Independent directors' background and CSR disclosure

Roberto Fernández‐Gago, Laura Cabeza‐García and Mariano Nieto

Corporate Social Responsibility and Environmental Management, 2018, vol. 25, issue 5, 991-1001

Abstract: This paper extends research on how the background of independent directors may affect the way in which their companies disclose information about corporate social responsibility (CSR). Using a sample of 83 Spanish‐listed firms over the period 2009–2014, the findings of a random effects probit model suggest that, in addition to board independence, having independent directors with political backgrounds and diverse education has a positive impact on their firm's probability of issuing a CSR report following the standards of the Global Reporting Initiative.

Date: 2018
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https://doi.org/10.1002/csr.1515

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Persistent link: https://EconPapers.repec.org/RePEc:wly:corsem:v:25:y:2018:i:5:p:991-1001

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