Empirical Evidence on Corporate Governance Impact on CSR Disclosure in Developing Economies

Ben Rejeb, Wajdi (2018) Empirical Evidence on Corporate Governance Impact on CSR Disclosure in Developing Economies. In: Corporate Social Responsibility: Concepts, Methodologies, Tools, and Applications. IGI Global, pp. 878-899. ISBN 9781522561927

Full content URL: https://doi.org/10.4018/978-1-5225-6192-7.ch044

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Item Type:Book Section
Item Status:Live Archive

Abstract

This chapter investigates the influence of the board composition and leadership on Corporate Social Responsibility (CSR) disclosure. The empirical study of 68 Tunisian listed companies and 100 Egyptian listed companies reveals that board independence, foreign directorship, female directorship and state directorship, influence positively CSR disclosure. However, these findings indicate that CEO duality has a negative impact on CSR disclosure. Overall, the findings are consistent with the agency theory as well as the stakeholders theory and suggest that CSR disclosure seems to result from the willingness to meet shareholders' expectations in terms of transparency and voluntary disclosure of non-financial information.

Keywords:Corporate governance, CSR, Board of directors, Tunisia, Egypt
Subjects:N Business and Administrative studies > N100 Business studies
N Business and Administrative studies > N200 Management studies
Divisions:Lincoln International Business School
ID Code:51705
Deposited On:15 Sep 2022 13:29

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