Configurational analysis of corporate governance and corporate social responsibility reporting assurance: understanding the role of board and CSR committee

IF 3.5 Q1 BUSINESS, FINANCE
Zeena Mardawi, Aladdin Dwekat, Rasmi Meqbel, Pedro Carmona Ibáñez
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引用次数: 1

Abstract

Purpose Reacting to the calls in the contemporary literature to further examine the relationship between board attributes and firms’ decisions to obtain corporate social responsibility assurance (CSRA) through the use of pioneering techniques, this study aims to analyse the influence of such attributes together with the existence of a corporate social responsibility (CSR) committee on the adoption of CSRA using fuzzy set qualitative comparative analysis (Fs-QCA). Design/methodology/approach Fs-QCA was performed on a sample of nonfinancial European companies listed on the STOXX Europe 600 index over the period 2016–2018. Findings The study findings indicate that the decision to obtain a CSRA report depends on a complex combination of the influence of the CSR committee and certain board attributes, such as size, experience, independence, meeting frequency, gender and CEO separation. These attributes play essential contributing roles and, if suitably combined, stimulate the adoption of CSRA. Practical implications The study findings are important for policymakers, professionals, organisations and regulators in forming and modifying the rules and guidelines related to CSR committees and board composition. Originality/value To the best of the authors’ knowledge, this study represents the first examination of the impact of board attributes and CSR committees on the adoption of CSRA using Fs-QCA method. It also offers a novel methodological contribution to the board-CSRA literature by combining traditional statistical (logistic regression) and Fs-QCA methods. This study emphasises the benefits of Fs-QCA as an alternative to logistic regression analysis. Through the use of these methods, the research illustrates that Fs-QCA offers more detailed and informative results when compared to those obtained through logistic regression analysis. This finding highlights the potential of Fs-QCA to enhance our understanding of complex phenomena in academic research.
公司治理与企业社会责任报告保障的结构分析:对董事会和社会责任委员会作用的理解
目的响应当代文献的呼吁,通过使用开创性的技术进一步研究董事会属性与企业获得企业社会责任保证(CSRA)的决策之间的关系,本研究旨在利用模糊集定性比较分析(Fs-QCA)分析这些属性以及企业社会责任(CSR)委员会的存在对采用CSRA的影响。设计/方法/方法fs - qca是在2016-2018年期间对STOXX欧洲600指数上市的非金融欧洲公司的样本进行的。研究结果表明,获得企业社会责任委员会报告的决定取决于企业社会责任委员会的影响和某些董事会属性的复杂组合,如规模、经验、独立性、会议频率、性别和CEO离职。这些属性发挥着重要的贡献作用,如果适当地结合起来,将促进CSRA的采用。研究结果对政策制定者、专业人士、组织和监管机构在制定和修改与企业社会责任委员会和董事会组成相关的规则和指南方面具有重要意义。原创性/价值据作者所知,本研究首次使用Fs-QCA方法考察了董事会属性和企业社会责任委员会对采用企业社会责任制度的影响。它还通过结合传统的统计(逻辑回归)和Fs-QCA方法,为董事会csra文献提供了一种新的方法贡献。本研究强调Fs-QCA作为逻辑回归分析的替代方法的好处。通过使用这些方法,研究表明,与通过逻辑回归分析获得的结果相比,Fs-QCA提供了更详细和信息丰富的结果。这一发现突出了Fs-QCA在提高我们对学术研究中复杂现象的理解方面的潜力。
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来源期刊
Meditari Accountancy Research
Meditari Accountancy Research BUSINESS, FINANCE-
CiteScore
7.80
自引率
14.30%
发文量
66
期刊介绍: Meditari Accountancy Research (MEDAR). MEDAR takes its name from the Latin for constantly pondering, suggesting a journey towards a better understanding of accountancy related matters through research. Innovative and interdisciplinary approaches are encouraged. The journal is a double blind refereed publication that welcomes manuscripts using diverse research methods that address a wide range of accountancy related topics, where the terms accountancy and accounting are interpreted broadly. Manuscripts should be theoretically underpinned. Topics may include, but are not limited to: Auditing, Financial reporting, Impact of accounting on organizations, Impact of accounting on capital markets, Impact of accounting on individuals, Management accounting, Public sector accounting, Regulation of the profession, Risk management, Social and environmental disclosure, Impact of taxation on society, Accounting education, Accounting ethics.
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