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.
| Original language | English |
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| Title of host publication | 2021 IEEE International Conference on Technology Management, Operations and Decisions (ICTMOD) |
| Publisher | Institute of Electrical and Electronics Engineers Inc. |
| Number of pages | 4 |
| ISBN (Electronic) | 9781665416542 |
| DOIs | |
| Publication status | Published - 11 Apr 2022 |
| Externally published | Yes |
| Event | 2021 IEEE International Conference on Technology Management, Operations and Decisions, ICTMOD 2021 - Marrakech, Morocco Duration: 24 Nov 2021 → 26 Nov 2021 |
Publication series
| Name | 2021 IEEE International Conference on Technology Management, Operations and Decisions, ICTMOD 2021 |
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Conference
| Conference | 2021 IEEE International Conference on Technology Management, Operations and Decisions, ICTMOD 2021 |
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| Country/Territory | Morocco |
| City | Marrakech |
| Period | 24/11/21 → 26/11/21 |
Bibliographical note
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