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.

scholarly journals Effect of Board Size and Duality on Corporate Social Responsibility: What has Improved in Corporate Governance in Asia?

2019 ◽  
Vol 3 (2) ◽  
pp. 121-135 ◽  
Author(s):  
Tariq Tawfeeq Yousif Alabdullah ◽  
Essia Ries Ahmed ◽  
Mohammed Muneerali
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Negative Relationship ◽  
Secondary Data ◽  
Financial Industry ◽  
Board Size ◽  
Ceo Duality ◽  
Csr Disclosure ◽  
Corporate Social

The aim of this study is to examine the relationship between board size and CEO duality, and corporate social responsibility (CSR). A total of 91 public listed companies from Bursa Malaysia representing the sample of the current study were selected. Secondary data were used and sourced from annual report on the companies. Using descriptive statistics, the existence and the extent of CSR disclosure on Malaysian companies were ascertained. An analysis of the quantitative data was then made using the Partial Least Squares (PLS). The findings from this research show that the role of board size suggest a significant and positive relationship with CSR disclosure. On the other hand, CEO duality on CSR disclosure indicates a negative relationship. This research contributes to the existing literature in terms of the roles of board Size and CEO duality on CSR initiatives. Furthermore, It highlights the necessity of following the new trends in corporate governance field by investigating its mechanisms with the new trendsin financial Industry from Islamic perspective as this might be positively added to the field of corporate governance due to the high significant role for these two fields.

scholarly journals Gender, Komisaris Independen, Ukuran Dewan, Komite Audit, dan Pengungkapan Tanggung Jawab Sosial Perusahaan

2020 ◽  
Vol 30 (7) ◽  
pp. 1827
Author(s):  
Novita Anggraeni
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Audit Committee ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Annual Reports ◽  
Board Size ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social

This research aims to determine the effect of gender, independent commissioners, board size and audit committee on corporate social responsibility disclosure index. Sample used are companies listed on the Global Reporting Index database and listed on the Indonesia Stock Exchange for period 2013-2018, as many as 340 company-years. The sources of the data were taken from annual reports and sustainability reports. This research uses a quantitative approach and data analysis technique used is multiple linear regression analysis. The results shows that the size of the board and audit committee have a positive effect on corporate social responsibility disclosures. Independent commissioners have a negatif effect on corporate social responsibility disclosure, and no evidence of the effect of gender on corporate social responsibility disclosure. Keywords: Corporate Social Responsibility Disclosure; Gender; Independent Commissioners; Board Size; Audit Committee.

Legitimising the Role of Corporate Boards and Corporate Social Responsibility on the Performance of Malaysian Listed Companies

2019 ◽  
Vol 12 (2) ◽  
pp. 125-141 ◽  
Author(s):  
Sitara Karim ◽  
Norlida Abdul Manab ◽  
Rusmawati Binti Ismail
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Performance Measures ◽  
Listed Companies ◽  
Lower Percentage ◽  
Board Independence ◽  
Corporate Boards ◽  
Board Size ◽  
Corporate Social

The prime objective of this study is to investigate the legitimate role of corporate boards and corporate social responsibility on the performance of Malaysian listed companies during 2006–2017. Elements of corporate boards include board size, board independence and board diversity, whereas corporate social responsibility (CSR) dimensions constitute marketplace, environment, community and workplace. Both accounting-based (return on assets [ROA], return on equity [ROE]) and market-based (earnings per share [EPS]) performance measures have been employed for measuring performance. Pooled ordinary least squares method (OLS) and multiple regressions are used to estimate the dataset. Findings reveal larger board size and higher board independence positively affect firm performance and significantly legitimise the board role in firms. However, the presence of women on Malaysian corporate boards does not legitimate the performance due to their lower percentage on board, hence insignificantly affecting firm value. Additionally, out of four CSR dimensions, only marketplace is positively and significantly related to EPS and negatively and significantly related to ROA. Conversely, environment, community and workplace are insignificantly related to all performance measures, leaving firms in a questionable legitimate state. This study embraces support from agency theory, resource dependence theory, legitimacy theory and stakeholder theory. However, this research raises questionable insights for regulatory bodies and academicians in the form of corporate legitimacy.

scholarly journals COVID-19 implications for corporate social responsibility, corporate governance and profitability in banks: The case of Egypt

