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  1. The Effect of Ownership Structure on Corporate Social Responsibility: Empirical Evidence From Korea. [REVIEW]Won Yong Oh, Young Kyun Chang & Aleksey Martynov - 2011 - Journal of Business Ethics 104 (2):283-297.
    Relatively little research has examined the effects of ownership on the firms’ corporate social responsibility (CSR). In addition, most of it has been conducted in the Western context such as the U.S. and Europe. Using a sample of 118 large Korean firms, we hypothesize that different types of shareholders will have distinct motivations toward the firm’s CSR engagement. We break down ownership into different groups of shareholders: institutional, managerial, and foreign ownerships. Results indicate a significant, positive relationship between CSR ratings (...)
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  • Board Composition and Corporate Social Responsibility: An Empirical Investigation in the Post Sarbanes-Oxley Era. [REVIEW]Jason Q. Zhang, Hong Zhu & Hung-bin Ding - 2013 - Journal of Business Ethics 114 (3):381-392.
    Although the composition of the board of directors has important implications for different aspects of firm performance, prior studies tend to focus on financial performance. The effects of board composition on corporate social responsibility (CSR) performance remain an under-researched area, particularly in the period following the enactment of the Sarbanes-Oxley Act of 2002 (SOX). This article specifically examines two important aspects of board composition (i.e., the presence of outside directors and the presence of women directors) and their relationship with CSR (...)
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  • Corporate Governance and Corporate Social Responsibility Disclosure: Evidence From the US Banking Sector. [REVIEW]Mohammad Issam Jizi, Aly Salama, Robert Dixon & Rebecca Stratling - 2014 - Journal of Business Ethics 125 (4):1-15.
    There is a distinct lack of research into the relationship between corporate governance and corporate social responsibility (CSR) in the banking sector. This paper fills the gap in the literature by examining the impact of corporate governance, with particular reference to the role of board of directors, on the quality of CSR disclosure in US listed banks’ annual reports after the US sub-prime mortgage crisis. Using a sample of large US commercial banks for the period 2009–2011 and controlling for audit (...)
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  • Women on Corporate Boards of Directors and Their Influence on Corporate Philanthropy.Robert J. Williams - 2003 - Journal of Business Ethics 42 (1):1 - 10.
    This study examined the relationship between the proportion of women serving on firms' boards of directors and the extent to which these same firms engaged in charitable giving activities. Using a sample of 185 Fortune 500 firms for the 1991-1994 time period, the results provide strong support for the notion that firms having a higher proportion of women serving on their boards do engage in charitable giving to a greater extent than firms having a lower proportion of women serving on (...)
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  • Boardroom Diversity and its Effect on Social Performance: Conceptualization and Empirical Evidence. [REVIEW]Taïeb Hafsi & Gokhan Turgut - 2013 - Journal of Business Ethics 112 (3):463-479.
    In this paper, we seek to answer two questions: (1) what does boardroom diversity stand for in the strategic management literature? And, (2) is there a significant relationship between boardroom diversity and corporate social performance. We first clarify the boardroom diversity concept, distinguishing between a structural diversity of boards and a demographic diversity in boards, and then we investigate its possible linkage to social performance in a sample of S&P500 firms. We find a significant relationship between diversity in boards and (...)
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  • Critical Mass of Women on BODs, Multiple Identities, and Corporate Philanthropic Disaster Response: Evidence From Privately Owned Chinese Firms.Ming Jia & Zhe Zhang - 2013 - Journal of Business Ethics 118 (2):303-317.
    Although previous studies focus on the role of women in the boardroom and corporate response to natural disasters, none evaluate how women directors influence corporate philanthropic disaster response (CPDR). This study collects data on the philanthropic responses of privately owned Chinese firms to the Wenchuan earthquake of May 12, 2008, and the Yushu earthquake of April 14, 2010. We find that when at least three women serve on a board of directors (BOD), their companies’ responses to natural disasters are more (...)
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  • Board Composition and Corporate Philanthropy.Jia Wang & Betty S. Coffey - 1992 - Journal of Business Ethics 11 (10):771 - 778.
    Using agency theory, this study empirically examined the relationship between board composition and corporate philanthropy. Generally, the ratio of insiders to outsiders, the percentage of insider stock ownership, and the proportion of female and minority board members were found to be positively and significantly associated with firms'' charitable contributions.
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  • Corporate Governance and Corporate Social Responsibility Disclosures: Evidence From an Emerging Economy. [REVIEW]Arifur Khan, Mohammad Badrul Muttakin & Javed Siddiqui - 2013 - Journal of Business Ethics 114 (2):207-223.
    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 (...)
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  • When CEO Career Horizon Problems Matter for Corporate Social Responsibility: The Moderating Roles of Industry-Level Discretion and Blockholder Ownership.Won-Yong Oh, Young Kyun Chang & Zheng Cheng - 2016 - Journal of Business Ethics 133 (2):279-291.
    This paper examines the influence of CEO career horizon problems on corporate social responsibility. We assume that as CEOs are getting older, they tend to disengage in CSR due to their shorter career horizons. We further argue that high levels of industry-level discretion and blockholder ownership amplify the negative effects of CEO age on CSR. Using a panel sample of US-based firms over 2004–2009, we do not find the main effect of CEO age on CSR, but find support for the (...)
