董事会特征对企业社会责任披露的影响——来自肯尼亚国有企业的证据

IF 3.2 Q1 BUSINESS, FINANCE Journal of Accounting in Emerging Economies Pub Date : 2023-08-01 DOI:10.1108/jaee-01-2022-0008
Albert Ochien’g Abang’a, V. Tauringana
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引用次数: 0

摘要

目的研究2015-2018年期间肯尼亚国有企业董事会特征(董事会性别多样性、董事会主席年龄、董事会下属委员会、董事会会议、董事会技能、董事会规模和董事会独立性)对企业社会责任披露(CSRD)的影响。设计/方法/方法本研究采用固定效应平衡面板数据来检验董事会特征对CSRD的影响。使用两个回归估计器(稳健最小二乘和随机效应)和四个CSRD子分量来重复分析,以评估主分析的稳健性。结果表明,董事会性别多样性、董事会主席年龄和董事会下属委员会对企业社会发展有显著的负面影响。其余板特性的影响被发现是微不足道的。研究局限/启示本研究仅限于年报中披露的信息,这意味着没有考虑在其他媒体(如网站)披露的信息。第二个限制涉及未考虑的中介和调节变量。实际意义需要更严格的公司治理实施机制,而不是“遵守或解释”原则,因为结果表明,大多数董事会特征似乎没有影响。此外,企业社会责任报告的低水平要求建立企业社会责任或相关委员会。社会影响有证据表明,国有企业不愿就道德、健康和安全举措、环境和社会投资等问题进行报告。原创性/价值本文对发展中国家非上市非商业国有企业董事会特征对企业社会发展影响的文献进行了扩展。
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The impact of board characteristics on corporate social responsibility disclosures: evidence from state-owned enterprises in Kenya
PurposeTo investigate the impact of board characteristics (board gender diversity, board chair age, board subcommittees, board meetings, board skill, board size and board independence) on corporate social responsibility disclosures (CSRD) of state-owned enterprises (SOEs) in Kenya during the period 2015–2018.Design/methodology/approachThe study employed fixed-effects balanced panel data to examine the impact of board characteristics on CSRD. The analysis is repeated using two regression estimators (robust least square and random effects) and the four CSRD subcomponents to evaluate the robustness of the main analysis.FindingsThe results established that board gender diversity, board chair age and board subcommittees had significant negative effects on CSRD. The impact of the remaining board characteristics was found to be insignificant.Research limitations/implicationsThe study was limited to the disclosures included in the annual reports, which means that information disclosed in other media, like websites, was not considered. The second limitation concerns mediating and moderator variables that were not considered.Practical implicationsThere is a need for a stricter corporate governance implementation mechanism, as opposed to the “comply or explain” principle, since results suggest that most of the board characteristics do not appear to be impactful. Additionally, the low level of reported CSRD calls for the establishment of Corporate Social Responsibility or related committees.Social implicationsThe evidence suggests that SOEs are reluctant to report on issues such as ethics, health and safety initiatives, environment and social investments.Originality/valueThe paper extends the literature on the impact of board characteristics on CSRD in unlisted non-commercial SOEs in a developing country context.
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来源期刊
CiteScore
5.80
自引率
13.00%
发文量
38
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