scholarly journals BOARD DIVERSITY AND GENDER COMPOSITION ON CORPORATE SOCIAL RESPONSIBILITY AND FIRM REPUTATION IN INDONESIA

2014 ◽  
Vol 16 (1) ◽  
Author(s):  
Farah Margaretha ◽  
Ratna Isnaini
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Gender Composition ◽  
Firm Reputation ◽  
Board Diversity ◽  
And Gender ◽  
Corporate Social

Board diversity and corporate social responsibility in Jordan

2016 ◽  
Vol 14 (2) ◽  
pp. 279-298 ◽  
Author(s):  
Abdul Hadi Ibrahim ◽  
Mustafa Mohd Hanefah
Keyword(s):  
Corporate Social Responsibility ◽  
Data Analysis ◽  
Panel Data ◽  
Social Responsibility ◽  
Panel Data Analysis ◽  
Arab Countries ◽  
Board Diversity ◽  
Content Type ◽  
Csr Disclosure ◽  
Corporate Social

Purpose This study aims to investigate the impact of board diversity characteristics, namely, independence, gender, age and nationality of directors on the level of corporate social responsibility (CSR) disclosures. Design/methodology/approach Content analysis was used to determine CSR disclosure. This study used panel data analysis to investigate the influence of board diversity characteristics on CSR disclosures. Findings Panel data analysis show that the level of CSR disclosure has increased over the period of study. Results also reveal a positive and significant association between the level of CSR disclosure and board diversity variables. Research limitations/implications This study examined only companies listed on Amman Stock Exchange. Therefore, the generalisation of the results might be limited to the listed companies only. Practical implications Findings are relevant to policymakers, professional organisations and practitioners in Jordan and in other Arab countries. Social implications The role of women in the boardroom is important to ensure more CSR activities by the listed companies. Jordan being a Muslim country should take the initiative to introduce laws to increase the number of women to the board. Originality/value This study offers significant contributions to existing CSR literature in Jordan and in other Arab countries by introducing female directors. Findings are important to policymakers. They should implement quotas for women in the boardroom, and adopting such a policy will increase the participation of women in the decision-making process of the companies and reduce gender bias.

Corporate social responsibility and organizational attractiveness: implications for talent management

2016 ◽  
Vol 12 (3) ◽  
pp. 484-505 ◽  
Author(s):  
Joana Story ◽  
Filipa Castanheira ◽  
Silvia Hartig
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Well Being ◽  
Talent Management ◽  
Organizational Attractiveness ◽  
Firm Reputation ◽  
Content Type ◽  
Job Advertisement ◽  
Organizational Reputation ◽  
Corporate Social

Purpose Talent management is a twenty-first-century concern. Attracting talented individuals to organizations is an important source for firm competitive advantage. Building on signaling theory, this paper proposes that corporate social responsibility (CSR) can be an important tool for talent recruitment. Design/methodology/approach Across two studies, this paper found support for this hypothesized relationship. In Study 1, a job advertisement was manipulated to include information about CSR and tested it in two groups of 120 master’s degree students who would be in the job market within the year. It was found that CSR was an important factor that increased organizational attractiveness. In Study 2, with 532 external talented stakeholders of 16 organizations, our findings were replicated and advanced by testing whether perceptions of CSR practices (internal and external) influenced perceptions of organizational attractiveness and if this relationship was mediated by organizational reputation. Findings This study found that perceptions of internal CSR practices were directly related to both organizational attractiveness and firm reputation. However, perceptions of external CSR practices were related only to organizational attractiveness through organizational reputation. Research limitations/implications The article’s one of the main limitations has to do with generalizability of the results and the potential common method variance bias. Practical implications The findings demonstrate that CSR can play an effective role in attracting potential employees, through enhancement of organizational reputation and organizational attractiveness. If organizations are willing to implement practices that protect and develop their employees, along with practices that improve the quality of the natural environment and the well-being of the society, they can become an employer-of-choice. Originality/value This study expands on previous studies by including an experimental design, including two types of CSR practices and a mediating variable in this field study.

