Source

Independent Variables

Dependent variable

Mediator

Country

Results

Studies related to Countries Other Than Saudi Arabis

(Maali, Rakia, and Khaireddine, 2021)

Corporate Governance

Sustainable performance

Corporate Social Responsibility

UK

● Corporate governance has a positive effect on sustainability performance

● Corporate social responsibility fully mediates the relationship between corporate governance and sustainability performance.

(Worokinasih and Zaini, 2020)

Firm Performance

Corporate Social Responsibility

Corporate Governance

Ethiopia

● Corporate Governance acts as a mediator between Firm performance and corporate social responsibility.

(Purbawangsa et al., 2020)

Corporate Governance

Firm Value

Corporate Social Responsibility

Indonesia

● Corporate social responsibility doesn’t have impact on firm value

(Salhi et al., 2020)

Corporate Governance,

Corporate Profitability,

Corporate Value

Corporate Social Responsibility

Indonesia, China, India

● The mediation role of corporate social responsibility exists in all three countries

(Mahrani and Soewarno, 2018)

Corporate Governance,

Corporate Social Responsibility,

Corporate Performance

Earnings Management

Indonesia

● Earnings management acts as a partial mediator for GCG mechanisms on financial performance and full mediator for CSR on financial performance.

(Sial et al., 2018)

Board Gender Diversity

Firm Performance

Corporate Social Responsibility

China

● Corporate social responsibility fully mediates the relationship between board gender diversity and firm performance

(Wang and Sarkis, 2017)

CSR Governance

Financial Performance

CSR Outcomes

United States

● CSR outcomes mediate the relationship between CSR governance and Financial Performance

(Omer, Aljaaidi, and Habtoor, 2020)

Corporate Governance

Corporate Performance

Corporate Social Responsibility

UAE

● Corporate social responsibility partially mediates the relationship between corporate governance and corporate performance.