Corporate Social Responsibility: Ownership Structures, Board Characteristics & the Mediating Role of Board Compensation☆
Elinda Esa,Abdul Rahman Zahari +1 more
TLDR
In this paper, the authors investigated whether ownership structures and board characteristics have significant influence on corporate social responsibility (CSR) disclosure as well as the effect of board compensation disclosure as a mediating role on CSR disclosure in Malaysian listed companies.Abstract:
This study investigates whether ownership structures and board characteristics have significant influence on corporate social responsibility (CSR) disclosureas well as the effect of boardcompensation disclosure as a mediating roleon CSR disclosure in Malaysian listed companies. A sample of 100 largest companies which is ranked by revenues and a content analysis of company annual reports has been used to measure the CSR disclosure and board compensation disclosure. The hierarchical multiple regression analysis revealed the mediating role of board compensation disclosure is found statistically linear relationship at 1% level with the extent of corporate social responsibility disclosure.read more
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Comparative Evaluation of BSC-Based New Service Development Competencies in Turkish Banking Sector with the Integrated Fuzzy Hybrid MCDM Using Content Analysis
Hasan Dinçer,Serhat Yüksel +1 more
TL;DR: There is a significant difference in the results based on decision makers and content analysis in Turkish banking sector, and a foreign bank has the best performance, whereas another foreign bank states on the last rank.
Journal ArticleDOI
Which Corporate Governance Mechanisms Drive CSR Disclosure Practices in Emerging Countries
TL;DR: In this article, the authors analyzed whether different levels of corporate governance mechanisms (at the institutional, group, and firm level) are determinant factors of the CSR reporting practices in BRICS countries (Brazil, Russia, India, China, and South Africa).
Journal ArticleDOI
The Effect of Corporate Social Responsibility Practices on Brand Equity: An Examination of Malaysia's Top 100 Brands
Abdul Rahman Zahari,Elinda Esa,Jegatheesan Rajadurai,Noor Azlinna Azizan,Puteri Fadzline Muhamad Tamyez +4 more
TL;DR: In this article, the effects of CSR practices on financial based brand equity among Malaysia Top 100 brands were investigated, and the results indicated that PLCs that were actively involved in CSR practice such as environmental, community, workplace and marketplace, found that this involvement enhanced their brand equity.
Journal ArticleDOI
CSR reporting in banks: does the composition of the board of directors matter?
TL;DR: In this paper, the association between the composition of the board of directors and corporate social responsibility (hereafter CSR) reporting of listed banks was determined. But the authors focused on controlling for the impact of board composition and CSR reporting requirements.
Journal Article
The Environmental Performance, Corporate Social Responsibility, and Food Safety of Food Companies from the Perspective of Green Finance
Xiang Deng,Junyu Lu +1 more
TL;DR: Wang et al. as mentioned in this paper investigated the relationship among corporate environmental performance, corporate social responsibility, and food safety in Chinese food industry and found that the better the environmental performance of the food firm, the stronger the Corporate Social Responsibility; furthermore, the strong the corporate social responsible and the better a given food firm's performance, the less food safety incidents occur.
References
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Book
Content analysis: an introduction to its methodology
TL;DR: History Conceptual Foundations Uses and Kinds of Inference The Logic of Content Analysis Designs Unitizing Sampling Recording Data Languages Constructs for Inference Analytical Techniques The Use of Computers Reliability Validity A Practical Guide
Journal ArticleDOI
The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications
Thomas Donaldson,Lee E. Preston +1 more
TL;DR: In this article, the authors examine three aspects of the stakeholder theory and critique and integrate important contributions to the literature related to each, concluding that the three aspects are mutually supportive and that the normative base of the theory-which includes the modern theory of property rights-is fundamental.
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A Three-Dimensional Conceptual Model of Corporate Performance
TL;DR: In this article, a conceptual model that comprehensively describes essential aspects of corporate social performance is presented, and three aspects of the model address major questions of concern to academics and managers alike: What is included in corporate social responsibility? What are the social issues the organization must address? and what is the organization's philosophy or mode of social responsiveness?
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A Stakeholder Framework for Analyzing and Evaluating Corporate Social Performance
TL;DR: In this paper, the authors present conclusions from a 10-year research program, the purpose of which has been to develop a framework and methodology, grounded in the reality of corporate behavior, for analyzing and evaluating corporate social performance.
Journal ArticleDOI
Investor Protection and Corporate Governance
TL;DR: In this article, the authors argue that the legal approach is a more fruitful way to understand corporate governance and its reform than the conventional distinction between bank-centered and market-centered financial systems, and discuss the possible origins of these differences, summarize their consequences, and assess potential strategies of corporate governance reform.