Female CEO succession and corporate social disclosure in China: unveiling the significance of ownership status and firm performance

Shaheen, Riffat; Luo, Qi; Bala, Hussaini

doi:10.1007/s11356-022-23079-5

Cited by 10 publications

(5 citation statements)

References 66 publications

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“…While some studies have explored how an organization’s equity structure and governance characteristics affect corporate EID [ 12 , 30 , 52 , 53 ]. For example, Shaheen et al [ 52 ] found that female participation significantly contributes to corporate social disclosure. Fernandes et al [ 30 ] found that the characteristics of the board of directors influence the level of EID.…”

Section: Discussionmentioning

confidence: 99%

Environmental disclosure practices in mixed ownership models: A study of Chinese private enterprises

Song,

Xiong

2023

PLoS ONE

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Environmental information disclosure is critical avenue for stakeholders to gauge the fulfillment of corporate environmental responsibilities, as well as a key path for companies to gain social reputation and achieve sustainable development. To achieve both economic and social sustainability and improve the environmental information disclosure by private firms, this study delves into the impact mechanism and realization path of mixed ownership reform on environmental information disclosure among Chinese private enterprises listed between 2010 and 2020. Utilizing a panel fixed effect model, we scrutinize the interplay between state capital involvement and the disclosure of environmental information by private enterprises. Our findings reveal that state capital involvement may encourage private enterprises to disclose environmental information through resource allocation and governance improvements. The higher the shareholding ratio of state-owned participating shareholders, the more it helps private firms to disclose environmental information. State-owned shareholders play a pivotal role in the appointment of supervisors, directors, and executives, effectively improving corporate governance mechanisms and positively moderates how private companies with state-owned capital participate in disclosing environmental information. Moreover, the magnitude of media coverage and the public opinion pressure faced by private enterprises further amplify the influence of state-owned capital involvement on environmental information disclosure. Additionally, our research reveals that corporate profitability partially interplays with the effects of state-owned capital disclosure of environmental information by private companies. According to the research results, we recommend that the government proactively promote mixed ownership reform with private enterprises as the main participants, fully leveraging the resource advantages and influence of state-owned capital. At the same time, it is imperative to strengthen the governance effect of internal state-owned shareholders and external public opinion supervision in private enterprises. Enhancing profitability is also identified as a key driver for private enterprises to engage in more robust environmental information disclosure practices.

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Section: Discussionmentioning

confidence: 99%

Environmental disclosure practices in mixed ownership models: A study of Chinese private enterprises

Song,

Xiong

2023

PLoS ONE

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“…Empirical research shows that solving these problems can help improve the overall competitiveness of enterprises. Shaheen et al investigate the impact of gender change in CEO succession (male to female) on corporate social reporting [9]. It suggests that female CEO successors tend to enhance CSR reporting quality due to their differing traits and values, particularly regarding social is-sues.…”

Section: Social Washingmentioning

confidence: 99%

“…The strict 2015 Environmental Protection Law has also deterred companies from polluting activities [8]. In addition to environmental challenges, China's rapid economic growth has also led to increased social issues, including workplace safety incidents, demands for gender equality, and calls for salary equity [9,10]. These issues require attention alongside the malfunctioning governance mechanisms, which can be addressed through enhanced regulation, increased employer awareness, and stronger societal monitoring [11].…”

Section: Introductionmentioning

confidence: 99%

A Review of Corporate Social Responsibility Decoupling and Its Impact: Evidence from China

Luan

2024

Sustainability

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CSR decoupling refers to the misalignment between a company’s stated CSR policies and its actual practices, resulting in issues like diminished financial performance and heightened risk. While initially explored in developed economies such as the US, recent research has shifted focus towards developing nations like China. However, a comprehensive review of CSR decoupling literature in the Chinese market remains lacking. Previous research typically examines the decoupling phenomenon at the general level of CSR, without considering the distinct impacts of its three key components: environmental, social, and governance pillars. Our study seeks to address this gap by conducting a comprehensive review of CSR decoupling covering 82 related studies, specifically analyzing its environmental, social, and governance dimensions within the context of China. Our findings offer valuable insights for both future research on CSR decoupling in China and policymaking. Firstly, there is a pressing need to prioritize investigations into means–ends decoupling, given the constraints on policy–practice decoupling imposed by stringent regulations. Secondly, the role of government policies in shaping CSR practices is pivotal. Future research could delve into the impacts of policy shocks using quasi-experimental designs. Thirdly, emerging issues like workplace safety, the executive pay gap, and gender diversity are gaining prominence in China’s CSR landscape. Lastly, the dominance of state ownership presents significant challenges to corporate governance, warranting further exploration.

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“…The results of the PCSE model are shown in In addition, we re-examined the main model using the Generalized Method of Moments (GMM). Previous studies suggested that GMM is a useful approach that takes into consideration several sources of endogeneity, undetected heterogeneity, simultaneity, as well as dynamic endogeneity (Bala et al, 2022;Shaheen et al, 2023). In light of the aforementioned, we used the GMM approach to reevaluate our main model.…”

Section: Additional Analysismentioning

confidence: 99%

“…company audited by the Big four auditors and zero for the company audited by non-Big four auditors (Bala et al, 2022;Shaheen et al, 2023). …”

mentioning

confidence: 99%

The Effect of Environmental Taxes on Environmental Accounting Disclosure of Nigerian Oil and Gas Companies

Bala,

Al-Absy,

Ya'u

et al. 2024

IJEEP

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There is currently a lack of information about the contemporary and potential effects of environmental taxes on environmental accounting disclosure. This study, therefore, explores environmental taxes' impact on Nigerian oil and gas companies' disclosure of environmental accounting information. The study used auxiliary data by generating information on the outcome variable and the explanatory variable from the “Organization for Economic Cooperation and Development” (OECD) and annual reports and accounts of the oil and gas corporations in Nigeria. The analysis included thirteen (13) companies as of December 31, 2021. Fixed-effects regression using Estimation using Driscoll and Kraay standard errors (DKSE) has been used in this study. The study revealed that an increase in total green taxes or transportation taxes will stimulate the disclosure of environmental accounting information by the oil and gas corporations in Nigeria. It is also documented that oil and gas companies that have high C2 intensity are less likely to disclose environmental accounting information. The study findings will be useful to the regulators and policymakers in Nigeria. This is because if the government enhances environmental taxes, it may inspire companies to enhance their environmental accounting procedures.

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Female CEO succession and corporate social disclosure in China: unveiling the significance of ownership status and firm performance

Cited by 10 publications

References 66 publications

Environmental disclosure practices in mixed ownership models: A study of Chinese private enterprises

Environmental disclosure practices in mixed ownership models: A study of Chinese private enterprises

A Review of Corporate Social Responsibility Decoupling and Its Impact: Evidence from China

The Effect of Environmental Taxes on Environmental Accounting Disclosure of Nigerian Oil and Gas Companies

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