气候变化领域集成服务门户(CCPortal): Board attributes, CSR engagement, and corporate performance: What is the nexus in the energy sector?

CCPortal

DOI	10.1016/j.enpol.2020.111582
	Board attributes, CSR engagement, and corporate performance: What is the nexus in the energy sector?
	Shahbaz M.; Karaman A.S.; Kilic M.; Uyar A.
发表日期	2020
ISSN	03014215
卷号	143
英文摘要	This study provides empirical evidence on the association between board attributes and corporate social responsibility (CSR) engagement—as well as between CSR engagement and corporate performance—in the global energy sector. The data for the period of 2011–2018 was obtained from Thomson Reuters. The results indicate that board diligence and CSR committees are robust drivers of CSR performance, as proxied by the composite environmental, social, and governance (ESG) score along with its three individual indicators. While board independence is more influential in boosting the aggregate ESG score and the governance indicator, the board's gender diversity is more influential in environmental and governance indicators. However, higher CSR performance does not guarantee higher financial performance—as proxied by both market and accounting performance. We provide theoretical and practical implications, to guide regulators and energy firms in ensuring the sustainable development of the sector. © 2020 Elsevier Ltd
关键词	Board attributes CSR Energy sector ESG Firm performance Social responsibility
英文关键词	Aggregates; Corporate performance; Corporate social responsibilities (CSR); Energy sector; Financial performance; Gender diversity; Global energy; Reuters; Thomson; Sustainable development; corporate social responsibility; energy market; environmentalism; industrial performance; sustainability; sustainable development
语种	英语
来源期刊	Energy Policy
文献类型	期刊论文
条目标识符	http://gcip.llas.ac.cn/handle/2XKMVOVA/204853
作者单位	School of Management and Economics, Beijing Institute of Technology, Beijing, China; COMSATS University of Islamabad, Lahore Campus, Pakistan; College of Engineering and Technology, American University of the Middle East, Kuwait; Department of International Trade and Management, Samsun University, Samsun, Turkey; La Rochelle Business School, Excelia Group, La Rochelle, France
推荐引用方式 GB/T 7714	Shahbaz M.,Karaman A.S.,Kilic M.,et al. Board attributes, CSR engagement, and corporate performance: What is the nexus in the energy sector?[J],2020,143.
APA	Shahbaz M.,Karaman A.S.,Kilic M.,&Uyar A..(2020).Board attributes, CSR engagement, and corporate performance: What is the nexus in the energy sector?.Energy Policy,143.
MLA	Shahbaz M.,et al."Board attributes, CSR engagement, and corporate performance: What is the nexus in the energy sector?".Energy Policy 143(2020).