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Lee, Dongheun, Sejoong Lee, and Na-Eun Cho. "Voluntary Disclosure and Market Valuation of Sustainability Reports in Korea: The Case of Chaebols." Sustainability 11, no. 13 (June 28, 2019): 3577. http://dx.doi.org/10.3390/su11133577.
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This paper investigates whether chaebol firms tend to issue corporate social responsibility (CSR) reports more than non-chaebol firms. Based on previous studies documenting chaebols’ tunneling activities at the expense of other shareholders, we anticipate that chaebol firms are more likely to voluntarily disclose their CSR reports even if investors may discount their values because CSR disclosure is an effective means of window dressing. The empirical results support our expectations. We find that chaebol firms are more likely to disclose CSR reports and a chaebol firm’s CSR report disclosure is less evaluated than a non-chaebol firm in the capital market. The result indicates that even if CSR report disclosure may have positive effect on firm value in general, investors may discount the value of chaebol firms’ CSR reports.
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Ding, David K., Christo Ferreira, and Udomsak Wongchoti. "Reading between the lines: not all CSR is good CSR." Pacific Accounting Review 30, no. 3 (August 6, 2018): 318–33. http://dx.doi.org/10.1108/par-07-2017-0048.
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Purpose This paper aims to investigate whether corporate social responsibility (CSR), as evidenced in annual financial reports, is associated with a firm’s financial performance in New Zealand. Design/methodology/approach A word count approach of several key CSR indicators found in the audited financial reports of NZX50 constituent firms is used. Several variables are constructed that measure the presence of CSR within the annual report such as sustainability, responsibility, social, environment, diversity, employee and community, and eight other variables within the annual report that measure the penetration of stakeholder engagement. Control variables and alternative measures of CSR are also included. Descriptive statistics and results of both univariate and multivariate tests are provided. Findings The findings establish a positive connection between CSR and financial performance. It is shown that firms that are unable to focus their attention on key stakeholders, but instead waste managerial capital on vague social policies and activities, are associated with weaker performance. Firms that consider the protected indigenous peoples as key stakeholders are associated with superior performance, especially when the firm is seeking regulatory approval. Social implications Evidence is provided that CSR and Maori stakeholder engagement is implied by financial reports that have a significant association with corporate financial performance. Originality/value The results provide one of the first analyses linking the interplay between CSR, Maori and corporate financial performance using information publicly observable in annual financial reports. Evidence of an association between firms that indicate awareness of their community and higher levels of return on assets (ROA) is provided.
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Clarkson, Peter, Yue Li, Gordon Richardson, and Albert Tsang. "Causes and consequences of voluntary assurance of CSR reports." Accounting, Auditing & Accountability Journal 32, no. 8 (December 2, 2019): 2451–74. http://dx.doi.org/10.1108/aaaj-03-2018-3424.
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Purpose The purpose of this paper is twofold. First, the authors investigate a firm’s decision to provide a CSR report, and if so, whether to have the report assured and to seek higher quality assurance as reflected through the choices of the scope of the assurance and type of assurer, Big 4 accounting firm vs specialist consultant. Second, the authors investigate the impact of voluntary assurance of CSR reports, assurance scope and type of assurer on the likelihood of inclusion in the DJSI and on market valuation. Design/methodology/approach The study’s sample consists of 17,050 firm-year observations from 40 countries with CSR reports available from Corporate Register and ESG metrics available from ASSET4 over the period 2009–2015. The study first empirically examines the associations between CSR commitment and each of CSR report provision, CSR report assurance, assurance scope and type of assurer. It then examines that association between both inclusion in the DJSI and market valuation with each of CSR report assurance, assurance scope and type of assurer, using inclusion in the DJSI as an objective measure of a firm’s reputation for sustainability given its recognition as a leading indicator for corporate sustainability and market valuation as a reflection of the broader set of capital market participants. Findings The authors establish two key findings consistent with the predictions of signaling theory. First, we show that high CSR commitment firms are more likely to: provide standalone CSR reports; obtain assurance; obtain assurance from a Big 4 accounting firm; and, adopt higher assurance scope. Second, the authors find that both CSR report assurance and assurance scope increase the likelihood of inclusion in the DJSI, but that the type of assurance provider does not. Alternatively, the authors find that capital market participants appear to value the provision of a CSR report only when it is assured by a Big 4 accounting firm. Originality/value The results in the existing literature exploring the capital market benefits to CSR Assurance have been mixed. Firms that voluntarily obtain CSR Assurance incur a cost in doing so and must perceive a net benefit from obtaining such assurance. Despite the limited guidance currently provided by existing CSR standards, we establish the existence of benefits to obtaining CSR Assurance in terms of enhanced likelihood of DJSI inclusion and, more generally, enhanced market valuation. The discussions with DJSI analysts indicate that CSR assurance does enhance the perceived reliability of CSR data, thus improving user confidence.
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Sun, Weizhang, Chunguang Zhao, Yaping Wang, and Charles H. Cho. "Corporate social responsibility disclosure and catering to investor sentiment in China." Management Decision 56, no. 9 (September 10, 2018): 1917–35. http://dx.doi.org/10.1108/md-08-2017-0806.
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Purpose The purpose of the paper is to examine the impact of investor sentiment on managers’ decisions to provide CSR disclosures. The core issue focuses on whether, why and how managers adjust their approach to CSR disclosure to cater to the investor sentiment. Design/methodology/approach On the basis of 13,488 observations of A-share listed companies, the authors examine the impacts of investor sentiment on CSR disclosure, which is measured separately by the propensity to issue a standalone CSR report and the quality of CSR reports. Furthermore, the authors examine the moderating role of institutional factors in China. Findings The authors find that during low-sentiment periods, managers are more likely to issue a standalone CSR report and the quality of CSR reports is higher, and vice versa. Additionally, the authors find that the negative correlations between CSR disclosure and investor sentiment are stronger in state-owned enterprises. Research limitations/implications First, the measurement of investor sentiment reflects only a part of characteristics of investor sentiment. Second, the authors pay less attention to the specific items of a CSR report. Originality/value The study contributes to the literature on CSR disclosure and investor sentiment by combining the two fields together. Furthermore, the study deepens the understanding of the institutional context in China and contributes to research on the predictors of CSR disclosure.
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Octavia, Helen, and Hermi Hermi. "PENGARUH TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP KINERJA PERUSAHAAN(STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERCATAT DI BURSA EFEK INDONESIA PADA TAHUN 2010 DAN 2011)." Jurnal Akuntansi Trisakti 1, no. 1 (February 7, 2014): 41. http://dx.doi.org/10.25105/jat.v1i1.4801.
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<span class="fontstyle0">The purpose of this research is to test the effect of CSR on firm financial and market performance. This research used Corporate Social Disclosure Index (CSDI) as a measure of CSR disclosure, based on indicators from Research Based. The samples of this research are 56 public firms manufacture listed in Indonesian Stock Exchange (IDX) year 2010 and 2011. Relatively lower score of CSDI shows that CSR disclosure in firms’ annual report is still low. This may due to there is still no mandatory rules regarding CSR disclosure in Indonesia and the lack of firms’ awareness of the importance of CSR and its disclosure in annual report. Test results show that CSR disclosure have positive and significant effect on Return on Asset as a measure of financial performance, but CSR disclosure do not has significant effect on cumulative abnormal return (CAR) as a measure of market performance.</span>
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Liu, Yue, Pierre Failler, and Liming Chen. "Can Mandatory Disclosure Policies Promote Corporate Environmental Responsibility?—Quasi-Natural Experimental Research on China." International Journal of Environmental Research and Public Health 18, no. 11 (June 3, 2021): 6033. http://dx.doi.org/10.3390/ijerph18116033.
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Corporate environmental responsibility (CER) is an important component of the corporate social responsibility (CSR) report, and an important carrier for enterprises to disclose environmental protection information. Based on the corporate micro data, this paper evaluates the effect of a mandatory CSR disclosure policy on the fulfillment of corporate environmental responsibility by adopting the difference-in-differences model (DID) with the release of a mandatory disclosure policy of China in 2008 as a quasi-natural experiment. The study draws the following conclusions: First, a mandatory CSR disclosure policy can promote the fulfillment of CER. Second, after the implementation of a mandatory CSR disclosure policy, enterprises can improve their CER level through two channels: improving the quality of environmental management disclosure and increasing the number of patents. Third, the heterogeneity of the impacts of mandatory CSR disclosure on CER is reflected in three aspects: different CER levels, different corporate scales and a different property rights structure. In terms of the CER level, there is an inverted U-shaped relationship between the CER level and mandatory CSR disclosure effect. In terms of the corporate scale, mandatory disclosure of CSR plays a greater role in large-scale enterprises. In terms of the structure of property rights, mandatory CSR disclosure has a greater effect on non-state-owned enterprises.
