2026-05-27T08:40:42Zhttps://riubu.ubu.es/oai/requestoai:riubu.ubu.es:10259/73822024-05-10T11:52:08Zcom_10259_7380com_10259_5086com_10259_2604col_10259_7381
Repositorio Institucional de la Universidad de Burgos
author
Andrés, Pablo de
author
García Rodríguez, Íñigo
author
Romero Merino, María Elena
author
Santamaría Mariscal, Marcos
2023-02-06T08:28:02Z
2023-02-06T08:28:02Z
2022-02
1863-6683
http://hdl.handle.net/10259/7382
10.1007/s11846-022-00526-8
1863-6691
This study analyzes the infuence of directors with political connections on corpo‑
rate social responsibility (CSR). Using a sample of Spanish savings banks (cajas)
during the period 2004–2013, we analyze the infuence of political directors on the
CSR of these entities, focusing on their ideology and regional identity. Our results
indicate that the higher the proportion of directors with political ties on the board,
the greater the allocation of resources to CSR activities. In addition to this positive
efect of board politicization, we fnd that political directors’ liberal ideology posi‑
tively afects CSR, both directly and in moderating the relationship between political
directors and CSR. Our results also validate that political directors’ regional iden‑
tity boosts the positive efect they have on CSR. Finally, we encounter various dif‑
ferences depending on the nature of the projects funded through CSR. Therefore,
our study demonstrates the importance of delving into the characteristics of political
directors to elucidate their efects on corporate policies.
eng
Atribución 4.0 Internacional
Political directors
Ideology
Liberal
Regional identity
Board of directors
Corporate social responsibility (CSR)
Political directors and corporate social responsibility: Are political ideology and regional identity relevant?
info:eu-repo/semantics/article
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URL
https://riubu.ubu.es/bitstream/10259/7382/1/Andres-rms_2022.pdf
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Andres-rms_2022.pdf