The Impact of Supervisory Board Composition on CSR Reporting. Evidence from the German Two-Tier System

By D. Dienes, Patrick Velte. 2016

172 citations recorded by the source corpus.

Corporate social responsibility (CSR) reporting is becoming increasingly relevant in light of modern corporate governance. There is growing activity among empirical research in one-tier systems that considers the link between board composition and CSR reporting. This study is the first of its kind on the German two-tier system with special regard for the supervisory board. We analyze gender diversity, expertise, the presence of former managers, frequency of meetings, and the size of the supervisory board. Our multiple regressions indicate that gender diversity has a positive impact on CSR disclosure intensity, which is in line with prior studies on one-tier systems. Our findings have implications for both users and public policy and suggest that current European corporate governance regulations could help to increase the decision usefulness of CSR reporting.

Subfields: Accounting, Gender Studies, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/50a397baa1c4232f161b2b7c70def6aed03ed522

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Patrick Velte
2. Martin Stawinoga
3. Joanna Krasodomska
4. J. Dyduch

In Gender Studies

1. Patrick Velte

In Strategy and Management

1. Patrick Velte
2. Martin Stawinoga
3. Joanna Krasodomska
4. J. Dyduch

Citations in the corpus

• Determinants of Corporate Social Responsibility Disclosure: An Empirical Study of Polish Listed Companies (2017, background): “According to Dienes and Velte [64] the size of the supervisory board has no impact on CSR reporting.”
• Composition and Activity of the Board of Directors: Impact on ESG Performance in the Banking System (2018, background): “In reality, it is necessary to meet frequently in order to co-ordinate actions that are considered useful when facing the negative impacts emerging from events related to sustainability [89].”
• Integrated reporting: The current state of empirical research, limitations and future research implications (2016, background): “…of board diversity (e.g. gender, age and international) andCSR compensation on financial and nonfinancial performance has increased over the last few years and became a viable topic in empirical corporate governance research (see Dienes and Velte 2016; Müller et al. 2015; Stawinoga and Velte 2015).”