Board of director composition and corporate social disclosure

Composition du conseil d’administration et divulgation d’informations RSE

Ali Dardour, Nadia Ben Farhat Toumi () and Rim Boussaadaa
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Ali Dardour: IRGO - Institut de Recherche en Gestion des Organisations - UB - Université de Bordeaux - Institut d'Administration des Entreprises (IAE) - Bordeaux
Nadia Ben Farhat Toumi: UNS - Université Nice Sophia Antipolis (1965 - 2019)
Rim Boussaadaa: ISG - Institut Supérieur de Gestion de Tunis [Tunis] - Université de Tunis

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Abstract: This paper investigates tht effect of board composition on the CSR information quality disclosure. Our sample includes 82 French listed companies on the SBF 120 Index over the period 2008 to 2015. After controlling for endogeneity bias, our results show a strong impact of board gender diversity and the employees boards representation on the disclosure of social information. A positive and significant impact of board members nationalities and CSR disclosures scores. Neverless, our research exibits no relationship between the directors qualifications and the schools providing them on the one hand, and the quality of this information on the other.

Keywords: CSR disclosure; Bloomberg; Board of directors; Diversity; Diversité; Conseil d’administration; Divulgation d’informations RSE (search for similar items in EconPapers)
Date: 2018-10-18
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Published in Finance Contrôle Stratégie, 2018, Gouvernance d'entreprise : Nouveaux Résultats, NS-4, ⟨10.4000/fcs.2674⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-02521327

DOI: 10.4000/fcs.2674

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