Governance and sustainability

Aras, Güler; Crowther, David

doi:10.1108/00251740810863870

Cited by 371 publications

(161 citation statements)

References 58 publications

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“…While there has been a growing interest to study the link between the areas of corporate governance and sustainability reporting (see e.g., De Graff and Stoelhorst 2013; Morgan, Ryu and Mirvis 2009;Kolk and Pinkse 2009), research publication in this topic is still relatively scant. Among the existing studies in this topic, most of them have been conducted in Western societies (e.g., Aras and Crowther 2008;Kolk 2008;Michelon and Parbonetti 2012;Shrivastava and Addas 2014).…”

Section: Conceptual Discussion and Research Propositionsmentioning

confidence: 99%

Corporate Governance and Environmental Disclosure in the Indonesian Mining Industry

Trireksani¹,

Djajadikerta²

2016

AABFJ

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Sustainability and corporate governance issues are now considered to be important and integral aspects of company performance. Both have established themselves as well-studied topics in the organisational and accountability areas. While there has been a growing interest to study the relationship between these two areas, research publication in this topic is still mainly focused on the Western societies. This study focuses on the corporate governance and sustainability disclosure practices in one of the emerging economies, Indonesia, and assesses the relationships between corporate governance variables and the extent of environmental disclosures made by the mining companies listed in the Indonesia Stock Exchange (IDX) in their annual reports. The main findings of this study show that the extent of environmental disclosure made by these companies was moderate, and that there is a significant positive relationship between the size of board of directors and the extent of environmental disclosure. KeywordsCorporate governance, Environmental disclosure, Mining industry, Indonesia AbstractSustainability and corporate governance issues are now considered to be important and integral aspects of company performance. Both have established themselves as wellstudied topics in the organisational and accountability areas. While there has been a growing interest to study the relationship between these two areas, research publication in this topic is still mainly focused on the Western societies. This study focuses on the corporate governance and sustainability disclosure practices in one of the emerging economies, Indonesia, and assesses the relationships between corporate governance variables and the extent of environmental disclosures made by the mining companies listed in the Indonesia Stock Exchange (IDX) in their annual reports. The main findings of this study show that the extent of environmental disclosure made by these companies was moderate, and that there is a significant positive relationship between the size of board of directors and the extent of environmental disclosure. JEL Classification: L71, M40

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Section: Conceptual Discussion and Research Propositionsmentioning

confidence: 99%

Corporate Governance and Environmental Disclosure in the Indonesian Mining Industry

Trireksani¹,

Djajadikerta²

2016

AABFJ

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“…According to [4], companies are facing great pressure from stakeholders to become more socially and environmentally responsible and are also pressured to focus on developing a better understanding of how engaged employees affect business outcomes such as productivity and profitability. Over the years corporate social responsibility has become an important issue for corporations worldwide [5]. The interest in corporate social responsibility first emerged due to the public's increasing concern for the natural environment, for the respect of human rights, for the ethical aspects of business, and for other social concerns [6].…”

Section: Introductionmentioning

confidence: 99%

Exploring the Relationship between Corporate Social Responsibility, Employee Engagement, and Organizational Performance: The Case of Jordanian Mobile Telecommunication Companies

Obeidat¹

2016

IJCNS

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The aim of this research is to explore the relationship between corporate social responsibility, employee engagement, and organizational performance in Jordanian mobile telecommunication companies. A total of 350 questionnaires containing 37 items were used to collect information from the respondents. Multiple and simple regression analyses were conducted to test the research hypotheses. Results of the current study revealed that corporate social responsibility (both internal and external) and employee engagement (vigor, absorption, and dedication) have a significant positive relationship with organizational performance. Also, the results revealed that there is a significant positive relationship between corporate social responsibility (internal CSR and external CSR) and employee engagement. The Baron and Kenny mediation model and Sobel test were used to test whether employee engagement mediated the relationship between corporate social responsibility and organizational performance. The results showed that employee engagement fully mediated the relationship in a significant way. The results of the current study have many managerial implications for mobile telecommunication companies. In order to enhance organizational performance, decision makers must work on creating and maintaining an efficient corporate social responsibility agenda, which would increase employees' engagement in their work which will lead to improved performance outcomes.

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“…In addition, corporate governance is not only useful for stockholders, but also it is useful for all parties of the stakeholders (Aras & Crowther, 2008). Bearing in mind that corporate governance is precise and ancient control system that has deep roots.…”

Section: Introductionmentioning

confidence: 99%

Corporate Governance Mechanisms and Jordanian Companies' Financial Performance

Alabdullah¹,

Yahya²,

Ramayah³

2014

ASS

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Previous studies in the literature review that dealt with corporate governance have recently witnessed significant growth that led to some new trends. The purpose of the current paper is to significantly contribute to such trends through investigating and analyzing the effect of corporate governance mechanisms on firm's financial performance for a sample consisting of industrial and service companies in Jordan. The current study examined cross sectional data through 109 companies (industrial and service companies). The study uses the annual reports for the fiscal year 2011 of the most active Jordanian companies in order to examine the predictions of corporate governance effects on financial performance. This cross sectional study tested all hypotheses of the study and used statistical software, SPSS 20, to analyze data. The findings indicated that board size has a negative association with firm financial performance. Furthermore, the empirical investigations for the current study revealed that the presence of independent directors in the board is not associated with financial performance. Likewise, the result showed that CEO duality has no impact on firm financial performance. From developed and developing countries' perspective, the current paper uniquely contributes to the literature that dealt with corporate governance and firm performance throughout introducing a market share variable as a measurement to represent firm's financial performance. In doing so, the paper is the first of its kind to provide new insights on the relationship between corporate governance and firm performance. It therefore provides a new indicator considered as extending for prior research in this discipline as, to the best of researcher's knowledge; no prior work has been done in both developed and developing economies including Jordan. The study provides empirical evidence to the academic, policy makers and all beneficiary parties of stakeholders in the Middle East, specifically Jordan.

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Governance and sustainability

Cited by 371 publications

References 58 publications

Corporate Governance and Environmental Disclosure in the Indonesian Mining Industry

Corporate Governance and Environmental Disclosure in the Indonesian Mining Industry

Exploring the Relationship between Corporate Social Responsibility, Employee Engagement, and Organizational Performance: The Case of Jordanian Mobile Telecommunication Companies

Corporate Governance Mechanisms and Jordanian Companies' Financial Performance

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