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 Corporate Social Responsibility, Brand Image and Firm Reputation in Mexican Small Business

2017 ◽  
Vol 7 (3) ◽  
pp. 38 ◽  
Author(s):  
Gonzalo Maldonado-Guzman ◽  
Sandra Yesenia Pinzón-Castro ◽  
Cid Leana-Morales
Keyword(s):  
Corporate Social Responsibility ◽  
Small Business ◽  
Social Responsibility ◽  
Brand Image ◽  
Research Paper ◽  
Medium Size ◽  
Firm Reputation ◽  
Marketing Literature ◽  
Corporate Social ◽  
Empirical Investigations

Several investigations are commonly found in marketing literature but there are relatively few theoretical and empirical researches that associate marketing with corporate social responsibility (CSR). There are even less empirical investigations that relate these two important constructs with firm reputation of enterprises aimed to small and medium-size enterprises (SMEs) which shows a clear void in literature regarding the existing relation between CSR activities, brand image of products or services created by enterprises and their firm reputation. For this reason, the main objective of this research paper is the analysis of the existing relation between CSR activities, firm reputation and brand image of products or services of SMEs by using a sample of 308 enterprises from Aguascalientes State. The results obtained show that CSR activities have positive and significant effects in both the firm reputation and brand image of products or services created by SMEs.

Firm characteristics, board diversity and corporate social responsibility

2015 ◽  
Vol 27 (3) ◽  
pp. 353-372 ◽  
Author(s):  
Mohammad Badrul Muttakin ◽  
Arifur Khan ◽  
Nava Subramaniam
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Empirical Evidence ◽  
Firm Characteristics ◽  
Board Diversity ◽  
Developing Nation ◽  
Content Type ◽  
Female Directors ◽  
Csr Disclosure ◽  
Corporate Social

Purpose – This study aims to purport to investigate the relationship between firm size, profitability, board diversity (namely, director gender and nationality) and the extent of corporate social responsibility (CSR) disclosures within a developing nation context. Design/methodology/approach – The dataset comprises 116 listed Bangladeshi non-financial companies for the period of 2005-2009. A CSR disclosure checklist was used to measure the extent of CSR disclosures in the annual reports and a multiple regression analysis to examine its association with firm characteristics and two board diversity features – female and foreign directorship. Findings – Results indicate that large and more profitable firms provide more CSR disclosures. It was also found that female directorship has a negative association with CSR disclosures, while foreign directorship has a positive impact on such disclosures. This paper documents that CSR disclosures decrease further when family ownership is higher and there are more female directors on the board. Originality/value – This study extends empirical evidence on the association between firm characteristics, board diversity and CSR disclosure practices from a developing nation context. Furthermore, this study also reveals that female directors’ impact on firm disclosures may differ between developing and developed nations, and somewhat impeded in the latter. This paper also provides empirical evidence on the importance of appointment of foreign nationals on the boards of developing countries to influence CSR practices.

scholarly journals Pengaruh Skema Kompensasi Dan Gender Terhadap Penilaian Etis Manager Atas Investasi Berlebih Pada CSR

2019 ◽  
Vol 1 (3) ◽  
pp. 1233-1243
Author(s):  
Zuwitha Marshela Sri Wahyuni ◽  
Sany Dwita ◽  
Halmawati Halmawati
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Management Accounting ◽  
Ethical Judgement ◽  
Gender Influence ◽  
Show Evidence ◽  
And Gender ◽  
Corporate Social ◽  
Accounting Ethic

This study aims to test the influence of pay scheme and gender on managers’ ethical judgements in regards to overinvestment in corporate social responsibility. Drawing from atribution theory, this study predicts that managers with different payscheme and different gender will accordingly make different ethical judgements on overinvestment in CSR. The data were collected by conducting a quasi-experimentation. The results of this study show evidence that managers with overinvestment hindering payscheme (a payscheme that gives managers no incentive to overinvestment in CSR) are more likely to consider overinvestment in CSR as more unethical than those with overinvestment inducing payscheme. The results also show that gender has no influence on manager’s ethical judgement on overinvestment in CSR. This study contributes to management accounting and accounting ethic literature by identifying how the role of payscheme and gender influence ethical judgement on overinvestment in CSR.

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