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Corporate Governance and Corporate Social Responsibility Disclosure: Evidence from the US Banking Sector

Citations

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Cited by:

  1. Elisa Menicucci & Guido Paolucci, 2022. "Board Diversity and ESG Performance: Evidence from the Italian Banking Sector," Sustainability, MDPI, vol. 14(20), pages 1-19, October.
  2. Puneeta Goel, 2018. "Implications of corporate governance on financial performance: an analytical review of governance and social reporting reforms in India," Asian Journal of Sustainability and Social Responsibility, Springer, vol. 3(1), pages 1-21, December.
  3. Douglas A. Adu & Naheed N. Roni, 2024. "Bank climate change initiatives, ownership structures, and corporate governance mechanisms: Evidence from emerging economies," Business Strategy and the Environment, Wiley Blackwell, vol. 33(4), pages 3039-3077, May.
  4. Zhou, Gaoguang, 2022. "Good for managers, bad for shareholders? The effects of lone-insider boards on excessive corporate social responsibility," Journal of Business Research, Elsevier, vol. 140(C), pages 370-383.
  5. Charles Nsiah & Venancio Tauringana & Dadson Awunyo-Vitor, 2025. "The Impact of Corporate Governance on The Extent of Sustainability Reporting Among State-Owned Enterprises," SAGE Open, , vol. 15(3), pages 21582440251, July.
  6. Bigelli, Marco & Mengoli, Stefano & Sandri, Sandro, 2023. "ESG score, board structure and the impact of the non-financial reporting directive on European firms," Journal of Economics and Business, Elsevier, vol. 127(C).
  7. Zabihollah Rezaee & Ling Tuo, 2019. "Are the Quantity and Quality of Sustainability Disclosures Associated with the Innate and Discretionary Earnings Quality?," Journal of Business Ethics, Springer, vol. 155(3), pages 763-786, March.
  8. repec:mth:ijafr8:v:8:y:2018:i:4:p:82-99 is not listed on IDEAS
  9. Saudi‐Yulieth Enciso‐Alfaro & Isabel‐María García‐Sánchez, 2024. "Do boards care about planetary boundaries? A gender perspective on circular economy disclosures," Business Strategy and the Environment, Wiley Blackwell, vol. 33(5), pages 4562-4597, July.
  10. Xie, Xuemei & Han, Yuhang & Hoang, Thu Thao, 2022. "Can green process innovation improve both financial and environmental performance? The roles of TMT heterogeneity and ownership," Technological Forecasting and Social Change, Elsevier, vol. 184(C).
  11. Li, Weiping & Shi, Chang & Xiao, Zhongyi & Zhang, Xuezhi, 2024. "Bridging the green gap: How digital financial inclusion affects corporate ESG greenwashing," Finance Research Letters, Elsevier, vol. 69(PA).
  12. Asuman Erben Yavuz & Bade Ekim Kocaman & Mesut Doğan & Adalet Hazar & Şenol Babuşcu & Raikhan Sutbayeva, 2024. "The Impact of Corporate Governance on Sustainability Disclosures: A Comparison from the Perspective of Financial and Non-Financial Firms," Sustainability, MDPI, vol. 16(19), pages 1-21, September.
  13. Farah Zamir & Abubakr Saeed, 2020. "Location matters: Impact of geographical proximity to financial centers on corporate social responsibility (CSR) disclosure in emerging economies," Asia Pacific Journal of Management, Springer, vol. 37(1), pages 263-295, March.
  14. Khurshid Djalilov & Christopher A. Hartwell, 2023. "The spirit is willing, but the institutions are weak: disclosure of corporate social responsibility and the financial sector in transition," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 13(2), pages 385-427, June.
  15. Francisco Javier Forcadell & Elisa Aracil, 2017. "European Banks' Reputation for Corporate Social Responsibility," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 24(1), pages 1-14, January.
  16. Choon-Yin SAM & Paul N. C. TIONG, 2015. "An investigation of the corporate responsibility report assurance statements of the Big Four banks in Australia," Journal of Economics Library, KSP Journals, vol. 2(1), pages 3-14, March.
  17. Won-Kyu Lim & Cheong-Kyu Park, 2022. "Mandating Gender Diversity and the Value Relevance of Sustainable Development Disclosure," Sustainability, MDPI, vol. 14(12), pages 1-12, June.
  18. Fukuyama, Hirofumi & Tan, Yong, 2022. "Implementing strategic disposability for performance evaluation: Innovation, stability, profitability and corporate social responsibility in Chinese banking," European Journal of Operational Research, Elsevier, vol. 296(2), pages 652-668.
