Compartir
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.
Materia
Palabras clave
Peer review
SI
URI
DOI
Versión del editor
Aparece en las colecciones
- Untitled [5498]
Files in questo item
Tamaño:
521.3
xmlui.dri2xhtml.METS-1.0.size-kilobytes
Formato:
Adobe PDF