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Directors & Corporate Social Responsibility: Joint Consideration of Director Gender and the Director’s Role

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  • Charles P. Cullinan
  • Lois Mahoney
  • Pamela B. Roush

Abstract

We examined the relationship between Corporate Social Responsibility (CSR) and director characteristics, including director gender and director role. Directors can have different roles on the board: executive directors (who are also managers of the company) and non-executive directors. Non-executive directors may be independent directors or grey directors (who are not executives but who have a relationship with the company or its executives that could compromise their independence). Female directors have been found in previous studies to be associated with CSR. We consider whether female directors are associated with CSR regardless of their director role, or whether females in different director roles may be more strongly associated with CSR.Using 4,194 firm-year observations from 2013 to 2015, we found that boards with more female directors have more CSR strengths and fewer CSR concerns. When examining the different roles assumed by female directors, we found that female independent directors are most strongly associated with CSR. Female executive directors were not associated the CSR and we had mixed results regarding female grey directors. Our results suggest the female director/CSR relationship depends upon both the gender of the director and the board role played by the director.

Suggested Citation

  • Charles P. Cullinan & Lois Mahoney & Pamela B. Roush, 2019. "Directors & Corporate Social Responsibility: Joint Consideration of Director Gender and the Director’s Role," Social and Environmental Accountability Journal, Taylor & Francis Journals, vol. 39(2), pages 100-123, May.
  • Handle: RePEc:taf:seaccj:v:39:y:2019:i:2:p:100-123
    DOI: 10.1080/0969160X.2019.1586556
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    Cited by:

    1. Farzan Yahya & Li Meiling & Chien‐Chiang Lee & Muhammad Waqas & Zhang Shaohua, 2022. "Gender diversity, sustainability reporting, CEO overconfidence, and efficient risk‐taking: Evidence from South Asian agri‐food industry," Canadian Journal of Agricultural Economics/Revue canadienne d'agroeconomie, Canadian Agricultural Economics Society/Societe canadienne d'agroeconomie, vol. 70(3), pages 219-238, September.
    2. Mehdi Khodakarami & Hassan Yazdifar & Alireza Faraji Khaledi & Saeed Bagheri Kheirabadi & Amin Sarlak, 2024. "The Level of Islamic Religiosity of the Local Community and Corporate Environmental Responsibility Disclosure: Evidence from Iran," Journal of Business Ethics, Springer, vol. 190(2), pages 483-512, March.
    3. Nurshahirah Abd Majid & Amar Hisham Jaaffar & Raed Hussam Mansour Alzoubi, 2023. "The Impact of Women’s Role in Corporate Governance on Carbon Disclosure Performance: A Descriptive Study of Top 100 Global Energy Leaders," International Journal of Energy Economics and Policy, Econjournals, vol. 13(6), pages 404-417, November.
    4. Shahbaz, Muhammad & Karaman, Abdullah S. & Kilic, Merve & Uyar, Ali, 2020. "Board attributes, CSR engagement, and corporate performance: What is the nexus in the energy sector?," Energy Policy, Elsevier, vol. 143(C).
    5. Ali Uyar & Cemil Kuzey & Merve Kilic & Abdullah S. Karaman, 2021. "Board structure, financial performance, corporate social responsibility performance, CSR committee, and CEO duality: Disentangling the connection in healthcare," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(6), pages 1730-1748, November.
    6. María‐Florencia Amorelli & Isabel‐María García‐Sánchez, 2021. "Trends in the dynamic evolution of board gender diversity and corporate social responsibility," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(2), pages 537-554, March.
    7. Andrea Lippi, 2021. "The Relationship Between Board Composition and the Ratings Given to Green Bonds: An Empirical Analysis," Journal of Management and Sustainability, Canadian Center of Science and Education, vol. 11(1), pages 126-126, June.
    8. Nurshahirah Abd Majid & Amar Hisham Jaaffar, 2023. "The Effect of Women’s Leadership on Carbon Disclosure by the Top 100 Global Energy Leaders," Sustainability, MDPI, vol. 15(11), pages 1-26, May.
    9. Vicky Ching Gu, 2023. "How independent should a board be? Examine the corporate social responsibility performance in the US healthcare sector," Service Business, Springer;Pan-Pacific Business Association, vol. 17(3), pages 695-721, September.
    10. Clara Gallego-Sosa & Yakira Fernández-Torres & Milagros Gutiérrez-Fernández, 2020. "Does Gender Diversity Affect the Environmental Performance of Banks?," Sustainability, MDPI, vol. 12(23), pages 1-15, December.

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