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

Authors

DOI:

https://doi.org/10.26668/businessreview/2022.v7i2.309

Keywords:

Corporate Governance, Corporate Social Responsibility, Corporate Sustainability, Management Commitment

Abstract

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 has 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 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 softwares 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.

Downloads

Download data is not yet available.

Author Biographies

Isaac Tandoh, Ghana Institute of Journalism, Ghana

PhD in Management with a focus on Integrated Marketing Communication from University of Nicarágua (UCN), Managua, Nicarágua.

Kwame Asare Duffour, Zhejiang Gongshang University, China

PhD in Management with a focus on Corporate Social Responsibility and Sustainability from Zhejiang Gongshang University, Hangzhou, China. He is a Lecturer in Management and Organizational Behavior, Principles of Management, and Basic Management in the Management Studies Department at Kumasi Technical University (Ghana).

Mavis Essandoh, Ghana Institute of Journalism, Ghana

PhD with a focus on Community Journalism and Public Relations from Deakin University, Victoria, Australia.

Richard Nana Amoako, Ghana Institute of Journalism, Ghana

Master of Arts in Development Communication from Ghana Institute of Journalism, Accra, Ghana. A graduate from the Faculty of Public Relations (PR) Advertising and Marketing at Ghana Institute of Journalism (Ghana).

References

Abad-Segura, E., Joaqu, F., & Belmonte-ureña, L. J. (2019). The Sustainable Approach to Corporate Social Responsibility: A Global Analysis and Future Trends.

Abu Qa’dan, M. B., & Suwaidan, M. S. (2019). Board composition, ownership structure and corporate social responsibility disclosure: the case of Jordan. Social Responsibility Journal, 15(1), 28–46. https://doi.org/10.1108/SRJ-11-2017-0225

Ajayi, V. O. (2017). Primary Sources of Data and Secondary Sources of Data. September, 1–6. https://doi.org/10.13140/RG.2.2.24292.68481

Al-thuneibat, A. A., Al-Angari, H. A., & Al-Saad, S. A. (2016). The effect of corporate governance mechanisms on earnings management Evidence from Saudi Arabia. Review of International Business and Strategy, 26(1), 2–32. https://doi.org/10.1108/RIBS-10-2013-0100

Alabdullah, T. T. Y., Ahmed, E. R., & Muneerali, M. (2019). Effect of Board Size and Duality on Corporate Social Responsibility: What has Improved in Corporate Governance in Asia? Journal of Accounting Science, 3(2), 121–135. https://doi.org/10.21070/jas.v3i2.2810

Alabdullah, T. T. Y., Laadjal, A., Ahmed, E. R., & Al-Asadi, Y. A. A. (2018). Board Features and Capital Structure in Emerging Markets. Journal of Advanced Management Science, 6(2), 74–80. https://doi.org/10.18178/joams.6.2.74-80

Alvarado-herrera, A. A., Bigne, E., Aldas-manzano, J., Enrique, A. A., Joaquín, B., & Curras-perez, R. (2017). A Scale for Measuring Consumer Perceptions of Corporate Social Responsibility Following the Sustainable Development Paradigm A Scale for Measuring Consumer Perceptions of Corporate Social Responsibility Following the Sustainable Development Paradigm. Journal of Business Ethics, 140(2), 243–262.

Amoako, G. K. (2017). Relationship Between Corporate Social Responsibility (CSR) and Corporate Governance (CG): The Case of Some Selected Companies in Ghana. 151–174. https://doi.org/10.1007/978-3-319-55206-4_9

Appelbaum, E., Bailey, T., Berg, P., Kalleberg, A. L., & Bailey, T. A. (2000). Manufacturing Advantage_ Why High-performance Work Systems Pay Off. Ithaca, NY; Cornell University Press.

