Abstract
This study investigates the effect of gender diversity in firm's boards of commissioners and board of directors, board size, CEO gender and independent commissioners gender on the corporate social responsibility (CSR) measured by the level of CSR disclosure. The sample comprised of 130 listed manufacturing companies in 2014. Using multiple linear regressions, the result shows that the gender diversity in boards and the size of the board of directors both have a positive effect on CSR. Meanwhile, the other variables have no effect on CSR. The results imply the important role played by the corporate governance mechanism in terms of the gender diversity and board of director's size on corporate social responsibility.
| Original language | English |
|---|---|
| Title of host publication | Contemporary Issues in Finance, Accounting, and Consumers' Behavior |
| Subtitle of host publication | Lessons from Indonesia |
| Publisher | Nova Science Publishers, Inc. |
| Pages | 89-99 |
| Number of pages | 11 |
| ISBN (Electronic) | 9781536175707 |
| ISBN (Print) | 9781536168815 |
| Publication status | Published - 15 Apr 2020 |
Keywords
- Board of commissioners
- Board of directors
- Board size
- Corporate governance
- CSR
- Gender diversity
