Bansal, Shashank; López-Pérez, Maria Victoria; … - In: Administrative Sciences : open access journal 8 (2018) 3/33, pp. 1-21
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 …