Yönetim Kurulu Çeşitliliği ve Kurumsal Sosyal Sorumluluk Söylemleri Arasındaki İlişki: Kurumsal Çevrenin Moderatör Etkisi

Öz

Bu araştırmanın amacı, yönetim kurulu çeşitliliği ve kurumsal sosyal sorumluluk (KSS) söylemleri arasındaki ilişkide faaliyet gösterilen ülkeye ait kurumsal çevrenin moderatör etkisini ortaya koymaktır. İlgili literatür çerçevesinde geliştirilen araştırma hipotezleri 30 ülkeden seçilen 192 işletmeden, nitel ve nicel veri toplama araçları bir arada kullanılarak elde edilen veriler ile test edilmektedir. Elde edilen bulgular, kurulda yer alan kadın üye oranı ve Ph.D. derecesine sahip üye oranı ile KSS arasında pozitif yönlü bir ilişkiye kanıt sağlarken, MBA derecesine sahip üye oranı için elde edilen ilişki negatif yönlüdür. Analiz sonuçları YK çeşitliliği ile KSS arasındaki bu ilişkilerin kurumsal çevre boyutları olarak ele alınan düzenleyici, normatif ve bilişsel çevrenin güçlü ve zayıf düzeylerine göre farklılaşacağını ifade eden moderatör hipotezlere de çeşitli düzeylerde kanıt sağlamaktadır.

Anahtar Kelimeler

• Yönetim Kurulu Çeşitliliği
• Kadın Yönetim Kurulu Üyeleri
• Kurumsal Sosyal Sorumluluk
• Kurumsal Çevre
• Moderatör Etki

The Relationship Between Board Diversity and Corporate Social Responsibility Disclosures: The Moderator Effect of Institutional Environment

Öz

The purpose of this study is to examine the moderator effect of the country’s institutional environment on the relationship between board diversity and corporate social responsibility (CSR)
disclosures. The research hypotheses developed in the framework of the related literature are tested by means of data obtained from the administration of both qualitative and quantitative data collection instruments to the 192 business organizations chosen among 30 countries. The findings showed a positive relationship between CSR and the ratio of female members in the board, and the ratio of members with a Ph.D. degree, but the obtained findings for the member rate having MBA was found to be negative. The results of the analysis provide evidences for moderator hypotheses which assert that this relationship between board diversity and CSR differ according to the level of weakness and powerful of regulatory, normative and cognitive environments as corporate environmental dimensions.

Anahtar Kelimeler

• Board Diversity
• Corporate Social Responsibility
• Female Board Members
• Institutional Environment
• Moderator Effect

Kaynakça

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