Governing Corporate Social Responsibility Decoupling: The Effect of the Governance Committee on Corporate Social Responsibility Decoupling

This paper presents an examination of the relationship between the presence and composition of a corporate social responsibility (CSR) committee on the corporate governance board and CSR decoupling. Using a sample of listed firms drawn from 41 countries, we found that the presence of a CSR committee...

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Veröffentlicht in:Journal of business ethics 2023-06, Vol.185 (2), p.349-374
Hauptverfasser: Gull, Ammar Ali, Hussain, Nazim, Khan, Sana Akbar, Khan, Zaheer, Saeed, Asif
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Sprache:eng
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