Original scientific paper
https://doi.org/10.1080/1331677X.2022.2113335
The efficacy of board independence on C.S.R. practices: empirical evidence from China
Ruili Cao
Abstract
The objective of this study is to identify the efficacy of board
independence on corporate social responsibility (C.S.R.) practices
in the companies of mainland China. It was noted by the earlier
studies that the relationship between the implications of C.S.R.
strategies, and the board of governors is disturbing in China
because of the ownership and other related issues. In this study,
to identify the results of variables related to C.S.R., the adopted
method was content analysis. Furthermore, to determine the
results for the efficacy of board independence on C.S.R., the
ordinary least square method was adopted in this study. The
study concludes that with effective strategies and implications by
board independence a high level of C.S.R. can be achieved.
Significantly, this study provides a detailed insight into the efficacy
of board independence and C.S.R. to ensure that all the
strategies would be effective with an independent board.
Keywords
corporate social responsibility (CSR); board independence; Chinese organisations sustainability; efficacy of board independence
Hrčak ID:
303751
URI
Publication date:
31.3.2023.
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