公司治理与声誉在企业社会责任披露及企业绩效中的作用。
The role of corporate governance and reputation in the disclosure of corporate social responsibility and firm performance.
作者信息
Siddiqui Faiza, YuSheng Kong, Tajeddini Kayhan
机构信息
School of Finance and Economics, Jiangsu University, China.
Sheffield Business School, Service Sector Management, Sheffield Hallam University, UK.
出版信息
Heliyon. 2023 May 5;9(5):e16055. doi: 10.1016/j.heliyon.2023.e16055. eCollection 2023 May.
This aim of this research is to examine the role of Corporate Governance and Corporate Reputation (CR) in the disclosure of Corporate Social Responsibility (CSRD) and firm performance. A moderating - mediation model addresses this research objective based on 3588 observations from 833 firms from 31 countries between 2005 and 2011. Significant effect of CSRD on CR was observed, especially contributing to firm performance. The results verified a moderate effect of "corporate governance" on "CSRD" and CR. The study also demonstrated how CEO integrity, ownership concentration, and CR contribute to fostering CSRD and firm performance. This paper also discusses about the theoretical contributions and practical implications of the study.
本研究的目的是考察公司治理和企业声誉在企业社会责任披露及公司绩效中的作用。基于2005年至2011年间来自31个国家的833家公司的3588个观察数据，一个调节-中介模型实现了这一研究目标。研究发现企业社会责任披露对企业声誉有显著影响，尤其有助于提升公司绩效。结果验证了“公司治理”对“企业社会责任披露”和企业声誉有适度影响。该研究还表明了首席执行官诚信、股权集中度和企业声誉如何促进企业社会责任披露和公司绩效。本文还讨论了该研究的理论贡献和实际意义。
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