Corporate social responsibility disclosure and firms' performance in Mediterranean countries: a stakeholders' perspective

Buallay, Amina; Kukreja, Gagan; AlDhaen, Esra; Mubarak, Muneer Al; Hamdan, Allam

doi:10.1108/emjb-05-2019-0066

Cited by 90 publications

(77 citation statements)

References 66 publications

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“…Despite this, fewer studies focused on the value-creation side of the BM. For example, most studies have focused on economic value (Nielsen et al , 2017), neglecting social and environmental value (Buallay et al , 2020). This represents a significant research gap.…”

Section: Discussion Implications For Research and Practicementioning

confidence: 99%

Intellectual capital and business model: a systematic literature review to explore their linkages

Baima

Forliano

Santoro

et al. 2020

JIC

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PurposeIn the last decades, business and management scholars have given great attention to intellectual capital (IC), which could seem a mature topic, having arrived at its third wave of studies. However, its intersections with the business model (BM) remain an under-investigated topic, and the authors wanted to investigate two research questions (RQs): how the literature addressing IC and BM has evolved so far in the business and management domains? What are possible future research trends of business and management studies regarding IC and BM?Design/methodology/approachThis study answers these questions through a systematic literature review (SLR) of 74 peer-reviewed articles in the area of business and management. First, a bibliometric analysis was conducted to evaluate what is the current trend of such publications and what are the most relevant articles, authors, countries and journals. Then, a content analysis was performed to aggregate and systematize the results and identify future lines of research.FindingsResults show that most of the studies conducted to date are focused on the aspects of value creation and value capture, with a primary focus on investigating the relationship between IC and firms' performances (e.g. economic, financial and organizational).Originality/valueThe relationship between IC and BM has been quite neglected by the literature, or at least it leaves room for further research lines. For example, little is known about how firms use the various IC assets to leverage new forms of value proposition, new target markets or new sources of revenues. This is one of the first papers systematizing the current body of knowledge on this topic and drawing future lines of research.

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Section: Discussion Implications For Research and Practicementioning

confidence: 99%

Intellectual capital and business model: a systematic literature review to explore their linkages

Baima

Forliano

Santoro

et al. 2020

JIC

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“…This problem may influence firms' future performance, even the planet as a whole. Public awareness of this global issue has required firms to establish environmental regulations and disclose information regarding their commitments towards this vital issue (Nor et al, 2016;Buallay et al, 2020aBuallay et al, , 2020b.…”

Section: Environmental Disclosure and Firms' Performancementioning

confidence: 99%

ESG impact on performance of US S&P 500-listed firms

2020

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Purpose This paper aims to investigate whether there are relationships among corporate disclosure of environmental, social and governance (ESG) and firms’ operational (ROA), financial (ROE) and market performance (Tobin’s Q), and if these relationships are positives or negatives or even neutral. Design/methodology/approach The study sample covers US S&P 500-listed companies during the period 2009 to 2018. Panel regression analysis was used to examine the study hypotheses and achieve the study aims. Findings The results showed that ESG disclosure positively affects a firms’ performance measures. However, measuring ESG sub-components separately showed that environmental (EVN) and corporate social responsibility (CSR) disclosure is negatively associated with ROA and ROE. EVN and CSR disclosure is positively related to Tobin’s Q. Further, corporate governance (CG) disclosure is positively related to ROA and Tobin’s Q, and negatively related to ROE. More importantly, ESG, CSR, EVN and CG tend to be higher with firms that have high assets and high financial leverage. Furthermore, the higher level of ESG, EVN, CSR and CG disclosure, the higher the ROA and ROE. Originality/value The study limns a vision of the role of ESG on firm performance. This study tries to determine whether there are relationships among all ESG disclosure and FP, and if they are positive, negative or even neutral.

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“…Furthermore, it also increases employees' motivation toward their job responsibility. Buallay et al (2020) adopted the data of 203 firms listed in the six Mediterranean countries. Their findings revealed that CSR activities negatively influenced firm operational performance and had no effect on financial performance.…”

Section: Theoretical Framework and Literature Reviewmentioning

confidence: 99%

How environmental awareness and corporate social responsibility practices benefit the enterprise? An empirical study in the context of emerging economy

Khan

Umar

2021

MEQ

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PurposeThe study explores the linkage between environmental awareness, green practices, firm reputation and performance. Undeniably, very few studies have been conducted on corporate social responsibility (CSR) and its effect on firms' performance.Design/methodology/approachIn the current study, the data are collected from 404 firms located in Pakistan, and structural equation modeling (SEM) is employed to validate hypotheses.FindingsThe results show that green practices are statistically significant to build a positive image of firms; also, these practices enhance firm performance. Furthermore, the results also confirmed that CSR practice “indirect support to the community” has an insignificant relationship with firm reputation due to mismanagement and corruption involvement on governmental levels.Research limitations/implicationsThis study suggests that the firms' management should spend money on CSR activities and concentrate on proper monitoring of CSR activities to utilize funds efficiently. The research is conducted in Pakistan's context, while future studies need to be conducted in other emerging economies to investigate the linkage between CSR, firm reputation and performance.Originality/valueAccording to the researcher's best knowledge, very few studies have been conducted regarding the relationship between environmental awareness, green practices, firm reputation and performance in emerging economies like Pakistan.

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Corporate social responsibility disclosure and firms' performance in Mediterranean countries: a stakeholders' perspective

Cited by 90 publications

References 66 publications

Intellectual capital and business model: a systematic literature review to explore their linkages

Intellectual capital and business model: a systematic literature review to explore their linkages

ESG impact on performance of US S&P 500-listed firms

How environmental awareness and corporate social responsibility practices benefit the enterprise? An empirical study in the context of emerging economy

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