Does board composition influence CSR reporting? A meta-analysis

A fuzzy approach to improve CSR reporting: an application to the Global Reporting Initiative indicators

Organizations’ activities impact on environment, economy and society. The recognition of business effects is the basis of the Corporate Social Responsibility (CSR). Nevertheless, not all social responsibility issues have the same relevance for every organization. The evaluation of CSR performance depends on those dimensions and stakeholders that are really affected by company activities. Moreov...

Internal Audit, Board of Directors and Financial Reporting Quality

High-quality internal audit is expected to lead to high-quality financial reporting. High-quality financial reporting expresses itself in earning quality. Earning quality has been playing a key role in capital market for a long time. Finance users pay special attention to earning quality because they make their decision based on it. On the other hand, the market economy will experience awful, i...

Do the Board of Directors Composition and the Board Interlocking Influence on Performance?

Firms’ Board Independence and Corporate Social Performance: A Meta-Analysis

This paper investigates the influence of organizations’ board independence on corporate social performance (CSP) using a meta-analytic approach. A sample of 87 published papers is used to identify a set of underlying moderating effects in that relationship. Specifically, differences in the system of corporate governance, CSP measurement models and market conditions have been considered as moder...

Meta-analysis: formulating, evaluating, combining, and reporting.

Meta-analysis involves combining summary information from related but independent studies. The objectives of a meta-analysis include increasing power to detect an overall treatment effect, estimation of the degree of benefit associated with a particular study treatment, assessment of the amount of variability between studies, or identification of study characteristics associated with particular...