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Brown-Liburd, Helen, and Valentina L. Zamora. "The Role of Corporate Social Responsibility (CSR) Assurance in Investors' Judgments When Managerial Pay is Explicitly Tied to CSR Performance." AUDITING: A Journal of Practice & Theory 34, no. 1 (May 1, 2014): 75–96. http://dx.doi.org/10.2308/ajpt-50813.
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SUMMARY While corporate social responsibility (CSR) reports are intended to faithfully represent CSR performance, voluntarily disclosed CSR information tends to be positive, and demand is rising for both independent assurance and integrated reporting of CSR. However, the supply of CSR assurance is not widespread in the United States, and CSR performance information remains largely separated from supporting and governance information. We thus examine the role of CSR assurance when information on CSR investment level is integrated with information on whether managerial pay is explicitly tied to sustainability. While a firm may report a high level of CSR investment to indicate an authentic commitment to CSR, investors may become skeptical of reported information if managerial pay is explicitly tied to CSR performance. Such pay-for-CSR-performance provides managers with greater incentives to overinvest in CSR and thereby report strong CSR performance. In turn, investors will seek CSR assurance as a disclosure credibility signal. Accordingly, we find that, in the presence of pay-for-CSR-performance and high CSR investment level, investors' stock price assessments are greater only when CSR assurance is also present. Our findings highlight the importance of examining CSR disclosure factor interaction effects, and provide support for the expansion of CSR assurance and integrated reporting. Data Availability: Data available upon request.
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Chiu, An-An, Ling-Na Chen, and Jiun-Chen Hu. "A Study of the Relationship between Corporate Social Responsibility Report and the Stock Market." Sustainability 12, no. 21 (November 5, 2020): 9200. http://dx.doi.org/10.3390/su12219200.
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This study mainly investigates the relationship between corporate social responsibility (CSR) reporting and the reaction in the stock market. Specifically, we utilize the data from Taiwanese stock market from 2012 to 2017 to examine whether the CSR report disclosed by the listed companies on the Taiwan Stock Exchange and the Taipei Exchange will cause abnormal returns on the short-, mid- or long-term horizon. The empirical results demonstrate that companies which disclose their CSR reports generate higher and more positive mid- to long-term abnormal returns than undisclosed companies. In addition to filling the gap of previous studies, this study also examines whether CSR reports mitigate the information asymmetry between management and stakeholders. Companies disclosing their CSR reports will boost the confidence of investors and lead to higher stock return valuations.
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Du, Kai, and Shing-Jen Wu. "Does External Assurance Enhance the Credibility of CSR Reports? Evidence from CSR-Related Misconduct Events in Taiwan." AUDITING: A Journal of Practice & Theory 38, no. 4 (March 1, 2019): 101–30. http://dx.doi.org/10.2308/ajpt-52418.
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SUMMARY This study examines the credibility of corporate social responsibility (CSR) reports and the role of external assurance on CSR reports. Based on a sample of listed firms in Taiwan, we find that the issuance of CSR reports is not associated with a lower incidence, or frequency, of future CSR-related misconduct, unless accompanied by external assurance. In other words, external assurance can enhance the credibility of CSR reports. Moreover, the perceived credibility of CSR reports depends on whether firms genuinely fulfill their CSR commitments. For first-time offenders, prior CSR reports play a significant role in protecting firm value when misconduct does occur; however, for repeat offenders, such an insurance role does not exist, regardless of whether the CSR report is assured or not. Our findings attest to the benefits of CSR assurance and underscore the importance of understanding CSR practice in the context of country-specific institutions. JEL Classifications: M14; M41; M42. Data Availability: Data are available from sources identified in the paper. Manually collected data on CSR-related misconduct events will be provided upon request.
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Misztal, Anna. "Social report as a tool for management csr." Studia i Prace WNEiZ 43 (2016): 75–88. http://dx.doi.org/10.18276/sip.2016.43/1-07.
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Hetze, Katharina, and Herbert Winistörfer. "CSR communication on corporate websites compared across continents." International Journal of Bank Marketing 34, no. 4 (June 6, 2016): 501–28. http://dx.doi.org/10.1108/ijbm-02-2015-0022.
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Purpose – The purpose of this paper is to evaluate how the 106 largest banks in the world use their corporate websites for corporate social responsibility (CSR) communication, identifying CSR communication patterns by continent. Design/methodology/approach – An analysis of the location of CSR information on the banks’ corporate websites, a longitudinal analysis of the publication of CSR reports by the banks from 2000 to 2012, and a content analysis of the most current CSR reports in the recent period of study were undertaken. Findings – Three-quarters of the banks communicate on CSR issues on their corporate website – either located in the section “About Us” or under a separate “CSR” heading which is directly accessible on the front homepage. Company reports published on the website are the most important vehicle for CSR communication. Their publication increased from six for the publication year 2000 to a peak of 63 reports for the year 2011. The reports’ titles are most commonly linked to the concepts of “responsibility” or “sustainability” and refer to ten main stakeholders and topics. In a comparison between continents there is a difference in the use of titles: European banks prefer the title “Sustainability Report”, while Asian and American banks in particular prefer the title “CSR Report”. Research limitations/implications – The paper focuses on corporate communications, and therefore does not address perspectives on CSR communication from other disciplines. Within CSR communication, sources of CSR-related information other than the corporate websites have not been considered. Originality/value – This paper gives the first comprehensive picture of the trend in CSR communication on corporate websites in the global banking sector.
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Birkey, Rachel N., Ronald P. Guidry, and Dennis M. Patten. "Does CSR Reporting Really Impact FERCs?" Accounting and the Public Interest 17, no. 1 (September 1, 2017): 144–62. http://dx.doi.org/10.2308/apin-51921.
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ABSTRACT As part of a study on the value of corporate social responsibility (CSR) reporting for market participants, Dhaliwal, Radhakrishnan, Tsang, and Yang (2012) document a positive future earnings response coefficient (FERC) related to CSR report issuance. They argue the reports allow investors to better identify companies' social and environmental performance and thus better predict their future earnings. Our concern is that they fail to consider that CSR reports are likely issued for reasons other than informing investors, and we further argue that the low average quality of CSR reports makes it unlikely that companies use them for informing investors of actual social and environmental performance. Focusing on only first-time issuances of CSR reports by U.S. firms, we find, in contrast to Dhaliwal et al. (2012), no significant impacts on FERCs. Our results are robust to consideration of report quality and potentially differing impacts for firms operating in industries facing higher levels of social or environmental exposure. The findings thus suggest the claims made by Dhaliwal et al. (2012) regarding CSR reporting are questionable.
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Bacha, Sami, and Aymen Ajina. "CSR performance and annual report readability: evidence from France." Corporate Governance: The International Journal of Business in Society 20, no. 2 (November 4, 2019): 201–15. http://dx.doi.org/10.1108/cg-02-2019-0060.
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Purpose This study aims to examine the relationship between the corporate social responsibility (CSR) performance and the readability of annual report. The shareholder theory suggests that CSR firms will provide more transparent disclosures because this reflects a socially and environmentally responsible behavior and a firm’s commitment to high ethical standards. In the same time, the agency theory offers an opposite view. It predicts that opportunistic managers use CSR as an entrenchment strategy and hide their maneuvers through complex textual financial disclosures. Design/methodology/approach Based on a sample of 100 listed firms on the French CACAll-shares index over the period from 2013 to 2016, the authors use a panel regression analysis and run other estimation methods (IV-2SLS) and simultaneous equation model to address the endogeneity issues. They assess the readability of annual reports using the Gunning-Fog Index and the Flesch Index derived from the computational linguistics literature. Findings The results show a significant positive relationship between CSR performance and the readability of annual report. Firms engaging in CSR practices are more likely to provide transparent disclosures with higher readability because this reflects a socially responsible behavior and a firm’s commitment to high ethical standards. This result supports the stakeholder theory and the corporate reputational view. The finding is also robust to alternative readability measurements and to endogeneity bias. Practical implications This study helps all market participants to more comprehensively evaluate the CSR performance disclosed on annual report. It encourages managers to consider CSR as a means to prevent the opacity risk through improved information quality. It also drives French authorities to better regulate the narrative disclosure of CSR firms and change the way companies design their reporting practices. Moreover, it encourages CSR rating agencies to become the dominant definition of CSR evaluation by granting more importance to the quality of disclosed information. Originality/value This study extends previous research on the potential impact of CSR on information quality measured by annual report readability in the French context. Unlike prior studies on the impact of CSR on information quality, that focus exclusively on earnings management and adopt qualitative approaches to assess the SCR score, the authors use simultaneously the Gunning–Fog Index and the Flesch Index to assess the information quality and extract the CSR score from the CSRHub database of companies’ social, environmental and governance performance.
