Artikel

The impact of corporate governance and intellectual capital on firm's performance and corporate social responsibility disclosure

Whether the corporate governance (CG) and intellectual capital (IC) affects the firms' financial performance and corporate social responsibility (CSR) disclosure of Australian stock exchange (ASX) listed firms or not? To answer this crucial question we use the data of all firms listed at ASX for the year 2014. Using the Partial Least Square based Structural Equation Modeling (PLS-SEM) we find reliable evidence that the main driving force behind the CSR disclosure in ASX listed firms is CG rather than IC. These results suggest that, the firms with sound corporate governance practices are more environment-friendly. In addition, we also find that both CG and IC are associated with improved firm financial performance. Our study is helpful for both Australian government and regulatory bodies that are keenly interested in improving the policies on the issues of global warming (i.e. climate change, carbon emission trading schemes, and preservation of natural capital) by providing the empirical evidence that the strong CG practices are not only beneficial for the shareholders but also for the society.

Sprache
Englisch

Erschienen in
Journal: Pakistan Journal of Commerce and Social Sciences (PJCSS) ; ISSN: 2309-8619 ; Volume: 12 ; Year: 2018 ; Issue: 1 ; Pages: 283-308 ; Lahore: Johar Education Society, Pakistan (JESPK)

Klassifikation
Wirtschaft
Thema
corporate governance
intellectual capital
corporate social responsibility
Australian stock exchange (ASX)
PLS-SEM
NVIVO

Ereignis
Geistige Schöpfung
(wer)
Aslam, Shoaib
Ahmad, Muhammad
Amin, Shahid
Usman, Muhammad
Arif, Shafaq
Ereignis
Veröffentlichung
(wer)
Johar Education Society, Pakistan (JESPK)
(wo)
Lahore
(wann)
2018

Handle
Letzte Aktualisierung
20.09.2024, 08:22 MESZ

Datenpartner

Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.

Objekttyp

  • Artikel

Beteiligte

  • Aslam, Shoaib
  • Ahmad, Muhammad
  • Amin, Shahid
  • Usman, Muhammad
  • Arif, Shafaq
  • Johar Education Society, Pakistan (JESPK)

Entstanden

  • 2018

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