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  1. Leadership Styles and Corporate Social Responsibility Management: Analysis From a Gender Perspective.Maria del Mar Alonso-Almeida, Jordi Perramon & Llorenc Bagur-Femenias - 2017 - Business Ethics: A European Review 26 (2):147-161.
    Companies' perceptions of corporate social responsibility have been only partially analyzed from an individual perspective that focuses on personal characteristics and professional backgrounds. However, a gap exists in the research on manager leadership styles and CSR perceptions from a gender perspective. Therefore, this article analyzes differences in attitudes toward various dimensions of CSR by focusing on the leadership styles—transformational, dominance, and dual perspectives—of male and female managers in Spain. A total of 391 respondents in top management positions in Spain were (...)
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  • The Role of Female Directors in Promoting CSR Practices: An International Comparison Between Family and Non‐Family Businesses.Lázaro Rodríguez-Ariza, Beatriz Cuadrado-Ballesteros, Jennifer Martínez-Ferrero & Isabel-María García-Sánchez - 2017 - Business Ethics: A European Review 26 (2):162-174.
    This article analyzes a panel of 550 international firms, for the period 2004 to 2010, to compare the role of female directors in family and non-family firms in promoting responsible practices. Many studies have associated the presence of women on the board with a higher degree of socially responsible commitment. However, we found that this is much less so in family firms than in non-family firms. In family firms, corporate social responsibility commitment does not vary significantly with the presence of (...)
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  • Does Having Women Managers Lead to Increased Gender Equality Practices in Corporate Social Responsibility?Izaskun Larrieta-Rubín de Celis, Eva Velasco-Balmaseda, Sara Fernández de Bobadilla, María del Mar Alonso-Almeida & Gurutze Intxaurburu-Clemente - 2015 - Business Ethics: A European Review 24 (1):91-110.
    There is increasing interest in determining what impact having women in management positions may have on corporate social responsibility initiatives. Various authors suggest that gender equality practices should be factored into the broader framework of CSR. This paper examines how the presence of women on corporate boards, in top and middle management and as heads of CSR departments, influences gender equality practices in the field of CSR. Using information collected from companies that have signed up to Women's Empowerment Principles in (...)
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  • CEO Compensation and Sustainability Reporting Assurance: Evidence From the UK.Habiba Al-Shaer & Mahbub Zaman - 2019 - Journal of Business Ethics 158 (1):233-252.
    Companies are expected to monitor sustainable behaviour to help improve performance, enhance reputation and increase chances of survival. This paper examines the relationship between sustainability committees and independent external assurance on the inclusion of sustainability-related targets in CEO compensation contracts. Using a sample of UK FTSE350 companies for 2011–2015 and controlling for governance and firm characteristics, we find both board-level sustainability committees and sustainability reporting assurance have a positive and significant association with the inclusion of sustainability terms in compensation contracts. (...)
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  • Board Gender Diversity and Corporate Response to Sustainability Initiatives: Evidence From the Carbon Disclosure Project.Walid Ben-Amar, Millicent Chang & Philip McIlkenny - 2017 - Journal of Business Ethics 142 (2):369-383.
    This paper investigates the effect of female representation on the board of directors on corporate response to stakeholders’ demands for increased public reporting about climate change-related risks. We rely on the Carbon Disclosure Project as a sustainability initiative supported by institutional investors. Greenhouse gas emissions measurement and its disclosure to investors can be thought of as a first step toward addressing climate change issues and reducing the firm’s carbon footprint. Based on a sample of publicly listed Canadian firms over the (...)
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  • Comprehensive Board Diversity and Quality of Corporate Social Responsibility Disclosure: Evidence From an Emerging Market.Nooraisah Katmon, Zam Zuriyati Mohamad, Norlia Mat Norwani & Omar Al Farooque - 2019 - Journal of Business Ethics 157 (2):447-481.
    This study empirically examines the relationship between wide-ranging board diversity and the quality of corporate social responsibility disclosure variables in Malaysia. We extend prior literature covering broader dimensions of board diversity and their impact on CSR after controlling for board and audit committee characteristics. Using 200 listed firms in Bursa Malaysia during 2009–2013 and applying both OLS and 2SLS instrumental variables approaches, we document significant positive effect of board education level and board tenure diversity on the quality of CSR disclosure. (...)