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Su, Weichieh, and Danchi Tan. "Business Groups and CSR Report Quality." Academy of Management Proceedings 2016, no. 1 (January 2016): 12086. http://dx.doi.org/10.5465/ambpp.2016.12086abstract.
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Hickman, L. Emily. "Information asymmetry in CSR reporting: publicly-traded versus privately-held firms." Sustainability Accounting, Management and Policy Journal 11, no. 1 (January 6, 2020): 207–32. http://dx.doi.org/10.1108/sampj-12-2018-0333.
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Purpose This paper aims to investigate the motivations behind the publication of corporate social responsibility (CSR) reports, and particularly the effect of information asymmetry between firms and their owners. Design/methodology/approach A natural experiment contrasting the CSR reporting of private vs public firms is used to test whether the degree of information asymmetry is a significant factor in the decision to publish CSR reports. Using a hand-collected sample of the 239 largest US private companies matched with publicly-traded firms, the effect of these inherently different information environments on CSR reporting is tested through logistic regression. Factors suggested by stakeholder and legitimacy theories are tested for their differential impact on private vs public firms’ decisions to publish a CSR report. Findings Results indicate that private firms are less likely to publish a CSR report than similar public firms. Public firms also follow Global Reporting Initiative guidelines more frequently, consistent with signaling report quality to dispersed investors. A subsample of private companies facing greater information asymmetry is found to be similar to public firms in their reporting behavior, reinforcing the link between information asymmetry and CSR disclosure. Further analysis suggests that non-owner stakeholders play an important role in private companies’ CSR reporting decisions. Practical implications In addition to accounting and governance scholars, the findings should interest private firm managers preparing for an initial public offering (IPO), as the evidence suggests that CSR reporting is used to communicate information to dispersed investors. The insight into reporting motivations should be useful to accountants engaged in CSR consultation and assurance. Social implications With the growing attention paid to the CSR performance of firms, demonstrated by the growth in socially responsible investing, the study provides evidence that effective communication of CSR information to investors may play a key role in CSR-engaged firms’ disclosure strategies. Originality/value To the best of the author’s knowledge, this study is the first to analyze the CSR reporting decisions of a large sample of publicly-traded and privately-held firms. The results add to our understanding of what motivates firms to publish CSR reports, highlighting the importance of information asymmetry between the firm and its owners.
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Zhang, Zhengyong, and Hong Chen. "Media coverage and impression management in corporate social responsibility reports." Sustainability Accounting, Management and Policy Journal 11, no. 5 (November 4, 2019): 863–86. http://dx.doi.org/10.1108/sampj-10-2018-0293.
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Purpose Because corporate social responsibility (CSR) reports in China are surging in quantity but are low in quality, impression management in CSR reports has become a hot research topic in recent years. This paper aims to research whether and how media coverage affects CSR report impression management and whether CSR report disclosure attributes have different regulating effects. Design/methodology/approach Based on the effective supervision hypothesis and the market pressure hypothesis, this study uses Heckman’s two-stage regression model to examine the effect of media coverage on CSR report impression management from the perspective of managers’ self-interest. Findings The results support the market pressure hypothesis, which suggest that firms with higher levels of media coverage are more likely to engage in CSR report impression management, and this effect is especially significant in firms with a higher proportion of institutional investor shareholding and more analysts tracking. Further cross-sectional group studies show that market pressure is only present in firms whose CSR reports are subject to mandatory disclosure without third-party assurance or policy-oriented media attention. Research limitations/implications This paper does not consider the attention of other forms of media. The findings of this paper has policy implications for a better understanding of the motivation underlying impression management in CSR reports, encouraging voluntary disclosure and assurance to relieve the market pressure from media coverage. Practical implications From the perspective impression management of social responsibility report, further understanding the governance role of media coverage. A large number of previous literatures have shown that media coverage has a good supervisory role, but these studies mainly focus on the financial level of enterprises. Media coverage seems to be a “double-edged sword”. While it plays a supervisory role and inhibits earnings management or irregularities at the financial level, it also brings enormous market pressure to the enterprises, which is reflected in the increase of impression management behavior of social responsibility reports at the non-financial level, and this pressure is probably caused by the financial level. Social implications Voluntary disclosure and verification of social responsibility reports, as an important mechanism to improve the quality of social responsibility reports, supports the correctness, scientificity and rationality of the current policies of the SFC and the exchange on encouraging voluntary disclosure and verification. In the future, changing regulatory thinking, encouraging voluntary disclosure of social responsibility reports and introducing more independent and authoritative certification agencies should be the direction and focus of policy-making, so that social responsibility reports can play a better role in helping investors make decisions. Originality/value From the perspective of impression management of CSR reports, this paper provides evidence regarding the effect of media coverage and its transmission mechanisms. This paper uses China's unique institutional environments to study the impact of different types of media coverage on impression management in CSR reports in emerging market economy. Different from the institutional environment of developed countries such as the USA, mandatory disclosure and voluntary disclosure coexist in CSR reporting in China. The authors provide critical evidence to show that third-party assurance and voluntary disclosure improves the quality of CSR reports.
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Botshabelo, Ishmael, Christian J. Mbekomize, and Percy M. D. Phatshwane. "Corporate Social Responsibility Reporting in Banking Industry: An Analysis of Disclosure Levels in Botswana." International Journal of Business and Management 12, no. 12 (November 20, 2017): 224. http://dx.doi.org/10.5539/ijbm.v12n12p224.
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This study intended to determine the disclosure levels of the CSR activities by banks in Botswana, to identify the types of information disclosed, and to determine the factors that influence the level of disclosure. The study used secondary data from the annual reports of the surveyed banks. The content analysis technique was employed and sentences that carried information relating to CSR were counted to arrive at the total of CSR reporting. Four themes of CSR, namely human resources, community involvement, environmental and ethical matters formed the bases for measuring level of CSR disclosure. The study found that a significant number of banks in Botswana are involved in CSR activities and report such engagements in annual reports. The findings of the study also suggest that the majority of banks engage extensively in and report their participation in community involvement and human resources activities. The results revealed that about two-thirds of variations in the CSR reporting levels could be explained by the combination of size, age and listing status. However, only size was found to have a positive significant relationship with CSR reporting levels. The implications of the study are that policy framework that addresses all CSR activities should be developed, and at micro level banks should come up with strategies for sustainable engagement in CSR and its disclosure.
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Saraswati, Erwin, Anastasia Putri Lestari, and Ananda Sagitaputri. "Does CSR Disclosure Improve Firm’s Access To Finance And Reduce Firm Risk?" Jurnal Reviu Akuntansi dan Keuangan 11, no. 1 (April 28, 2021): 17–29. http://dx.doi.org/10.22219/jrak.v11i1.14961.
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This study aims to find how CSR disclosure affects firm’s access to finance and firm risk, using empirical studies. The research uses secondary data from annual report and sustainability report listed in the manufacturing sector in Indonesia Stock Exchange (IDX). By using the purposive sampling method, a sample of 41 firms was obtained or 164 firm-years from 2015 to 2018. The study measures CSR disclosure by both quantity and quality to reflect the overall comprehensibility of the report. Data analysis is done with multiple linear regression method. The result shows that CSR quantity and quality increase a firm’s access to finance and reduce firm risk. Extensive and high-quality CSR reports are more favourable to investors, fund providers, and the society as a whole. It is because CSR improves a firm’s reputation and reduces agency problem. This supports legitimacy and agency theories. The limitation of this study is that it uses content analysis for CSR measures, so that there is an element of researcher's subjectivity. The results of these findings can be used as a consideration for companies to improve CSR disclosure and policy setting for regulators.
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Kirana, Asyifa Dea, and Andrian Budi Prasetyo. "Analyzing Board Characteristics, Ownership Structure and Company Characteristic to CSR Disclosure." Accounting Analysis Journal 10, no. 1 (March 12, 2021): 62–70. http://dx.doi.org/10.15294/aaj.v10i1.41944.
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This study aims to analyze the effect of board characteristics, ownership structure and company characteristics on CSR disclosure. The population of this study are non-financial companies that listed on the Indonesia Stock Exchange (IDX) which issues sustainability reports separately from the annual report for the year 2017-2018. Based on the purposive sampling method as a method of data collection, a total of 20 non-financial companies have published sustainability reports separately from the annual reports for 2017 and 2018 respectively. Multiple regression analysis used to test the research hypotheses. The results of this study indicate that the proportion of women on the board, board of director ownership concentration, profitability and leverage negatively affect the CSR, while the rest of variables does not affect the CSR disclosure.
