抄録
This study identifies the effects of diversity among directors and managers on corporate social responsibility (CSR) procurement and CSR auditing. First, the promotion of diversity status, CSR procurement and CSR auditing status were explained. Then, an empirical analysis was conducted using cross-sectional data of 1,225 Japanese corporations in 2019. A logit regression model was employed, wherein the dependent variable considered was whether the firms execute CSR procurement or CSR auditing. The five categories of diversity considered and analysed, include non-Japanese directors, non-Japanese managers, women directors, women managers, and independent directors. The results showed significant and positive correlations between non-Japanese directors or managers and CSR procurement or CSR auditing. However, there were no relevant correlations between women directors or managers and CSR procurement or auditing. Additionally, there were no relevant correlations between independent directors and CSR procurement or auditing. Firm size and industry were also found to affect all types of issues.
