Impact of directors' network on corporate social responsibility disclosure: evidence from China
Using listed firms in China over the period 2010-2018, we investigate the association between directors' network and quality of corporate social responsibility (CSR) disclosure from the lens of resource-based view. We find a significantly positive effect of directors' network centrality on...
| Главные авторы: | ; ; |
|---|---|
| Формат: | Электронный ресурс Статья |
| Язык: | Английский |
| Проверить наличие: | HBZ Gateway |
| Interlibrary Loan: | Interlibrary Loan for the Fachinformationsdienste (Specialized Information Services in Germany) |
| Опубликовано: |
2023
|
| В: |
Journal of business ethics
Год: 2023, Том: 183, Выпуск: 2, Страницы: 551-583 |
| Другие ключевые слова: | B
Корпоративное управление
B Aufsatz in Zeitschrift B CSR disclosure quality B Directors' network |
| Online-ссылка: |
Volltext (lizenzpflichtig) Volltext (lizenzpflichtig) |
| Итог: | Using listed firms in China over the period 2010-2018, we investigate the association between directors' network and quality of corporate social responsibility (CSR) disclosure from the lens of resource-based view. We find a significantly positive effect of directors' network centrality on the CSR disclosure quality, and the effect is more pronounced when the firm (1) invests less in advertising; (2) is followed by less analysts; (3) is less financially constrained; and (4) has no assurance of sustainability report. Furthermore, we document that independent directors' network centrality is positively associated with CSR disclosure quality. Our findings have important implication for practitioners, policy makers, and regulators. |
|---|---|
| ISSN: | 1573-0697 |
| Второстепенные работы: | Enthalten in: Journal of business ethics
|
| Persistent identifiers: | DOI: 10.1007/s10551-022-05092-3 |
