A business case argument for corporate social responsibility disclosure in Nigeria

Ode-Ichakpa, Inalegwu; Cleeve, Emmanuel; Amadi, Chibuzo; Osemeke, Godswill

doi:10.1080/23322373.2020.1779450

Cited by 8 publications

(6 citation statements)

References 33 publications

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“…However, the results of some studies indicate that the influence of stakeholders on firm value has not been adequately investigated [106]. On the other hand, some studies show that the high firm value resulting from the company's implementation of its social responsibilities adds positive value to stakeholders [144]. This cluster came in the last classification, and Figure 13 shows the presence of several other interconnected words, such as carbon emissions, accountability, and transparency.…”

Section: Stakeholder Clustermentioning

confidence: 99%

Mapping the Landscape of the Literature on Environmental, Social, Governance Disclosure and Firm Value: A Bibliometric Analysis and Systematic Review

Cai,

Hazaea,

Hael

et al. 2024

Sustainability

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Increased interest in sustainability and related issues has led to the development of disclosed corporate information on environmental, social, and governance (ESG) issues. Additionally, questions have arisen about whether these disclosures affect the firm’s value. Therefore, we conducted a bibliometric analysis coupled with a systematic literature review (SLR) of the current literature in the Scopus database from 2001 to 2023. We utilized VOS viewer, Site Space, and R Studio tools for this analysis. Our findings indicate that the relationship between ESG disclosures and the firm’s value has different effects and that disclosure impacts through various channels, such as increasing stakeholder trust. Moreover, the keyword analysis results before and after 2015 demonstrate significant advancement in the utilization of a theoretical foundation in the literature. Furthermore, China (Country), “Universidad de Salamanca” (University), “Uyar, Ali and García-Sánchez, Isabel-María” (Authors), and “Sustainability” and “Corporate Social Responsibility and Environmental Management” (Journals) were the most contributing and influential in this field. On the other hand, the results revealed six thematic clusters: society, sustainable development, ESG, organization, innovation, and stakeholders. We found promising research paths and emerging themes through content analysis of these clusters, such as sustainability assurance, green innovation, and sustainable development goals (SDGs). This review concludes by providing a roadmap that includes emerging lines of research that can be explored in depth in future studies to promote better and more comprehensive integration to achieve sustainability and maximize firm value.

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Section: Stakeholder Clustermentioning

confidence: 99%

Mapping the Landscape of the Literature on Environmental, Social, Governance Disclosure and Firm Value: A Bibliometric Analysis and Systematic Review

Cai,

Hazaea,

Hael

et al. 2024

Sustainability

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show abstract

“…For example, the influence of higher disclosure practices on firm performance is inconclusive in the literature. Some studies reported that sustainability disclosure is positively linked with firm performance (Adams et al, 2022; Chijoke‐Mgbame & Mgbame, 2018; Ode‐Ichakpa et al, 2020; Ofori et al, 2014; Siueia et al, 2019), and firm valuation (De Klerk & De Villiers, 2012; Thompson et al, 2022), indicating the growing moral obligation to society, and strategic activity geared at securing legitimacy from the society influence the sustainability practice.…”

Section: Thematic Analysismentioning

confidence: 99%

“…Nonetheless, these studies are too fragmented to constitute an intellectual corpus. For instance, despite the increasing concerns over environmental problems in Africa arising from corporate actions (Iredele, 2020; Ode‐Ichakpa et al, 2020), a holistic understanding of the extent and quality of sustainability reporting in the region does not exist. Therefore, the role of firms in the sustainable development of the continent is still less well understood.…”

Section: Introductionmentioning

confidence: 99%

Sustainability reporting in Africa: A systematic review and agenda for future research

Igwe

Khatib

Bazhair

2023

Corp Soc Responsibility Env

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This study provides a comprehensive systematic review of the sustainability reporting research focused on Africa. Using a systematic literature review approach, we synthesized 179 high‐quality journal articles obtained from the Scopus database. The study revealed that the extent and quality of SDGs and sustainability reporting in Africa are still very low and unsatisfactory. Also, we found that the existing studies mainly concentrated on the determinants of sustainability reporting, while limited research addressed the outcomes and sustainability assurance. Furthermore, the review indicates that firms in Africa predominantly focused on reporting their economic and social impacts while paying less attention to environmental protection. The study contributes to knowledge by providing an up‐to‐date and comprehensive review of sustainability reporting studies from important research contexts such as Africa. In doing so, we offer a more nuanced understanding of sustainability research in the region. We equally identified inconsistencies, gaps, and opportunities for future research.

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“…With realities of competition amongst manufacturing firms, financial performance is important to translate firms into successful performers [32], [40], [42], [43], [55], [60]. Accordingly, scholars and management continuously look for viable strategies to sustain their profits.…”

Section: Literature and Hypothesismentioning

confidence: 99%

Risk Management Mediates the Relationship Between Outsourcing and Profitability of Manufacturing Firms

Mwelu

2023

J. Mech. Constr. Eng.

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Over decades, manufacturing firms are struggling to remain competitive in an intense manufacturing industry. The struggle is due to increasing manufacturing companies dealing in similar or related products. Given the competitive dynamics in the manufacturing industry, firms are proactively searching for viable strategies to ensure profitability and survival. Scholars and management have jointly conducted studies to find ami-cable strategies influencing firms’ profitability. Whereas various studies have been conducted on profitability, majority of these studies were concerned with strategies directly influencing profitability with little attention on the mediating role of other strategies. Specifically, little is known on mediation studies in manufacturing industry. Despite strategies directly influencing profitability being established, firms’ are in receivership with several kicked out of business indefinitely. This study bridges the gap by consider-ing the mediating role of risk management on outsourcing and profitability of manufacturing firms. A cross-sectional research design was adopted. Specifically, a partial mediation approach was adopted following Baron and Kenny mediation guidelines. Results from Med-Graph and Sobel tests proved that risk management significantly me-diated the relationship between outsourcing and profitability (Sobel Z-value = 3.441, p = 0.002). Hence, firms are encouraged to embrace mediation strategies in ensuring prof-itability and survival in the competitive environment.

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A business case argument for corporate social responsibility disclosure in Nigeria

Cited by 8 publications

References 33 publications

Mapping the Landscape of the Literature on Environmental, Social, Governance Disclosure and Firm Value: A Bibliometric Analysis and Systematic Review

Mapping the Landscape of the Literature on Environmental, Social, Governance Disclosure and Firm Value: A Bibliometric Analysis and Systematic Review

Sustainability reporting in Africa: A systematic review and agenda for future research

Risk Management Mediates the Relationship Between Outsourcing and Profitability of Manufacturing Firms

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