The contribution of financial entities to the sustainable development through the reporting of corporate social responsibility information
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Other documents of the author: Pucheta-Martínez, María Consuelo; Bel-Oms, Inmaculada; Nekhili, Mehdi
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Title
The contribution of financial entities to the sustainable development through the reporting of corporate social responsibility informationDate
2018Publisher
WileyISSN
0968-0802; 1099-1719Bibliographic citation
Pucheta‐Martínez, María Consuelo, Inmaculada Bel‐Oms, and Mehdi Nekhili. "The contribution of financial entities to the sustainable development through the reporting of corporate social responsibility information." Sustainable Development, 2018Type
info:eu-repo/semantics/articlePublisher version
https://onlinelibrary.wiley.com/doi/full/10.1002/sd.1911Version
info:eu-repo/semantics/submittedVersionSubject
Abstract
This paper aims at examining the relationship between board composition and corporate
social responsibility (CSR) of a sample of listed financial entities, discussing the driving
reasons of these entities to disclose ... [+]
This paper aims at examining the relationship between board composition and corporate
social responsibility (CSR) of a sample of listed financial entities, discussing the driving
reasons of these entities to disclose CSR information. We hypothesize that there is a positive
association between outside (institutional and independent directors) and female directors and
CSR disclosure and a negative relationship between inside directors and CSR reporting. Our
findings provide evidence that the proportions of independent directors and female directors
on boards encourage CSR disclosure. Moreover, the results also show that the proportions of
inside directors and institutional directors on boards do not have influence on CSR reporting.
Thus, our evidence suggests that board attributes such as independent and female directors
encourage financial entities to report CSR matters, showing the effectiveness of these two
corporate governance mechanisms. The paper shed light on the influence of board structure of
financial entities on CSR disclosure. Therefore, this study contributes to past research by
providing an index to measure CSR disclosure of financial entities and the importance of the
distinction between outside and inside directors. [-]
Is part of
Sustainable Development, 2018Investigation project
Spanish Ministry of Economy, Industry and Competitiveness. Grant Number: ECO 2017‐82259‐RRights
"This is the pre-peer reviewed version of the following article: Pucheta‐Martínez, María Consuelo, Inmaculada Bel‐Oms, and Mehdi Nekhili. "The contribution of financial entities to the sustainable development through the reporting of corporate social responsibility information." Sustainable Development (2018), which has been published in final form at https://doi.org/10.1002/sd.1911. This article may be used for non-commercial purposes in accordance with Wiley Terms and Conditions for Use of Self-Archived Versions."
http://rightsstatements.org/vocab/InC/1.0/
info:eu-repo/semantics/openAccess
http://rightsstatements.org/vocab/InC/1.0/
info:eu-repo/semantics/openAccess
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