Keywords: CSR disclosure; board characteristics; ownership structure; company characteristics; sustainability report
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Nofryanti, Nofryanti. "PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, EARNING MANAGEMENT DAN KINERJA PERUSAHAAN." JABI (Jurnal Akuntansi Berkelanjutan Indonesia) 3, no. 1 (March 2, 2020): 1. http://dx.doi.org/10.32493/jabi.v3i1.y2020.p1-12.
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The company's activities which were initially only measured by prioritizing profits have now begun to shift to calculating social and environmental problems in their financial statements. The company is asked to be responsible for the environment and social through a non-financial report that is the report of Corporate social responsibility (CSR). The purpose of this study was to analyze the effect of CSR disclosure on company performance and management earnings on company performance. This research is quantitative with secondary data and uses eviews to test the influence between variables. The research sample is 34 companies listed on the Indonesia Stock Exchange that present financial reports and sustainability reports. The results showed that CSR disclosure had no effect on company performance and earnings management had a positive effect on company performance. It can be concluded that CSR disclosed by the company has not been able to improve company performance. CSR disclosure disclosed by the company will not always benefit the company, the high cost of CSR will have an impact on increasing company spending. Companies tend to use earning management patterns to improve their performance Keywords: CSR disclosure; Earning Management; Company Performance
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Chen, Long, Bin Srinidhi, Albert Tsang, and Wei Yu. "Audited Financial Reporting and Voluntary Disclosure of Corporate Social Responsibility (CSR) Reports." Journal of Management Accounting Research 28, no. 2 (February 1, 2016): 53–76. http://dx.doi.org/10.2308/jmar-51411.
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ABSTRACT Prior studies show that corporate social responsibility (CSR) reporting is informative to investors but lacks credibility. This study examines whether a commitment to audits of financial outcomes, proxied by audit fees, is associated with greater CSR reporting credibility. We find that audit fees are positively associated with the likelihood of standalone CSR report issuance, and this positive association becomes stronger when managers perceive a greater need for credibility, i.e., when CSR reports are longer or issued with external assurance, when firms have strong CSR concerns, and when reports are issued sporadically. Corroborating our results, we find that CSR reports issued by firms committing to high audit fees accelerate the incorporation of future earnings information into current stock price. Taken together, our findings suggest that a commitment to higher financial reporting quality has the potential to bring positive externality to firms' nonfinancial disclosures and ultimately affects the issuance of CSR reports.
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Lee, Jungeun, and Eonsoo Kim. "CSR Report as a Buffer : Mitigating a Negative Effect of CSR Performance on Short-term Financial Performance." korean management review 46, no. 5 (October 31, 2017): 1343–65. http://dx.doi.org/10.17287/kmr.2017.46.5.1343.
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Pyo, Gyungmin, and Ho-Young Lee. "The Association Between Corporate Social Responsibility Activities And Earnings Quality: Evidence From Donations And Voluntary Issuance Of CSR Reports." Journal of Applied Business Research (JABR) 29, no. 3 (April 23, 2013): 945. http://dx.doi.org/10.19030/jabr.v29i3.7793.
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This paper examines the association between the level of corporate social responsibility (CSR) activities and earnings quality with the level of donation expenses and the voluntary issuance of CSR reports filed with the Global Reporting Initiative (GRI) as proxies for CSR activities. Donation expenditures could be the most direct measure of managers willingness to conduct CSR activities, while the voluntary issuance of CSR reports filed with GRI captures a direct signal of managers willingness to conduct CSR activities. The results of this study provide evidence that firms active in CSR are likely to report earnings of a higher quality. More specifically, after controlling for firm-specific factors, we find that firms with more corporate donations have lower discretionary accruals and greater accounting conservatism. Furthermore, this negative relationship between donation and discretionary accruals is more pronounced when firms voluntarily issue CSR reports. Prior studies have focused on the association between financial performance and CSR activities of firms. However, managerial choices and signals on financial performance with voluntary CSR activities have not been specifically considered. This study adds to the existing literature on CSR by providing evidence of the role of CSR on earnings quality and helps academics and practitioners to understand the role of corporate donations and voluntary CSR disclosures in earnings quality.
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Sulastiningsih, Sulastiningsih, and Rizka Imanita Sholihati. "Pengaruh Kinerja Keuangan Dan Corporate Social Responsibility (CSR) Terhadap Nilai Perusahaan Perbankan Di Bursa Efek Indonesia." Kajian Bisnis STIE Widya Wiwaha 26, no. 1 (January 30, 2018): 95–111. http://dx.doi.org/10.32477/jkb.v26i1.267.
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This study aims to determine whether the financial performance measured by using CAR, ROA, LDR, BOPO, and CSR can affect the value of banking companies as measured by using PBV. This study uses secondary data taken from the annual report of banking companies during the year 2012-2016 listed on the Indonesia Stock Exchange. The number of samples of this study as many as 25 banking companies with a total of 125 data. This research method is quantitative research. The results of this study indicate the effect of CAR, ROA, LDR, BOPO, and CSR variables on firm value measured by using PBV in a banking company listed on the Indonesia Stock Exchange. Keywords: CAR, ROA, LDR, BOPO, CSR, PBV
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ORZEŁ, Bartosz. "Non-financial value creation due to non-financial data reporting quality." Scientific Papers of Silesian University of Technology – Organization and Management Series 2020, no. 148 (2020): 605–17. http://dx.doi.org/10.29119/1641-3466.2020.148.44.
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Purpose:The main purpose of this article is to show non-financial value creation due to CSR 6reporting processes, a study on reports standards, types of reports submit by Polish enterprises 7and the statistics of the usage of these standards.8Design/methodology/approach:In this paper,GRI guideline requirements werepresented as 9a path to good-quality report creation. Additionally, anexample of quality assurance in CSR 10reporting in accordance withGRI guideline requirements was presented. The paper is based on 11the case study method. 12Findings:The result of the literature analysis is to show an approach to reportingnon-financial 13data in a comprehensive manner and in accordance with GRI guidelines.The other aspect is to 14show theinfluence of CSR reporting quality onnon-financial value.15Social implications:Reporting ofcorporate social responsibility by business organisations and 16entities is an example of improving the quality of human life, in particular in economic, social 17and environmental issues. The constant improvement of non-financial data reporting has 18significant impact on safety and sustainability in business and social development.19Originality/value: The paper shows specific view on non-financial value in connectionwith20stakeholders and organisations’ interest groups. 21Keywords:Non-financial value, CSR report quality, CSR reports, CSR reporting statistics, 22GRI guidelines.23Category of the paper: Case study, literature review.
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H. Cho, Charles, Giovanna Michelon, Dennis M. Patten, and Robin W. Roberts. "CSR report assurance in the USA: an empirical investigation of determinants and effects." Sustainability Accounting, Management and Policy Journal 5, no. 2 (May 6, 2014): 130–48. http://dx.doi.org/10.1108/sampj-01-2014-0003.
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Purpose – The authors aims to examine, first, what factors appear to lead those US companies that do obtain assurance on their CSR reports to do so, and second, whether this assurance appears to be valued by market participants. Design/methodology/approach – The authors use logistic regression analysis to determine what factors explain the choice to seek assurance. For the second stage of the analysis, the authors rely on Aboody et al.'s market valuation model to examine the association between CSR report assurance and firm value. Findings – The authors find that industry membership and disclosure extensiveness both appear to influence the choice to attain third-party assurance on CSR reports in the USA. However, the results also indicate that the assurance is not associated with higher market value for report-issuing companies. Research limitations/implications – The authors examine only large firms and limit the investigation to a single year. Further, the authors do not examine market valuation effects where a broader stakeholder orientation might influence these relations. Practical implications – The results suggest that improving the incidence of CSR report attestation in the USA may require efforts from the assurance community to better identify the potential benefits of the practice. Originality/value – This is the first study to focus on CSR report assurance in a setting where country-level influences appear to limit adoption of the practice. As such, the findings are potentially important for understanding both the low incidence of assurance and what might be necessary to increase its use.
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S, Kavitha. "Corporate Social Responsibility (CSR): A Case Study of Axis Bank Foundation." Ushus - Journal of Business Management 17, no. 1 (January 1, 2018): 53–63. http://dx.doi.org/10.12725/ujbm.42.5.
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The article aims to study the importance of CSR and the contribution of our industries towards the betterment and well being of the society. Section 135 of the Companies Act, 2013 has been referred to align industrial CSR activities with considered CSR activities from The Government of India. In the recent years, the banking industry has contributed a lot towards CSR. In this article, the author has taken Axis Bank foundation as a sample to study how exactly CSR activities are undertaken in the corporate, the accountability and reporting of CSR, and the utilisation of funds towards the progress of society. To study CSR activities of Axis Bank, CSR reports have been collected for a period of 3 years (2014-2015 to 2016-2017). The complete study is based on secondary data. The analysis shows that Axis Bank is succeeding in allocating the fund, identifying CSR activities and reporting the same through CSR audited report which is handled by the CSR committee.
