Who should be on a board corporate social responsibility committee

By Edina Eberhardt-Toth. 2014

179 citations recorded by the source corpus.

Subfields: Accounting, Marketing, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/c370644b653d28e5fb382beb14b7f9477217c638

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Citations in the corpus

The influence of culture and corporate governance on corporate social responsibility disclosure: A cross country analysis (2018, background): “The presence of a committee shows a company’s concern for their social and environmental actions and reputation (Neu et al. , 1998; Rankin et al., 2011; Eberhardt-Toth, 2017; Fuente et al., 2017).”
Do chief sustainability officers and CSR committees influence CSR-related outcomes? A structured literature review based on empirical-quantitative research findings (2020, unknown): “In a cross-country design, Eberhardt-Toth (2017) found a positive impact from CSR committee independence, age and female chairs; a negative impact from CEO membership and size; and an insignificant impact from board chair membership on CSR performance.”
Corporate board characteristics and environmental disclosure quantity: Evidence from South Africa (integrated reporting) and Nigeria (traditional reporting) (2018, unknown): “Eberhardt-Toth (2017) also supported having more independent executive administrators on the board.”
Alignment Versus Monitoring: An Examination of the Effect of the CSR Committee and CSR-Linked Executive Compensation on CSR Performance (2021, background): “Stakeholder theory assumes that the board should balance the interests of all stakeholders (Freeman, 2010; Rajan & Zingales, 1998) who increasingly expect boards to exercise greater oversight over the organization’s social and environmental impacts (Burke et al., 2019; Eberhardt-Toth, 2017).”
Sustainability Reporting and Firms’ Economic Performance: Evidence from Asia and Africa (2020, background): “…sustainability reporting, as well as the quantity and quality of disclosed information, is positively influenced by the presence of independent directors and of a dual leadership structure (Chau and Gray 2010; Zhang 2012; Jizi et al. 2014; Shamil et al. 2014; Liao et al. 2015; Eberhardt-Toth 2017).”
Composition and Activity of the Board of Directors: Impact on ESG Performance in the Banking System (2018, background): “Recent empirical evidence for non-ﬁnancial ﬁrms shows that a CSR committee is more effective in improving a ﬁrm’s corporate social responsibility when it is characterized by a larger proportion of independent directors, by a female chair and a smaller size [114].”