Board leadership, outside directorsE expertise and voluntary corporate disclosures

Article Abstract:

The effect of CEO duality and the proportion of expert outside directors (PENED) on the voluntary corporate disclosures are discussed. It is observed that CEO duality, i.e., CEO jointly serving as boardEs chairperson, results in lower levels of voluntary corporate disclosures and negative CEO duality results in higher PENEDs.

Services information, Analysis, Services, Corporate governance, Appointments, resignations and dismissals, Chief executive officers, Boards of directors, Chairpersons

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Exploring differences in social disclosures internationally: a stakeholder perspective

Article Abstract:

The factors affecting the corporate social disclosure in different countries are discussed. The reasons for these differences are analyzed.

Reports, International aspects, Comparative analysis, Corporate social responsibility

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Corporate environmental disclosures: are they useful in determining environmental performance?

Article Abstract:

This study examines the environmental disclosures made by 51 United States manufacturing companies between 1992 and 1993.

Research, Manufacturing industry, Manufacturing industries, Environmental policy research

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