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Corporate governance and corporate social responsibility disclosures : evidence from an emerging economy

Khan, Arifur, Muttakin, Mohammad Badrul and Siddiqui, Javed 2013, Corporate governance and corporate social responsibility disclosures : evidence from an emerging economy, Journal of business ethics, vol. 114, no. 2, pp. 207-223, doi: 10.1007/s10551-012-1336-0.

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Title Corporate governance and corporate social responsibility disclosures : evidence from an emerging economy
Author(s) Khan, ArifurORCID iD for Khan, Arifur orcid.org/0000-0003-4984-8021
Muttakin, Mohammad Badrul
Siddiqui, Javed
Journal name Journal of business ethics
Volume number 114
Issue number 2
Start page 207
End page 223
Total pages 17
Publisher Springer
Place of publication Dordrecht, The Netherlands
Publication date 2013
ISSN 0167-4544
1573-0697
Keyword(s) corporate social responsibility
corporate governance
legitimacy theory
disclosure
Bangladesh
Summary We examine the relationship between corporate governance and the extent of corporate social responsibility (CSR) disclosures in the annual reports of Bangladeshi companies. A legitimacy theory framework is adopted to understand the extent to which corporate governance characteristics, such as managerial ownership, public ownership, foreign ownership, board independence, CEO duality and presence of audit committee influence organisational response to various stakeholder groups. Our results suggest that although CSR disclosures generally have a negative association with managerial ownership, such relationship becomes significant and positive for export-oriented industries. We also find public ownership, foreign ownership, board independence and presence of audit committee to have positive significant impacts on CSR disclosures. However, we fail to find any significant impact of CEO duality. Thus, our results suggest that pressures exerted by external stakeholder groups and corporate governance mechanisms involving independent outsiders may allay some concerns relating to family influence on CSR disclosure practices. Overall, our study implies that corporate governance attributes play a vital role in ensuring organisational legitimacy through CSR disclosures. The findings of our study should be of interest to regulators and policy makers in countries which share similar corporate ownership and regulatory structures.
Language eng
DOI 10.1007/s10551-012-1336-0
Field of Research 150106 Sustainability Accounting and Reporting
Socio Economic Objective 970115 Expanding Knowledge in Commerce, Management, Tourism and Services
HERDC Research category C1 Refereed article in a scholarly journal
Copyright notice ©2013, Springer
Persistent URL http://hdl.handle.net/10536/DRO/DU:30049994

Document type: Journal Article
Collections: Faculty of Business and Law
School of Accounting, Economics and Finance
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Created: Thu, 20 Dec 2012, 10:46:32 EST by Aysun Alpyurek

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