Corporate Governance and Corporate Social Responsibility (Csr) Disclosure Among Commercial Banks in an Emerging Economy: Evaluative Perspectives

Padam Dongol () and Sajeeb Kumar Shrestha ()

SPAST Reports, 2024, vol. 1, issue 1

Abstract: The confluence of corporate governance (CG) and corporate social responsibility (CSR) has become increasingly significant in the contemporary banking landscape of emerging economies. The collaboration between gender diversity and financial leverage in shaping CSR disclosure has not been comprehensively explored in this context. The corporate governance factors evaluated including board meetings, the age of the board, the percentage of women on the board, and the size of the audit committee. The dataset was collected from 432 individuals. We utilize multivariate analysis techniques to assess the relationships between CG variables, including board composition, ownership structure, and CSR disclosure. As a result, we found that board composition, gender diversity, financial leverage, and industry type were significantly influenced by CSR disclosure among commercial banks in the emerging economy. When regulators, policymakers, and bank stakeholders know these connections, they may collaborate to raise corporate governance standards and encourage ethical banking practices, which will help the emerging economy grow sustainably.

Keywords: Corporate Governance; Corporate Social Responsibility (CSR); Commercial Banks; Board Characteristics. (search for similar items in EconPapers)
Date: 2024
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