Exploring the Relationship Between Board Characteristics and CSR: Empirical Evidence from Korea

Journal of Business Ethics 140 (2):225-242 (2017)

Abstract
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 board characteristics and CSR were non-linear, whereas most of the previous research on Western contexts found that the same relationships were linear. Specifically, curvilinear relationships were found between CSR and board independence, CEO-outside director social ties, and educational diversity. Our findings suggest that there is no universal feature of CSR-supportive board characteristics due to the unique characteristics of various institutional contexts.
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DOI 10.1007/s10551-015-2651-z
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References found in this work BETA

Corporate Governance and CSR Nexus.Maretno A. Harjoto & Hoje Jo - 2011 - Journal of Business Ethics 100 (1):45 - 67.

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