Relevant bibliographies by topics / Corporate social responsibility disclosure

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Corporate social responsibility disclosure'

Author: Grafiati
Published: 4 June 2021
Last updated: 30 January 2023

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Journal articles on the topic "Corporate social responsibility disclosure"

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Andayani, Wuryan. "Factors of Corporate Social Responsibility Disclosure." Journal of Advanced Research in Dynamical and Control Systems 12, no. 1 (February 13, 2020): 122–29. http://dx.doi.org/10.5373/jardcs/v12i1/20201019.

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Krasodomska, Joanna, and Charles H. Cho. "Corporate social responsibility disclosure." Sustainability Accounting, Management and Policy Journal 8, no. 1 (March 6, 2017): 2–19. http://dx.doi.org/10.1108/sampj-02-2016-0006.

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Purpose The purpose of this study is to examine the usage of non-financial information related to corporate social responsibility (CSR) issues from the perspective of sell-side analysts (SSAs) and buy-side analysts (BSAs) employed in Poland-based financial institutions. Design/methodology/approach The authors conducted a survey among financial analysts with the use of the computer-assisted telephone interview (CATI) method and an online questionnaire. The adopted methods included purposeful, quota sampling and snowball sampling. Findings Results indicate that financial analysts make use of CSR disclosures very rarely and attribute little importance to such information. Despite the limited use of CSR information and negative assessments of its quality, respondents are in favor of making a more frequent use of CSR disclosures. Finally, except for an analyst’s attitude toward the “comparability in time” information characteristic, results do not indicate any significant differences between SSAs’ and BSAs’ responses. Research limitations/implications The limited number of questionnaires prevented the use of more sophisticated statistical methods and the formulation of conclusions that could apply to the entire population. In addition, although the adopted CATI method provides a number of advantages, it also has its limitations – interviews had limited time and the questions along with the answers had to take into account the respondents’ limited perception ability. Practical implications The results of this study suggest that CSR disclosures have limited usage for financial analysts, at least in the Polish context. Further, not only do respondents rarely make use of CSR disclosures but they also give low assessments to their quality. This implies that the concept of CSR remains relatively far from becoming a priority; hence, some measures and incentives may be necessary. Originality/value The paper adds to a relatively small number of studies that have dealt with the issue of non-financial information and its usefulness for SSAs and BSAs in Central and Eastern Europe.
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Aribi, Zakaria Ali, and Simon Gao. "Corporate social responsibility disclosure." Journal of Financial Reporting and Accounting 8, no. 2 (October 26, 2010): 72–91. http://dx.doi.org/10.1108/19852511011088352.

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Mai Tran, Ngoc, and Manh Ha Tran. "Corporate social responsibility disclosure and firm performance: Evidence from Vietnam." Investment Management and Financial Innovations 19, no. 3 (July 21, 2022): 49–59. http://dx.doi.org/10.21511/imfi.19(3).2022.05.

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Corporate social responsibility (CSR) is quite a new concept to business and society in Vietnam. Information on CSR reflects a firm’s commitment to ethical behavior in its activities and reputation. However, it is questioned whether the information disclosure has any relationship with firm performance. Employing panel regression of about 200 listed firms on the Vietnam Stock Exchange and space-based measurement of CSR disclosure, the study confirms a positive impact of CSR disclosure on firm performance. Firms use CSR disclosures to indirectly improve their performance. Firms that disclose CSR with greater degree of information experience higher marginal profitability. This finding supports stakeholder theory, legitimacy theory, and signaling theory in using CSR disclosure as a tool to improve firms’ reputation and transparency, maintain long-term operation, and hence improve financial performance. During the COVID-19 pandemic, firms that engage more in CSR will suffer less from the pandemic than firms that do not. Thus, the study implies a promising CSR picture for corporations in Vietnam. Investors, policy makers and any related authorities can utilize these findings to get more insight into the business through CSR disclosures.
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Rodríguez, Linda C., and Jane LeMaster. "Voluntary Corporate Social Responsibility Disclosure." Business & Society 46, no. 3 (September 2007): 370–84. http://dx.doi.org/10.1177/0007650306297944.

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Nour, Abdulnaser Ibrahim, Abdel-Aziz Ahmad Sharabati, and Khitam Mahmoud Hammad. "Corporate Governance and Corporate Social Responsibility Disclosure." International Journal of Sustainable Entrepreneurship and Corporate Social Responsibility 5, no. 1 (January 2020): 20–41. http://dx.doi.org/10.4018/ijsecsr.2020010102.

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Developed countries are increasingly concerned about the relationship between corporate governance and corporate social responsibility disclosure while developing countries recently started to take care of this issue. Therefore, the main objective of the study is to examine the effect of the board mechanisms of corporate governance on the extent of social responsibility disclosure of Jordanian public industrial companies during the period (2010 to 2014). In this research, descriptive statistics are used to study variables, both correlation matrix and collinearity diagnostic are used to test whether multicollinearity problem exists. Finally, OLS regression analysis is used to test the hypotheses of the study. The results show that the extent of social responsibility disclosure is positively affected by board size and percentage of women on board, negatively affected by duality and board average age. Board meetings and board composition are insignificant to social responsibility disclosure. The study faces several limitations where the measurement of corporate social responsibility requires human judgment, which is subjective and ambiguous. Furthermore, the study sample was limited to industrial companies. Understanding the relationship between CG and CSR is very important because the CG mechanism is an obligation to protect and improve social, economic, and environment, as well as the welfare of society. CSR elements should be included within the companies' vision, mission, strategies and daily practices to maximize the shareholder value.
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Samuel, Abass Olabode, Umaru Zubairu, and Bilkisu Abubakar. "Evaluating the Corporate Social Responsibility Disclosure of Nigeria’s Most Profitable Companies." TIJAB (The International Journal of Applied Business) 4, no. 2 (November 17, 2020): 106. http://dx.doi.org/10.20473/tijab.v4.i2.2020.106-115.

