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

Guerrero‐Villegas, Jaime; Pérez‐Calero, Leticia; González, José Manuel Hurtado; Giráldez, Pilar

doi:10.3390/su10124808

Cited by 59 publications

(79 citation statements)

References 153 publications

(221 reference statements)

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“…But executives should consider both the costs and benefits of a large board as it costs more than a smaller board. Similarly, the presence of independent board members increases the decision-making quality, particularly in CSR and CSRD decision-making (Guerrero-Villegas et al, 2018;Zaid et al, 2019).…”

Section: Discussionmentioning

confidence: 99%

Impact of Corporate Governance Mechanisms on Corporate Social Responsibility Disclosure of Publicly-Listed Banks in Bangladesh

Jahid¹,

Rashid²,

Hossain³

et al. 2020

JAFEB

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The study examines the impact of corporate governance mechanisms, such as board characteristics on corporate social responsibility disclosure (CSRD). The data on CSRD items and board characteristics have been collected by content analysis of the annual reports of 30 publicly-listed banks in Bangladesh covering six years, from 2013 to 2018. More specifically, the directors' report, the chairman's statement, notes to the financial statement and CSR disclosure reports included in annual reports were used to collect the CSRD data. The empirical analysis applies the ordinary least square and the generalized method of moments. The results of the study have revealed that board size, board independence, female board member, and foreign directors have a significant positive impact on CSRD. By contrast, political directors and audit committee size have a negative impact on CSRD. Interestingly, accounting experts on boards ensure more CSRD as they curb the influence of politicians on the board. Thus, it is better to increase accounting experts and decrease politicians on the board. These findings provide valuable insights into the process of forming a suitable CSR policy by connecting the efforts of the board, government, and regulatory bodies to enhance the performance of banks to CSR as well as to CSRD.

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Section: Discussionmentioning

confidence: 99%

Impact of Corporate Governance Mechanisms on Corporate Social Responsibility Disclosure of Publicly-Listed Banks in Bangladesh

Jahid¹,

Rashid²,

Hossain³

et al. 2020

JAFEB

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“…Bebbington, Russell, and Thomson () have pointed out that UN_SDGs are fundamental to upgrade social and environmental accounting research agenda. Schaltegger, Etxeberria, and Ortas () and Guerrero‐Villegas, Pérez‐Calero, Hurtado‐González, and Giráldez‐Puig () suggested that planetary boundaries and UN_SDGs should be essential parts for corporate sustainability accounting. Avrampou et al () provide a framework that is based on GRI performance indicators and scoring systems to compare and assess UN_SDGs through corporate sustainability reports.…”

Section: Theoretical Backgroundmentioning

confidence: 99%

New challenges for corporate sustainability reporting: United Nations' 2030 Agenda for sustainable development and the sustainable development goals

Tsalis

Malamateniou

Koulouriotis

et al. 2020

Corp Soc Responsibility Env

373

263

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Complying with the requirements of sustainability development is a very high priority for the business community. The United Nations' 2030 Agenda and its 17 Sustainable Development Goals (UN_SDGs) pose new challenges for firms, which have to adjust their operations and strategies to the requirements of SDGs. In this context, this paper aims to develop a methodological framework for evaluating the level of alignment of corporate sustainability reporting practices with the scope of UN_SDGs. Based on disclosure topics from Global Reporting Initiative and a scoring system, an evaluation framework was developed in order to assess the quality of information published in sustainability reports with respect to each UN_SDG. An empirical analysis was performed in a sample of sustainability reports in order to examine the structure and the applicability of the proposed methodological framework. The outcomes of the empirical analysis reflect some implications for future research on the UN_SDG reporting practices.

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“…A proper corporate governance system is needed to decrease greenwashing and information overload (Ortas et al 2017) and to increase firm reputation. Especially, monitoring duties of non executive directors and the implementation of incentive-based compensation systems for top managers should strengthen substantial CSR management systems and avoid symbolic CSR activities (Guerrero-Villegas et al 2018).…”

Section: Introductionmentioning

confidence: 99%

Meta-analyses on Corporate Social Responsibility (CSR): a literature review

2021

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This paper addresses quantitative meta-analyses on corporate governance-related determinants and firms’ (non) financial consequences of Corporate Social Responsibility (CSR). Legitimacy theory as our theoretical framework assumes that, through a social contract, a company must fulfil the respective society’s values and expectations and gain legitimacy. We also rely on the business case argument, assuming a positive relationship between CSR and financial outcomes of the firm. This analysis focusses on 54 quantitative meta-analyses on CSR and includes a structured literature review in order to increase our knowledge, which corporate governance variables and proxies of firm’s (non) financial outcome have been heavily included in archival research, and if there is an overall impact of these variables. Prior meta-analyses indicate that board independence, board gender diversity, and board size have a positive impact on CSR performance. Moreover, both CSR performance and environmental performance increase financial performance. This literature review makes a useful contribution to prior studies by summarizing the overall impact of corporate governance variables on CSR and their (non) financial consequences and by deducing recommendations for future research.

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

Cited by 59 publications

References 153 publications

Impact of Corporate Governance Mechanisms on Corporate Social Responsibility Disclosure of Publicly-Listed Banks in Bangladesh

Impact of Corporate Governance Mechanisms on Corporate Social Responsibility Disclosure of Publicly-Listed Banks in Bangladesh

New challenges for corporate sustainability reporting: United Nations' 2030 Agenda for sustainable development and the sustainable development goals

Meta-analyses on Corporate Social Responsibility (CSR): a literature review

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