DETERMINANTS OF THE PRESENCE OF CSR COMMITTEES WITHIN EUROPEAN BOARDS OF DIRECTORS

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.

Fichier(s) associé(s) à ce document :
[img]
Prévisualisation
PDF
Télécharger (735kB)

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.

Type: Article de revue scientifique
Mots-clés ou Sujets: Gouvernance d’entreprise, Conseil d’administration, Comité RSE, Performance sociale de l’entreprise, Responsabilité sociale de l’entreprise.
Unité d'appartenance: Instituts > Institut des sciences de l'environnement (ISE)
Déposé par: delegation Jeanne Jocelaine Bonnet
Date de dépôt: 26 août 2019 07:55
Dernière modification: 26 août 2019 07:55
Adresse URL : http://archipel.uqam.ca/id/eprint/12717

Statistiques

Voir les statistiques sur cinq ans...