Board competences and CSR reporting : the moderating role of CEO power
Studies addressing the impact of board capabilities on CSR reporting are scarce. The aim of this research is to provide further evidence of the impact that certain board capabilities, such as board specific skills, board tenure and board cultural diversity have on CSR disclosure. Additionally, the m...
| Autores: | , |
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| Tipo de recurso: | artículo |
| Fecha de publicación: | 2022 |
| País: | España |
| Institución: | Universidad de Murcia |
| Repositorio: | DIGITUM. Depósito Digital Institucional de la Universidad de Murcia |
| OAI Identifier: | oai:digitum.um.es:10201/122226 |
| Acceso en línea: | https://www.doi.org/10.6018/rcsar.431221 http://hdl.handle.net/10201/122226 |
| Access Level: | acceso abierto |
| Palabra clave: | Board specific skills Board tenure Board culture diversity CSR disclosure CEO power Habilidades específicas del consejo Divulgación de la RSE Poder del CEO CDU::6 - Ciencias aplicadas::65 - Gestión y organización. Administración y dirección de empresas. Publicidad. Relaciones públicas. Medios de comunicación de masas |
| Sumario: | Studies addressing the impact of board capabilities on CSR reporting are scarce. The aim of this research is to provide further evidence of the impact that certain board capabilities, such as board specific skills, board tenure and board cultural diversity have on CSR disclosure. Additionally, the moderating impact of CEO power on the association between these three board competences and CSR reporting is examined. The paper draws on resource dependence theory and agency theory, which are highly relevant in analysing how board competence influences CSR disclosure. The findings show that board specific skills, board tenure and board cultural diversity have a positive effect on the disclosure of CSR information. Moreover, our evidence also shows that CEOs with greater power can negatively moderate the positive effect of the three board competences considered on CSR reporting. |
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