2026-10-06T12:14:11Z https://api.figshare.com/v2/oai

oai:figshare.com:article/33959719 2026-09-30T14:21:59Z category_25321 category_25294 category_25300 portal_753 item_type_3 month_year_09_2026

A model for the implementation of corporate social responsibility performance Phathutshedzo Lemana (25085239) Finance Financial accounting Management accounting Johannesburg Stock Exchange Corporate financial performance Board characteristics Investment efficiency Corporate social responsibility (CSR) Corporate social responsibility (CSR) performance <p dir="ltr">This study developed a model that advances understanding of how to effectively implement CSR initiatives among firms listed on the Johannesburg Stock Exchange (JSE). This study investigated how board size, board independence, gender diversity, ethnic diversity, board meetings, board political connections, and CSR committee structures shape CSR practices, and how these CSR practices subsequently influence multiple measures of corporate financial outcomes, including ROA, ROE, EPS, Tobin’s Q, EVA, MVA, and investment efficiency.</p> 2026-09-30T14:21:59Z Dataset Dataset 10.25403/UPresearchdata.33959719.v1 https://figshare.com/articles/dataset/A_model_for_the_implementation_of_corporate_social_responsibility_performance/33959719 CC BY 4.0