Corporate social responsibility, board of directors, and firm performance: an analysis of their relationships

被引：68

作者：

Fernandez-Gago, Roberto ^{[1
]}

Cabeza-Garcia, Laura ^{[1
]}

Nieto, Mariano ^{[1
]}

机构：

[1] Univ Leon, Dept Business Adm, Campus Vegazana S-N, E-24071 Leon, Spain

来源：

REVIEW OF MANAGERIAL SCIENCE | 2016年 / 10卷 / 01期

关键词：

CSR; Board composition; Board independence; Firm value; Resources available; FINANCIAL PERFORMANCE; OWNERSHIP STRUCTURE; LISTED COMPANIES; PANEL-DATA; GOVERNANCE; MEDIATION; MANAGEMENT; CODES; DETERMINANTS; STRATEGY;

D O I：

10.1007/s11846-014-0141-9

中图分类号：

C93 [管理学];

学科分类号：

12 ; 1201 ; 1202 ; 120202 ;

摘要：

This paper aims to contribute to the empirical evidence relating corporate social responsibility (CSR), board composition, and firm performance. Using a sample of Spanish listed firms included in the IBEX 35 over the period 2005-2010 the results show that the percentage of independent directors affect firm CSR activities, and that this effect is moderated by the resources available to the firm (measured by return on assets). Also, the CSR has a mediating role on the relation between the independence of the board of directors and firm value. These results hold for other board characteristics (board size and women as directors).

引用

页码：85 / 104

页数：20

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