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Research Article |

The Impact of Corporate Social Responsibility Committee on Corporate Social Responsibility: Empirical Evidence from France

The main aim of the current study is to analyze how the corporate social responsibility committee (CSRC) could influence corporate social performance. We focus on specific areas of corporate social responsibility (hereafter CSR), especially protection of human rights, environment and enhancing business ethics, community involvement, corporate governance, and workplace conditions. It is drawn on firms listed on the SBF120 (Société des Bourses Françaises) index consisting of the 120 largest capitalizations listed on the French Stock Exchange market between 2003 and 2018. Using propensity score matching and System Generalized Method of Moments, we run several tests and provide the following findings. First, establishing CSR committees enhances social performance through particular vehicles, such as increasing business involvement in ecological and social projects protecting human rights. Second, several CSRC characteristics have more pronounced effects on CSR performances, while others have marginal effects. For instance, all CSR dimensions are positively associated with directors’ assiduity and negatively related to the CEO involvement in CSRC, although the chair membership enhances CSR performance by improving the employees’ well-being, ethics in businesses, and governance. Women CSRC directors are more concerned about the environment, human rights, and corporate governance. Regarding CSRC functioning, meeting frequency increases human resources and business ethics. Also, CSRC meeting frequency is positively associated with CSR performance, specifically human resources and business ethics issues. Besides, a positive association between board chair membership and human resources, business ethics, and corporate governance is also identified. These results are robust in high CSR-sensitive industries. These findings shed light on the timely role of CSRC in improving CSR strategies and provide support for companies to consider specialized committees that are responsible for CSR-related issues as a mechanism to improve firm performance. Furthermore, it provides managerial recommendations on the profile of CSRC members: the cognitive and individual characteristics are key determinants in CSR involvement and performance. Specifically, more diverse committees help to achieve and enhance different areas of CSR.

Board Composition, Committee Diversity, Governance Quality, Committee Meeting, Committee Membership

APA Style

Beji, R., Yousfi, O., Omri, A. (2023). The Impact of Corporate Social Responsibility Committee on Corporate Social Responsibility: Empirical Evidence from France. European Business & Management, 9(6), 136-154.

ACS Style

Beji, R.; Yousfi, O.; Omri, A. The Impact of Corporate Social Responsibility Committee on Corporate Social Responsibility: Empirical Evidence from France. Eur. Bus. Manag. 2023, 9(6), 136-154. doi: 10.11648/j.ebm.20230906.11

AMA Style

Beji R, Yousfi O, Omri A. The Impact of Corporate Social Responsibility Committee on Corporate Social Responsibility: Empirical Evidence from France. Eur Bus Manag. 2023;9(6):136-154. doi: 10.11648/j.ebm.20230906.11

Copyright © 2023 Authors retain the copyright of this article.
This article is an open access article distributed under the Creative Commons Attribution License ( which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

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