Efecto de la composición del consejo de administración en las prácticas de responsabilidad social corporativa

Effect of the composition of the board of directors on corporate social responsibility

Palabras clave: Responsabilidad social corporativa, Consejo de administración, Estudio empírico

Resumen

Este trabajo de investigación tiene por objeto determinar, a nivel internacional, la relación existente entre la composición del consejo de administración y el nivel de prácticas relacionadas con la responsabilidad social corporativa (RSC). Para ello se hace uso de una muestra de 1.043 empresas internacionales para el periodo 2003-2009. La evidencia empírica obtenida muestra una relación en forma de U invertida entre el tamaño del consejo y las prácticas de RSC, así como un equilibrio entre la independencia (consejeros independientes) e información/conocimiento (directivos ejecutivos) del consejo. Además, se ha encontrado que las empresas con mayor diversidad entre sus consejeros en términos de nacionalidad y género, así como con una mayor actividad del consejo, tienden a presentar un nivel de desempeño social, económico y medioambiental más alto. Finalmente, los resultados han mostrado que las empresas de los países anglosajones promueven prácticas de RSC en menor medida que sus homónimas continentales (ubicadas en entornos germánicos y latinos), principalmente como causa de su mayor orientación al inversor.

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Biografía del autor/a

Jennifer Martínez-Ferrero

Assistantprofessor

Multidisciplinary Institute of Enterprise (MIE), Facultad de Economía y Empresa
Campus Unamuno
Campus Unamuno
Salamanca
37007
SPAIN

Beatriz Cuadrado-Ballesteros

 

Facultad de Economía y Empresa, Campus Unamuno, FES
Salamanca
37007
SPAIN

Citas

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Publicado
01-01-2015
Cómo citar
Martínez-Ferrero, J., & Cuadrado-Ballesteros, B. (2015). Efecto de la composición del consejo de administración en las prácticas de responsabilidad social corporativa. Revista De Contabilidad - Spanish Accounting Review, 18(1), 20-31. https://doi.org/10.1016/j.rcsar.2014.02.003
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