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Does board diversity affect quality of corporate social responsibility disclosure? Evidence from Pakistan

Khan, Ismail, Khan, Imran, Saeed, Bilal bin·2019·Corporate Social Responsibility and Environmental Management

Abstract

The study proposed that the effect of board diversity on quality of corporate social responsibility (QCSR) disclosure in Pakistan should be patterned differently from existing literature of other nations. The study has focused seven different dimensions of board diversity such as age, gender, nationality, ethnicity, educational level, educational background, and tenure across 86 firms listed in Pakistan Stock Exchange from 2010 to 2017. The results of panel regression supported resource‐based view theory and indicated that gender, nation, and tenure diversity are resources improving QCSR disclosure. However, educational background has a negative impact on QCSR disclosure. Further analysis across alternative measurement and estimation techniques produces robust results. The results revealed that there is no universal law of CSR supportive board diversity, due to the unique characteristic of various institutional contexts. This study suggests policy makers to focus on gender,nation, tenure and relevant educational background diversity while setting board diversity framework in Pakistan.

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Metadata

Authors
Khan, I., Khan, I., & Saeed, B. B.
Venue
Corporate Social Responsibility and Environmental Management
Publisher
Wiley
Published
2019-04-21
Volume
26
Issue
6
Pages
1371-1381
ISSN
  • 1535-3958 (ISSN-L)
  • 1535-3966
OpenAlex
W2941282123
Cited by
171
References
2
FWCI
23.57
Type
journal article
Language
en
Open access
closed

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CoChat. (2026). Citation check: Does board diversity affect quality of corporate social responsibility disclosure? Evidence from Pakistan. https://app.cochat.ai/papers/10.1002/csr.1753
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Khan, I., Khan, I., & Saeed, B. B. (2019). Does board diversity affect quality of corporate social responsibility disclosure? Evidence from Pakistan. Corporate Social Responsibility and Environmental Management. https://doi.org/10.1002/csr.1753

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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).

Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.