Corporate political donations, board gender diversity, and corporate social responsibility: Evidence from Australia

Mohammad Badrul Muttakin,Bikram Chatterjee,Arifur Khan,Dessalegn Getie Mihret,Rajat Roy,Ali Yaftian

Journal of Business Research（2022）

引用 8|浏览7

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摘要

•A negative association exists between CPD and CSR disclosures.•Board members gender diversity moderates the above association.•Multiple female directors are needed to moderate the above association.•Negative association between CPDs and CSR is stronger for the resource industry.

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关键词

Corporate political donations (CPDs),Corporate social responsibility (CSR),Board gender diversity,Legitimacy theory,Neopluralism,Social role theory

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