...Aamir Khan; Muhammad Ilyas; Irshad Ahmad Yousafzai; Attia Aman-Ullah Purpose This paper aims to explore the moderating effect of Board Diversity ( BD ) and Corporate Social Responsibility Committee ( CSRCOM ) on the nexus between CSR and firm risk. Furthermore, these relationships are studied...

... ownership and Big 4 auditors, with a more pronounced effect observed in private firms compared to state-owned enterprises. In addition, corporate social responsibility is identified as a critical mediating factor, linking academic directors to reduced corporate leverage. Practical implications...

... and resource dependence perspectives, impact of CEO compensation on CH and whether corporate social responsibility ( CSR ) activities moderate this relationship. Design/methodology/approach To investigate this, the authors have used hand-collected data from the financial statements of 170 listed firms...

...Mahdi Salehi; Samaneh Mobasherkashani Purpose This paper aims to present a unique perspective on the impact of corporate social responsibility ( CSR ) disclosure on several aspects of company performance, including export rate, product market competition, amount of doubtful receivables...

...Muhammad Farooq; Shoukat Ali; Qadri Al Jabri; Umar Arshad Purpose This study aims to assess the impact of intellectual capital ( IC ) on firm engagement in corporate social responsibility ( CSR ) activities. This study also examines the role of board gender diversity ( BGD ) as a moderating...

...Mansoureh Mahdizadeh; Mehran Nejati Purpose This study aims to understand the barriers to corporate social responsibility ( CSR ) in Iranian knowledge-based companies and explore possible solutions to address them. Design/methodology/approach This study used a qualitative research design...

... be contacted at: brunolessa@unifor.br 13 04 2024 29 01 2025 22 04 2025 Family firms Corporate social responsibility Employees Family involvement The social and environmental practices adopted by a company can be understood as a reflection of the institutional context...

...Ran Tao; Jian Wu; Hong Zhao Purpose The paper aims to study the spread of corporate social responsibility (CSR) practices among board-linked firms through their overlapping directors. Design/methodology/approach The empirical analyses are based on a large sample of US firms with detailed...

...Malik Abu Afifa; Nha Minh Nguyen; Duong Van Bui Purpose This study aims to investigate the nexus among environmental, social and governance disclosure quality (ESGDQ), corporate governance (COG) and corporate social responsibility strategy (CSRS) in the context of ASEAN, a developing market...

...Jirarat Pipatnarapong; Annika Beelitz; Aziz Jaafar Purpose Using listed firms domiciled in the founding BRICS countries, i.e. Brazil, Russia, India, China and South Africa, this study empirically examines the impact of corporate social responsibility (CSR) engagement on the degree of tax avoidance...

... that can enhance a firm’s reputation, legitimacy and long-term viability. Corporate governance Agency theory Stakeholder theory Sustainability practices Corporate social responsibility UAEs’ contributions Najeb Masoud can be contacted at: najeb2000@gmail.com 29 03 2024 03 08...

... to the original publication and authors. The full terms of this licence may be seen at http://creativecommons.org/licences/by/4.0/legalcode Corporate governance Corporate social responsibility ESG Machine learning approach LDA Literature review Corporate governance (CG) mechanisms play...

...Muhammad Farooq; Imran Khan; Mariam Kainat; Adeel Mumtaz Purpose Corporate social responsibility (CSR) has gained tremendous importance after several corporate scandals, financial crises and the rise of the hyper-competitive world. Firms must address multiple stakeholders’ interests to increase...

... the interests of minority shareholders by manipulating earnings. Sustainability Women director Family firm Corporate social responsibility Corporate governance Research on sustainability performance has been increasing over the years (Khan, 2022), but it is dominated by developed countries...

... Commons Corporate social responsibility Corporate social responsiveness Markets Governments Semi-commons Shareholder moral welfare maximization Shareholder wealth maximization Social welfare maximization Stakeholder value maximization Stakeholders A stakeholder capitalism era should...

..., i.e. ESG. Environmental social and governance Executive incentive compensation Corporate social responsibility Sustainable development goals Financial performance It follows that the main objective of the present work was to examine the mediating effect of ESG practices...

...Anjali Kaimal; Shigufta Hena Uzma Purpose The paper aims to examine how Indian non-financial service sector companies’ financial performance is influenced by their corporate social responsibility (CSR) expenditures. The paper also analyses whether family ownership has a moderating role in the CSR...

...Chandra Shekhar Bhatnagar; Dyal Bhatnagar; Pritpal Singh Bhullar Purpose The purpose of this study is to examine the impact of corporate social responsibility (CSR) expenditure and business responsibility report (BRR) on a firm’s financial performance. Additionally, the study explores whether CSR...

... at http://creativecommons.org/licences/by/4.0/legalcode Sustainable development goals Multi-stakeholder partnerships Stakeholder theory Corporate social responsibility Non-financial reporting Despite the cruise industry constituting a small segment of the market and of the tourism...

... philanthropic donations during COVID-19 in Nigeria. © Emerald Publishing Limited 2022 Emerald Publishing Limited Licensed re-use rights only Nigeria CSR Corporate social responsibility Audit committee COVID-19 Corporate philanthropic donation The novel coronavirus disease of 2019...