Sustainability disclosure and the relationship with board characteristics and assurance
Abstract This study aims to analyze the influence of internal factors within organizations, such as board characteristics and the practice of external assurance, on the quality of sustainability reports of Brazilian companies. As a gap, to examine the level of compliance of Brazilian companies'...
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| Main Authors: | , , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universidade de São Paulo
2025-06-01
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| Series: | Revista Contabilidade & Finanças |
| Subjects: | |
| Online Access: | http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1519-70772025001000600&lng=en&tlng=en |
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