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This study evaluated Corporate Social Responsibility (CSR) disclosure in the most profitable companies in Nigeria, a review was carried out on the annual reports and websites of the five most profitable companies in Nigeria according to the market cap list 2018. This research focused on the quantity and quality of CSR disclosures, provided by these companies. The method of analysis used was content analysis. The result of this study revealed that from the three dimensions constituting Community disclosure, Environmental disclosure and Human Resource disclosure, Community disclosure was the most disclosed dimension from the top profitable companies in Nigeria. Findings revealed that these companies disclosed a lot about the different CSR activities they had undertaken within the span of one year, but the quality of these disclosures were relatively low. CSR disclosure should be encouraged by the Nigerian government by publicly recognizing companies who disclose CSR activity, this will motivate other companies to practice and disclose CSR.
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Griffin, Paul A., and Estelle Y. Sun. "Voluntary corporate social responsibility disclosure and religion." Sustainability Accounting, Management and Policy Journal 9, no. 1 (March 5, 2018): 63–94. http://dx.doi.org/10.1108/sampj-02-2017-0014.

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Purpose This study examines the relation between voluntary corporate social responsibility (CSR) disclosure and the local religious norms of firms’ stakeholders. Little is known about how these local norms (measured at the county level) affect firms’ disclosure practices and firm value, especially voluntary disclosure on climate change and environmental and social responsibility. Design/methodology/approach Poisson regression models test for a significant relation between firms’ voluntary CSR disclosure intensity and the local religious norms of firms’ stakeholders. Also, an event study tests whether the local religious norms affect investment returns. The data analyzed are extracted from the archive of CSRwire, a prominent news organization that distributes CSR news to investors and the public worldwide. Findings The study finds that firms in high adherence (high churchgoer) locations disclose CSR activities less frequently, and firms in high affiliation (a high proportion of non-evangelical Christian churchgoers) locations disclose CSR activities more frequently. The study also finds that managers make firm-value-increasing CSR disclosure decisions that cater to the religious and social norms of the local community. Practical implications The results imply that managers self-identify with the local religious norms of stakeholders and appropriately disclose less about CSR activities when religious adherence is high and when religious affiliation (the ratio of non-evangelicals to evangelical Christians) is low. The authors find this noteworthy because religious bodies often call for greater CSR involvement and disclosure. Yet, at the firm level, it would appear that local community religious norms also prevail, as it is shown that they significantly explain firms’ CSR disclosure behavior, implying that managers cater to local religious norms in their disclosure decisions. Social implications The findings suggest that managers vary the timing and intensity of voluntary CSR disclosure consistent with stakeholders’ local religious and social norms and that it would be costly and inefficient if the firms were to expand CSR disclosure without considering the religious norms of their local community. Originality value This is the first large-sample study to show that local religious norms affect CSR disclosure behavior. The study makes use of a unique and novel data set obtained exclusively from CSRwire.
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Hamrouni, Amal, Rim Boussaada, and Nadia Ben Farhat Toumi. "Corporate social responsibility disclosure and debt financing." Journal of Applied Accounting Research 20, no. 4 (December 9, 2019): 394–415. http://dx.doi.org/10.1108/jaar-01-2018-0020.

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Purpose The purpose of this paper is to examine how corporate social responsibility (CSR) reporting influences leverage ratios. In particular, this paper aims to determine whether firms with higher CSR disclosure scores have better access to debt financing. Design/methodology/approach This paper uses a panel data analysis of non-financial French firms listed on the Euronext Paris Stock Exchange and members of the SBF 120 index from 2010 to 2015. The environmental, social and governance (ESG) disclosure scores that are collected from the Bloomberg database are used as a proxy for the extent of ESG information disclosures by French companies. Findings The empirical results demonstrate that leverage ratios are positively related to CSR disclosure scores. In addition, the results show that the levels of long-term and short-term debt increase with the disclosure of ESG information, thus suggesting that CSR disclosures play a significant role in reducing information asymmetry and improving transparency around companies’ ESG activities. This finding meets the lenders’ expectations in terms of extrafinancial information and attracts debt financing sources. Research limitations/implications The research is based only on the quantity of the ESG information disclosed by French companies and does not account for the quality of the CSR disclosures. The empirical model omits some control variables (e.g. the nature of the industry, the external business conditions and the age of the firm). The results should not be generalized, since the sample was based on large French companies for 2010–2015. Practical implications France is a highly regulated context that places considerable pressure on French firms in terms of CSR policies. The French Parliament has adopted several laws requiring transparency in the environmental, social, and corporate governance policies of French firms. In this context, firms often regard CSR policies as constraints rather than opportunities. This study highlights the benefits that result from transparent CSR practices. More precisely, it provides evidence that the high disclosure of ESG information is a pull factor for credit providers. Originality/value This study extends the scope of previous studies by examining the value and relevance of CSR disclosures in financing decisions. More precisely, it focuses on the relatively little explored relationship between the extent of CSR disclosures and access to debt financing. This paper demonstrates how each category of CSR disclosure information (e.g. social, environmental and governance) affects access to debt financing. Moreover, this study focuses on the rather interesting empirical setting of France, which is characterized by its highly developed legal reforms in terms of CSR. Achieving a better understanding of the effects of ESG information is useful for corporate managers desiring to meet lenders’ expectations and attract debt financing sources.
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Muttakin, Mohammad Badrul, Dessalegn Getie Mihret, and Arifur Khan. "Corporate political connection and corporate social responsibility disclosures." Accounting, Auditing & Accountability Journal 31, no. 2 (February 19, 2018): 725–44. http://dx.doi.org/10.1108/aaaj-06-2015-2078.

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Purpose The purpose of this paper is to examine the association of corporate political connection with the level of voluntary corporate social responsibility (CSR) disclosures to determine how the relationships between the state and the corporate sector influence CSR engagement. Design/methodology/approach Based on a neo-pluralist view of legitimacy theory, which conceptualizes the state as a concentration of power amenable to exploitation by the corporate sector, the study develops and empirically tests a hypothesis that CSR disclosures are inversely associated with political connection. A sample of 936 firm-year observations is used with data collected from annual reports of companies listed on the Dhaka Stock Exchange in Bangladesh from 2005 to 2013. Findings Results indicate that corporate political connection is associated with reduced CSR disclosures. This finding suggests that the perceived need for CSR disclosures as a legitimation strategy diminishes for politically connected firms. The finding supports a neo-pluralist argument that political connection could enable firms to eschew stakeholder pressure associated with potential legitimacy threats originating from poor CSR performance. This conclusion challenges the pluralist view of legitimacy theory that considers the state as a neutral arbiter resolving conflict among stakeholder groups in society. Originality/value The study makes a significant contribution to the literature by developing a neo-pluralist theorization of voluntary CSR disclosures within legitimacy theory and empirically testing it. Because prior empirical CSR disclosure research is largely underpinned by the pluralistic conception of society, examining this phenomenon from a neo-pluralist perspective enables a more complete understanding of CSR disclosure behaviors of firms.
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Dissertations / Theses on the topic "Corporate social responsibility disclosure"

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Faisal. "Global corporate social responsibility disclosure practices." Thesis, Curtin University, 2012. http://hdl.handle.net/20.500.11937/2304.

