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Adoption of Corporate Social Responsibility: Board Competencies and Roles

机译：通过企业社会责任：董事会的职能和角色

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This study aims to discover non-executive directors’ competencies that important to improve their roles towards the adoption of Corporate Social Responsibility (CSR). To begin with, the review of the existing body of literature on the topic of Corporate Governance (CG) codes and the survey of numerous postulations offered is conducted. A qualitative interpretive approach is adopted, based on in-depth interviews conducted with board and management levels of the two companies operate in Saudi Arabia. The key outcomes of the study suggest that (i) NEDs’ independence represents a typical practice in CG and; (ii) NEDs’ competencies and roles represent a governance issue which needs to be addressed via CG code to protect the stakeholder groups. The findings imply a shift in the recent focus on developing and reforming CG Codes towards CSR orientation and the growing role of NEDs in stakeholder’s protection. The key contribution of the study can be found in the enhancement of the current level of understanding of non-executive directors’ competencies and role and the improvement of CG codes to address the issue of stakeholder engagement. The multiple-theoretical framework including aspects of resources dependence, stakeholder and resource-based view of the firm theories allows for the interpretation of the link between NEDs competencies and roles in the CSR context. Board members and managers can find this study useful in improving the election criteria of NEDs’ appointing mechanisms. Additional implications relate to policy makers as the need for increasing the regulatory capacity and legal systems in the area of CG reform is highlighted. Stakeholder’s pressures and forced and normative variety in particular have the potential to enhance the level of CSR adoption.
机译：这项研究旨在发现非执行董事的能力，这些能力对于提高其在采用企业社会责任（CSR）中的作用至关重要。首先，对有关公司治理（CG）准则的现有文献进行回顾，并对提供的众多假设进行调查。在对沙特阿拉伯两家公司的董事会和管理层进行深入访谈的基础上，采用定性解释方法。该研究的主要结果表明：（i）NED的独立性代表了CG的一种典型做法;以及（ii）非执行董事的能力和角色代表了治理问题，需要通过企业管治代码来解决，以保护利益相关者群体。这些发现暗示着最近对制定和改革企业管治守则的关注转向了企业社会责任，以及非执行实体在利益相关者保护中的作用日益增强。这项研究的关键贡献在于，可以提高对非执行董事的能力和角色的当前了解水平，以及改善解决利益相关方参与问题的企业管治守则。多元理论框架包括资源依赖，利益相关者和企业理论的基于资源的观点等方面，可以解释企业社会责任背景下非执行董事能力与角色之间的联系。董事会成员和经理们可以发现这项研究有助于改善非执行董事任命机制的选举标准。由于强调了企业管治改革领域中增强监管能力和法律体系的必要性，因此政策制定者还面临其他问题。利益相关者的压力，尤其是强制性和规范性多样性，有可能提高企业社会责任的采用水平。

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