Corporate Governance Configurations and Corporate Social Responsibility Disclosure: Qualitative Comparative Analysis of Audit Committee and Board characteristics

Autor:	Aladdin Dwekat, Elies Seguí-Mas, Guillermina Tormo-Carbó, Pedro Carmona
Rok vydání:	2020
Předmět:	Market capitalization Board characteristics Strategy and Management Audit committee Accounting Context (language use) Sample (statistics) Management Monitoring Policy and Law Development 0603 philosophy ethics and religion 0502 economics and business Corporate social responsibility Corporate governance Qualitative comparative analysis business.industry Complexity theory 05 social sciences 06 humanities and the arts ORGANIZACION DE EMPRESAS Independence (mathematical logic) ECONOMIA FINANCIERA Y CONTABILIDAD 04.- Garantizar una educación de calidad inclusiva y equitativa y promover las oportunidades de aprendizaje permanente para todos 060301 applied ethics Business 050203 business & management
Zdroj:	RiuNet: Repositorio Institucional de la Universitat Politécnica de Valéncia Universitat Politècnica de València (UPV) RiuNet. Repositorio Institucional de la Universitat Politécnica de Valéncia instname
ISSN:	1535-3966 1535-3958
DOI:	10.1002/csr.2009
Popis:	[EN] Drawing on the complexity theory and responding to the recent calls to use such creative methods that mix between a quantitative and qualitative approach. Therefore, this study fills the literature gap, adding novelties, showing evidence from the unexplored (or underexplored) European context and, consequently, shedding light to inconclusive results in previous research concerning the effect of audit committee (AC) and board characteristics on corporate social responsibility (CSR) disclosure by applying a novel research methodology: the fuzzy set qualitative comparative analysis. The data were collected from Eikon database for a sample of the top 69 non¿financial European companies (based on market capitalisation) for the period 2016¿2018. The study results support the equifinality and complexity tenets of complexity theory. It also suggests that CSR disclosure relies on a complex configuration of some AC attributes, for example, independence, financial expert member, chair independence, size and activity, and other board characteristics (independence, gender, size, activity, and Chief Executive Officer (CEO) duality). These characteristics play a leading part as a recipe ingredient and, in an appropriate combination, promote achieving high CSR disclosure levels. Our empirical results offer multidimensional and valuable insights for professionals, regulators, and policymakers in establishing and revising the guidelines regarding the AC and board of directors' composition.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_dedup___::521e3bc0f72001c651eff80ae028815b https://doi.org/10.1002/csr.2009 Zobrazit plný text záznamu Plný text ve formátu PDF Plný text ve formátu HTML
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