The influence of the CSR Committee in firms' financial and non-financial performance: evidence from France, Germany, and the UK
Autor(a) principal: | |
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Data de Publicação: | 2020 |
Tipo de documento: | Dissertação |
Idioma: | eng |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | http://hdl.handle.net/10071/21946 |
Resumo: | The CSR committee is a corporate governance mechanism used by companies to promote and develop corporate social responsibility. It must promote a CSR oriented strategy, include it in the company's policies and monitor the compliance with those said policies. This study is an analysis of how a CSR committee can influence firms' performance. The sample consists of 415 companies from the top 3 countries with the biggest economies in the European Union. In the first approach, it will be analysed solely the influence of the CSR committee on performance. Secondly, it will be analysed the influence of a CSR committee in an environmentally sensitive industry, and finally, the influence of the implementation of the Directive 2014/95/EU in firms with a CSR committee. The results show that the existence of a CSR committee is generally positively associated with performance by the company. No generalized relationship was found between the fact that a company has a CSR committee and belongs to an environmentally sensitive industry, and its performance. Regarding the implementation of the Directive 2014/95/EU, in the sample considered, its effect was also not relevant for the companies' performance. |
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The influence of the CSR Committee in firms' financial and non-financial performance: evidence from France, Germany, and the UKCSR committeeESG scoresEnvironmentally sensitive industriesDirective 2014/95/EUPerformanceComité RSCPontuação ESGIndústrias ambientalmente sensíveisDiretiva 2014/95/UEDesempenhoThe CSR committee is a corporate governance mechanism used by companies to promote and develop corporate social responsibility. It must promote a CSR oriented strategy, include it in the company's policies and monitor the compliance with those said policies. This study is an analysis of how a CSR committee can influence firms' performance. The sample consists of 415 companies from the top 3 countries with the biggest economies in the European Union. In the first approach, it will be analysed solely the influence of the CSR committee on performance. Secondly, it will be analysed the influence of a CSR committee in an environmentally sensitive industry, and finally, the influence of the implementation of the Directive 2014/95/EU in firms with a CSR committee. The results show that the existence of a CSR committee is generally positively associated with performance by the company. No generalized relationship was found between the fact that a company has a CSR committee and belongs to an environmentally sensitive industry, and its performance. Regarding the implementation of the Directive 2014/95/EU, in the sample considered, its effect was also not relevant for the companies' performance.O comité de Responsabilidade Social Corporativa (RSC) é um mecanismo de governo corporativo usado pelas empresas para promover e desenvolver a responsabilidade social corporativa. Tem como dever promover uma estratégia orientada para a RSC, inseri-la nas políticas da empresa e monitorizar o cumprimento dessas políticas. Este estudo é uma análise de como um comité de RSC é capaz de influenciar o desempenho das empresas. A amostra é composta por 415 empresas pertencentes aos países com as 3 maiores economias da União Europeia. Numa primeira abordagem será analisada apenas a influência da existência do comité de RSC no desempenho da empresa. Em segundo lugar, será analisada a influência do comité de RSC numa indústria considerada ambientalmente sensível, e por último, a influência da implementação da Diretiva 2014/95/UE em empresas com um comité de RSC. Os resultados mostram que a existência de um comité de RSC geralmente está positivamente relacionada com o desempenho por parte da empresa. Não foi encontrada uma relação generalizada entre o facto de uma empresa ter um comité de RSC, pertencer a uma indústria ambientalmente sensível, e o seu desempenho. Quando à implementação da Diretiva 2014/95/EU, na amostra considerada, o seu efeito também não foi relevante para o desempenho das empresas.2022-12-10T00:00:00Z2020-12-10T00:00:00Z2020-12-102020-10info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisapplication/pdfhttp://hdl.handle.net/10071/21946TID:202609570engJorge, Inês Carreirainfo:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2023-11-09T18:01:30Zoai:repositorio.iscte-iul.pt:10071/21946Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T22:32:56.038714Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse |
dc.title.none.fl_str_mv |
The influence of the CSR Committee in firms' financial and non-financial performance: evidence from France, Germany, and the UK |
title |
The influence of the CSR Committee in firms' financial and non-financial performance: evidence from France, Germany, and the UK |
spellingShingle |
The influence of the CSR Committee in firms' financial and non-financial performance: evidence from France, Germany, and the UK Jorge, Inês Carreira CSR committee ESG scores Environmentally sensitive industries Directive 2014/95/EU Performance Comité RSC Pontuação ESG Indústrias ambientalmente sensíveis Diretiva 2014/95/UE Desempenho |
title_short |
The influence of the CSR Committee in firms' financial and non-financial performance: evidence from France, Germany, and the UK |
title_full |
The influence of the CSR Committee in firms' financial and non-financial performance: evidence from France, Germany, and the UK |
title_fullStr |
The influence of the CSR Committee in firms' financial and non-financial performance: evidence from France, Germany, and the UK |
title_full_unstemmed |
The influence of the CSR Committee in firms' financial and non-financial performance: evidence from France, Germany, and the UK |
title_sort |
The influence of the CSR Committee in firms' financial and non-financial performance: evidence from France, Germany, and the UK |
author |
Jorge, Inês Carreira |
author_facet |
Jorge, Inês Carreira |
author_role |
author |
dc.contributor.author.fl_str_mv |
Jorge, Inês Carreira |
dc.subject.por.fl_str_mv |
CSR committee ESG scores Environmentally sensitive industries Directive 2014/95/EU Performance Comité RSC Pontuação ESG Indústrias ambientalmente sensíveis Diretiva 2014/95/UE Desempenho |
topic |
CSR committee ESG scores Environmentally sensitive industries Directive 2014/95/EU Performance Comité RSC Pontuação ESG Indústrias ambientalmente sensíveis Diretiva 2014/95/UE Desempenho |
description |
The CSR committee is a corporate governance mechanism used by companies to promote and develop corporate social responsibility. It must promote a CSR oriented strategy, include it in the company's policies and monitor the compliance with those said policies. This study is an analysis of how a CSR committee can influence firms' performance. The sample consists of 415 companies from the top 3 countries with the biggest economies in the European Union. In the first approach, it will be analysed solely the influence of the CSR committee on performance. Secondly, it will be analysed the influence of a CSR committee in an environmentally sensitive industry, and finally, the influence of the implementation of the Directive 2014/95/EU in firms with a CSR committee. The results show that the existence of a CSR committee is generally positively associated with performance by the company. No generalized relationship was found between the fact that a company has a CSR committee and belongs to an environmentally sensitive industry, and its performance. Regarding the implementation of the Directive 2014/95/EU, in the sample considered, its effect was also not relevant for the companies' performance. |
publishDate |
2020 |
dc.date.none.fl_str_mv |
2020-12-10T00:00:00Z 2020-12-10 2020-10 2022-12-10T00:00:00Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
format |
masterThesis |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://hdl.handle.net/10071/21946 TID:202609570 |
url |
http://hdl.handle.net/10071/21946 |
identifier_str_mv |
TID:202609570 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.source.none.fl_str_mv |
reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação instacron:RCAAP |
instname_str |
Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
instacron_str |
RCAAP |
institution |
RCAAP |
reponame_str |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
collection |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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