Is board diversity an antecedent of corporate social responsibility performance in firms? A research on the 500 biggest Turkish companies
| Autor: | Mehmet Eryilmaz, Nese Colakoglu, Jennifer Martínez-Ferrero |
|---|---|
| Rok vydání: | 2020 |
| Předmět: |
Gender diversity
business.industry Turkish 05 social sciences Multilevel model Developing country Accounting 06 humanities and the arts 0603 philosophy ethics and religion Moderation General Business Management and Accounting language.human_language Content analysis 0502 economics and business language Corporate social responsibility 060301 applied ethics Business 050203 business & management Social Sciences (miscellaneous) Diversity (business) |
| Zdroj: | Social Responsibility Journal. 17:243-262 |
| ISSN: | 1747-1117 |
| Popis: | Purpose This study aims to understand whether board diversity has a direct effect on “corporate social responsibility (CSR)” performance of companies or not. In addition, this study also aims to examine the moderation effect of age and education level of female board members on the relationship between board gender diversity and CSR performance. Design/methodology/approach A “corporate social performance (CSP)” measurement instrument was designed to conduct a content analysis that analyzes the CSR disclosure in the annual reports of Turkish companies listed on the “500 biggest Turkish companies” report of “Istanbul Chamber of Industry (ISO)” in 2015. The data coming from content analysis of 117 company reports were analyzed by using hierarchical regression analysis. Findings Despite of supporting the increase in CSR performance when there is a greater presence of independent board members in an organization, evidence supports that ratios of female and foreign board members do not have any significant effect on CSR performance. Originality/value The study contributes to previous literature on board diversity and CSR performance as follows. First, this paper contributes to previous literature by examining and testing independent, female and foreign board members as a new antecedent of CSR performance in research on Turkey; second, by examining a sample of the “500 biggest Turkish companies” and providing some tips about both Turkey and other developing countries; third, by reopening the debate about the positive impact of a greater presence of independent directors on board on CSR performance and the non-effect of female and foreign board members. Finally, it also offers a partially new CSP measurement instrument based on content analysis. |
| Databáze: | OpenAIRE |
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