  19. Taejin Lim & Donggi Kim & Keuntae Cho, 2024. "CTO Characteristics and ESG Performance of Corporation: Evidence from Korea," Sustainability, MDPI, vol. 16(17), pages 1-21, September.
  20. Sohel Mehedi & Md. Maniruzzaman & Md Akhtaruzzaman, 2024. "Board Flexibility in Diversity, Experienced CEOs and Corporate Sustainability Disclosure: Evidence from the Emerging Market," Global Journal of Flexible Systems Management, Springer;Global Institute of Flexible Systems Management, vol. 25(2), pages 261-282, June.
  21. Jihad Al-Okaily & Salma Naueihed, 2025. "Boardroom balance: exploring the non-linear impact of female board representation on anti-corruption disclosures in UK firms," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 29(2), pages 573-602, June.
  22. Fatma Bulut Sürdü & Arzu Özsözgün Çalışkan & Emel Esen, 2020. "Human Resource Disclosures in Corporate Annual Reports of Insurance Companies: A Case of Developing Country," Sustainability, MDPI, vol. 12(8), pages 1-20, April.
  23. Cicchiello, Antonella Francesca & Foroni, Cristian & Monferrà, Stefano & Torluccio, Giuseppe, 2025. "Do FinTech Acquisitions Affect Banks' ESG Performance? Evidence from Global M&As," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 105(C).
  24. repec:bcp:journl:v:8:y:2024:i:1:p:1894-1913 is not listed on IDEAS
  25. Siti Amalia & Dadang Lesmana & Yanzil Azizil Yudaruddin & Rizky Yudaruddin, 2022. "The Impact of Board Structure on Voluntary Environmental and Energy Disclosure in an Emerging Market," International Journal of Energy Economics and Policy, Econjournals, vol. 12(4), pages 430-438, July.
  26. Emmanuel Anyigbah & Yusheng Kong & Bless Kofi Edziah & Ahotovi Thomas Ahoto & Wilhelmina Seyome Ahiaku, 2023. "Board Characteristics and Corporate Sustainability Reporting: Evidence from Chinese Listed Companies," Sustainability, MDPI, vol. 15(4), pages 1-26, February.
  27. Mohammad Badrul Haider & Kimitaka Nishitani, 2022. "Ownership structure, corporate governance, and assurance in sustainability reporting: evidence from Japan," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 19(4), pages 374-388, December.
  28. María del Mar Miras-Rodríguez & Domingo Martínez-Martínez & Bernabé Escobar-Pérez, 2018. "Which Corporate Governance Mechanisms Drive CSR Disclosure Practices in Emerging Countries?," Sustainability, MDPI, vol. 11(1), pages 1-20, December.
  29. Meihui Zhang & Chi Zhang & Fenghua Li & Ziyu Liu, 2022. "Green Finance as an Institutional Mechanism to Direct the Belt and Road Initiative towards Sustainability: The Case of China," Sustainability, MDPI, vol. 14(10), pages 1-31, May.
  30. Nieves Remo‐Diez & Cristina Mendaña‐Cuervo & Mar Arenas‐Parra, 2025. "Board Capital and CEO Power Configurations to Promote ESG Performance: The Case of the European Banking Industry," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(2), pages 2815-2834, March.
  31. Hui Xia & Shixian Ling & Zhangxin (Frank) Liu & Sirimon Treepongkaruna, 2024. "Corporate governance and corporate social responsibility: Evidence from directors' and officers' liability insurance," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(4), pages 3006-3030, July.
  32. Giuseppe Nicolò & Gianluca Zanellato & Benedetta Esposito & Adriana Tiron‐Tudor, 2024. "Cultural dimensions and sustainability disclosure in the banking sector: Insights from a qualitative comparative analysis approach," Business Strategy and the Environment, Wiley Blackwell, vol. 33(8), pages 8086-8101, December.
  33. Rasmi Meqbel & Mohammad Alta'any & Mohammad Abweny & Habiba Al‐Shaer, 2026. "CSR Governance Committee and Carbon Emission Performance: Does Committee Composition Matter?," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 31(1), pages 1395-1423, January.
  34. Kishore Kumar & Ajai Prakash, 2019. "Examination of sustainability reporting practices in Indian banking sector," Asian Journal of Sustainability and Social Responsibility, Springer, vol. 4(1), pages 1-16, December.
