University of Twente Student Theses


Determinants of corporate social responsibility for Dutch listed firms

Wissink, Sanne (2016) Determinants of corporate social responsibility for Dutch listed firms.

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Abstract:This study investigates determinants of corporate social responsibility (CSR) for Dutch listed firms. It extends existing academic literature in two ways: (1) it obtains an increasing understanding of CSR because multiple theories related to CSR are investigated, and (2) it examined a broad range of determinants of which some have not previously been analyzed for Dutch firms. Determinants include size, financial performance, ownership concentration, ownership identity, outside board directors, and women board directors. Data on determinants is obtained from ORBIS database and annual reports. Data on CSR is obtained from the Transparency Benchmark (TB) provided by the Ministry of Economic Affairs. The relationship between determinants and CSR is empirically investigated using regression analyses. Empirical results confirm the importance of firm characteristics in shaping CSR and show that CSR depends on firm size, the level of ownership concentration, and ownership identity. Contrary to expectations, neither financial performance, outside board directors or women board directors is associated with CSR. Results of this study also show that determinants of CSR of Dutch listed firms are not different than determinants in other countries.
Item Type:Essay (Master)
Faculty:BMS: Behavioural, Management and Social Sciences
Subject:85 business administration, organizational science
Programme:Business Administration MSc (60644)
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