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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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Winarto, Kezia, and Dyna Rachmawati. "Determination Disclosure of Corporate Social Responsibility." ATESTASI : Jurnal Ilmiah Akuntansi 3, no. 1 (February 21, 2020): 14–27. http://dx.doi.org/10.33096/atestasi.v3i1.387.
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Corporate social responsibility is a company's commitment to contribute to sustainable economic development. This study aims to examine and discuss the effect of profitability, leverage, size of the company, the audit committee, board of directors, institutional ownership and public ownership on the disclosure of corporate social responsibility. The study population was the company went public in Indonesia and the sample is manufacturing companies listed on the Stock Exchange in 2015-2018. This research data analysis techniques using multiple linear regression analysis. The stages of data analysis using normality test, classic assumption test the feasibility of models and hypothesis testing. The results of this study prove that profitability, leverage, and governance mechanisms have no effect on the disclosure of CSR. Meanwhile, the size of the company's positive influence on CSR. These results indicate that company size is a factor that can be used in determining the company disclose its CSR activities
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Mantiri, Meilani Dewinta Kristina, and Rizky Eriandani. "CORPORATE GOVERNANCE CHARACTERISTICS AND CORPORATE SOCIAL RESPONSIBILITY." Jurnal Akuntansi 12, no. 2 (June 27, 2022): 78–89. http://dx.doi.org/10.33369/j.akuntansi.12.2.78-89.
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This study aims to analyze the characteristics of corporate governance influencing CSR disclosure in banking. Implementing good corporate governance allows the company's stakeholders to receive accurate and transparent information about the company's internal conditions through CSR disclosure. Thus, good corporate governance can affect the company's relationship with its stakeholders to maintain long-term sustainability. The research sample obtained was 180 companies from banking sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period. A multiple linear regression test was used to test the research model. The study results found that foreign ownership, state ownership, size of the board of commissioners, and the proportion of women on the board of commissioners significantly positively affected CSR.Meanwhile, the proportion of foreign members on the board of commissioners is known to have a significant adverse effect on CSR. In addition, the results showed that diffusion ownership, the size of the board of directors, the proportion of women on the board of directors, chairman of the board of directors, chairman of the board of commissioners, and the proportion of foreign members on the board of directors did not affect CSR. However, there are differences in the level of information disclosed. Furthermore, it can be concluded that the characteristics of corporate governance used in this study do not fully affect CSR disclosure in banks. This research enriches the existing literature, considering that the banking sector is often excluded from CSR studies because of its specific legal regulations and perceived small environmental impact. In addition, in developing countries, very few studies still analyze the effect of board characteristics on bank CSR disclosures. Furthermore, this study emphasizes important implications for the banking sector, shareholders, and regulatory bodies
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Liu, Qiao, and Charl de Villiers. "Does the provision of voluntary corporate social responsibility disclosure influence the cost of equity capital? Evidence from Australia and the United Kingdom." Corporate Ownership and Control 8, no. 4 (2011): 201–13. http://dx.doi.org/10.22495/cocv8i4c1p6.
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The practice of managers of firms making voluntary social disclosures has become widespread. Corporate ownership (shareholders) will be interested to know whether these voluntary social disclosures affect them by influencing the firm’s cost of equity capital. This study investigates the relationship between the voluntary corporate social responsibility disclosure of Australian and UK firms, based on the 2008 KPMG International Survey of Corporate Social Responsibility Reporting and the cost of equity capital based on the Botosan and Plumlee (2005) model. Using a sample of 59 firms ranked in the top 100 of Australian and UK firms, we find that firms making voluntary corporate social responsibility disclosure in compliance with the Global Reporting Initiative Guidelines are associated with an increased cost of equity capital. Our main results are robust to several alternative measures of voluntary corporate social responsibility disclosure. These results can be attributed to two reasons. Firstly, firms making voluntary corporate social responsibility disclosure provide information that allows certain traders to make judgments about a firm’s performance that are superior to the judgments of other traders. As a result, there may be more information asymmetry amongst traders. Secondly, shareholders consider that the information production and proprietary costs associated with voluntary corporate social responsibility disclosure outweighs its potential benefits. Both explanations suggest that investors will impose a higher cost of equity on firms making voluntary corporate social responsibility disclosure. In the additional tests, we show that our main results are robust to alternative measures of voluntary corporate social responsibility disclosure.
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Tiwow, Nathaniel Archel, and Nicken Destriana. "Determinan Pengungkapan Corporate Social Responsibility." Media Bisnis 14, no. 2 (September 30, 2022): 219–36. http://dx.doi.org/10.34208/mb.v14i2.1674.
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The purpose of this research is to obtain empirical evidence about the factors that affect corporate social responsibility disclosure. This research determines whether there is an effect of media exposure, taxes aggressiveness, institutional ownership, managerial ownership, independent board, the board size, and profitability on corporate social responsibility disclosure. The objects of this research are manufacturing firms listed on Indonesia Stock Exchange (IDX) during the research period 2018-2020. The samples are chosen by using purposive sampling methods. There are 42 companies that met the criteria used in this research. The research model is analyzed by using multiple regression. Corporate social responsibility disclosure as the dependent variable using the 78-items index provided by Sembiring (2005). The result of this research shows that independent board and board size have a positive effect on corporate social responsibility disclosure. The presence of the board of commissioners in the company can increase the power of supervision to be able to provide pressure/encouragement to management in improving the quality of disclosure of company information and ensuring that CSR activities are carried out by the company.
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Mardiana, Wike, and Anik Irawati. "Factors Influence Corporate Social Responsibility Disclosure." Esensi: Jurnal Bisnis dan Manajemen 9, no. 2 (December 14, 2019): 185–90. http://dx.doi.org/10.15408/ess.v9i2.13582.
