Exploring the influence of board structure and composition on respect for human rights

Michele Rubino and Ilaria Mastrorocco

Social Responsibility Journal, 2024, vol. 21, issue 2, 301-319

Abstract: Purpose - Due to the current context of human rights violations, especially by large companies, this study aims to analyse whether and how certain aspects of corporate governance, in particular the composition of the board of directors, influence respect for human rights. Design/methodology/approach - The authors have adopted a quantitative approach based on an ordinary least squares cross-sectional regression analysis for the companies of the S&P 1200 in 2022. Findings - The results suggest that the board of directors plays an important role in human rights respect, particularly with regard to board gender diversity, attendance, the non-executive directors and chief executive officer (CEO) duality. In contrast, board size and board structure do not have a significant impact on human rights compliance. Research limitations/implications - The results obtained offer useful implications for the existing literature and provide valuable insights for managers, regulators and policymakers. However, there are some limitations, particularly in relation to the time period analysed. Originality/value - To the best of the authors’ knowledge, the present analysis is one of the first attempts to investigate the potential impact of corporate governance and various characteristics of the board of directors on respect for human rights.

Keywords: Human rights; Board size and diversity; Board structure; CEO duality; Corporate Governance; S&P 1200 (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eme:srjpps:srj-02-2024-0115

DOI: 10.1108/SRJ-02-2024-0115

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