WOMEN ON BOARD AND CORPORATE SOCIAL RESPONSIBILITY (CSR) SPENDING ON EDUCATION AND INFORMATION COMMUNICATION TECHNOLOGIES (ICT)

Women on Boards and Corporate Social Responsibility

A growing body of research suggests that having more women in the boardroom leads to better corporate social responsibility (CSR) performance. However, much of this work views the CSR-enhancing effect of women directors as largely driven by their moral orientations and rarely considers other underlying mechanisms. Moreover, less explored are the firm-specific conditions under which such CSR-pro...

Board Diversity and Corporate Social Responsibility: Evidence from Iranian Firms

According to agency theory, board of directors plays an important monitoring role in reducing information asymmetry and increasing the transparency of financial statements and social responsibility. This research is concerned with examining board diversity and social responsibility of the firms listed on the Tehran Stock Exchange during the years 2011-2015. To do so, a sample of 98 firms was se...

Corporate Social Responsibility (CSR) Models and Theories in Stakeholder Dialogue

The pharmaceutical sector, an industry already facing stiff tests in the form of intensified competition and strategic consolidation, has increasingly become subject to a variety of other pressures. Significantly, in common with other large-scale businesses, pharmaceutical firms are being exhorted to respond positively to the challenge of corporate (social) responsibility (CSR). Clearly, for in...

Study on Corporate Social Responsibility (CSR): Focus on Tax Avoidance and Financial Ratio Analysis

This study is an attempt to find a causal relation between financial ratios and tax avoidance. Aside from direct financial responsibilities, we conjecture that firms that avoid taxes will also face indirect negative financial repercussions, such as degradation of their reputation in the investment market. Corporate Social Responsibility (CSR: Corporate Social Responsibility) activities are refl...

Towards CSR 2.0 - Potentials and Challenges of Web 2.0 for Corporate Social Responsibility Communication