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Erschienen in:
Introduction to Corporate Environmental Responsibility, Accounting and Finance Kapitel lesen Erstes Kapitel lesen

2021 | OriginalPaper | Buchkapitel

4. Firm-Specific Determinants of Corporate Environmental Responsibility

verfasst von : Panagiotis Dimitropoulos, Konstantinos Koronios

Erschienen in: Corporate Environmental Responsibility, Accounting and Corporate Finance in the EU

Verlag: Springer International Publishing

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Abstract

The scope of this chapter is to examine the financial, size and governance determinants of CER activities of 7313 listed corporations originating from 24 EU countries over the period 2003–2018. Empirical analysis suggested that profitability, leverage, size and growth opportunities impact positively on the CER and its components, while CEO duality had a negative impact on CER performance. Moreover, the level of CER performance (devotion and engagement) is associated with the existence of a CSR committee within the firm which provides strategic direction and focus on corporate activities. Finally, the separation of the sample firms between code law and common law firms indicated that the aforementioned associations are more significant for code law firms suggesting that countries’ legal system has an impact on corporate decisions regarding CER.

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Vorheriges Kapitel Literature Review on Corporate Environmental Responsibility
Nächstes Kapitel Corporate Environmental Responsibility and Financial Performance
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Metadaten
Titel
Firm-Specific Determinants of Corporate Environmental Responsibility
verfasst von
Panagiotis Dimitropoulos
Konstantinos Koronios
Copyright-Jahr
2021
Buch
Corporate Environmental Responsibility, Accounting and Corporate Finance in the EU

Print ISBN: 978-3-030-72772-7

Electronic ISBN: 978-3-030-72773-4

Copyright-Jahr: 2021

DOI
https://doi.org/10.1007/978-3-030-72773-4_4