The impact of board CSR orientation on CSR strategy, CSR, and earnings management

Using an international sample, this thesis examines the impact of board CSR orientation, a specific form of board-level governance, on CSR strategy, CSR performance, CSR disclosures, and earnings management. It also examines the impact of CSR strategy on CSR performance and CSR disclosures, a topic that is not yet explored. The findings support the arguments in the literature that board CSR orientation has a positive impact on CSR-related strategy, performance, and disclosures, and it reduces earnings management behaviour. The result also supports the suggestion that CSR strategies are a determinant of having a superior CSR performance and CSR disclosures