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This study aims to analyze factors influence Corporate Social Responsibility Disclosure in palm oil plantation companies in Indonesia and Malaysia. This study analyzes influences of total assets, profitability, leverage, independent proportion of commissioners, the proportion of independent audit committee. This study is conduct on financial reports published in Indonesia and Malaysia. Methods of data collection are taken from the annual financial statements in Indonesia Stock Exchange of 17 companies and Bursa Malaysia of 22 companies. Data analysis techniques used multiple regressions. The results showed that; 1) there is no influence of total asset, profitability, leverage, and proportion of independent audit committee in palm oil plantation companies in Indonesia and Malaysia; 2) there is influence of independent board of commissioner on CSR disclosure practices in palm oil plantation companies Indonesia and Malaysia
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Fifianti, Nuraini, and Prasetyono. "DETERMINANT OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE." Journal of Auditing, Finance, and Forensic Accounting 7, no. 1 (December 19, 2019): InPress. http://dx.doi.org/10.21107/jaffa.v7i1.6184.
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This research aims to analyze the effect of company characteristics on CSR (Corporate Social Responsibility) disclosure. This research was conducted at manufacturing companies listed on Indonesian Stock Exchange in 2014-2016. This research used purposive sampling method. The samples consisted 58 companies with a total of 174 observations. The characteristics of the company in this research were proxied by the company size, liquidity, and profitability. Data analysis technique used in the research was multiple linier regression analysis technique. Based on the result of the analysis, it can be concluded the company size variable affect CSR disclosure, while the liquidity, leverage, and profitability variables do not affect CSR disclosure
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Zhang, Yi, Gin Chong, and Ruixin Jia. "Fair value, corporate governance, social responsibility disclosure and banks’ performance." Review of Accounting and Finance 19, no. 1 (November 13, 2019): 30–47. http://dx.doi.org/10.1108/raf-01-2018-0016.
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Purpose The purpose of this paper is to investigate the interaction between mandatory disclosures and voluntary disclosures of banks and the information content of corporate disclosures on firm performance. Design/methodology/approach Based on the US-listed banks from 2007 to 2015, this paper examines the interplay among the fair-value measurement, corporate governance disclosure and voluntary social responsibility disclosure. In addition, the paper examines the extent of such disclosure of mandatory items (fair-value measurement) versus voluntary items (corporate governance and social responsibility issues) on banks’ performance in terms of their return on equity and return on asset. Findings This paper finds that banks with a higher social responsibility disclosure score and stronger corporate governance tend to have lower percentages of Level 3 fair-value assets. Banks with a higher Level 3 fair-value asset disclosure have a lower financial performance. Practical implications This paper provides evidence of the interplay of various corporate disclosures by banks and implies that banks use fair-value measurements to disguise their poor performance. The findings provide insights for the policymakers, investors and regulators to assess banks’ disclosure. Originality/value This paper extends the study of banks’ fair-value measurements and is the first study to examine the interaction between voluntary and mandatory disclosures. This study sheds lights on the theories of performativity, agency and stakeholder by demonstrating the information contents of corporate disclosures on firm performance.
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Cahyono, Dwi, and Intan Sarifa Nuraeni. "Determinant Analysis of Corporate Social Responsibility Disclosure in Food and Beverages Company." SENTRALISASI 10, no. 1 (January 31, 2021): 41. http://dx.doi.org/10.33506/sl.v10i1.1135.
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The environmental sustainability has a big and important role in the success of a company. Organizational benchmarks can be seen from the company's financial performance which is allocated for Corporate Social Responsibility (CSR) disclosure. Corporate Social Responsibility (CSR) Disclosure is the company's concern for its surrounding environment, which will affect the sustainability of the company. Good companies regularly disclose their Corporate Social Responsibility (CSR). Many studies have been conducted by examining the determinants in Corporate Social Responsibility (CS ) disclosure. However, several things do not show that the research have a big effect on Corporate Social Responsibility (CSR ) disclosure. This decision making is based on existing theory.
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La Viola, Caroline, and Sekar Mayangsari. "PENGARUH KEPEMILIKAN MAYORITAS, PROFITABILITAS, UKURAN PERUSAHAAN, DAN UMUR PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (PERUSAHAAN YANG MEMENANGKAN CORPORATE SOCIAL RESPONSIBILITY AWARDS (ICSRA) 2021)." Jurnal Ekonomi Trisakti 2, no. 2 (September 7, 2022): 763–76. http://dx.doi.org/10.25105/jet.v2i2.14500.
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This study aims to determine majority ownership, profitability, company size, and company age on the disclosure of Corporate Social Responsibility in publicly listed companies on the Stock Exchange for the 2018-2021 period and win the 2021 Corporate Social Responsibility Awards (ICSRA). This study used a sample of 20 company premises purposive sampling techniques. The data analysis technique used is the Classical Assumption Test, namely the Error Normality Test, Autocorrelation Test, Multicollinearity Test, and Heteroscedasticity Test, and continued with the Theory Test, namely the Coefficient of Determination Test, F Statistics Test, and T Statistical Test. The results of this study partially show that Majority Ownership and Profitability have a significant effect on the disclosure of Corporate Social Responsibility disclosures, besides Company Size has no significant effect on Corporate Social Responsibility Disclosure and Company Size does not have a significant negative effect on Corporate Social Responsibility disclosure. In addition, the results of this study simultaneously majority ownership, profitability, company size, and company age have a significant effect on the disclosure of Corporate Social Responsibility.
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Widyasari, Veronika Natalia Shi,. "FAKTOR-FAKTOR YANG MEMPENGARUHI CSR PADA PERUSAHAAN MANUFAKTUR TAHUN 2015-2017." Jurnal Paradigma Akuntansi 2, no. 1 (January 8, 2020): 431. http://dx.doi.org/10.24912/jpa.v2i1.7172.
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Corporate social responsibility disclosure is a business ethic that concludes the company has obligations to interested parties such as stakeholders including customers, employees, investors, the government, and the community or the community around the company's work and operations. Corporate social responsibility disclosure is the issues that grows widely in indonesian bussiness. The researches on corporate social responsibility disclosure find different results. This study is aimed to explain the influence of firm size, leverage, profitability, and firm age to corporate social responsibility disclosure. The sample in this study is Indonesian manufacture companies listed in 2015- 2017 whose annual reports disclose corporate social responsibility activities and can be accessed at Indonesian Stock Exchange website, there are 66 manufacture companies chosen as sample with applying purposive sampling technique. The variables used in this study are corporate social responsibility disclosure as the dependent variable and firm size, leverage, profitability, and firm age as independent variables. This study employs descriptive and statistical analysis technique using E-Views software version 10.0. The result of research shows that firm size partially has a negative effect on corporate social responsibility disclosure while the other independent variabel leverage, profitability, and firm age have no effect to corporate social responsibility disclosure.
