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Influence of board characteristics on CSR: a study of Indian firms

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  • Neeti Khetarpal Sanan

Abstract

This study examined the relationship between corporate social responsibility (CSR) and board characteristics among large Indian firms. The examined board characteristics included the proportion of independent directors and female directors on the board. The final study sample included 171 firms that operate across multiple representative industries, and period of the study was from 2014 to 2016. Panel data analysis used the proportion of independent directors and female directors on the board as independent variables and CSR spending as the dependent variable. Board size, firm age, firm size, industry type, and profitability were the control factors. Available empirical evidence using the ordinary least squares and random effects estimation models showed that while female directors influenced a firm's CSR, independent directors did not have an impact. The results remained robust using alternate measures of a firm's CSR and different estimation methods.

Suggested Citation

  • Neeti Khetarpal Sanan, 2018. "Influence of board characteristics on CSR: a study of Indian firms," International Journal of Corporate Governance, Inderscience Enterprises Ltd, vol. 9(3), pages 300-315.
    • Handle: RePEc:ids:ijcgov:v:9:y:2018:i:3:p:300-315
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    Citations

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    Cited by:

    1. Naseem Ahamed & Nitya Nand Tripathi, 2023. "Does mandatory corporate social responsibility expenditure by businesses help their stakeholders?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(5), pages 2292-2303, September.
    2. Bhaskar, Ratikant & Bansal, Shashank & Abbassi, Wajih & Pandey, Dharen Kumar, 2023. "CEO compensation and CSR: Economic implications and policy recommendations," Economic Analysis and Policy, Elsevier, vol. 79(C), pages 232-256.
    3. Sudershan Kuntluru, 2019. "Corporate Social Responsibility and Firm Performance: Indian Evidence," Working papers 317, Indian Institute of Management Kozhikode.
    4. Sudershan Kuntluru, 2019. "Corporate Social Responsibility and Firm Performance: Indian Evidence," Working papers 332, Indian Institute of Management Kozhikode.

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