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Composition du conseil d’administration et divulgation d’informations RSE 

Abstract : This paper investigates tht effect of board composition on the CSR information quality disclosure. Our sample includes 82 French listed companies on the SBF 120 Index over the period 2008 to 2015. After controlling for endogeneity bias, our results show a strong impact of board gender diversity and the employees boards representation on the disclosure of social information. A positive and significant impact of board members nationalities and CSR disclosures scores. Neverless, our research exibits no relationship between the directors qualifications and the schools providing them on the one hand, and the quality of this information on the other.
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Submitted on : Friday, March 27, 2020 - 12:49:07 PM
Last modification on : Thursday, August 4, 2022 - 4:54:31 PM




Ali Dardour, Nadia Ben Farhat Toumi, Rim Boussaadaa. Composition du conseil d’administration et divulgation d’informations RSE . Finance Contrôle Stratégie, 2018, Gouvernance d'entreprise : Nouveaux Résultats, NS-4, ⟨10.4000/fcs.2674⟩. ⟨hal-02521327⟩



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