  35. Shu-Chen Hsu & Kun-Tsung Wu & Qing Wang & Yuan Chang, 2023. "Is capital structure associated with corporate social responsibility?," International Journal of Corporate Social Responsibility, Springer, vol. 8(1), pages 1-20, December.
  36. Al-Najjar, Basil & Salama, Aly, 2022. "Mind the gap: Are female directors and executives more sensitive to the environment in high-tech us firms?," Technological Forecasting and Social Change, Elsevier, vol. 184(C).
  37. Laila Maswadi & Azlan Amran, 2023. "Does board capital enhance corporate social responsibility disclosure quality? The role of CEO power," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(1), pages 209-225, January.
  38. Rania Beji & Ouidad Yousfi & Nadia Loukil & Abdelwahed Omri, 2021. "Board Diversity and Corporate Social Responsibility: Empirical Evidence from France," Journal of Business Ethics, Springer, vol. 173(1), pages 133-155, September.
  39. Yang Deng & Assunta Di Vaio & Tze San Ong, 2026. "Corporate Social Responsibility or Strategic Opportunism? Evidence From High and New Technology Firms," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 33(1), pages 1545-1567, January.
  40. Gabriel Ángel Aguirre‐Pérez & Isabel‐María García‐Sánchez, 2025. "Influence of CEO Attributes on Sustainability: From a Bibliometric Overview to a Systematic Review of the Socio‐Psychological Aspects," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(5), pages 6732-6765, September.
  41. Ruixi Long & Shuyang Jia, 2023. "Foreground or background my social responsibility: impact of the trade war on the readability of corporate social responsibility disclosures," Information Technology and Management, Springer, vol. 24(1), pages 79-97, March.
  42. Wenqin Li & John Ziyang Zhang & Rong Ding, 2023. "Impact of Directors’ Network on Corporate Social Responsibility Disclosure: Evidence from China," Journal of Business Ethics, Springer, vol. 183(2), pages 551-583, March.
  43. Perera, Luckmika & Jubb, Christine & Gopalan, Sandeep, 2019. "A comparison of voluntary and mandated climate change-related disclosure," Journal of Contemporary Accounting and Economics, Elsevier, vol. 15(2), pages 243-266.
  44. Farah Mneimneh & Michel Kodsi & Marc Chamoun & Mohammad Basharoush & Seeram Ramakrishna, 2023. "How Can Green Energy Technology Innovations Improve the Carbon-Related Environmental Dimension of ESG Rating?," Circular Economy and Sustainability, Springer, vol. 3(4), pages 2183-2199, December.
  45. Luana Serino & Anna Crisci & Francesco Campanella & Pasquale Sarnacchiaro, 2026. "Assessing the Impact of Gender Diversity on ESG Performance in European Banks: A Generalized Estimating Equations Approach With Goodness‐of‐Fit Insights," Business Strategy and the Environment, Wiley Blackwell, vol. 35(1), pages 1549-1560, January.
  46. Cao Thi Mien Thuy & Nguyen Vinh Khuong & Nguyen Thanh Liem, 2021. "Corporate Social Responsibility Disclosure and Its Effect on Firm Risk: An Empirical Research on Vietnamese Firms," Sustainability, MDPI, vol. 13(22), pages 1-13, November.
  47. Dina El-Bassiouny & Peter Letmathe, 2019. "Political instability and corporate social responsibility: the case of Egypt," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 16(5), pages 745-767, June.
  48. Anagnostopoulou, Seraina C. & Trigeorgis, Lenos & Tsekrekos, Andrianos E., 2023. "Enhancement in a firm's information environment via options trading and the efficiency of corporate investment," Journal of Banking & Finance, Elsevier, vol. 149(C).
  49. Majid Jamal Khan & Faiza Saleem & Shahab Ud Din & Muhammad Yar Khan, 2024. "Nexus between boardroom independence and firm financial performance: evidence from South Asian emerging market," Humanities and Social Sciences Communications, Palgrave Macmillan, vol. 11(1), pages 1-10, December.
  50. Mishra, Geeti & Patro, Archana & Tiwari, Aviral Kumar, 2024. "Does climate governance moderate the relationship between ESG reporting and firm value? Empirical evidence from India," International Review of Economics & Finance, Elsevier, vol. 91(C), pages 920-941.
  51. Xuhui Peng & Tian Qi & Gang Wang, 2022. "Board Gender Diversity, Corporate Social Disclosures, and National Culture," SAGE Open, , vol. 12(4), pages 21582440221, October.