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Gusti Ayu Putu, Wulan Rahmasari. "Pengaruh Kinerja Lingkungan, Corporate Governance Pada Pengungkapan Corporate Social Responsibility." Warmadewa Management and Business Journal (WMBJ) 2, no. 2 (August 5, 2020): 102–11. http://dx.doi.org/10.22225/wmbj.2.2.1938.102-111.
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his research examines the influence of environmental performance, institutional ownership, managerial ownership of corporate social responsibility disclosures by using mining companies incorporated in the Indonesia Stock Exchange (IDX) and also listed in PROPER. The sample meets the criteria of research is as much as 55 samples during the period of 2014-2018. The Data available is then processed using multiple regression analysis techniques.
The results of the research were seen from the test value of T test that has been done and resulted in significant value that has been shown that environmental performance has an influence on CSR disclosure. Significant results are also obtained in managerial performance variables stating this variable affects CSR disclosures. While the institutional ownership variables have a significant value greater than 0.05 resulting from the outcome, institutional ownership is stated to have no effect on CSR disclosures.
Keywords: environmental performance, institutional ownership, managerial ownership and corporate social responsibility disclosure
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Tiara, Shita, and Debbi Chyntia Ovami. "Islamic Corporate Governance dan Pengungkapan Corporate Social Responsibility (CSR)." Journal of Economic, Bussines and Accounting (COSTING) 3, no. 2 (May 10, 2020): 419–25. http://dx.doi.org/10.31539/costing.v3i2.1132.
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The operation of a Sharia Bank is inseparable from the demands of the implementation of Good Corporate Governance and based on Sharia principles which are referred to as Islamic Corporate Governance. This study aims to implement Islamic Corporate Governance on Corporate Social Responsibility Disclosure at BNI Syariah. This type of research in this study is qualitative. The subject in this research is BNI Syariah. The object of this research is Islamic Corporate Governance on Corporate Social Responsibility Disclosure. Data analysis techniques in this study used descriptive qualitative analysis. Achieved outcomes are journals and IPR. The results of the study show that the implementation variable of Islamic Corporate Governance has a positive influence on the disclosure of Corporate Social Responsibility (CSR) especially on BNI Syariah Jakarta Islamic Index. BNI Syariah uses 2.5% of net profit to provide Corporate Social Responsibility (CSR) funds. Disclosure of Corporate Social Responsibility (CSR) has a positive effect on the value of a company.
Keywords: Islamic Corporate Governance, Corporate Social Responsibility Disclosure
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Utami, Siska Widia. "PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY." Jurnal Profita 12, no. 1 (April 20, 2019): 160. http://dx.doi.org/10.22441/profita.2019.v12.01.012.
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The purpose of this study was to examine the influence of the Good Corporate Governance on Corporate Social Responsibility Disclosure with Profitability and Leverage as control variables. Data analysis technique used in this research is multiple regression linear analysis. This research use causality method. The population in this study are all manufacturing companies are listed on Indonesia Stock Exchange in 2016-2017. The data chosen using random sampling method. Total sample in this research as many as 60 companies. The results showed that: (1) Institutional Ownership has no significant effect on the Corporate Social Responsibility Disclosure. (2) Foreign Ownership has significant effect on the Corporate Social Responsibility Disclosure. (3) Competence of Independent Commissioners Board has no significant effect on the Corporate Social Responsibility Disclosure. (4) Competence of Audit Committe has no significant effect on the Corporate Social Responsibility Disclosure.
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Odilovich, Odilov Akmal, and Jo’rayev Behzod Nuraliyevich. "Investing In Corporate Social Responsibility, Banking Disclosure And Finance In Uzbekistan." American Journal of Management and Economics Innovations 3, no. 05 (May 31, 2021): 86–94. http://dx.doi.org/10.37547/tajmei/volume03issue05-14.
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Using panel data set from banks in Uzbekistan, a developing country, this paper examines the effects of corporate social responsibility (CSR) investment and disclosure on corporate financial performance. The results from the Wallace and Hussain estimator of component variances (a two- way random and fixed effects panel) suggest that CSR investment without due disclosure would have little or no contribution to corporate financial performance. This paper supports the argument that firms could benefit both financially and non-financially from a strategic CSR agenda.
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Agustia, Dian, Wiwiek Dianawati, and Dwi R. A. Indah. "Managerial Ownership, Corporate Social Responsibility Disclosure and Corporate Performance." Management of Sustainable Development 10, no. 2 (December 1, 2018): 67–71. http://dx.doi.org/10.2478/msd-2019-0011.
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Abstract The main objective of this study is to prove empirically the impact of good corporate governance on corporate performance with corporate social responsibility disclosure as an intervening variable on manufacturing companies listed on the Indonesia Stock Exchange (ISX) of the 2013-2015. The sample chosen used purposive sampling method and 56 companies were obtained. The path analysis method was used as the analysis technique which was solved by gradual regression analysis, with a significant value of 5%. The results of this study show that (1) managerial ownership effected on corporate social responsibility disclosure. (2). Corporate social responsibility disclosure has an effect on corporate performance. (3) Managerial ownership does not affect corporate performance, and (4) corporate social responsibility disclosure mediates the impacts of managerial ownership against corporate performance.
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Hayat, Maqsood, and Shehzad Khan. "Impact of corporate social responsibility guidelines 2013 on the extent of the corporate social responsibility activities and disclosures in Pakistan." Journl of Applied Economics and Business Studies 2, no. 1 (December 30, 2018): 61–74. http://dx.doi.org/10.34260/jaebs.216.
