The study examined the influence of board mechanisms on corporate social responsibility disclosure among oil and gas quoted companies in Nigeria for ten(10)years period(2012-2021).Board mechanisms variables of board i...The study examined the influence of board mechanisms on corporate social responsibility disclosure among oil and gas quoted companies in Nigeria for ten(10)years period(2012-2021).Board mechanisms variables of board independence,board size as well as board gender diversity were analyzed to determine their influence on corporate social responsibility disclosures.Data obtained from the financial statement of various sampled companies were suitably analyzed with the help of descriptive statistics,correlation as well as regression analysis by making use of E-view(9.0)econometric packages.Regression result reveals that board independence has significant and negative influence on corporate social responsibility disclosures while board size and board gender diversity have insignificant and negative influence on corporate social responsibility disclosures of various companies.The study therefore arrived at a conclusion that board independence on the board brings about improvement on corporate social responsibility disclosure among quoted oil and gas companies in Nigeria.展开更多
This study focuses on the use of we-media by small-and medium-sized enterprises(SMEs)to disclose internal corporate social responsibility(ICSR)under the impact of the 2019 novel coronavirus disease(COVID-19).Study 1 i...This study focuses on the use of we-media by small-and medium-sized enterprises(SMEs)to disclose internal corporate social responsibility(ICSR)under the impact of the 2019 novel coronavirus disease(COVID-19).Study 1 interprets the catalyst effect of COVID-19 on the externalization of SMEs'ICSR.The fuzzy grading evaluation method is initially verified.Under the impact of COVID-19,SMEs fulfilling their ICSR can enhance consumer brand attitudes.Study 2 uses a structural equation model and empirical analysis of 946 effective samples and finds that consumers perceive the self-sacrifice of corporations during the coronavirus disease period.SMEs can fulfill their ICSR to enhance the internal explanation mechanism of consumer brand attitudes and the moderating role of enterprise losses.展开更多
文摘The study examined the influence of board mechanisms on corporate social responsibility disclosure among oil and gas quoted companies in Nigeria for ten(10)years period(2012-2021).Board mechanisms variables of board independence,board size as well as board gender diversity were analyzed to determine their influence on corporate social responsibility disclosures.Data obtained from the financial statement of various sampled companies were suitably analyzed with the help of descriptive statistics,correlation as well as regression analysis by making use of E-view(9.0)econometric packages.Regression result reveals that board independence has significant and negative influence on corporate social responsibility disclosures while board size and board gender diversity have insignificant and negative influence on corporate social responsibility disclosures of various companies.The study therefore arrived at a conclusion that board independence on the board brings about improvement on corporate social responsibility disclosure among quoted oil and gas companies in Nigeria.
基金supported by the Fundamental Research Funds for the Central Universities,and the Research Funds of Renmin University of China(20XNL01B).
文摘This study focuses on the use of we-media by small-and medium-sized enterprises(SMEs)to disclose internal corporate social responsibility(ICSR)under the impact of the 2019 novel coronavirus disease(COVID-19).Study 1 interprets the catalyst effect of COVID-19 on the externalization of SMEs'ICSR.The fuzzy grading evaluation method is initially verified.Under the impact of COVID-19,SMEs fulfilling their ICSR can enhance consumer brand attitudes.Study 2 uses a structural equation model and empirical analysis of 946 effective samples and finds that consumers perceive the self-sacrifice of corporations during the coronavirus disease period.SMEs can fulfill their ICSR to enhance the internal explanation mechanism of consumer brand attitudes and the moderating role of enterprise losses.
