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...
| Authors: | ; ; |
|---|---|
| Format: | Electronic Article |
| Language: | English |
| Check availability: | HBZ Gateway |
| Journals Online & Print: | Drawer...
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| Fernleihe: | Fernleihe für die Fachinformationsdienste |
| Published: |
Springer Science + Business Media B. V
2023
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| In: |
Journal of business ethics
Year: 2023, Volume: 183, Issue: 2, Pages: 551-583 |
| Further subjects: | B
Corporate governance
B Aufsatz in Zeitschrift B CSR disclosure quality B Directors' network |
| Online Access: |
Volltext (lizenzpflichtig) Volltext (lizenzpflichtig) |
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| 520 | |a 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. | ||
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