迈向可持续的未来：公司治理和可持续政策与公司社会责任的相互作用

Q3 Business, Management and Accounting

Indian Journal of Corporate Governance Pub Date : 2023-12-01 DOI:10.1177/09746862231205652

Ankita Nandi, Nidhi Agarwala, T. N. Sahu

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引用次数: 0

摘要

本研究探讨了公司董事会和审计委员会的特征，以及他们对环境和社会政策的实施，如何影响他们的企业社会责任(CSR)绩效。本分析的样本包括印度Nifty 500上市非金融公司。本研究从彭博数据库和样本公司的年度报告中提取辅助数据，并利用面板数据分析来确定这些因素对企业社会责任绩效的影响。结果表明，董事会规模和环境和社会政策的实施对企业社会责任有正向影响，而审计委员会规模和独立性对企业社会责任有负向影响。有趣的是，董事会独立性和性别多样性与企业社会责任绩效没有显著关联。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Towards a Sustainable Future: The Interaction of Corporate Governance and Sustainable Policies with Corporate Social Responsibility

This study explores how the characteristics of a company’s board and audit committee, as well as their implementation of environmental and social policies, affect their corporate social responsibility (CSR) performance. The sample for this analysis comprises Nifty 500 listed non-financial companies in India. The study draws secondary data from the Bloomberg database and annual reports of the sample firms and utilises panel data analysis to determine the impact of these factors on CSR performance. The results show that board size and implementation of environmental and social policies have a positive impact on CSR, whereas audit committee size and independence have a negative effect. Interestingly, board independence and gender diversity did not have a significant association with CSR performance.

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来源期刊

Indian Journal of Corporate Governance Business, Management and Accounting-Business and International Management

CiteScore

2.00

自引率

0.00%

发文量

期刊介绍： Indian Journal of Corporate Governance is a bi-annual refereed journal that provides a forum for discussions and exchanging views on a wide range of corporate governance issues ranging from board practices, independent directors, whistle blower policies and shareholder activism on one hand to media’s role in corporate governance, corporate social responsibility and sustainability reporting on the other. It comprises of research articles, concept papers, case studies and reports providing a blend of theory and practices of corporate governance globally to cater to the interests of practitioners, academics, researchers and policy makers.