Please use this identifier to cite or link to this item:
http://hdl.handle.net/10071/29542| Author(s): | Paiva, I. |
| Date: | 2019 |
| Title: | Do board characteristics contribute to corporate social responsibility? |
| Book title/volume: | Proceedings of the XVII Congresso Internacional de Contabilidade e Auditoria |
| Event title: | A contabilidade na era digital: Oportunidades e desafios |
| Reference: | Paiva, I. (2019). Do board characteristics contribute to corporate social responsibility?. Proceedings of the XVII Congresso Internacional de Contabilidade e Auditoria (pp.1-30). ISCAP. http://hdl.handle.net/10071/29542 |
| ISBN: | 978-989-98660-8-9 |
| Keywords: | Responsabilidade social das empresas -- Corporate social responsibility Divulgação -- Disclosure Ethical reputation Board characteristics Portugal |
| Abstract: | This paper examines the association between board characteristics and corporate social responsibility. Using a sample of sample of 102 firms belonging to the World Business Council for Sustainable Development in Portugal, we construct an index of CSR based on the content analysis of the companies’ sustainability reports and run several regressions of board characteristics and firm-specific controls. Our results demonstrate that firms with greater board size, gender diversity board and board experience are associated with higher levels of corporate social responsibility. Overall, our empirical findings suggest that a stronger board composition may promote more corporate social responsibility and ethical reputation in Portuguese firms. |
| Peerreviewed: | yes |
| Access type: | Open Access |
| Appears in Collections: | BRU-CRI - Comunicações a conferências internacionais |
Files in This Item:
| File | Size | Format | |
|---|---|---|---|
| conferenceObject_66161.pdf | 181,94 kB | Adobe PDF | View/Open |
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