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Does board composition have an impact on CSR reporting?

Research output: Journal contributions › Scientific review articles › Research

Standard

Does board composition have an impact on CSR reporting? / Velte, Patrick.
In: Problems and Perspectives in Management (PPM), Vol. 15, No. 2, 07.06.2017, p. 19-35.

Research output: Journal contributions › Scientific review articles › Research

Harvard

Velte, P 2017, 'Does board composition have an impact on CSR reporting?', Problems and Perspectives in Management (PPM), vol. 15, no. 2, pp. 19-35. https://doi.org/10.21511/ppm.15(2).2017.02

APA

Velte, P. (2017). Does board composition have an impact on CSR reporting? Problems and Perspectives in Management (PPM), 15(2), 19-35. https://doi.org/10.21511/ppm.15(2).2017.02

Vancouver

Velte P. Does board composition have an impact on CSR reporting? Problems and Perspectives in Management (PPM). 2017 Jun 7;15(2):19-35. doi: 10.21511/ppm.15(2).2017.02

Bibtex

@article{710dca7d4fbd4c2d92ea9eade82f2a13,
title = "Does board composition have an impact on CSR reporting?",
abstract = "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.",
keywords = "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",
author = "Patrick Velte",
note = "Publisher Copyright: {\textcopyright} Irena Bakanauskiene, Rita Bendaravi{\v c}iene, Laima Barkauske, 2017.",
year = "2017",
month = jun,
day = "7",
doi = "10.21511/ppm.15(2).2017.02",
language = "English",
volume = "15",
pages = "19--35",
journal = "Problems and Perspectives in Management (PPM)",
issn = "1727-7051",
publisher = "LLC CPC Business Perspectives",
number = "2",

}

RIS

TY - JOUR

T1 - Does board composition have an impact on CSR reporting?

AU - Velte, Patrick

N1 - Publisher Copyright: © Irena Bakanauskiene, Rita Bendaravičiene, Laima Barkauske, 2017.

PY - 2017/6/7

Y1 - 2017/6/7

N2 - 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.

AB - 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.

KW - Management studies

KW - board composition

KW - board diversity

KW - board expertise

KW - board independence

KW - board of directors

KW - committees

KW - corporate governance

KW - corporate social responsibility

KW - CSR reporting

KW - Sustainability Science

KW - Gender and Diversity

UR - http://www.scopus.com/inward/record.url?scp=85024118631&partnerID=8YFLogxK

U2 - 10.21511/ppm.15(2).2017.02

DO - 10.21511/ppm.15(2).2017.02

M3 - Scientific review articles

VL - 15

SP - 19

EP - 35

JO - Problems and Perspectives in Management (PPM)

JF - Problems and Perspectives in Management (PPM)

SN - 1727-7051

IS - 2

ER -

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Other publications by the same author(s)

Anhang zu § 10: Nachhaltigkeitsberichterstattung

Velte, P. & Wulf, I., 2025, (E-pub ahead of print) Lieferkettensorgfaltspflichtengesetz. : Kommentar. Schall, A. & Theusinger, I. (eds.). 2 ed. De Gruyter Oldenbourg

Research output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Research

Audit quality and materiality disclosure quality in integrated reporting: The moderating effect of carbon assurance quality

Velte, P., 05.2025, In: Corporate Social Responsibility and Environmental Management. 32, 3, p. 3785-3801 17 p.

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Bedeutungszunahme von internen Kontroll- und Risikomanagementsystemen: Normative Bestandsaufnahme und kritische Würdigung zu den Implementierungs-, Überwachungs-, Prüfungs- und Berichterstattungspflichten.

Velte, P., 2025, In: Zeitschrift für Corporate Governance (ZCG). 20, 3, p. 121-128 8 p.

Research output: Journal contributions › Journal articles › Research › peer-review

Board gender diversity and corporate social responsibility. A literature review on critical mass theory and research recommendations

Velte, P., 2025, (Accepted/In press) In: Sustainable Development.

Research output: Journal contributions › Journal articles › Research › peer-review

Corporate governance and the social pillar of corporate sustainability performance and reporting. A review of archival studies and implications for future research

Velte, P., 2025, (Accepted/In press) In: Corporate Ownership and Control.

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