New issue of the Corporate Board: role, duties and composition journal

The recent issue of the journal Corporate Board: role, duties and composition is devoted to the issues of integrated reporting, board diversity, cultural dimensions, boards of directors mechanism, corporate social responsibility, corporate communication, corporate disclosure, social media, corporate control, auditing, accounting etc. More details are given below.

Simona Alfiero, Massimo Cane, Ruggiero Doronzo and Alfredo Esposito, on the basis of stakeholder theory and the national cultural dimensions, aim to test the influence of foreigners on board and its size on integrated reporting (IR) practices. The relationship between foreigners on board and IR is found to be negative. This means that companies with at least one foreigner are less inclined to adopt IR. The results show that the boards with more of three foreign administrators have a major propensity to adopt the IR. The membership of the directors in countries with a feminist culture also has a positive effect.

Jill Atkins, Mohamed Zakari and Ismail Elshahoubiinvestigate the extent to which board of directors’ mechanism is implemented in Libyan listed companies. The study employed a questionnaire survey to collect required data from four key stakeholder groups: Boards of Directors (BD), Executive Managers (EM), Regulators and External Auditors (RE) and Other Stakeholders (OS). The results of the study provided evidence that Libyan listed companies generally comply with the Libyan Corporate Governance Code (LCGC) requirements regarding the board composition: the findings assert that most boards have between three and eleven members, the majority of whom are non-executives and at least two or one-third of whom (whichever is greater) are independent.

Silvia Testarmata, Fabio Fortuna and Mirella Ciaburri analyse how companies are using social media platforms to disclose the corporate social responsibility practices in order to engage stakeholders in compelling and on-going virtual dialogs, comparing how socially responsible and not socially responsible companies use social media platforms to communicate their corporate social responsibility initiatives and interventions. The analysis supports the current calls for innovative forms for corporate disclosure and provides empirical evidence on the corporate use of social media for communicating CSR practices, using a sample of Italian Listed companies.

Alex Kostyuk, Yaroslav Mozghovyi and Dmytro Govorun highlight the most recent trends in corporate governance, ownership and control based on the manuscripts presented at the international conference “Corporate Governance, Ownership and Control” that took place in Rome on February 27, 2018. The paper covers a wide range of corporate governance topics in corporate ownership and control toward corporate governance mechanisms, such as board of directors, the board diversity, directors’ remuneration, firm performance, auditing and accounting, etc.

Alessio M. Pacces, Laurent Germain and Áron Perényi provide the review of the book “Corporate governance: New challenges and opportunities”, which was written by Alexander N. Kostyuk, Udo Braendle and Vincenzo Capizzi (Virtus Interpress, 2017, Hardcover, ISBN: 978-617-7309-00-9). The review shortly outlines the structure of the book, pays attention to it’s strong sides and issues that will be, by the reviewers’ point of view, most interesting for the reader.

To browse the issue visit this page.