Is this you? As a journalist, you can create a free Muck Rack account to customize your profile, list your contact preferences, and upload a portfolio of your best work.
Claim your profile
Articles by Eduardo Schiehll
ESG Policy-Practice Decoupling: A Measurement Framework and Empirical Validation
1. Introduction In response to growing stakeholder pressures, firms undertake an increasing number of voluntary environmental, social, and governance (ESG) actions. Responding to such pressures through ESG actions helps firms assure legitimacy in the eyes of investors and other stakeholders, granting firms access to crucial strategic resources (Bromley & Powell, 2012) []. Firms respond to stakeholder pressures through two types of ESG actions.
Common ownership and investor‐focused disclosure: Evidence from ESG financial materiality
CAPM Capital Asset Pricing Model CIO Common Institutional Ownership (CIO) CSRD Corporate Sustainability Reporting Directive ESG Environmental, Social, and Governance GRI Global Reporting Initiative IFRS International Financial Reporting Standards IIRC International Integrated Reporting Council ISIN International Securities Identification Number ISSB International Sustainability Standards Board SASB Sustainability Accounting Standards Board SEC Securities and Exchange Commission SIC Standard...
Discretion in the Governance Work of Internal Auditors: Interplay Between Institutional Complexity and Organizational Embeddedness
Discretion in the Governance Work of Internal Auditors: Interplay Between Institutional Complexity and Organizational Embeddedness by Sinha et al. Introduction Numerous corporate scandals have highlighted the monitoring failures of boards and their subcommittees—high-level governance actors—in ensuring the ethical actions of organizational agents (Boivie et al., 2016; Jain and Zaman, 2020; Weitzner and Peridis, 2012).
Board Response to Transnational Regulation on Corporate Governance: A Case Study on EU Banking Regulation
1. Introduction In this study, we focus on the increasingly important topic of transnational regulations on corporate governance, and more specifically, banking regulations instituted by the European Union (EU) under Basel III. We examine how these under-contextualized regulations encounter local resistance from boards of directors of regulated firms arising from the tension between local regulatory needs and EU-level regional regulations (Avtonomov 2023).
A configurational perspective of boards' attention structures
2.2.4 External governance The strength of a firm's external governance environment is assumed to either complement or substitute for board level governance (Aguilera et al., 2015). The premise is that the strength of formal and informal institutions exerts (or relax) external scrutiny on the fiduciary responsibilities of board of directors, through greater accountability mechanisms, increased regulation, stringent disclosure regimes, and independent supervisory agencies (Kim & Ozdemir, 2014).
Show More
loading
Actions
Is this you?
As a journalist, you can create a free Muck Rack account to customize your profile, list your contact preferences, and upload a portfolio of your best work.Get in touch with Eduardo
Contact Eduardo, search articles and posts on X, monitor coverage, and track replies from one place.
Learn more about Muck Rack