Corporate Governance and Corporate Philanthropy during COVID-19: Mediating role of Knowledge Management
2021 IEEE International Conference on Technology Management, Operations and Decisions, ICTMOD 2021
; 2021.
Article
in English
| Scopus | ID: covidwho-1831826
ABSTRACT
This study examines the role of corporate governance and corporate philanthropy during COVID-19, with the mediating role of corporate social responsibility (CSR) knowledge management among Chinese listed firms. The study employed secondary data obtained from the Chinese Stock Market & Accounting Research (CSMAR) database on board size (BS) and board composition (BC) as corporate governance proxies. The findings show that BS and BC have a positive but insignificant relationship with corporate philanthropy, while CSR knowledge fully mediates the relationship between corporate governance and corporate philanthropy. Additionally, we find that board size and board composition have a positive relationship with CSR knowledge. This study has practical implications for firms engaged in the process view of CSR knowledge, which actively contributes to COVID-19 philanthropy. The process view of CSR receives more information from outside stakeholders and implements their resources on the most recent CSR issue. This response creates value for the firm as it targets the most recent issue in society. © 2021 IEEE.
Board Composition; Board size; Corporate Philanthropy; Corporate Social Responsibility knowledge; COVID-19; Economic and social effects; Industrial management; Corporate governance; Corporate philanthropies; Corporate social responsibility; Mediating roles; Process-view; Secondary datum; Knowledge management
Full text:
Available
Collection:
Databases of international organizations
Database:
Scopus
Language:
English
Journal:
2021 IEEE International Conference on Technology Management, Operations and Decisions, ICTMOD 2021
Year:
2021
Document Type:
Article
Similar
MEDLINE
...
LILACS
LIS