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This thesis provides comparative evidence on corporate social responsibility disclosure (CSRD) practices by many of the world’s largest companies. Specifically, it investigates the relationship between company characteristics, institutional factors, the presence of a voluntary assurance statement, and internal contextual aspects with the extent of CSRD in sustainability reports. The thesis approach is based on legitimacy theory tenets to better explain the motivations of these prominent companies to communicate CSRD.The data collection focuses on the 2009 sustainability reports sourced from 460 highly visible public companies from 44 separate countries. Key Global Reporting Initiative (GRI) items are used as the benchmark disclosure checklist. The empirical results indicate that the average level of overall CSRD is 56.8 percent. Labour practices is the most disclosed theme by companies (66.4 percent) followed by economic (60.2 percent), society (57.0 percent), environmental (56.7 percent), human rights (49.0 percent), and product responsibility themes (46.0 percent).Statistical analysis indicates that high-profile industries, the presence of a voluntary assurance statement and a corporate social responsibility committee positively influence the extent of corporate social responsibility disclosures. Interestingly, companies operating in emerging markets disclose more sustainability information than communitarian or Anglo-American jurisdictions. Consistent with legitimacy theory, these results suggest that companies which are more likely impacted by their community demonstrate higher accountability and transparency by increasing CSRD communication to better address stakeholders’ expectations.Overall, the empirical results have theoretical and practical implications for key stakeholders to improve drivers of CSRD. First, this thesis provides evidence that legitimacy theory can help explain the extent of corporate social responsibility disclosures. Second, this thesis adds new insights on the positive role of the voluntary assurance statements and corporate social responsibility committees in motivating companies to provide more extensive and higher credible sustainability reports.
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Nguyen, Lan Phuong. "The consequences of corporate social responsibility disclosure." Thesis, Rennes 1, 2019. http://www.theses.fr/2019REN1G013.

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La thèse traite des conséquences de l’information portant sur la responsabilité sociale des entreprises. Après avoir expliqué l’intérêt de cette problématique et réalisé une revue de la littérature, nous analysons la relation susceptible d’exister entre l’information RSE et les performances RSE en utilisant l’approche de la causalité au sens de Granger. Ensuite, nous portons notre attention sur l’impact de l’information RSE sur les performances de l’entreprise en testant le caractère médiateur ou modérateur de la qualité du système de gouvernance. Pour terminer, nous étudions les effets de l’information RSE sur le niveau d’asymétrie d’information en lien avec la qualité de l’information financière. Les principaux résultats, la contribution de ce travail et les perspectives de recherche sont alors présentés en conclusion
The dissertation includes four chapters. All chapters cover the overall topic: The consequences of corporate social responsibility disclosure. Chapter 1 introduces the motivation of thesis and summarizes an overview of the literature. Chapter 2 investigates the relationship between CSRD and CSR performance using Granger causality approach. Chapter 3 studies the impact of CSRD on financial performance under the moderation of corporate governance quality. Chapter 4 investigates the effect of CSRD to the level of information asymmetry with the presence of financial reporting quality. The main findings, contribution and discussion for future research are presented at the end of thesis
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Mashat, Adel A. "Corporate social responsibility disclosure and accountability (the case of Libya)." Thesis, Manchester Metropolitan University, 2005. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.424626.

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Waris, Ali. "Corporate social responsibility disclosure (CSRD) : a case study of Pakistan." Thesis, Middlesex University, 2014. http://eprints.mdx.ac.uk/14648/.

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The overall purpose of this research is to understand the quantity (i.e. magnitude and breadth) and quality of Corporate Social Responsibility (CSR hereafter) disclosure and its dimensions: environment, human resource, products and consumer and community involvement; and the factors (both observable and non-observable) which influence CSR disclosure and its dimensions in the annual reports by corporations listed at Karachi Stock Exchange (KSE hereafter) of Pakistan. This research uses three widely used theories: legitimacy, stakeholder, and institutional theory to explain the disclosure results. This study used content analysis and survey (questionnaire) methods to collect the required data. In examining the quantity of CSR disclosure, the results revealed that the sampled companies paid more attention to human resource and community involvement related practices (see Chapter 6). Further, the results revealed a significant increase in the quantity of CSR disclosure and its dimensions in 2011. In investigating the quality of CSR disclosure, the majority of the sampled companies made declarative types of disclosure (i.e. aims and actions indicators) and mainly focused on good news (e.g. donations to schools, establishment of hospitals, and sponsorship for environmental awareness programmes etc.). Overall the quality of CSR disclosure was found to be very poor. However the quality of CSR disclosure and its dimensions has improved with the passage of time (2008-2011) (see Chapter 6). Further the results revealed that company’s social visibility (proxied by company size, profitability, environmental sensitivity, and multinational subsidiary) and CSR promoting institutions (i.e. CSR Pakistan, CSRCP, WWF, UNGC, CSR standard setting institutions) are major determinants of CSR disclosure, while corporate governance and financial stakeholders are weak determinants of CSR disclosure and its dimensions (see Chapter 7). In exploring the non-observable factors influencing the CSR disclosure, the results showed that ‘to build company image’, the chairman’s, regulatory institutions’, shareholders’, and non-executive directors’ concerns are the most important factors considered in the decision to disclose CSR information in the annual reports. In investigating the factors considered to be important influences on the magnitude, breadth, and quality of CSR disclosure, the researcher developed three regression models (CSR disclosure extent, CSR disclosure level, and CSR disclosure quality). The results revealed that companies which are operating in an environmentally sensitive sector or want to build company image place substantial importance on CSR issues, cover a range of CSR issues, and provide a relatively rich quality disclosure. In addition to this, the researcher found that a lack of CSR education and CSR reporting support, insufficiency of shareholders demand for CSR information, inadequacy of customers’ interest in CSR information, meagreness of regulatory requirements, and fear of public reaction to sensitive information were perceived to be the major reasons for non-disclosure of CSR information in Pakistan (see Chapter 8). The results revealed that the joint consideration of legitimacy, stakeholder, and institutional theory provides the rich insights and better explains the results than the consideration of a single theory (see Chapter 9).
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Almatarneh, Ala. "Corporate social responsibility disclosure in developing countries : the case of Jordan." Thesis, Southampton Solent University, 2011. http://ssudl.solent.ac.uk/2999/.

