The effect of globalization on commitment to ethical corporate governance and corporate social responsibility in Lebanon

Engagement of family members, corporate governance and social responsibility in family-owned enterprises

Purpose

With the increasing awareness and recognition of the importance of corporate governance (CG), its practices and mechanisms along with their effect on performance and general organization’s behavior have become of interest for many scholars. The purpose of this paper is to examine the relationship between CG, with a focus on the board of directors (BOD) and the audit committee, and the level of corporate social responsibility (CSR) practices toward health, refugees, community, and environment.

Design/methodology/approach

Data were collected through a questionnaire distributed to 203 employees working at family-owned enterprises (FOE) in Lebanon. SmartPLS 3.0, statistical software for structural equation modeling, was used to analyze data.

Findings

The results indicate that the audit committee component of CG has a significant positive impact on CSR dimension practices toward health, refugees, and community and environment. Furthermore, family members’ engagement in the board of directors and decision making plays a moderating role on the relationship between the audit committee and CSR practices toward health, community, and environment, as well as the relationship between the BOD and CSR toward community and environment.

Originality/value

The role of family members’ engagement in the effectiveness of CG and CSR practices FOE is studied.

Corporate social responsibility reporting in Qatar: a descriptive analysis

Purpose

The purpose of this paper is to explore the current status and extent of corporate social responsibility reporting (CSRR) in the annual reports of Qatari companies listed on the Qatar Exchange. It seeks to contribute to the meagre descriptive literature on CSRR in emerging economies in general, and in Gulf Cooperation Council (GCC) countries in particular.

Design/methodology/approach

The paper reviews the annual reports of companies from both the financial and manufacturing sectors. The paper uses content analysis and covers five areas of CSR reporting including environment, human resources, product development, community involvement and others relating to inequality and the employment of disabled people.

Findings

The paper finds that most companies disclosed information related to human resources and product development, followed by community involvement. However, no companies reported environmental issues in their annual reports.

Research limitations/implications

The research is based on annual reports for the financial year 2007. Hence, the conclusions reached cannot be generalized. A longitudinal analysis is needed to highlight trends in CSRR practices in Qatar. An in‐depth case study would also facilitate our understanding of why companies are making or not making certain types of social and environmental disclosure in Qatar.

Originality/value

Descriptions of CSRR in different parts of the world are still welcome, and arguably CSRR research in GCC in general and Qatar in particular is very limited.