نوع مقاله : مقاله پژوهشی
نویسندگان
1 استادیار دانشکده مدیریت و اقتصاد دانشگاه تربیت مدرس (نویسنده مسئول)
2 دانشجوی کارشناسی ارشد حسابداری دانشگاه تربیت مدرس
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
The increasing global concern for the environment, the demand for increased stakeholder reporting, and the importance of sound corporate governance structures have triggered the need for more research into the value creation of environmental disclosure for stakeholders and its integration within corporate governance structures. The main objective of the current study is to theoretically examine the relationship between corporate governance and corporate environmental disclosures. The study utilizes library research methodology and distinguishes between the different categories or areas of activity to which environmental disclosure relates as well as between the different types of environmental information content. Based on related theories in this area, the study argues that the quantity and quality of corporate environmental disclosure directed to various stakeholders are enhanced when managers’ opportunism is monitored by corporate governance mechanisms, thereby, reducing the information gap or asymmetry.
کلیدواژهها [English]
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