The Complementarity between Corporate Governance and Corporate Social Responsibility

By Andrea Beltratti. 2005

163 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/fcb071cbe0307edfceee569f578a23cd8412298f

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Citations in the corpus

Empirical study on relationship between corporate social responsibility and financial performance in Korea (2016, background): “The study of Beltratti (2005), as well as that of Jamali et al. (2008), found a positive relationship between CSR and corporate governance.”
Social disclosure rating system for assessing firms' CSR reports (2009, background): “Society nowadays is putting pressure on companies whose irresponsible actions toward the society and environment have become a cost to society (Beltratti, 2005).”
Corporate Social Responsibility: An Economic and Financial Framework (2005, unknown): “19 OECD (2003). 20 Beltratti (2004) . Geoffrey Heal”
Firm ownership and board characteristics: Do they matter for corporate social responsibility disclosure of Indian companies? (2015, background): “Prior studies on voluntary disclosure have more specifically focussed on systematic variations between board characteristics such as board independence, CEO duality and board diversity in general and voluntary disclosures (Eng and Mak, 2003; Beltratti, 2005; Michelon and Parbonetti, 2012).”
Small-Business Owner-Managers’ Perceptions of Business Ethics and CSR-Related Concepts (2011, background): “Although CSR and corporate governance have developed along separate lines, some complementarities and an increasing overlap have been observed (Aguilera et al., 2006; Beltratti, 2005; Morris et al., 2002; Van den Berghe and Louche, 2005).”
Corporate Governance and Corporate Social Responsibility Disclosures: Evidence from an Emerging Economy (2012, background): “Our results thus imply that the greater the board independence, it is more likely that companies will emphasise on societal interests and organisational legitimacy (Haniffa and Cooke 2005) and disclose more CSR activities, supporting H4.”
Does ESG Performance Enhance Firm Value? Evidence from Korea (2018, background): “The improvement in governance structure may particularly lead to the reduction of owner risk and positively affect the market valuation of the members [31,32].”
Corporate Governance and Corporate Social Responsibility Synergies and Interrelationships (2008, background): “While CG implies “being held accountable for,” CSR means “taking account of” and both mechanisms are increasingly used by firms to regulate their operations (Beltratti, 2005; Marsiglia and Falautano, 2005).”
Corporate social responsibility and corporate cash holdings (2016, background): “Second, Beltratti (2005) argues that CSR and corporate governance are positively related because they are complementary in their shaping of the objective function and the constraints faced by firms.”