  52. Chuang Wu, 2025. "Mandatory CSR disclosure regulation and stock price synchronicity: evidence from a quasi-natural experiment," Humanities and Social Sciences Communications, Palgrave Macmillan, vol. 12(1), pages 1-14, December.
  53. Ahmed A. Sarhan & Basil Al‐Najjar, 2023. "The influence of corporate governance and shareholding structure on corporate social responsibility: The key role of executive compensation," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 28(4), pages 4532-4556, October.
  54. Victor Daniel Vasconcelos & Maisa Souza de Ribeiro, 2025. "Executive Gender Diversity and Eco‐Innovation in Brazil: The Moderating Role of Sustainable Compensation Policies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(5), pages 6066-6087, September.
  55. Cheng Guping & Muhammad Safdar Sial & Peng Wan & Alina Badulescu & Daniel Badulescu & Talles Vianna Brugni, 2020. "Do Board Gender Diversity and Non-Executive Directors Affect CSR Reporting? Insight from Agency Theory Perspective," Sustainability, MDPI, vol. 12(20), pages 1-25, October.
  56. Albert Acheampong & Tamer Elshandidy, 2025. "Does sustainability disclosure improve analysts’ forecast accuracy? Evidence from European banks," Financial Innovation, Springer;Southwestern University of Finance and Economics, vol. 11(1), pages 1-32, December.
  57. Akrum Helfaya & Tantawy Moussa, 2017. "Do Board's Corporate Social Responsibility Strategy and Orientation Influence Environmental Sustainability Disclosure? UK Evidence," Business Strategy and the Environment, Wiley Blackwell, vol. 26(8), pages 1061-1077, December.
  58. Yanqi Sun & Pui San Ip & Michael Jones & Jenny Jing Wang & Yi An, 2021. "Determinants of Animal Welfare Disclosure Practices: Evidence from China," Sustainability, MDPI, vol. 13(4), pages 1-16, February.
  59. Faisal Hameed & Mohammad Alfaraj & Khizar Hameed, 2023. "The Association of Board Characteristics and Corporate Social Responsibility Disclosure Quality: Empirical Evidence from Pakistan," Sustainability, MDPI, vol. 15(24), pages 1-23, December.
  60. Nguyen, Linh Thi My & Nguyen, Phong Thanh, 2023. "The board profiles that promote environmental, social, and governance disclosure–Evidence from S&P 500 firms," Finance Research Letters, Elsevier, vol. 55(PA).
  61. Mauro Romano & Alessandro Cirillo & Christian Favino & Antonio Netti, 2020. "ESG (Environmental, Social and Governance) Performance and Board Gender Diversity: The Moderating Role of CEO Duality," Sustainability, MDPI, vol. 12(21), pages 1-16, November.
  62. Rania B'eji & Ouidad Yousfi & Abdelwahed Omri, 2021. "Corporate Social Responsibility and Corporate Governance: A cognitive approach," Papers 2102.09218, arXiv.org.
  63. Zeeshan Mahmood & Rehana Kouser & Waris Ali & Zubair Ahmad & Tahira Salman, 2018. "Does Corporate Governance Affect Sustainability Disclosure? A Mixed Methods Study," Sustainability, MDPI, vol. 10(1), pages 1-20, January.
  64. Vasiliki Papadopoulou & Sofia Karagiannopoulou & Nikolaos Sariannidis & Grigoris Giannarakis, 2026. "Unmasking Independent Directors: Corporate Social Responsibility Strategy as a Mediator of ESG Controversies in European Firms," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 33(1), pages 1031-1046, January.
  65. Laura Baselga-Pascual & Antonio Trujillo-Ponce & Emilia Vähämaa & Sami Vähämaa, 2018. "Ethical Reputation of Financial Institutions: Do Board Characteristics Matter?," Journal of Business Ethics, Springer, vol. 148(3), pages 489-510, March.
  66. Pei‐Gi Shu & Sue‐Jane Chiang & Tian‐Yu Wu, 2024. "Board network and ESG performance: Evidence from China," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(6), pages 5709-5729, November.
  67. Sahar E-Vahdati & Norhayah Zulkifli & Zarina Zakaria, 2018. "A Moderated Mediation Model for Board Diversity and Corporate Performance in ASEAN Countries," Sustainability, MDPI, vol. 10(2), pages 1-20, February.
  68. Shuolei Xu & Fangjun Wang & Charles P. Cullinan & Nanyan Dong, 2022. "Corporate Tax Avoidance and Corporate Social Responsibility Disclosure Readability: Evidence from China," Australian Accounting Review, CPA Australia, vol. 32(2), pages 267-289, June.
