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Does board cultural diversity mediate the relationship between integrated reporting and corporate social responsibility? Insights from South Africa

Karima Lajnef (High Business School of Sfax, ESCS, University of Sfax, Sfax, Tunisia)
Kawther Dhifi (Faculty of Economics and Management of Sfax, University of Sfax, Sfax, Tunisia)

Management Research Review

ISSN: 2040-8269

Article publication date: 3 June 2024

Issue publication date: 12 September 2024

180

Abstract

Purpose

This study aims to explore the relationship between integrated reporting (IR) and corporate social responsibility (CSR) in the context of South Africa, specifically exploring the mediating impact of board cultural diversity on this relationship.

Design/methodology/approach

This study analyzed data from 107 companies operating in South Africa between 2010 and 2022 using the quantitative research method described by Preacher and Hayes (2008).

Findings

The research findings illuminate the complex dynamics of cultural diversity on boards as mediators in integrating reporting practices and CSR initiatives. A more diverse board has been shown to mediate and strengthen the relationship between IR and CSR, leading to improved sustainability performance.

Originality/value

These findings have practical implications for various stakeholders in the South African corporate environment, including boards of directors, policymakers and investors and emphasize the importance of promoting cultural diversity to promote corporate sustainability and social responsibility. Furthermore, these findings provide insights for creating inclusive and effective boards of directors capable of leading organizations toward more responsible and sustainable practices.

Keywords

Citation

Lajnef, K. and Dhifi, K. (2024), "Does board cultural diversity mediate the relationship between integrated reporting and corporate social responsibility? Insights from South Africa", Management Research Review, Vol. 47 No. 10, pp. 1552-1567. https://doi.org/10.1108/MRR-11-2023-0840

Publisher

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Emerald Publishing Limited

Copyright © 2024, Emerald Publishing Limited

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