Abstract
This paper presents an examination of the relationship between the presence and composition of a corporate social responsibility (CSR) committee on the corporate governance board and CSR decoupling. Using a sample of listed firms drawn from 41 countries, we found that the presence of a CSR committee on the corporate board is negatively associated with CSR decoupling. We also noted that the nature of the industry to which a firm belongs, a firm's level
of CSR orientation, and corporate governance quality strengthen such association. Further analysis of the relationship between the structure of the CSR committee and CSR decoupling shows that larger CSR committee size and a greater independence and longer tenure of its members negatively affect CSR decoupling. Our results are robust to various alternative specifications and offer important research and managerial implications. The findings of this study contribute to the growing literature on corporate governance and CSR.
of CSR orientation, and corporate governance quality strengthen such association. Further analysis of the relationship between the structure of the CSR committee and CSR decoupling shows that larger CSR committee size and a greater independence and longer tenure of its members negatively affect CSR decoupling. Our results are robust to various alternative specifications and offer important research and managerial implications. The findings of this study contribute to the growing literature on corporate governance and CSR.
| Original language | English |
|---|---|
| Pages (from-to) | 349-374 |
| Number of pages | 26 |
| Journal | Journal of Business Ethics |
| Volume | 185 |
| Issue number | 2 |
| Early online date | 27 Jun 2022 |
| DOIs | |
| Publication status | Published - 1 Jun 2023 |
Data Availability Statement
Authors do not have the right to share data. We confirm that this paper has not been published previously or it is not under consideration for publication elsewhere, that its publication is approved by all authors, and that, if accepted, it will not be published elsewhere in the same form, in English or in any other language, including electronically without the written consent of the copyright-holder.Keywords
- Corporate Social Responsibility
- CSR decoupling
- Corporate Governance
- CSR Committee
- Committee Size
- Gender Diversity
- Independence
- Agency theory
- Corporate social responsibility
- Gender diversity
- Committee size
- Corporate governance
Access to Document
- Gull-etal_JBE_Governing_Corporate_Social_AAM
This version of the article has been accepted for publication, after peer review (when applicable) and is subject to Springer Nature’s AM terms of use, but is not the Version of Record and does not reflect post-acceptance improvements, or any corrections. The Version of Record is available online at: http://dx.doi.org/[insert DOI]