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The main objective of this study was to examine the impact of CSR guidelines 2013 on the level of corporate social responsibilities (CSR) activities and their disclosure in Pakistan. This study analyzed the voluntary disclosure guidelines impact on various stakeholders of the top companies of the year listed in Pakistan’s stock exchange for the five years (2011-2015). It is found that the introduction of these guidelines 2013 had a positive impact on the overall level of corporate social responsibilities disclosures (CSRD). It was also observed that the overall trends in the level of CSRD increased gradually within the sample period. There need to be continuous a requirement through regulations and local pressures on the firms for engaging in ethical business practices and to disclose that information to government organizations and general public. Corporations can gain both economically and ethically when they take CSR as marketing and public relation opportunity. Finally, corporations can give itself edge by distinguishing its operations from others and therefore gain competitive advantage.
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Anggraeni, Novita. "Gender, Komisaris Independen, Ukuran Dewan, Komite Audit, dan Pengungkapan Tanggung Jawab Sosial Perusahaan." E-Jurnal Akuntansi 30, no. 7 (July 10, 2020): 1827. http://dx.doi.org/10.24843/eja.2020.v30.i07.p16.
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This research aims to determine the effect of gender, independent commissioners, board size and audit committee on corporate social responsibility disclosure index. Sample used are companies listed on the Global Reporting Index database and listed on the Indonesia Stock Exchange for period 2013-2018, as many as 340 company-years. The sources of the data were taken from annual reports and sustainability reports. This research uses a quantitative approach and data analysis technique used is multiple linear regression analysis. The results shows that the size of the board and audit committee have a positive effect on corporate social responsibility disclosures. Independent commissioners have a negatif effect on corporate social responsibility disclosure, and no evidence of the effect of gender on corporate social responsibility disclosure.
Keywords: Corporate Social Responsibility Disclosure; Gender; Independent Commissioners; Board Size; Audit Committee.
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Zhang, Yuming, and Fan Yang. "Corporate Social Responsibility Disclosure: Responding to Investors’ Criticism on Social Media." International Journal of Environmental Research and Public Health 18, no. 14 (July 11, 2021): 7396. http://dx.doi.org/10.3390/ijerph18147396.
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Companies use corporate social responsibility (CSR) disclosures to communicate their social and environmental policies, practices, and performance to stakeholders. Although the determinants and outcomes of CSR activities are well understood, we know little about how companies use CSR communication to manage a crisis. The few relevant CSR studies have focused on the pressure on corporations exerted by governments, customers, the media, or the public. Although investors have a significant influence on firm value, this stakeholder group has been neglected in research on CSR disclosure. Grounded in legitimacy theory and agency theory, this study uses a sample of Chinese public companies listed on the Shanghai Stock Exchange to investigate CSR disclosure in response to social media criticism posted by investors. The empirical findings show that investors’ social media criticism not only motivates companies to disclose their CSR activities but also increases the substantiveness of their CSR reports, demonstrating that companies’ CSR communication in response to a crisis is substantive rather than merely symbolic. We also find that the impact of social media criticism on CSR disclosure is heterogeneous. Non-state-owned enterprises, companies in regions with high levels of environmental regulations, and companies in regions with local government concern about social issues are most likely to disclose CSR information and report substantive CSR activities. We provide an in-depth analysis of corporate CSR strategies for crisis management and show that crises initiated by investors on social media provide opportunities for corporations to improve their CSR engagement.
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Annisa H, Arditi, and Nuraini Nuraini. "CORPORATE SOCIAL RESPONSIBILITY DALAM BINGKAI SYARIAH." Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi 5, no. 2 (July 27, 2020): 165–71. http://dx.doi.org/10.24815/jimeka.v5i2.15550.
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Research in corporate social responsibility (CSR) has long been established yet there are still new dimensions for its discussion within the Islamic perspective. This study undertakes the investigation of CSR within the Islamic banking industry utilizing the Shariah Enterprise Theory (SET). It seeks to identify whether the factors of size, profitability and shariah compliance may play role in the disclosure of CSR by Islamic banks in Indonesia. All registered Islamic banks in Indonesia publishing their annual report for the period of 2011-2016 were employed as samples of this study. The findings demonstrated that some of the sampled banks have provided extensive and informative disclosure of CSR. Simulteanously the three studied variables consisting of size, profitability and shariah compliance were found to influence the CSR disclosure. Nevertheless, partially while bank size and profitability were found to influence the CSR disclosure yet there was no influence of shariah compliance towards CSR disclosure. This gives an interesting insight for further examination in future studies
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Stevie Khanaya Siahaan, Nadya. "FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN MANUFAKTUR." Bina Ekonomi 24, no. 2 (September 17, 2021): 15–30. http://dx.doi.org/10.26593/be.v24i2.5093.15-31.
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Disclosure of CSR in a company is an important thing for companies to do. The government itself has also made regulations that require companies to disclose CSR. But in reality, there are still many companies that have not made CSR disclosures by not making a Sustainability Report. There are many factors that can affect CSR disclosure in a company. This study aims to determine whether these factors really affect CSR disclosure. The factors studied were company size, financial performance, and environmental performance. Company size is measured by the natural logarithm of the company's total assets, financial performance is measured by the Return on Assets ratio, environmental performance is measured by the PROPER rating, and CSR disclosure is measured by the number of components disclosed based on GRI standards. This research is a quantitative research with a causal form. This research was conducted on manufacturing companies in Indonesia that have published financial reports and sustainability reports from 2017 to 2019, namely 10 companies. The data that has been collected in this study was then tested using IBM SPSS Statistics 26 software with several forms of testing, namely descriptive statistical tests, classical assumption tests consisting of normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test, t statistic test, and test. F statistics. The results of this study are company size does not partially affect CSR disclosure, financial performance does not partially affect CSR disclosure, environmental performance does not partially affect CSR disclosure, and company size, financial performance, and environmental performance do not simultaneously affect CSR disclosure.
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Zhang, Hongtao, and Chuanchen BI. "Research on the Relationship between Corporate Social Responsibility and Financial Performance of Chemical Companies." Technium Social Sciences Journal 35 (September 9, 2022): 490–99. http://dx.doi.org/10.47577/tssj.v35i1.7329.
