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<p>This study explores the relationship between management attributes and sustainability footprint disclosure (SFD) in BRICS countries, with a particular emphasis on the mediating roles of stakeholder pressure and corporate social responsibility (CSR) committees. Integrating stakeholder, agency, and the resource-based view theories, this study examines the synergy impact among executive, board-level attributes, stakeholder pressure, and SFD. Utilizing secondary data from 486 manufacturing firms from 2010 to 2022, the study employed the Generalized Method of Moments (GMM) estimator, two-stage least squares instrumental variable (2SLS-IV) to test the hypotheses and address potential endogeneity issues. The results indicate that specific management shareholding proportion, foreign directorship experience, CEO tenure, and external board memberships positively influence SFD. Conversely, management performance incentives and risk management experience exhibit a negative association with SFD. Notably, stakeholder pressure and CSR committees amplify the positive effects of management attributes on SFD, highlighting their critical mediating roles. Furthermore, we observe significant heterogeneous effects across industries in the BRICS region. This study contributes to the literature by elucidating the interplay between management dynamics, governance structures, and external pressures in driving responsible corporate disclosures in emerging economies. Our findings underscore the importance of effective governance and stakeholder engagement in enhancing corporate transparency and sustainability initiatives.</p>

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Unveiling the Mediating Effects of CSR Committee and Stakeholder Pressure on the Nexus between Management Attributes and Sustainability Footprint Disclosure

  • 期刊论文

  • 发表日期：

    2026年3月2日

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  • Timothy Masuni Nagriwum,
  • Ishmael Wiredu

摘要

This study explores the relationship between management attributes and sustainability footprint disclosure (SFD) in BRICS countries, with a particular emphasis on the mediating roles of stakeholder pressure and corporate social responsibility (CSR) committees. Integrating stakeholder, agency, and the resource-based view theories, this study examines the synergy impact among executive, board-level attributes, stakeholder pressure, and SFD. Utilizing secondary data from 486 manufacturing firms from 2010 to 2022, the study employed the Generalized Method of Moments (GMM) estimator, two-stage least squares instrumental variable (2SLS-IV) to test the hypotheses and address potential endogeneity issues. The results indicate that specific management shareholding proportion, foreign directorship experience, CEO tenure, and external board memberships positively influence SFD. Conversely, management performance incentives and risk management experience exhibit a negative association with SFD. Notably, stakeholder pressure and CSR committees amplify the positive effects of management attributes on SFD, highlighting their critical mediating roles. Furthermore, we observe significant heterogeneous effects across industries in the BRICS region. This study contributes to the literature by elucidating the interplay between management dynamics, governance structures, and external pressures in driving responsible corporate disclosures in emerging economies. Our findings underscore the importance of effective governance and stakeholder engagement in enhancing corporate transparency and sustainability initiatives.