The impact of corporate governance on corporate social disclosure: comparative study in South East Asia

Supriyono, Edy; Almasyhari, Abdul Kharis; Suhardjanto, Djoko; Rahmawati, Rahmawati

doi:10.1504/ijmef.2015.070779

Cited by 12 publications

(13 citation statements)

References 31 publications

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“…Prior literature finds mixed results. For example, Rashid and Lodh (2008), Dunn and Sainty (2009), Ibrahim and Hanefah (2016), Javaid Lone et al (2016), Rashid and Lodh (2008), Deschênes et al (2015) and Supriyono et al (2015) find a significant positive relation between the board independence and CSD. In contrast, the studies of Razak and Mustapha (2013), Lim et al (2008) and Nurhayati et al (2016) show the insignificant positive relation between the board independence and CSD.…”

Section: Prior Literaturementioning

confidence: 96%

“…Therefore, independent directors ensure the efficient management of the companies as well as protect the interests of the shareholders (De Andres et al , 2005). Some empirical examinations investigated the link between the board independence and CSD (D.Sundarasen et al , 2016; Dunn and Sainty, 2009; Ibrahim and Hanefah, 2016; Razak and Mustapha, 2013; Javaid Lone et al , 2016; Giannarakis, 2014a; Lim et al , 2008; Majeed et al , 2015; Kiliç et al , 2015; Rashid and Lodh, 2008; Deschênes et al , 2015; Supriyono et al , 2015; Alotaibi and Hussainey, 2016; Ahmed Haji, 2013). Prior literature finds mixed results.…”

Section: Prior Literaturementioning

confidence: 99%

“…The existing literature provides a controversial association between board size and CSD. For example, some academicians find a significant positive relationship between board size and CSD (Javaid Lone et al , 2016; Majeed et al , 2015; Giannarakis, 2013; Supriyono et al , 2015; Alotaibi and Hussainey, 2016; Veronica Siregar and Bachtiar, 2010; Ahmed Haji, 2013; Barakat et al , 2015; Giannarakis, 2014b). In contrast, the studies of Razak and Mustapha (2013), Kiliç et al (2015), Deschênes et al (2015) and Ling and Sultana (2015) show insignificant and positive impacts of board size on CSD.…”

Section: Prior Literaturementioning

confidence: 99%

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Corporate governance and corporate social disclosures: a meta-analytical review

Majumder,

Akter,

2017

IJAIM

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Purpose This study aims to investigate the association between corporate governance and corporate social disclosures (CSD). Design/methodology/approach Data analysis has been conducted on 29 prior studies published between 2004 and 2016 for the purpose of integrating the findings across studies. The study uses the meta-analysis instrument developed by Hunter et al. (1982). Findings The investigation finds a significant positive association between board size, the frequency of board meetings and auditors’ credibility with CSD. Both the managerial and concentrated ownership have a significant but negative association with CSD. In contrast, board independence, board gender diversity, the composition of non-executive directors, government ownership, foreign ownership and institutional ownership are insignificantly and positively associated with CSD. CEO duality is also insignificant with CSD but indicates a negative association. The study further investigates that the association between board gender diversity and CSD affected by the differences of the country of study. Originality/value This paper adds significance to the extant academic literature as well as assists the appropriate policy maker in assessing the determinants of CSD from the viewpoints of corporate governance. It further aims to reconcile the findings of the previous studies around the world, and also for the developed and developing countries separately.

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Section: Prior Literaturementioning

confidence: 96%

Section: Prior Literaturementioning

confidence: 99%

Section: Prior Literaturementioning

confidence: 99%

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Corporate governance and corporate social disclosures: a meta-analytical review

Majumder,

Akter,

2017

IJAIM

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“…This paper has originated to a lack of interconnection of strategic management tools that can implement certain CSR development principles appropriately in a number of organisations, with the concern on business excellence models (BEMs). Supriyono et al (2015) stated that triplebottom-line concept becomes a strategic part of the framework of a company's success. CSR reporting has the potential to act as a market-based mechanism resulting in improved social and environmental performance (Tschopp and Caldwell, 2014).…”

Section: Introductionmentioning

confidence: 99%

The Penetration of Business Excellence Model Approach and Interconnection with Corporate Social Responsibility in Emerging Country: A Case Study in the Czech Republic

Adámek

2018

IJTGM

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The paper provides a general approach to explore the suitability of business excellence models (BEMs) to include corporate social responsibility (CSR) and found the synergic approach in deploying issues of BEMs and CSR. The aim of the paper is to provide an overview of the BEMs approach and found the relevance of the issues of social responsibility. As an example was involved the Czech organisations awarded in national quality award (NQA) in the area of excellence and social responsibility in 2016. This study is based on information gathered through an extensive literature review using research databases, and the available CSR reporting. The study is expected to help in reviewing national business excellence strategies and promote the involvement of the organisations into NQA. Although BEMs and CSR have been demonstrated on a theoretical level, practice points to different outputs and the organisation are only sporadically synergistically propel these two approaches.

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“…Corporate governance could be defined as 'the implementation of a set of powerful micro-policy tools in an organisation to ensure an efficient and effective use of resources in accomplishing the main goals of its capital providers, succeed in the competitive market, as well as maximizing its positive impact on other stakeholders and at the same time, minimizing its negative impacts on them' (Agyemang and Castellini, 2015). Corporate governance is the relation among various participants-such as Chief executives, shareholders, management and employees in determining a firm's direction and performance (Supriyono et al, 2015). It has also been defined by (Cole et al, 2011) as the use of formality, thoroughness and transparency to a consolidated structure of corporate policy in order to ensure that only calculated risks are taken by the corporate organisation to achieve shareholder value as well as to succeed in the market.…”

mentioning

confidence: 99%

Environmental Constraints of Corporate Governance : Evidence in Ghana

Danso

Kong

Akomeah

et al. 2020

IJSRSET

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The pertinence of corporate governance doctrines in the management of corporate organisations cannot be overlooked (underestimated). The increasing influence of principles of corporate governance around the world has been greatly linked to the recent corporate frauds and scandals. These frauds and scandals are largely the outcome from the failure of authorities of countries to effectively implement the legal and regulatory frameworks pertaining to corporate governance. Ghana is archetypal in regards to the failure of authorities to enforce the laws and regulations in relation to corporate governance. During the enforcement of the laws and regulations of corporate governance, some vitally important issues are either overlooked or deliberately deserted. This paper attempts to examine the legal and regulatory framework of Ghana in respect of corporate governance and points out the importance of conforming to good corporate governance. It also accentuates prevailing issues of corporate governance practice in Ghana. It finally makes some recommendations, which are considered the major contribution of this paper.

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The impact of corporate governance on corporate social disclosure: comparative study in South East Asia

Cited by 12 publications

References 31 publications

Corporate governance and corporate social disclosures: a meta-analytical review

Corporate governance and corporate social disclosures: a meta-analytical review

The Penetration of Business Excellence Model Approach and Interconnection with Corporate Social Responsibility in Emerging Country: A Case Study in the Czech Republic

Environmental Constraints of Corporate Governance : Evidence in Ghana

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