全面的董事会构成与企业社会责任披露:"阿拉伯之春 "危机前后的约旦案例

IF 3.5 Q1 BUSINESS, FINANCE
Esam Emad Ghassab, Carol Tilt, Kathyayini Kathy Rao
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引用次数: 0

摘要

本文旨在研究 "阿拉伯之春 "危机引发的社会运动对公司社会责任披露(CSRD)与公司治理属性(尤其是董事会构成)之间关系的影响,同时考虑到 "阿拉伯之春 "事件后治理的重要性。本文采用内容分析法研究 2009-2016 年期间在安曼证券交易所上市的约旦公司年度报告中公司社会责任披露的程度和性质。结果结果显示,"阿拉伯之春 "危机后,CSRD 水平显著上升,而治理似乎是一个关键驱动因素。具体而言,董事会年龄、在商业和/或会计相关领域接受过教育的董事以及外籍成员与 CSRD 有着显著的正相关关系。原创性/价值审视阿拉伯之春前后的阿拉伯地区,有助于全面了解公司治理如何能够提高企业社会责任绩效。具体而言,该地区在制定包括企业社会责任在内的规则和准则方面已经落后。研究结果表明,拥有一个多元化的董事会,并配备具有特定背景专业知识的董事,可以通过企业社会责任发展提高利益相关者管理的有效性。因此,研究结果为企业、政策制定者和法规制定提供了宝贵的启示。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Comprehensive board composition and corporate social responsibility disclosure: a case of Jordan before and after the Arab Spring crisis

Purpose

The purpose of this paper is to examine the impact of social movements engendered by the Arab Spring crisis on the relationship between corporate social responsibility disclosure (CSRD) and corporate governance attributes, particularly board composition, considering the importance of governance after the Arab Spring event.

Design/methodology/approach

Content analysis was used to examine the extent and nature of CSRD in annual reports of Jordanian companies listed on the Amman Stock Exchange covering the period 2009–2016. A dynamic regression model using panel data is then undertaken for a sample of 114 listed companies over the period to analyse the potential impact of board composition on the level of CSRD.

Findings

The results reveal that there was a significant increase in the level of CSRD post-the Arab Spring crisis; and that governance appears to be a key driver. Specifically, board age, directors educated in business and/or accounting-related fields and foreign members are found to have a significant positive relationship with CSRD.

Originality/value

Looking at the Arab region pre- and after the Arab Spring helps to complete the global picture of how company governance can lead to improved CSR performance. Specifically, this region has been behind in developing rules and codes that include CSR. The results show that having a diverse board, with directors with expertise specific to the context, increases the effectiveness of stakeholder management through CSRD. The results, therefore, offer valuable insights for companies, policymakers and for the development of regulations.

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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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