The impact of corporate social responsibility disclosure and board characteristics on corporate performance
Hosam Alden Riyadh,
Eko Ganis Sukoharsono and
Salsabila Aisyah Alfaiza
Cogent Business & Management, 2019, vol. 6, issue 1, 1647917
Abstract:
The study aims to investigate the impacts of corporate social responsibility disclosure and board characteristics such as (board independence, the board size, and gender diversity) on corporate performance. In order to find out the impact, this study employed a quantitative method using secondary data collection and analysed data using smart partial least squares (PLS). The population for this study is the global energy corporations which are the top two hundred fifty corporations in the world for a year period, 2016, 2017, and 2018. This study showed that the impact of corporate social responsibility disclosure on corporate performance is not significant, and board independence. Accordingly, the board size and gender diversity have a significant impact on corporate performance.
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1647917
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DOI: 10.1080/23311975.2019.1647917
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