The impact of supervisory board composition on CSR reporting: Evidence from the German two-tier system

Dominik Dienes; Patrick Velte

doi:10.3390/su8010063

The impact of supervisory board composition on CSR reporting: Evidence from the German two-tier system

Dominik Dienes
, Patrick Velte

Professorship of Business Administration, esp. Accounting, Auditing & Corporate Governance

University of Hamburg

Research output: Journal contributions › Journal articles › Research › peer-review

141 Citations (Scopus)

Abstract

Corporate social responsibility (CSR) reporting is becoming increasingly relevant in light of modern corporate governance. There is growing activity among empirical research in one-tier systems that considers the link between board composition and CSR reporting. This study is the first of its kind on the German two-tier system with special regard for the supervisory board. We analyze gender diversity, expertise, the presence of former managers, frequency of meetings, and the size of the supervisory board. Our multiple regressions indicate that gender diversity has a positive impact on CSR disclosure intensity, which is in line with prior studies on one-tier systems. Our findings have implications for both users and public policy and suggest that current European corporate governance regulations could help to increase the decision usefulness of CSR reporting.

Original language	English
Article number	63
Journal	Sustainability
Volume	8
Issue number	1
Pages (from-to)	1-20
Number of pages	20
ISSN	2071-1050
DOIs	https://doi.org/10.3390/su8010063
Publication status	Published - 11.01.2016

Bibliographical note

This article belongs to the Section Economic, Business and Management Aspects of Sustainability

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

SDG 5 Gender Equality
SDG 7 Affordable and Clean Energy
SDG 12 Responsible Consumption and Production

Research areas and keywords

Management studies
supervisory board composition
Corporate Governance
Sustainability Science
Gender diversity
CSR Reporting

ASJC Scopus Subject Areas

Computer Science (miscellaneous)
Hardware and Architecture
Energy Engineering and Power Technology
Computer Networks and Communications
Environmental Science (miscellaneous)
Geography, Planning and Development
Renewable Energy, Sustainability and the Environment
Management, Monitoring, Policy and Law

Access to Document

10.3390/su8010063Licence: CC BY

DownloadFinal published version, 250 KBLicence: CC BY

Corporate governance and CSR/IR reporting
Velte, P. (Project manager, academic)
01.10.14 → …
Project: Research

Cite this

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abstract = "Corporate social responsibility (CSR) reporting is becoming increasingly relevant in light of modern corporate governance. There is growing activity among empirical research in one-tier systems that considers the link between board composition and CSR reporting. This study is the first of its kind on the German two-tier system with special regard for the supervisory board. We analyze gender diversity, expertise, the presence of former managers, frequency of meetings, and the size of the supervisory board. Our multiple regressions indicate that gender diversity has a positive impact on CSR disclosure intensity, which is in line with prior studies on one-tier systems. Our findings have implications for both users and public policy and suggest that current European corporate governance regulations could help to increase the decision usefulness of CSR reporting. ",

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N2 - Corporate social responsibility (CSR) reporting is becoming increasingly relevant in light of modern corporate governance. There is growing activity among empirical research in one-tier systems that considers the link between board composition and CSR reporting. This study is the first of its kind on the German two-tier system with special regard for the supervisory board. We analyze gender diversity, expertise, the presence of former managers, frequency of meetings, and the size of the supervisory board. Our multiple regressions indicate that gender diversity has a positive impact on CSR disclosure intensity, which is in line with prior studies on one-tier systems. Our findings have implications for both users and public policy and suggest that current European corporate governance regulations could help to increase the decision usefulness of CSR reporting.

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KW - Management studies

KW - supervisory board composition

KW - Corporate Governance

KW - Sustainability Science

KW - Gender diversity

KW - CSR Reporting

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The impact of supervisory board composition on CSR reporting: Evidence from the German two-tier system

Abstract

Bibliographical note

UN SDGs

Research areas and keywords

ASJC Scopus Subject Areas

Access to Document

Fingerprint

Projects

Corporate governance and CSR/IR reporting

Cite this