Corporate Board and Corporate Social Responsibility Assurance: Evidence from China

Lin Liao, Teng (Philip) Lin and Yuyu Zhang ()
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Lin Liao: Southwestern University of Finance and Economics
Teng (Philip) Lin: Shantou University
Yuyu Zhang: Queensland University of Technology

Journal of Business Ethics, 2018, vol. 150, issue 1, No 13, 225 pages

Abstract: Abstract This paper investigates the association between board characteristics and the company’s corporate social responsibility (CSR) assurance decision in China. By examining 2054 firm-years of Chinese listed companies with CSR reports from 2008 to 2012, we find that firms with a large board size, more female directors, and separation of CEO and chairman positions are more likely to engage in CSR assurance. Gender diversity also influences the CSR assurance provider choice. However, board independence and overseas background of the CEO do not affect the CSR assurance decision. Inconsistent with our prediction, firms with foreign directors are less likely to engage in voluntary CSR assurance. In summary, this research provides in-depth insights into the determinants of Chinese firms’ voluntary CSR assurance.

Keywords: Assurance; Corporate governance; Corporate social responsibility; China (search for similar items in EconPapers)
Date: 2018
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Citations: View citations in EconPapers (98)

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DOI: 10.1007/s10551-016-3176-9

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