Drivers and value-relevance of CSR performance in the logistics sector: A cross-country firm-level investigation

The purpose of this study is to explore the drivers and value-relevance of corporate social responsibility performance in the logistics sector by particularly focusing on board characteristics and ownership structure. Corporate social responsibility performance is measured with a composite ESG (environmental, social, and governance) score and with its three sub-dimensions between 2011 and 2018. Fixed Effects regression analysis was run to test...