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A publicação pode ser exportada nos seguintes formatos: referência da APA (American Psychological Association), referência do IEEE (Institute of Electrical and Electronics Engineers), BibTeX e RIS.

Exportar Referência (APA) 
Lopes, A.I. (2025). CSR Committees and  ESG Performance in  the  Pre-CSRD Era:  The Mediating Role of  Stakeholder Engagement in Driving  Sustainable Value. 20th EUFIN – The Conference of Accounting in Europe 2025.
Exportar Referência (IEEE) 
A. I. Lopes,  "CSR Committees and  ESG Performance in  the  Pre-CSRD Era:  The Mediating Role of  Stakeholder Engagement in Driving  Sustainable Value", in 20th EUFIN – The Conf. of Accounting in Europe 2025, 2025
Exportar BibTeX 
@misc{lopes2025_1769473742344,
	author = "Lopes, A.I.",
	title = "CSR Committees and  ESG Performance in  the  Pre-CSRD Era:  The Mediating Role of  Stakeholder Engagement in Driving  Sustainable Value",
	year = "2025",
	url = "https://eufin-conf.org/"
}
Exportar RIS 
TY  - CPAPER
TI  - CSR Committees and  ESG Performance in  the  Pre-CSRD Era:  The Mediating Role of  Stakeholder Engagement in Driving  Sustainable Value
T2  - 20th EUFIN – The Conference of Accounting in Europe 2025
AU  - Lopes, A.I.
PY  - 2025
UR  - https://eufin-conf.org/
AB  - As sustainability reporting gains regulatory traction across the EU, this study explores whether the presence of a Corporate Social Responsibility (CSR) Committee on a company’s board influences both financial (accounting, market) and non-financial (ESG Combined) performance. Using a panel mediation framework, we investigate whether stakeholder engagement and sustainability reporting act as key channels through which CSR Committees shape performance outcomes. Drawing on 7,667 firm-year observations from 36 countries between 2010 and 2021, our results show that CSR Committees exert a positive direct effect on ESG performance but a negative direct effect on financial performance—effects that are reversed and amplified when mediated by stakeholder-oriented disclosure strategies. These findings are robust to endogeneity controls and suggest that CSR Committees serve as governance levers that foster transparency, engagement, and legitimacy. The study contributes pre-CSRD insights into how voluntary governance structures may anticipate the strategic demands of forthcoming EU sustainability reporting standards.
ER  -