Arrive, T. J., Feng, M., Yan, Y., & Chege, S. M. (2019). The involvement of telecommunication industry in the road to corporate sustainability and corporate social responsibility commitment. Corporate Social Responsibility and Environmental Management, 26(1), 152–158. https://doi.org/10.1002/csr.1667

Ashrafi, M., Adams, M., Walker, T. R., & Magnan, G. (2018). ‘How corporate social responsibility can be integrated into corporate sustainability: a theoretical review of their relationships.’ International Journal of Sustainable Development and World Ecology, 25(8), 671–681. https://doi.org/10.1080/13504509.2018.1471628

Ashrafi, Mehrnaz, Magnan, G. M., Adams, M., & Walker, T. R. (2020). Understanding the Conceptual Evolutionary Path and Theoretical Underpinnings of Corporate Social Responsibility and Corporate Sustainability.

Bagozzi, R. P. (1992). The Self-Regulation of Attitudes, Intentions, and Behavior. Social Psychology Quarterly, 55(2), 178–204.

Bagozzi, R. P., & Yi, Y. (1988). On the evaluation of structural equation models. Journal of the Academy of Marketing Science, 16(1), 74–94. https://doi.org/10.1007/BF02723327

Bansal, P., & Desjardine, M. R. (2014). Business sustainability: It is about time. Strategic Organization, 12(1), 70–78. https://doi.org/10.1177/1476127013520265

Bansal, P., & Song, H. C. (2017). Similar but not the same: Differentiating corporate sustainability from corporate responsibility. Academy of Management Annals, 11(1), 105–149. https://doi.org/10.5465/annals.2015.0095

Bhatt, P. R., & Bhatt, R. R. (2017). Corporate governance and firm performance in Malaysia. Corporate Governance, 17(5), 896–912. https://doi.org/10.1108/CG-03-2016-0054

Brown, L. D., & Caylor, M. L. (2006). Corporate governance and firm valuation. Journal of Accounting and Public Policy, 25, 409–434. https://doi.org/10.1016/j.jaccpubpol.2006.05.005

Bux, H., Zhang, Z., & Ahmad, N. (2020). Promoting sustainability through corporate social responsibility implementation in the manufacturing industry: An empirical analysis of barriers using the ISM-MICMAC approach. Corporate Social Responsibility and Environmental Management, 27, 1729–1748. https://doi.org/10.1002/csr.1920

Camilleri, M. A. (2017). Corporate sustainability and responsibility: creating value for business, society and the environment. https://doi.org/10.1186/s41180-017-0016-5

Cantele, S., & Zardini, A. (2018). Is sustainability a competitive advantage for small businesses? An empirical analysis of possible mediators in the sustainability e fi nancial performance relationship. Journal of Cleaner Production, 182, 166–176. https://doi.org/10.1016/j.jclepro.2018.02.016

Carroll, A. B., Carroll, A. B., Brown, J., Carroll, A. B., & Carroll, A. B. (2015). Corporate Social Responsibility: The Centerpiece of Competing and Complementary Frameworks Related papers Corporate social responsibility: The centerpiece of competing and complementary frameworks. Organizational Dynamics, 44(2), 87–96.

Carroll, A. B., & Shabana, K. M. (2010). The Business Case for Corporate Social Responsibility: A Review of Concepts, Research and Practice. International Journal of Management Reviews, 12(1), 85–105. https://doi.org/10.1111/j.1468-2370.2009.00275.x

Choi, S., & Ng, A. (2011). Environmental and Economic Dimensions of Sustainability and Price Effects on Consumer Responses. Journal of Business Ethics, 104(2), 269–282.

Chow, W. S., & Chen, Y. (2012). Corporate Sustainable Development: Testing a New Scale Based on the Mainland Chinese Context. Journal of Business Ethics, 105(4), 519–533. https://doi.org/10.1007/s

Churchill, G. A., & Iacobucci, D. (2006). Marketing research: methodological foundations. New York: Dryden Press.