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  • Corporate Environmental Responsibility in Polluting Industries: Does Religion Matter?Xingqiang Du, Wei Jian, Quan Zeng & Yingjie Du - 2014 - Journal of Business Ethics 124 (3):1-23.
    Using a sample of Chinese listed firms in polluting industries for the period of 2008–2010, we empirically investigate whether and how Buddhism, China’s most influential religion, affects corporate environmental responsibility (CER). In this study, we measure Buddhist variables as the number of Buddhist monasteries within a certain radius around Chinese listed firms’ registered addresses. In addition, we hand-collect corporate environmental disclosure scores based on the Global Reporting Initiative (GRI) sustainability reporting guidelines. Using hand-collected Buddhism data and corporate environmental disclosure scores, (...)
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  • Do Variations in the Strength of Corporate Governance Still Matter? A Comparison of the Pre- and Post-Regulation Environment.Nancy Harp, Mark Myring & Rebecca Toppe Shortridge - 2014 - Journal of Business Ethics 122 (3):1-13.
    Corporate scandals brought the issue of corporate governance to the forefront of the agendas of lawmakers and regulators in the early 2000s. As a result, Congress, the New York Stock Exchange, and the NASDAQ enacted standards to improve the quality of corporate governance, thereby enhancing the quantity and quality of disclosures by listed companies. We investigate the relationship between corporate governance strength and the quality of disclosures in pre- and post-regulation time periods. If cross-sectional differences in corporate governance policies affect (...)
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  • Environmental, Social and Governance Scores and Financial Performance of Multilatinas: Moderating Effects of Geographic International Diversification and Financial Slack.Eduardo Duque-Grisales & Javier Aguilera-Caracuel - forthcoming - Journal of Business Ethics:1-20.
    This paper examines whether a firm’s financial performance is associated with superior environmental, social and governance scores in emerging markets of multinationals in Latin America. The study addresses the current research gap on this issue; it develops hypotheses and tests them by applying linear regressions with a data panel drawn from the Thomson Reuters Eikon™ database to analyse data on 104 multinationals from Brazil, Chile, Colombia, Mexico and Peru between 2011 and 2015. The results suggest that the relationship between the (...)
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  • Empowering Women: The Role of Emancipative Forces in Board Gender Diversity.Steven A. Brieger, Claude Francoeur, Christian Welzel & Walid Ben-Amar - 2019 - Journal of Business Ethics 155 (2):495-511.
    This study investigates the effect of country-level emancipative forces on corporate gender diversity around the world. Based on Welzel’s theory of emancipation, we develop an emancipatory framework of board gender diversity that explains how action resources, emancipative values and civic entitlements enable, motivate and encourage women to take leadership roles on corporate boards. Using a sample of 6390 firms operating in 30 countries around the world, our results show positive single and combined effects of the framework components on board gender (...)
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  • To What Extent Do Gender Diverse Boards Enhance Corporate Social Performance?Claude Francoeur, Réal Labelle, Souha Balti & Saloua E. L. Bouzaidi - 2019 - Journal of Business Ethics 155 (2):343-357.
    The inconclusiveness of previous research on the association between gender diverse boards and corporate social performance has led us to revisit the question in light of stakeholder management and institutional theories. Given that corporate social responsibility is a multidimensional concept, we test the influence of GDB on various groups of stakeholders. By considering the interaction between stakeholders’ power and directors’ personal motivations toward the prioritization of stakeholders’ claims, we find that GDB are positively related to CSR dimensions that are related (...)
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  • From Board Composition to Corporate Environmental Performance Through Sustainability-Themed Alliances.Corinne Post, Noushi Rahman & Cathleen McQuillen - 2015 - Journal of Business Ethics 130 (2):423-435.
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  • Is Corporate Social Responsibility Performance Associated with Tax Avoidance?Roman Lanis & Grant Richardson - 2015 - Journal of Business Ethics 127 (2):439-457.