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Pinying, Chen. "A Comparative Study on Engagement Resources in American and Chinese CSR Reports." English Language Teaching 11, no. 11 (October 16, 2018): 122. http://dx.doi.org/10.5539/elt.v11n11p122.
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Based on Martin and White’s (2005) heteroglossic engagement system of Appraisal Theory, adopting UAM Corpus Tool and Chi-Square test, this study aims to explore authorial stance and distinctive rhetorical strategies that have been employed to realize interpersonal meaning by the application of engagement resources in American and Chinese CSR reports. It can be concluded that all types of engagement resources are widely employed in both American and Chinese corpus, with contraction resources significantly different in two corpora. It also finds that American CSR reports employ each type of engagement markers equally, while Chinese CSR reports tend to highly use expansion resources to enhance authorial voice. Besides, American CSR reports employ contraction resources in a more diversified and flexible way than Chinese CSR reports writers do. Lastly, they are also different in acknowledging what kinds of external propositions as expansion resources. This study confirms that engagement system is an important tool to help CSR reports writers to align authorial voices with readers, thereby accomplishing promotional and persuasive purposes. It may give some implications to CSR report addressers, addressees, business English teaching and reading.
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Johnson, Joseph A. "The Influence of Performance Reporting Attributes on Managers' Capital Allocation Decisions: An Examination of Reporting Audience and Location." Journal of Financial Reporting 4, no. 1 (March 2019): 117–39. http://dx.doi.org/10.2308/jfir-52430.
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This article reports two experiments testing how managers' capital allocation decisions are affected by where and to whom they report corporate social responsibility (CSR) information. Drawing on accountability theory, I predict that managers allocate more money to CSR activities when that information is reported in a dedicated CSR report that is intended for all stakeholders, compared to settings where it is reported in a financial report or when the information is intended specifically for capital providers. I find support for this prediction using graduate business students (Experiment 1) as participants, but not Mechanical Turk workers (Experiment 2). However, exploratory analyses indicate that my prediction is supported in Experiment 2 among millennial participants and that this result is attributable to participant age rather than work experience or preferences for CSR. This generational difference between millennials and non-millennials is consistent with recent research suggesting millennials are particularly sensitive to accountability pressures. JEL Classifications: G31; G41.
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Hancock, Richard. "Typical ‘Smoke Stack CSR’: A case report." Journal of Visual Communication in Medicine 28, no. 2 (January 2005): 80–82. http://dx.doi.org/10.1080/01405110500066374.
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Halimah, Siti Nur, and Rahmawati Rahmawati. "The Role of Company Size on CSR Commitment, the Existence of Female's Board, Managerial Ownership, Board Size to Disclosure of Corporate Social Responsibility in Islamic Banking." Indonesian Journal of Contemporary Accounting Research 1, no. 1 (January 14, 2019): 1. http://dx.doi.org/10.33455/ijcar.v1i1.77.
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Information on disclosure of corporate social responsibility is information on a company's social responsibility to parties outside the company. This disclosure is disclosed in the company's annual report and corporate governance report. The purpose of this study was to analyze the effect of corporate governance and the size of the company on the disclosure of Islamic banking in Indonesia and to analyze the effect of moderating variables on disclosure of corporate social responsibility. The number of datatook in this study was 48 data that had been processed. The data used in this study were the annual Islamic banking reports, financial statements, and corporate governance reports respectively. This test used regression tests and moderating variables. The results obtained that CSR commitment has positive correlation to CSR disclosure and the existence of female's board, managerial ownership has negative correlation to CSR disclosure, meanwhile, board size does not affect the CSR disclosure. After applied the moderation variable, it increased the disclosure of corporate social responsibility.
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Halimah, Siti Nur, and Rahmawati Rahmawati. "The Role of Company Size on CSR Commitment, the Existence of Female's Board, Managerial Ownership, Board Size to Disclosure of Corporate Social Responsibility in Islamic Banking." Indonesian Journal of Contemporary Accounting Research 1, no. 1 (January 1, 2019): 1. http://dx.doi.org/10.33455/ijcar.v1i1.87.
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Information on disclosure of corporate social responsibility is information on a company's social responsibility to parties outside the company. This disclosure is disclosed in the company's annual report and corporate governance report. The purpose of this study was to analyze the effect of corporate governance and the size of the company on the disclosure of Islamic banking in Indonesia and to analyze the effect of moderating variables on disclosure of corporate social responsibility. The number of datatook in this study was 48 data that had been processed. The data used in this study were the annual Islamic banking reports, financial statements, and corporate governance reports respectively. This test used regression tests and moderating variables. The results obtained that CSR commitment has positive correlation to CSR disclosure and the existence of female's board, managerial ownership has negative correlation to CSR disclosure, meanwhile, board size does not affect the CSR disclosure. After applied the moderation variable, it increased the disclosure of corporate social responsibility.
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Chang, Sugin, Byunghun Choi, and Kyungsoo Song. "Difference of CSR Practice for Chinese Automakers – Comparison with Japanese & Korean Automakers." management revue 31, no. 3 (2020): 372–94. http://dx.doi.org/10.5771/0935-9915-2020-3-372.
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Corporate Social Responsibility (CSR) has already become an important issue in Japan & Korea as well as in China. However, a relatively clear difference of CSR practice of China has existed due to it being government-led CSR practice. The Chinese government actively promotes its CSR standards, the CASS CSR 3.0 while emphasizing Chinese characteristics. This study traces the difference of CSR practice for Chinese firms by looking into twenty-four automakers’ CSR websites and reports in Japan, Korea and China. Firstly, this study analyzes CSR reports and website accessibility from a local language barrier perspective, and does Paired t-Test for comparing two national populations means of accessibility between two groups; Japanese-Korean automakers vs. Chinese automakers by using survey results. Secondly, the coverage rates of each automaker’s CSR report for GRI G4 are examined, and Two-Sample t-Tests are made to compare the two nationalities means of coverage rate between Japanese-Korean automakers and Chinese ones. As a result, the CSR practices of Chinese automakers differ greatly from CSR practices of Japanese-Korean ones. But it needs to be considered that if the major stakeholders of Chinese firms are local people or partners, the core of CSR activities would be oriented for local stakeholders.
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Farooq, Omar, Samir Aguenaou, and Mohamed Amine Amor. "Corporate Social Responsibility Policy And Brand Value." Journal of Applied Business Research (JABR) 31, no. 6 (October 28, 2015): 2013. http://dx.doi.org/10.19030/jabr.v31i6.9463.
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In this paper, we document that corporate social responsibility (CSR) has a negative effect on brand value. Our results show that this negative relationship exists only in firms where investor interest and visibility is high. We show that the negative impact of CSR policies is experienced by firms with high analyst following, larger size, and high earnings. We argue that markets consider CSR activities as a form of corporate charity with no expectations of positive returns. As a result, CSR activities are unnecessary costs incurred by firms. These costs result is adversely affecting current and expected financial performances. Given that current and expected financial performances are important determinants of brand value, firms with more visible CSR activities experience decline in brand values. We also show that certain components of CSR policy – firms who audit their CSR report from external auditors, brands of firms who report their global CSR activities, and brands of firms who publish a separate CSR report – exert more negative influence on brand values than the other components. All of these components are also related to increasing visibility of CSR activities.
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Adel, Christine, Mostaq M. Hussain, Ehab K. A. Mohamed, and Mohamed A. K. Basuony. "Is corporate governance relevant to the quality of corporate social responsibility disclosure in large European companies?" International Journal of Accounting & Information Management 27, no. 2 (May 7, 2019): 301–32. http://dx.doi.org/10.1108/ijaim-10-2017-0118.
