Search results

Studies on social entrepreneurial intention have been increasing in recent years due to the growing concerns of young people on social and sustainability issues. Although social entrepreneurship is gaining momentum in emerging economies, only limited studies explore antecedents of social entrepreneurial intention in these countries, particularly in Southeast Asia. This paper aims to integrate the concept of entrepreneurship competence with the theory of planned behavior and examine the interrelationship between antecedents of this theory.

A survey of university students was used to validate the theory of planned behavior in explaining social entrepreneurial intention. Samples were selected using purposive sampling involving university students who had been exposed to social entrepreneurship incubators. The 372 valid responses were analyzed using partial least square structural equation modeling.

This study confirms the applicability of the theory of planned behavior to explain social entrepreneurial intention, even though not all attitudes toward social entrepreneurship orientation were significant. Out of five orientations, only attitudes toward social innovation significantly directed social entrepreneurial intention. This study validates that subjective norms and perceived behavioral control determine attitudes toward social entrepreneurship orientation. The roles of education and prior experience in providing entrepreneurship competence also positively shape individuals’ attitudes toward social entrepreneurship orientation and perceived behavioral control.

Although perceived behavioral control and entrepreneurial self-efficacy are frequently interchangeable, these concepts are independent. This study does not include social entrepreneurial self-efficacy by only examining the effect of entrepreneurship competence on perceived behavioral control. Data were limited to university students who have been exposed to social entrepreneurship incubators, which may not fully reflect the tendency of general Indonesian youths to become social entrepreneurs.

As entrepreneurship competence is essential in stimulating social entrepreneurial intention through the formation of attitudes toward social innovation and perceived behavioral control, the government and the universities can collaborate in establishing a supportive social entrepreneurship ecosystem within and outside the universities. This ecosystem may equip youths with essential knowledge and resources as well as complement subjective norms.

Studies of social entrepreneurial intention have mostly applied psychological theories; however, they rarely consider the impact of entrepreneurship education as the driver of social entrepreneurial intention. Studies of social entrepreneurial intention from psychological and educational perspectives tend to run in parallel. This study integrates entrepreneurship competence into the theory of planned behavior to explain social entrepreneurial intention. In addition, while social entrepreneurship is believed to consist of multiple orientations, not many studies have deliberated on this. This study reflects these multiple social entrepreneurship orientations in the attitudes toward social entrepreneurship.

The purpose of this study was to analyze whether audit committees (ACs) influence corporate social responsibility (CSR) outputs.

A structured literature review of 57 archival studies on the influence of ACs on CSR outputs was conducted. According to a stakeholder–agency theoretical framework, the AC variables were structured as follows: presence, composition and resources, incentives and diligence. CSR is mainly divided into CSR performance, CSR reporting and CSR assurance.

Previous studies have mainly focused on AC composition and CSR reporting. There are indications that AC composition and CSR performance and assurance are positively linked. Moreover, AC resources, incentives and diligence increase CSR reporting.

This study stresses the need for linking AC composition with sustainability, the inclusion of moderator and especially mediator variables and addressing endogeneity concerns via advanced regression models.

This paper reports the first literature review on the interaction between AC and CSR. It presents the main variables that have been included in previous studies, the limitations of these studies and useful recommendations for future research, business practice and regulators.

This paper aims to explore the extent of corporate social responsibility disclosure (hereafter CSRD) in Jordan and also examine whether ownership structure, board of directors and audit committee characteristics influence CSRD.

The extent of CSRD is measured by constructing a CSRD index for industrial firms listed on the Amman Stock Exchange from 2016 to 2021. Panel regression analysis is used to examine the potential effect of ownership structure, board of directors and audit committee on the level of CSRD.

This study provides empirical evidence that diverse groups of shareholders have different effects on CSR engagement, and board characteristics (board size, board independence and gender diversity) play a vital role in increasing voluntary disclosure, including CSR information. There is no evidence to support that CSRD is influenced by audit committee characteristics.

This study recommends that corporate regulators and policymakers can improve CSRD practices by expanding the scope of existing disclosure requirements related to CSR and developing a structured CSRD index to measure the degree of CSRD practices for comparative purposes. Encourage firms to actively participate in social responsibility programs by granting tax incentives and government facilities to firms with the best CSR reports. Policymakers should introduce initiatives that support female’s representation on board. Finally, firms should restructure their boards by increasing board size and the percentage of independent directors to enhance their effectiveness to support CSRD.

This paper contributes further insights into the literature on CSRD practices and disclosure by analyzing data from developing market contexts.