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

机译：董事会属性关系的国际方法与企业社会责任问题披露

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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：有兴趣的公司有兴趣被所有利益攸关方和社会视为企业社会责任（CSR）活动的驱动因素，特别是关于CSR报告的活动，应当有董事会，不仅捍卫股东利益，而且捍卫所有利益攸关方的需求。因此，我们期望高效的板，特别是在结构良好的情况下，将影响CSR披露。因此，在本文中，我们研究了CSR报告的董事会组成，尤其是董事会规模，董事会规模，董事会独立性，首席执行官（CEO）二元性和企业社会责任委员会委员会的效果。使用国际公司的样本，特定的13,178个属于39个国家的观察，我们假设所有这些属性都会影响CSR披露，除了董事会独立和首席执行官二元性，预计将对消极影响产生负面影响。这些假设由原子能机构和利益攸关方的观点理论上支持。我们的调查结果支持所有的假设，除了CEO二元性，因此，我们得出结论，董事会规模，董事会性别多样性和企业社会责任委员会和企业委员会委员会等董事会特征鼓励披露企业社会责任事项，而董事会独立则阻碍了这一报告。与我们的预测相反，CEO二元性对CSR报告产生了积极影响。

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