Chapter 37
Impact of Corporate Governance on CSR
in Slovak Insurance Companies
Janka Grofˇ cíková, Katarína Izáková and Dagmar Škvareninová
Abstract Corporate governance creates important signals that the company sends to
its surroundings. It affects the performance of the company and consequently the sat-
isfaction of owners and employees, the trust of creditors, clients, and all other interest
groups. There are several ways to gain their trust and satisfaction. One of them is to
present information on financial support for activities that are called corporate social
responsibility (CSR). The application of the CSR in practice is all the more important
in companies providing insurance services, which are often referred to in the literature
as trust-based products. There is only little attention paid to the research of corpo-
rate governance in relation to corporate social responsibility in insurance companies.
Therefore, in our contribution, we examine the impact of selected determinants of
corporate governance on corporate social responsibility information disclosure in
insurance companies based in Slovakia. We use the basic methods of regression and
correlation analysis to quantify this relationship. The selection of explanatory deter-
minants of CG is carried out in accordance with the assumption of shareholders’ and
stakeholders’ theories of management. The goal is to find out which set of variables
will better explain the impact of corporate governance on CSR reporting. The results
of the analysis showed that the model based on stakeholder’s theory assumptions
explains the changes in reporting CSR information better.
Keywords Corporate governance · Corporate social responsibility · Insurance
companies
JEL Codes M14 · G22
J. Grofˇ cíková (B) · K. Izáková · D. Škvareninová
Department of Finance and Accounting, Faculty of Economics, Matej Bel University,
Tajovského 10, Banská Bystrica, Slovakia
e-mail: janka.grofcikova@umb.sk
K. Izáková
e-mail: katarina.izakova@umb.sk
D. Škvareninová
e-mail: dagmar.skvareninova@umb.sk
© Springer Nature Switzerland AG 2020
N. Tsounis and A. Vlachvei (eds.), Advances in Cross-Section Data Methods
in Applied Economic Research, Springer Proceedings in Business and Economics,
https://doi.org/10.1007/978-3-030-38253-7_37
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