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Lopes, A.I. (2021). Towards the influence of CSR Committees on corporate performance [FRS]. Research Seminars BRU-IUL.
Export Reference (IEEE) 
A. I. Lopes,  "Towards the influence of CSR Committees on corporate performance [FRS]", in Research Seminars BRU-IUL, 2021
Export BibTeX 
@null{lopes2021_1766280585855,
	year = "2021",
	url = "https://bru.iscte-iul.pt/research/research-seminars/"
}
Export RIS 
TY  - GEN
TI  - Towards the influence of CSR Committees on corporate performance [FRS]
T2  - Research Seminars BRU-IUL
AU  - Lopes, A.I.
PY  - 2021
UR  - https://bru.iscte-iul.pt/research/research-seminars/
AB  - The main objectives of this study are to analyse the influence that CSR Committees have on financial and non-financial performance; to test whether that influence is mediated by the role of stakeholder engagement and CSR reporting; and whether it is moderated by the effective date of the European Union Non-financial Reporting Directive. Despite the slight differences between the three EU countries chosen for this study - France, German, and the UK - , we find that the level of engagement with, and reporting to, stakeholders, may act as a channel which strengthens CSR performance, enhancing its role to positively mediate the CSR Committee – non-financial performance relationship. We also find that the presence of CSR Committees boosts that engagement & reporting, without stressing financial performance. Our results also suggest the moderating role the effectiveness of the EU Directive plays with regard to improving direct, and/or indirect mediation through engagement & reporting, and the CSR Committee –financial performance relationship, maintaining the positive impact on non-financial ESG metrics.
ER  -