| Título |
The influence of pro-environmental managers\' personal values on environmental disclosure The mediating role of the environmental organizational structure |
| Autores |
Luque-Vilchez, Mercedes , MESA PÉREZ, ENRIQUE, Husillos, Javier , Larrinaga, Carlos |
| Publicación externa |
Si |
| Medio |
SUSTAINABILITY ACCOUNTING MANAGEMENT AND POLICY JOURNAL |
| Alcance |
Article |
| Naturaleza |
Científica |
| Cuartil JCR |
2 |
| Cuartil SJR |
1 |
| Impacto JCR |
2.056 |
| Impacto SJR |
0.672 |
| Fecha de publicacion |
04/03/2019 |
| ISI |
000460636300003 |
| DOI |
10.1108/SAMPJ-01-2018-0016 |
| Abstract |
Purpose The purpose of this paper is to examine in greater depth the influence of internal factors on the disclosure of environmental information by companies. The influence of pro-environmental managers \' personal values on environmental disclosure quality is analyzed and the extent to which the influence of those values is mediated by the practices associated with the environmental organizational structure of the company. Design/methodology/approach The authors use a partial least squares structural equation model to analyze the relationship between the quality of the environmental information disclosed by 137 environmentally sensitive Spanish firms, their level of commitment towards the environment and the personal values of the directors in charge of those reports. Findings A central finding of this work is that a positive relationship between the pro-environmental managers\' personal values and environmental disclosure quality is fully mediated by the environmental organizational structures of their companies.\n Practical implications - A better understanding of the relationship between the personal values of managers and corporate environmental reporting quality will contribute to the design of policies that can enhance firm transparency and accountability, for example, by educating future managers in sustainability values.\n Social implications - Light is cast on the mechanisms that can enhance corporate transparency and accountability in relation to environmental matters.\n Originality/value - In this paper, a quantitative study of the internal driving forces of environmental disclosure is conducted, an aspect that has often been ignored in the literature on quantitative voluntary social reporting. The merit of this approach is its contribution to the literature through the analysis of the reasons why powerful actors within firms could ( or could not) develop corporate social reporting practices. |
| Palabras clave |
Mediation analysis; Corporate environmental disclosure; Environmental organizational structure; Managers' personal values |
| Miembros de la Universidad Loyola |
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