The Relationship between Corporate Governance and Environmental Voluntary Disclosure (Case Study from Companies on Chemical Industries and Pharmaceutical Product)
پژوهش های حسابداری مالی و حسابرسی - The Financial Accounting and Auditing Researches
1397/2019
چکیده
The increasing global concern for the environment, increased the demand for more research into the value creation of environmental disclosure for stakeholders and its integration within corporate governance structures. So, the aim of this study is investigating the relationship between corporate governance and environmental voluntary disclosure. Thus, the paper has examined 42 companies from chemical industries and pharmaceutical product, listed on Tehran Stock Exchange. According to the findings of recent research, can say that there is not diversity in the board size of Iranian companies and presence of independent managers in the board do not lead to increase of environmental voluntary disclosure level. The separation roles of CEO with chairman of the board director lead to increase of controlling in Iranian companies and environmental voluntary disclosure.

