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Corporate Board and Corporate Social Responsibility Assurance: Evidence from China

Journal of business ethics, 2018-06, Vol.150 (1), p.211-225 [Peer Reviewed Journal]

Springer Science+Business Media B.V., part of Springer Nature 2018 ;Springer Science+Business Media Dordrecht 2016 ;Journal of Business Ethics is a copyright of Springer, (2016). All Rights Reserved. ;ISSN: 0167-4544 ;EISSN: 1573-0697 ;DOI: 10.1007/s10551-016-3176-9

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  • Title:
    Corporate Board and Corporate Social Responsibility Assurance: Evidence from China
  • Author: Liao, Lin ; Lin, Teng (Philip) ; Zhang, Yuyu
  • Subjects: Assurance services ; Boards of directors ; Business and Management ; Business Ethics ; Companies ; Education ; Ethics ; Independence ; Management ; Philosophy ; Prediction ; Quality of Life Research ; Social responsibility ; Studies
  • Is Part Of: Journal of business ethics, 2018-06, Vol.150 (1), p.211-225
  • Description: This paper investigates the association between board characteristics and the company's corporate social responsibility (CSR) assurance decision in China. By examining 2054 firm-years of Chinese listed companies with CSR reports from 2008 to 2012, we find that firms with a large board size, more female directors, and separation of CEO and chairman positions are more likely to engage in CSR assurance. Gender diversity also influences the CSR assurance provider choice. However, board independence and overseas background of the CEO do not affect the CSR assurance decision. Inconsistent with our prediction, firms with foreign directors are less likely to engage in voluntary CSR assurance. In summary, this research provides in-depth insights into the determinants of Chinese firms' voluntary CSR assurance.
  • Publisher: Dordrecht: Springer
  • Language: English
  • Identifier: ISSN: 0167-4544
    EISSN: 1573-0697
    DOI: 10.1007/s10551-016-3176-9
  • Source: ProQuest One Psychology
    ProQuest Central
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