Does Country Context Matter? Board Characteristics and Corporate Social Responsibility Revisited

2012 ◽  
Vol 2012 (1) ◽  
pp. 14643
Author(s):  
Young Kyun Chang ◽  
Won Yong Oh ◽  
Jee-Hyun Park
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Board Characteristics ◽  
Corporate Social

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 Impact Of Board Characteristics On Corporate Social Responsibility Disclosure

2017 ◽  
Vol 33 (4) ◽  
pp. 799 ◽  
Author(s):  
Ramiz Ur Rehman ◽  
Amir Ikram ◽  
Fizzah Malik
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Binary Logistic Regression ◽  
Annual Reports ◽  
Binary Logistic Regression Analysis ◽  
Board Characteristics ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social

The purpose of this study is to explore the link between corporate governance characteristics and corporate social responsibility disclosure of listed companies in the Pakistan stock Exchange (PSX), Pakistan. A sample of 179 companies from financial and non-financial sectors are studied from 2009 to 2015. The data is collected from their annual reports and websites. Binary logistic regression analysis is employed to test the models. The results reveal that board size, number of meetings and board independence are significant corporate governance characteristics to establish the link with corporate social responsibility disclosure. This study also explore that the trend of CSR disclosure is increasing in financial as well as non-financial sector. Additionally, the companies disclose their CSR activities lead in financial performance as compare to their counterpart. This study adds in the literature to explore the influence of board characteristics on corporate social responsibility disclosure from a developing country’s perspective.

scholarly journals THE RELATIONSHIP BETWEEN CORPORATE SOCIAL DISCLOSURES AND BOARD CHARACTERISTICS: EVIDENCE FROM NIGERIA

2020 ◽  
Vol 3 (2) ◽  
pp. 96-105
Author(s):  
Adamu Idris Adamu ◽  
Nafisat Muritala Abdulrasheed ◽  
Oyindamola Ekundayo
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Consumer Goods ◽  
Stock Exchange ◽  
Outside Directors ◽  
Board Characteristics ◽  
Female Directors ◽  
Ex Post ◽  
Csr Disclosure ◽  
Corporate Social

The concept of disclosure in the financial statements of an organization is pivotal to the existence of the firm. This study investigates the effect of board characteristics on corporate social responsibility (CSR) disclosure of listed consumer goods firms on the Nigerian Stock Exchange, using a sample of ten (10) consumer goods firms. The study covers 10 years (2009-2018) and employed ex post facto research design. OLS regression analysis was adopted. The study found a positive significant relationship between two board characteristics (female directors on board and outside directors) and CSR disclosure of listed consumer goods firms in Nigeria. Therefore, with board characteristics explaining 33.7% of the variation in the CSR disclosure of these firms, we recommend that firms should be encouraged to continue to hire female directors and more of outside directors on their boards. These will improve CSR disclosure and in return benefit the firm legitimately. Keywords: Board characteristics, Corporate social responsibility disclosure, Legitimacy theory, Nigeria

scholarly journals Board Characteristics and Corporate Social Responsibility: A Meta-Analytic Investigation

2020 ◽  
pp. 000765032093063 ◽  
Author(s):  
Jan Endrikat ◽  
Charl de Villiers ◽  
Thomas W. Guenther ◽  
Edeltraud M. Guenther
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Boards Of Directors ◽  
Corporate Strategy ◽  
Empirical Studies ◽  
Analytical Techniques ◽  
Path Model ◽  
Board Characteristics ◽  
Corporate Social ◽  
The Impact

Boards of directors affect corporate strategy and decision-making through monitoring of management and resource provision. Recently, an increasing number of studies have examined the relationships between board characteristics and corporate social responsibility (CSR). These studies have yielded inconsistent findings. This article therefore reports the results of a study applying meta-analytical techniques to a sample of 82 empirical studies to help clarify the relationships between board characteristics and CSR. Although prior research has tended to apply relatively simplistic models investigating the impact of individual board characteristics independently and only directly, we adopt a more complex perspective to shed new light on the board characteristics–CSR nexus. Specifically, we use a meta-analytic path model that accounts for the potential interplay between board characteristics in determining CSR and tests whether the presence of a CSR committee plays a meditating role. Our findings suggest that board size, board independence, and female board representation are partially interrelated with each other and jointly influence CSR directly as well as indirectly via the presence of a CSR committee. In addition, we find that country-level institutional factors act as moderators and that the relationships differ with regard to the specific dimension of CSR (i.e., social, environmental, or aggregate).

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