Sustainability‐Focused or Unfocused CSR Committees: Which Ones Are Beneficial for Corporate Environmental Performance?
研究了意大利工业上市公司中CSR委员会的职责范围、主席特征与企业环境绩效的关系，发现只有专注可持续发展的委员会及其主席的特定特征（如高管身份、较长任期）与环境绩效正相关。
ABSTRACT This study investigates the relationship between corporate social responsibility (CSR) committees' mandates, the characteristics of their chairs, and corporate environmental performance. Employing the whole sample of Italian industrial firms listed on Euronext Milan, we find that only sustainability‐focused CSR committees are positively associated with corporate environmental performance. Moreover, specific characteristics of committee chairs in sustainability‐focused CSR committees are significantly linked to corporate environmental performance. Chairs with executive roles and longer tenure are positively associated with corporate environmental performance. These results highlight the importance of committee structure, clarity of mandates, and the characteristics of committee chairs in shaping corporate environmental strategies, as well as offer practical and theoretical implications.