Corporate governance in the epoch of pandemic

Labini, Stefania Sylos; Kostyuk, Alexander; Govorun, Dmytro

doi:10.22495/cgiowp_ed

Cited by 2 publications

(1 citation statement)

References 15 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…Similarly, in the literature, the impact of CSR committees (predictor variable) on firm performance, corporate social performance (CSP) and executive compensation has already been investigated. However, CSR committees have been less scrutinized as an outcome variable with corporate governance factors (Eklund, 2020). For practitioners and academics, it is crucial to investigate the determinants of CSR committees to understand the factors that affect the creation and efficiency of CSR committees.…”

Section: Introductionmentioning

confidence: 99%

The determinants of corporate social responsibility (CSR) committee: executive compensation, CSR-based incentives and ESG performance

Aldogan Eklund,

Pinheiro

2024

SRJ

View full text Add to dashboard Cite

Purpose This paper aims to investigate whether executive compensation, corporate social responsibility (CSR)-based incentives, environmental social and governance (ESG) performance and firm performance are the significant predictors of CSR committees, in addition to CEO, firm and corporate governance characteristics, from the tenet of stakeholder and managerial power theories. Design/methodology/approach Switzerland is an exemplary country from the perspective of corporate governance and executive compensation. This empirical study includes a panel data set of listed Swiss companies, so fixed-effect logistic regression has been used. Findings It has been found that the companies that offer CSR-based incentives and higher compensation to their CEOs and have better ESG performance are more likely to have CSR committees. Practical implications This empirical paper fills the gap in the literature, guides practitioners about the factors that influence the creation and efficiency of CSR committees, and inspires regulatory bodies to ponder on a mandatory CSR committee to form resilient and sustainable organizations worldwide. Social implications COVID-19 has re-emphasized the prominence of sustainability and the stakeholder approach. Thus, this paper indicates that CSR committees require the adaption and implementation of a holistic sustainability policy that integrates both external and internal factors and thereby provides a whole process for sustainability issues. Originality/value The impact of CSR committees on corporate social performance (CSP) has already been investigated. However, the predictors of CSR committees have been less scrutinized in the literature.

show abstract

Section: Introductionmentioning

confidence: 99%

The determinants of corporate social responsibility (CSR) committee: executive compensation, CSR-based incentives and ESG performance

Aldogan Eklund,

Pinheiro

2024

SRJ

View full text Add to dashboard Cite

show abstract

Editorial: Globalization and sustainability issues

Pérez

2022

CGSR

View full text Add to dashboard Cite

In recent years the world has undergone major changes resulting from events that had not been seen in our civilization for a long time. The climate change situation was joined by the pandemic caused by COVID 19, which changed our way of life and work. In the year 2021, there was an inflationary rise that had not been seen in decades and which was mainly caused by the deterioration of supply chains as well as by energy prices and the shortage of microprocessors. Now, in the year 2022, we are observing the painful humanitarian crisis derived from the war situation that Ukraine is experiencing and which sets off the alarms of a possible international escalation affecting the global economy. Given these events, the study of sustainability and its impact on organizations becomes important.

show abstract

Corporate governance in the epoch of pandemic

Cited by 2 publications

References 15 publications

The determinants of corporate social responsibility (CSR) committee: executive compensation, CSR-based incentives and ESG performance

The determinants of corporate social responsibility (CSR) committee: executive compensation, CSR-based incentives and ESG performance

Editorial: Globalization and sustainability issues

Contact Info

Product

Resources

About