Gouvernance et RSE : Démêler l'écheveau

Khanchel, Imen

doi:10.3917/resg.097.0163

Cited by 6 publications

(2 citation statements)

References 37 publications

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“…Sustainable development has been a major concern of CG, in particular since the early 2000s. Khanchel (2013) also shows that governance is a factor that allows firms to discriminate against according to the CSR practices implemented. For example, Pluchart (2013) concludes that firms with "good" governance (including variables related to the board of directors, but also to the power of stakeholders) are more engaged in CSR practices.…”

Section: Ceo Overconfidence and Corporate Social Responsibilitymentioning

confidence: 99%

Do CEO overconfidence and narcissism affect corporate social responsibility in the UK listed companies? The moderating role of corporate governance

Bouzouitina

Mouakhar²,

Jarboui

2021

SBR

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Purpose This paper aims to examine the effect of two CEO characteristics, namely, narcissism and overconfidence on corporate social responsibility (CSR) and the moderating effect of corporate governance (CG) mechanisms in the UK. Design/methodology/approach Using a sample of 2,360 UK firms listed on the FTSE 400 index for the years 2010–2017, the feasible generalized least squares method was applied to test the hypotheses developed. Findings The finding argues that CEO narcissism and overconfidence positively affect CSR. In addition, this paper found that CG effectiveness moderates the CEO’s CSR behavior. Research limitations/implications This research is subjected to two limitations. First, this study used different measures to proxy for CEO narcissism and overconfidence. However, other measures are not included owing to the difficulty to collect data regarding these measures. Second, this study includes only CSR performance instead of all other dimensions and categories of CSR. These limitations do not change the conclusions of this research, and they may provide guidance for further investigations. Practical implications Given that the CEOs psychological and behavioral features are critical in understanding CSR, shareholders and boards of directors should incorporate the behavioral aspects of narcissistic and overconfident CEOs in the design of CSR strategy. Originality/value This study emphasizes the importance of top executives’ psychological characteristics for CSR, which is a key application and complements the “upper echelons theory” and fills the research gap in the literature. This is one of the few studies that investigate the interaction between CG, CEO profile and CSR.

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Section: Ceo Overconfidence and Corporate Social Responsibilitymentioning

confidence: 99%

Do CEO overconfidence and narcissism affect corporate social responsibility in the UK listed companies? The moderating role of corporate governance

Bouzouitina

Mouakhar²,

Jarboui

2021

SBR

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“…Indeed, corporate governance and CSR are seen as two terms of the psychological contract aimed at taking into account the expectations and needs of the stakeholders who are increasingly oriented towards their wishes to see organisations assume their responsibilities. Thus, CSR and corporate governance are linked and considered as social obligations (El Mehdi, 2013).…”

Section: Theoretical Basesmentioning

confidence: 99%

The effects of corporate governance on the customer’s recommendations: a study of the banking sector at the time of COVID-19

Ltifi

Hichri

2021

JKM

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Purpose This study aims to adopt a mixed-methods approach (accounting and business data) to analyse the effects of the financial institution’s governance on both the knowledge of social responsibility and the consumer’s attitudes and behaviours, and testing the moderating role of the brand identification in the banking sector during the COVID-19 pandemic. However, this concept has been neglected in previous studies. Design/methodology/approach Data were collected from a sample of 600 respondents in two major Tunisian cities. Participants were selected on the basis of a convenience sampling in which the structural equation modelling method was adopted through SMART PLS 3.0 software. Findings The results showed that good corporate governance has a positive influence on the knowledge of the company's social responsibility, which positively influences its brand image. Therefore, the company's brand image positively influences the customer’s satisfaction, which positively influences the recommending behaviour of the financial institutions in the COVID-19 era. However, the brand identification has no moderating effect. Practical implications Managers of financial institutions are advised to pay particular attention to good corporate governance, as it is mandatory for these companies to assume social responsibility and make it known to clients. Therefore, it is obvious to create a good image in the mind of the consumers to satisfy them to recommend the company in question. It is interesting to mobilise the period of health crisis (COVID-19) to create a favourable attitude among the customers because they are sensitive when evaluating and ranking financial institutions according to the relationships that exist especially during this period. Originality/value In fact, there are many studies that dealt with the banking sector. Some of them dealt with the sector through the institutional accounting section while others dealt with the sector through the commercial and marketing section. Therefore, the first contribution of this research is to test a mixed model made up of accounting and commercial data. This model is among the first to determine the effects of the financial institution's governance on the knowledge of social responsibility and on the consumer’s attitude and behaviour to test the moderating role of brand identification in the banking sector. The second contribution is to test this model in a period of health crisis (COVID-19). The third contribution is the use of a mixed sample of data collected from two regions. Then, the fourth contribution is the addition of tests for the verification, robustness and validation of the results obtained. Finally, the fifth contribution is the addition of control variables to test their effects on the research model.

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La gouvernance responsable, moyen d’assurer une performance financière en période de crises et post-crise ?

Jahmane,

Hofaidhllaoui,

Ben Ali

2021

Management &Amp; Sciences Sociales

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Dans ce papier nous examinons l’influence de la gouvernance sur la performance financière des 39 entreprises cotées en bourse CAC 40 en mars 2019. Nous analysons comment la performance sociale, gouvernementale et environnementale, ne peuvent pas exister sans la performance financière et économique . Le modèle d’analyse des données est appliqué pour la période d’étude de 2002 à 2017, période connue par des crises bancaires et financières. Nos résultats, en utilisant la méthode de Moindre Carré Ordinaire (MCO) et la régression multiple avec une validation finale du modèle de recherche à l’aide des équations structurelles, indiquent qu’il y a des liens négatifs mais non significatifs entre la gouvernance et la performance financière mesurée par ROA et ROE. Mais ce lien est positif significatif pour une mesure à l’aide de Tobin’s Q comme indicateur. À travers nos trois modèles testés et validés, on peut prévoir et gérer le lien entre une gouvernance responsable et durable et la performance financière en période de crise et post-crise .

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Gouvernance et RSE : Démêler l'écheveau

Cited by 6 publications

References 37 publications

Do CEO overconfidence and narcissism affect corporate social responsibility in the UK listed companies? The moderating role of corporate governance

Do CEO overconfidence and narcissism affect corporate social responsibility in the UK listed companies? The moderating role of corporate governance

The effects of corporate governance on the customer’s recommendations: a study of the banking sector at the time of COVID-19

La gouvernance responsable, moyen d’assurer une performance financière en période de crises et post-crise ?

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