Desender, Kurt A.Epure, MirceaUniversitat Pompeu Fabra. Departament d'Economia i Empresa2017-07-262017-07-262013-10-01http://hdl.handle.net/10230/21251We analyze how ownership concentration and type, and board independence are related to corporate social performance (CSP). Drawing from agency and team production theories, we argue that the distribution of costs and benefits to shareholders and other stakeholders is crucial to understand what drives CSP. We analyze an international panel of listed firms and reveal that CSP is negatively related to ownership concentration, but positively to board independence. Furthermore, the ownership type and the business context matter. Ownership concentration is negatively related to CSP more strongly in shareholder-oriented societies. This negative relationship is weaker in egalitarian societies.application/pdfengL'accés als continguts d'aquest document queda condicionat a l'acceptació de les condicions d'ús establertes per la següent llicència Creative Commonsinfo:eu-repo/semantics/workingPapercorporate governance; corporate social performance (responsibility); ownership; boards; institutions; culture.Management and Organization StudiesFinance and Accountinginfo:eu-repo/semantics/openAccess