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, executive holding (ownership), and deputy CEO, and state ownership are explanatory variables, and CSR disclosure is a dependent … correlation with CSR publication. In contrast, the proportion of independent directors, CEO duality, and CEO ownership was found … to be insignificant. Our research adds to the research on firm governance and CSR in several approaches. First, the paper …
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This study examines the integration of corporate social responsibility (CSR) criteria in executive compensation, a … relatively recent practice in corporate governance. We construct a novel database of CSR contracting and document that CSR … contracting has become more prevalent over time. We further find that the adoption of CSR contracting leads to i) an increase in …
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