Ciftci, I., Tatoglu, E., Wood, G., Demirbag, M., & Zaim, S. (2019). Corporate governance and fi rm performance in emerging markets: Evidence from Turkey. International Business Review Journal, 28(August 2018), 90–103. https://doi.org/10.1016/j.ibusrev.2018.08.004

Crane, A. D., Michenaud, S., & Weston, J. P. (2016). The Effect of Institutional Ownership on Payout Policy: Evidence from Index Thresholds. Review of Financial Studies, 29(6), 1377–1408. https://doi.org/10.1093/rfs/hhw012

Crifo, P., Escrig-Olmedo, E., & Mottis, N. (2019). Corporate Governance as a Key Driver of Corporate Sustainability in France: The Role of Board Members and Investor Relations. Journal of Business Ethics, 159(4), 1127–1146. https://doi.org/10.1007/s10551-018-3866-6

Currás-Pérez, R., Dolz-Dolz, C., Miquel-Romero, M. J., & Sánchez-García, I. (2018). How social, environmental, and economic CSR affects consumer-perceived value: Does perceived consumer effectiveness make a difference? Corporate Social Responsibility and Environmental Management, 25(5), 733–747. https://doi.org/10.1002/csr.1490

Dahlsrud, A. (2008). How Corporate Social Responsibility is Defined: An Analysis of 37 Definitions. Corporate Social Responsibility and Environmental Management, 15(1), 1–13. https://doi.org/10.1002/csr.132

Davis, K. (1973). The Case for and Against Business Assumption of Social Responsibilities’. The Academy of Management Journal, 16(2), 312–322.

Dwekat, A., Seguí-mas, E., & Tormo-carbó, G. (2020). The effect of the board on corporate social responsibility: bibliometric and social network analysis. Economic Research-Ekonomska Istraživanja, 33(1), 3580–3603. https://doi.org/10.1080/1331677X.2020.1776139

Dyllick, T., & Hockerts, K. (2002). Beyond the business case for corporate sustainability. Business Strategy and the Environment, 11, 130–141.

Dyllick, T., & Muff, K. (2016). Clarifying the Meaning of Sustainable Business: Introducing a Typology from Business-as-Usual to True Business Sustainability. Organization and Environment, 29(2), 156–174. https://doi.org/10.1177/1086026615575176

Erdogan, B., Bauer, T. N., & Taylor, S. (2015). Management commitment to the ecological environment and employees: Implications for employee attitudes and citizenship behaviors Berrin Erdogan. Human Relations, 68(11), 1669–1691. https://doi.org/10.1177/0018726714565723

Erhemjamts, O., & Huang, K. (2019). Institutional ownership horizon, corporate social responsibility and shareholder value. Journal of Business Research, 105(January 2018), 61–79. https://doi.org/10.1016/j.jbusres.2019.05.037

Fuente, J. A., García-Sánchez, I. M., & Lozano, M. B. (2016). The role of the board of directors in the adoption of GRI guidelines for the disclosure of CSR information. Journal of Cleaner Production, 141, 737–750. https://doi.org/10.1016/j.jclepro.2016.09.155

García-Meca, E., & Palacio, C. J. (2018). Board composition and firm reputation: The role of business experts, support specialists and community influentials. BRQ Business Research Quarterly, 21(2), 111–123. https://doi.org/10.1016/j.brq.2018.01.003

Garver, M. S., & Mentzer, J. T. (1999). Logistics research methods: employing structural equation modeling to test for construct validity. Journal of Business Logistics, 20(1), 33.

Gavronski, I., Klassen, R. D., Vachon, S., & do Nascimento, L. F. M. (2011). A resource-based view of green supply management. Transportation Research Part E: Logistics and Transportation Review, 47(6), 872–885. https://doi.org/10.1016/j.tre.2011.05.018

Goyal, P., & Kumar, D. (2017). Modeling the CSR barriers in manufacturing industries. Benchmarking, 24(7), 1871–1890. https://doi.org/10.1108/BIJ-09-2015-0088

Hadi, N., & Udin, U. (2021). Testing the Effectiveness of CSR Dimensions for Small Business Entrepreneurs. Journal of Open Innovation: Technology, Market, and Complexity, 7(6), 1–15.

