Journal article Open Access

Corporate Governance, Corporate Social Responsibility and Corporate Sustainability: The Moderating Role of Top Management Commitment

Tandoh, Isaac; Duffour, Kwame Asare; Essandoh, Mavis; Amoako, Richard Nana

Purpose: The objective of this study was to investigate the influence of corporate social responsibility on corporate sustainability with the moderating role of top management.

 

Theoretical Framework:  Even though studies have been done within an emerging market context, there have been calls to explore CSR constraints in other geographical areas. This study explores how lack of top management commitment moderates the relationship between CSR and Corporate Sustainability.

 

Design/Methodology/Approach: We used the non-probability sampling technique by employing convenience sampling for data collection. By employing a survey questionnaire, data were collected from 397 employees of SMEs in Ghana. The IBM Statistical Package for Social Science (SPSS) version 25.0 and IBM's Analysis of Moments of Structures (AMOS) version 24 software packages were employed as analytical tools in this investigation.

 

Findings: Board composition, the board size, institutional ownership, and CEO- Chair duality had varying influences on economic, environmental, and social dimensions of corporate social responsibility. The moderating role of top management commitment was confirmed for the relationship between the environmental dimension of corporate social responsibility and corporate sustainability.

 

Research, Practical & Social implications: Future studies can consider other indicators of corporate governance and assess their influence on the various dimensions of CSR as well as their linkage with Corporate Sustainability. 

 

Implications/Originality/Value: It’s concluded that corporate governance systems exhibit varying interactions with corporate social responsibility dimensions which may be due to changes in the national and institutional framework as well as economic conditions and the type of industry.

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