Corporate Governance and CSR Disclosure: International Evidence for the Period 2006–2016

Miniaoui, Zeynab; Chibani, Faten; Hussainey, Khaled

doi:10.3390/jrfm15090398

Cited by 6 publications

(1 citation statement)

References 135 publications

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“…Finally, our results show that when a company demonstrates socially responsible behavior, the judgments of the company's stakeholders are positively influenced, which confirms the claims of signaling theory (Spence, 2002). However, our results are contradictory with those of Miras-Rodríguez et al (2020) who suggest that corporate reputation is negatively affected by the publication of CSR reports from listed companies, which are forced to implement CSR practices (Axjonow et al, 2016Bencheikh & Chibani, 2017;Ltaief, 2022;Zeineb Miniaoui, et al, 2019;Zeynab Miniaoui, et al, 2022).…”

Section: Resultssupporting

confidence: 69%

How Important Is CSR Commitment in Shaping Corporate Reputation?

Riahi,

Chibani,

Omri

2024

J. Professional Business Review

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Objective: The study investigates the relationship between CSR and corporate reputation, given the trend of companies integrating CSR to meet stakeholders’ expectations and enhance reputation. Theoretical Framework: The study employs stakeholder theory to emphasize positive stakeholder relationships' impact on corporate reputation, the institutional approach advocating strategic societal engagement, signal theory highlighting CSR's role in signaling commitment to stakeholders, and legitimacy theory emphasizing active CSR participation to maintain societal legitimacy. Method: We use a panel data model on a sample of the world's most admired companies between 2015 and 2019. The proxy considered for corporate reputation includes eight firms’ attributes. Results and Discussion: Findings provide the positive relationship between CSR and corporate reputation firstly the stakeholders’ theory which suggests that companies engage in CSR in order to improve their image and meet stakeholders’ expectations suggesting that ethical CSR practices can create a belief that the organization upholds ethical standards and cares about the well-being of society, which, therefore, positively influences corporate reputation. Research Implications: The study has direct implications for academia and business, emphasizing CSR’s importance in enhancing corporate reputation, urging transparent implementation of CSR initiatives, and highlighting competitive advantages associated with responsible business practices. Originality/Value: The study provides novel insights into the relationship between CSR commitment and corporate reputation by employing a comprehensive corporate reputation proxy and a panel data model analysis of globally renowned companies across various industries. It offers new insights into CEO motivations for CSR adoption.

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Section: Resultssupporting

confidence: 69%

How Important Is CSR Commitment in Shaping Corporate Reputation?

Riahi,

Chibani,

Omri

2024

J. Professional Business Review

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Environmental, social, and governance reporting in family firms: The critical role of CEO attributes

Seow

2024

Bus Strat Env

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Amid the global surge in emphasis on environmental, social, and governance (ESG) reporting, the response of family firms to these demands has been underexplored. Chief Executive Officers (CEOs) play an essential role in materializing and adhering to ESG‐related expectations from stakeholders. Anchored in upper echelons and socio‐emotional wealth theoretical frameworks, this study embarks on a novel investigation into the complex attributes of CEOs, aiming to deepen the understanding of their role in advocating for ESG principles. Employing a random effects model with robust standard errors, this research scrutinizes data from Malaysian family firms between 2018 and 2022. Findings reveal that CEO tenure, experience, and board interlocking positively correlate with ESG reporting, enhancing these family firms' sustainability profiles. In contrast, CEO ownership displays a negative correlation with ESG reporting, suggesting a potential conflict between personal ownership interests and broader ESG commitments. This study significantly contributes to the evolving discourse on ESG practices within family firms, highlighting the pivotal influence of distinct CEO attributes on the ESG reporting landscape.

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A Review of CSR and ESG Disclosures Determinant Studies: Comparability and Ambiguities

Seow

2024

Preprint

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Corporate Social Responsibility (CSR) and Environmental, Social, and Governance (ESG) are two pertinent concepts in sustainable development and responsible investing. In recent years, companies experienced growing pressure from stakeholders to demonstrate their dedication to sustainability. Scholars have been investigating the factors driving greater transparency in sustainability efforts, leading to a surge in the literature on determinants of CSR and ESG disclosure. However, the relationship between CSR and ESG has created uncertainties in these studies. This analysis, based on 164 articles from Scopus and Web of Science, reveals that 70% of these articles were published after 2018, with 81% focusing on the quantity of disclosures. The most frequently cited theoretical frameworks include legitimacy theory, stakeholder theory, and agency theory. The study identifies determinants at various levels, including country, industry, firm, and individual. Despite similarities in theoretical approaches and determinants, the literature is marked by confusion regarding the concept and proxies for CSR and ESG disclosures. The study concludes by offering suggestions for future research to address these ambiguities.

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Corporate Governance and CSR Disclosure: International Evidence for the Period 2006–2016

Cited by 6 publications

References 135 publications

How Important Is CSR Commitment in Shaping Corporate Reputation?

How Important Is CSR Commitment in Shaping Corporate Reputation?

Environmental, social, and governance reporting in family firms: The critical role of CEO attributes

A Review of CSR and ESG Disclosures Determinant Studies: Comparability and Ambiguities

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