Document Type

Journal Article

Publication Title

Meditari Accountancy Research

ISSN

2049372X

Publisher

Emerald

School

School of Business and Law

RAS ID

32210

Comments

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

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

Creative Commons Attribution-Noncommercial 4.0 License
This work is licensed under a Creative Commons Attribution-Noncommercial 4.0 License

Included in

Business Commons

Share

 
COinS