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  • Hidden Connections: The Link Between Board Gender Diversity and Corporate Social Performance. [REVIEW]Ioanna Boulouta - 2013 - Journal of Business Ethics 113 (2):185-197.
    This study examines whether and how female board directors may affect corporate social performance (CSP) by drawing on social role theory and feminist ethics literature. The empirical analysis, based on a sample of 126 firms drawn from the S&P500 group of companies over a 5-year period, suggests that board gender diversity (BGD) significantly affects CSP. However, this impact depends on the social performance metric under investigation. In particular, more gender diverse boards exert stronger influence on CSP metrics focusing on ‘negative’ (...)
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  • Directors' Roles in Corporate Social Responsibility: A Stakeholder Perspective. [REVIEW]Humphry Hung - 2011 - Journal of Business Ethics 103 (3):385-402.
    We propose that corporate directors are important in helping organizations deal with two major issues of stakeholders. First, directors can help manage the interests of organizational stakeholders, and second, they assist in protecting the interests of their organizations as stakeholders in society. Their contribution can be conceptualized as the directors’ roles in corporate social responsibility (DR-CSR). We identify two types of DR-CSR, organization-centered and society-centered roles. Based on a study of 120 corporate directors, we observe that the more concern that (...)
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  • Boards of Directors and Stakeholder Orientation.Jia Wang & H. Dudley Dewhirst - 1992 - Journal of Business Ethics 11 (2):115 - 123.
    Based on a survey of 2,361 directors in 291 of the largest companies of the Southeast States, this study empirically examined boards of directors' stakeholder orientations. The results indicate that there exist distinct stakeholder groups perceived by directors, directors have high stakeholder orientations, directors view some stakeholders differently depending on their occupation and type.
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  • How Do Board Size and Occupational Background of Directors Influence Social Performance in For-Profit and Non-Profit Organizations? Evidence From California Hospitals.Ge Bai - 2013 - Journal of Business Ethics 118 (1):171-187.
    This study investigates how board size and occupational background of directors differentially influence social performance in for-profit and non-profit organizations. Using data from California hospitals, we develop a quantitative measure of social performance and provide the following empirical evidence. First, board size is negatively (positively) associated with social performance in for-profit (non-profit) hospitals. Second, the presence of government officials on the board is negatively (positively) related to social performance in for-profit (non-profit) hospitals. Third, representation of physicians on the board is (...)
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  • The Corporate Social Responsiveness Orientation of Board Members: Are There Differences Between Inside and Outside Directors? [REVIEW]Nabil A. Ibrahim & John P. Angelidis - 1995 - Journal of Business Ethics 14 (5):405 - 410.
    Differences and similarities between inside and outside board members with regard to their attitudes toward corporate social responsibility are examined. The results indicate that outside directors exhibit greater concern about the discretionary component of corporate responsibility and a weaker orientation toward economic performance. No significant differences between the two groups were observed with respect to the legal and ethical dimensions of corporate social responsibility. Some explanations as well as limited generalizations and implications are developed.
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  • Board Diversity and Managerial Control as Predictors of Corporate Social Performance.Betty S. Coffey & Jia Wang - 1998 - Journal of Business Ethics 17 (14):1595-1603.
    While it is widely assumed that greater diversity in corporate governance will enhance a firms corporate social performance, this study considers an alternative thesis which relates managerial control to corporate philanthropy. The study empirically evaluates both board diversity and managerial control of the board as possible predictors of corporate philanthropy. The demonstration of a positive relationship between managerial control and corporate philanthropy contributes to our understanding that corporate social performance results from a complex set of economic and social motives. Possible (...)
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  • Does Corporate Social Responsibility Matter in Asian Emerging Markets?Yan Leung Cheung, Weiqiang Tan, Hee-Joon Ahn & Zheng Zhang - 2010 - Journal of Business Ethics 92 (3):401-413.
    This study addresses the question whether corporate social responsibility (CSR) matters in Asian Emerging Markets. Based on CSR scores compiled by Credit Lyonnais Securities (Asia), we assess the CSR performance of major Asian firms over a period of 3 years, from 2001 to 2004. The results show that there is a positive and significant relation between CSR and market valuation among Asian firms. We further find that CSR is positively related to the market valuation of the subsequent year. More importantly, (...)
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  • Corporate Governance and CSR Nexus.Maretno A. Harjoto & Hoje Jo - 2011 - Journal of Business Ethics 100 (1):45 - 67.
    Some argue that managers over-invest in corporate social responsibility (CSR) activities to build their personal reputations as good global citizens. Others claim that CEOs strategically choose CSR activities to reduce the probability of CEO turnover in a future period through indirect support from activists. Still others assert that firms use CSR activities to signal their product quality. We find that firms use governance mechanisms, along with CSR engagement, to reduce conflicts of interest between managers and non-investing stakeholders. Employing a large (...)
