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Determinants of the presence of CSR committees within european boards of directors

Abstract : In this paper, we analyze an under-examined strategic structure: the corporate social responsibility (CSR) committee within the board of directors. We conduct univariate analysis and binary logistic regressions on the determinants of the presence of a CSR committee within the board of 427 companies in non-financial industries included in the STOXX Europe 600 Index for the years 2006–2011. Besides firm size and industry type, our findings suggest that a CSR committee is more likely to be present in companies that operate in a common law jurisdiction and when the CEO is also chair of the board. Combining those results with insights from the variety of capitalism, strategic choice, and resource-based perspectives, our paper contributes to the non-stabilized literature on the link between CSR and governance by nuancing prior hypotheses and findings about the determinants of the presence of a CSR committee within a board of directors.
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https://hal.archives-ouvertes.fr/hal-02143934
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Submitted on : Wednesday, May 29, 2019 - 4:55:26 PM
Last modification on : Monday, March 29, 2021 - 11:30:05 AM

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Edina Eberhardt-Toth, Jérôme Caby, Corinne Gendron, Lovasoa Ramboarisata. Determinants of the presence of CSR committees within european boards of directors. Revue de l'Organisation Responsable, ESKA, 2019, 14 (1), pp.33. ⟨10.3917/ror.141.0033⟩. ⟨hal-02143934⟩

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