volume 27, issue 1, P77-98 2019
DOI: 10.1108/mbr-11-2017-0084
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Hanh Thi Song Pham, Hien Thi Tran

Abstract: Purpose This paper aims to investigate the effects of board model and board independence on corporate social responsibility (CSR) disclosure of multinational corporations (MNCs). Design/methodology/approach The authors developed an empirical model in which CSR disclosure is the dependent variable and board model (two-tier vs one-tier), board independence (a proportion of independent directors on a board) and the interaction variable of board model and board independence together with several variables conve…

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