Determinants of Carbon Disclosure Quality: The Role of Corporate Governance and Managerial Discretion in Mexico

Joel Alejandro Cumpean Luna

doi:10.36105/theanahuacjour.2026v26n1.3233

Autores/as

Dr. Joel Alejandro Cumpean Luna Universidad Autónoma de Tamaulipas, México https://orcid.org/0000-0002-5020-6854

DOI:

https://doi.org/10.36105/theanahuacjour.2026v26n1.3233

Palabras clave:

Divulgación de carbono, discreción gerencial, independencia del consejo, consejos entrelazados, teoría de agencia

Resumen

Este estudio analiza cómo las características del gobierno corporativo, la discreción gerencial gerencial y la integración en la red empresarial (medida por el entrelazamiento y la centralidad de los consejos) afectan la calidad de la divulgación de carbono de las empresas que cotizan tanto en la Bolsa Mexicana de Valores (BMV) como en la Bolsa Institucional de Valores (BIVA) y participan en el Carbon Disclosure Project (CDP; en español, Proyecto de Divulgación de Carbono). La investigación examina la dinámica interna y externa de las organizaciones y se basa en las teorías de agencia e institucional. Mediante STATA 17, se creó un conjunto de datos de 71 empresas para el periodo 2016–2022 y se aplicó una regresión logística ordinal de panel para evaluar el impacto del gobierno corporativo y la discreción gerencial en la divulgación de carbono. Nuestras conclusiones principales indican que la independencia del comité ambiental y de la junta directiva resulta útil para observar y mejorar la presentación de informes de sostenibilidad.

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Biografía del autor/a

Dr. Joel Alejandro Cumpean Luna, Universidad Autónoma de Tamaulipas, México

Joel Cumpean holds a Ph.D. in Administrative Sciences from the Universidad Autónoma de Tamaulipas, where he currently serves as a research professor. His research focuses on corporate governance, business networks, and sustainability disclosure in organizations within emerging markets. He has published scientific articles in national and international indexed journals, including Sustainability and
Contaduría y Administración. Doctor Cumpean has presented papers at various conferences such as the Academy of Management, the International Social Networks Conference (SUNBELT), and the ACACIA International Congress. Additionally, he is a member of the Sustainability and Social Finance Academic Group at the Universidad Autónoma de Tamaulipas (UAT-CA-150), recognized by the Teacher Professional
Development Program (PRODEP).

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