Influence of Promoters, Directors, and Debt on Voluntary Disclosure Levels

Abstract

The study is set in the context of a new concept of corporation: From CSR to Corporate Shared Value [CSV]. By creating CSV innovation and growth can be engendered and not just profit per se. Such a shift in perspective can reshape markets and society and its needs. Business and society need no longer be in conflict. The remainder of the paper is organized as follows. Section 2 develops the hypotheses, section 3 details the study’s methodology, and section 4 reports the findings. and section 5 concludes the paper.