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2019
- ISIDORE Id: 10670/1.867e2b...
- Gendron, Corinne; Eberhardt-Toth,, Edina et Caby,, Jérôme Caby (2019). « DETERMINANTS OF THE PRESENCE OF CSR COMMITTEES WITHIN EUROPEAN BOARDS OF DIRECTORS ». Cairn.info, 14(1), pp. 33-49.
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Mots-clés
Gouvernance d’entreprise Conseil d’administration Comité RSE Performance sociale de l’entreprise Responsabilité sociale de l’entreprise.Sujets proches
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Corinne Gendron, « DETERMINANTS OF THE PRESENCE OF CSR COMMITTEES WITHIN EUROPEAN BOARDS OF DIRECTORS », UQAM Archipel : articles scientifiques, ID : 10670/1.867e2b...
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Résumé
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. Keywords: Corporate governance, Board effectiveness, CSR committee, Corporate social performance, Corporate social responsibility.
