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Título
Factors influencing board of directors’ decision-making process as determinants of CSR engagement
Autor
Facultad/Centro
Área de conocimiento
Título de la revista
Review of Managerial Science
Número de la revista
1
Datos de la obra
Godos-Díez, J.-L., Cabeza-García, L., Alonso-Martínez, D., y Fernández-Gago, R. (2018). Factors influencing board of directors’ decision-making process as determinants of CSR engagement. Review of Managerial Science, 12(1), 229-253. https://doi.org/10.1007/s11846-016-0220-1
Editor
Springer
Fecha
2016
ISSN
1863-6683
Abstract
[EN] This paper focuses on the determinants of Corporate Social Responsibility (CSR) at the organisational level. Specifically, it aims to understand the influence of not previously analysed board of directors’ characteristics on a company’s CSR engagement. A random effect probit model was applied to a panel of Spanish non-financial and non-insurance listed firms over the period 2009–2013. The analyses revealed that the existence of a board sub-committee responsible for social and environmental matters and its size, the establishment of a statutory term limit for independent directors and the possibility for directors of receiving advice from external sources positively affect a firm’s CSR engagement. This paper contributes to the debate about corporate governance and CSR by relating factors determining the decision-making process at boards of directors to CSR. Thus, it extends research on the board as a driver for social and environmental issues and suggests new ways to deal with this issue empirically.
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