Directors nationalities and the social engagement: evidence from french firms

Nadia Ben Farhat Toumi (), Rim Khemiri () and Yosra Fourati Makni
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Nadia Ben Farhat Toumi: LITEM - Laboratoire en Innovation, Technologies, Economie et Management (EA 7363) - UEVE - Université d'Évry-Val-d'Essonne - Université Paris-Saclay - IMT-BS - Institut Mines-Télécom Business School - IMT - Institut Mines-Télécom [Paris], UEVE - Université d'Évry-Val-d'Essonne
Rim Khemiri: CRISS - Centre de Recherche Interdisciplinaire en Sciences de la Société - UPHF - Université Polytechnique Hauts-de-France

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Abstract: This paper investigates the impact of the nationality of directors (Anglo-Americans, Europeans, Asians and from the Middle-East) on corporate social responsibility (CSR) in particular on the human rights policy of employees. Using a sample of 73 French companies listed on the SBF 120 Index over the period 2008 to 2018, we found that the presence of directors coming from Anglo-American countries and directors coming from Asian countries increases firms'CSR engagement, whereas the presence of directors coming from European countries decreases firms ‘commitment to CSR. Our study exibits no relationship between the presence of directors coming from the Middle-East and CSR involvement. Our results also provide evidence that CSR is significantly positively associated with nationality diversity.

Keywords: CSR; diversity; Anglo-Americans; Europeans; corporate governance (search for similar items in EconPapers)
Date: 2020-11-12
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Published in 19ème Conférence Internationale de Gouvernance, Nov 2020, Clermont-Ferrand (Virtual Event), France

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03703985

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