Hahn, T., Figge, F., Aragón-Correa, J. A., & Sharma, S. (2017). Advancing Research on Corporate Sustainability: Off to Pastures New or Back to the Roots? Business and Society, 56(2), 155–185. https://doi.org/10.1177/0007650315576152

Hahn, T., Pinkse, J., Preuss, L., Figge, F., Journal, S., March, N., Hahn, T., Lutz, P., & Figge, F. (2015). Tensions in Corporate Sustainability: Towards an Integrative Framework Tensions in Corporate Sustainability: Towards an Integrative. Journal of Business Ethics, 127(2), 297–316. https://doi.org/10.1007/sl0551-014-2047-5

Haniffa, R. M., & Cooke, T. E. (2002). Culture, Corporate Governance and Disclosure in Malaysian Corporations. 38(3), 317–349.

Henry, L. A., Buyl, T., & Jansen, R. J. G. (2019). Leading corporate sustainability: The role of top management team composition for triple bottom line performance. September 2018, 173–184. https://doi.org/10.1002/bse.2247

Hoe, S. L. (2008). Issues and procedures in adopting structural equation modelling technique. Journal of Quantitative Methods, 3(1), 76–83.

Hu, K., Lin, S., & Hsu, M. (2018). A Fusion Approach for Exploring the Key Factors of Corporate Governance on Corporate Social Responsibility Performance. https://doi.org/10.3390/su10051582

Hussain, N., Rigoni, U., & Orij, R. P. (2018). Corporate Governance and Sustainability Performance: Analysis of Triple Bottom Line Performance. Journal of Business Ethics, 149(2), 411–432. https://doi.org/10.1007/s10551-016-3099-5

Iacobucci & Churchill. (2018). Order directly from Amazon: , Marketing Research : September.

Iacobucci, D. (2009). Everything you always wanted to know about SEM (structural equations modeling) but were afraid to ask. Journal of Consumer Psychology, 19(4), 673–680. https://doi.org/10.1016/j.jcps.2009.09.002

Jiang, K., Lepak, D. P., Hu, J., & Baer, J. C. (2012). How does human resource management influence organizational outcomes? A meta-analytic investigation of mediating mechanisms. Academy of Management Journal, 55(6), 1264–1294.

Jizi, M. I., Salama, A., Dixon, R., & Stratling, R. (2013). Corporate Governance and Corporate Social Responsibility Disclosure: Evidence from the US Banking Sector. Journal of Business Ethics, 125(4), 601–615. https://doi.org/10.1007/s10551-013-1929-2

Jo, H., & Harjoto, M. A. (2012). The causal effect of corporate governance on corporate social responsibility. Journal of Business Ethics, 106(1), 53–72. https://doi.org/10.1111/ajfs.12121

Karim, S., Manab, N. A., & Ismail, R. B. (2020). The dynamic impact of board composition on CSR practices and their mutual effect on organizational returns. Journal of Asia Business Studies, 14(4), 463–479. https://doi.org/10.1108/JABS-07-2019-0214

Kim, M., Yin, X., & Lee, G. (2020). The effect of CSR on corporate image, customer citizenship behaviors, and customers’ long-term relationship orientation. International Journal of Hospitality Management, 88(February), 102520. https://doi.org/10.1016/j.ijhm.2020.102520

Kyere, M., & Ausloos, M. (2021). Corporate governance and firm’s financial performance in the United Kingdom. International Journal of Finance and Economics, 26(2), 1871–1885. https://doi.org/10.1002/ijfe.1883

Laszlo, C., & Zhexembayeva, N. (2011). Embedded Sustainability: A strategy for market leaders. European Financial Review, April-May, 38–41.

Lau, C., Lu, Y., Liang, Q., Journal, S., June, N., Lau, C., Lu, Y., & Liang, Q. (2016). Corporate Social Responsibility in China: A Corporate Governance Approach Corporate Social Responsibility in China : A Corporate Governance Approach. Journal of Business Ethics, 136(1), 73–87. https://doi.org/10.1007/sl0551-014-2513-0

Lepak, D. P., Liao, H., Chung, Y., & Harden, E. E. (2006). A Conceptual Review of Human Resource Management Systems in Strategic Human Resource Management Research. Research in Personnel and Human Resources Management, 25(06), 217–271. https://doi.org/10.1016/S0742-7301(06)25006-0

Lin, Y. R., & Fu, X. M. (2017). Does institutional ownership influence firm performance? Evidence from China. International Review of Economics and Finance, 49(January), 17–57. https://doi.org/10.1016/j.iref.2017.01.021

