6533b835fe1ef96bd129ebe7

RESEARCH PRODUCT

How do remuneration committees affect corporate social responsibility disclosure? empirical evidence from an international perspective

José-ramón Segarra-molinerInmaculada Bel-oms

subject

corporate social responsibilityEnvironmental effects of industries and plantsRenewable Energy Sustainability and the EnvironmentGeography Planning and DevelopmentTJ807-830UNESCO::CIENCIAS ECONÓMICASBuilding and ConstructionManagement Monitoring Policy and LawTD194-195:CIENCIAS ECONÓMICAS [UNESCO]Renewable energy sourcesEnvironmental sciencesEmpreses Financesremuneration committees; corporate social responsibility; agency theoryGE1-350agency theoryremuneration committeesMedi ambient Anàlisi d'impacte

description

The main goal of this study is to analyze whether the existence of remuneration committees tend to disclose more corporate social responsibility (CSR) information. In addition, we test the moderating role played by the proportion of independent directors on boards of directors with the relationship between the constitution of remuneration committees and CSR disclosure. Previous research does not appear to have addressed these questions. The research questions proposed are tested using an international sample of 28,610 listed companies, and we took into consideration information on industrial companies from the Middle East, developed Asian and Pacific countries, both emerging and developed European countries, Africa, Latin America and North America. These findings provide evidence that the existence of remuneration committees is more likely to disclose CSR information, and the existence of independent board members positively moderates the association between the existence of remuneration committees and CSR disclosure. We expand on earlier empirical literature concerning corporate governance and CSR issues.

yearjournalcountryeditionlanguage
2022-01-12
10.3390/su14020860https://doi.org/10.3390/su14020860