期刊
CORPORATE SOCIAL RESPONSIBILITY AND ENVIRONMENTAL MANAGEMENT
卷 27, 期 3, 页码 1361-1374出版社
WILEY
DOI: 10.1002/csr.1889
关键词
corporate governance; corporate social performance; size of boards; sustainable development
资金
- Basque Country Government [IT1073-16]
- Spanish Education Ministry [ECO2016-74920-C2-1-R]
This paper examines the influence of the size of firms' board of directors on corporate social performance through a meta-analytic perspective. To that end, a sample of 80 articles that draw on evidence from more than 80,000 international companies, published between 1997 and 2018, was examined. This paper analyzes the moderating effect of a set of corporate governance mechanisms such as board composition and corporate governance systems on the hypothesized relationship between the size of firms' board and corporate social performance. Our central results reveal that larger and more independent boards better represent stakeholders' sensitivities and allow companies to achieve their social objectives. Moreover, that connection is more positive and stronger in companies with more independent boards and in countries that have codified law, which often have fewer mechanisms to protect shareholders' interests.
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