Board Composition Diversity and Corporate Social Reporting: An Empirical Study in Bangladesh Perspective

Chakraborty, Ashok

doi:10.5296/ijafr.v7i2.12162

Cited by 3 publications

(1 citation statement)

References 18 publications

(24 reference statements)

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“…They are less concerned about the cost of meeting CSR requirements and are able to act outside the overriding influence of family members. Therefore, larger boards with outside directors can make and implement more dynamic CSR decisions (Chakraborty, 2017). However, asymmetric family altruism (Kellermanns et al , 2012) may create intra-family conflict, reducing resources available for CSR initiatives.…”

Section: Introductionmentioning

confidence: 99%

The impact of family vs non-family governance contingencies on CSR reporting in Bangladesh

Biswas

Roberts

Whiting

2019

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Purpose Based on the socioemotional wealth (SEW) perspective and agency theory, the purpose of this paper is to examine how the introduction of the 2006 Corporate Governance (CG) Guidelines and family governance affected the level of the corporate social responsibility (CSR) reporting of non-financial companies in Bangladesh. Design/methodology/approach The authors use multivariate regression to analyse 2,637 firm-level annual observations, from 1996 to 2011 annual reports of Bangladeshi publicly listed non-financial-sector companies, to investigate how firm-level CG quality affects CSR disclosure in family and non-family firms. Findings CG quality significantly increases the level of CSR disclosure and this relationship is stronger prior to the new CG Guidelines. Family firms’ CSR reporting levels are significantly lower than non-family firms’, and this effect is stronger after the change in the CG Guidelines. CEO duality, the presence of an audit committee and profitability improve family-firm CSR reporting in Bangladesh, while non-family CSR disclosures are positively associated with board size and firm competition. Board independence is not related to CSR disclosure. Originality/value The authors provide evidence of the benefit of the CG Guidelines’ introduction on company CSR disclosure in an emerging economy and the importance of specific governance mechanisms that differentiate family and non-family-firm CSR disclosures in Bangladesh using a SEW framework.

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Section: Introductionmentioning

confidence: 99%

The impact of family vs non-family governance contingencies on CSR reporting in Bangladesh

Biswas

Roberts

Whiting

2019

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Identifying Company’s Ethical Behavior to Its Stakeholders: The Role of Board of Directors

Nugraheni,

Alhabshi,

Rosman

2023

Studies in Systems, Decision and Control

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Board of commissioners and corporate governance disclosure in Sharia-compliant companies in Indonesia

Nugraheni

Alhabshi

Rosman

2022

J. Akun. Audit. Ind.

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Corporate governance (CG) aims to protect the interests of stakeholders by ensuring that the company is managed properly. This study aims to examine the relationship between board of commissioners (BOC) characteristics and CG disclosure. BOC characteristics consist of board size, board independence, board meeting, educational background, and cross membership. The sample of this study was sharia compliant companies listed in Indonesia’s sharia securities list registered in the year of 2017-2020. The data were analyzed using panel data regression. This study analysis 160 data from 40 companies. The results show that the level of CG disclosure is high reaching 88.89%. It may give a positive value that the companies may already have the awareness to provide adequate disclosure regarding the implementation of CG principles. The results also show that the board independence has positive effect on the CG disclosure. The finding may have impact on the regulator and users to encourage more roles of BOC in CG disclosure.

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Board Composition Diversity and Corporate Social Reporting: An Empirical Study in Bangladesh Perspective

Cited by 3 publications

References 18 publications

The impact of family vs non-family governance contingencies on CSR reporting in Bangladesh

The impact of family vs non-family governance contingencies on CSR reporting in Bangladesh

Identifying Company’s Ethical Behavior to Its Stakeholders: The Role of Board of Directors

Board of commissioners and corporate governance disclosure in Sharia-compliant companies in Indonesia

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