Internal and external CSR in China: How do women independent directors matter?

Jin, Ruijie; Jiang, Xu; Hu, Helen Wei

doi:10.1007/s10490-021-09783-9

Cited by 18 publications

(47 citation statements)

References 96 publications

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“…Regarding the control variables, firm size, ROA, and shareholder concentration have positive and significant effects on CSP, while board size has a negative and significant impact on CSP, mostly consistent with previous studies (e.g., Jin et al, 2021 ; Zhu et al, 2022 ). Overall, our results suggest that firms’ digital transformation positively impacts their CSP and that board independence and institutional ownership positively moderate the relationship between digital transformation and CSP.…”

Section: Resultssupporting

confidence: 89%

“…We have obtained the data from the China Stock Market and Accounting Research Database (CSMAR) and Chinese Research Data Service Platform (CNRDS), which publish reliable information on listed firms’ financial and economic performance, shareholder backgrounds, details of the top management teams, and other related statistics. These data sources are widely used in research focusing on Chinese-listed firms (e.g., Jin et al, 2021 ; Meng and Sima, 2022 ; Zhu et al, 2022 ). We have obtained CSR data from Hexun, which publishes a CSR index for each listed firm every year.…”

Section: Methodsmentioning

confidence: 99%

“…Following previous studies ( Huang et al, 2018 ; Yang et al, 2021 ; Zhu et al, 2022 ), we measure firms’ CSP using Hexun’s CSR index, which measures firms’ CSP along five dimensions: shareholder equity responsibility; employee responsibility; supplier, customer, and consumer rights responsibility; environmental responsibility; and social responsibility. Previous studies commonly use these five dimensions to measure CSR ( Cahan et al, 2017 ; Jin et al, 2021 ). We use the natural logarithms of the total score as the dependent variable in the empirical models.…”

Section: Methodsmentioning

confidence: 99%

“…Following previous research ( Jin et al, 2021 ; Meng and Sima, 2022 ; Zhu et al, 2022 ), we control for various variables that may affect firms’ CSP. Firm size may influence CSP because larger firms have more resources to engage in CSR; we measure it as the natural logarithm of total assets.…”

Section: Methodsmentioning

confidence: 99%

“…At the board level, we control for board size and CEO duality. We include board size in the models because larger boards are more inclined to engage in CSR ( Jin et al, 2021 ); we measure it as the number of directors on the board. CEO duality is an indicator of executive power concentration and may affect firms’ CSR decisions ( Khan et al, 2021 ); we measure it using a dummy variable that equals 1 if the CEO is also the board chair, and 0 otherwise.…”

Section: Methodsmentioning

confidence: 99%

See 4 more Smart Citations

Digital Transformation and Corporate Social Performance: How Do Board Independence and Institutional Ownership Matter?

Meng

2022

Front. Psychol.

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This study addresses a gap in the literature on corporate governance and corporate social responsibility (CSR) by investigating whether and how board independence and institutional ownership moderate the relationship between digital transformation and corporate social performance (CSP). We find that digital transformation increases CSP using a panel dataset of Chinese publicly listed firms between 2014 and 2018. Moreover, we show that this positive impact is more pronounced when firms have higher proportions of independent directors on the board and institutional owners. These findings contribute to a better understanding of CSR dynamics, supporting the formulation and implementation of efficient CSR strategies in the digital era.

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Section: Resultssupporting

confidence: 89%

Section: Methodsmentioning

confidence: 99%

Section: Methodsmentioning

confidence: 99%

Section: Methodsmentioning

confidence: 99%

Section: Methodsmentioning

confidence: 99%

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Digital Transformation and Corporate Social Performance: How Do Board Independence and Institutional Ownership Matter?

Meng

2022

Front. Psychol.

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Is it the mere female directors or their attributes that matter for the quality of corporate sustainability disclosures?

et al. 2023

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This study aims to inquire whether it is the mere female directors or their certain attributes that improve the quality of corporate sustainability disclosures (QCSD). Annual and sustainability reports are used to obtain data for 300 non‐financial Pakistani listed companies selected through stratified random sampling for the period 2012–2021. The study employed ordinary least squares with panel‐corrected standard errors to test research hypotheses. The findings that neither support “tokenism” nor “critical mass” assumptions revealed that firms with female directors on the board, regardless of how many, have better QCSD than others. Similarly, the proportion of female directors on the board and audit committee also showed a positive association with QCSD. The positive role of independent female directors and their experience was slightly more pronounced than the executive female directors and their experience in improving QCSD. Likewise, the positive effect of female directors' business‐related education was marginally higher than their non‐business education in improving QCSD. Furthermore, female directors' master's or above level of education had a significant positive, while their bachelor's or below level of education had no significant association with QCSD. The study offers several theoretical and practical implications.

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Moving beyond economic criteria: Exploring the social impact of green innovation from the stakeholder management perspective

Tang

Liu

Yao

et al. 2022

Corp Soc Responsibility Env

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Unlike previous studies mainly focused on the economic impact of green innovation, this paper explores its social returns, denoted by the stakeholder engagement, given stakeholders can affect or are affected by the firm's low-carbon transition. Drawing on the complementary view and the substitute view, our empirical results from China over the sample period of 2012 to 2018 found that more green innovation would crowd in stakeholder-related activities, especially for the welfare improvement of customers and suppliers. However, better stakeholder relations do not bring positive economic returns given the weak social pressures and uncertain rewards for being socially responsible in emerging countries. By doing so, our study expands the theoretical knowledge about the social impact of green innovation, thus offering a practical guidance for firms to simultaneously manage their environmental performance, social performance and economic performance in China and, potentially, in other emerging countries which also pursue environmental transition and better stakeholder management.

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Internal and external CSR in China: How do women independent directors matter?

Cited by 18 publications

References 96 publications

Digital Transformation and Corporate Social Performance: How Do Board Independence and Institutional Ownership Matter?

Digital Transformation and Corporate Social Performance: How Do Board Independence and Institutional Ownership Matter?

Is it the mere female directors or their attributes that matter for the quality of corporate sustainability disclosures?

Moving beyond economic criteria: Exploring the social impact of green innovation from the stakeholder management perspective

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