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Purpose This paper aims to report on the quality of corporate social responsibility (CSR) disclosure in S&P Europe 350 companies. The paper also examines the impact of corporate governance structure and other firm-specific characteristics on the quality of CSR disclosure in European companies. Design/methodology/approach The paper uses a disclosure index adopted from Jizi et al. (2014). Moreover, the paper contributes to the CSR disclosure literature by developing a new index that includes all the aspects introduced by the Global Reporting Initiative version 4.The data of CSR reporting are manually collected from the firms’ reports. The population and sample of this study are related to 350 companies operating in 16 European countries. Tobit regression analysis is used to test the hypotheses. Findings The results reveal that directors’ ownership, the presence of a CSR committee and firm size positively affect the quality of CSR reporting. Further testing of the independent variables on each CSR sub-category is made. The CSR sub-categories used are, namely, community involvement, employees, environment, social product and service quality, supply chain sustainability and business ethics. The presence of a sustainability committee inside the company is the only factor that shows a strong positive effect on the disclosure of every CSR sub-category and the CSR inclusive index. Research limitations/implications The limitations of this research are that it focuses exclusively on the effect of the internal corporate mechanisms on the quality of CSR reporting; disregarding the economic, institutional, political and cultural factors that can play a role in influencing sustainability reporting of the companies. Practical implications Better CSR disclosure leads to the firm having a better image in the society; this, in turn, has implications on firm performance, attracting funds, as well as recruiting and retaining high profile employees. Stakeholders are placing cumulative significance to corporate transparency particularly in the area of CSR. Managers should exert more efforts into not only improving the disclosure of the various facts of CSR but also into using the various media available for disclosure. Companies should take the initiative of establishing a CSR committee to ensure effective formation and implementation of CSR policies and disclosure of CSR activities. Social implications The CRS research itself bears the merit of social implications. Moreover, the findings of this research pave the way for future researches to examine the effect of the adoption of global CSR initiatives and frameworks on the quality of CSR reporting. Originality/value This paper contributes to the CSR disclosure literature by developing a new index that includes all the aspects of CSR and exploring the relation between the rarely explored “presence of sustainability committee” and CSR disclosure, as well as testing a vast number of CSR sub-categories that is not extensively covered in previous studies. Moreover, the paper covers a large sample of companies across 16 European countries, in terms of their stand-alone sustainability reports, dedicated chapters of CSR in annual reports, integrated reports, website CSR information and any attachments/links provided on the websites for further CSR documents, brochures or data sheets.
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., Kiswanto. "Good Corporate Governance dan Market Capitalization Dengan Variabel Moderating Corporate Social Responsibility Disclousure (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di BEI)." Jurnal Reviu Akuntansi dan Keuangan 1, no. 2 (October 11, 2011): 97. http://dx.doi.org/10.22219/jrak.v1i2.514.
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The purpose of this study is to test the effect of Good Corporate Governance (GCG) to the market Capitalization that is moderated by Corporate Social Responsibility (CSR). Using ordinary least squares approach (OLS) then the hypothesis would be tested in this study. The results show that good corporate governance affect market capitalization. This means that the enterprise value will increase if the company increases the management company as well. CSR as a moderating variable also showed the influence of corporate governance on firm value through CSR. Although the results showed a significant effect between GCG to market capitalization through CSR as a moderation variable, but this study also has limitations. Among them are companies that are just a sample of manufacturing firms listed on the Indonesia Stock Exchange, and then only companies that submit annual reports over the web IDX (www.idx.co.id). Finally, future research is suggested not only using annual report companies that submit reports via the web. Since the company’s annual report is very much related to the disclosure of information social responsibility (CSR). Key Word : good corporate governance, social corporate responsibility disclousure, market capitalization
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Emeseh, Engobo, and Ondotimi Songi. "CSR, human rights abuse and sustainability report accountability." International Journal of Law and Management 56, no. 2 (March 4, 2014): 136–51. http://dx.doi.org/10.1108/ijlma-01-2013-0001.
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Purpose – CSR within a purely voluntary context has so far not made meaningful contributions to the problem of corporate environmental and human rights abuses in Africa. The paper therefore aims to improve the effectiveness of CSR in the continent by making companies accountable for the veracity of statements they have voluntarily put out in the public domain. Design/methodology/approach – The paper adopts the stakeholder and legitimacy theories and information regulation as its framework of analysis. Following a discourse on the developments in and limitations of sustainability, the paper constructs an argument in line with these theories how these reports can still be utilised to make meaningful contribution towards strengthening CSR through accountability for false and misleading statements. Findings – Corporations have a stake in information in sustainability reports with regard to their corporate image and reputation. Therefore, under the appropriate framework, utilising corporate accountability for false and misleading statements by companies has promise for making CSR more effective. Research limitations/implications – The main limitations of this research is the political will of national governments in Africa to undertake such an exercise and the relative ability of civil society groups in light of the power of corporations to effectively hold them to account through the models proposed. Originality/value – The paper is interdisciplinary, drawing upon both management and legal theories. A significant contribution of this research is its pragmatic approach which goes beyond calling for legal platform for CSR by recommending a model for accountability within the existing voluntary CSR framework.
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Kurniadi W. G., Andreas, and Dianne Frisko Koan. "PELAPORAN CORPORATE SOCIAL RESPONSIBILITY (CSR) UNIVERSITAS BERDASARKAN ANALISIS WEBSITE PADA NATIONAL UNIVERSITY OF SINGAPORE DAN UNIVERSITAS GADJAH MADA." CALYPTRA 5, no. 2 (March 1, 2017): 1. http://dx.doi.org/10.24123/jimus.v5i2.3074.
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Abstrak
National University of Singapore dan Universitas Gadjah Mada termasuk dalam sepuluh universitas terbaik di Asia Tenggara (ASEAN). CSR menjadi sangat penting untuk universitas di ASEAN karena merupakan tujuan utama membangun komunitas ASEAN dalam bidang sosio-kultur atau yang disebut sebagai ASEAN Socio-Cultural Community (ASCC). Penelitian ini bertujuan untuk mengetahui penerapan tata cara pelaporan Corporate Social Responsibility (CSR) untuk National University of Singapore dan Universitas Gadjah Mada yang sebelumnya belum pernah dibuat dan dipublikasikan. Metode penelitian yang digunakan adalah content analysis untuk situs konten website, berita, artikel, annual report, dan informasi terkait CSR Universitas periode 2010-2014. Standar ISO 26000 digunakan sebagai alat pengukuran dan menjadi framework untuk membentuk sebuah laporan kegiatan CSR yang terintegrasi. Hasil dalam penelitian ini berupa kerangka laporan CSR dari kedua universitas.
Kata kunci: Pelaporan CSR Universitas, CSR Universitas, ISO 26000, ASEAN.
Abstract
Both the university is among the top ten best universities in Southeast Asia (ASEAN). CSR is very important for universities in ASEAN as an ultimate goal of establishing an ASEAN Community in the field of socio-culture, or the so-called ASEAN SocioCultural Community (ASCC). The purpose of this paper is to determine the application of the reporting procedures of Corporate Social Responsibility (CSR) for the National University of Singapore and the University of Gadjah Mada that has not previously been made and published. The method used is content analysis for website content sites, news, articles, annual reports, and information related to CSR University 2010-2014. ISO 26000 standard is used as a measurement tool and become a framework to establish an integrated CSR activity report. The findings of the study represent as CSR Reporting Framework for this universities.
Keywords: CSR Reporting for University, University – CSR, ISO 26000, ASEAN
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Lin, Sin-Jin, and Ming-Fu Hsu. "DECISION MAKING BY EXTRACTING SOFT INFORMATION FROM CSR NEWS REPORT." Technological and Economic Development of Economy 24, no. 4 (June 29, 2018): 1344–61. http://dx.doi.org/10.3846/tede.2018.3121.
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This study examines the impact of corporate social responsibility (CSR) news reports on corporate operating performance forecasting using a large database of publicly-listed electronics firms in Taiwan. Applying text mining techniques and latent topic modelling, we construct and measure the intensity of the CSR-corpus index (ICSRI), which can compress tremendous amounts of CSR textual information content into synthesized meaningful dimensions. By doing so, we are able to break down CSR news reports into multiple dimensions and then examine which dimension(s) affects operating performance. To offer decision-makers with a comprehensive, overarching view of the corporate’s operations, this study incorporates balanced scorecards (BSC) and multiple criteria decision analysis (MCDA) to form a final performance rank. The proposed approach, supported by real samples, can assist both internal and external stakeholders in allocating scarce resources to specific CSR dimensions to enhance a corporate’s growth potential as well as to achieve a win-win situation.
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Bashtovaya, Veronika. "CSR reporting in the United States and Russia." Social Responsibility Journal 10, no. 1 (February 25, 2014): 68–84. http://dx.doi.org/10.1108/srj-11-2012-0150.
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Purpose – The purpose of this study is to contribute to the scarce body of academic research on corporate social responsibility (CSR) in BRIC countries and Russia in particular, by performing a comparative analysis of CSR, reporting of ten major players in the energy sector in the USA and Russia. Design/methodology/approach – This study applies a content analysis research design in order to obtain an in-depth understanding of the key themes communicated in the reports. Drawing on an institutional approach to CSR, this study attempts to explain revealed differences in CSR reporting in Russian and American companies. Findings – The results suggest that Russian companies compared to American ones report more extensively on the areas of social performance and CSR issues related to employees and consumers. Nevertheless, American reports contain topics of global concern in the scope of environmental performance that are omitted by Russian companies. Practical implications – The paper deepens the understanding of CSR reporting specificity related to an institutional context and suggests that CSR fills different needs in different types of societies. Originality/value – The study contributes to the academic research on CSR in BRIC countries and provides some insights into how the revealed differences between Russian and American reports in the energy industry can be explained using an institutional approach.
