Corporate Governance and Corporate Philanthropy during COVID-19: Mediating role of Knowledge Management

Ahmad Muhammad Ishfaq, Naseem Muhammad Akram, Battisti Enrico, Alam Gazi Mahabubul

Research output: Chapter in Book/Report/Conference proceedingConference contribution

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 languageEnglish
Title of host publication2021 IEEE International Conference on Technology Management, Operations and Decisions (ICTMOD)
PublisherInstitute of Electrical and Electronics Engineers Inc.
Number of pages4
ISBN (Electronic)9781665416542
DOIs
Publication statusPublished - 11 Apr 2022
Externally publishedYes
Event2021 IEEE International Conference on Technology Management, Operations and Decisions, ICTMOD 2021 - Marrakech, Morocco
Duration: 24 Nov 202126 Nov 2021

Publication series

Name2021 IEEE International Conference on Technology Management, Operations and Decisions, ICTMOD 2021

Conference

Conference2021 IEEE International Conference on Technology Management, Operations and Decisions, ICTMOD 2021
Country/TerritoryMorocco
CityMarrakech
Period24/11/2126/11/21

Bibliographical note

Publisher Copyright:
© 2021 IEEE.

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