Definition
Myriad studies have documented that organizations with more nonexecutive directors (NED) disclose higher quality information than others (Yekini et al. 2015, 2017). For example, Yekini et al. (2015) examined the impact of board composition on corporate community involvement disclosure (CCID) for a sample of UK-listed companies and found that having more NEDs on the corporate board enhances corporate social responsibility (CSR) disclosure quality. This finding provides insights to policymakers who are desirous of achieving optimal board composition. The finding also broadens our perception of the firm’s interaction with its corporate and extended environment through high-quality disclosures.
Introduction
Besides having corporate boards composed of individuals that bring substantial experience, expertise, and skills, such as accountants, lawyers, as well as finance...
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References
Hillman, A. J., Cannella, A. A., & Paetzold, R. L. (2000). The resource dependence role of corporate directors: Strategic adaptation of board composition in response to environmental change. Journal of Management Studies, 37(2), 235–256.
Yekini, K., Adelopo, I., Androkopolous, P., & Yekini, S. (2015). Impact of board independence on the quality of community disclosures in annual reports. Accounting Forum, 39, 249–267.
Yekini, K. C., Adelopo, I., & Adegbite, E. (2017). The impact of community expectations on corporate community involvement disclosures in the UK. Accounting Forum, 41, 234–252.
Yekini, K. C., Omoteso, K., & Adegbite, E. (2021). CSR communication research: A theoretical-cum-methodological perspective from semiotics. Business and Society, 60(4), 876–908.
Further Reading
Hillman, A. J., & Keim, G. D. (2001). Shareholder value. Stakeholder management and social issues: what’s the bottom line? Strategic Management Journal, 22(2), 125–139.
Marquis, C., Glynn, M. A., & Davis, G. F. (2007). Community isomorphism and corporate social action. Academy of Management Review, 32(3), 925–945.
Matten, D., & Crane, A. (2005). Corporate citizenship: Toward an extended theoretical conceptualization. Academy of Management Review, 30(1), 166–179.
Mitchell, R. K., Agle, B. R., & Wood, D. J. (1997). Toward a theory of stakeholder identification and salience: Defining the principle of who and what counts. Academy of Management Review, 22(4), 853–886.
Scherer, A. G., & Palazzo, G. (2011). The new political role of business in a globalized world: A review of a new perspective on CSR and its implications for the firm, governance, and democracy. Journal of Management Studies, 48(4), 899–931.
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Yekini, K.C. (2023). CSR Disclosure Quality: Role of NEDs. In: Idowu, S.O., Schmidpeter, R., Capaldi, N., Zu, L., Del Baldo, M., Abreu, R. (eds) Encyclopedia of Sustainable Management. Springer, Cham. https://doi.org/10.1007/978-3-031-25984-5_343
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