Exploring the role of board-level corporate social responsibility committees in corporate social responsibility performance: A configurational approach

Soudabeh Bolourian, Leila Alinaghian and Andrew Angus

Journal of Business Research, 2023, vol. 169, issue C

Abstract: Board attributes interrelate with one another and the environment in which they are embedded in forming corporate social responsibility (CSR) performance, resulting in configurations of board attributes. By embracing a configurational approach, this study aims to investigate how the CSR-committee as a board structure interacts within different configurations of director characteristics (female-directors, director’s age, tenure, and experience) and other board structures (non-executive directors, CEO-duality, board-size) in shaping CSR-performance. The results of a fuzzy-set Qualitative Comparative Analysis (fsQCA) of 789 FTSE350 and S&P500 listed companies during a 4-year period (2013–2016) reveals nine board configurations leading to high CSR-performance, six containing the CSR-committee. Three board archetypes were identified. Their formation is shaped on main differences seen amongst them, leading to distinct archetypes: committee-boards, experience-boards, and hybrid-boards. The result of the configurational approach agrees with the argument “one-size” does not fit all, and different boards can achieve the same results via unique configurations.

Keywords: Corporate Social Responsibility (CSR); Board-level CSR-committee; Social performance; Environmental performance; Qualitative comparative analysis (QCA) (search for similar items in EconPapers)
Date: 2023
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Citations: View citations in EconPapers (3)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:jbrese:v:169:y:2023:i:c:s0148296323006392

DOI: 10.1016/j.jbusres.2023.114280

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