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Milu, Nicoleta-Daniela. "INVOLVEMENT OF ACCOUNTING PROFESSION IN QUALITY OF NON-FINANCIAL REPORTING." Oradea Journal of Business and Economics 4, special (May 2019): 99–106. http://dx.doi.org/10.47535/1991ojbe072.
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This paper presents issues related to non-financial reporting, focusing on sustainability reports. In recent years, corporate social responsibility (CSR) has been asserted as a new form of business governance, CSR being recognized in a global context. Companies have a significant impact on social development in the areas where they operate. Therefore, these companies have a responsibility that extends beyond a simple algorithm that refers to profit. There are a multitude of companies that are profitable in financial terms but have activities that harm their own employees and the community. There are major differences in CSR approach; these differences appear in the literature, where authors perceive differently the responsibilities of a company towards society, but also the way EU member countries implement the Directive 2014/95/EU of the European Parliament and the Council in the national legislation. CSR reporting shows how companies choose to behave in relationships with suppliers, employees, customers, investments, the environment, the company, and people who influence their financial results. Non-financial reporting is related to corporate social responsibility policy, but also to management of the risk and business strategy. By reporting CSR, investors, customers, employees and the company can make a pertinent comparison between companies performance. Approximately half of the EU countries have chosen to include the provisions of the Directive in the accounting legislation and the other countries have chosen to include provisions in other categories of legislation, which shows that not all EU countries attach great importance to the accounting profession in terms of reporting responsibility kind. Most EU countries choose to submit CSR information in a management report or a separate non-financial report, but there are a few countries that choose to report CSR activities in the annual report.
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Panggabean, Rosinta Ria, Nuraini Sari, Lidiyawati Lidiyawati, and Evi Steelyana. "Corporate Social Reporting: a Comprehensive Picture of Indonesian Mining Companies." Winners 15, no. 2 (September 30, 2014): 123. http://dx.doi.org/10.21512/tw.v15i2.626.
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Recently, stakeholders demand that CSR reporting of a company provides social and environmental information as well as the financial information reported in financial statement. This research questioned whether CSR reporting of Indonesian mining companies may be regarded as a mechanism which social and environmental accountability are discharged. The purpose of this research is to provide a content analysis framework and information on the comprehensiveness of Corporate Social Responsibility (CSR) reporting of Indonesian mining companies. The methodology used is content analysis method by a framework derived from GRI G3.1 Guidelines. Comprehensive reporting contains three types of information for each disclosed CSR item: (i) vision and goals, (ii) management approach, and (iii) performance indicator. The framework was used to assess the comprehensiveness of CSR report by analyzing the 2012 financial reports and annual reports of Indonesian listed mining companies. The content analysis of CSR reporting of the listed mining companies in Indonesia shows a low level of comprehensive reporting. This finding agrees those of prior studies on the completeness of CSR reporting and adds to the debate regarding whether CSR reporting of Indonesian mining companies can be considered a mechanism for discharging social and environmental accountability.
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Hossain, Md Sumon, and Taposh Kumar Neogy. "The Current Status of Corporate Social Responsibility Disclosure of Islamic Shari-based Banking Companies in Bangladesh." American Journal of Trade and Policy 6, no. 3 (December 31, 2019): 89–94. http://dx.doi.org/10.18034/ajtp.v6i3.352.
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The purpose of this study is to examine the current extent and any difference (if any) of CSR disclosure of Islamic Sharia-based banking companies in Bangladesh during the period of 2011-2015. Content analysis is adopted to accumulate the data from company’s annual reports. The CSR checklist comprise of sixteen dimensions (including 85 items) of CSR activities i.e., ‘Environment’, Disaster management, ‘Sports, Shelter, Women, Disabled, Liberation war, Health, Education, Energy, Minorities, Employee, Product responsibility, IT, Community and Government. The study reveals that the grand mean disclosure of CSR information in annual report of Islamic banks is 25.89% with a standard deviation of 5.49%. Empirical evidence provides that there is statistically significant difference of CSR disclosure among Islamic Sharia-based banking companies in Bangladesh. But there is no significant difference of CSR disclosure of Islamic banking industry in Bangladesh year to year. Moreover, CSR disclosure of Islamic Shari-based banking companies is not diversified rather concentrated on some specific dimension and items of CSR. The study is mainly based on annual reports for the financial year 2011-2015 of Islamic Sharia-based banking companies in Bangladesh. Hence, the conclusion reached cannot be generalized.
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Bawai, Rahimah, and Hermala Kusumadewi. "Effect of Corporate Governance, Firm Characteristic, Disclosure of Corporate Social Responsibility (CSR) on Firm Value." Jurnal Economia 17, no. 1 (April 29, 2021): 20–33. http://dx.doi.org/10.21831/economia.v17i1.32523.
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Abstract: This study aims to determine the effect of corporate governance, firm characteristics, disclosure of corporate social responsibility (CSR) on firm value. It analyzes the firms which became the participants of the 2014 Sustainability Report Award. Corporate governance is proxied by the proportion of independent commissioners, while firm characteristic is proxied through the age of the firm. Meanwhile, the disclosure of corporate social responsibility (CSR) in the sustainability report is stated in the Corporate Social Responsibility Index (CSRI). The firm value was calculated using the Tobins’Q formula. The hypothesis was tested using linear regression. The test results show corporate governance and firm characteristics have a positive effect on firm value. Meanwhile, corporate social responsibility (CSR) disclosure has a positive but insignificant effect on the dependent variable. If all independent variables are tested simultaneously, all three variables have a positive effect. However, disclosure of corporate social responsibility (CSR) has no significant effect.Keywords: corporate governance, firm characteristics, corporate social responsibility (CSR), firm value, sustainability report Pengaruh Corporate Governance, Karakteristik Perusahaan, Pengungkapan Corporate Social Responsibility (CSR) terhadap Nilai PerusahaanAbstrak: Penelitian ini untuk mengetahui pengaruh corporate governance, karakteristik perusahaan, pengungkapan corporate social responsibility (CSR) terhadap nilai perusahaan. Periode penelitian tahun 2014-2018 yang merupakan perusahaan peserta Sustainability Report Award 2014. Corporate governance diproksi dengan proporsi dewan komisaris independen. Kemudian karakteristik perusahaan diproksi melalui umur perusahaan yang dihitung dari tahun berdiri perusahaan dikurangi dengan tahun penelitian. Sedangkan pengungkapan corporate social responsibility (CSR) pada laporan sustainability report dinyatakan dalam Corporate Social Responsibility Index (CSRI) yang disyaratkan oleh Global Reporting Initiative (GRI). Variabel dependen nilai perusahaan dihitung menggunakan rumus tobins’Q. Pengambilan sampel menggunakan metode purposive sampling dengan jumlah sampel sebanyak 19 perusahaan. Pengujian hipotesis dengan regresi linear. Hasil pengujian menunjukkan corporate governance dan karakteristik perusahaan berpengaruh positif terhadap nilai perusahaan. Sedangkan pengungkapan corporate social responsibility (CSR) berpengaruh positif namun tidak signifikan. Jika seluruh variabel independen diuji secara bersamaan, ketiga variabel mempunyai pengaruh positif. Namun pengungkapan corporate social responsibility (CSR) tidak memiliki pengaruh yang siginifikan.Kata kunci: corporate governance, karakteristik perusahaan, corporate social responsibility (CSR), nilai perusahaan, sustainability report.
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Dropulić, Ivana, and Marko Čular. "The effect of corporate social disclosure practice on reporting quality." Management 24, no. 2 (December 18, 2019): 23–38. http://dx.doi.org/10.30924/mjcmi.24.2.3.
