Does firm’s ownership structure matter to the impact of female directors on corporate social responsibility? Evidence from Taiwan

Sheng-Hung Chen, Dariimaa Ganbat and Bai-Rui Hung
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Sheng-Hung Chen: National Kaohsiung University of Science and Technology
Dariimaa Ganbat: National Kaohsiung University of Science and Technology
Bai-Rui Hung: National Kaohsiung University of Science and Technology

International Journal of Research in Business and Social Science (2147-4478), 2024, vol. 13, issue 8, 01-13

Abstract: Using yearly data on corporate social responsibility ratings from public-listed companies in Taiwan from 2013 to 2017, this paper empirically explores the impact of female directors ratio on corporate social responsibility rating, especially looking at whether the different impact of controlling ownership structure (public-dominated, co-governed, single-family) on corporate social responsibility rating. Our empirical results indicate that a higher the ratio of female directors significantly reduce the corporate social responsibility rating, especially for the family-controlled company. Although the public-owned controlling company improves the corporate social responsibility rating, however, the higher the ratio of female directors, regardless of the type of group, would significantly lower the corporate social responsibility rating. Key Words:Corporate Social Responsibility Rating, Female Director Ratio, Corporate Governance

Date: 2024
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