The impact of existence of royal family directors on corporate social responsibility reporting: a servant leadership perspective

被引:23
作者
Alazzani, Abdulsamad [1 ]
Aljanadi, Yaseen [1 ]
Shreim, Obeid [2 ]
机构
[1] Qatar Univ, Coll Business & Econ, Doha, Qatar
[2] Sanaa Univ, Accounting Dept, Fac Commerce & Econ, Sanaa, Yemen
关键词
GCC countries; Servant leadership; CSR reporting; Royal family directors; PROCEDURAL JUSTICE CLIMATE; ENVIRONMENTAL DISCLOSURES; FINANCIAL PERFORMANCE; VOLUNTARY DISCLOSURE; CSR DISCLOSURE; GOVERNANCE; LEVEL; BOARD; FIRM; DETERMINANTS;
D O I
10.1108/SRJ-07-2017-0138
中图分类号
C93 [管理学];
学科分类号
12 ; 1201 ; 1202 ; 120202 ;
摘要
Purpose Drawing on servant leadership theory, this study aims to investigate whether the presence of royal family members on boards of directors impacts corporate social responsibility (CSR) reporting. Design/methodology/approach CSR scores from a Bloomberg database are used and royal family data are collected from annual reports. The required analyses to test the hypotheses of this study have been performed. Findings The findings demonstrate a positive relationship between the presence of royal family directors and CSR reporting. Originality/value This study seeks to contribute to the literature on servant leadership theory and CSR by highlighting the impact of royal family directors on CSR reporting. This study may also contribute to an understanding of royal family leadership as a predictor of CSR reporting.
引用
收藏
页码:120 / 136
页数:17
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