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Título
Independent directors' background and CSR disclosure
Autor
Facultad/Centro
Área de conocimiento
Título de la revista
Corporate Social Responsibility and Environmental Management
Número de la revista
5
Datos de la obra
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
Editor
Wiley
Fecha
2018
ISSN
1535-3958
Abstract
[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.
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