2021 ◽  
Vol 16 (4) ◽  
pp. 149-168
Author(s):  
Zakia Abdelmoneim ◽  
Mahmoud Elghazaly
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Positive Impact ◽  
Negative Relationship ◽  
Chief Executive ◽  
Ceo Duality ◽  
Logistic Regression Models ◽  
Corporate Social ◽  
The Impact

This paper aims to measure the relationship between Corporate Social Responsibility (CSR), Corporate Governance (CG), and profitability in listed Egyptian banks. COVID-19 is expected to affect this relationship if the year 2020 is taken. Profitability is measured by earnings per share (EPS), return on equity (ROE), and return on assets (ROA). CSR is measured as a dummy variable and CG is measured by the chief executive officer (CEO) duality. There are three control variables, such as the Islamic variable, which classifies a bank into Islamic or conventional, bank age, and bank size. The paper uses multiple regression and logistic regression models. The final sample is 12 banks consisting of 9 conventional banks and 3 Islamic banks (IBS). The results show no impact of profitability on CSR. The results prove a significant positive impact of profitability on CG; there is a significant negative relationship between CEO duality and EPS at a 0.05 level. CSR has a significant impact on CG at a 0.001 level. The results show a clear impact of COVID-19 on the impact of CSR on profitability only when measured by ROA at 0.001 in the period 2014–2019.

scholarly journals PENGARUH CORPORATE GOVERNANCE TERHADAP ENVIRONMENTAL STRENGTH DALAM CORPORATE SOCIAL RESPONSIBILITY

2020 ◽  
Vol 22 (1) ◽  
Author(s):  
Windijarto Windijarto ◽  
Sekar Ajeng Savitasari
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Positive Influence ◽  
Board Independence ◽  
Manufacturing Companies ◽  
Board Size ◽  
Corporate Social ◽  
The Relationship

Abstract : This study aims to analyze the relationship between corporate governance (board independence dan board size) to the implementation of environmental standards in corporate social responsibility. This study uses a sample of 200 manufacturing companies listed on the Indonesia Stock Exchange (IDX) taken from 2015-2016. The result of this research is that there is a significant and positive influence between board independence and board size of commissioners on the environmental strength in corporate social responsibility. Keywords: corporate governance, board independence, board size, environmental strength, corporate social responsibility

scholarly journals The Impact of Board Characteristics on Corporate Social Responsibility Disclosure: Evidence from Nigerian Food Product Firms

2014 ◽  
Vol 1 (12) ◽  
pp. 34-45 ◽  
Author(s):  
Muhammad Aminu Isa ◽  
Sabo Muhammad
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Control Variable ◽  
Negative Relationship ◽  
Food Product ◽  
Board Characteristics ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social ◽  
The Impact

This study examines the impact of Board Characteristics on Corporate Social Responsibility Disclosure of listed food product firms in Nigeria over the period 2005-2014. A sample of six firms out of eleven food product firms listed on the floor of Nigerian Stock Exchange was studied. The study made use of secondary data generated from Annual Reports and Accounts of the sampled firms and the Nigerian Stock Exchange Fact book. The data was analyzed by means of descriptive statistics, correlation and regression analysis using STATA (version 12) package. The study reveals that board size and women on board show a significant positive association with corporate social responsibility disclosure of the sample firms. While managerial ownership shows a significant negative effect on corporate social responsibility disclosure. However, board independence indicates an insignificant association with corporate social responsibility disclosure. While the control variable (Size) shows an insignificant negative relationship with corporate social responsibility disclosure. Based on the findings, the study recommends among others, that firms in the food product should have a competent size of 9 to 15 of board members, so as to encourage corporate social responsibility disclosure. Also, the proportion of non-executive directors on the board should be maintained and the appointment should be strictly based on experience and expertise as this will also ensure more corporate social responsibility disclosure. Also, women participation on the board should be encouraged as much as possible since women may have different skills compared to their men counterpart as this will help in ensuring full disclosure of all CSR related information.

scholarly journals Do Financial Ratios and Financial Characteristics Affect Corporate Social Responsibility Disclosure?

