Corporate governance and corporate social responsibility: new evidence from China

Ahmed Aboud and Xinming Yang

International Journal of Accounting & Information Management, 2022, vol. 30, issue 2, 211-229

Abstract: Purpose - This paper aims to examine the impact of corporate governance on corporate social responsibility (CSR) performance, paying particular attention to modern Chinese businesses. Particularly, it examines how ownership concentration, boards of directors and boards of supervisors affect the quality of CSR performance. Design/methodology/approach - This study employs the regression analysis using a sample from listed companies in Shanghai and Stock Exchanges covering 2014 until 2018. Findings - Using a sample of listed companies in Shanghai and Stock Exchanges, the empirical evidence, A-share listed companies between 2014 and 2018, this empirical investigation demonstrates that corporate governance does indeed have a significant effect on CSR. However, various types of corporate governance mechanisms have differing effects on CSR. The authors find that ownership concentration has a positive impact on CSR performance, while the size of a company’s board of supervisors has a positive impact on CSR performance. By doing so, the authors provide practical implications to users, and regulatory authorities to make better decisions Originality/value - This paper contributes to the existing literature by examining the impact of corporate governance on a company’s abilities to meet its CSR objectives in China. Much of the empirical studies on this issue are centred on the Western world, notably Western Europe and the USA.

Keywords: Corporate social responsibility performance; Corporate governance; Stakeholder theory; Principal-agent theory (search for similar items in EconPapers)
Date: 2022
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:ijaimp:ijaim-09-2021-0195

DOI: 10.1108/IJAIM-09-2021-0195

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