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With the continuous development of social economy, the issue of corporate social responsibility has received extensive attention. At present, many companies directly incorporate social responsibility into their development and operations, and more and more companies have also begun to publish social responsibility reports to disclose their social and environmental information. According to a KPMG survey report, more than 75% of about 4,500 companies in 45 countries and regions around the world have released social responsibility reports. However, the regulatory authorities have not made mandatory requirements on the form of corporate social responsibility report information disclosure, and social responsibility information disclosure is a voluntary behavior of enterprises. It can be found from the social responsibility reports released by companies that most companies selectively disclose positive social responsibility information, but seldom disclose relatively negative social responsibility information in their reports, resulting in a low quality of corporate social responsibility reports. Then, the existing literature has not given a clear answer on the quality of information disclosure in corporate social responsibility reports and what impact it will have on financial performance. In this research, we would trying to find some evidence to answer this question.
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Nutriastuti, Nutriastuti, and Dea Annisa. "PENGARUH CORPORATE SOCIAL RESPONSIBILITY, KUALITAS AUDIT DAN UKURAN PERUSAHAAN TERHADAP CORPORATE SUSTAINABILITY REPORTING." JABI (Jurnal Akuntansi Berkelanjutan Indonesia) 3, no. 2 (July 9, 2020): 117. http://dx.doi.org/10.32493/jabi.v3i2.y2020.p117-128.
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This study aimed to get empirical evidence about the influence of Corporate Social Responsibility Disclosure and Quality Audit to Corporate Sustainability Reporting. Corporate Social Responsibility Disclosure was proxied by CSRDI (Corporate social responsibility disclosure index) based on indicators GRI 2016. Audit quality was proxied by big-four accounting firm or non big-four and measured by a dummy variable. The level of Corporate Sustainability Reporting disclosure measured through Sustainability Report Disclosure Index (SRDI) is expressed by comparing the number of disclosures by the company with a number of standar disclosure of the Global Reporting Initiative (GRI) 2016 index. The type of research is an associative quantitative research with the determination of samples testing purposive sampling method, of obtaining samples based on certain criteria. The data used is secondary data collected through companies listed on The Indonesia Stock Exchange. Hypothesis testing is done by technique, classic assumption test analysis and multiple linear regression test analysis used in this study to answer the main problem of research. The data collecied, then processed and analyzed using the program SPSS 25.0 for windows. The result of this study indicate that Corporate Social Responsibility has a significant positive effect on Corporate Sustainability Reporting. Audit Quality has no significant positive effect on Corporate Sustainability Reporting. SIZE has no significant positive effect on Corporate Sustainability Reporting. Simultaneous hypothesis testing shows that Corporate Social Responsibility, Audit Quality and SIZE together have a significant positive effect on Corporate Sustainability Reporting.
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Fahliyfi, Arvey. "ANALISIS HUBUNGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITYDENGAN KINERJA KEUANGAN PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA." Media Riset Akuntansi, Auditing & Informasi 14, no. 3 (December 1, 2014): 49–72. http://dx.doi.org/10.25105/mraai.v14i3.2812.
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The purpose of this research is determine the quality of Corporate Social Responsibility disclosure on the Mining Company’s through annual report, and analyze the relationship between social disclosure and financial performance on Mining Companies that are listed on Indonesia Stock Exchange. The sample in this research consist of 11 companies listed in Indonesia Stock Exchange in 2006, 2007, and 2008 period. Purposively used in this research. This research measures the variable of Corporate Social Responsibility by using a list of 79 items checklist issued by the Global Reporting Initiative (GRI) Guidelines, which is divided into 6 categories, there were Economy, Environtment, Human rights, Employee behavior, Responsibility of the product and Community. The result of this research indicates that Corporate Social Responsibility have positive relation with ROA and ROE company. This condition indicates company that have good finance performance, then disclosure of corporate social responsibilty will be wide, and company that wide disclosure of corporate social responsibility then company's finance performance will be good.
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Joanne Shaza Janang, Corina Joseph, and Roshima Said. "Corporate Governance and Corporate Social Responsibility Society Disclosure: The Application of Legitimacy Theory." International Journal of Business and Society 21, no. 2 (July 21, 2020): 660–78. http://dx.doi.org/10.33736/ijbs.3281.2020.
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It is important for companies to adhere to society’s values by engaging in corporate social responsibility activities to remain legitimate, which in turn, translated into disclosures in annual reports. Corporate governance mechanisms have been used as explanatory factors in determining the level of disclosures. This paper aims to determine the influence of corporate governance mechanisms on the society disclosure in Malaysian companies’ annual reports using the legitimacy theory. The level of society disclosure is examined against the Modified Society Disclosure Index (MoSDI), which was developed based on the society indicatorof Global Reporting Initiative Version 4.0, preliminary observation on the 2016 NACRA winners’ annual reports and past literature. The analysis involved 234 top Malaysian companies’ annual reports from 2014 to 2016. The results found that audit committee, independent directors, and size are significantly associated withthe level of society disclosure. By complying with good corporate governance practice, awareness can be raised and preventive measures can be taken in addressing society’s issues through proper society disclosure.The legitimacy gap can be reduced via the society disclosure.
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Ruri Rahayu, Gugus Irianto, and Arum Prastiwi. "The effect of earnings management and media exposure on corporate social responsibility disclosure with corporate governance as a moderating variable." International Journal of Research in Business and Social Science (2147- 4478) 10, no. 7 (November 7, 2021): 220–29. http://dx.doi.org/10.20525/ijrbs.v10i7.1471.
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This study aims to determine and analyze the effect of earnings management and media exposure on corporate social responsibility disclosure moderated by corporate governance. This study uses secondary data on manufacturing companies listed on the Indonesia Stock Exchange for a five-year period from 2016 to 2020. The sample selection used the purposive sampling method so that a total of 67 observations met the specified criteria. This study was tested using multiple linear regression and Moderated Regression Analysis. The results of this study provide empirical evidence that earnings management and media exposure have a positive effect on corporate social responsibility disclosure. Corporate governance with the proxies of the board of commissioners, independent commissioners and audit committees in weakening the influence of earnings management on corporate social responsibility disclosures each shows insignificant results. Meanwhile, corporate governance with the proxies of the board of commissioners and the audit committee was found to be able to strengthen the influence of media exposure on corporate social responsibility disclosure. However, independent commissioners cannot strengthen the influence of media exposure on corporate social responsibility disclosure.
