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Tekijä:Fernandez Sanchez, J.L.
Sotorrio, L.L.
Diez, E.B.
Otsikko:The relationship between corporate governance and corporate social behavior: a structural equation model analysis
Lehti:Corporate Social Responsibility and Environmental management
2011 : MAR, VOL. 18:2, p. 91-101
Asiasana:corporate governance
empirical research
stock exchanges
structural analysis
social responsibility
Spain
Kieli:eng
Tiivistelmä:This article extends prior research in corporate social responsibility from a corporate governance point of view. Through a two-step procedure, we develop a measurement model to estimate the unobservable variable of social sensibility of corporate governance (SSCG) and empirically test its influence on corporate social behavior applying a structural model. Both models are estimated applying Full Information Maximum Likelihood (FIML) and Bayesian methods for the 125 companies listed in the Spanish Continuous Stock Market. Two main conclusions are obtained of this study: first, a firm's SSCG can be measured through two distinct factors (the independence and pluralism of Boards and the ownership power), and second, a direct connection exists between the firm's social sensibility of corporate governance and its social behavior.
SCIMA tietueen numero: 276292
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