Styrelsen och samhällsansvaret - En studie om hur styrelsesammansättningen påverkar CSR-prestation i svenska börsbolag
Corporate Social ResponsibilityBoard of Directors' compositionCorporate Social PerformanceDiversityStakeholder theory
The composition of the board of directors and Corporate Social Responsibility (CSR) are two widely researched subject and discussed by the media. This study aims to examine the impact of the board of directors' composition on CSR performance among the largest companies listed on Nasdaq OMX stock exchange 2008 in Stockholm, Sweden. A linear regression analysis is applied to investigate the relationship and evidence is found that board attributes have an effect on CSR performance. Among these; the size of the board, outside directors and employee representatives all have a positive impact on environmental performance. Furthermore; female, outside directors and employee representatives have a positive impact on social performance. These results imply that directors with more expertise, higher moral and ethical reasoning will consider other stakeholders requirements than merely the owners short term financial requirements to a further extent.