Firm Performance, Disclosure of Corporate Social Responsibility and the Effect of Corporate Reputation and Corporate Governance: A Cross Country Analysis

Q3 Social Sciences
Almuatasim Musabah Saif Al Mutairi, S. Bakar
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引用次数: 0

Abstract

This study examines the impact of corporate governance and corporate reputation on firm performance and corporate social responsibility disclosure. For this purpose, we use a moderating-mediation approach, utilizing data from 4255 observations across 732 enterprises from 2009 to 2021. The research findings reveal that corporate social responsibility disclosure significantly influences corporate reputation, particularly in enhancing business performance. The findings also demonstrate a moderate association between corporate governance, corporate social responsibility, and corporate reputation. Moreover, the investigation highlights the critical role of corporate reputation, ownership concentration, and CEO integrity in promoting corporate social responsibility disclosure and improving business performance. Finally, the paper discusses the practical and theoretical contributions of the research.
企业绩效、企业社会责任披露与企业声誉和公司治理效应的跨国分析
本研究考察了公司治理和公司声誉对企业绩效和企业社会责任披露的影响。为此,我们使用了一种调节-中介方法,利用了2009年至2021年732家企业的4255次观察数据。研究发现,企业社会责任披露对企业声誉有显著影响,尤其是对企业绩效的提升。研究结果还表明,公司治理、企业社会责任和企业声誉之间存在适度关联。此外,调查还强调了企业声誉、股权集中度和CEO诚信在促进企业社会责任披露和提高企业绩效方面的关键作用。最后,本文讨论了本研究的实践和理论贡献。
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来源期刊
CiteScore
1.90
自引率
0.00%
发文量
118
期刊介绍: WSEAS Transactions on Environment and Development publishes original research papers relating to the studying of environmental sciences. We aim to bring important work to a wide international audience and therefore only publish papers of exceptional scientific value that advance our understanding of these particular areas. The research presented must transcend the limits of case studies, while both experimental and theoretical studies are accepted. It is a multi-disciplinary journal and therefore its content mirrors the diverse interests and approaches of scholars involved with sustainable development, climate change, natural hazards, renewable energy systems and related areas. We also welcome scholarly contributions from officials with government agencies, international agencies, and non-governmental organizations.
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