Exploring the role of board-level corporate social responsibility committees in corporate social responsibility performance: A configurational approach

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Elsevier

外文摘要：© 2023 Elsevier Inc.Board attributes interrelate with one another and the environment in which they are embedded in forming corporate social responsibility (CSR) performance, resulting in configurations of board attributes. By embracing a configurational approach, this study aims to investigate how the CSR-committee as a board structure interacts within different configurations of director characteristics (female-directors, director's age, tenure, and experience) and other board structures (non-executive directors, CEO-duality, board-size) in shaping CSR-performance. The results of a fuzzy-set Qualitative Comparative Analysis (fsQCA) of 789 FTSE350 and S&P500 listed companies during a 4-year period (2013–2016) reveals nine board configurations leading to high CSR-performance, six containing the CSR-committee. Three board archetypes were identified. Their formation is shaped on main differences seen amongst them, leading to distinct archetypes: committee-boards, experience-boards, and hybrid-boards. The result of the configurational approach agrees with the argument “one-size” does not fit all, and different boards can achieve the same results via unique configurations.

外文关键词：

Board-level CSR-committeeCorporate Social Responsibility (CSR)Environmental performanceQualitative comparative analysis (QCA)Social performance

作者：

Bolourian S.、Alinaghian L.、Angus A.

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作者单位：

Buckingham Business School The University of BuckinghamBuckingham Business School The University of Buckingham||Cranfield School of Management Cranfield University||

Cranfield School of Management Cranfield University

出版年：

2023

DOI：

10.1016/j.jbusres.2023.114280

Journal of business research

ISSN：0148-2963

年,卷(期)：2023.169(Dec.)

被引量1
参考文献量78