Empirical Evidence on Corporate Governance Impact on CSR Disclosure in Developing Economies: The Tunisian and Egyptian Contexts

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Author(s): Wajdi Ben Rejeb (National Institute of Applied Sciences & Technology, Tunisia)
Copyright: 2017
Pages: 22
Source title: Comparative Perspectives on Global Corporate Social Responsibility
Source Author(s)/Editor(s): Dima Jamali (American University of Beirut, Lebanon)
DOI: 10.4018/978-1-5225-0720-8.ch006

Keywords: Business Science Reference / Ethics & Law / Global Business / Security & Forensics

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Abstract

This chapter investigates the influence of the board composition and leadership on Corporate Social Responsibility (CSR) disclosure. The empirical study of 68 Tunisian listed companies and 100 Egyptian listed companies reveals that board independence, foreign directorship, female directorship and state directorship, influence positively CSR disclosure. However, these findings indicate that CEO duality has a negative impact on CSR disclosure. Overall, the findings are consistent with the agency theory as well as the stakeholders theory and suggest that CSR disclosure seems to result from the willingness to meet shareholders' expectations in terms of transparency and voluntary disclosure of non-financial information.

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Empirical Evidence on Corporate Governance Impact on CSR Disclosure in Developing Economies: The Tunisian and Egyptian Contexts

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