Board competences and CSR reporting: the moderating role of CEO power
Studies addressing the impact of board capabilities on CSR reporting are scarce. The aim of this research is to provide further evidence of the impact that certain board capabilities, such as board specific skills, board tenure and board cultural diversity have on CSR disclosure. Additionally, the...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Universidad de Murcia
2022-07-01
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| Series: | Revista de Contabilidad: Spanish Accounting Review |
| Subjects: | |
| Online Access: | https://revistas.um.es/rcsar/article/view/431221 |
| _version_ | 1818217734691880960 |
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| author | Isabel Gallego-Álvarez María-Consuelo Pucheta-Martínez |
| author_facet | Isabel Gallego-Álvarez María-Consuelo Pucheta-Martínez |
| author_sort | Isabel Gallego-Álvarez |
| collection | DOAJ |
| description |
Studies addressing the impact of board capabilities on CSR reporting are scarce. The aim of this research is to provide further evidence of the impact that certain board capabilities, such as board specific skills, board tenure and board cultural diversity have on CSR disclosure. Additionally, the moderating impact of CEO power on the association between these three board competences and CSR reporting is examined. The paper draws on resource dependence theory and agency theory, which are highly relevant in analysing how board competence influences CSR disclosure. The findings show that board specific skills, board tenure and board cultural diversity have a positive effect on the disclosure of CSR information. Moreover, our evidence also shows that CEOs with greater power can negatively moderate the positive effect of the three board competences considered on CSR reporting.
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| first_indexed | 2024-12-12T07:12:35Z |
| format | Article |
| id | doaj.art-8af19622c9714f3d819581469472a6ba |
| institution | Directory Open Access Journal |
| issn | 1138-4891 1988-4672 |
| language | English |
| last_indexed | 2024-12-12T07:12:35Z |
| publishDate | 2022-07-01 |
| publisher | Universidad de Murcia |
| record_format | Article |
| series | Revista de Contabilidad: Spanish Accounting Review |
| spelling | doaj.art-8af19622c9714f3d819581469472a6ba2022-12-22T00:33:36ZengUniversidad de MurciaRevista de Contabilidad: Spanish Accounting Review1138-48911988-46722022-07-0125210.6018/rcsar.431221Board competences and CSR reporting: the moderating role of CEO powerIsabel Gallego-ÁlvarezMaría-Consuelo Pucheta-Martínez Studies addressing the impact of board capabilities on CSR reporting are scarce. The aim of this research is to provide further evidence of the impact that certain board capabilities, such as board specific skills, board tenure and board cultural diversity have on CSR disclosure. Additionally, the moderating impact of CEO power on the association between these three board competences and CSR reporting is examined. The paper draws on resource dependence theory and agency theory, which are highly relevant in analysing how board competence influences CSR disclosure. The findings show that board specific skills, board tenure and board cultural diversity have a positive effect on the disclosure of CSR information. Moreover, our evidence also shows that CEOs with greater power can negatively moderate the positive effect of the three board competences considered on CSR reporting. https://revistas.um.es/rcsar/article/view/431221Board specific skillsBoard tenureBoard culture diversityCSR disclosureCEO power |
| spellingShingle | Isabel Gallego-Álvarez María-Consuelo Pucheta-Martínez Board competences and CSR reporting: the moderating role of CEO power Revista de Contabilidad: Spanish Accounting Review Board specific skills Board tenure Board culture diversity CSR disclosure CEO power |
| title | Board competences and CSR reporting: the moderating role of CEO power |
| title_full | Board competences and CSR reporting: the moderating role of CEO power |
| title_fullStr | Board competences and CSR reporting: the moderating role of CEO power |
| title_full_unstemmed | Board competences and CSR reporting: the moderating role of CEO power |
| title_short | Board competences and CSR reporting: the moderating role of CEO power |
| title_sort | board competences and csr reporting the moderating role of ceo power |
| topic | Board specific skills Board tenure Board culture diversity CSR disclosure CEO power |
| url | https://revistas.um.es/rcsar/article/view/431221 |
| work_keys_str_mv | AT isabelgallegoalvarez boardcompetencesandcsrreportingthemoderatingroleofceopower AT mariaconsuelopuchetamartinez boardcompetencesandcsrreportingthemoderatingroleofceopower |