Impact Of Board Characteristics On Corporate Social Responsibility Disclosure

Naseem, Muhammad Akram; Rehman, Ramiz Ur; Ikram, Amir; Malik, Fizzah

doi:10.19030/jabr.v33i4.10001

Cited by 52 publications

(51 citation statements)

References 34 publications

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“…Furthermore, a significant positive relationship exists between board size and the level of CSR activities, which confirms previous studies' findings (Ali & Atan, 2013;Arani, 2016;Beji et al, 2020;Dias et al, 2017;Esa & Zahari, 2016;Isa & Muhammed, 2015;Jizi et al, 2014;Lau et al, 2016;Mousa et al, 2018;Naseem et al, 2017;Said et al, 2009;Zhuang et al, 2018) that bigger boards lead to more CSR activities in Kuwait. Firms with big boards may have more diversity and different experiences among directors, leading to efficient monitoring and disclosure of more CSR activities in their annual reports.…”

Section: Resultssupporting

confidence: 88%

“…H2: Ownership concentration by the government negatively impacts CSR activities. 2013 In term of board size, with the exception of one study (Abu-Sufian & Zahan, 2013), all previous studies discussed herein found a positive relationship between board size and CSR activities (Abu-Qa'dan & Swuaidan, 2019; Ali & Atan, 2013;Arani, 2016;Beji et al, 2020;Dias et al, 2017;Esa & Zahari, 2016;Isa & Muhammed, 2015;Jizi et al, 2014;Lau et al, 2016;Mousa et al, 2018;Naseem et al, 2017;Said et al, 2009;Zhuang et al, 2018), implying that big board size provides shareholders and stakeholders with high CSR activities. However, this study still supports the argument of agency theory that a small number of board directors has a positive impact on firms' controlling and monitoring (Jensen & Meckling, 1976;Yermack, 1996).…”

Section: Hypothesis Developmentmentioning

confidence: 62%

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Corporate Governance Mechanisms and Corporate Social Responsibility (CSR) in Kuwaiti Listed Firms

Al‐Saidi¹

2020

ASS

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Firms must maintain a balance between their performance and corporate social responsibility (CSR). This study examines the relationship between corporate governance mechanisms and the CSR of firms listed on the Kuwait Stock Exchange (KSE) within the framework of agency theory. Using a sample of 86 firms in 2019, this study explored five corporate governance mechanisms (i.e., ownership concentration by large shareholders, ownership concentration by government, board size, board independence, and family directors) and five control variables (i.e., debt, firm size, firm age, profitability, and industry type). The study used the index checklist to measure CSR and found that ownership concentration by large shareholders, ownership concentration by government, and board size affect a firm’s social responsibility while other variables have no impact. This study was the first to examine the impact of corporate governance mechanisms on corporate social responsibility in Kuwait after introducing the new corporate governance rules, and the findings will help Kuwait’s government, firms, and investors evaluate the current rules and improve CSR requirements.

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Section: Resultssupporting

confidence: 88%

Section: Hypothesis Developmentmentioning

confidence: 62%

Corporate Governance Mechanisms and Corporate Social Responsibility (CSR) in Kuwaiti Listed Firms

Al‐Saidi¹

2020

ASS

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“…Nevertheless, despite the findings mentioned above, other studies did not find that CSR disclosure had any relationship with the presence of women on director boards [68,72,[136][137][138]. All in all, the literature review produced diverging findings regarding the influence of women's board presence on CSRD.…”

Section: The Relationship Between Women On Boards and Csrdmentioning

confidence: 83%

Board Attributes and Corporate Social Responsibility Disclosure: A Meta-Analysis

et al. 2018

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Many studies have examined the relationships between board attributes (board independence, CEO duality, board size, and women on boards) and corporate social responsibility disclosure (CSRD) as a means to improve a firm’s reputation. This research was performed in various international settings and uneven outcomes were obtained. We therefore meta-analyzed 88 studies to summarize scattered evidence and found that CEO duality had a significantly negative relationship with CSRD, while board independence, board size and women representation had a significantly positive relationship with CSRD. These relationships were more significant in countries with low levels of commitment to sustainable goals. Thus, our study revealed differences in the relationship between board attributes and CSRD, and that these differences were conditioned by the institutional contexts in which firms operate. Our research has practical implications for practitioners and policy makers alike as we offer guidelines on the most suitable corporate governance mechanisms to achieve lower capital costs and better access to finance.

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“…NPF becomes a crucial financial ratio in the banking sector and how to handle it will always be an intensive discussion. According to Naseem et al (2017), a large number of board meetings can handle the business operation of the organization. Furthermore, the more often the BOD organizes meetings, the risk of credit will be more intensively monitored and thus the NPF is expected to be controlled.…”

Section: Board Of Directors and Credit Risk: An Empirical Study Of Inmentioning

confidence: 99%

Board of directors and credit risk: An empirical study of Indonesian Islamic banks

Nugraheni

Muhammad

2019

Jurnal Keuangan Dan Perbankan

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Credit risk is the primary risk in the banking industry related to its function in distributing credit to customers. Decreasing credit risk is the main duty of the management of banks. We examine the relationship between the Board of Directors (BOD) characteristics and credit risk in the Indonesian Islamic bank. BOD characteristics consist of BOD size, educational qualification, number of meetings, and expertise. The samples in this study are full-fledged Islamic banks in Indonesia that publish annual reports for the year 2013-2017. The data are processed using panel data regression. We indicate that the number of BOD meetings has a negative influence on credit risk, BOD size has a positive influence on credit risk while educational qualification and expertise do not influence credit risk of Islamic banks in Indonesia. Understanding BOD characteristics and credit risk are useful to mitigate the implementation of corporate governance for Islamic banks in the two-tier board system. The findings are expected to have a contribution to strengthening the BOD's role to encourage the better performance of Islamic banks. AbstrakRisiko kredit merupakan risiko utama dalam industri perbankan terkait dengan peran bank sebagai penyalur kredit kepada masyarakat. Mengurangi risiko kredit menjadi tugas utama manajemen bank. Kami menguji hubungan antara karakteristik dewan direksi (BOD) dan risiko kredit pada bank umum syariah di Indonesia. Karakteristik BOD terdiri dari ukuran BOD, kualifikasi pendidikan, jumlah rapat, dan keahlian. Sampel dalam penelitian ini adalah bank umum syariah di Indonesia yang mempublikasikan laporan tahunan tahun 2013-2017. Data dianalisis menggunakan regresi data panel. Kami menunjukkan bahwa jumlah rapat direksi memiliki pengaruh negatif pada risiko kredit, ukuran direksi berpengaruh positif pada risiko kredit sedangkan kualifikasi pendidikan dan keahlian tidak memengaruhi risiko kredit bank syariah di Indonesia. Memahami karakteristik BOD dan risiko kredit bermanfaat untuk memitigasi penerapan tata kelola di bank umum syariah. Penelitian ini diharapkan dapat berkontribusi dalam memperkuat peran BOD untuk mendorong kinerja bank syariah yang lebih baik.

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Impact Of Board Characteristics On Corporate Social Responsibility Disclosure

Cited by 52 publications

References 34 publications

Corporate Governance Mechanisms and Corporate Social Responsibility (CSR) in Kuwaiti Listed Firms

Corporate Governance Mechanisms and Corporate Social Responsibility (CSR) in Kuwaiti Listed Firms

Board Attributes and Corporate Social Responsibility Disclosure: A Meta-Analysis

Board of directors and credit risk: An empirical study of Indonesian Islamic banks

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