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Gunawan, Juniati, and Devica Pratiwi. "Corporate Social Responsibility, Corporate Governance, and Corporate Financial Performance." Indonesian Management and Accounting Research 16, no. 1 (December 28, 2020): 49–70. http://dx.doi.org/10.25105/imar.v16i1.7887.
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This paper aims to analyze the influence of corporate social responsibility disclosures (CSRD) by corporate governance (CG) as a moderating variable on corporate financial performance (CFP). The CSRD were measured by the United Nations Environment Programme (UNEP) items and CG practices were evaluated by the Corporate Governance Perception Index (CGPI). The sample of 108 annual reports from 2011 to 2014, which were listed in the ‘Indonesia Most Trusted Companies Awards’ were analyzed through 2012 to 2015 SWA magazine. The moderated regression test was applied to analyze the corporate social responsibility disclosure (CSRD) to CFP, moderated by CG. The CFP were proxied by return on assets (ROA) and return on equity (ROE). This study reveals that CSRD has a significant positive influence to the company's ROA and ROE, and CG has been found weakening the relation between CSRD in influencing the ROA and ROE.
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Rehman, Ramiz Ur, Amir Ikram, and Fizzah Malik. "Impact Of Board Characteristics On Corporate Social Responsibility Disclosure." Journal of Applied Business Research (JABR) 33, no. 4 (June 30, 2017): 799. http://dx.doi.org/10.19030/jabr.v33i4.10001.
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The purpose of this study is to explore the link between corporate governance characteristics and corporate social responsibility disclosure of listed companies in the Pakistan stock Exchange (PSX), Pakistan. A sample of 179 companies from financial and non-financial sectors are studied from 2009 to 2015. The data is collected from their annual reports and websites. Binary logistic regression analysis is employed to test the models. The results reveal that board size, number of meetings and board independence are significant corporate governance characteristics to establish the link with corporate social responsibility disclosure. This study also explore that the trend of CSR disclosure is increasing in financial as well as non-financial sector. Additionally, the companies disclose their CSR activities lead in financial performance as compare to their counterpart. This study adds in the literature to explore the influence of board characteristics on corporate social responsibility disclosure from a developing country’s perspective.
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Triyanto, Dedik Nur, and Lutfi Kurniatir Rohmah. "Characteristics of Islamic Corporate Social Responsibility (ICSR) Disclosures." Indonesian Accounting Review 12, no. 1 (January 7, 2022): 29. http://dx.doi.org/10.14414/tiar.v12i1.2605.
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The company’s CSR activities illustrate that, in addition to carrying out its operational activities, the company is also responsible for the sur-rounding environment. This sharia-based social performance reporting is assessed based on the sharia index developed by AAOFI (Accounting and Auditing Organization for Islamic Financial Institutions). The purpose of this study was to determine the effect of public share ownership, firm size, leverage, profitability, and corporate governance on the disclosure of Islamic Corporate Social Responsibility (ICSR). The sample was taken from 12 sharia companies registered in the Jakarta Islamic Index (JII) for the 2015-2020 period using a purposive sampling technique. The data were analysed using panel data regression analysis through the EViews 11 application. Firms and profitability affect Islamic Corporate Social Responsibility (ICSR) disclosures, and public share ownership has a negative effect on ICSR disclosures, while leverage and corporate governance variables do not affect Islamic Corporate Social Responsibility (ICSR) disclosures. Based on the results of this study, it is expected that elements in corporate governance can carry out their duties and responsibilities in carrying out their duties so that ICSR disclosure is carried out better.
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Zaid, Mohammad A. A., Man Wang, and Sara T. F. Abuhijleh. "The effect of corporate governance practices on corporate social responsibility disclosure." Journal of Global Responsibility 10, no. 2 (June 3, 2019): 134–60. http://dx.doi.org/10.1108/jgr-10-2018-0053.
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Purpose The purpose of this study is to empirically examine the deeply rooted relationships between corporate governance (CG) and corporate social responsibility (CSR) disclosure as two complementary mechanisms used by companies to reinforce the link with stakeholders and whether the extent of CSR disclosures made by Palestinian non-financial-listed companies during the period from 2013 to 2016 is associated with CG practices. Design/methodology/approach Content analysis technique was used to extract and measure CSR information from annual reports of 33 companies listed on the Palestine Stock Exchange (PEX). Therefore, CSR disclosure index was constructed using 32 items divided into four categories as a measure of the extent of CSR disclosure in the firm’s annual reports. OLS regression was performed to test the association between CG and the extent of CSR disclosure in this longitudinal study. Findings Panel data reveal that the level of CSR reporting has slightly increased over the study period. Further, the results also show that the level of CSR disclosure is positively and significantly affected by board size and independence, while gender diversity has a positive but statistically insignificant influence. Additionally, CEO duality is negatively and significantly correlated with CSR disclosures. Research limitations/implications The study designs are limited to the Palestinian non-financial-listed firms. Furthermore, the generalisation of the findings might be restricted solely to the listed companies working in similar socioeconomic status. Practical implications The findings of this study can draw policy-makers’ attention in developing countries, particularly in the Arab world, to meet the increasing need for updating the regulatory and institutional framework in the vein of CG reform and the related regulatory policies to promote the efficiency of CSR practices. Social implications More efforts should be made to strengthen the awareness of the Palestinian listed companies of the advantages of CSR reporting on social reality. Thus, from a management perspective, companies have to take equally into account the financial and social outcomes of CSR activities. Originality/value Empirical evidence on the nexus between CG and CSR disclosure from countries affected by socio-political instability is extremely limited. This study bridges this research gap and contributes theoretically and practically to the CSR literature by providing empirical evidence from a developing country with a unique business environment.
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Fauziah, Dien Ajeng, Eko Ganis Sukoharsono, and Erwin Saraswati. "Corporate social responsibility disclosure towards firm value." International Journal of Research in Business and Social Science (2147- 4478) 9, no. 7 (December 12, 2020): 75–83. http://dx.doi.org/10.20525/ijrbs.v9i7.967.