    This study examines whether corporate social responsibility performance is associated with corporate tax avoidance. Employing a matched sample of 434 firm-year observations from the Kinder, Lydenberg, and Domini database over the period 2003–2009, our logit regression results show that the higher the level of CSR performance of a firm, the lower the likelihood of tax avoidance. Our results indicate that more socially responsible firms are likely to display less tax avoidance. Finally, the results from our additional analysis show that the (...)
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  • The Association Between Gender-Diverse Compensation Committees and CEO Compensation.Martin Bugeja, Zoltan Matolcsy & Helen Spiropoulos - 2016 - Journal of Business Ethics 139 (2):375-390.
    We examine the association between gender-diverse compensation committees and CEO pay and find that CEO compensation levels are negatively associated with gender-diversity of the compensation committee, but not gender-diversity of the board. Furthermore, we find that excess CEO compensation is negatively related to subsequent return on assets for firms with an all-male compensation committee but not for firms with a gender-diverse compensation committee. These results suggest that CEOs do receive some level of excess compensation which can be mitigated by having (...)
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  • The Influence of Board Diversity, Board Diversity Policies and Practices, and Board Inclusion Behaviors on Nonprofit Governance Practices.Kathleen Buse, Ruth Sessler Bernstein & Diana Bilimoria - 2016 - Journal of Business Ethics 133 (1):179-191.
    This study examines how and when nonprofit board performance is impacted by board diversity. Specifically, we investigate board diversity policies and practices as well as board inclusion behaviors as mediating mechanisms for the influence of age, gender, and racial/ethnic diversity of the board on effective board governance practices. The empirical analysis, using a sample of 1,456 nonprofit board chief executive officers, finds that board governance practices are directly influenced by the gender and racial diversity of the board and that board (...)
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  • Exploring the Relationship Between Board Characteristics and CSR: Empirical Evidence From Korea.Young Kyun Chang, Won-Yong Oh, Jee Hyun Park & Myoung Gyun Jang - 2017 - Journal of Business Ethics 140 (2):225-242.
    Previous studies in Western contexts have examined the relationships between various board characteristics and CSR, yet the relationships need to be re-examined in non-Western contexts given differential theoretical premises across contexts. We specifically propose that the effects of board characteristics on CSR in Korea should be patterned distinctively from Western-based existing literature, focusing on three important board characteristics, such as a board’s independence, social ties, and diversity. Using a panel dataset from large Korean firms, we found that various relationships between (...)
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  • Corporate Social Responsibility in China: A Corporate Governance Approach.ChungMing Lau, Yuan Lu & Qiang Liang - 2016 - Journal of Business Ethics 136 (1):73-87.
    This study examines the effects of corporate governance mechanisms on CSR performance in an emerging economy, China. Because of the need of gaining legitimacy in the new institutional context, Chinese firms have to adopt global CSR practices in order to remain competitive. Using the corporate governance framework, this study examines how board composition, ownership, and TMT composition influence corporate social performance. The propositions are tested using data gathered from 471 firms in China. By and large, empirical findings supported the hypothesized (...)
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  • The Corporate Social Responsibility Information Environment: Examining the Value of Financial Analysts’ Recommendations.Changhee Lee, Dan Palmon & Ari Yezegel - 2018 - Journal of Business Ethics 150 (1):279-301.
    This study examines the relationship between corporate social responsibility -related information and the value of financial analysts’ stock recommendations. The information environment in which analysts operate in is affected by CSR-related reports that companies voluntarily issue as well as information that becomes available through third-party analysis and rating institutions. We find an inverse relationship between the value of both upgrade and downgrade revisions and the supply of CSR-related information compiled by third-party institutions, suggesting that CSR-related data are associated with a (...)
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  • Voluntary Engagement in Environmental Projects: Evidence From Environmental Violators.Gladys Lee & Xinning Xiao - forthcoming - Journal of Business Ethics:1-24.
    An important question in the business ethics literature concerns organizational response in the aftermath of an unethical business practice. This study examines factors affecting firms’ decision to take reparative action in the aftermath of an environmental violation. Specifically, we investigate environmental violators’ decision to undertake a Supplemental Environmental Project, which is an initiative that promotes restorative justice. To settle an environmental violation, the United States’ environmental regulator allows offenders the option of either paying the full penalty or a reduced sum (...)
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