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Lopes, A.I. & Jorge, I. (2021). The influence of the CSR Committee in firm’s financial and non-financial performance: Evidence from France, Germany, and the UK. 2021 JIAR Conference.

A. I. Lopes and I. Jorge,  "The influence of the CSR Committee in firm’s financial and non-financial performance: Evidence from France, Germany, and the UK", in 2021 JIAR Conf., Memphis, 2021

@misc{lopes2021_1734884812730,
	author = "Lopes, A.I. and Jorge, I.",
	title = "The influence of the CSR Committee in firm’s financial and non-financial performance: Evidence from France, Germany, and the UK",
	year = "2021",
	howpublished = "Digital",
	url = "https://aaahq.org/Meetings/2021/JIAR"
}

TY  - CPAPER
TI  - The influence of the CSR Committee in firm’s financial and non-financial performance: Evidence from France, Germany, and the UK
T2  - 2021 JIAR Conference
AU  - Lopes, A.I.
AU  - Jorge, I.
PY  - 2021
CY  - Memphis
UR  - https://aaahq.org/Meetings/2021/JIAR
AB  - The CSR committee is a corporate governance mechanism used by companies to 
encourage and develop corporate social responsibility, promoting and complying with a CSR 
oriented strategy. This study is an analysis of how a CSR committee can influence firms’ 
performance, comprising companies from the higher European countries by GDP. In the first 
approach, it is analyzed the influence of the CSR committee on financial and non-financial 
performance. Then, the moderate role of environmentally sensitive industries, and the influence 
of the implementation of the Directive 2014/95/EU, are analysed. The results show that the 
existence of a CSR committee is generally positively (negatively) associated with non-financial 
(financial)performance by the company. While this relationship is not statistically different for 
firms with CSR Committee belonging to an environmentally sensitive industry, findings suggest
that the effectiveness of the Directive 2014/95/EU turns the relationship between CSR 
Committee and financial performance to positive
ER  -