[go: up one dir, main page]
IDEAS home Printed from https://ideas.repec.org/a/taf/acctbr/v41y2011i2p119-144.html
   My bibliography  Save this article

Board reputation attributes and corporate social performance: an empirical investigation of the US Best Corporate Citizens

Author

Listed:
  • Christine A. Mallin
  • Giovanna Michelon
Abstract
The aim of the paper is to investigate the relationship between board reputation and corporate social performance. Specifically, we claim that corporate social performance may be a function of board attributes and we investigate the association between board reputation -- in terms of board composition, competence, diversity, leadership, structure and links with the external environment -- and the social performance of firms, after controlling for other company-specific characteristics. In order to explore such a relationship, we analyse the association between corporate social performance and board reputation of the Business Ethics 100 Best Corporate Citizens over the period 2005--2007. Data on corporate social responsibility are collected from the KLD's SOCRATES database, which is derived from multiple sources and is not dependent upon corporate self-reporting. Data on board reputation are hand-collected from corporate reports and proxy statements. Our empirical evidence shows that the proportions of independent, community influential and female directors are positively associated with corporate social performance, while the presence of a corporate social responsibility (CSR) committee is positively associated with community performance. In contrast, we find that CEO duality and community influential directors with multiple directorships have a negative effect on corporate social performance.

Suggested Citation

  • Christine A. Mallin & Giovanna Michelon, 2011. "Board reputation attributes and corporate social performance: an empirical investigation of the US Best Corporate Citizens," Accounting and Business Research, Taylor & Francis Journals, vol. 41(2), pages 119-144, June.
    • Handle: RePEc:taf:acctbr:v:41:y:2011:i:2:p:119-144
    DOI: 10.1080/00014788.2011.550740
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/00014788.2011.550740
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/00014788.2011.550740?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:acctbr:v:41:y:2011:i:2:p:119-144. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/RABR20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.