Impact of Directors’ Network on Corporate Social Responsibility Disclosure: Evidence from China

Wenqin Li (), John Ziyang Zhang () and Rong Ding ()
Additional contact information
Wenqin Li: Jinling Institute of Technology
John Ziyang Zhang: University of Liverpool Management School
Rong Ding: Department of Accounting, Control and Legal Affairs, Neoma Business School

Journal of Business Ethics, 2023, vol. 183, issue 2, No 12, 583 pages

Abstract: Abstract Using listed firms in China over the period 2010–2018, we investigate the association between directors’ network and quality of corporate social responsibility (CSR) disclosure from the lens of resource-based view. We find a significantly positive effect of directors’ network centrality on the CSR disclosure quality, and the effect is more pronounced when the firm (1) invests less in advertising; (2) is followed by less analysts; (3) is less financially constrained; and (4) has no assurance of sustainability report. Furthermore, we document that independent directors’ network centrality is positively associated with CSR disclosure quality. Our findings have important implication for practitioners, policy makers, and regulators.

Keywords: Directors’ network; CSR disclosure quality; Corporate governance (search for similar items in EconPapers)
Date: 2023
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Citations: View citations in EconPapers (5)

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DOI: 10.1007/s10551-022-05092-3

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