Governing Corporate Social Responsibility Decoupling: The Effect of the Governance Committee on Corporate Social Responsibility Decoupling
نویسندگان
چکیده
This paper presents an examination of the relationship between presence and composition a corporate social responsibility (CSR) committee on governance board CSR decoupling. Using sample listed firms drawn from 41 countries, we found that is negatively associated with We also noted nature industry to which firm belongs, firm's level orientation, quality strengthen such association. Further analysis structure decoupling shows larger size greater independence longer tenure its members affect Our results are robust various alternative specifications offer important research managerial implications. The findings this study contribute growing literature CSR.
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ژورنال
عنوان ژورنال: Journal of Business Ethics
سال: 2022
ISSN: ['0167-4544', '1573-0697']
DOI: https://doi.org/10.1007/s10551-022-05181-3