The influence of corporate governance's decision on corporate social responsibility

Baldini, Maria Assunta; Bronzetti, Giovanni; Sicoli, Graziella

doi:10.1504/ijbpm.2018.088494

Cited by 3 publications

(3 citation statements)

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“…Since companies' internal processes are intrinsically linked to external ESG processes, their managements have become more connected to all external key players, as it has become imperative that companies cannot successfully sustain desired growth by ignoring the external actors. As Baldini et al (2018) rightly submits, it is not just the owners of the organisation who have a concern with the activities of that organisation; also, there are diverse stakeholders who are concerned about those activities, and are affected by them.…”

Section: Theoretical Frameworkmentioning

confidence: 99%

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Do corporate characteristics improve sustainability disclosure Evidence from the UAE

Modugu

2020

IJBPM

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The study examines the relationship between corporate attributes and ESG disclosure among selected companies in United Arab Emirates. The corporate attributes are company size, profitability, liquidity, industry sensitivity and leverage. The descriptive statistics reveals a maximum disclosure score of 78 and a minimum score of 32. The results of the regression analysis show that only company size, industry sensitivity and liquidity are significant determinants of ESG disclosure in UAE. Our findings show that firms with larger asset base and good degree of liquidity disclose more ESG information. However, firms in the service sector are more inclined to ESG disclosure than manufacturing firms. We recommend that the board of directors should make sustainability reporting a front burner in its corporate strategy. In addition, the regulatory authorities should legalise ESG disclosure among UAE firms. Finally, lenders of corporate funds should make certified ESG report as a major condition precedent to obtaining funds.

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Section: Theoretical Frameworkmentioning

confidence: 99%

“…Despite the popularity of the term 'sustainability', the literature remains divergent on its exact meaning. Baldini et al (2018) posit that sustainability is a controversial topic because it means different things to different people. This controversy notwithstanding, the quest to ascertain its meaning remains incremental (Marsden, 2000).…”

Section: Introductionmentioning

confidence: 99%

Do corporate characteristics improve sustainability disclosure Evidence from the UAE

Modugu

2020

IJBPM

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“…Based on that, it can engage in social and environmental projects. According to Baldini et al (2018), to ensure its sustainability, the company would be able not only to create economic value for shareholders and other stakeholders but also to manage the social and environmental impacts of these projects.…”

Section: Resultsmentioning

confidence: 99%

Impact of corporate social responsibility on financial performance of listed Moroccan companies

Benali

Yaagoubi

Moufdi

2021

IJFAEMA

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This paper aims to study empirically the relationship between corporate social responsibility (CSR) and financial performance (FP) in the Moroccan context. We opted for a longitudinal study of listed companies over the period 2012-2017. We have used the accounting and financial indicators to assess FP. In the absence of an index which measures the score of the PS, we opted for a dichotomous variable which takes a value 1 if the company is labeled CSR by the CGEM and value 0 if not. Control variables are measured by size, age, risk, and industry. Panel data are used as well to analyze data. Findings of this study indicate mixed results. Indeed, we have found a positive impact of CSR on PF, when using ROA as proxy for FP. However, when using ROE as proxy for FP, we do not find any impact of CSR on FP (neutral impact). We found that ROS is linked negatively with CSR.

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Sustainability in Corporate Governance and Banking

Nicola

2024

Lecture Notes in Networks and Systems

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The influence of corporate governance's decision on corporate social responsibility

Cited by 3 publications

References 0 publications

Do corporate characteristics improve sustainability disclosure Evidence from the UAE

Do corporate characteristics improve sustainability disclosure Evidence from the UAE

Impact of corporate social responsibility on financial performance of listed Moroccan companies

Sustainability in Corporate Governance and Banking

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