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  • Corporate Social and Financial Performance: An Investigation in the U.K. Supermarket Industry. [REVIEW]Geoff Moore - 2001 - Journal of Business Ethics 34 (3-4):299 - 315.
    The comparison of corporate social performance with corporate financial performance has been a popular field of study over the past 25 years. The results, while broadly conclusive of a positive relationship, are not entirely consistent. In addition, most of the previous studies have concentrated on large-scale cross-industry studies and often with a single variable for corporate social performance, in order to produce statistically significant results. This weakens the richness of understanding that might be obtained from a single industry study with (...)
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  • The Impact of Board Diversity and Gender Composition on Corporate Social Responsibility and Firm Reputation.Stephen Bear, Noushi Rahman & Corinne Post - 2010 - Journal of Business Ethics 97 (2):207 - 221.
    This article explores how the diversity of board resources and the number of women on boards affect firms' corporate social responsibility (CSR) ratings, and how, in turn, CSR influences corporate reputation. In addition, this article examines whether CSR ratings mediate the relationships among board resource diversity, gender composition, and corporate reputation. The OLS regression results using lagged data for independent and control variables were statistically significant for the gender composition hypotheses, but not for the resource diversitybased hypotheses. CSR ratings had (...)
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  • Corporate Social Responsibility (CSR) in Asia: A Seven-Country Study of CSR Web Site Reporting.Chapple Wendy & Moon Jeremy - 2005 - Business and Society 44 (4):415-441.
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  • Board Members in the Service Industry: An Empirical Examination of the Relationship Between Corporate Social Responsibility Orientation and Directorial Type. [REVIEW]Nabil A. Ibrahim, Donald P. Howard & John P. Angelidis - 2003 - Journal of Business Ethics 47 (4):393 - 401.
    One area of business performance of particular interest to both scholars and practitioners is corporate social responsibility. The notion that organizations should be attentive to the needs of constituents other than shareholders has been investigated and vigorously debated for over two decades. This has provoked an especially rich and diverse literature investigating the relationship between business and society. As a result, researchers have urged the study of the profiles and backgrounds of corporate upper echelons in order to better understand this (...)
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  • The Relationship of Board Member Diversity to Organizational Performance.Julie I. Siciliano - 1996 - Journal of Business Ethics 15 (12):1313 - 1320.
    Wider diversity in board member characteristics has been advocated as a means of improving organizational performance by providing boards with new insights and perspectives. With data from 240 YMCA organizations, a board diversity index was constructed and compared to multiple measures of board member diversity. Results revealed higher levels of social performance and fundraising results when board members had greater occupational diversity. Gender diversity compared favorably to the organization's level of social performance but a negative association surfaced for level of (...)
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  • Green Governance: Boards of Directors’ Composition and Environmental Corporate Social Responsibility.Corinne Post - 2011 - Business and Society 50 (1):189-223.
    This study contributes to the work on board composition and firm corporate social responsibility by extending it to the environmental domain. It evaluates the relationship between boards of directors’ composition and environmental corporate social responsibility by integrating literatures on board composition, firm corporate social responsibility, and individual differences in attitudes toward and information about environmental issues. Using disclosed company data and the natural environment ratings data from Kinder Lydenberg Domini Inc. for 78 Fortune 1000 companies, the study finds that a (...)
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  • Board Composition and Stakeholder Performance: Do Stakeholder Directors Make a Difference?Amy J. Hillman, Gerald D. Keim & Rebecca A. Luce - 2001 - Business and Society 40 (3):295-314.
  • Governance and Corporate Philanthropy Restraining Robin Hood?Barbara R. Bartkus, Sara A. Morris & Bruce Seifert - 2002 - Business and Society 41 (3):319-344.
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  • Corporate Social Responsibility (CSR) in Asia A Seven-Country Study of CSR Web Site Reporting.Wendy Chapple & Jeremy Moon - 2005 - Business and Society 44 (4):415-441.
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  • The Causal Effect of Corporate Governance on Corporate Social Responsibility.Hoje Jo & Maretno A. Harjoto - 2012 - Journal of Business Ethics 106 (1):53-72.
    In this article, we examine the empirical association between corporate governance (CG) and corporate social responsibility (CSR) engagement by investigating their causal effects. Employing a large and extensive US sample, we first find that while the lag of CSR does not affect CG variables, the lag of CG variables positively affects firms’ CSR engagement, after controlling for various firm characteristics. In addition, to examine the relative importance of stakeholder theory and agency theory regarding the associations among CSR, CG, and corporate (...)
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  • The Impact of Operational Diversity on Corporate Philanthropy: An Empirical Study of U.S. Companies. [REVIEW]Jean D. Kabongo, Kiyoung Chang & Ying Li - 2013 - Journal of Business Ethics 116 (1):49-65.
    This paper investigates the impact of diversity on corporate philanthropy. Compared to previous studies that have considered the influence of board diversity and CEO gender on corporate philanthropy, this study introduces the concept of operational diversity, which is the implementation of diversity programs at management, employee, and supply chain levels, and further, it explains why operational diversity influences corporate philanthropy, by using the premises of resource dependence theory. Second, this study also investigates the influence of board diversity on corporate philanthropy. (...)
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