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Does Board Composition Influence CSR Disclosure? Evidence from Dynamic Panel Analysis
[La composición de la junta influye en la divulgación de la RSC? Evidencia del análisis de panel dinámico]

Author

Listed:
  • Rey Dang

    (ISTEC - Institut supérieur des Sciences, Techniques et Economie Commerciales - ISTEC)

  • L’hocine Houanti

    (Métis Lab EM Normandie - EM Normandie - École de Management de Normandie = EM Normandie Business School)

  • Nhu-Tuyen Lê

    (EESC-GEM Grenoble Ecole de Management)

  • Jean-Michel Sahut

    (IDRAC Business school Lyon - Institut pour le Développement et la Recherche d'Action Commerciale - Université de Lyon)

Abstract

Given the importance of corporate social responsibility (CSR) and corporate governance, this study examines the association between board composition and CSR disclosure on a sample of S&P 500 firms over the period from 2004 to 2015. Unlike existing studies, we control for potential sources of endogeneity using a system-generalized method of moments (system GMM) estimator. In doing so, we find no evidence that board size, board independence or CEO duality has any significant influence on CSR disclosure. Rather, our results suggest that, when the problem of endogeneity is correctly taken into account, the link between board composition and CSR disclosure is neutral.

Suggested Citation

  • Rey Dang & L’hocine Houanti & Nhu-Tuyen Lê & Jean-Michel Sahut, 2021. "Does Board Composition Influence CSR Disclosure? Evidence from Dynamic Panel Analysis [La composición de la junta influye en la divulgación de la RSC? Evidencia del análisis de panel dinámico]," Grenoble Ecole de Management (Post-Print) hal-05001097, HAL.
    • Handle: RePEc:hal:gemptp:hal-05001097
    DOI: 10.7202/1077784ar
    as

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