scholarly journals The Relationship between Female Top Managers and Corporate Social Responsibility in China: The Moderating Role of the Marketization Level

2020 ◽  
Vol 12 (18) ◽  
pp. 7730
Author(s):  
Qianwen Lu ◽  
Shouming Chen ◽  
Peien Chen
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Institutional Environment ◽  
Gender Diversity ◽  
Negative Relationship ◽  
External Pressure ◽  
Top Managers ◽  
Corporate Social ◽  
Moderating Role

This study links the gender diversity of the top management team (TMT) to corporate social responsibility (CSR) and examines the moderating role of the marketization level in their relationship. According to the token theory, females are “tokens” and have difficulty playing their roles when they are rare in groups, where their presence is used for providing legitimacy. Meanwhile, CSR is implemented to gain legitimacy. Therefore, we predicted that there was a negative relationship between female top managers and CSR, and that the marketization level positively moderated their relationship. The hypotheses were supported by the data from 17,032 manager-year observations of listed companies in China. The results indicated that the female top managers’ presence and CSR performance had the same function of gaining legitimacy. With limited resources, firms added females at the expense of decreasing investment in CSR when under the external pressure of increasing female top managers. Furthermore, this negative relationship was stronger in firms with a less-developed institutional environment because firms with weak institutions have strong incentives to find alternatives to fill the institutional void, which helps to gain access to resources and reduce transaction costs.

scholarly journals Corporate social responsibility and COVID-19: Research implications

2020 ◽  
pp. 135481662097813
Author(s):  
Seoki Lee
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Risk Measures ◽  
Global Public Health ◽  
Research Topics ◽  
Csr Strategy ◽  
Tourism And Hospitality ◽  
Corporate Social ◽  
Moderating Role

Considering the unprecedented event of COVID-19 as both global public health and economic crisis, its impacts on society including businesses are almost unimaginable. In particular, since the tourism and hospitality industries are among the hardest hit, tourism and hospitality researchers should examine how to understand its implications for these industries. This article takes a view from the corporate social responsibility (CSR) standpoint in relation to the current pandemic and attempts to provide some research implications, especially from the financial economics and strategic management perspectives. Potential research topics discussed in the article include emerging CSR initiatives throughout the pandemic, a comparison between pre- and post-pandemic financial implications of CSR, a moderating role of CSR strategy, various performance measures including risk measures, and culture and industry as boundary conditions.

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).

scholarly journals Corporate Social Responsibility and Financial Performance: The Moderating Role of Ownership Concentration in Turkey

2019 ◽  
Vol 11 (13) ◽  
pp. 3643 ◽  
Author(s):  
Elif Akben-Selcuk
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Ownership Concentration ◽  
Firm Financial Performance ◽  
Variable Approach ◽  
Corporate Social ◽  
The Impact ◽  
Moderating Role

The objective of this study is to investigate the impact of corporate social responsibility (CSR) engagement on firm financial performance in a developing country, Turkey, and to analyze the moderating role of ownership concentration in the CSR–financial performance relationship. The sample consists of non-financial public firms listed on the Borsa Istanbul (BIST)-100 index and covers the period between 2014 and 2018. Empirical results using an instrumental variable approach show that corporate social responsibility has a positive relationship with financial performance. Furthermore, findings indicate that this relationship is negatively moderated by ownership concentration even when endogeneity is controlled for.

scholarly journals Moderating role of financial ratios in corporate social responsibility disclosure and firm value

PLoS ONE ◽  
2019 ◽  
Vol 14 (4) ◽  
pp. e0215430 ◽  
Author(s):  
Muhammad Akram Naseem ◽  
Jun Lin ◽  
Ramiz ur Rehman ◽  
Muhammad Ishfaq Ahmad ◽  
Rizwan Ali
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Financial Ratios ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social ◽  
Moderating Role
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