Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/334140 
Year of Publication: 
2025
Citation: 
[Journal:] Asian Journal of Economics and Banking (AJEB) [ISSN:] 2633-7991 [Volume:] 9 [Issue:] 1 [Year:] 2025 [Pages:] 126-143
Publisher: 
Emerald, Leeds
Abstract: 
Purpose - This study explores the relationships between corporate board characteristics (CBCs) and corporate social responsibility budget (CSRB) of selected Bangladeshi banks. CSRB was regarded as the sole dependent variable. In contrast, CBCs was separated into three independent constructs: board members' age (BMA), board members' educational level (BMEL) and the number of board meetings per year (NBMY). A single moderator, corporate reputation (CR), was used to assess the moderating impact on the direct relationships. Design/methodology/approach - Annual reports from 2017 to 2021 (5 years) of 25 selectively listed Bangladeshi banks were used as study samples. Further, the researcher conducted informal interviews with 251 board members of those selected banks using a semi-structured questionnaire. The study used 'multiple regression analysis' to evaluate the moderating effects on the three direct relationships and 'Pearson's correlation coefficient' to assess the immediate impacts. Findings - After analysis, the results revealed that all the three independent components, BMA, BMEL and NBMY, have substantial positive relationships with the dependent variable, CSRB. Moreover, it was identified that CR can moderate (strengthen) all the three direct relationships. Originality/value - Corporate governance (CG) and CSR are two hot topics both in academia and practice. This study highlighted the corporate board characteristics and CSR budget, two new dimensions of CG literature that are required to be paid more attention to. The researcher expects this study to enhance the literature focused on these newer dimensions of CG that might benefit both academics and practitioners.
Subjects: 
Bangladeshi banks
Corporate board characteristics
Corporate reputation
Corporate social responsibility
Corporate social responsibility budget
JEL: 
C83
G21
G32
G38
G39
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by Logo
Document Type: 
Article

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