出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：This study examines the impact of board attributes on corporate social responsibility performance of Listed Cement Companies in Nigeria. The data were collected from annual reports and accounts of the sampled companies for the period of twelve years from 2004 to 2014. Data were analyzed by means of descriptive statistics to provide summary statistics for the variables. Ordinary Least Square (OLS) and Generalized Least Square (GLS) regression were used in testing the study hypotheses using STATA software version 12.00. A panel data regression technique is employed since the data has both time series and cross sectional attributes. The study finds that board attributes have significant impact on corporate social responsibility performance in the listed cement companies in Nigeria. Thus, Board size has significant positive impact and managerial ownership has significant negative impact, and board composition have insignificant positive impact on the corporate social responsibility performance. The study concludes that board attributes have a very strong explanatory power on the variations of corporate social responsibility performance in the Nigerian listed cement companies. The study recommends that to promote good relationship with host communities through CSR and its related disclosure, the Nigerian listed cement companies’ owners should ensure competent board sizes are put in place. Any increase in the board size should constitute the increase in the number of non-executive directors. Keyword: Corporate Social Responsibility Performance, board attributes, Nigeria.
