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Topic Review
Corporate Governance and Performance of Pension Funds
Corporate governance has been explained as a mechanism by which operational managers of entities are made to act in the interest of the owners of the entities and other stakeholders. Good stewardship and sustained accountability are expected from firms by society. In pension fund management settings, two sets of factors affect corporate entity’s effectiveness. The first is the internal corporate governance factors relating to pension fund management. This involves effective interactions between internal systems relating to pension funds. The second factor is the external corporate governance factors concerning the regulatory and legal framework under which the pension funds operate.
  • 947
  • 01 Aug 2022
Topic Review
Corporate Governance in Investment Efficiency, Financial Information Disclosure
Corporate governance minimizes the conflicting interests between internal and external stakeholders and shareholders. The corporate governance structure affects the quality of accounting disclosure and information quality assessment and guides analysts to accurately forecast future performance. There is no consensus definition for corporate governance, but its ultimate goal is to achieve accountability, transparency, justice, fairness, and respect for the rights of all stakeholders. Corporate governance is not related to the primary operations of a company. Still, it is related to leading the company, monitoring the activities of the CEO, and assessing the accountability power of the company’s executives to stakeholders. A proper corporate governance system can help companies gain investors’ trust and encourage investment.
  • 832
  • 13 Dec 2022
Topic Review
Corporate Governance, Financial Innovation and Performance
In recent years, the rapid development of digital technology has prompted changes in the business model of banks. The business model has shifted from conventional physical bank branches to internet banking and then to mobile banking. During 2011–2019, the banks have higher shareholding of institutional investors, ratio of independent directors, rate of directors’ attendance, average education level of directors and ratio of directors with a financial or accounting background, the greater innovative financial services offered by banks. After 2015, the influence of corporate governance on banks’ innovative financial services has increased. Moreover, the greater financial innovation services, the higher the bank profitability and value, especially after 2015. Finally, offering more innovative financial services can enhance the value of financial-holding subsidiary banks; by contrast, doing the same might negatively affect the profitability of nonfinancial-holding banks.
  • 639
  • 06 Jun 2022
Topic Review
Corporate Responsibility in the Digital Era
As the digital era advances, many industries continue to expand their use of digital technologies to support company operations, notably at the customer interface, bringing new commercial opportunities and increased efficiencies. New sets of responsibilities associated with the deployment of these technologies are emerging, encompassed within the concept of corporate digital responsibility (CDR). The scope of CDR is wide-ranging and overlaps with the other dimensions of corporate social responsibility (CSR), having social, economic, ethical, and environmental—as well as technological components.
  • 571
  • 31 Jul 2023
Topic Review
Corporate Social and Financial Performance
The effect of corporate social responsibility (CSR) on agency problems can be explained from two perspectives. If managers use CSR activities to reduce information asymmetry between managers and shareholders, CSR activities will also alleviate the agency problem between managers and shareholders. Therefore, the interests between managers and shareholders will align in firms where the agency problem is low, and the manager’s efforts on CSR will increase corporate financial performance (CFP). On the other hand, if managers use CSR activities as an opportunistic tool to promote information asymmetry, CSR activities will intensify the agency problem. The interests between managers and shareholders are conflicted in firms where the agency problem has deepened, and the manager’s efforts on CSR will lower CFP. Consequently, the effect of corporate social performance (CSP) on CFP will vary depending on managerial incentives to engage in CSR activities.
  • 607
  • 20 Jul 2021
Topic Review
Corporate Social Responsibility
Amidst a contemporary culture of climate awareness, unprecedented levels of transparency and visibility are dictating industrial organizations to broaden their value chains and deepen the impacts of CSR initiatives. While it may be common knowledge that the 2030 agenda cannot be achieved on a business-as-usual trajectory, this study seeks to determine to what ends the United Nations Sustainable Development Goals (SDGs) have impacted Corporate Social Responsibility (CSR) research. Highlighting linkages and interdependencies between the SDGs and evolution of CSR practice, this paper analyzes a final sample of 56 relevant journal articles between 2015-2020. With the intent to bridge policy and practice, thematic coding analysis supported the identification and interpretation of key emergent research themes. Using three descriptive categorical classifications (i.e. single-dimension, bi-combination of dimensions, sustainability dimension), the results of this paper provide an in-depth discussion into strategic community, company, consumer, investor, and employee foci. Also, the analysis provides a timely and descriptive overview of how CSR research has approached the SDGs and which are being prioritized. By deepening the understanding of potential synergies between business strategy, global climate agendas, and the common good, this paper contributes to an increased comprehension of how CSR and financial performance can be improved over the long-term.
  • 2.4K
  • 09 Jan 2022
Topic Review
Corporate Social Responsibility and Earnings Persistence
Society has gradually realized that companies’ actions have consequences. Companies can fulfill their accountability to society by disclosing information beyond their financial data, providing better decision making for stakeholders.
  • 271
  • 23 Oct 2023
Topic Review
Corporate Social Responsibility Engagements Drive Consumer–Company Identification
Companies expend significant financial resources on corporate social responsibility (CSR) activities to enhance their image. Local-community-focused CSR tends to influence the consumer-company identification (CCI) of egoistic consumers, while environment-focused CSR activities, such as the creation of environmentally-friendly products, drive biospheric consumers’ identification. Broader humanity-focused CSR, such as fair-trade initiatives, significantly influences the CCI of egoistic consumers, but not of altruistic consumers. These findings demonstrate to other economies the significance of local and global companies’ CSR practices and how such activities should be aligned to the CCI of their customer base unique to the region.
  • 433
  • 07 Jun 2022
Topic Review
Corporate Social Responsibility for Organizational Resilience
Corporate social responsibility (CSR) has been found to be important in boosting organizations’ sustainability and resilience against crisis. An organization seeks to satisfy its shareholders as a primary concern, its success can be affected by other stakeholders. Organizational CSR programs should not only take into account customers, suppliers, and other external stakeholders but also include internal activities in which employees can participate.
  • 187
  • 27 Sep 2023
Topic Review
Corporate Social Responsibility in a Developing Country
Corporate social responsibility (CSR) is a strategy to realize sustainability. CSR needs to be understood based on a priority scale and objectives to build a solid organizational structure and ensure sustainable CSR implementation. In this regard, CSR implementation at the micro and macro levels needs further explanation.
  • 139
  • 24 Aug 2023
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