{"title":"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","authors":"Almuatasim Musabah Saif Al Mutairi, S. Bakar","doi":"10.37394/232015.2023.19.71","DOIUrl":null,"url":null,"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.","PeriodicalId":53713,"journal":{"name":"WSEAS Transactions on Environment and Development","volume":" ","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2023-07-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Firm Performance, Disclosure of Corporate Social Responsibility and the Effect of Corporate Reputation and Corporate Governance: A Cross Country Analysis\",\"authors\":\"Almuatasim Musabah Saif Al Mutairi, S. Bakar\",\"doi\":\"10.37394/232015.2023.19.71\",\"DOIUrl\":null,\"url\":null,\"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.\",\"PeriodicalId\":53713,\"journal\":{\"name\":\"WSEAS Transactions on Environment and Development\",\"volume\":\" \",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-07-26\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"WSEAS Transactions on Environment and Development\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.37394/232015.2023.19.71\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q3\",\"JCRName\":\"Social Sciences\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"WSEAS Transactions on Environment and Development","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.37394/232015.2023.19.71","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"Social Sciences","Score":null,"Total":0}
Firm Performance, Disclosure of Corporate Social Responsibility and the Effect of Corporate Reputation and Corporate Governance: A Cross Country Analysis
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.
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.