Firm Performance, Disclosure of Corporate Social Responsibility and the Effect of Corporate Reputation and Corporate Governance: A Cross Country Analysis

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Abstract: This study examines the impact of corporate governance and corporate reputation on firm performance and corporate social responsibility disclosure. For this purpose, we use a moderating-mediation approach, utilizing data from 4255 observations across 732 enterprises from 2009 to 2021. The research findings reveal that corporate social responsibility disclosure significantly influences corporate reputation, particularly in enhancing business performance. The findings also demonstrate a moderate association between corporate governance, corporate social responsibility, and corporate reputation. Moreover, the investigation highlights the critical role of corporate reputation, ownership concentration, and CEO integrity in promoting corporate social responsibility disclosure and improving business performance. Finally, the paper discusses the practical and theoretical contributions of the research.

WSEAS Transactions on Environment and Development, ISSN / E-ISSN: 1790-507 / 2224-3496, Volume 19, 2023, Art. #71

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Almuatasim Musabah Saif Al Mutairi, Suzaida Bte. Bakar, "Firm Performance, Disclosure of Corporate Social Responsibility and the Effect of Corporate Reputation and Corporate Governance: A Cross Country Analysis," WSEAS Transactions on Environment and Development, vol. 19, pp. 740-761, 2023, DOI:10.37394/232015.2023.19.71
Almuatasim Musabah Saif Al Mutairi, Suzaida Bte. Bakar. Firm Performance, Disclosure of Corporate Social Responsibility and the Effect of Corporate Reputation and Corporate Governance: A Cross Country Analysis. WSEAS Transactions on Environment and Development. 2023;19:740-761. 10.37394/232015.2023.19.71
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