Document Type
Journal Article
Publication Title
Meditari Accountancy Research
ISSN
2049372X
Publisher
Emerald
School
School of Business and Law
RAS ID
32210
Abstract
© 2020, Emerald Publishing Limited. Purpose: This paper aims to provide exploratory evidence on corporate governance (CG) and corporate social responsibility (CSR) interfaces. Although there remains a voluminous literature on CG and CSR, very little effort has been put forward to explore the nature of this relationship. Design/methodology/approach: Using interviews with Senior Executives of New Zealand Stock Exchange listed firms, this research assesses CG and CSR practices, identifies barriers for CG and CSR adoption and investigates the nature of the relationship between CG and CSR. Findings: The results indicate a moderate level of CG and CSR practices, with a lack of resources and cost-time balance as common barriers for CG and CSR adoption. However, despite these barriers, we note that the majority of executives appreciate the increasing convergence between CG and CSR, and believe that a more robust CG framework will lead to more sustainable CSR practices. Originality/value: These findings have important implications for managers and policymakers interested in understanding the CG-CSR nexus and promoting responsible business practices.
DOI
10.1108/MEDAR-12-2019-0649
Creative Commons License
This work is licensed under a Creative Commons Attribution-Noncommercial 4.0 License
Comments
This is an author's accepted manuscript of: Zaman, R., Nadeem, M., & Carvajal, M. (2021). Corporate governance and corporate social responsibility synergies: Evidence from New Zealand. Meditari Accountancy Research, 29(1), 135-160. https://doi.org/10.1108/MEDAR-12-2019-0649