Purpose: This article aims to analyze the influence of certain characteristics of the board of directors and the auditor on the disclosure of derivative financial instruments.Theoretical framework: Operations with derivative instruments are associated with high risks, so the disclosure of these...

Purpose – This study aims to analyze the perception of generations (Baby boomers, X and Y) about the influence of Holistic Helixes of Innovation on Eco-innovation, as well as Eco-innovation on Environmental Practices, Cleaner Production, Social Actions, Regional Development, Smart Cities and...