Work

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

Year: 2019

Type: article

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.

Source: Cogent Business & Management

DOI: 10.1080/23311975.2019.1647917

Authors: Hosam Alden Riyadh, Eko Ganis Sukoharsono, Salsabila Aisyah Alfaiza

Institutions: University of Brawijaya, Muhammadiyah University of Yogyakarta, Universitas Airlangga

Language: English

Topic: Corporate Social Responsibility Reporting

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: gold

Estimated APC paid: $1,165

OpenAlex ID: W2966465688

FWCI: 14.23

Cites: 68

Cited by: 105

Related to: 10