Corporate Social Responsibility, Board Structure, and Gender Diversity: Evidence from Australia

2019 ◽  
Author(s):  
Zhongtian Li ◽  
Suichen Xu ◽  
Ellie Chapple ◽  
Jing Jia
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Gender Diversity ◽  
Board Structure ◽  
And Gender ◽  
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.

The impact of gender diversity on the relationship between managerial entrenchment and corporate social responsibility: evidence from UK companies

2020 ◽  
Vol 11 (3) ◽  
pp. 197-217
Author(s):  
Maali Kachouri ◽  
Bassem Salhi ◽  
Anis Jarboui
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Gender Diversity ◽  
Data Set ◽  
Content Type ◽  
Managerial Entrenchment ◽  
And Gender ◽  
Corporate Social ◽  
The Impact ◽  
The Relationship

Purpose The purpose of this paper is to argue the relationship between managerial entrenchment (ME), corporate social responsibility (CSR) and gender diversity. Specifically, this paper aims to empirically examine the impact of board gender diversity (BGD) and gender diversity in top management teams (TMTs) on the relationship between ME and CSR. Design/methodology/approach This study uses panel data set of 300 UK companies listed during 2005-2017. Findings The results show that the positive relation between CSR and ME is more pronounced in companies where the level of women on the board is higher. However, women in TMT moderate this positive relationship. Research limitations/implications Women in TMT may be less responsive to shareholders’ preference for reduced company CSR concerns, but a higher percentage of women on the board can mitigate this effect. Originality/value This study suggests the dynamic relationship between CSR and ME.

scholarly journals Firm Characteristics and Corporate Social Responsibility: The Case of Czech Transportation and Storage Industry

2020 ◽  
Vol 12 (5) ◽  
pp. 1992 ◽  
Author(s):  
Simona Činčalová ◽  
Veronika Hedija
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Size ◽  
Gender Diversity ◽  
Sustainable Growth ◽  
Firm Age ◽  
Size Firm ◽  
And Gender ◽  
Corporate Social ◽  
And Storage

Nowadays, corporate social responsibility is an important factor in sustainable growth. The paper aims to examine the relationship between selected characteristics of firms (firm age, firm size, firm performance, and gender diversity of boards) and the application of a corporate social responsibility concept in the Czech transportation and storage industry. Using the data from own survey, the Albertina database, and the Business Register, and applying the Pearson and Spearman correlation coefficients and regression analysis, it has been found that there is a statistically significant relationship between firm size, firm financial performance, and CSR practice of firms. On the other hand, firm age and gender diversity of boards are not the factors affecting the CSR practice. These findings have brought new insights in the area of CSR and its application in the Czech Republic.

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.

scholarly journals Corporate Governance and Disclosure of Information on Corporate Social Responsibility: An Analysis of the Top 200 Universities in the Shanghai Ranking

2020 ◽  
Vol 12 (4) ◽  
pp. 1549 ◽  
Author(s):  
Raquel Garde Sánchez ◽  
Jesús Mauricio Flórez-Parra ◽  
María Victoria López-Pérez ◽  
Antonio Manuel López-Hernández
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stakeholder Participation ◽  
Disclosure Of Information ◽  
Shanghai Ranking ◽  
And Gender ◽  
Social Environmental ◽  
Csr Disclosure ◽  
Transparency And Disclosure ◽  
Corporate Social

Corporate Social Responsibility (CSR) and its disclosure in the university environment is a topic of current relevance, as it makes the entities’ commitments visible and provides indicators that enable them to improve the institution management and communication with stakeholders. The goal of this study is to determine to what extent the structure and mechanisms for governance and the demands of stakeholders influence policy for disclosing CSR information, both in general (more related to a strategic perspective) and specifically (more focused on specific social, environmental, economic, and educational issues). The results of our analysis of a sample of the top 200 universities in the Shanghai Ranking show no association of the profile and gender of the university’s rector and frequency of board meetings with CSR disclosure policy, but leadership team, the size of governance board, committees in the governance board and stakeholder participation are factors determining disclosure of information on matters of CSR. The results show that proximity to the day-to-day, diversification of functions, and communication with interest groups are crucial to transparency and disclosure of CSR information.

scholarly journals The Role of Gender Diversity on Tax Aggressiveness and Corporate Social Responsibility: Evidence from Italian Listed Companies

2020 ◽  
Vol 12 (5) ◽  
pp. 2007 ◽  
Author(s):  
Andrea Vacca ◽  
Antonio Iazzi ◽  
Demetris Vrontis ◽  
Monica Fait
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Gender Diversity ◽  
Global Reporting Initiative ◽  
Tax Aggressiveness ◽  
Csr Reporting ◽  
Csr Disclosure ◽  
Corporate Social ◽  
The Relationship

The paper aims to examine the moderating role of gender diversity within a corporate board on the relationship between tax aggressiveness and a firm’s corporate social responsibility (CSR) approach. This analysis was conducted using a set of indicators of financial statements of 168 Italian listed firms between 2011 and 2018. In addition, the sustainability reports of the same companies were observed. To perform the analysis a logit regression model is used. This paper shows different empirical results. First, this study notes that there is not a direct relationship between tax aggressiveness and CSR reporting. Second, gender diversity in a board of directors increases the orientation of companies to CSR disclosure, but does not have an impact on the relationship between tax aggressiveness and CSR disclosure. Instead, CEO gender has a positive influence on the relationship between corporate tax planning and CSR reporting in accordance with Global Reporting Initiative (GRI) standards. This study emphasizes the key role of gender diversity in the growth of the CSR approach and the reputation of companies. Therefore, governments and policymakers of major countries should promote gender diversity in corporate decision-making bodies, which contributes to achieving the Sustainable Development Goals (SDGs).

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