The impact of supervisory board composition on CSR reporting: Evidence from the German two-tier system

Publikation: Beiträge in ZeitschriftenZeitschriftenaufsätzeForschungbegutachtet

Authors

Corporate social responsibility (CSR) reporting is becoming increasingly relevant in light of modern corporate governance. There is growing activity among empirical research in one-tier systems that considers the link between board composition and CSR reporting. This study is the first of its kind on the German two-tier system with special regard for the supervisory board. We analyze gender diversity, expertise, the presence of former managers, frequency of meetings, and the size of the supervisory board. Our multiple regressions indicate that gender diversity has a positive impact on CSR disclosure intensity, which is in line with prior studies on one-tier systems. Our findings have implications for both users and public policy and suggest that current European corporate governance regulations could help to increase the decision usefulness of CSR reporting.
OriginalspracheEnglisch
Aufsatznummer63
ZeitschriftSustainability
Jahrgang8
Ausgabenummer1
Seiten (von - bis)1-20
Anzahl der Seiten20
ISSN2071-1050
DOIs
PublikationsstatusErschienen - 11.01.2016

Zugehörige Projekte

  • Corporate governance and CSR/IR reporting

    Projekt: Forschung

Dokumente

DOI

Zuletzt angesehen

Publikationen

  1. Die Operationalisierung von objektiver und subjektiver Statusinkonsistenz.
  2. Polarisierung der Einkommen von Selbständigen?
  3. Environmental capacity and airport operations
  4. Mindfulness and Sustainable Consumption
  5. Open access to science on ecosystem services and biodiversity
  6. Bimodal Enterprise Architecture Management
  7. Instrumentality
  8. International Institute for Applied Systems Analysis
  9. Stochastic environmental policy, risk-taking, and growth
  10. Queer mobiles and mobile queers
  11. Stand up for the champion
  12. Machine Learning-Supported Planning of Lead Times in Job Shop Manufacturing
  13. Pricing effects when competitors arrive
  14. Resilience, Entrepreneurship and ICT
  15. Human development and the "explosion" of democracy
  16. Analyzing social interactions
  17. Wahlen
  18. Optimization of thermo-mechanical processing for forging of newly developed creep-resistant magnesium alloy ABAX633
  19. Effects of pesticides on community structure and ecosystem functions in agricultural streams of three biogeographical regions in Europe
  20. Probleme beim Sprechdenken?
  21. How self-regulation helps to master negotiation challenges
  22. Non-metric multidimensional performance indicator scaling reveals seasonal and team dissimilarity within the National Rugby League
  23. Competition response of European beech Fagus sylvatica L. varies with tree size and abiotic stress
  24. Ambient Assited Energy Management
  25. SAP exchange infrastructure for developers
  26. Translating European labor relations practices to the United States through global framework agreements?
  27. Participatory Scenario Planning
  28. Client-consultant interaction
  29. The predictive value of individual and work-related resources for the health and work satisfaction of German school principals
  30. Eine Gesellschaft des Interviews / A Society of the Interview
  31. Shareholder Value und Value-based Management (VBM)
  32. The parrot knew everything
  33. Liveness Formats
  34. Überleben in der Wildnis