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dc.contributor.authorBaraibar Díez, Elisa Pilar 
dc.contributor.authorOdriozola Zamanillo, María Dolores 
dc.contributor.otherUniversidad de Cantabriaes_ES
dc.date.accessioned2019-09-30T11:48:17Z
dc.date.available2019-09-30T11:48:17Z
dc.date.issued2019
dc.identifier.issn2071-1050
dc.identifier.urihttp://hdl.handle.net/10902/16938
dc.description.abstractABSTRACT: The multidisciplinary nature of a corporate social responsibility (CSR) committee reflects the commitment as well as the expectations and demands of diverse stakeholders. So far, CSR committees have been mainly considered as variables of control in larger corporate governance models and independent variables that determine CSR or environmental, social, and governance (ESG) disclosure and its reporting quality. However, the effect on corporate performance has been biased to financial performance, so the potential of the analysis of the effect it may have on different facets of non financial performance has not been exploited. Which it should, since it can be a fundamental tool to achieve sustainability. The objective of this contribution is to test whether companies with a CSR committee not only leads to higher economic scores, but also to higher ESG (environmental, social, governance) scores. To do this, we used regression panel data models in 197 listed firms in Spain, France, Germany, and the UK during the period 2005?2015 including the perspective of European organizations and completing the extant studies in US-based samples. Our results showed that 90% of companies in the sample had a CSR committee in 2014, and that those companies had significantly different ESG scores than those without a CSR committee. Having a CSR committee also triggered better non-financial performance when considering the four scores and the four countries independently (except for the economic scores in Spain). These results have great implications for practitioners, reflecting the importance of promoting these tools in an organization to enhance non-financial performance and sustainability.es_ES
dc.format.extent20 p.es_ES
dc.language.isoenges_ES
dc.publisherMDPIes_ES
dc.rights© 2019 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution(CC BY) license.es_ES
dc.sourceSustainability 2019, 11, 5077es_ES
dc.subject.otherESG performancees_ES
dc.subject.otherNon-financial performancees_ES
dc.subject.otherSustainabilityes_ES
dc.subject.otherCSRes_ES
dc.subject.otherCSR committeeses_ES
dc.subject.otherESGes_ES
dc.subject.otherESG scoreses_ES
dc.titleCSR Committees and Their Effect on ESG Performance in UK, France, Germany, and Spaines_ES
dc.typeinfo:eu-repo/semantics/articlees_ES
dc.rights.accessRightsopenAccesses_ES
dc.identifier.DOI10.3390/su11185077
dc.type.versionpublishedVersiones_ES


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