Corporate Board and Corporate Social Responsibility Assurance: Evidence from China
This paper investigates the association between board characteristics and the company’s corporate social responsibility (CSR) assurance decision in China. By examining 2054 firm-years of Chinese listed companies with CSR reports from 2008 to 2012, we find that firms with a large board size, more fem...
Authors: | ; ; |
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Format: | Electronic Article |
Language: | English |
Check availability: | HBZ Gateway |
Journals Online & Print: | |
Fernleihe: | Fernleihe für die Fachinformationsdienste |
Published: |
Springer
2018
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In: |
Journal of business ethics
Year: 2018, Volume: 150, Issue: 1, Pages: 211-225 |
Further subjects: | B
Corporate social responsibility
B Assurance B Corporate governance B China |
Online Access: |
Volltext (lizenzpflichtig) |
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520 | |a This paper investigates the association between board characteristics and the company’s corporate social responsibility (CSR) assurance decision in China. By examining 2054 firm-years of Chinese listed companies with CSR reports from 2008 to 2012, we find that firms with a large board size, more female directors, and separation of CEO and chairman positions are more likely to engage in CSR assurance. Gender diversity also influences the CSR assurance provider choice. However, board independence and overseas background of the CEO do not affect the CSR assurance decision. Inconsistent with our prediction, firms with foreign directors are less likely to engage in voluntary CSR assurance. In summary, this research provides in-depth insights into the determinants of Chinese firms’ voluntary CSR assurance. | ||
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STE | 0 | 0 | |a 企业管理,商团治理,公司治理 |
STF | 0 | 0 | |a 企業社會責任,企業管理,商團治理,公司治理 |
STG | 0 | 0 | |a Governança corporativa,Responsabilidade social da empresa |
STH | 0 | 0 | |a Корпоративная социальная ответственность,Корпоративное управление |
STI | 0 | 0 | |a Εταιρική διακυβέρνηση,Corporate governance,Εταιρική κοινωνική ευθύνη,Corporate social responsibility |
SYE | 0 | 0 | |a China,Festlandchina,Greater China,Mainland China,Volksrepublik China , Rotchina,Zhongguo,Zhongguo-Diguo,Kaiserreich Zhongguo,Zhongguo,Chung-kuo,Zhonghua-minguo,Chung-hua-min-kuo,China,Zhonghua-Renmin-Gongheguo,Kaiserreich China,China,PRC,Zhongguo,Shinkoku,Chung-hua-jen-min-kung-ho-kuo,Zhonghua,China,Volksrepublik China,Zhongguo,VR China,China,People's Republic of China,Zhong guo,PRC,Zhonghua renmin gongheguo,République populaire de Chine,Chung-kuo kuo min cheng fu,China,Chine,KNR,Zhongguo,Chinese People's Republic,Kytajsʹkaja Narodnaja Respublika,Chinese People’s Republic,Republic of China,Chung-hua min kuo,Chung-kuo , Corporate social responsibility,Corporate citizenship,Corporate environment responsibility,Corporate environmental responsibility,Corporate responsibility,Corporate sustainability management,Corporate volunteering,CSR (Corporate social responsibility),Environmental social governance,ESG,Gesellschaftliche Unternehmensverantwortung,Gesellschaftliche Verantwortung von Unternehmen,Gesellschaftliches Engagement von Unternehmen,Nachhaltigkeitsmanagement,Soziale Verantwortung von Unternehmen,Soziales Engagement von Unternehmen,Unternehmensverantwortung,Unternehmerische Sozialverantwortung,CSR,Corporate Citizenship,Unternehmerische Gesellschaftsverantwortung,Unternehmerische Sozialverantwortung,Unternehmen , Unternehmenskontrolle,Unternehmensüberwachung |