The concern for sustainable development reached its greatest form of expression in what is known as the Brundtland Report; however, it was the Rio de Janeiro Conference of 1992 that created the foundations, through agreements such as Agenda 21. <P> Though the success of Agenda 21 depends...</p>

Purpose: This study investigates the relationship between national culture and the country level of firms' digitalisation, by applying Hofstede's cultural framework to the European Union member states. Although many studies have observed the impact of national culture on firms' innovation and...

Purpose: This study aims to analyse the role that the chief executive officer (CEO) has on integrated reporting (IR) adoption and whether this role is moderated by incentives to promote corporate transparency, including information asymmetry problems and financial constraints. IR represents the...

Previous papers that have attempted to analyze the determinant factors of the implementation of e-government present serious limitations owing to multicollinearity and endogeneity problems. In this line, the aim of this paper is to analyze the factors which promote the development of the...

Purpose – The purpose of this paper is to examine the moderating effect of media pressure on external directors in relation to disclosure of information on corporate social responsibility (CSR). Design/methodology/approach – The paper adopts a multilevel approach, integrating the...

Purpose – The purpose of this paper is to analyze empirically the fundamental role that information asymmetry plays in the functioning of an efficient capital market as mediator in the relation between corporate disclosures and cost of capital. Design/methodology/approach – By using a sample...