Women directors and CSR: evidence from corporate social disclosure of French companies

Bruna, Maria Giuseppina; Đặng, Rey; Vo, Linh‐Chi

doi:10.4337/9781783476367.00010

Cited by 6 publications

(10 citation statements)

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“…In line with Belkaoui and Karpik (), Bruna et al . (), Dragomir (), Elsayed and Hoque () and Ge et al . (), it is assumed that firms’ disclosure practices reveal empirical evidence regarding their sustainability and accountability.…”

Section: Methodsmentioning

confidence: 98%

“…As CSR reports contribute to promoting a firm's ethical image (Bruna et al ., ), we follow Dhaliwal et al . () and use the issuance of a stand‐alone CSR report as another indicator for a firm's CSR activities ( CSR _ REPORT ).…”

Section: Methodsmentioning

confidence: 99%

“…In line with Belkaoui and Karpik (1989), Bruna et al (2014), Dragomir (2010), Elsayed and Hoque (2010) and Ge et al (2014), it is assumed that firms' disclosure practices reveal empirical evidence regarding their sustainability and accountability. Using Diction, a computer-assisted program for quantitative and qualitative content analysis, we, therefore, search for the keywords described above in firms' annual reports.…”

Section: Corruption Scorementioning

confidence: 99%

“…As CSR reports contribute to promoting a firm's ethical image (Bruna et al, 2014), we follow Dhaliwal et al (2012) and use the issuance of a stand-alone CSR report as another indicator for a firm's CSR activities (CSR_REPORT). We define CSR_REPORT as a dummy variable that takes the value of one when a firm has issued a stand-alone CSR report and zero otherwise.…”

mentioning

confidence: 99%

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Corruption, Corporate Social Responsibility and Financial Constraints: International Firm‐level Evidence

Lopatta

Jaeschke

Tchikov

et al. 2016

European Management Review

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This study examines the relationship between firm‐level factors including corporate social responsibility (CSR) performance and financial constraints, and the firm‐level risk of corruption. Facing a measurement challenge referring to firm‐level risk of corruption, we define a corruption score based on corporate disclosures of corrupt activities. We show that, first, CSR performance is negatively related to the risk of corporate corruption. Second, a firm's vulnerability to financial constraints is positively related to the risk of corporate corruption. Third, the effects are particularly strong for firms with low board independence. Finally, we contribute to prior literature by developing the first firm‐level corruption score that is not only robust to prevalent corruption indices but is also applicable to any dataset and can be used for future research on firm‐level corruption. Moreover, the study provides new empirical evidence on firm‐level determinants that relate to corporate corruption risk.

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Section: Methodsmentioning

confidence: 98%

Section: Methodsmentioning

confidence: 99%

Section: Corruption Scorementioning

confidence: 99%

mentioning

confidence: 99%

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Corruption, Corporate Social Responsibility and Financial Constraints: International Firm‐level Evidence

Lopatta

Jaeschke

Tchikov

et al. 2016

European Management Review

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show abstract

“…Thus, one of the most important streams of CSR research is to explore the relationship between the composition of the boards and the firm's CSR performance [15]. Several major factors in board composition that have been considered to affect CSR performance are gender diversity [16][17][18], the number of outside directors [19][20][21], board size [15], director age [22,23], and education [23].…”

Section: Introductionmentioning

confidence: 99%

Board Composition and Corporate Social Responsibility Performance: Evidence from Chinese Public Firms

2018

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This study investigates the relationship between board composition and corporate social responsibility (CSR) performance. Specifically, we examine the impact of board composition (aspects like political experience, academic experience, overseas background, and gender diversity) on CSR performance. We test our hypotheses using data collected from 839 Chinese public firms during the period from 2008 to 2016. Applying generalized least squares regression, the study shows that the political experience, academic experience, and overseas background of the board members are positively related to the firm's CSR performance. Moreover, we discuss the distinctive relationship between gender diversity and CSR performance in the context of Chinese culture. We extend the CSR literature by examining unique aspects of board composition in the Chinese context and offer fruitful implications for both scholars and practitioners.

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Women in top echelon positions and their effects on sustainability: a review, synthesis and future research agenda

2021

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This article aims to review and systematize prior works that investigate how the presence of women in top echelon positions of firms affects sustainability and to create an agenda to guide future research in this promising area. In contrast to previous reviews, ours examines how women in top echelon positions affect sustainability by distinguishing both the position women held in the firm (i.e. Board of Directors—BoD, top management team, CEO and relevant committees) and the specific elements of sustainability (i.e. activity, performance, and disclosure). Our structured systematic review resulted in 187 publications retrieved from Web of Science and Scopus and revealed that the presence of women in top echelon positions is associated with greater engagement in social and environmental projects. Their presence also positively influences the environmental and social performance and increases the level, quality, and transparency of sustainability disclosure. Furthermore, the presence of women in top echelon positions and the implementation of sustainable activities improve both the firm financial performance and value. However, conflicting results have also emerged. On the basis of these findings, research gaps and future research agenda are identified and presented.

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Women directors and CSR: evidence from corporate social disclosure of French companies

Cited by 6 publications

References 0 publications

Corruption, Corporate Social Responsibility and Financial Constraints: International Firm‐level Evidence

Corruption, Corporate Social Responsibility and Financial Constraints: International Firm‐level Evidence

Board Composition and Corporate Social Responsibility Performance: Evidence from Chinese Public Firms

Women in top echelon positions and their effects on sustainability: a review, synthesis and future research agenda

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