Efecto de la composición del consejo de administración en las prácticas de responsabilidad social corporativa

  1. Cuadrado Ballesteros, Beatriz
  2. García Rubio, Raquel
  3. Martínez Ferrero, Jennifer
Revista:
Revista de contabilidad = Spanish accounting review: [RC-SAR]

ISSN: 1138-4891

Año de publicación: 2015

Volumen: 18

Número: 1

Páginas: 20-31

Tipo: Artículo

DOI: 10.1016/J.RCSAR.2014.02.003 DIALNET GOOGLE SCHOLAR lock_openDIGITUM editor

Otras publicaciones en: Revista de contabilidad = Spanish accounting review: [RC-SAR]

Resumen

Este trabajo de investigación tiene por objeto determinar, a nivel internacional, la relación existente entre la composición del consejo de administración y el nivel de prácticas relacionadas con la responsabilidad social corporativa (RSC). Para ello se hace uso de una muestra de 1.043 empresas internacionales para el periodo 2003-2009. La evidencia empírica obtenida muestra una relación en forma de U invertida entre el tama�no del consejo y las prácticas de RSC, así como un equilibrio entre la independencia (consejeros independientes) e información/conocimiento (directivos ejecutivos) del consejo. Además, se ha encontrado que las empresas con mayor diversidad entre sus consejeros en términos de nacionalidad y género, así como con una mayor actividad del consejo, tienden a presentar un nivel de desempe�no social, económico y medioambiental más alto. Finalmente, los resultados han mostrado que las empresas de los países anglosajones promueven prácticas de RSC en menor medida que sus homónimas continentales (ubicadas en entornos germánicos y latinos), principalmente como causa de su mayor orientación al inversor

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