The composition of the Board of Directors and Corporate Social Responsibility assurance
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2018-09-27
Language
en
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Abstract
This study examines the effect of the composition of the board of directors on third party assurance of corporate social responsibility (CSR) reports. It is reasoned that independence of board members, gender diversity and board meetings enhance the chance that firms assure their CSR reports. The assurance enhances the credibility and reliability of the CSR reports. A panel data set of 685 publicly listed firms in Europe is used. The results suggest that gender diversity and board meetings as singular board characteristics increase the chance that a firm obtains third party assurance. Moreover, interactions between the board characteristics are examined. It seems that interactions between gender diversity, board meetings and board independence strengthen the chance that a board of directors obtains third party assurance for CSR reports.
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Faculteit der Managementwetenschappen