Corporate social reporting and board representation: evidence from the Kenyan banking sector

Barako, Dulacha G.; Brown, Alistair

doi:10.1007/s10997-008-9053-x

Cited by 380 publications

(462 citation statements)

References 47 publications

Supporting

Mentioning

376

Contrasting

Unclassified

Order By: Relevance

“…On the other hand, Liao et al (2014) argues that as women have a different role from men in society, female directors on the board may take a different approach to environmental issues. In line with these arguments, Rupley et al (2012) (2015) and Barako and Brown (2008) found a positive a relationship between the extent of disclosure related to environmental issues and the number of women members on the corporate board. Thus the third hypothesis of the study is formulated as follows:…”

Section: Gender Diversitymentioning

confidence: 72%

“…Huse and Solberg (2006) ascertain that women may make contributions on corporate boards by creating alliances, preparation and involvement, taking part in important decisions, taking leadership roles and being visible. Barako and Brown (2008) state that an increased proportion of women on the board leads to better corporate communication. On the other hand, Liao et al (2014) argues that as women have a different role from men in society, female directors on the board may take a different approach to environmental issues.…”

Section: Gender Diversitymentioning

confidence: 99%

See 1 more Smart Citation

The Relationship Between Board Characteristics and Environmental Disclosure: Evidence from Turkish Listed Companies

Akbaş

2016

South East European Journal of Economics and Business

View full text Add to dashboard Cite

This study primarily aims to analyze the relationship between selected board characteristics and the extent of environmental disclosure in annual reports of Turkish companies, using a sample of 62 non-financial firms listed on the BIST-100 index at the end of 2011. The content analysis is used to measure the extent of environmental disclosure. Four board characteristics, namely board size, board independence, board gender diversity and audit committee independence, are considered as the independent variables that may have an impact on the extent of the environmental disclosures of Turkish companies. According to the results of the regression analysis, only board size has a statistically significant and positive relationship with the extent of environmental disclosure. This result implies that firms with larger boards disclose more environmental information than firms with smaller boards. On the other hand, the rest of the independent variables are found to be unrelated to the extent of environmental disclosure. The low degree of independence and gender diversity on the boards of the sample companies for the time period analyzed in the study could be one possible explanation for this result.

show abstract

Section: Gender Diversitymentioning

confidence: 72%

Section: Gender Diversitymentioning

confidence: 99%

The Relationship Between Board Characteristics and Environmental Disclosure: Evidence from Turkish Listed Companies

Akbaş

2016

South East European Journal of Economics and Business

View full text Add to dashboard Cite

show abstract

“…Choi et al [92] conclude that the presence of independent members on companies' boards has a positive impact on companies CSP, measured by the KEJI Index, which has scores for the following categories: (i) companies' contributions to communities; (ii) employee and consumer protection and satisfaction; (iii) firms' environmental protection; and, (iv) companies' contributions to economic growth. Barako and Brown [83] analyzed a sample of 40 Kenyan banks and provided empirical evidence of a positive influence of board independence on CSP. Focusing on the largest 100 Australian firms, Rao et al [16] found a positive relationship between board independence and CSP, measured by social and environmental disclosures.…”

Section: Linking Board Independence and Corporate Social Performancementioning

confidence: 99%

Firms’ Board Independence and Corporate Social Performance: A Meta-Analysis

Ortas

Álvarez

Zubeltzu³

2017

Sustainability

View full text Add to dashboard Cite

This paper investigates the influence of organizations' board independence on corporate social performance (CSP) using a meta-analytic approach. A sample of 87 published papers is used to identify a set of underlying moderating effects in that relationship. Specifically, differences in the system of corporate governance, CSP measurement models and market conditions have been considered as moderating variables. The results show that the independence of a company's board positively influences CSP. This is because companies with more independent directors in their boards are more likely to commit to stakeholder engagement, environmental preservation and community well-being. Interestingly, the results also show that the positive connection between board independence and CSP is stronger in civil law countries and when CSP is measured by self-reporting data. Finally, the strength of the influence of the independence of a firm's board on CSP varies significantly in different market conditions. The paper concludes by presenting the main implications for academics, practitioners and policy makers.

show abstract

“…However, in the case of the banking sector, previous literature is scarce. As far as we know, Barako and Brown's (2008) study is unique in relation to this question; they suggest that Kenyan banks with more female directors show higher levels of CSR disclosures. Accordingly, we propose the following hypothesis that will be tested for an international sample of banks:…”

Section: Diversity Of the Board And Csr Reporting In The Banking Sectormentioning

confidence: 91%

“…2018, 8, 41 4 of 23 focused on specific regions. Concretely, Barako and Brown (2008) suggested a positive link between the board independence and CSR reporting in the Kenyan banking sector. Htay et al (2012) show similar findings in the case of Malaysian listed banks; and Khan (2010) and Sharif and Rashid (2014) did so for banks in Bangladesh and Pakistan, respectively.…”

Section: Introductionmentioning

confidence: 99%

Culture, Board Composition and Corporate Social Reporting in the Banking Sector

García‐Meca

Bohorquez

Cuadrado‐Ballesteros

2018

Administrative Sciences

View full text Add to dashboard Cite

This paper contributes to the debate on the corporate governance of financial institutions, by studying the effect of different board characteristics on the level of corporate social responsibility (CSR) disclosures of banks. For that, we use a sample composed by 159 banks over the period [2004][2005][2006][2007][2008][2009][2010]. We found that independent directors and gender diversity favor the disclosure CSR information in baking sector. But, these results are moderated by the national cultural system; concretely, previous positive effects of independence and diversity of banks' boards on CSR reporting are reduced in countries with a weaker cultural system, that is, individualist, masculine and vertically stratified societies, that are little indulgent and short-term oriented and show high levels of uncertainty avoidance.

show abstract

Corporate social reporting and board representation: evidence from the Kenyan banking sector

Abstract: Corporate social reporting, Kenya, Banks, Board representation,

Cited by 380 publications

References 47 publications

The Relationship Between Board Characteristics and Environmental Disclosure: Evidence from Turkish Listed Companies

The Relationship Between Board Characteristics and Environmental Disclosure: Evidence from Turkish Listed Companies

Firms’ Board Independence and Corporate Social Performance: A Meta-Analysis

Culture, Board Composition and Corporate Social Reporting in the Banking Sector

Contact Info

Product

Resources

About