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Dwekat, Aladdin. "The Impact of Audit Committee Characteristics on Corporate Social Responsibility Disclosure." Doctoral thesis, Universitat Politècnica de València, 2021. http://hdl.handle.net/10251/172178.

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[ES] A través de cuatro trabajos interrelacionados, esta tesis llena el vacío existente en la literatura al examinar el efecto del Comité de Auditoría (CA) y las características del Consejo de Administración en la divulgación de información RSC. El primer artículo presenta una imagen completa del campo de estudio utilizando dos metodologías: el análisis bibliométrico y el de redes sociales, mapeando el conocimiento de trabajos anteriores y sugiriendo nuevas vías para futuras investigaciones. Este trabajo analizó 242 artículos publicados en revistas indexadas en la Web of Science (1992-2019). El segundo papel revisó la literatura previa sobre RSC y los consejos de administración mediante el análisis de contenido, ofreciendo una imagen novedosa de los impulsores más críticos de su desempeño y divulgación, y proporcionando sugerencias constructivas para guiar la investigación futura. El tercer artículo examina el efecto de las características del Comité de Auditoría y del Consejo de Administración sobre la divulgación de la RSC mediante la aplicación de una metodología de investigación novedosa: el análisis comparativo cualitativo difuso (fsQCA). Esta investigación utilizó una muestra de las 69 principales empresas europeas no financieras en el periodo 2016-2018. Los resultados principales de este trabajo muestran como las estrategias RSC se están formando a partir de determinadas configuraciones de las características del Consejo de Administración y señala como una única dimensión es insuficiente para generar una estrategia eficaz. En este contexto, se debe indicar que existen diversas configuraciones de características óptimas para lograr niveles más altos de divulgación de la RSC. Además, respondiendo a las recomendaciones del segundo trabajo para examinar más a fondo el vínculo entre las características del Consejo de Administración y la verificación del informe de Responsabilidad Social Corporativa, el cuarto trabajo prueba el efecto de los atributos de Comité de Auditoría en la adopción de la verificación. Esta investigación utilizó una muestra de empresas europeas que cotizaron en el índice STOXX Europe 600 entre 2011 y 2018. Los dos primeros trabajos han mostrado como las características del Consejo de Administración tienen un impacto significativo y creciente en la literatura sobre RSC, y como sus prácticas juegan un papel crucial en la gestión del desempeño y la divulgación de la RSC. Los hallazgos también identifican el efecto y los patrones que vinculan las características críticas del Consejo sobre el desempeño de la RSC, así como sobre la cantidad y calidad de la información divulgada. En consecuencia, los hallazgos también trazan posibles vías futuras de investigación en el campo con respecto a los vacíos de investigación. El tercer trabajo sugiere que la divulgación de información sobre RSC se basa en una configuración compleja de algunos atributos del Comité de Auditoría y del Consejo de Administración. Estas características juegan un papel fundamental y, en una combinación adecuada, promueven el logro de altos niveles de divulgación. Los resultados empíricos ofrecen una información valiosa para los profesionales y los gobernantes a la hora de establecer y revisar las directrices sobre la composición del Comité Ejecutivo y del Consejo de Administración. Por último, en línea con la literatura anterior, el cuarto de los trabajos desarrollados encuentra que los atributos del Comité de Auditoría relacionados con su independencia, su tamaño, la existencia de un experto financiero y de un comité de RSC están positivamente vinculados con la verificación de la memoria RSC.
[CA] A través de quatre treballs interrelacionats, aquesta tesi ompli el buit existent en la literatura en examinar l'efecte del Comitè d'Auditoria (CA) i les característiques del Consell d'Administració en la divulgació d'informació RSC. El primer article presenta una imatge completa del camp d'estudi utilitzant dues metodologies: l'anàlisi bibliomètrica i el de xarxes socials, traçant el mapa del coneixement dels treballs ja publicats i suggerint noves vies per a futures investigacions. Aquest treball va analitzar 242 articles publicats en revistes indexades en la Web of Science (1992-2019). El segon paper va revisar la literatura prèvia sobre RSC i els consells d'administració mitjançant l'anàlisi de contingut, oferint una imatge nova dels impulsors més crítics del seu acompliment i divulgació, i proporcionant suggeriments constructius per a guiar la investigació futura. El tercer article examina l'efecte de les característiques del Comitè d'Auditoria i del Consell d'Administració sobre la divulgació de la RSC mitjançant l'aplicació d'una metodologia d'investigació novedosa: l'anàlisi comparativa qualitativa difusa (fsQCA). Aquesta investigació va utilitzar una mostra de les 69 principals empreses europees no financeres en el període 2016-2018. Els resultats principals d'aquest treball mostren com les estratègies RSC s'estan formant a partir de determinades configuracions de les característiques del Consell d'Administració i assenyala com una única dimensió és insuficient per a generar una estratègia eficaç. En aquest context, s'ha d'indicar que existeixen diverses configuracions de característiques òptimes per a aconseguir nivells més alts de divulgació de la RSC. A més, responent a les recomanacions del segon treball per a examinar més a fons el vincle entre les característiques del Consell d'Administració i la verificació de l'informe de Responsabilitat Social Corporativa, el quart treball prova l'efecte dels atributs de Comité d'Auditoria en l'adopció de la verificació. Aquesta investigació va utilitzar una mostra d'empreses europees que van cotitzar en l'índex STOXX Europe 600 entre 2011 i 2018. Els dos primers treballs han mostrat com les característiques del Consell d'Administració tenen un impacte significatiu i creixent en la literatura sobre RSC, i com les seues pràctiques juguen un paper crucial en la gestió de l'acompliment i la divulgació de la RSC. Les troballes també identifiquen l'efecte i els patrons que vinculen les característiques crítiques del Consell sobre l'acompliment de la RSC, així com sobre la quantitat i qualitat de la informació divulgada. En conseqüència, les resultats obtinguts també tracen possibles vies futures d'investigació en el camp respecte als buits d'investigació. El tercer treball suggereix que la divulgació d'informació sobre RSC es basa en una configuració complexa d'alguns atributs del Comitè d'Auditoria i del Consell d'Administració. Aquestes característiques juguen un paper fonamental i, en una combinació adequada, promouen l'assoliment d'alts nivells de divulgació. Els resultats empírics ofereixen una informació valuosa per als professionals i els governants a l'hora d'establir i revisar les directrius sobre la composició del Comitè Executiu i del Consell d'Administració. Finalment, en línia amb la literatura anterior, el quart dels treballs desenvolupats troba que els atributs del Comitè d'Auditoria relacionats amb la seua independència, la seua grandària, l'existència d'un expert financer i d'un comitè de RSC estan positivament vinculats amb la verificació de la memòria RSC.
[EN] This thesis fills the literature gap by examining the effect of Audit Committee (AC) and board characteristics on Corporate Social Responsibility Disclosure (CSRD) in four interrelated articles. The first article presents a full picture of the board-CSR field using two methodologies: bibliometric and social network analysis. Thus, it maps the knowledge of preceding works and suggests new avenues for future investigations to connect board characteristics, Corporate Social Responsibility Performance (CSRP), and CSRD. This article analysed 242 articles published on Web of Science database (WoS) journals (1992- 2019). The second article reviewed the previous board-CSR literature by applying a content analysis method. By doing so, this article offers a novel picture of the most critical drivers of CSRP/CSRD and provide constructive suggestions to guide future research. The first and second articles' main results suggest that little research on the board and CSR field have studied other board variables such as AC characteristics. In addition to that, CSR strategies are forming from several combinations of the board attributes and consider one dimension to be insufficient to generate an effective strategy. In this context, it must be pointed out that there is more than one best possible characteristics combination to achieve higher levels of CSRD. Therefore, building on the first and second articles, the third article examines the effect of AC and board characteristics on CSRD by applying a novel research methodology (fuzzy-set Qualitative Comparative Analysis). Furthermore, responding to the second article recommendations to further examine the link between board characteristics and the decisions to obtain Corporate Social Responsibility Assurance (CSRA) report, the fourth article test the effect of AC attributes on the adoption of CSRA. The third article used a sample of the top 69 non-financial European companies for 2016-2018. In comparison, the fourth article used a sample of European companies listed on STOXX Europe 600 over 2011-2018. Our first and second articles indicate that board characteristics have a significant and increasing impact on CSR literature. The results also revealed that the board practices play a crucial role in managing CSRP/CSRD-related issues. The findings also identify the effect of the critical board characteristics on CSRP, CSRD quantity, and CSRD quality. Furthermore, our outcomes provide an overarching picture of the patterns and trends of the systematic nexus between board characteristics and CSRP/CSRD quality and quantity. The findings also draw potential future avenues for research in the field regarding research gaps. Furthermore, our results suggest some potential areas of interest for future political reforms of board of directors' guidelines. The third article suggests that CSRD relies on a complex configuration of some AC attributes, for example, independence, financial expert member, chair independence, size and activity, and other board characteristics. These characteristics play a leading part as a recipe ingredient and, in an appropriate combination, promote achieving high CSRD levels. Our empirical results offer multidimensional and valuable insights for professionals, regulators, and policymakers in establishing and revising the guidelines regarding the AC and board of directors' composition. In line with the complementary role of CG and AC mechanisms suggested by prior literature, our fourth article finds that AC attributes related to AC financial expert, AC independence and size of AC, and the existence of CSR committee are positively linked with the adoption of CSRA. However, our empirical analysis further indicates that AC with a higher percentage of financial expert members tends to choose higher assurance scopes.
Dwekat, A. (2021). The Impact of Audit Committee Characteristics on Corporate Social Responsibility Disclosure [Tesis doctoral]. Universitat Politècnica de València. https://doi.org/10.4995/Thesis/10251/172178
TESIS
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Wardiwiyono, Sartini. "Islamic corporate social responsibility disclosure in Organization of Islamic Cooperation countries." Thesis, University of Huddersfield, 2017. http://eprints.hud.ac.uk/id/eprint/34138/.

