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The moderating role of ownership and board structure in the effect of corporate social responsibility on firm performance

Kemerink, W.J. (2018) The moderating role of ownership and board structure in the effect of corporate social responsibility on firm performance.

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Abstract:Engaging in corporate social responsibility (CSR) activities can be a costly investment for firms and it is not guaranteed that it leads to a better firm performance. Several researchers indicate that there are missing elements that have a mediating or moderating role in this relationship. This study investigates the moderating role of ownership and board structure in the effect of CSR on firm performance. In more detail, three ownership structures (ownership concentration, managerial ownership and institutional ownership) and two board structures (board size and board independence) are examined. An ordinary least squares (OLS) regression analysis is conducted analyzing a sample of Dutch listed firms. Results find no consistent evidence that CSR activities lead to a better firm performance, neither that ownership or board structures moderate this relationship. However, other interesting results emerged which need further research to assess the validity and consistency of these results. This study mainly contributes to the scarce research that has been conducted in the Dutch context on this topic and the moderating role of corporate governance in the effect of CSR on firm performance. Keywords: corporate social responsibility (CSR), firm performance, corporate governance, ownership structure, board structure, The Netherlands.
Item Type:Essay (Master)
Faculty:BMS: Behavioural, Management and Social Sciences
Subject:85 business administration, organizational science
Programme:Business Administration MSc (60644)
Link to this item:https://purl.utwente.nl/essays/74393
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