Governing corporate social responsibility decoupling: The effect of the governance committee on corporate social responsibility decoupling

Ammar Ali Gull* (Corresponding Author), Nazim Hussain, Sana-Akbar Khan, Zaheer Khan, Asif Saeed

*Corresponding author for this work

Research output: Contribution to journalArticlepeer-review

4 Citations (Scopus)

Abstract

This paper presents an examination of the relationship between the presence and composition of a corporate social responsibility (CSR) committee on the corporate governance board and CSR decoupling. Using a sample of listed firms drawn from 41 countries, we found that the presence of a CSR committee on the corporate board is negatively associated with CSR decoupling. We also noted that the nature of the industry to which a firm belongs, a firm's level
of CSR orientation, and corporate governance quality strengthen such association. Further analysis of the relationship between the structure of the CSR committee and CSR decoupling shows that larger CSR committee size and a greater independence and longer tenure of its members negatively affect CSR decoupling. Our results are robust to various alternative specifications and offer important research and managerial implications. The findings of this study contribute to the growing literature on corporate governance and CSR.
Original languageEnglish
JournalJournal of Business Ethics
Early online date27 Jun 2022
DOIs
Publication statusE-pub ahead of print - 27 Jun 2022

Keywords

  • Corporate Social Responsibility
  • CSR decoupling
  • Corporate Governance
  • CSR Committee
  • Committee Size
  • Gender Diversity
  • Independence
  • Agency theory

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