Board diversity and quality of CSR disclosure: evidence from Pakistan
Yazarlar (3)
Imran Khan Comsats University Islamabad
Ismaıl Khan Comsats University Islamabad
Doç. Dr. İsmail ŞENTÜRK Tokat Gaziosmanpaşa Üniversitesi, Türkiye
| Makale Türü | Özgün Makale (ESCI dergilerinde yayınlanan tam makale) | ||
| Dergi Adı | Corporate Governance: The International Journal of Business in Society | ||
| Dergi ISSN | 1472-0701 Wos Dergi Scopus Dergi | ||
| Dergi Tarandığı Indeksler | ESCI, SCOPUS | ||
| Makale Dili | İngilizce | Basım Tarihi | 12-2019 |
| Kabul Tarihi | 12-04-2026 | Yayınlanma Tarihi | – |
| Cilt / Sayı / Sayfa | 19 / 6 / 1187–1203 | DOI | 10.1108/CG-12-2018-0371 |
| Makale Linki | https://www.emerald.com/insight/content/doi/10.1108/CG-12-2018-0371/full/html | ||
| Özet |
| Purpose This study aims to examine the relationship between board diversity and quality of corporate social responsibility (QCSR) disclosure. Design/methodology/approach The study estimates seven dimensions of board diversity including age, gender, nation, ethnicity, educational level, educational background and tenure by applying Blau’s index. The relationship between board diversity and QCSR disclosure from the perspective of the resource-based view theory is estimated by using panel random effects regression across 57 firms producing exclusive sustainability reports listed in the Pakistan Stock Exchange from 2010 to 2017. The robustness of the results has also been checked through alternative measurements of the variables under study. Findings The regression results reveal that gender and national diversities are the firms’ valuable resources … |
| Anahtar Kelimeler |
| Board diversity | Pakistan | QCSR disclosure | RBV theory |
BM Sürdürülebilir Kalkınma Amaçları
| Atıf Sayıları | |
| Google Scholar | 225 |
| Scopus | 56 |
| Web of Science | 92 |