女性董事对企业社会责任报告有影响吗?来自巴勒斯坦的证据

IF 3.8 Q2 BUSINESS EuroMed Journal of Business Pub Date : 2023-09-12 DOI:10.1108/emjb-02-2023-0053
Yousef Hassan
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引用次数: 0

摘要

目的运用内容分析法对企业社会责任(CSR)报告进行衡量。使用具有稳健标准误差的普通最小二乘(OLS)回归来检验2018-2021年在巴勒斯坦交易所上市的168个公司年观测样本的关系。逻辑回归也被用作CSR数量披露的替代测量,以确保作者主要发现的稳健性。基于2018年至2021年在巴勒斯坦交易所(PEX)上市的168项观察,本研究考察了女性代表对巴勒斯坦公司董事会社会责任报告的影响。此外,本文还考察了股权集中度对企业经营绩效与企业社会责任报告关系的调节作用。为了检验假设,作者采用具有稳健标准误差的OLS回归。逻辑回归也被用作CSR数量披露的替代测量,以确保作者主要发现的稳健性。研究结果显示,董事会中女性成员较多的巴勒斯坦公司的企业社会责任实践和信息披露水平较高。除了机构、利益相关者和合法性理论的有效性外,调查结果还表明,性别社会化和临界质量理论在解释妇女进入董事会对促进巴勒斯坦公司的最佳做法(如企业社会责任披露)产生的有利影响方面具有相关性。研究局限/影响本研究通过考察BGD对巴勒斯坦(一个政治和经济高度不稳定的新兴经济体)的企业社会责任报告的影响,对中东和北非和阿拉伯地区国家有限的文献作出了贡献。该研究提供了一个新颖的贡献,通过检查BGD的影响,不仅对企业社会责任报告的数量,而且报告的质量。然而,由于样本量小,研究的普遍性受到限制。该研究的结果可能会引起巴勒斯坦公司董事会和经理、投资者、专业协会、政策制定者和监管机构对企业社会责任披露和董事会女性代表问题的注意。虽然根据巴勒斯坦公司管理守则,上市公司只需要在年度报告中提供属于企业社会责任范围的一般资料,但没有涉及妇女在董事会中的代表性问题。独创性/价值本研究补充了关于BGD在促进中东和阿拉伯市场,特别是巴勒斯坦市场的企业社会责任报告方面的作用的非常有限的文献。本文不仅对这一作用进行了调查,而且试图将其理论化。
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Do women on boards matter for corporate social responsibility reporting? Evidence from Palestine
Purpose Content analysis was used to measure corporate social responsibility (CSR) reporting. The ordinary least squares (OLS) regressions with robust standard errors are used to examine the relationships for a sample of 168 firm-year observations listed on the Palestine Exchange during 2018–2021. A logistic regression is also utilized as an alternative measurement for CSR quantity disclosure and to ensure the robustness of the author’s main findings. Design/methodology/approach Based on 168 observations listed on the Palestine Exchange (PEX) between 2018 and 2021, this study examines the impact of women's representation on the CSR reporting of Palestinian firms' boards. Moreover, the moderating effect of ownership concentration on the relationship between BGD and CSR reporting is examined. In order to test the hypotheses, the author’s employ OLS regressions with robust standard errors. A logistic regression is also utilized as an alternative measurement for CSR quantity disclosure and to ensure the robustness of the author’s main findings. Findings The results reveal that Palestinian companies with more women on their boards have higher CSR practices and disclosure levels. In addition to the validity of agency, stakeholder and legitimacy theories, the findings show the relevance of gender socialization and critical mass theories in explaining the favorable influence of women's presentation on boards in promoting best practices among Palestinian firms, such as CSR disclosure. Research limitations/implications The study contributes to the limited literature in the MENA and Arab region countries by examining the influence of BGD on CSR reporting in Palestine, an emerging economy characterized by highly political and economic instability. The study offers a novel contribution by examining the impact of BGD, on not only the CSR reporting quantity but also the reporting quality. However, the generalizability of the study is limited due to the small sample size. Practical implications The findings of the study may bring the issues of CSR disclosure and female representation on board of directors to the attention of Palestinian firms' board of directors and managers, investors, professional associations, policymakers and regulators. While listed firms are only required to provide general information that falls under the scope of CSR in their annual reports under the Palestinian code of corporate governance, women representation on boards of directors is not addressed. Originality/value This study adds to the very limited literature on the role of the BGD in promoting CSR reporting in the Middle Eastern and Arabic markets in general, and in the Palestinian context in particular. This paper not only investigates but also seeks to theorize this role.
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来源期刊
CiteScore
9.80
自引率
19.20%
发文量
61
期刊介绍: The EuroMed Journal of Business (EMJB) is the premier publication facilitating dialogue among researchers from Europe and the Mediterranean. It plays a vital role in generating and disseminating knowledge about various business environments and trends in this region. By offering an up-to-date overview of emerging business practices in specific countries, EMJB serves as a valuable resource for its readers. As the official journal of the EuroMed Academy of Business, EMJB is committed to reflecting the economic growth seen in the European-Mediterranean region. It aims to be a focused and targeted business journal, highlighting environmental opportunities, threats, and marketplace developments in the area. Through its efforts, EMJB promotes collaboration and open dialogue among diverse research cultures and practices. EMJB serves as a platform for debating and disseminating research findings, new research areas and techniques, conceptual developments, and practical applications across various business segments. It seeks to provide a forum for discussing new ideas in business, including theory, practice, and the issues that arise within the field.
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