This paper examines the relationship between board capital attributes and corporate social responsibility disclosure (CSRD) quality and how CEO power moderates the association between board capital attributes and CSRD quality. Using a cross-sectional sample of 114 firms, we find that directors' experience and directors' interlocking have positive impacts on CSRD quality while directors' political ties have a significant negative impact on CSRD quality in Saudi firms. Contrary to our hypotheses, we find no support for the impacts of directors' education, directors' expertise, and board nationality on CSRD quality. Moreover, we find partial support for the moderation effects of CEO power. Overall, we theoretically highlight the roles of resource dependence theory and agency theory in enhancing CSRD quality.

中文翻译：

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董事会资本是否提高了企业社会责任披露质量？CEO权力的作用

本文考察了董事会资本属性与企业社会责任披露 (CSRD) 质量之间的关系，以及 CEO 权力如何调节董事会资本属性与 CSRD 质量之间的关联。使用 114 家公司的横截面样本，我们发现董事的经验和董事的联动对沙特公司的 CSRD 质量有积极影响，而董事的政治关系对沙特公司的 CSRD 质量有显着的负面影响。与我们的假设相反，我们没有发现董事教育、董事专业知识和董事会国籍对 CSRD 质量的影响。此外，我们发现部分支持 CEO 权力的调节作用。总体而言，我们从理论上强调了资源依赖理论和代理理论在提高 CSRD 质量方面的作用。