---
res:
  bibo_abstract:
  - <jats:title>Abstract</jats:title><jats:p>This study posits that, in the absence
    of extensive mandatory regulation and auditing, differences in internal and external
    corporate governance (CG) mechanisms will explain variations in choices concerning
    corporate sustainability reporting and the interrelated and underlying corporate
    sustainability performance (CSP). Specifically, we explore whether board monitoring
    effectiveness as a major internal CG mechanism and stakeholder engagement as a
    key external CG mechanism are positively associated with sustainability reporting
    quality (SRQ), compliance with generally accepted sustainability reporting standards
    (SRC) and guidelines, and CSP for a sample of Dutch firms that have voluntarily
    disclosed sustainability reports during the years 2012–2016. In addition to these
    direct effects, we also investigate the potential indirect effects of the CG mechanisms
    on SRQ and SRC via CSP and distinguish between nonlagged and lag effects. Using
    structural equation modeling, our results show that, in the short term, monitoring
    effectiveness positively affects SRQ and SRC. Stakeholder engagement positively
    affects SRQ and SRC in the short term and is positively related to SRQ via CSP
    in the longer term, indicating that active stakeholders, over time, may drive
    companies toward more sustainable business conduct. Finally, the findings that
    CSP is positively related to SRQ but negatively related to SRC provide further
    support for signaling and legitimacy theory, respectively. Companies with superior
    CSP disclose high‐quality information on CSP to signal the firm's superior sustainability
    performance, whereas poor performing companies legitimize their inferior CSP by
    complying with more reporting standards, rather than by directly improving their
    underlying CSP.</jats:p>@eng
  bibo_authorlist:
  - foaf_Person:
      foaf_givenName: Bart
      foaf_name: Manning, Bart
      foaf_surname: Manning
  - foaf_Person:
      foaf_givenName: Geert
      foaf_name: Braam, Geert
      foaf_surname: Braam
  - foaf_Person:
      foaf_givenName: Daniel
      foaf_name: Reimsbach, Daniel
      foaf_surname: Reimsbach
      foaf_workInfoHomepage: http://www.librecat.org/personId=100169
  bibo_doi: 10.1002/csr.1687
  bibo_issue: '2'
  bibo_volume: 26
  dct_date: 2018^xs_gYear
  dct_isPartOf:
  - http://id.crossref.org/issn/1535-3958
  - http://id.crossref.org/issn/1535-3966
  dct_language: eng
  dct_publisher: Wiley@
  dct_subject:
  - Management
  - Monitoring
  - Policy and Law
  - Strategy and Management
  - Development
  dct_title: Corporate governance and sustainable business conduct—<scp>E</scp>ffects
    of board monitoring effectiveness and stakeholder engagement on corporate sustainability
    performance and disclosure choices@
...