The role of corporate governance and reputation in the disclosure of corporate social responsibility and firm performance

Siddiqui, Faiza; Kong, Yusheng; Tajeddini, Kayhan

doi:10.1016/j.heliyon.2023.e16055

Cited by 13 publications

(7 citation statements)

References 85 publications

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“…Kyere and Ausloos (2020) confirmed that corporate governance plays a moderating role and can curb opportunistic behaviour in preparation of the BOD chairman's statement. Siddiqui et al (2023) also detected a moderating impact of corporate governance on CSR disclosure and firm performance. Arum et al (2023), in contrast, found that corporate governance mechanisms did not affect financial statement fraud in Iraqi companies due to the corruption of the ruling elite, whereas Black et al (2023) highlighted the difficulty of measuring corporate governance in emerging markets due to lack of historical information.…”

Section: Corporate Governance In Emerging Markets: the Case Of Jordanmentioning

confidence: 86%

“…Prior studies have demonstrated corporate governance's moderating role in many issues (Kyere & Ausloos, 2020;Ronoowah & Seetanah, 2023;Siddiqui et al, 2023). As these studies relied on separate governance mechanisms as moderating variables, ours uses the BOD's characteristics as stipulated in Jordan's corporate governance framework to create a unified corporate governance factor.…”

Section: Unified Corporate Governance As a Moderating Factormentioning

confidence: 99%

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Does corporate governance influence readability of the report by the chairman of the board of directors? The case of Jordanian listed companies

Herenia,

Julián,

Al‐mohareb

2024

Corp Soc Responsibility Env

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This study investigates whether readability of the president's statement is linked to both company performance and factors related to corporate governance in an emerging market context. We analyse Jordanian manufacturing companies listed on the Amman Stock Exchange (ASE) during the period 2017–2021. An exploratory study using panel data from ASE, parametric correlations, and regression models shows the relationship between readability of the president's statement, corporate governance, and characteristics of the board of directors. The results indicate that corporate governance significantly moderates readability of the president's statement and the firm's performance. The results also show a relationship between readability of the chairman's statement and directors' accounting experience and confirm that independence of the board of directors and concentration of ownership affect readability of the accounting disclosures in the chairman's statement. Finally, poor board compliance significantly mitigates the association between board features and readability of the chairman's statement. These findings help to explain how and why firms adjust their information disclosure and transparency practices, affecting corporate reporting credibility and efficacy. This study is one of few to examine how board features affect readability of the president's statement within the Jordanian legal framework, which is plagued by poor board compliance due in part to constant amendments.

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Section: Corporate Governance In Emerging Markets: the Case Of Jordanmentioning

confidence: 86%

Section: Unified Corporate Governance As a Moderating Factormentioning

confidence: 99%

Does corporate governance influence readability of the report by the chairman of the board of directors? The case of Jordanian listed companies

Herenia,

Julián,

Al‐mohareb

2024

Corp Soc Responsibility Env

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“…[88,89] delve into the informational aspects of social responsibility disclosures, while studies by Refs. [90][91][92] assess how social responsibility affects firm performance and financial constraints. Additionally, the intersections of CSR disclosure and green innovation are being investigated, illustrating the concept's broadening scope [93,94].…”

Section: Additional Analysis: Esgmentioning

confidence: 99%

The Impact of Corporate Social Responsibility on Environmental Investment: The Mediating Effects of Information Transmission and Resource Acquisition

Liu,

Song,

et al. 2024

Sustainability

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In recent years, more and more research has focused on the impact of corporate social responsibility (CSR) on business activities. Due to the existence of two different theoretical perspectives, shareholder value theory and managerial opportunism theory, the research on CSR has reached different conclusions. Meanwhile, the motivations for environmental investments in enterprises have received attention from scholars. However, there is a lack of empirical research on the relationship between CSR and environmental investment. Therefore, this study conducts a regression analysis on the external evaluation of CSR and enterprises’ environmental investment using data from Chinese listed companies. The empirical results show a significant positive relationship between the external evaluation of CSR and enterprises’ environmental investment. The mediating tests conducted based on information transmission and resource acquisition mechanisms explain the reasons for this promotion effect, supporting the shareholder value theory. Furthermore, our research finds that this promotion effect is more significant in non-state-owned enterprises, enterprises receiving fewer environmental subsidies, enterprises disclosing environmental philosophies, and enterprises identified as key pollution-monitoring units in reports. The research findings of this study are meaningful for clarifying the economic consequences of CSR and provide practical evidence for Chinese enterprises to understand the importance of environmental investment and the government’s advocacy for enterprises to proactively engage in environmental investment.

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“…Board independence and CEO duality may have an impact on business performance [129]. Therefore, based on the management characteristics of the sample firms, the study classified whether the chairman of the board of directors is also the general manager into the categories of "CEO Duality" and "Board Independence".…”

Section: Ceo Duality and Compensation Heterogeneity Testmentioning

confidence: 99%

Digital Transformation: Moderating Supply Chain Concentration and Competitive Advantage in the Service-Oriented Manufacturing Industry

Tana,

Chai

2023

Systems

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One of the service-based manufacturing concepts emphasizes relationship orientation and building strong customer relationships, while Industry 4.0 enables companies to be proactive in the supply chain. However, to achieve digitally driven growth, service-based manufacturing requires a shift away from the traditional upstream and downstream hierarchy toward a collaborative model. In this study, service-oriented manufacturing companies in the packaging and printing industries are selected as case studies to examine the relationship between supply chain concentration, digital transformation, and corporate competitive advantage from the perspectives of power control and equilibrium. The results show that a high supply chain concentration harms firms’ competitive advantage, especially when power is unevenly distributed. Moreover, digital transformation plays a moderating role in this relationship, suggesting that it is possible to improve firms’ competitiveness and further equalize the power balance by applying digital technologies to supply chain processes. The study revealed significant heterogeneity within the group of companies in terms of ownership type, dual management roles, and company size. In summary, this study makes a unique contribution to the growing research field of supply chain digital transformation. It provides valuable insights from a power balance perspective for service-oriented manufacturing companies seeking to enhance their competitive advantage in a rapidly changing market environment.

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The role of corporate governance and reputation in the disclosure of corporate social responsibility and firm performance

Cited by 13 publications

References 85 publications

Does corporate governance influence readability of the report by the chairman of the board of directors? The case of Jordanian listed companies

Does corporate governance influence readability of the report by the chairman of the board of directors? The case of Jordanian listed companies

The Impact of Corporate Social Responsibility on Environmental Investment: The Mediating Effects of Information Transmission and Resource Acquisition

Digital Transformation: Moderating Supply Chain Concentration and Competitive Advantage in the Service-Oriented Manufacturing Industry

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