The Relationship Between Board of Directors and Sustainability Reporting: An Empirical Study in German Large Listed Firms
To improve quality of sustainability reporting, Global Reporting Initiative (GRI) guidelines have been issued and widely applied. Board of directors’ characteristics can be seen as essential factors to facilitate the implementation of these practices. This paper aims to investigate the relationship...
Main Author: | |
---|---|
Format: | Article |
Language: | English |
Published: |
Mendel University Press
2020-01-01
|
Series: | Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis |
Subjects: | |
Online Access: | https://acta.mendelu.cz/68/1/0211/ |