Does board composition have an impact on CSR reporting?
Research output: Journal contributions › Scientific review articles › Research
Authors
Corporate social responsibility (CSR) reporting plays a key role in management control, particularly in light of the increased demand for non-financial reporting after the financial crisis of 2008-2009. This literature review evaluates 47 empirical studies that concentrate on the influence of several board composition variables on the quantity and quality of CSR reporting. The author briefly introduces the research framework that underpins current empirical studies in this field. This is followed by a discussion of the main variables of board composition: (1) committees (audit and CSR committees), (2) board independence, (3) board expertise, (4) CEO duality, (5) board diversity (gender and foreign diversity), (6) board activity, and (7) board size. The author, then, summarizes the key findings, discusses the limitations of the existing research and offers useful recommendations for researchers, firm practice and regulators.
Original language | English |
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Journal | Problems and Perspectives in Management (PPM) |
Volume | 15 |
Issue number | 2 |
Pages (from-to) | 19-35 |
Number of pages | 17 |
ISSN | 1727-7051 |
DOIs | |
Publication status | Published - 07.06.2017 |
Bibliographical note
Publisher Copyright:
© Irena Bakanauskiene, Rita Bendaravičiene, Laima Barkauske, 2017.
- Management studies - board composition, board diversity, board expertise, board independence, board of directors, committees, corporate governance, corporate social responsibility, CSR reporting
- Sustainability Science
- Gender and Diversity