Journal of Business Strategy, Finance and Management 2021
DOI: 10.12944/jbsfm.03.01-02.04
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Human Rights Disclosures, Corporate Governance Mechanisms, and Firm Performance: Directions for Future Research

Abstract: This paper aims at investigating and scrutinizing prior literature of human rights disclosures, corporate governance mechanisms and their effect on firm performance in an attempt to unveil the influence of non-financial disclosures such as human rights on the corporation’s financial performance. We highlighted that the “board of directors” plays a vital role as one of the “corporate governance” mechanisms in spreading the awareness of the importance of “human rights” issues that might impact the corporation. A… Show more

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Cited by 5 publications
(8 citation statements)
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References 23 publications
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“…The relationship between leverage and slavery disclosure are not consistent with previous studies [ 14 , 21 , 48 ] suggesting that more research is needed to depict a clear picture between this two. Finally, we found that board size has a positive impact on slavery disclosure which is consistent with [ 5 , 6 , 24 , 29 , 30 , 49 ] suggesting that an increased number of board members enhance the consciousness about slavery and sustainability.…”
Section: Resultssupporting
confidence: 86%
See 2 more Smart Citations
“…The relationship between leverage and slavery disclosure are not consistent with previous studies [ 14 , 21 , 48 ] suggesting that more research is needed to depict a clear picture between this two. Finally, we found that board size has a positive impact on slavery disclosure which is consistent with [ 5 , 6 , 24 , 29 , 30 , 49 ] suggesting that an increased number of board members enhance the consciousness about slavery and sustainability.…”
Section: Resultssupporting
confidence: 86%
“…[ 8 ]. Ismail et al [ 24 ] investigated prior literature on corporate governance mechanisms, disclosure on human rights, and their impact on financial performance to find out the effect of non-financial disclosures on financial performance. They considered 11 human rights indicators, including training procedures, incidents of gender discrimination, child labor, forced labor, security practices, remediation policy, etc.…”
Section: Literature Review and Hypothesis Developmentmentioning
confidence: 99%
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“…Sinha et al (2010) provided evidence for M&A, creating value and enhancing performance in the long term, among the financial institutions in India during the post-M&A period. Ismail et al (2011) analysed the operating performance of Egyptian construction companies for the period from 1996 to 2003. The results infer that only profitability has improved statistically significantly and argued that improved firm profitability lowers the operating expenses, increases operating profit and return on shareholders' equity.…”
Section: Literature Reviewmentioning
confidence: 99%
“…A further advantage of social firm activities and disclosures is the support and the practicing of the agency theory, which works to reduce conflicts between shareholders and top management, resulting in a rise in the FV (Jo and Harjoto, 2011). Moreover, as underlined by Ismail et al. (2021a, b), human rights disclosures have an influence on a firm's image, which might lead to an increase in sales, which would affect the firm's long-term financial success.…”
Section: Literature Review and Hypotheses Developmentmentioning
confidence: 99%