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This research aims to investigate and analyze the effect of corporate social responsibility disclosure on firm value, either directly or indirectly, by involving innovation as a mediator. This study uses secondary data on manufacturing companies listed on the Indonesia Stock Exchange for a period of four years from 2015 to 2018. The sample selection method uses the purposive sampling method with several criteria to produce 104 companies as the research sample so there are 416 observations. The analysis technique used is a simple and multiple linear regression analysis technique using the STATA 13 application as well as the Sobel Test for mediation tests. The results of this study provide empirical evidence that both in quality and quantity corporate social responsibility disclosure has an effect on increasing firm value. The results also show that corporate social responsibility disclosure cannot increase firm value through innovation due to a lack of research and development activity in most manufacturing companies because research and development activities require a long time and process as well as ineffective patent protection. Innovation has an insignificant effect on firm value due to the high cost of research and development can have an impact on large costs that reduce profits. However, innovation can be increased by corporate social responsibility disclosure, which means investing in corporate social responsibility disclosure can indirectly encourage the development of innovative product and process activities in the company. Innovation becomes a partial mediation variable so that innovation works partially in mediating between corporate social responsibility disclosure and firm value.
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Sunarsih, Uun, and N. Nurhikmah. "Determinant of The Corporate Social Responsibility Disclosure." ETIKONOMI 16, no. 2 (July 3, 2017): 161–72. http://dx.doi.org/10.15408/etk.v16i2.5236.
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Corporate Social Responsibility (CSR) has a very important role for the company and now become an obligation for every company. The purpose of this study examined the effect of institutional ownership, board of commissioners, profitability and size on CSR disclosure. This research conducted at mining manufacturing companies listed in Indonesia Stock Exchange period 2013-2014 and obtained 76 sample companies. The method used is multiple regression analysis. The result showed only institutional ownership affecting CSR disclosure. This suggests institutional ownership structure can act in monitoring the company. Independent board has not effected on CSR, it failed to monitor the actions of top management. Profitability has not effected on the disclosure of CSR, it enabled the company to have two perspectives on CSR. The most companies view CSR as a deduction from earnings. CSR disclosure has not affect the size of the CSR disclosure area.DOI: 10.15408/etk.v16i2.5236
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Kurniawan, Muhammad Alif, Mienati Somya Lasmana, and Santi Novita. "Corporate Social Responsibility Disclosure: Tax Agresiveness Indication?" Jurnal Reviu Akuntansi dan Keuangan 10, no. 2 (August 12, 2020): 359. http://dx.doi.org/10.22219/jrak.v10i2.12496.
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The purpose of this study to test whether Corporate Social Responsibility disclosure can be used as a firms’ indication of the tax aggressiveness. Unlike the previous study, this paper uses both Effective Tax Rate Differences and Current Effective Tax Rate to provide the degree of aggressiveness. Besides, it compares among industries in Indonesia. The independent variable of this research is Corporate Social Responsibility disclosure measured by the Corporate Social Responsibility Disclosure Index based on the GRI G4 standard. The sample of this research is companies listed on the Indonesia Stock Exchange during the 2014-2018 period, except for the financial and construction sector. With 506 observations, the results of this research indicate that Corporate Social Responsibility disclosure has a significant effect on tax aggressiveness. The research implication provides the awareness to the tax authority that a good reputation of social responsibility can be a sign of tax aggressiveness existence. In addition, the result suggests that industry type is needed to be considered relate to taxation strategies.
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Rusman, Hedar. "PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY : PERAN PEMODERASI DEWAN KOMISARIS." CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini 3, no. 1 (April 11, 2022): 101–12. http://dx.doi.org/10.31258/current.3.1.101-112.
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This study00aims to empirically analyze the moderating role of the board of commissioners by under effects of profitability, liquidity, and leverage on corporate social responsibility disclosure. Data analysis using multiple linear regression method with 128 samples of a manufacturing company from 2016-2018 and listing at BEI Jakarta. This study showed that real earning management, profitability, and liquidity positively impact corporate social responsibility disclosure, while leverage has a negative impact on corporate social00responsibility disclosure. In addition, that board of commissioners has been strengthened by the effect of real earning management and liquidity on corporate social responsibility disclosure. That board00of commissioner has not been strengthened by the effects of profitability and liquidity on corporate social responsibility disclosure. On the other hand, it also to showed that the board of commissioners had not been weakened by the effect of leverage on corporate social responsibility disclosure
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Mikial, Masayu, Nina Fitriana, Meti Zuliyana, Rizal Effendi, and Sasiska Rani. "The Effect of Company Size, Return on Assets and Leverage on the Disclosure of Corporate Social Responsibility by the Companies that Present Sustainability Reporting on the Indonesia Stock Exchange." Oblik i finansi, no. 2(96) (2022): 111–17. http://dx.doi.org/10.33146/2307-9878-2022-2(96)-111-117.
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The organization's positive and negative impacts on the environment, society and economy are disclosed in the sustainability report. In Indonesia, a sustainable report is not a company obligation, so not many companies have published it. To meet the demands of stakeholders, companies usually express the corporate social responsibility in Sustainability Reporting. There are many factors that influence the disclosure of social responsibility, including company size, profitability and leverage. The purpose of this study is to empirically examine the effect of Company Size, Return on Assets and Leverage on The Disclosure of Corporate Social Responsibility in the company that presents Sustainability Reporting on the Indonesia Stock Exchange. This study uses secondary data obtained from annual reports and sustainability reports. The sample used is 80 companies listed on the Indonesia Stock Exchange in 2015-2018. This study analyzes the data using Partial Least Square. The results of this study indicate that Company size has no effect on corporate social responsibility disclosure. There is an effect of company profitability on corporate social responsibility disclosure. The direction of influence is positive which means if profitability increases it will be followed by an increase in corporate social responsibility disclosure. Leverage has no effect on corporate social responsibility disclosure. The findings in this study relate to Indonesian companies that publish sustainability reports and disclose social responsibility according to the GRI G4 standard.
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Herlina, Lena. "Corporate Social Responsibility Disclosure on Tax Avoidance." JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) 5, no. 1 (April 24, 2021): 98–103. http://dx.doi.org/10.36555/jasa.v5i1.1512.
