THE DETERMINANTS OF CSR REPORTING: A LONGITUDINAL STUDY OF COMPANIES LISTED ON THE SBF 120

Abstract

This research identifies the factors of the level of CSR reporting of the companies listed on the SBF 120. The level of CSR reporting was assessed both globally and by distinguishing its dimensions. Our results reveal that the proportion of women on boards as well as the existence of a CSR committee significantly influence the level of CSR reporting, globally or partially depending on the factor considered. On the other hand, the proportion of independent directors and the separation of the functions of manager and chairman of the board don’t explain the level of CSR reporting.