Social and Environmental Verification of SBF 120 Firms: The Impact of Ownership Structure and Board of Directors
Type de matériel :
TexteLangue : français Détails de publication : 2012.
Sujet(s) : Ressources en ligne : Abrégé : The purpose of this paper is to study the influence of ownership structure and composition of the board of directors on voluntary social and environmental verification. The empirical study focuses on the SBF 120 companies over the period 2007-2008. The results show that the decision to implement social and environmental verification is influenced by internal governance: capital dilution, employee shareholders, size and independence of the board, and the presence of a CSR committee. Besides these factors, the decision also depends on the industry.
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The purpose of this paper is to study the influence of ownership structure and composition of the board of directors on voluntary social and environmental verification. The empirical study focuses on the SBF 120 companies over the period 2007-2008. The results show that the decision to implement social and environmental verification is influenced by internal governance: capital dilution, employee shareholders, size and independence of the board, and the presence of a CSR committee. Besides these factors, the decision also depends on the industry.
Réseaux sociaux