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This study was conducted to examine the effect of disclosure of corporate social responsibility on tax avoidance. In this study, the disclosure of corporate social responsibility is measured by the GRI-G4 standard. Data were analyzed using simple regression. The population chosen in this study were 55 manufacturing companies in various industrial sectors and the food and beverage sub-sector consumption sector which were listed on the Indonesia Stock Exchange for 4 years in 2015-2018 using the purposive sampling method. In order to obtain a sample of 18 companies that meet the criteria. The results of this study indicate that disclosure of corporate social responsibility has an effect on tax avoidance.
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Testarmata, Silvia, Fabio Fortuna, and Mirella Ciaburri. "The communication of corporate social responsibility practices through social media channels." Corporate Board role duties and composition 14, no. 1 (2018): 34–49. http://dx.doi.org/10.22495/cbv14i1art3.
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Corporations are rapidly expanding their use of social media in corporate disclosure, and many firms are now entering into a virtual dialogue with stakeholders to communicate their economic, social and environmental impacts on society. However, the use of social media as a form of dissemination in communicating corporate social responsibility still remains an under-investigated research topic. Stemming from these considerations, the purpose of the paper is to analyse how companies are using social media platforms to disclose the corporate social responsibility practices in order to engage stakeholders in compelling and on-going virtual dialogs, comparing how Socially Responsible and Not Socially Responsible companies use social media platforms to communicate their corporate social responsibility initiatives and interventions. The analysis supports the current calls for innovative forms for corporate disclosure and provides empirical evidence on the corporate use of social media for communicating CSR practices, using a sample of Italian Listed companies.
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Musa, Kartika Septiary Pratiwi, Erwin Saraswati, and Roekhudin Roekhudin. "PENGARUH TATA KELOLA PERUSAHAAN DAN MANAJEMEN LABA TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL." SIMAK 18, no. 02 (November 14, 2020): 101–17. http://dx.doi.org/10.35129/simak.v18i02.146.
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This research aims to test corporate governance and earning management to corporate social responsibility disclosure. Sample on this resesarch are 62 manufacturing companies and is family company that chosen by purposive sampling method. According to the analysis result, this research shows that earning management has positive and significant impact to corporate social responsibility disclosure and corporate governance that proxied with board of commissioner stated that there is positive relation on corporate social responsibility disclosure, on independent commissioner proportion doesn’t affect significantly to corporate social responsibility disclosure, and on audit committee has significant impact on corporate social responsibility disclosure.
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Javaid Lone, Ehtazaz, Amjad Ali, and Imran Khan. "Corporate governance and corporate social responsibility disclosure: evidence from Pakistan." Corporate Governance: The International Journal of Business in Society 16, no. 5 (October 3, 2016): 785–97. http://dx.doi.org/10.1108/cg-05-2016-0100.
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Purpose This paper aims to investigate whether there is any change in corporate social responsibility (CSR) disclosure in Pakistani companies after the introduction of CSR voluntary guidelines in 2013 by Securities and Exchange Commission of Pakistan (SECP) and determine the effect of corporate governance (CG) elements on CSR disclosure. Design/methodology/approach Content analysis was applied to measure CSR disclosure from annual and sustainability reports of 50 companies from eight different sectors from 2010 to 2014. Paired-samples t-test was applied to examine the difference in CSR disclosure. Regression analysis was used to examine the relationships between CG elements and CSR disclosure. Findings Paired-samples t-test shows an increase in the extent of CSR disclosure after the introduction of CSR voluntary guidelines in 2013. The one-way ANOVA test reveals that the extent of CSR disclosure is different across various sectors. Multiple regression results prove that independent directors, women directors and board size positively affect the extent of CSR disclosure. Practical implications SECP should enforce medium-sized firms to start producing CSR reports. Voluntary guidelines of 2013 moderately improved CSR reporting. Therefore, enforcement of the SECP rule of independent directors may enhance the extent of CSR disclosure. Originality/value This study is the first to examine the effect of CSR voluntary guidelines issued by SECP in 2013 and CG elements on CSR disclosure in Pakistan.
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Tarigan, Yulinda, and Danu Adisaputra. "Pengaruh Good Corporate Governance terhadap Corporate Social Responsibility Disclosure." JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS 8, no. 2 (December 30, 2020): 163–70. http://dx.doi.org/10.30871/jaemb.v8i2.2089.
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Penelitian ini bertujuan untuk menganalisis pengaruh tata kelola perusahaan yang baik yang diproksikan dengan ukuran komisaris, proporsi komisaris independen, kepemilikan manajerial, kepemilikan institusional, dan ukuran komite audit terhadap pengungkapan tanggung jawab sosial perusahaan. Dengan demikian, penelitian ini menggunakan data yang merupakan data sekunder dari laporan tahunan perusahaan keuangan di Indonesia. Selain itu, penelitian ini dilakukan oleh 34 perusahaan keuangan di Bursa Efek Indonesia yang dipilih dengan metode purposive sampling. Selain itu, penelitian ini telah diuji dengan analisis regresi linier berganda, uji F, dan uji koefisien determinasi. Lebih jauh lagi, hasil penelitian ini menunjukkan bahwa ukuran komisaris, proporsi komisaris independen, kepemilikan manajerial, kepemilikan institusional dan ukuran komite audit berpengaruh positif terhadap pengungkapan tanggung jawab sosial perusahaan. Penelitian ini berkontribusi pada literatur yang ada dan memberikan informasi tentang tata kelola perusahaan yang baik dan pengungkapan tanggung jawab sosial perusahaan yang digunakan oleh perusahaan dan investor. Sebagai kesimpulan, studi masa depan harus menggunakan variabel independen lainnya yang dapat mempengaruhi pengungkapan tanggung jawab sosial perusahaan.
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Lim, Ying Zhee, Mohammad Talha, Junaini Mohamed, and Abdullah Sallehhuddin. "Corporate social responsibility disclosure and corporate governance in Malaysia." International Journal of Behavioural Accounting and Finance 1, no. 1 (2008): 67. http://dx.doi.org/10.1504/ijbaf.2008.021026.
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