Gendron, Corinne; Eberhardt-Toth,, Edina et Caby,, Jérôme Caby
(2019).
« DETERMINANTS OF THE PRESENCE OF CSR COMMITTEES
WITHIN EUROPEAN BOARDS OF DIRECTORS ».
Cairn.info, 14(1), pp. 33-49.
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Résumé
ABSTRACT
In this paper, we analyze an under-examined strategic structure: the corporate social responsibility
(CSR) committee within the board of directors. We conduct univariate analysis and binary logistic
regressions on the determinants of the presence of a CSR committee within the board of 427
companies in non-financial industries included in the STOXX Europe 600 Index for the years 2006–
2011. Besides firm size and industry type, our findings suggest that a CSR committee is more likely to
be present in companies that operate in a common law jurisdiction and when the CEO is also chair
of the board. Combining those results with insights from the variety of capitalism, strategic choice,
and resource-based perspectives, our paper contributes to the non-stabilized literature on the link
between CSR and governance by nuancing prior hypotheses and findings about the determinants of
the presence of a CSR committee within a board of directors.
Keywords: Corporate governance, Board effectiveness, CSR committee, Corporate social performance,
Corporate social responsibility.
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