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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. & Jorge, I. (2021). The influence of the CSR Committee in firms’ financial and non-financial  performance: evidence from France, Germany, and the UK. European Accounting Association (EAA) Virtual Congress 2021.
Exportar Referência (IEEE) 
A. I. Lopes and I. Jorge,  "The influence of the CSR Committee in firms’ financial and non-financial  performance: evidence from France, Germany, and the UK", in European Accounting Association (EAA) Virtual Congr. 2021, Virtual, 2021
Exportar BibTeX 
@misc{lopes2021_1732202296543,
	author = "Lopes, A.I. and Jorge, I.",
	title = "The influence of the CSR Committee in firms’ financial and non-financial  performance: evidence from France, Germany, and the UK",
	year = "2021",
	howpublished = "Digital",
	url = "https://eaa2021.virtual.eaacongress.org/r/home"
}
Exportar RIS 
TY  - CPAPER
TI  - The influence of the CSR Committee in firms’ financial and non-financial  performance: evidence from France, Germany, and the UK
T2  - European Accounting Association (EAA) Virtual Congress 2021
AU  - Lopes, A.I.
AU  - Jorge, I.
PY  - 2021
CY  - Virtual
UR  - https://eaa2021.virtual.eaacongress.org/r/home
AB  - The CSR committee is a corporate governance mechanism used by companies to promote and 
develop corporate social responsibility. It must promote a CSR oriented strategy, include it in the 
company’s policies and monitor the compliance with those said policies.
This study is an analysis of how a CSR committee can influence firms’ performance. The sample 
consists of 415 companies from the top 3 countries with the biggest economies in the European Union. 
In the first approach, it will be analysed solely the influence of the CSR committee on performance. 
Secondly, it will be analysed the influence of a CSR committee in an environmentally sensitive 
industry, and finally, the influence of the implementation of the Directive 2014/95/EU in firms with 
a CSR committee.
The results show that the existence of a CSR committee is generally positively associated with 
performance by the company. No generalized relationship was found between the fact that a company 
has a CSR committee and belongs to an environmentally sensitive industry, and its performance. 
Regarding the implementation of the Directive 2014/95/EU, in the sample considered, its effect was 
also not relevant for the companies’ performance.
ER  -