Efecto de la composición del consejo de administración en las prácticas de responsabilidad social corporativa

  1. Cuadrado Ballesteros, Beatriz
  2. García Rubio, Raquel
  3. Martínez Ferrero, Jennifer
Journal:
Revista de contabilidad = Spanish accounting review: [RC-SAR]

ISSN: 1138-4891

Year of publication: 2015

Volume: 18

Issue: 1

Pages: 20-31

Type: Article

DOI: 10.1016/J.RCSAR.2014.02.003 DIALNET GOOGLE SCHOLAR lock_openDIGITUM editor

More publications in: Revista de contabilidad = Spanish accounting review: [RC-SAR]

Abstract

This research work has as its aim to determine, at international level, the relationship between the composition of the board of Directors and the level of practices associated with corporate social responsibility (CSR). To do this, a sample of 1,043 international companies for the period 2003-2009 was used. The empirical evidence obtained showed an inverted-U relationship between the size of the Board and CSR practices, as well as a balance between independence (independent directors) and information/ knowledge (executive directors) of the Board. Furthermore, it was found that the companies with greater diversity among their directors in terms of nationality and gender, as well as a greater activity of the Board to present a higher social, economic and environmental responsibility. Finally, the results have shown that companies from English-speaking countries promote CSR practices to a lesser extent than their continental counterpart (situated in German and Latin-American environments), mainly due to their greater orientation towards the investor

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