Corporate Governance (CG) has long been the subject of interest for researchers in business administration. Corporate Social Responsibility (CSR) practices decided by Boards of Directors have become a key issue in the decision making process of companies. In this scenario, it is interesting to focus on the relationship between CG structure and CSR policies have become a key issue to define the “strategic view” of the company. In particular, we identify how the characteristics of CG impact on CSR Disclosure. Findings show that a large board of directors reduces the probability of following practices which involve stakeholders more closely in company activity; while companies with more independent directors have a higher level of stakeholder protection almost by definition, and there is need for additional ways of involving stakeholders in company activity. Our results also confirm that overlap between the role of CEO and Chairman is undesirable in issuing CSR Report.
Does corporate governance matter in corporate social responsibility disclosure? Evidence from Italy in the “era of sustainability” / Tibiletti, V.; Marchini, P. L.; Furlotti, K.; Medioli, A.. - In: CORPORATE SOCIAL RESPONSIBILITY & ENVIRONMENTAL MANAGEMENT. - ISSN 1535-3958. - 28:2(2021), pp. 896-907. [10.1002/csr.2097]
Does corporate governance matter in corporate social responsibility disclosure? Evidence from Italy in the “era of sustainability”
Tibiletti V.
;Marchini P. L.;Furlotti K.;Medioli A.
2021-01-01
Abstract
Corporate Governance (CG) has long been the subject of interest for researchers in business administration. Corporate Social Responsibility (CSR) practices decided by Boards of Directors have become a key issue in the decision making process of companies. In this scenario, it is interesting to focus on the relationship between CG structure and CSR policies have become a key issue to define the “strategic view” of the company. In particular, we identify how the characteristics of CG impact on CSR Disclosure. Findings show that a large board of directors reduces the probability of following practices which involve stakeholders more closely in company activity; while companies with more independent directors have a higher level of stakeholder protection almost by definition, and there is need for additional ways of involving stakeholders in company activity. Our results also confirm that overlap between the role of CEO and Chairman is undesirable in issuing CSR Report.File | Dimensione | Formato | |
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