How does good corporate governance strengthen the relationship between corporate social responsibility and voluntary disclosure of corporate value?

Abstract

This paper explores how good corporate governance practices strengthen the relationship between corporate social responsibility and voluntary disclosure of corporate value. It examines the role of corporate governance in promoting accountability and trust between stakeholders, which increases the likelihood of firms voluntarily disclosing their corporate value. Furthermore, this paper investigates the effects of good corporate governance on enhancing the positive relationship between corporate social responsibility and voluntary disclosure of corporate value. It concludes that proper corporate governance provides a stable and transparent framework for companies to engage in socially responsible activities, which in turn gives them the incentive to voluntarily disclose their corporate value.