Board diversity and CSR disclosure: Cross-country evidence
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2023-08-04
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en
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This paper aims to research the relationship and impact board diversity has on CSR disclosure for organizations in 4 different countries. With the growing importance of the stakeholder view as opposed to the shareholder view, the significance of CSR disclosure cannot be underestimated. Contra dictionary to previous studies and formed expectations from these previous studies the analysis in this paper did not show a significant positive relationship between board diversity and CSR disclosure. Suggesting a much more complex and multifaceted relation between CSR disclosure and other variables in the organizational environment. This paper shows the importance of multiple determinants like financial performance and resource capabilities backed by theories like the resource-based view which can give an opposing insight to the other theories supporting the importance of board diversity. While this paper does not question the importance of board diversity in itself since it has shown in many previous studies to have a positive impact on many other facets in the organization, it does question the inherent relationship between board diversity and CSR disclosure. It generated future research to study the importance of relationality between board diversity and other potential influences
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Faculteit der Managementwetenschappen