Abdurrezag Ahmed A Benhamed; Dr. Wan Amalina Bt. Wan abdullah
Purpose: This study examined the mediating effects of corporate social responsibility disclosures on the relationship between corporate governance and financial performance.
Methodology: The current study methodologically reviewed the relevant studies concerning the effects of corporate social responsibility disclosures on the relationship between corporate governance and financial performance.
Findings: The study reviewed the literature, and results revealed a mixed impact on mediating effects of corporate social responsibility disclosures on the relationship between corporate governance and financial performance.
Practical Implications: findings will significantly impact developing countries on how to deal with corporate social responsibility disclosures, corporate governance and financial performance.
Originality/Value: The study was conducted in a new setting where fewer empirical studies were done to review the mediating effects of corporate social responsibility disclosures on the relationship between corporate governance and financial performance.
[ FULL TEXT PDF 1-7] DOI: 10.30566/ijo-bs/2023.02.108