Lozano, R. (2015). A Holistic Perspective on Corporate Sustainability Drivers. April 2013, 32–44. https://doi.org/10.1002/csr.1325

Luo, J. M., Huang, G. Q., & Lam, C. F. (2019). Barriers to the Implementation of Corporate Social Responsibility in Gaming Industry. Journal of Quality Assurance in Hospitality & Tourism, 00(00), 1–24. https://doi.org/10.1080/1528008X.2018.1563019

MacLean, S., & Gray, K. (1998). Structural Equation Modelling in Hospitality Research. Journal of the Australian Market Research Society, 6(1), 17–32. https://doi.org/10.1177/146735840000200110

Marrewijk, M. van. (2003). Concepts and Definitions of CSR and Corporate Sustainability: Between Agency and Communion. Journal of Business Ethics, 44(2), 94–105.

Martínez, P., Pérez, A., Rodríguez, I., Andrea, P., & Rodrı, I. (2014). CSR influence on hotel brand image and loyalty. Academia Revista Latinoamericana de Administración, 27(2), 267–283. https://doi.org/10.1108/ARLA-12-2013-0190

Matten, D., & Moon, J. (2008). “Implicit” and “explicit” CSR: A conceptual framework for a comparative understanding of corporate social responsibility. Academy of Management Review, 33(2), 404–424.

Meuer, J., Koelbel, J., & Hoffmann, V. H. (2019). On the Nature of Corporate Sustainability. https://doi.org/10.1177/1086026619850180

Michelon, G., & Parbonetti, A. (2012). The effect of corporate governance on sustainability disclosure. 477–509. https://doi.org/10.1007/s10997-010-9160-3

Montiel, I., & Delgado-Ceballos, J. (2014). Defining and Measuring Corporate Sustainability: Are We There Yet? Organization and Environment, 27(2), 113–139. https://doi.org/10.1177/1086026614526413

Naciti, V. (2019). Corporate governance and board of directors: The effect of a board composition on fi rm sustainability performance. Journal of Cleaner Production, 237, 117727. https://doi.org/10.1016/j.jclepro.2019.117727

Nazar, M. C. A. (2016). Does CEO Duality affect the Firm Performance? Evidence from Sri Lanka. International Journal of Advances in Agriculture Sciences, 15(2), 5–14.

Nurleni, N., Bandang, A., Darmawati, & Amiruddin. (2018). The effect of managerial and institutional ownership on corporate social responsibility disclosure. International Journal of Law and Management, 60(4), 979–987. https://doi.org/10.1108/IJLMA-03-2017-0078

Oh, W. Y., Cha, J., & Chang, Y. K. (2017). Does Ownership Structure Matter? The Effects of Insider and Institutional Ownership on Corporate Social Responsibility. Journal of Business Ethics, 146(1), 111–124. https://doi.org/10.1007/s10551-015-2914-8

Olthuis, B. R., & van den Oever, K. F. (2020). The board of directors and CSR: How does ideological diversity on the board impact CSR? Journal of Cleaner Production, 251, 119532. https://doi.org/10.1016/j.jclepro.2019.119532

Palaniappan, G. (2017). Determinants of corporate financial performance relating to board characteristics of corporate governance in Indian manufacturing industry an empirical study. European Journal of Management and Business Economics, 26(1), 67–85. https://doi.org/10.1108/EJMBE-07-2017-005

Pintea, M. (2015). Relationship between Corporate Governance and CSR Fit. Pintea, Mirela-Oana. “The Relationship between Corporate Governance and Corporate Social Responsibility.” Review of Economic Studies and Research Virgil Madgearu, 8(4), 91–108. https://doi.org/10.5762/KAIS.2019.20.6.104

Rahi, S. (2017). Research Design and Methods: A Systematic Review of Research Paradigms , Sampling Issues and Instruments Development International Journal of Economics &. 6(2). https://doi.org/10.4172/2162-6359.1000403

Raut, R. (2018). An ISM approach for the barrier analysis in implementing sustainable practices. Benchmarking: An International, 25(4), 1245–1271. https://doi.org/10.1108/BIJ-05-2016-0073

