TY - JOUR AU - Pucheta Martínez, María Consuelo AU - Gallego Álvarez, Isabel AU - Bel Oms, Inmaculada PY - 2021 SN - 0964-4733 UR - http://hdl.handle.net/10366/169810 AB - [EN]The aim of this research is to examine the impact of three audit committee characteristics on corporate social and environmental responsibility (CSR) disclosure: the existence of an audit committee, audit committee independence, and audit... LA - eng PB - Wiley KW - Audit committee financial expertise KW - Audit committee independence KW - Audit committees KW - Corporate social and environmental disclosure KW - Women directors TI - Corporate social and environmental disclosure as a sustainable development tool provided by board sub-committees: Do women directors play a relevant moderating role? DO - 10.1002/bse.2815 T2 - Business Strategy and the Environment VL - 30 M2 - 3485 ER -