scholarly journals The Effect of Corporate Social Responsibility and Board Gender Diversity on Bankruptcy: Evidence from Korea

2021 ◽  
Author(s):  
Hyun-Jung Nam ◽  
Yohan An
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Gender Diversity ◽  
Fixed Effect ◽  
Moderating Effect ◽  
Effect Estimation ◽  
Board Gender Diversity ◽  
Female Director ◽  
Corporate Social

This study investigates whether corporate social responsibility (CSR) activities and board gender diversity affect bankruptcy. The core issue focuses on the moderating effect between CSR activities and board gender diversity on bankruptcy. Using 4,654 firmyear observations from a sample of 581 non-financial firms listed on the Korean Stock Exchange over the period 2009–2017, we employ the fixed effect estimation and two-way fixed effect estimation of panel analysis to control endogenous. We find firms engaging more in CSR activities reduce the level of bankruptcy, but board gender diversity does not reduce the level of bankruptcy due to tiny portion of female director in the boardroom. The moderating effect on the relationship between CSR activities and board gender diversity reduce the level of bankruptcy. This result indicates that the influence of female directors on the boards of Korean listed firms is not yet strong but board gender diversity with good CSR activities positively operate to reduce the level of bankruptcy.

scholarly journals Pengaruh Keragaman Gender Dewan, Industri dan Ukuran Perusahaan terhadap Donasi Corporate Social Responsibility

2020 ◽  
Vol 30 (8) ◽  
pp. 2009
Author(s):  
Dwi Ayu Indriyani ◽  
Erina Sudaryati
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Corporate Philanthropy ◽  
Stock Exchange ◽  
Gender Diversity ◽  
Bottom Line ◽  
Social Challenges ◽  
Industry Type ◽  
Board Gender Diversity ◽  
Corporate Social

Business developments that embrace the concept of a triple bottom line (TBL) encourage companies to pay attention to environmental and social challenges rather than just focus on maximum profits. Companies must contribute by making donations in corporate social responsibility activities or known as corporate philanthropy as a form of accountability to stakeholders. Research on the factor of board gender diversity, industry type and company size on CSR donations. This research uses multiple regression method. The research sample uses companies listed on the Indonesia stock exchange period 2017-2018. The results showed that the board gender diversity and the type of industry had a significant effect on CSR donations, while the size of the company had no significant effect. Keywords: Board Gender Diversity; Firm Size; Industry Type; Donation On Corporate Social Responsibility.

Does board gender enhance Palestinian firm performance? The moderating role of corporate social responsibility

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mohammed W.A. Saleh ◽  
Mohammad A.A. Zaid ◽  
Rabee Shurafa ◽  
Zaharaddeen Salisu Maigoshi ◽  
Marwan Mansour ◽  
...  
Keyword(s):  
Corporate Social Responsibility ◽  
Firm Performance ◽  
Panel Data ◽  
Social Responsibility ◽  
Gender Diversity ◽  
Content Type ◽  
Listed Firms ◽  
Board Gender Diversity ◽  
Corporate Social

Purpose This study aims to examine how the salient board gender diversity among board directors affects firm performance both directly and indirectly, through the role of corporate social responsibility (CSR) in listed firms on the Palestine Stock Exchange over the period 2010–2017. Design/methodology/approach Based on panel data of 384 observations from all firms listed on the Palestine Security Exchange during the period from 2010 to 2017, this study uses panel data regression to examine the effect of the predictors on firm performance. In addition, to mitigate the endogeneity issue, the analysis was repeated by using one-step generalized method of moments. Findings The results show that board gender diversity has a positive and insignificant influence on firm performance. However, under the moderating effect of CSR, the finding turns from positive insignificant to positive significant. Originality/value The study is timely given that gender diversity plays pivotal roles in determining the performance in terms of monitoring and controlling and further willing to engage in social responsibility. The prior research in Palestine has never investigated the effect of board gender diversity. As such, Palestine has not established a legal quota of minimum female representation on boards, and because of it, the country has weak women’s representation among firms. It, therefore, becomes a necessity to examine the influence of board gender diversity on the financial performance of listed firms in Palestine. Besides, the mixed result in previous literature on the board gender diversity and firm performance indicates that there is an indirect effect that needs alternative explanations.

scholarly journals Impact of Board Gender Diversity on Corporate Social Responsibility and Irresponsibility: Empirical Evidence from France

2021 ◽  
Vol 13 (9) ◽  
pp. 4712
Author(s):  
Sonia Boukattaya ◽  
Abdelwahed Omri
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Role Theory ◽  
Positive Impact ◽  
Gender Diversity ◽  
Estimation Methods ◽  
Important Relationship ◽  
Board Gender Diversity ◽  
Corporate Social ◽  
The Impact

While prior studies have investigated the impact of corporate governance mechanisms on corporate social responsibility (CSR) commitment, researchers have scantly studied the potentially important relationship between board gender diversity and corporate social responsibility and irresponsibilityseparately. Drawing on the social role theory and feminist ethics, we hypothesizethat board gender diversity is positively associated with CSR and negatively associated with corporate social irresponsibility (CSI).Here, we relied on a sample of French non-financial companies listed on the SBF 120 index between 2011 and 2016. Our results provide evidence on the positive impact of board gender diversity on CSR and the negative one on CSI. We show that women have a stronger impact on reducing CSI than on enhancing CSR. Our findings were robust to the different estimation methods.

scholarly journals PENGARUH GENDER DIVERSITY, PROFITABILITAS, UKURAN PERUSAHAAN, UKURAN KAP TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN

2019 ◽  
Vol 5 (1) ◽  
Author(s):  
Ulfa Luthfia Nanda ◽  
Gista Rismayani
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Gender Diversity ◽  
Audit Firm ◽  
Corporate Social Responsibility Disclosure ◽  
Food And Beverage ◽  
Corporate Social

This paper is aimed to analyse influence of gender diversity, profitability, firm size, audit firm size to corporate social responsibility disclosure. This study use purposive sampling method. Subject of research are food and beverage companies. Sampel of this study are consisted 4 companies which listed in Indonesia Stock Exchange during 2015-2017. Data processing in this study use Software SPSS. Result of examination hypothesis of this study that gender diversity, profitability and audit firm size have no effect significantly on corporate social responsibility disclosure whether firm size have effect significantly on corporate social responsibility disclosure.�Keywords : ���� corporate social responsibility, gender diversity, profitability, firm size, audit firm size

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