The impact of supervisory board composition on CSR reporting: Evidence from the German two-tier system
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In: Sustainability, Vol. 8, No. 1, 63, 11.01.2016, p. 1-20.
Research output: Journal contributions › Journal articles › Research › peer-review
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TY - JOUR
T1 - The impact of supervisory board composition on CSR reporting
T2 - Evidence from the German two-tier system
AU - Dienes, Dominik
AU - Velte, Patrick
N1 - This article belongs to the Section Economic, Business and Management Aspects of Sustainability
PY - 2016/1/11
Y1 - 2016/1/11
N2 - 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.
AB - 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.
KW - Management studies
KW - supervisory board composition
KW - Corporate Governance
KW - Sustainability Science
KW - Gender diversity
KW - CSR Reporting
UR - http://www.scopus.com/inward/record.url?scp=84956708616&partnerID=8YFLogxK
U2 - 10.3390/su8010063
DO - 10.3390/su8010063
M3 - Journal articles
VL - 8
SP - 1
EP - 20
JO - Sustainability
JF - Sustainability
SN - 2071-1050
IS - 1
M1 - 63
ER -