The relationship between CSR and corporate governance moderated by performance and board of directors’ characteristics

Gammal, Walid El; Yassine, Noura; Fakih, Khodr; El-Kassar, Abdul-Nasser

doi:10.1007/s10997-018-9417-9

Cited by 29 publications

(20 citation statements)

References 44 publications

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“…The current paper provides contributions to the literature in several ways. First, it adds to the previous literature that suggests that board attributes may be meaningful drivers of (Rashid, 2021;Karim et al, 2019;Al-Mamun and Seamer, 2020;El Gammal et al, 2018;Nwude and Nwude, 2021;Khan et al, 2021;El-Bassiouny et al, 2020;Salhi et al, 2019;Bhuiyan et al, 2021;Tibiletti et al, 2021), but often providing mixed and inconclusive results (Dwekat et al, 2020;Endrikat et al, 2020). Hence, this research provides additional evidence in this area.…”

Section: Discussionmentioning

confidence: 82%

“…Firms are thus invited to engage more in CSR activities as they contribute in reducing agency conflicts between managers and shareholders (Maali et al, 2021).In this vein, the agency theory considers the board of directors as one of the essential corporate governance tools to reduce agency conflicts and protect investors (Rashid, 2021;Al-Mamun and Seamer, 2020). For instance, appointing efficient corporate boards can play an important role in alleviating agency problems by monitoring executive managers' decisions and actions (Fama and Jensen, 1983;Endrikat et al, 2020).A considerable amount of evidence exists suggesting that various board attributes can have significant influence on CSR (Rao and Tilt, 2016;Rashid, 2021;Karim et al, 2019;Al-Mamun and Seamer, 2020;Ahmad et al, 2017;El Gammal et al, 2018;Nwude and Nwude, 2021;Bhatt and Bhattacharya, 2017;Khan et al, 2021;El-Bassiouny et al, 2020). In this regard, Dwekat et al (2020) suggested that board independence is more capable of meeting stakeholders' interests as they do not have concerns about their positions in the company (Khan et al, 2013).…”

Section: Corporatementioning

confidence: 99%

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Does financial performance moderate the relationship between board attributes and corporate social responsibility in French firms?

Dakhli¹

2021

JGR

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Purpose The purpose of this paper is to study how board attributes impact corporate social responsibility (CSR). In particular, this paper aims to empirically examine the impact of financial performance on the relationship between board attributes and CSR. Board attributes such as board size, board independence, female board representation and CEO-chair duality are included. Design/methodology/approach This study uses panel data set of 200 French companies listed during 2007–2018 period. The direct and moderating effects were tested by using multiple regression technique. Findings The results indicate that significant direct relationships exist among board attributes and CSR. Board independence and female board representation are positively linked with CSR. However, board size and CEO duality are negatively associated with CSR. Findings show, also, that corporate financial performance accentuates significantly the effect of board size, board independence and CEO-duality on CSR, but does not moderate the relationship between female board representation and CSR. Practical implications The findings may be of interest to different stakeholders and policy-makers and regulatory bodies interested in enhancing CG initiatives to strengthen corporate social responsibility because it suggests thinking about implementing a broadly accepted framework of good CG practices to meet the demand for greater transparency and accountability. As an extension to this research, further study can examine the impact of ownership structure and audit quality on CSR issues. Originality/value This study extends the dynamic relationship between CG mechanisms and CSR by offering new evidence on how corporate financial moderates this relationship.

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Section: Discussionmentioning

confidence: 82%

Section: Corporatementioning

confidence: 99%

Does financial performance moderate the relationship between board attributes and corporate social responsibility in French firms?

Dakhli¹

2021

JGR

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“…In addition to monitoring and evaluating the implementation of the bank's strategic policies, board members also play a role in building a reputation for performance (El et al, 2020). This is a manifestation that banks are well managed so as to produce good performance, CSR disclosure is increasing.…”

Section: Discussionmentioning

confidence: 99%

Banking Governance, Financial Performance and Corporate Social Responsibility

Jamali

2020

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A sample of 37 banks is believed to have gained enough information during 2015-2019 to analyze the bank on the Indonesian Stock Exchange, up to 185. The use of the chow test explains if the modeling is a fixed effects model, so the information obtained is more accurate. This study confirms that if a large of board size affects the ability to monitor business operations properly, CSR disclosure may be higher. Apparently, every board meeting is discussed on CSR disclosures. In fact, independent commissioners or non-executive directors trigger CSR disclosure. Later, the financial performance component stated that increased leverage affected low CSR while on the other hand high company size and profitability resulted in better CSR disclosure. Operating banking is not only profitable but requires active participation shown to stakeholders and environmental concern as it ensures continuity of operations so that the bank is a system unit of the surrounding social system.

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“…Considering the institutional theory of CSR [110], firms will behave in a responsible way as a consequence of external pressures by confronting stakeholder groups-mainly investors, competitors, and the concerned public-due to their corporate visibility [111]. From an internal perspective, corporate governance plays an important role in determining CSR actions [112][113][114][115]. In this way, we can conceptualise CSR as a business driver to transfer cultural values from the macro-level and transform them into part of the corporate culture at the micro-level.…”

Section: Hypothesis 1 (H1)mentioning

confidence: 99%

The Role of CSR on Social Entrepreneurship: An International Analysis

Buendía-Martínez

Monteagudo

2020

Sustainability

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The increase in the weight of social entrepreneurship (SE) in the economy has driven the increase in research on the subject. Within the set of approaches developed by scholars to analyse SE, the institutional approach has recently acquired greater relevance. Following this research trend, this article seeks to expand the empirical research on SE by focusing on the informal factors that are less studied in the literature and using a cross-national base. Using the New Institutional Economics and partial least squares–structural equation modelling (PLS-SEM), our findings show the influence of cultural context on the SE dimension. In addition, this influence occurs through two groups of variables led by social capital and corporate social responsibility, although their impacts show opposite signs. These factors have important implications for policy makers in charge of fostering SE development.

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The relationship between CSR and corporate governance moderated by performance and board of directors’ characteristics

Cited by 29 publications

References 44 publications

Does financial performance moderate the relationship between board attributes and corporate social responsibility in French firms?

Does financial performance moderate the relationship between board attributes and corporate social responsibility in French firms?

Banking Governance, Financial Performance and Corporate Social Responsibility

The Role of CSR on Social Entrepreneurship: An International Analysis

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