Does board diversity affect quality of corporate social responsibility disclosure? Evidence from Pakistan

Ismail Khan, Imran Khan and Bilal bin Saeed

Corporate Social Responsibility and Environmental Management, 2019, vol. 26, issue 6, 1371-1381

Abstract: The study proposed that the effect of board diversity on quality of corporate social responsibility (QCSR) disclosure in Pakistan should be patterned differently from existing literature of other nations. The study has focused seven different dimensions of board diversity such as age, gender, nationality, ethnicity, educational level, educational background, and tenure across 86 firms listed in Pakistan Stock Exchange from 2010 to 2017. The results of panel regression supported resource‐based view theory and indicated that gender, nation, and tenure diversity are resources improving QCSR disclosure. However, educational background has a negative impact on QCSR disclosure. Further analysis across alternative measurement and estimation techniques produces robust results. The results revealed that there is no universal law of CSR supportive board diversity, due to the unique characteristic of various institutional contexts. This study suggests policy makers to focus on gender,nation, tenure and relevant educational background diversity while setting board diversity framework in Pakistan.

Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:wly:corsem:v:26:y:2019:i:6:p:1371-1381

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