presence has a different effect on the firm's CSR practices according to its family or non-family nature. We then consider … influencing the board's attitude towards CSR strategies. The results obtained-from a sample of 22,958 observations, corresponding …

Purpose: Owing to the voluntary nature of CSR activities, the decision to participate or not could be affected by the … family-led firms on the relation between board independence and CSR performance (CSRP) of firms. Findings/results: We …

This paper examines the impact of board independence on corporate social responsibility (CSR) disclosure and analyses … 2014, our panel Tobit estimation shows that board independence is negatively associated with CSR disclosure practices and … they present opposition to CSR disclosure practices. However, family ownership moderates the relationship and enforces the …