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This research is striving to provide an insight into the importance of Corporate Social Responsibility (CSR) for the insurance sector while aiming to examine various corporate social responsibility initiatives undertaken by insurance companies in Croatia. There is a broad range of potential benefits from CSR for insurance companies such as long-term sustainability and profitability, yet only several research studies on CSR practices have thus far been conducted on the insurance sector. Hence, the purpose of this research is to determine the level of CSR reporting for insurance and reinsurance companies in Croatia and its impact on reporting quality. The empirical research is based on online reporting of six aspects of corporate social responsibility to determine Corporate Social Disclosure Index (CSDI). Reporting quality is measured with Disclosure Quality Index of annual report (DQI) which is structured in five phases. This research includes all 24 insurance and reinsurance companies in Croatia and the research findings show that all insurance and reinsurance companies in Croatia publish information at least concerning two aspects of CSR. It was found that they are the most transparent regarding the human resources aspect of CSR activities and the least transparent concerning environmental aspect of CSR activities. The overall level of CSR disclosure for insurance sector in Croatia is quite low, so we can conclude that insurance and reinsurance companies in Croatia do not have a high level of CSR online disclosure. Considering the issue of reporting quality, insurance and reinsurance companies have an average quality of annual report (AR), measured by DQI of annual report. According to research findings, CSR reporting on the Internet is positively associated with DQI which leads to the conclusion that more socially responsible insurance and reinsurance companies provide annual reports of a more superior quality. Business and society interact and exert a mutual influence through their specific objectives and goals. Consequently, the link between business and society is indisputable. Companies, as one of the key segments of a society, can achieve a number of economic benefits, such as superior business results and considerable competitive advantage if they implement CSR and if they provide high quality information through their annual reports. Moreover, society benefits from socially responsible companies as it enjoys better care both for its own well-being and for that of the environment.
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Ullah, Md Hafij, and Mohammad Afjalur Rahman. "Corporate social responsibility reporting practices in banking companies in Bangladesh." Journal of Financial Reporting and Accounting 13, no. 2 (October 5, 2015): 200–225. http://dx.doi.org/10.1108/jfra-05-2013-0038.
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Purpose – This paper aims to provide a deeper understanding of the nature and extent of corporate social responsibility (CSR) reporting in the annual report by banking companies in Bangladesh, identify the impact of regulatory change on CSR reporting and examine whether there is any relationship between the extent of CSR reporting and bank characteristics. CSR movement and CSR reporting practices by financial sector have gathered great momentum in recent years. Banking sector is in the leading position in discharging CSR reporting. Design/methodology/approach – The sample composed of all the 30 banking companies enlisted in Dhaka Stock Exchange (DSE), and the study used content analysis approach for systematic categorization and analysis of the contents reported in the annual report. A total of 97 CSR items classified into seven classes were selected through a relevant literature review, as the expected items and average, standard deviation, coefficient of variation, percentage and correlation, etc. were used as the tools of analysis. SPSS software version 19.0 was used to analyze the data. An ordinary least square (OLS) regression model is fitted to the data for assessing the effect of independent variables on total CSR reporting score. Findings – The study found that the extent of CSR reporting in banking companies in Bangladesh varies from 27.84 to 65.98 per cent, and on an average, they report 47.39 per cent of the expected CSR items in annual report. It is also observed that banking companies in Bangladesh emphasized on linguistic or written form than charts, graphs or pictures in reporting CSR activities to their stakeholders, and the study found no significant influence of the selected bank characteristics on the extent of CSR reporting. Moreover, the study observed significant impact of regulatory change on nature and extent of CSR reporting. Research limitations/implications – The study considered all the listed commercial banking companies in Bangladesh, and the annual report of 2011 was taken as the main source of data. Social implications – Among others, the implications of the study include the following. Banking companies are expected to get a real scenario of CSR reporting of the banking sector in Bangladesh and banking companies with poor CSR contribution expected to be motivated for contributing more in CSR activities. Government and other regulatory bodies can also get detailed information regarding CSR reporting practices for formulating guidelines in this regard. Originality/value – This empirical study on the determinants of extent of CSR reporting using a larger number of expected CSR items contributes toward a better understanding of the CSR reporting practices of the banking companies in Bangladesh. The study used a new independent variable “CSR Expenditure” in justifying its influence on CSR reporting and identified the impact of regulatory change on CSR reporting. The study expects contributing in the enactment of more regulatory requirements for bringing the CSR reporting into a certain framework and encouraging in more CSR reporting in Bangladesh.
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Yekini, Kemi, and Kumba Jallow. "Corporate community involvement disclosures in annual report." Sustainability Accounting, Management and Policy Journal 3, no. 1 (May 11, 2012): 7–32. http://dx.doi.org/10.1108/20408021211223534.
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PurposeThe purpose of this study is to examine whether corporate community involvement disclosures (CCID) in annual reports can be construed as a measure of corporate community development (CCD) or a mere signal of corporate social responsibility (CSR) observance.Design/methodology/approachUsing content analysis and a quality score index, the study examined a panel data set covering the period from 1999 to 2008. The data was collected from a sample of 270 annual reports of 27 UK companies taken from the top 100 companies for corporate responsibility (BITC ranking, 2008). The research framework involves the use of signalling theory to investigate the information content of CCID.FindingsIt is found that the volume of corporate community disclosure (CCID) has a significant association with its total quality score (TQS) although the impact was found to be very small. CCID was also found to be strongly and positively associated with the volume of total CSR disclosed in annual reports. Hence the quantity and quality of CCID in annual reports increased significantly as the quantity of CSR disclosure also increased. Furthermore, the TQS was found to respond to company size and Corporate Governance measures such as audit committee size and board composition, and the existence of standalone CSR Reports, while other measures of public pressure such as leverage, profitability and industrial sector were not statistically significantly related with TQS.Originality/valueThis paper contributes to CSR literature in general and CCID literature in particular. The originality stems from the fact that it employs a signalling framework and a panel study approach as opposed to cross‐sectional only or time‐series only data to examine a less researched social disclosure – corporate community involvement.
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_, _. "A Study of Corporate Social Responsibility Reports in China (Reporting Year 2009)." China Nonprofit Review 3, no. 2 (2011): 171–93. http://dx.doi.org/10.1163/187651411x615798.
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Abstract CSR reporting in China is attracting unprecedented attention. In 2009, 582 CSR reports were published, 3.44 times the 169 published in 2008, in a “wellspring’’ increasing trend. While China’s reports comprised roughly 5% of all those published globally, China’s share surged to 15% in 2009. The overall quality of CSR reports in China is not high. Roughly half are still in their beginning phases and lack breadth and depth in the information reported. The coverage rate of various indicators is low, as is the degree to which reports adhere to international reporting standards. They still fell short on responding to the concerns of stakeholders and embodying company’s values. China’s CSR reports are also markedly weaker both in terms of report quality and the composition of the entities on which reports were produced. Still, there is enormous potential for China’s CSR reports. In coming years, we fully expect the number published to sustain its rapid increase, the quality to improve greatly, and we expect these reports to be served as a common international language among corporations, in which their corporate values can be expressed.
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Szelągowska-Rudzka, Katarzyna. "Actions Objected at Employees in CSR - Report from the Study." Management 20, no. 2 (December 1, 2016): 143–59. http://dx.doi.org/10.1515/manment-2015-0056.
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Abstract The study analyzed the essence of the social responsibility of organizations and indicated the areas of actions to which this concept applies in the organizations. Particular attention has been paid to CSR practices objected at employees as key stakeholders of the organization. The purpose of the study was achieved in the form of analysis of CSR practices addressed to employees of the selected organizations in the Pomeranian Voivodeship. It has been confirmed that the study subjects undertake socially responsible actions addressed to their employees. These actions are compliant with the guidelines of ISO 26000 standard in the area of practice in workplace. However, it has been shown that socially responsible objectives are not commonly present in the strategies of these organizations. Personal strategies and the knowledge of the concept of CSR among employees also occur not frequently enough. The presented study is a pilot study. The reached conclusions apply only to the participating organizations. However, it should be noted that the concept of CSR is not yet widely and successfully implemented in organizations within the Pomeranian Voivodeship. It requires further popularizing and intensifying. Also, the practices of CSR addressed to employees should be further improved.
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MacGregor Pelikánová, Radka. "Corporate Social Responsibility Information in Annual Reports in the EU—A Czech Case Study." Sustainability 11, no. 1 (January 5, 2019): 237. http://dx.doi.org/10.3390/su11010237.
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The commitment of the European Union (EU) to Corporate Social Responsibility (CSR) is projected into EU law about annual reporting by businesses. Since EU member states further develop this framework by their own domestic laws, annual reporting with CSR information is not unified and only partially mandatory in the EU. Do all European businesses report CSR information and what public declaration to society do they provide with it? The two main purposes of this paper are to identify the parameters of this annual reporting duty and to study the CSR information provided by the 10 largest Czech companies in their annual statements for 2013–2017. Based on legislative research and a teleological interpretation, the current EU legislative framework with Czech particularities is presented and, via a case study exploring 50 annual reports, the data about the type, extent and depth of CSR is dynamically and comparatively assessed. It appears that, at the minimum, large Czech businesses satisfy their legal duty and e-report on CSR to a similar extent, but in a dramatically different quality. Employee matters and adherence to international standards are used as a public declaration to society more than the data on environmental protection, while social matters and research and development (R&D) are played down.