RT info:eu-repo/semantics/article
T1 Independent directors' background and CSR disclosure
A1 Fernández Gago, Roberto
A1 Cabeza García, Laura
A1 Nieto Antolín, Mariano
A2 Organizacion de Empresa
K1 Empresas
K1 CSR disclosure
K1 CSR reporting
K1 Global reporting initiative
K1 Independent directors' background
AB [EN] This paper extends research on how the background of independent directors mayaffect the way in which their companies disclose information about corporate socialresponsibility (CSR). Using a sample of 83 Spanish‐listed firms over the period2009–2014, the findings of a random effects probit model suggest that, in additionto board independence, having independent directors with political backgroundsand diverse education has a positive impact on their firm's probability of issuing aCSR report following the standards of the Global Reporting Initiative.
PB Wiley
SN 1535-3958
LK https://hdl.handle.net/10612/17457
UL https://hdl.handle.net/10612/17457
NO Fernández-Gago, R., Cabeza-García, L., y Nieto, M. (2018). Independent directors’ background and CSR disclosure. Corporate Social Responsibility and Environmental Management, 25(5), 991-1001. https://doi.org/10.1002/csr.1515
DS BULERIA. Repositorio Institucional de la Universidad de León
RD 21-jun-2024