The efficacy of board independence on C.S.R. practices: empirical evidence from China

The objective of this study is to identify the efficacy of board independence on corporate social responsibility (C.S.R.) practices in the companies of mainland China. It was noted by the earlier studies that the relationship between the implications of C.S.R. strategies, and the board of governors is disturbing in China because of the ownership and other related issues. In this study, to identify the results of variables related to C.S.R., the adopted method was content analysis. Furthermore, to determine the results for the efficacy of board independence on C.S.R., the ordinary least square method was adopted in this study. The study concludes that with effective strategies and implications by board independence a high level of C.S.R. can be achieved. Significantly, this study provides a detailed insight into the efficacy of board independence and C.S.R. to ensure that all the strategies would be effective with an independent board.