scholarly journals Ownership structure, stakeholder engagement, and corporate social responsibility policies: The moderating effect of board independence

2020 ◽  
Vol 27 (3) ◽  
pp. 1344-1360 ◽  
Author(s):  
Mohammad A. A. Zaid ◽  
Sara T. F. Abuhijleh ◽  
María Consuelo Pucheta‐Martínez
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Ownership Structure ◽  
Stakeholder Engagement ◽  
Moderating Effect ◽  
Board Independence ◽  
Corporate Social

scholarly journals Board Structure and Corporate Social Responsibility: Evidence From Developing Economy

SAGE Open ◽  
2021 ◽  
Vol 11 (1) ◽  
pp. 215824402098854
Author(s):  
E. Chuke Nwude ◽  
Comfort Amaka Nwude
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Empirical Investigation ◽  
Developing Economies ◽  
Gender Diversity ◽  
Financial Statements ◽  
Board Independence ◽  
Board Structure ◽  
Disclosure Requirements ◽  
Corporate Social

This article undertakes an empirical investigation on how firm board characteristics relate with corporate social responsibility disclosure (CSRD) in the banking industry of developing economies with a particular interest in Nigeria. The study focuses on a sample of 11 out of the 13 Nigerian listed national commercial banks which provide similar services and are subject to the same regulations and disclosure requirements by the Central Bank of Nigeria (CBN) from 2007 to 2018. Multiple regression analysis was employed on panel data obtained from the banks’ audited financial statements. The findings show that board with large number of persons, low proportion of persons operating outside the bank operations, and higher percentage of feminine directors on the board support higher level of corporate social responsibility (CSR). The results of large number of persons on board and better proportion of feminine administrators support the resource dependency theory and agency theory which offer the broad theoretical underpinnings for this study. The low percentage of nonexecutive administrators negates stand of bank regulators. This implies that banks with an oversized board size, gender diversity, and less board independence are seemingly favorably disposed to improve on CSR.

Do board directors and good corporate governance improve integrated reporting quality? The moderating effect of CSR: an empirical analysis

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jamel Chouaibi ◽  
Saida Boulhouchet ◽  
Raghad Almallah ◽  
Yamina Chouaibi
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Moderating Effect ◽  
Integrated Reporting ◽  
Board Diversity ◽  
Content Type ◽  
Board Characteristics ◽  
Good Corporate Governance ◽  
Corporate Social

PurposeThis paper targets to shed light on the relationship between board characteristics, good corporate governance and the integrated reporting quality (IRQ) and even if this relationship is moderated by the corporate social responsibility.Design/methodology/approachData from a sample of 185 European firms selected from STOXX 600 Index between 2010 and 2019 are used to test the model using panel data and multiple regression. This paper is motivated by using panel data estimated feasible generalized least squares method. A multiple regression model is used to analyze the moderating effect of the corporate social responsibility on the association between board characteristics, good corporate governance and the IRQ.FindingsConsistent with the expectations, the results showed that there is a positive relationship between board independence, board diversity, good corporate governance and IRQ. Furthermore, the findings suggest that moderating effect positively affects the relationship between the board characteristics, good corporate governance and IRQ.Practical implicationsThe results of this study have an impact on policymakers. The presence of women and independent members of the board should be encouraged. This has a positive effect on the availability of high-quality information, able to drive investment levels and stakeholder participation.Originality/valueThis study supports the existing literature. First, it expands the scientific debate on the topic of integrated reporting (IR). Second, it extends the scope of agency theory, which is rarely used to explain IR-related phenomena. This study is one of the first to examine the moderating effect of corporate social responsibility on the association between a set of governance characteristics (i.e. Board independence and board diversity) and integrated reporting adoption.

scholarly journals Board Attributes and Corporate Social Responsibility Disclosure: A Meta-Analysis

2018 ◽  
Vol 10 (12) ◽  
pp. 4808 ◽  
Author(s):  
Jaime Guerrero-Villegas ◽  
Leticia Pérez-Calero ◽  
José Hurtado-González ◽  
Pilar Giráldez-Puig
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Meta Analysis ◽  
Negative Relationship ◽  
Board Independence ◽  
Board Size ◽  
Ceo Duality ◽  
Capital Costs ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social

Many studies have examined the relationships between board attributes (board independence, CEO duality, board size, and women on boards) and corporate social responsibility disclosure (CSRD) as a means to improve a firm’s reputation. This research was performed in various international settings and uneven outcomes were obtained. We therefore meta-analyzed 88 studies to summarize scattered evidence and found that CEO duality had a significantly negative relationship with CSRD, while board independence, board size and women representation had a significantly positive relationship with CSRD. These relationships were more significant in countries with low levels of commitment to sustainable goals. Thus, our study revealed differences in the relationship between board attributes and CSRD, and that these differences were conditioned by the institutional contexts in which firms operate. Our research has practical implications for practitioners and policy makers alike as we offer guidelines on the most suitable corporate governance mechanisms to achieve lower capital costs and better access to finance.

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