2019 ◽  
Vol 4 (4) ◽  
pp. 114-119
Author(s):  
Silvy Christina ◽  
Fanny Anggraeni
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Size ◽  
Firm Age ◽  
Public Ownership ◽  
Board Size ◽  
Corporate Social Responsibility Disclosure ◽  
Size Firm ◽  
Financial Characteristics ◽  
Corporate Social

Objective – The business world requires that companies not only focus on management and owners, but also that they pay attention to the sustainability of the social environment. This concept is better known as Corporate Social Responsibility. The purpose of this study is to obtain empirical evidence about the factors which influence corporate social responsibility. Methodology/Technique – The independent variables used in this research are: board size, firm size, profitability, liquidity, public ownership, and firm age. The objects used in this study are non-financial companies listed on the Indonesian Stock Exchange (IDX) between 2016 and 2018. The data selected as a research sample of 183 non-financial companies. Sample selection procedures can be obtained from the results of purposive sampling. Findings – The results show that board size, firm size, and profitability all have an influence on corporate social responsibility disclosure. On the other hand, liquidity, public ownership, and firm age have no influence on corporate social responsibility. Type of Paper: Empirical Keywords: Corporate Social Responsibility; Board Size; Firm Size; Profitability; Liquidity; Public Ownership; Firm Age. Reference to this paper should be made as follows: Christina, S; Anggraeni, F; 2019. Do Financial Ratios and Financial Characteristics Affect Corporate Social Responsibility Disclosure?, Acc. Fin. Review 4 (4): 114 – 119 https://doi.org/10.35609/afr.2019.4.4(3)

scholarly journals Corporate Social Responsibility Disclosure and Performance: A Meta-Analytic Approach

2019 ◽  
Vol 11 (4) ◽  
pp. 1115 ◽  
Author(s):  
Dolores Gallardo-Vázquez ◽  
María Barroso-Méndez ◽  
María Pajuelo-Moreno ◽  
Julio Sánchez-Meca
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Meta Analysis ◽  
Pearson Correlation ◽  
Practical Importance ◽  
Correlation Coefficients ◽  
Moderating Variables ◽  
Corporate Social Responsibility Disclosure ◽  
And Performance ◽  
Corporate Social

Currently, a lack of consensus exists in the literature on the link between performance and corporate social responsibility disclosure (CSRD). A meta-analysis was carried out to shed light on this controversial topic, using the ABI/Inform Complete and EconLit databases as search tools. To isolate articles with substantive, methodological relevance, various filters were used. In addition to other criteria, all articles had to contain certain keywords related to the study’s variables and at least one of the seven keywords indicating empirical data analysis. As a result of this procedure, the meta-analysis included only 95 articles. To process the sample, we employed the procedure developed by Hunter and Schmidt. The results show that the CSRD-performance relationship is not significant enough for practical purposes. However, an analysis of moderating variables revealed that the connection becomes of practical importance when moderated by three key variables: region, type of disclosure, and measures of organization size. This research’s findings make a significant contribution by clarifying the links between CSRD and performance and identifying which variables can explain the diverse results of previous research. Regarding limitations, the meta-analysis was subject to the availability of published research and included only studies that reported Pearson correlation coefficients and standardized beta coefficients.

scholarly journals CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE PADA PERUSAHAAN TERDAFTAR DI INDEKS SRI-KEHATI

Media Bisnis ◽  
2021 ◽  
Vol 12 (2) ◽  
pp. 107-118
Author(s):  
STELLA STELLA ◽  
EMIR KHARISMAR ◽  
DEBBY IRWAN PUTRI
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Linear Regression Analysis ◽  
Population Data ◽  
Multiple Linear Regression Analysis ◽  
Fixed Effect Model ◽  
Company Size ◽  
Board Size ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social

The research objective was to analyze the effect of profitability, leverage, company age, company size, and board size on corporate social responsibility disclosure in companies listed on the SRI-KEHATI index. Population data from this study are companies registered in the SRI-KEHATI index. Using a purposive sampling method, it was found that 12 companies were consistently listed in the SRI-KEHATI index for the 2010-2018 period. This study uses multiple linear regression analysis and the panel data approach is tested through Eviews 10 with a fixed effect model to test the hypothesis. The results of this study indicate that profitability, leverage, and board size do not affect corporate social responsibility disclosure, while company age and company size have an effect on corporate social responsibility disclosure.

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