Corporate Governance and Corporate Social Responsibility Disclosures: Evidence from an Emerging Economy
We examine the relationship between corporate governance and the extent of corporate social responsibility (CSR) disclosures in the annual reports of Bangladeshi companies. A legitimacy theory framework is adopted to understand the extent to which corporate governance characteristics, such as manage...
| Autori: | ; ; |
|---|---|
| Tipo di documento: | Elettronico Articolo |
| Lingua: | Inglese |
| Verificare la disponibilità: | HBZ Gateway |
| Interlibrary Loan: | Interlibrary Loan for the Fachinformationsdienste (Specialized Information Services in Germany) |
| Pubblicazione: |
2013
|
| In: |
Journal of business ethics
Anno: 2013, Volume: 114, Fascicolo: 2, Pagine: 207-223 |
| Altre parole chiave: | B
Bangladesh
B Corporate social responsibility B Corporate governance B Legitimacy theory B Disclosure |
| Accesso online: |
Volltext (JSTOR) Volltext (lizenzpflichtig) |
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| 520 | |a We examine the relationship between corporate governance and the extent of corporate social responsibility (CSR) disclosures in the annual reports of Bangladeshi companies. A legitimacy theory framework is adopted to understand the extent to which corporate governance characteristics, such as managerial ownership, public ownership, foreign ownership, board independence, CEO duality and presence of audit committee influence organisational response to various stakeholder groups. Our results suggest that although CSR disclosures generally have a negative association with managerial ownership, such relationship becomes significant and positive for export-oriented industries. We also find public ownership, foreign ownership, board independence and presence of audit committee to have positive significant impacts on CSR disclosures. However, we fail to find any significant impact of CEO duality. Thus, our results suggest that pressures exerted by external stakeholder groups and corporate governance mechanisms involving independent outsiders may allay some concerns relating to family influence on CSR disclosure practices. Overall, our study implies that corporate governance attributes play a vital role in ensuring organisational legitimacy through CSR disclosures. The findings of our study should be of interest to regulators and policy makers in countries which share similar corporate ownership and regulatory structures. | ||
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| 650 | 4 | |a Disclosure | |
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| STA | 0 | 0 | |a Corporate governance,Corporate control,Corporate social responsibility |
| STB | 0 | 0 | |a Gouvernement d'entreprise,Responsabilité sociale de l'entreprise |
| STC | 0 | 0 | |a Gobierno corporativo,Responsabilidad social de la empresa |
| STD | 0 | 0 | |a Corporate governance,Governo d'impresa,Governo d'impresa,Corporate social responsibility,Responsabilità sociale d'impresa,Responsabilità sociale d'impresa |
| STE | 0 | 0 | |a 企业管理,商团治理,公司治理 |
| STF | 0 | 0 | |a 企業社會責任,企業管理,商團治理,公司治理 |
| STG | 0 | 0 | |a Governança corporativa,Responsabilidade social da empresa |
| STH | 0 | 0 | |a Корпоративная социальная ответственность,Корпоративное управление |
| STI | 0 | 0 | |a Εταιρική διακυβέρνηση,Corporate governance,Εταιρική κοινωνική ευθύνη,Corporate social responsibility |
| SYE | 0 | 0 | |a Unternehmenskontrolle,Unternehmensüberwachung , Corporate social responsibility,Corporate citizenship,Corporate environment responsibility,Corporate environmental responsibility,Corporate responsibility,Corporate sustainability management,Corporate volunteering,CSR (Corporate social responsibility),Environment social governance,Environmental, social and corporate governance,Environmental, social and governance,ESG,Gesellschaftliche Unternehmensverantwortung,Gesellschaftliche Verantwortung von Unternehmen,Gesellschaftliches Engagement von Unternehmen,Nachhaltigkeitsmanagement,Soziale Verantwortung von Unternehmen,Soziales Engagement von Unternehmen,Unternehmensverantwortung,Unternehmerische Sozialverantwortung,CSR,Corporate Citizenship,Unternehmerische Gesellschaftsverantwortung,Unternehmerische Sozialverantwortung,Unternehmen |
