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Efecto de la composición del consejo de administración en las prácticas de responsabilidad social corporativa

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  • Cuadrado Ballesteros, Beatriz
  • García Rubio, Raquel
  • Martínez Ferrero, Jennifer

Abstract

Este trabajo de investigación tiene por objeto determinar, a nivel internacional, la relación existente entre la composición del consejo de administración y el nivel de prácticas relacionadas con la responsabilidad social corporativa (RSC). Para ello se hace uso de una muestra de 1.043 empresas internacionales para el periodo 2003-2009. La evidencia empírica obtenida muestra una relación en forma de U invertida entre el tamaño del consejo y las prácticas de RSC, así como un equilibrio entre la independencia (consejeros independientes) e información/conocimiento (directivos ejecutivos) del consejo. Además, se ha encontrado que las empresas con mayor diversidad entre sus consejeros en términos de nacionalidad y género, así como con una mayor actividad del consejo, tienden a presentar un nivel de desempeño social, económico y medioambiental más alto. Finalmente, los resultados han mostrado que las empresas de los países anglosajones promueven prácticas de RSC en menor medida que sus homónimas continentales (ubicadas en entornos germánicos y latinos), principalmente como causa de su mayor orientación al inversor.

Suggested Citation

  • Cuadrado Ballesteros, Beatriz & García Rubio, Raquel & Martínez Ferrero, Jennifer, 2015. "Efecto de la composición del consejo de administración en las prácticas de responsabilidad social corporativa," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 18(1), pages 20-31.
    • Handle: RePEc:eee:spacre:v:18:y:2015:i:1:p:20-31
    DOI: 10.1016/j.rcsar.2014.02.003
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    2. Eugenio Zubeltzu‐Jaka & Igor Álvarez‐Etxeberria & Eduardo Ortas, 2020. "The effect of the size of the board of directors on corporate social performance: A meta‐analytic approach," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(3), pages 1361-1374, May.
    3. Pochara Arayakarnkul & Pattanaporn Chatjuthamard & Sirimon Treepongkaruna, 2022. "Board gender diversity, corporate social commitment and sustainability," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(5), pages 1706-1721, September.
    4. María Consuelo Pucheta‐Martínez & Blanca López‐Zamora, 2018. "Engagement of directors representing institutional investors on environmental disclosure," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(6), pages 1108-1120, November.

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    More about this item

    Keywords

    Responsabilidad social corporativa; Consejo de administración; Estudio empírico; Corporate social responsibility; Board of directors; Empirical study;
    All these keywords.

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics

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