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oai:riubu.ubu.es:10259/88852024-05-13T07:31:01Zcom_10259_8886com_10259_5086com_10259_2604com_10259_5238col_10259_8887col_10259_6212

García Torea, Nicolás Fernández Feijoo, Belén Cuesta, Marta de la Corporate Governance Board of directors Effectiveness CSR Sustainability reports Transparency This paper analyzes whether effective boards of directors in addressing shareholder interests also prove to be effective in guaranteeing the interests of the rest of the firm’s stakeholders. We measure board effectiveness based on the shareholder perspective, and test whether it is valid for the stakeholder perspective. The novelty of this paper precisely lies in its approach, given that it considers both perspectives of corporate governance at a time. Using the transparency of sustainability reports as a proxy for the stakeholder perspective in an international sample of 2366 companies, the paper shows that effective boards are more likely to address the interests of both the shareholders and the rest of the firm’s stakeholders. Furthermore, we propose a measure of board effectiveness by gathering several board characteristics. Our results contribute to research on corporate governance and corporate social responsibility reporting, and it has implications for policy makers. 2024-04-09 2024-04-09 2016-07 info:eu-repo/semantics/article 2340-9436 http://hdl.handle.net/10259/8885 10.1016/j.brq.2016.06.001 eng BRQ Business Research Quarterly. 2016, V. 19, n. 4, p. 246-260 https://doi.org/10.1016/j.brq.2016.06.001 http://creativecommons.org/licenses/by-nc-nd/4.0/ info:eu-repo/semantics/openAccess Attribution-NonCommercial-NoDerivatives 4.0 Internacional Elsevier