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As Islam does not recognize the separation between sacred and secular matters, it requires all economics activities to be carried out in accordance to shariah. As a result, the need for shariah approved companies (SACs) becomes undeniable. Similar to the Western setting, Islamic CSR disclosure has also become an important issue for SACs. Nevertheless, studies on Islamic CSR disclosure are limited. Most of the prior studies focus on CSR disclosure by Islamic financial institution. They also tend to utilize the concept of CSR disclosure from the West, leading to the need for understanding CSR and its disclosure from an Islamic perspective. The aim of this study is to investigate Islamic corporate social responsibility disclosure by SACs in Organization Islamic Cooperation (OIC) countries. Particularly, it is intended to achieve four specific objectives: firstly, to develop an Islamic CSR disclosure instrument that can measure the level of Islamic CSR disclosure; secondly, to document the content and level of Islamic CSR disclosure in the sample of OIC countries; thirdly, to identify the differences in Islamic CSR disclosure across OIC countries; and fourthly, to determine factors influencing Islamic CSR disclosure level in OIC countries. This study applied deductive reasoning based on the concept of tawhid and maqasid ashshari’ah as well as current literature on CSR disclosure to develop Islamic CSR disclosure instrument. Then, the instrument was used as a benchmark for documenting the content and level of Islamic CSR disclosure in annual reports of SACs through content analysis. A total of 90 SACs from Indonesia, Malaysia, and Pakistan were selected as the sample of the study. Next, qualitative comparison analysis was applied to identify the differences in the content of Islamic CSR disclosure across OIC countries. Additionally, quantitative comparison using analysis of variance (ANOVA) and Kruskall Wallis test were also applied to identify whether there was any difference in the level of Islamic CSR disclosure across countries. Lastly, this study performed regression analyses to test six hypotheses formulated based on prior studies and the existing theories. In turn, the findings of the analyses were used to identify the determinants of Islamic CSR disclosure level in the sample of OIC countries. The empirical investigation observed several findings. Firstly, the results of the content analysis show that SACs in the sample countries disclosed 34% of the benchmark, on average. Employee category was considered as the most disclosed category followed by shareholder, community, environment, customer, government, debtor, supplier and other business partners. Secondly, there were noticeable differences in Islamic CSR disclosure by SACs from Indonesia, Malaysia, and Pakistan. In general, Indonesian SACs tended to focus their disclosure on social and environmental issues, whereas Malaysian SACs tended to focus on economical issues. For Pakistani SACs, their disclosure was more religious. Thirdly, the regression analyses found state-ownership, company size, and country variable as significant variables in determining Islamic CSR disclosure. In more specific analyses conducted by category, the results provided evidence for state-ownership, company size, country, profitability, industry sensitivity and media exposure as significant determinants of Islamic CSR disclosure level. All regression models observed in this study can be considered good as the values of adjusted R2 ranged from 37% to 59%. This study may have contribution for knowledge, methodological, theoretical and practical. In term of knowledge contribution, this study introduces the notion of dual responsibilities, Islamic CSR pyramid and Islamic CSR disclosure instrument. For methodological contribution, this study offers three different measurements to gauge the quality of Islamic CSR disclosure, which are quantitative index, comprehensiveness index, and Islamic index. With regard to the theoretical contribution, this study may provide an opportunity to understand CSR disclosure in a well-defined and different cultural that happens to be driven by religion. Additionally, it provides an initial conclusion that CSR from the West has a potential to bridge Islamic accounting and accounting from the mainstream theory. Lastly, the practical contribution of this study is that it may help Islamic capital market regulator in enhancing the screening process of SACs. Additionally, it may guide manager and business practitioners how to operate their business in accordance to shari’ah if they want to remain acceptable in Islamic countries or Muslim majority countries.
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Hassan, Nasr Taha. "Corporate social responsibility disclosure : an examination of framework of determinants and consequences." Thesis, Durham University, 2010. http://etheses.dur.ac.uk/480/.

