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Dr. Sonia Boukattaya
Institut Supérieur de Gestion of Tunis

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0 Finance and Accounting
0 Gender
0 Governance
0 Earnings Management
0 corporatate sustainability

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Journal article
Published: 22 April 2021 in Sustainability
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While prior studies have investigated the impact of corporate governance mechanisms on corporate social responsibility (CSR) commitment, researchers have scantly studied the potentially important relationship between board gender diversity and corporate social responsibility and irresponsibilityseparately. Drawing on the social role theory and feminist ethics, we hypothesizethat board gender diversity is positively associated with CSR and negatively associated with corporate social irresponsibility (CSI).Here, we relied on a sample of French non-financial companies listed on the SBF 120 index between 2011 and 2016. Our results provide evidence on the positive impact of board gender diversity on CSR and the negative one on CSI. We show that women have a stronger impact on reducing CSI than on enhancing CSR. Our findings were robust to the different estimation methods.

ACS Style

Sonia Boukattaya; Abdelwahed Omri. Impact of Board Gender Diversity on Corporate Social Responsibility and Irresponsibility: Empirical Evidence from France. Sustainability 2021, 13, 4712 .

AMA Style

Sonia Boukattaya, Abdelwahed Omri. Impact of Board Gender Diversity on Corporate Social Responsibility and Irresponsibility: Empirical Evidence from France. Sustainability. 2021; 13 (9):4712.

Chicago/Turabian Style

Sonia Boukattaya; Abdelwahed Omri. 2021. "Impact of Board Gender Diversity on Corporate Social Responsibility and Irresponsibility: Empirical Evidence from France." Sustainability 13, no. 9: 4712.

Book chapter
Published: 28 January 2021 in Corporate Social Responsibility [Working Title]
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This research aims to analyze the role played by firm visibility in moderating the relationship between Corporate Social Responsibility (CSR) and Firm Financial Performance (FFP). Based on the legitimacy theory, a firm’s responses to stakeholder’s expectations would be affected by its public visibility; we hypothesize a positive link between CSR and firm visibility. Moreover, visibility is expected to moderate the CSR-FFP relationship. We applied a Moderated Regression Analysis using the aggregate ESG scores as a CSR proxy on a panel data of listed French Companies (SBF120) over the period 2008–2017. Our findings are in line with legitimacy theory, suggesting that social initiatives would be mean to strengthen the legitimacy and to secure “license to operate”. Furthermore, firm visibility would be a contingency variable that moderates positively CSR-FFP relationship.

ACS Style

Zyed Achour; Sonia Boukattaya. The Moderating Effect of Firm Visibility on the Corporate Social Responsibility-Firm Financial Performance Relationship: Evidence from France. Corporate Social Responsibility [Working Title] 2021, 1 .

AMA Style

Zyed Achour, Sonia Boukattaya. The Moderating Effect of Firm Visibility on the Corporate Social Responsibility-Firm Financial Performance Relationship: Evidence from France. Corporate Social Responsibility [Working Title]. 2021; ():1.

Chicago/Turabian Style

Zyed Achour; Sonia Boukattaya. 2021. "The Moderating Effect of Firm Visibility on the Corporate Social Responsibility-Firm Financial Performance Relationship: Evidence from France." Corporate Social Responsibility [Working Title] , no. : 1.