RT Journal Article
T1 The Impact of Corporate Governance on Corruption Disclosure in European Listed Firms through the Implementation of Directive 2014/95/EU
A1 Alonso Carrillo, María Inmaculada
A1 Priego de la Cruz, Alba María
A1 Nuñez Chicharro, Montserrat
AB The publication of Directive 2014/95/EU represents an important milestone related to thedisclosure of non-financial information. This fact together with the role of the corporate governanceguide firms towards achieving of an ethical, transparent, and responsible behavior. To contributetowards the understanding of this issue, this study investigates the relationship between corporategovernance mechanisms and corporate social responsibility disclosure, namely, in corruption aspectsrelating to Directive 2014/95/EU. In so doing, a multiple regression analysis was carried out on a paneldata sample of 198 European listed firms that are part of the EuroStoxx 200 index, in a studied periodfrom 2014 to 2017. The findings reveal that outside directors and CEO duality impact positivelyand significantly on corruption disclosure. Therefore, this paper contributes to the existing researchon corporate social responsibility disclosure, specifically, to the corruption disclosure literature bystudying the corporate governance mechanisms that enhance these practices.
PB MDPI
SN 2071-1050
YR 2019
FD 2019-11
LK http://hdl.handle.net/10272/17589
UL http://hdl.handle.net/10272/17589
LA eng
NO Alonso Carrillo, M. I., Priego De La Cruz, A. M.,  Nuñez Chicharro, M. (2019). The Impact of Corporate Governance on Corruption Disclosure in European Listed Firms through the Implementation of Directive 2014/95/EU. Sustainability, 11(22), 6479. DOI: https://doi.org/10.3390/su11226479
NO This research was funded by the University of Castilla-La Mancha, in the form of a research group whichis called “External and Internal Information Systems of Organizations: Corporate and Management Information(GISEIO)” co-financed by the European Union through the European Regional Development Fund.
DS Repositorio Institucional de la Universidad de Huelva
RD 30 may 2026