This paper examines the impact of board independence on corporate social responsibility (CSR) disclosure and analyses the moderating effect of the presence of family ownership. Using an international sample from 29 countries from 2006 to 2014, our panel Tobit estimation shows that board...

This paper contributes to the debate on the corporate governance of financial institutions, by studying the effect of different board characteristics on the level of corporate social responsibility (CSR) disclosures of banks. For that, we use a sample composed by 159 banks over the period...