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

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 da...

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Autores principales:	Hosam Alden Riyadh, Eko Ganis Sukoharsono, Salsabila Aisyah Alfaiza
Formato:	article
Lenguaje:	EN
Publicado:	Taylor & Francis Group 2019
Materias:	corporate governance corporate social responsibility financial accounting Business HF5001-6182 Management. Industrial management HD28-70
Acceso en línea:	https://doaj.org/article/ff5f42184314425796341aa316877756
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spelling	oai:doaj.org-article:ff5f42184314425796341aa3168777562021-12-02T16:42:10ZThe impact of corporate social responsibility disclosure and board characteristics on corporate performance2331-197510.1080/23311975.2019.1647917https://doaj.org/article/ff5f42184314425796341aa3168777562019-01-01T00:00:00Zhttp://dx.doi.org/10.1080/23311975.2019.1647917https://doaj.org/toc/2331-1975The 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.Hosam Alden RiyadhEko Ganis SukoharsonoSalsabila Aisyah AlfaizaTaylor & Francis Grouparticlecorporate governancecorporate social responsibilityfinancial accountingBusinessHF5001-6182Management. Industrial managementHD28-70ENCogent Business & Management, Vol 6, Iss 1 (2019)
institution	DOAJ
collection	DOAJ
language	EN
topic	corporate governance corporate social responsibility financial accounting Business HF5001-6182 Management. Industrial management HD28-70
spellingShingle	corporate governance corporate social responsibility financial accounting Business HF5001-6182 Management. Industrial management HD28-70 Hosam Alden Riyadh Eko Ganis Sukoharsono Salsabila Aisyah Alfaiza The impact of corporate social responsibility disclosure and board characteristics on corporate performance
description	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.
format	article
author	Hosam Alden Riyadh Eko Ganis Sukoharsono Salsabila Aisyah Alfaiza
author_facet	Hosam Alden Riyadh Eko Ganis Sukoharsono Salsabila Aisyah Alfaiza
author_sort	Hosam Alden Riyadh
title	The impact of corporate social responsibility disclosure and board characteristics on corporate performance
title_short	The impact of corporate social responsibility disclosure and board characteristics on corporate performance
title_full	The impact of corporate social responsibility disclosure and board characteristics on corporate performance
title_fullStr	The impact of corporate social responsibility disclosure and board characteristics on corporate performance
title_full_unstemmed	The impact of corporate social responsibility disclosure and board characteristics on corporate performance
title_sort	impact of corporate social responsibility disclosure and board characteristics on corporate performance
publisher	Taylor & Francis Group
publishDate	2019
url	https://doaj.org/article/ff5f42184314425796341aa316877756
work_keys_str_mv	AT hosamaldenriyadh theimpactofcorporatesocialresponsibilitydisclosureandboardcharacteristicsoncorporateperformance AT ekoganissukoharsono theimpactofcorporatesocialresponsibilitydisclosureandboardcharacteristicsoncorporateperformance AT salsabilaaisyahalfaiza theimpactofcorporatesocialresponsibilitydisclosureandboardcharacteristicsoncorporateperformance AT hosamaldenriyadh impactofcorporatesocialresponsibilitydisclosureandboardcharacteristicsoncorporateperformance AT ekoganissukoharsono impactofcorporatesocialresponsibilitydisclosureandboardcharacteristicsoncorporateperformance AT salsabilaaisyahalfaiza impactofcorporatesocialresponsibilitydisclosureandboardcharacteristicsoncorporateperformance
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The impact of corporate social responsibility disclosure and board characteristics on corporate performance

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