Abstract

The editorial team is proud to present a new Issue of the Journal of Governance and Regulation. In particular, the latest 2020 Issue 4 of Volume 9 hosts contributions of various authors from different parts of the world who focus on several interesting topics in the field of governance and regulation, including corporate social responsibility, digitization opportunities, gender diversity, labour and tax-related issues, as well as on the characteristics and composition of banks’ board of directors.

Highlights

  • The editorial team is proud to present a new Issue of the Journal of Governance and Regulation

  • The latest 2020 Issue 4 of Volume 9 hosts contributions of various authors from different parts of the world who focus on several interesting topics in the field of governance and regulation, including corporate social responsibility, digitization opportunities, gender diversity, labour and tax-related issues, as well as on the characteristics and composition of banks’ board of directors

  • The new issue opens with “Environmental responsibility performance, corporate social responsibility disclosure, tax aggressiveness: Does corporate governance have a role?” by Amrie Firmansyah and Riska Septiana Estutik, who analyze the effect of environmental responsibility performance and social responsibility disclosure on tax aggressiveness as well as the role of corporate governance in moderating such effects

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Summary

Introduction

The latest 2020 Issue 4 of Volume 9 hosts contributions of various authors from different parts of the world who focus on several interesting topics in the field of governance and regulation, including corporate social responsibility, digitization opportunities, gender diversity, labour and tax-related issues, as well as on the characteristics and composition of banks’ board of directors. The authors suggest that the boards of BR companies should advocate for a more affirmative duty to stakeholders and consider converting corporate structures to develop stakeholder capitalism.

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