Do board characteristics impact greenwashing? Moderating role of CSR committee
The study examines the role of board characteristics (board gender diversity, independence, and foreign-experienced directors) on greenwashing with the corporate social responsibility (CSR) committee as moderator. The study employed data for the period 2014–2023 drawn from CSMAR and infinitive datab...
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Elsevier
2024-10-01
|
| Series: | Heliyon |
| Subjects: | |
| Online Access: | http://www.sciencedirect.com/science/article/pii/S2405844024147743 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| Summary: | The study examines the role of board characteristics (board gender diversity, independence, and foreign-experienced directors) on greenwashing with the corporate social responsibility (CSR) committee as moderator. The study employed data for the period 2014–2023 drawn from CSMAR and infinitive database. Regression analysis was performed and the results revealed that board gender diversity, independence, and foreign-experienced directors negatively influence greenwashing among Chinese listed firms. Additionally, the CSR committee negatively moderates the board characteristics–greenwashing relationship. The study offers important implications for practitioners and regulators. |
|---|---|
| ISSN: | 2405-8440 |