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This study presented a framework to explain corporate social responsibility disclosure (CSD) in terms of determinants and consequences. The study is dealing with quantity and quality of CSD in both annual and stand alone reports. The framework is based on legitimacy theory as appropriate theoretical background for CSD, and the main idea in this theoretical framework is that CSD is a function of social pressure on companies concerning their social responsibility. The framework has started with explain the level of social pressure at the country level to explain the differences of the level of CSD among countries. It is argued that the interaction between economic level, culture and the level of corporate governance determine the level of social pressure in a given country. The level of CSD at the company level is determined according to two dimensions; the degree of social pressure that face each company and how each company responses to this pressure. It is argued that, on one hand, the interaction between corporate characteristics and media coverage of the company determine the degree of social pressure that face a company and on the other hand corporate governance mechanisms determine how each company responses to pressure. The last point in framework explains that the direct consequence for CSD is improving corporate social reputation. The empirical results support, to large extent, the framework. At a country level, both cultural values and economic level determine the level of social responsibility disclosure in the country. Concerning determinants of CSD at a company level, it appears that quantity of CSD, and to lesser extent quality of CSD, can be determined according to the following variables: corporate size, type of activity, media pressure, board size, the presence of corporate responsibility committee as a board committee, and ownership diffusion. With regard to the consequences of CSD, the empirical evidence indicates that CSD significantly influences corporate social reputation, while it has no impact on corporate market value.
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Bergman, Axel, and Eijkel Daan van. "Corporate Social Responsibility disclosure practices a content analysis of Swedish Heavy Industrials." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-388370.

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A wide variety of studies analyzed firms’ CSR disclosures through the lens of legitimacy theory.Arguing that CSR disclosure is a communicative tool to legitimize a company’s position in society.The aim of this study was to explore themes that Swedish heavy industrials disclose regardingCSR. To do so, this paper examined CSR reports and press releases of Swedish heavy industrialsfor 2002, 2009 and 2016, through quantitative content analysis. Our paper finds empirical evidencethat there is a convergence of CSR disclosure among Swedish heavy industrials, in terms of contentand quantity. Moreover, this study shows that Swedish heavy industrials use strategies in their CSRdisclosure that deflect attention from- or lower expectations of their business practices. In addition,we found that Swedish heavy industrials are increasingly linking CSR practices to value creation.
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Tran, Thi Thao Mi. "Institutional environment, corporate governance and corporate social responsibility disclosure : a comparative study of Southeast Asian countries." Thesis, University of Huddersfield, 2018. http://eprints.hud.ac.uk/id/eprint/34530/.

