This paper examines the relationship between the presence of employee representatives and female directors at board level and a firm's environmental and corporate social responsibility (CSR) performance. Using an international sample of firms from 23 developed countries between 2001 and 2014, we...

This study develops a corporate social responsibility (CSR) measure for abnormal CSR. Based on a microeconomic framework, we argue and show that firm-level variables determine a firm-specific, normal (expected) level of CSR performance, where the marginal costs of CSR equal its marginal...