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Corporate governance determinants of CSR : an analysis of Dutch listed firms

Agema, A.B. (2018) Corporate governance determinants of CSR : an analysis of Dutch listed firms.

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Abstract:This study builds on previous research on the determinants of corporate social responsibility (CSR). It extends existing academic literature because it examines corporate governance determinants for Dutch listed firms. Ownership concentration, female board members, outside directors, board size and, executive compensation are the corporate governance determinants of CSR disclosure that are included in this study. The determinant executive compensation is not previously been analyzed for Dutch listed firms. Data on CSR is obtained by a content analysis and from the Transparency Benchmark (TB) provided by the Ministry of Economic Affairs. There are 53 sampled firms listed on the Amsterdam Euronext stock exchange in the period 2014-2016. Ordinary least squares and logistic regression are conducted. The results indicate a positive association between female board members and board size. However, the results are not significant in all models. Ownership concentration, outside directors and, total executive compensation are not observed as determinants in the context of Dutch listed firms. Results of this study show that determinants of CSR for Dutch listed firms have not different signs and directions to CSR in comparison to other countries.
Item Type:Essay (Master)
Faculty:BMS: Behavioural, Management and Social Sciences
Subject:01 general works, 85 business administration, organizational science
Programme:Business Administration MSc (60644)
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