Preprint Article Version 1 Preserved in Portico This version is not peer-reviewed

Corporate Social Responsibility Disclosure and Performance in China: Does the Background of Foreign Women Directors Matter?

Version 1 : Received: 5 May 2023 / Approved: 6 May 2023 / Online: 6 May 2023 (08:46:00 CEST)

A peer-reviewed article of this Preprint also exists.

Ji, Z.; Abdoune, R. Corporate Social Responsibility Disclosure and Performance in China: Does the Background of Foreign Women Directors Matter? Sustainability 2023, 15, 9873. Ji, Z.; Abdoune, R. Corporate Social Responsibility Disclosure and Performance in China: Does the Background of Foreign Women Directors Matter? Sustainability 2023, 15, 9873.

Abstract

This article investigates the impact of the foreign background of women directors on a firm’s corporate social responsibility (CSR) disclosure and performance. Using a dataset on listed firms on Shanghai and Shenzhen stock exchange from 2010 to 2019, we find that corporate boards with a higher proportion of women directors with foreign education experience tend to disclose more CSR information. CSR performance is also improved when there is a greater proportion of women directors with foreign education and work experience on a board. This study provides new insights into integrating stakeholder, social role, and neo-institutional theories to advance the understanding of CSR engagement in emerging economies.

Keywords

Corporate social responsibility; Women directors; Foreign background; China

Subject

Business, Economics and Management, Business and Management

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