TY - GEN AU - García-Sánchez, Isabel María AU - Gómez Miranda, María Elena AU - David, Fátima AU - Rodríguez Ariza, Lazaro PY - 2019 UR - https://hdl.handle.net/10481/93242 AB - The aim of this paper is to analyse the role played by independent directors and their decisions regarding the disclosure of information on corporate social responsibility (CSR). We posit that these directors (i) drive the creation of a CSR committee... LA - eng PB - Elsevier KW - Corporate social reporting KW - GRI KW - IFC TI - Board independence and GRI-IFC performance standards: The mediating effect of the CSR committee DO - https://doi.org/10.1016/j.jclepro.2019.03.337 ER -