Rouf, M. A., & Hossan, M. A. (2021). The effects of board size and board composition on CSR disclosure: a study of banking sectors in Bangladesh. International Journal of Ethics and Systems, 37(1), 105–121. https://doi.org/10.1108/IJOES-06-2020-0079

Ruggiero, P., & Cupertino, S. (2018). CSR Strategic Approach, Financial Resources and Corporate Social Performance : The Mediating Effect of Innovation. Sustainability, 10(10), 3611. https://doi.org/10.3390/su10103611

Sarkar, S., & Searcy, C. (2016). Zeitgeist or chameleon? A quantitative analysis of CSR definitions. Journal of Cleaner Production, 135, 1423–1435. https://doi.org/10.1016/j.jclepro.2016.06.157

Saunders, M. N. K., Lewis, P., & Thornhill, A. (2019). Research Methods for Business Students (8th Editio). Pearson Education Limited. www.pearson.com/uk

Sharma, J. P., & Khanna, S. (2014). Corporate Social Responsibility, Corporate Governance and Sustainability : Synergies and. Indian Journal of Corporate Governance, 7(1), 14–38. https://doi.org/10.1177/0974686220140102

Stuebs, M., & Sun, L. (2015). Corporate governance and social responsibility. International Journal of Law and Management, 57(1), 38–52. https://doi.org/10.1108/IJLMA-04-2014-0034

Terjesen, S., Aguilera, R. V, Lorenz, R., Journal, S., May, N., Terjesen, S., Aguilera, R. V, & Lorenz, R. (2015). Legislating a Woman’ s Seat on the Board: Institutional Factors Driving Gender Quotas for Boards of Directors Legislating a Woman ’ s Seat on the Board : Institutional Factors Driving Gender Quotas for Boards of Directors. Journal of Business Ethics, 128(2), 233–251. https://doi.org/10.1007/s

Thanetsunthorn, N. (2015). The impact of national culture on corporate social responsibility: evidence from cross-regional comparison. Asian Journal of Business Ethics, 4, 35–56. https://doi.org/10.1007/s13520-015-0042-2

Turker, D. (2009). Linked references are available on JSTOR for this article: Measuring Corporate Social Responsibility: A Scale Development Study. Journal of Business Ethics, 85(4), 411–427.

Young, S., & Thyil, V. (2014). Corporate Social Responsibility and Corporate Governance: Role of Context in International Settings. Journal of Business Ethics, 122(1), 1–24.

Yusliza, M. Y., Norazmi, N. A., Jabbour, C. J. C., Fernando, Y., Fawehinmi, O., & Seles, B. M. R. P. (2019). Top management commitment, corporate social responsibility and green human resource management: A Malaysian study. Benchmarking: An International, 26(6), 2051–2078. https://doi.org/10.1108/BIJ-09-2018-0283

Zhang, Q., Oo, B. L., Teck, B., & Lim, H. (2018). Drivers, motivations, and barriers to the implementation of Corporate Social Responsibility practices by construction enterprises : A review. Journal of Cleaner Production, 210, 563–584. https://doi.org/10.1016/j.jclepro.2018.11.050

Zhuang, Y., Chang, X., & Lee, Y. (2018). Board composition and corporate social responsibility performance: Evidence from Chinese public firms. Sustainability (Switzerland), 10(8). https://doi.org/10.3390/su10082752

Zou, Z., Liu, Y., Ahmad, N., Sial, M. S., Badulescu, A., Zia-ud-din, M., & Badulescu, D. (2021). What Prompts Small and Medium Enterprises to Implement CSR? A Qualitative Insight from an Emerging Economy. Sustainability, 13(952), 1–16.

Additional Files

Published

2022-02-03

How to Cite

Tandoh, I. ., Duffour, K. A., Essandoh, M. ., & Amoako, R. N. . (2022). Corporate Governance, Corporate Social Responsibility, and Corporate Sustainability: The Moderating Role of Top Management Commitment. International Journal of Professional Business Review, 7(2), e0309. https://doi.org/10.26668/businessreview/2022.v7i2.309