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. Ansatzkonzeptionen
  2. Polarisierung der Einkommen von Selbständigen?
  3. Harmful interference and human rights
  4. Fostering constructive debate: a reply to Chappell et al
  5. Machine Learning-Supported Planning of Lead Times in Job Shop Manufacturing
  6. Dynamic norms drive sustainable consumption
  7. Archival research on carbon reporting quality. A review of determinants and consequences for firm value
  8. The Future of Provenance: Digital Cataloguing as Reparative Practice
  9. Modern Micropolitics of Antipopulism
  10. Time Use and Time Budgets
  11. Epistemologies of Diversity and Otherness
  12. Integration eines Open-Source-Lernmanagementsystems an der Medizinischen Fakultät der LMU München
  13. John Stuart Mill: Über die Freiheit
  14. Unveiling the Bounty
  15. The ten principles of green sample preparation
  16. Quantum Chemical Calculation and Evaluation of Partition Coefficients for Classical and Emerging Environmentally Relevant Organic Compounds
  17. Ge-/Beschriebenes Gesicht
  18. Antibiotics in the Aquatic Environment
  19. Temperature-dependent mechanical behavior of aluminum AM structures generated via multi-layer friction surfacing
  20. Modulating immune responses and inflammation
  21. QALD-9-ES: A Spanish Dataset for Question Answering Systems
  22. Online CSR communication by listed companies: a factor for enthusiasm or disappointment?
  23. Adaptation and validation of the Digital Health Literacy Instrument for Portuguese university students
  24. What germany's educational system can learn from sweden's engagement with Hip-Hop culture
  25. Reversing a tree regeneration crisis in an endangered ecoregion