Board interlocks and the diffusion of CSR reporting practices: The role of market development

被引：23

作者：

Sun, Weizhang ^{[1
]}

Li, Xuan ^{[1
]}

Geng, Yanli ^{[2
]}

Yang, Jinfeng ^{[1
]}

Zhang, Yifei ^{[2
,3
]}

机构：

[1] Shandong Technol & Business Univ, Sch Accounting, Yantai, Peoples R China

[2] Shanghai Natl Accounting Inst, Shanghai, Peoples R China

[3] Chengdu Univ, Sch Business, Chengdu, Sichuan, Peoples R China

来源：

CORPORATE SOCIAL RESPONSIBILITY AND ENVIRONMENTAL MANAGEMENT | 2020年 / 27卷 / 03期

关键词：

board interlocks; corporate social responsibility (CSR) reporting; diffusion effect; market development; CORPORATE SOCIAL-RESPONSIBILITY; DIRECTOR INTERLOCKS; NETWORK TIES; PERFORMANCE; DISCLOSURE; GOVERNANCE; IMPACT; QUALITY; FIRMS; COST;

D O I：

10.1002/csr.1887

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

Although traditional studies concerning the diffusion effect of board interlocks stress the influence of mimetic pressures, extant studies increasingly emphasize board interlocks' communication role. From the perspective of corporate social responsibility (CSR) reporting, this paper seeks to investigate the validity of the two views by introducing market development as a moderating variable. Based on samples of Chinese listed companies between 2008 and 2015, we find that board interlocks positively affect firms' CSR reporting. Consistent with the communication mechanism view, the impact of board interlocks on CSR reporting is relatively weak in developed regions. With this study, we contribute to the literature concerning the diffusion effect of board interlocks and the institutional literature related to CSR reporting.

引用

页码：1333 / 1343

页数：11

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