期刊
CORPORATE SOCIAL RESPONSIBILITY AND ENVIRONMENTAL MANAGEMENT
卷 25, 期 5, 页码 991-1001出版社
WILEY
DOI: 10.1002/csr.1515
关键词
CSR disclosure; CSR reporting; Global Reporting Initiative; independent directors' background
资金
- Ministerio de Economia y Competitividad [ECO2015-69058-R, ECO2015-63880-R]
- Universidad de Leon (Spain) [ULE2014-1]
This paper extends research on how the background of independent directors may affect the way in which their companies disclose information about corporate social responsibility (CSR). Using a sample of 83 Spanish-listed firms over the period 2009-2014, the findings of a random effects probit model suggest that, in addition to board independence, having independent directors with political backgrounds and diverse education has a positive impact on their firm's probability of issuing a CSR report following the standards of the Global Reporting Initiative.
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