...Dat Nguyen; Tu Le Purpose This study aims to investigate the impact of corporate social responsibility ( CSR ) and gender diversity on the bank efficiency of Vietnamese commercial banks. In addition to their individual effects, the study explores whether gender diversity moderates the relationship...

...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...

...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...

...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...

...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...

... strategies for creating, capturing and distributing value, as well as different corporate governance structures (Bressan et al., 2019 ; Yan et al., 2024). Concerning family firms, they show heterogeneous behavior to causes related to corporate social responsibility (CSR) (Marques et al...

...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...

... Limited Licensed re-use rights only Corporate governance Agency theory Stakeholder theory Sustainability practices Corporate social responsibility UAEs’ contributions Industrial activities and economic growth have amplified global concerns about environmental impacts in the past four...

... of the reliability testing and content analysis are presented in Table 1 . Notably, the reliability measure for the coding exceeded the 0.800 threshold, indicating high reliability and strong agreement among researchers. Corporate governance Corporate social responsibility ESG Machine learning approach LDA...

...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 presence of women on boards benefits companies, as women are perceived to have cognitive styles that emphasize organizational values and harmony (Hurst et al., 1989). Sustainability Women director Family firm Corporate social responsibility Corporate governance Research...

... and Stoelhorst (2022a) Voluntary cooperation Ostrom (1990 , 2020) Albareda and Sison (2020) Citizen demand Musgrave (1957)   Lijphart (1969)   Dryzek and Niemeyer (2006) Responsibility and responsiveness Amoral responsiveness(CSR2) Frederick (1994/1978) Corporate social responsibility (CSR1...

... rights only Environmental social and governance Executive incentive compensation Corporate social responsibility Sustainable development goals Financial performance This approach assumes that the separation of ownership and control leads to substantial discretion of managers to influence...

...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...

.../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 industry, it has been the most rapidly growing...