Impact of environmental, social and governance disclosure on dividend policy: What is the role of corporate governance? Evidence from an emerging market

Ellili, Nejla Ould Daoud

doi:10.1002/csr.2277

Cited by 45 publications

(34 citation statements)

References 100 publications

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“…We utilize several data sources to obtain relevant data. First, following previous studies (Ellili, 2022; He et al, 2022; Manita et al, 2018), we use firms' environmental, social and governance (ESG) disclosure scores which reflect the level of disclosure of firms as a proxy for CSR disclosure in the study and obtain the relevant data from Bloomberg. It provides firm‐level yearly disclosure scores for the ESG and its sub‐components (Environmental, Social, and Governance).…”

Section: Methodsmentioning

confidence: 99%

Board gender diversity and corporate social responsibility (CSR) disclosure in different disclosure environments

Temiz

Acar

2023

Corp Soc Responsibility Env

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This study investigates the firms' CSR disclosure by considering the joint effects of board gender diversity and secrecy culture in an international setting. Building on a sample of 14,185 firm‐year observations from 43 countries during 2010–2019, this study shows that while board gender diversity and CSR disclosure are positively associated, countries' secrecy levels negatively affect CSR disclosure. However, we provide evidence that the higher female representation on the board of directors significantly attenuates the restrictive role of secrecy culture on the CSR disclosure level. In other words, the suppressive effect of national secrecy on CSR disclosure weakens firms with higher gender diversity on the board of directors. Our results are robust to several sensitivity checks and endogeneity problems. This study suggests that the reducing effects of national secrecy culture on firms' CSR disclosure level can be attenuated by utilizing internal governance mechanisms such as board gender diversity.

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Section: Methodsmentioning

confidence: 99%

Board gender diversity and corporate social responsibility (CSR) disclosure in different disclosure environments

Temiz

Acar

2023

Corp Soc Responsibility Env

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“…On the other hand, proactive reporting demonstrates a long‐term interest related to sustainability, in line with (Daddi et al, 2019). In addition, this study encourages the disclosure of more detailed ESG‐related information by raising awareness about the financial sector's need to consider these issues (Ellili, 2022) and the decisive involvement of human resources in environmental reputation and the CE (Marrucci et al, 2022).…”

Section: Discussionmentioning

confidence: 88%

Sustainability reporting in view of the European sustainable finance taxonomy: Is the financial sector ready to disclose circular economy?

Abadía

Scarpellini

Aranda‐Usón

et al. 2022

Corp Soc Responsibility Env

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The European sustainable finance taxonomy requires financial and nonfinancial companies to provide investors with information about the environmental performance of their assets and economic activities. For financial institutions, making socially and environmentally responsible investments visible through a common label that guarantees specific standards for the entire European Union is crucial. Against this background, this study analyzes the evolution of sustainability reporting practices and their assurance in a sample of European financial institutions. To this end, we used a double qualitative methodological approach, based on (a) an external analysis of nonfinancial information and its relationship with the main economic-financial variables of the sample companies, and (b) a case study of a bank carried out through semi-structured interviews. This study provides an external measurement analysis of nonfinancial information in entities from different countries, which can contribute to broadening the scope and level of sustainability and circular economy accountability.

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“…Ould és Ellili (2022) az ESG és az osztalékpolitika kapcsolatát a vállalatirányítás szempontjából vizsgálja az Egyesült Arab Emirátusok tőzsdéin kereskedett vállalatok esetében a 2010-2020 közötti időszakban. Pozitív kapcsolatot találtak a kinyilvánított ESG célok és az osztalékfizetések között.…”

Section: Osztalékpolitika Csr éS Fenntarthatóságunclassified

A fenntarthatóság és az osztalékpolitika kapcsolata

Kucséber¹,

Csoma²

2023

Társadalom – Gazdaság – Természet: Szinergiák a Fenntartható Fejlődésben (Konferenciakötet)

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A kutatásunk fókuszában amerikai multinacionális technológiai cégek osztalékfizetési politikáinak elemzése áll. Vizsgálatunk első része egy ESG szempontú elemzés, amely alapján a vizsgált cégeket besoroljuk „fenntarthatóan“ és „nem-fenntarthatóan működő“ csoportokba. A cikk második részében a vizsgált cégek által közölt befektetői információk és a pénzügyi adatok alapján elemezzük a két létrehozott csoport osztalékfizetési politikáit, valamint kiterjesztjük vizsgálatunkat az elmúlt években megvalósult és a tervezett környezetvédelmi beruházások helyzetére.

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Impact of environmental, social and governance disclosure on dividend policy: What is the role of corporate governance? Evidence from an emerging market

Cited by 45 publications

References 100 publications

Board gender diversity and corporate social responsibility (CSR) disclosure in different disclosure environments

Board gender diversity and corporate social responsibility (CSR) disclosure in different disclosure environments

Sustainability reporting in view of the European sustainable finance taxonomy: Is the financial sector ready to disclose circular economy?

A fenntarthatóság és az osztalékpolitika kapcsolata

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