企业社会责任
性别多样性
会计
多样性(政治)
适度
面板数据
业务
样品(材料)
变量(数学)
经验证据
积极关系
实证研究
度量(数据仓库)
公司治理
公共关系
经济
财务
政治学
心理学
计量经济学
社会心理学
统计
哲学
法学
数学
数据库
数学分析
化学
计算机科学
认识论
色谱法
作者
Inès Kahloul,Hicham Sbaï,Jocelyn Grira
标识
DOI:10.1016/j.qref.2022.03.001
摘要
This paper explores the relationship between Corporate Social Responsibility (CSR) reporting and financial performance and the moderating effect of board gender diversity on that relationship. Using a panel data set consisting of a sample of French companies listed on the SBF 120 during the period 2008–2015, we find a neutral effect from CSR reporting using Tobin’s Q variable to measure performance, whereas a negative effect is observed with the ROA variable as a performance measure – findings that support the trade-off hypothesis. We also find that CSR reporting enhances corporate financial performance through the positive moderating role of gender diversity on the board. Thus, this research provides theoretical and empirical insights into the issue of gender diversity in relation to CSR. Regulators and stakeholders should be aware of the potential effect of engagement in CSR reporting and of the benefits of having a gender-diverse board.
科研通智能强力驱动
Strongly Powered by AbleSci AI