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Southeast Asia is the rising star of the global market, however, contrary to its impressive economic achievements, many countries in the region have suffered diverse social problems because of economic growth. Given that a key mechanism to hold businesses accountable is their disclosure practices, this study is looking to expand the understanding of the influences of institutional environment and corporate governance on Corporate Social Responsibility Disclosure (CSRD) in six Southeast Asian countries: Thailand, Singapore, Malaysia, Indonesia, Philippines and Vietnam. A multi-theoretical framework, including institutional theory, agency theory, stakeholder theory and legitimacy theory, was applied. For the purpose of this study, 2013 annual reports of 30 largest companies in the stock exchanges of the six countries were collected. The final sample consists of 171 companies. Firstly, empirical findings of CSRD levels across the countries showed that Thailand has the highest level of disclosure, followed by Indonesia, Malaysia, Singapore, Philippines and finally Vietnam. There were significant differences between the extent of CSRD of the two countries with highest disclosure (Thailand and Indonesia) and the lowest disclosure group (Philippines and Vietnam). The findings are interesting in a sense that the levels of CSRD do not reflect the stages of economic development, and therefore, the differences in CSRD levels could be attributable to the impact of other institutional factors. Secondly, in relation to internal determinants and based on the existing literature and the context of Southeast Asia, six corporate governance practices were identified to examine the impact of corporate governance on CSRD. The results of OLS regression supported the negative impact of block ownership and the positive impact of board size as well as the presence of CSR committee on CSRD. Contrary to the theoretical and empirical expectations, board gender diversity was found to have significantly negative relationship with CSRD, and board independence had no impact on CSRD. These differences could be explained by the context of the study where the presentation of women on board is very low and independent directors might not be wholly independent. Thirdly, in order to examine the impact of the institutional environment on CSRD in a comprehensive way, institutional theory, the Scott’s institutional framework (1995) and existing literature are used to identify relevant institutional factors that potentially influence CSRD. The effect of six institutional factors representing the three pillars, regulative (legal origin and mandatory disclosure), cultural-cognitive (uncertainty avoidance and masculinity cultural dimensions), and normative (the adoption of GRI standard and membership of CSR-related associations), were evaluated in this study. The empirical results indicate that mandatory disclosure, uncertainty avoidance dimension and the adoption of GRI standard have positive impact on CSRD, while the masculinity dimension has negative relationship with CSRD. The findings imply that institutional environment influences CSRD through all the three pillars with some institutional factors have greater impact than others. The study, therefore, has contributed empirically to the existing literature by providing deeper insights into CSRD levels in Southeast Asia, identifying the effectiveness of corporate governance practices in emerging economies and the Asian context, particularly in relation to CSRD, including further examination of the role of diverse external determinants on CSRD. Theoretically, the study is one of a few that have attempted to quantify institutional environment into measurable institutional factors. These factors, hence, could be re-used in future research to advance understanding on the role of institutional environment in shaping a country’s CSRD practice.
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Books on the topic "Corporate social responsibility disclosure"

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Corporate social accountability: Disclosures and practices. New Delhi: Mittal Publications, 1995.

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Duncan, Austin, and World Resources Institute, eds. Coming clean: Corporate disclosure of financially significant environmental risks. Washington, D.C: World Resources Institute, 2000.

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Project, Carbon Disclosure, ed. Climate disclosure: Measuring financial risks and opportunities : hearing before the Subcommittee on Securities and Insurance and Investment of the Committee on Banking, Housing, and Urban Affairs, United States Senate, One Hundred Tenth Congress, first session, on examining the types of economic risks and opportunities posed and the connection between climate change and the health of financial markets, risks and opportunities discussed in corporate financial disclosure statements and whether requirements are adequate, and listen to investors and other stakeholders on their request for consistent climate risk disclosure in order to better manage financial risks, Wednesday, October 31, 2007. Washington: U.S. G.P.O., 2010.

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Klychova, Guzaliya, Alsu Zakirova, Ayrat Valiev, Bulat Ziganshin, and El'vira Salahutdinova. Formation of a corporate mechanism for managing the socio-economic development of enterprises in the agricultural sector of the economy. 2nd ed. ru: Publishing Center RIOR, 2021. http://dx.doi.org/10.29039/01876-7.

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The monograph scientifically substantiates and formulates the conceptual provisions of the formation of a corporate mechanism for managing the socio-economic development of enterprises in the agricultural sector of the economy. Within the framework of the concept, the main directions of development of management consulting are defined; a mechanism for the formation and disclosure of information on the social responsibility of enterprises is developed; a system of control support for social activities is proposed. The book is intended for researchers, practicing accountants, managers of various levels, heads of agricultural enterprises, teachers, doctoral students, postgraduates and undergraduates, students of centers and advanced training courses.
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Noronha, Carlos, ed. Corporate Social Disclosure. London: Palgrave Macmillan UK, 2015. http://dx.doi.org/10.1057/9781137414694.

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Cragg, Wesley. Corporate social responsibility. Farnham, England: Ashgate, 2009.

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Japan) APO Top Management Forum (21st 2005 Tokyo. Corporate social responsibility. Tokyo, Japan: Asian Productivity Organization, 2006.

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Untung, H. Budi. Corporate social responsibility. Jakarta: Sinar Grafika, 2007.

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R, Timpere Adam, ed. Corporate social responsibility. New York: Nova Science Publishers, 2008.

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Dickerson, Hogue W., ed. Corporate social responsibility. 2nd ed. Lexington, Mass: Lexington Books, 1985.

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Book chapters on the topic "Corporate social responsibility disclosure"

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Silva, Maria José, Graça Azevedo, and Jonas Oliveira. "Corporate Social Responsibility Disclosure." In Encyclopedia of Sustainable Management, 1–11. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-02006-4_739-1.

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D’Anselmi, Paolo, and Massimiliano Di Bitetto. "Micro-disclosure." In Encyclopedia of Corporate Social Responsibility, 1666–69. Berlin, Heidelberg: Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-28036-8_698.

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Feneir, Imad Mohamed. "Corporate Social Responsibility Disclosure (CSRD)." In Contributions to Finance and Accounting, 265–92. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-72624-9_12.

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Schreck, Philipp. "Disclosure (CSR Reporting)." In Encyclopedia of Corporate Social Responsibility, 801–10. Berlin, Heidelberg: Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-28036-8_145.

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Baumast, Annett. "Carbon Disclosure Project." In Encyclopedia of Corporate Social Responsibility, 302–9. Berlin, Heidelberg: Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-28036-8_559.

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Lauesen, Linne Marie. "Stakeholder Engagement Disclosure." In Encyclopedia of Corporate Social Responsibility, 2298–305. Berlin, Heidelberg: Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-28036-8_87.

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Du, Jiaxu, Mahmoud Marzouk, and Fatima Yusuf. "Corporate social and environmental responsibility disclosure." In Corporate Narrative Reporting, 234–59. London: Routledge, 2022. http://dx.doi.org/10.4324/9781003095385-17.

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Voinea, Cosmina Lelia, and Cosmin Fratostiteanu. "CSR Disclosure in Emerging Economies *." In Corporate Social Responsibility in Emerging Economies, 63–90. New York : Routledge, 2018. | Series: Routledge studies in business ethics: Routledge, 2018. http://dx.doi.org/10.4324/9781315112411-4.

