Does board of directors affect corporate social responsibility disclosure: evidence from UK

  • 謝 佳蓉

Student thesis: Master's Thesis

Abstract

The aim of this thesis is to understand the potential effects of board of directors on CSR disclosure I collect the data including corporate governance characteristics and financial indicators for a sample of UK commercial banks The dependent variable disclosure in annual reports of UK commercial banks is measured by an index score and number of words Using OLS and Tobit regressions I find evidence that board independence board size CEO duality and the frequency of board meetings are positively related to CSR disclosure In order to further check whether firm size has a substantial impact on CSR disclosure I divide the sample into two groups One group has small firm size and the other has large firm size The result still shows that the board characteristics have a significantly positive relationship with CSR disclosure Overall these effects are more pronounced for small firms
Date of Award2014 Jul 9
Original languageEnglish
SupervisorPing-Hsun Huang (Supervisor)

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