  69. Sabeen Hussain Bhatti & Kamran Iqbal & Gabriele Santoro & Fabio Rizzato, 2022. "The impact of corporate social responsibility directed toward employees on contextual performance in the banking sector: A serial model of perceived organizational support and affective organizational commitment," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(6), pages 1980-1994, November.
  70. Adeel Mustafa & Abubakr Saeed & Muhammad Awais & Shahab Aziz, 2020. "Board-Gender Diversity, Family Ownership, and Dividend Announcement: Evidence from Asian Emerging Economies," JRFM, MDPI, vol. 13(4), pages 1-20, March.
  71. Rania Béji & Ouidad Yousfi & Abdelwahed Omri, 2020. "Corporate Social Responsibility and Corporate Governance: A cognitive approach," Post-Print hal-03144756, HAL.
  72. Waris Ali & Jeffrey Wilson & Muhammad Hamza, 2025. "A Meta Analytical Study of Cultural Conditions Moderating the Relationship Between Board Diversity and CSR Disclosure," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(4), pages 4586-4603, July.
  73. Abhishek Sharma & Chandana Hewege & Chamila Perera, 2022. "Violations of CSR Practices in the Australian Financial Industry: How Is the Decision-Making Power of Australian Women Implicated?," Sustainability, MDPI, vol. 15(1), pages 1-21, December.
  74. Aladdin Dwekat & Muiz Abu Alia & Islam Abdeljawad & Rasmi Meqbel, 2025. "Governing for the green: How European board attributes are driving environmental innovation," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(2), pages 2128-2146, March.
  75. Dorota Dobija & Claudia Arena & Łukasz Kozłowski & Joanna Krasodomska & Justyna Godawska, 2023. "Towards sustainable development: The role of directors' international orientation and their diversity for non‐financial disclosure," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(1), pages 66-90, January.
  76. Rosane Maria Seibert & Clea Beatriz Macagnan & Robert Dixon, 2021. "Priority Stakeholders’ Perception: Social Responsibility Indicators," Sustainability, MDPI, vol. 13(3), pages 1-22, January.
  77. Jinchi Liu & Xiong Xiong & Ya Gao & Jin Zhang, 2023. "The impact of institutional investors on ESG: Evidence from China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(S2), pages 2801-2826, June.
  78. Intadaviqotul Minakh & Erwin Saraswati & Abdul Ghofar, 2021. "The effect of financial and non-financial performance on investors’ reactions: The role of corporate governance mechanisms as moderating," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 10(8), pages 47-56, December.
  79. Sarapee Chanatup & Somnuk Aujirapongpan & Supit Ritkaew, 2020. "The influence of corporate governance mechanism on the integrated financial reporting and investment risk of Thai listed companies," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 7(4), pages 2818-2831, June.
  80. Jingzhuo Yu & Yong-Sik Hwang, 2024. "The Interaction Effects of Board Independence and Digital Transformation on Environmental, Social, and Governance Performance: Complementary or Substitutive?," Sustainability, MDPI, vol. 16(20), pages 1-26, October.
  81. Nicola Raimo & Ilenia Fraccalvieri & Filippo Vitolla & Candida Bussoli, 2025. "Climate on the Agenda: How Board Composition Drives Climate Change Disclosure in European Banks," Business Strategy and the Environment, Wiley Blackwell, vol. 34(6), pages 7559-7572, September.
  82. Kladakis, George & Chen, Lei & Bellos, Sotirios K., 2023. "Ethical bank disclosures and liquidity creation," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 84(C).
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  103. Maria Aluchna & Bogumił Kamiński & Małgorzata Wrzosek, 2024. "Anti-corruption disclosure: evidence from the natural experiment of the Non-Financial Reporting Directive," DECISION: Official Journal of the Indian Institute of Management Calcutta, Springer;Indian Institute of Management Calcutta, vol. 51(2), pages 165-182, June.
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  108. Sam, Choon-Yin & Tiong, Paul N. C., 2015. "An investigation of the corporate responsibility report assurance statements of the Big Four banks in Australia," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 2(1), pages 3-14.
  109. Walter Daniel Ovelar-Fernández & María del Mar Gálvez-Rodríguez & Carmen Caba-Pérez, 2022. "What determines the progress of online information access to banking corporate governance practices? The case of Paraguay," PLOS ONE, Public Library of Science, vol. 17(1), pages 1-16, January.
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  248. repec:ehu:cuader:21772 is not listed on IDEAS
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