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.

Details

Title
The impact of corporate social responsibility disclosure and board characteristics on corporate performance
Author
Riyadh, Hosam Alden 1 ; Eko Ganis Sukoharsono 2 ; Salsabila, Aisyah Alfaiza 2 

1  Accounting department, University of Brawijaya, Malang Indonesia; universitas muhammadiyah yogyakarta, indonesia 
2  Management Department, University of Airlangga, Surabaya, Indonesia 
Publication year
2019
Publication date
Jan 2019
Publisher
Taylor & Francis Ltd.
e-ISSN
23311975
Source type
Scholarly Journal
Language of publication
English
DOI
https://doi.org/10.1080/23311975.2019.1647917
ProQuest document ID
2352053568
Copyright
© 2019 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. This work is licensed under the Creative Commons Attribution License http://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License.