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Saeed, Sayed Mohamed, and Adel M. Sarea. "Corporate Social Responsibility Disclosure: Evidence from Bahrain." In Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application, 191–206. Singapore: Springer Singapore, 2021. http://dx.doi.org/10.1007/978-981-33-6808-8_12.

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Ghosh, Sumona. "Narrative Analysis of Annual Reports—A Study of Corporate Social Disclosure in the Pre- and Post-Mandate Period." In Mandated Corporate Social Responsibility, 45–83. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-24444-6_4.

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Conference papers on the topic "Corporate social responsibility disclosure"

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Wang*, Juan, and Liping Lin. "Corporate Social Responsibility Information Disclosure Research." In Proceedings of the 2019 3rd International Conference on Education, Economics and Management Research (ICEEMR 2019). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/assehr.k.191221.161.

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Christina, Silvy, and Nico Alexander. "Corporate Governance, Corporate Social Responsibility Disclosure and Earnings Management." In Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/aicar-18.2019.14.

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Pramono, Hadi. "The Effect of Corporate Governance towards Corporate Social Responsibility Disclosure." In 2018 3rd International Conference on Education, Sports, Arts and Management Engineering (ICESAME 2018). Paris, France: Atlantis Press, 2018. http://dx.doi.org/10.2991/amca-18.2018.94.

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Jiao, Jing, and Chunhyun Nam. "Corporate social responsibility disclosure quality and analyst forecast." In 2017 5th International Conference on Mechatronics, Materials, Chemistry and Computer Engineering (ICMMCCE 2017). Paris, France: Atlantis Press, 2017. http://dx.doi.org/10.2991/icmmcce-17.2017.76.

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Meldona, Ninda Aulia Riska, Sulis Rochayatun, and Fajar Nurdin. "Corporate Social Responsibility Disclosure Through Sharia Enterprise Theory." In 3rd Asia Pacific International Conference of Management and Business Science (AICMBS 2019). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200410.026.

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Tubastuvi, Naelati, Azmi Fitriati, Diska Tristiandini, and Sobrotul Imtikhanah. "Corporate Social Responsibility Disclosure Of Indonesian Islamic Bank." In Proceedings of the 2nd International Conference of Business, Accounting and Economics, ICBAE 2020, 5 - 6 August 2020, Purwokerto, Indonesia. EAI, 2020. http://dx.doi.org/10.4108/eai.5-8-2020.2301214.

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Santoso, Eko Budi. "Corporate Social Responsibility Disclosure, Opportunistic or Ethical Behavior?" In Proceedings of the 2019 International Conference on Organizational Innovation (ICOI 2019). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/icoi-19.2019.66.

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Gunawan, Barbara, and Linda Kusumastuti Wardana. "Analysis Factors Affecting Disclosure of Corporate Social Responsibility." In International Conference on Sustainable Innovation Track Accounting and Management Sciences (ICOSIAMS 2021). Paris, France: Atlantis Press, 2022. http://dx.doi.org/10.2991/aebmr.k.211225.026.

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Heryana, Toni, and Arizal Zul Lathif. "Corporate Social Responsibility Disclosure, Ownership Structure and Tax Aggressiveness." In Proceedings of the 1st International Conference on Economics, Business, Entrepreneurship, and Finance (ICEBEF 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/icebef-18.2019.16.

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Saputra, Mulia, Nadirsyah Nadirsyah, Fadli Nora Iranda, and Hamdani Hamdani. "The Influence of Corporate Profitability and Corporate Liquidity on Corporate Social Responsibility Disclosure." In Proceedings of the 1st Workshop on Multidisciplinary and Its Applications Part 1, WMA-01 2018, 19-20 January 2018, Aceh, Indonesia. EAI, 2019. http://dx.doi.org/10.4108/eai.20-1-2018.2282436.

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Reports on the topic "Corporate social responsibility disclosure"

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de Bettignies, Jean-Etienne, Hua Fang Liu, and David Robinson. Corporate Social Responsibility and Imperfect Regulatory Oversight: Theory and Evidence from Greenhouse Gas Emissions Disclosures. Cambridge, MA: National Bureau of Economic Research, December 2020. http://dx.doi.org/10.3386/w28159.

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Hong, Harrison, and Edward Shore. Corporate Social Responsibility. Cambridge, MA: National Bureau of Economic Research, December 2022. http://dx.doi.org/10.3386/w30771.

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Kotchen, Matthew, and Jon Jungbien Moon. Corporate Social Responsibility for Irresponsibility. Cambridge, MA: National Bureau of Economic Research, July 2011. http://dx.doi.org/10.3386/w17254.

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NMR Publikation. Nordic Strategy for Corporate Social Responsibility. Nordisk Ministerråd, September 2012. http://dx.doi.org/10.6027/anp2012-755.

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Scott, Kenneth, and Laura Rhodes. Corporate Social Responsibility and the Responsibility to Protect: Corporate Liability for International Crimes. One Earth Future Foundation, August 2014. http://dx.doi.org/10.18289/oef.2014.002.

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Reinhardt, Forest, Robert Stavins, and Richard H. Vietor. Corporate Social Responsibility Through an Economic Lens. Cambridge, MA: National Bureau of Economic Research, May 2008. http://dx.doi.org/10.3386/w13989.

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Ding, Wenzhi, Ross Levine, Chen Lin, and Wensi Xie. Competition Laws, Norms and Corporate Social Responsibility. Cambridge, MA: National Bureau of Economic Research, July 2020. http://dx.doi.org/10.3386/w27493.

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Nguyen, Mary. Green Buildings, Corporate Social Responsibility, and Stock Market Performance. Portland State University Library, January 2014. http://dx.doi.org/10.15760/honors.29.

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Ahn, Soo-Kyoung, and Sua Jeon. A Sequential Approach to Domains of Fashion Corporate Social Responsibility. Ames (Iowa): Iowa State University. Library, January 2019. http://dx.doi.org/10.31274/itaa.8434.

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Hong, Harrison, and Inessa Liskovich. Crime, Punishment and the Halo Effect of Corporate Social Responsibility. Cambridge, MA: National Bureau of Economic Research, May 2015. http://dx.doi.org/10.3386/w21215.

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