Article2019

Board interlocks and the diffusion of CSR reporting practices: The role of market development

Weizhang Sun · Xuan Li · Yanli Geng · Jinfeng Yang · Yifei Zhang

36 citations0/0 files storedCorporate Social Responsibility and Environmental Management

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Corporate Social Responsibility Reporting Auditing, Earnings Management, Governance Elite Sociology and Global Capitalism

Abstract

Abstract Although traditional studies concerning the diffusion effect of board interlocks stress the influence of mimetic pressures, extant studies increasingly emphasize board interlocks' communication role. From the perspective of corporate social responsibility (CSR) reporting, this paper seeks to investigate the validity of the two views by introducing market development as a moderating variable. Based on samples of Chinese listed companies between 2008 and 2015, we find that board interlocks positively affect firms' CSR reporting. Consistent with the communication mechanism view, the impact of board interlocks on CSR reporting is relatively weak in developed regions. With this study, we contribute to the literature concerning the diffusion effect of board interlocks and the institutional literature related to CSR reporting.

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References

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