Board competences and CSR reportingthe moderating role of CEO power

  1. Gallego-Álvarez, Isabel
  2. Pucheta-Martínez, María-Consuelo
Revista:
Revista de contabilidad = Spanish accounting review: [RC-SAR]

ISSN: 1138-4891

Año de publicación: 2022

Volumen: 25

Número: 2

Páginas: 282-301

Tipo: Artículo

DOI: 10.6018/RCSAR.431221 DIALNET GOOGLE SCHOLAR lock_openAcceso abierto editor

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

Resumen

Los estudios que abordan el impacto de las capacidades del consejo de administración en la información sobre RSE son escasos. El objetivo de esta investigación es proporcionar más pruebas del impacto que tienen ciertas capacidades del consejo de administración en la divulgación de la RSC, como son las habilidades específicas del consejo, la permanencia en el cargo y la diversidad cultural del consejo. Además, se examina el impacto moderador del poder del CEO en la asociación entre estas tres competencias del consejo y la información sobre RSC. El artículo se basa en la teoría de la dependencia de los recursos y en la teoría de la agencia, que son muy pertinentes para analizar cómo las competencias del consejo de administración influyen en la divulgación de la RSE. Los resultados muestran que las competencias específicas del consejo, la permanencia en el cargo y la diversidad cultural del consejo tienen un efecto positivo en la divulgación de información sobre RSE. Además, nuestros datos también muestran que los consejeros delegados con mayor poder pueden moderar negativamente el efecto positivo de las tres competencias del consejo consideradas sobre la información de RSC.

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