In our modest opinion, the originality of the paper is: (i) analyse of the association between remuneration committees and CSR disclosure; (ii) examine the moderating effect of independent board in the association between the remuneration committees and the disclosure of CSR information. We have not found previous research focused on these both topics. We have improved the theoretical background. In our modest opinion, the originality of the paper is: (i) analyse of the association between remuneration committees and CSR disclosure; (ii) examine the moderating effect of independent board in the association between the remuneration committees and the disclosure of CSR information. We have not found previous research focused on these both topics. We have improved the section to clarify the need to extend this line of research and have included the following references: Abeysekera, I. (2012). Role of remuneration committee in narrative human capital disclosure. Accounting & Finance, 52, 1-23. Alotaibi, K. O., & Hussainey, K. (2016). Determinants of CSR disclosure quantity and quality: Evidence from non-financial listed firms in Saudi Arabia. International Journal of Disclosure and Governance, 13(4), 364-393. Chhaochharia, V. & Grinstein, Y. (2009). CEO compensation and board structure. The Journal of Finance, 61,(1), 231-261. Kanapathippillai, S., Mihret, D., & Johl, S. (2019). Remuneration committees and attribution disclosures on remuneration decisions: Australian evidence. Journal of business ethics, 158(4), 1063–1082 Suttipun, M. (2021). The influence of board composition on environmental, social and governance (ESG) disclosure of Thai listed companies.
The theoretical background is weak. I am not convinced on your explanation on why committees would affect CSR.