Corporate governance, law, culture, environmental performance and CSR disclosure: A global perspective

Jing, Lu; Wang, Jun

doi:10.1016/j.intfin.2020.101264

Cited by 170 publications

(130 citation statements)

References 90 publications

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“…Recently, researchers have investigated CSR’s role in environment management [ 56 , 57 ]. Studies in other contexts also confirm the positive association of CSR with environment management [ 58 , 59 ]. Given that enterprises are significantly responsible for the current climatic conditions throughout the globe, it is quite possible to improve an organization’s environmental footprint by promoting pro-environmental behavior among employees.…”

Section: Literature Reviewmentioning

confidence: 66%

Improving the Environmental Footprint through Employees: A Case of Female Leaders from the Perspective of CSR

Wei

Sial

Zhou

et al. 2021

IJERPH

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Environmental quality strongly depends on human behavior patterns. Many environmental challenges are rooted in human actions, and thus, it is believed that these problems can be reduced through the promotion of pro-environmental behaviors (PB). Owing to this reality, the current study aims to reduce the environmental footprint of a hospital by promoting its employees’ environment-specific behavior via corporate social responsibility (CSR) and ethical leadership (EL). More importantly, the study also considered the role of female leaders in the proposed relationship. The current study collected the data from the respondents employed in different hospitals of a developing economy through a questionnaire (paper-pencil method). A total of 489 valid responses were collected, which were analyzed by employing the structural equation modeling (SEM) technique. As per the current study’s findings, there is a positive relationship between CSR, while EL mediates between CSR and PB. Likewise, the moderating role of female leaders in the proposed relationship was more significant than that of male leaders. More specifically, the study’s findings have considerable theoretical and practical implications, as it opens paths for researchers to further investigate the applicability of different dimensions of CSR and the role of gender in environmental sustainability. It provides insight to policymakers on how to restructure their CSR preferences, priorities on the environment, and gender differences.

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Section: Literature Reviewmentioning

confidence: 66%

Improving the Environmental Footprint through Employees: A Case of Female Leaders from the Perspective of CSR

Wei

Sial

Zhou

et al. 2021

IJERPH

View full text Add to dashboard Cite

show abstract

“…Future studies can consider boards from other perspectives, for instance age, professional experiences, skills and values to positively influence CSR engagement strategies (Al-Mamun and Seamer, 2020;Dwekat et al, 2020). Second, this study examined only the overall CSR ratings and neglected the effect on each of its constituting pillars, namely, environmental, social and governance (Khan et al, 2021;Lu and Wang, 2021;Govindan et al, 2021). By doing so, future studies will provide a more detailed and insightful picture in this regard.…”

Section: Discussionmentioning

confidence: 99%

Does financial performance moderate the relationship between board attributes and corporate social responsibility in French firms?

Dakhli¹

2021

JGR

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Purpose The purpose of this paper is to study how board attributes impact corporate social responsibility (CSR). In particular, this paper aims to empirically examine the impact of financial performance on the relationship between board attributes and CSR. Board attributes such as board size, board independence, female board representation and CEO-chair duality are included. Design/methodology/approach This study uses panel data set of 200 French companies listed during 2007–2018 period. The direct and moderating effects were tested by using multiple regression technique. Findings The results indicate that significant direct relationships exist among board attributes and CSR. Board independence and female board representation are positively linked with CSR. However, board size and CEO duality are negatively associated with CSR. Findings show, also, that corporate financial performance accentuates significantly the effect of board size, board independence and CEO-duality on CSR, but does not moderate the relationship between female board representation and CSR. Practical implications The findings may be of interest to different stakeholders and policy-makers and regulatory bodies interested in enhancing CG initiatives to strengthen corporate social responsibility because it suggests thinking about implementing a broadly accepted framework of good CG practices to meet the demand for greater transparency and accountability. As an extension to this research, further study can examine the impact of ownership structure and audit quality on CSR issues. Originality/value This study extends the dynamic relationship between CG mechanisms and CSR by offering new evidence on how corporate financial moderates this relationship.

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“…As reported by Ekren et al [11], problems related to sustainability that remain unresolved become unsustainable with disastrous and extremely costly consequences in the medium to long term. The study carried out by Lu and Wang [12] highlights the fact that the Covid-19 pandemic may nevertheless represent an opportunity for companies to review both their role within society and their priorities. Social responsibility requires companies to place stakeholders at the center of their activities by carrying out a variety of practices for them that must be properly accounted for.…”

Section: Corporate Social Responsibilitymentioning

confidence: 99%

The Effects of Covid-19 on Financial Statements: Some Insights from Italy through an International Literature Review

Tibiletti¹,

Marchini²,

Bertacchini³

2021

ujaf

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The uncertainty generated by the Covid-19 pandemic has influenced countless aspects of business management. In order to deal with the pandemic, managers had to make particularly complex choices regarding, for example, the cash management activities, investment decisions and workplace safety procedures. At the same time, the instability related to the performance and solvency of companies has made it necessary for companies to have adequate information disclosure, even more than that in the past. The Covid-19 pandemic has in fact increased the need for an effective communication about the main corporate events with all corporate stakeholders. Based on this premise, this study aims to highlight the main scientific contributions regarding the impact that the Covid-19 pandemic has had on accounting and on corporate financial reports. The analysis carried out led to the identification of five thematic areas: Policy, Corporate Social Responsibility, Disclosure, Financial Statements Data and Audit. Moreover, considering the importance of providing adequate disclosure in a period of great uncertainty, this paper proposes an analysis on the disclosure about the Covid-19 pandemic provided by the companies belonging to the FTSE MIB index of the Italian Stock Exchange. Following a preliminary quantitative analysis of the performance of these companies, a content analysis was carried out on the financial statements and the main documents attached to it, in order to verify the presence of references to the Covid-19 pandemic. It will be shown that the companies analyzed have made adequate disclosure of information regarding the emergency situation arising from the pandemic.

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Corporate governance, law, culture, environmental performance and CSR disclosure: A global perspective

Cited by 170 publications

References 90 publications

Improving the Environmental Footprint through Employees: A Case of Female Leaders from the Perspective of CSR

Improving the Environmental Footprint through Employees: A Case of Female Leaders from the Perspective of CSR

Does financial performance moderate the relationship between board attributes and corporate social responsibility in French firms?

The Effects of Covid-19 on Financial Statements: Some Insights from Italy through an International Literature Review

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