The impact of corporate social responsibility disclosure and board characteristics on corporate performance

Hosam Alden Riyadh; Eko Ganis Sukoharsono; Salsabila Aisyah Alfaiza

doi:10.1080/23311975.2019.1647917

The impact of corporate social responsibility disclosure and board characteristics on corporate performance

Hosam Alden Riyadh^*
, Eko Ganis Sukoharsono
, Salsabila Aisyah Alfaiza

^*Corresponding author for this work

Research output: Contribution to journal › Article › peer-review

71 Citations (Scopus)

Abstract

The study aims to investigate the impacts of corporate social responsibility disclosure and board characteristics such as (board independence, the board size, and gender diversity) on corporate performance. In order to find out the impact, this study employed a quantitative method using secondary data collection and analysed data using smart partial least squares (PLS). The population for this study is the global energy corporations which are the top two hundred fifty corporations in the world for a year period, 2016, 2017, and 2018. This study showed that the impact of corporate social responsibility disclosure on corporate performance is not significant, and board independence. Accordingly, the board size and gender diversity have a significant impact on corporate performance.

Original language	English
Article number	1647917
Journal	Cogent Business and Management
Volume	6
Issue number	1
DOIs	https://doi.org/10.1080/23311975.2019.1647917
Publication status	Published - 1 Jan 2019
Externally published	Yes

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

SDG 12 Responsible Consumption and Production

Keywords

corporate Governance
corporate social responsibility
financial accounting

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10.1080/23311975.2019.1647917

Cite this

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title = "The impact of corporate social responsibility disclosure and board characteristics on corporate performance",

abstract = "The study aims to investigate the impacts of corporate social responsibility disclosure and board characteristics such as (board independence, the board size, and gender diversity) on corporate performance. In order to find out the impact, this study employed a quantitative method using secondary data collection and analysed data using smart partial least squares (PLS). The population for this study is the global energy corporations which are the top two hundred fifty corporations in the world for a year period, 2016, 2017, and 2018. This study showed that the impact of corporate social responsibility disclosure on corporate performance is not significant, and board independence. Accordingly, the board size and gender diversity have a significant impact on corporate performance.",

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KW - financial accounting

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The impact of corporate social responsibility disclosure and board characteristics on corporate performance

Abstract

UN SDGs

Keywords

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