• 主题
高级搜索  >
历史搜索 清空历史
首页> 外文期刊>Corporate Social Responsibility and Environmental Management >An international approach of the relationship between board attributes and the disclosure of corporate social responsibility issues
【24h】

An international approach of the relationship between board attributes and the disclosure of corporate social responsibility issues

机译：董事会属性与公司社会责任问题披露之间关系的国际方法

获取原文
获取原文并翻译 | 示例
           
页面导航
  • 摘要
  • 著录项
  • 相似文献
  • 相关主题

摘要

Firms interested in being perceived by all stakeholders and society as drivers of corporate social responsibility (CSR) activities, especially regarding CSR reporting, should have boards of directors that defend not only shareholder interests but also all stakeholders' needs. Thus, we expect that efficient boards, particularly if well-structured, will impact on CSR disclosure. As a result, in this paper, we examine the effect of board composition, particularly board size, board independence, board gender diversity, chief executive officer (CEO) duality, and CSR board committee, on CSR reporting. Using a sample of international firms, concretely 13,178 observations belonging to 39 countries, we hypothesize that all these attributes positively affect CSR disclosure, except board independence and CEO duality, which are expected to impact negatively. These hypotheses are theoretically supported by the agency and stakeholder perspectives. Our findings support all the hypotheses, except that of CEO duality, and therefore, we conclude that board characteristics such as board size, board gender diversity, and CSR board committees encourage the disclosure of CSR matters, whereas board independence discourages this reporting. Contrary to our predictions, CEO duality has a positive effect on CSR reporting.
机译：有兴趣被所有利益相关者和社会视为企业社会责任（CSR）活动的推动力的公司，应该设立董事会，不仅捍卫股东利益，而且捍卫所有利益相关者的需求。因此，我们希望高效的董事会，尤其是结构合理的董事会，将对企业社会责任的披露产生影响。因此，在本文中，我们研究了董事会组成，特别是董事会规模，董事会独立性，董事会性别多样性，首席执行官（CEO）二重性以及CSR董事会委员会对CSR报告的影响。我们使用国际公司的样本，具体来说是来自39个国家的13,178个观察值，我们假设，除了董事会独立性和首席执行官双重性之外，所有这些属性都对CSR披露产生积极影响，预计会对董事会产生负面影响。这些假设在理论上得到了代理机构和利益相关者观点的支持。我们的发现支持除首席执行官二重性之外的所有假设，因此，我们得出的结论是，董事会特征，如董事会规模，董事会性别多样性和企业社会责任董事会委员会，都鼓励披露企业社会责任事项，而董事会独立性则不利于该报告。与我们的预测相反，首席执行官的双重性对企业社会责任报告产生积极影响。

著录项

相似文献

  • 外文文献
  • 中文文献
  • 专利
获取原文

客服邮箱：kefu@zhangqiaokeyan.com

京公网安备：11010802029741号 ICP备案号：京ICP备15016152号-6 六维联合信息科技 (北京) 有限公司©版权所有

  • 客服微信

  • 服务号