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Rozprawy doktorskie na temat „CSR and disclosure”

Autor: Grafiati
Data publikacji: 8 września 2021
Data aktualizacji: 29 lipca 2025

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Zimmerer-Benz, Mona. "Differences in CSR Disclosure : Does the Content of CSR Disclosure vary between Code Law and Common Law Countries?" Thesis, Högskolan Dalarna, Företagsekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:du-35073.

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Only a handful of studies focuses on the relationship between the legal origin and the content of CSR reports, based on the institutional differences. The previous studies have contradicting results. The paper aims to add to the body of research by analyzing the relationship between the legal origin and its effect on the content of CSR disclosure. To analyse the content a scoring index is developed following Clarkson, Li, Richardson, & Vasvari, 2008 and Ong 2016. 45 CSR reports from 8 different countries are analysed and the research period is 2018 or FY 2019.  The findings suggest that co
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Svensson, Jimmy. "Hur påverkar VD:n företagets CSR-redovisning?" Thesis, Högskolan Kristianstad, Sektionen för hälsa och samhälle, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-10812.

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Industrialiseringen de senaste århundrandena har medfört att välståndet i många länder har ökat oerhört. Dock har utvecklingen också medfört att ekosystem, mark, luft och vatten har tagit skada. Företag som blir tillräckligt stora och mäktiga kan även skada sin sociala omgivning genom att ignorera frågor som gäller till exempel anställningsförhållanden, mänskliga rättigheter, samhällsansvar och produktansvar. Krav har därför kommit från omgivningen att företagen bör arbeta för att minimera sin skadliga inverkan på miljön och samhället. I och med detta har CSR-redovisning kommit att bli aktuell
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Söderholm, Sebastian, and Frans-Waltteri Metsä-Tokila Metsä-Tokila. "CSR disclosure in Finland: Does comprehensive reporting enhance financial performance?" Thesis, Umeå universitet, Företagsekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-185694.

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Corporate social responsibility (CSR) and sustainability have been rising topics in the contemporary business environment over the recent years and disclosing on sustainability have become increasingly important. While some countries have legislation mandating companies to report CSR, other countries leave the decision of reporting to the companies themselves. There are numerous ways of reporting and communicating on sustainability activity and the quality of the reports can deviate heavily between companies. Theories such as stakeholder theory and legitimacy theory suggest that entities repor
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Maslarov, Boris, and Toma Georgiev. "The Importance of Practices in Corporate Social Responsibility Disclosure. : A case study of Volvo Cars." Thesis, Jönköping University, Internationella Handelshögskolan, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-54588.

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Background: In recent years, interest towards Corporate Social Responsibility (CSR) has increased, more specifically, the economic, environmental, and social impacts large corporations have on society. This has led to the increase in transparency of practices in CSR disclosure, and number of sustainability reports published in general. In particular, the automotive industry has proved to be quite unsustainable, and is heavily focusing on its sustainable impacts. Purpose: The purpose of the study is to answer why practices in CSR disclosure are an increasingly important phenomena, and more spec
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Buchner, Stefan. "The Concept of CSR : An empirical study of practitioners' CSR conceptions." Thesis, Linnéuniversitetet, Ekonomihögskolan, ELNU, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-12779.

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Farrington, Sukari. "The Effect of Corporate Social Responsibility Investment and Disclosure on Cooperation in Business Collaborations." Scholar Commons, 2017. http://scholarcommons.usf.edu/etd/7021.

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I experimentally examine whether disclosure of corporate social responsibility (CSR) investment facilitates cooperation in business collaborations. Business collaborations are essential for firms to maintain their competitive advantage. However, half of all ventures fail. A major reason for this high failure rate is a lack of cooperation among business collaboration partners, known as relational risk. Findings suggest that CSR disclosure leads to greater CSR investment, but does not result in an overall higher level of cooperation. However, CSR disclosure moderates the link
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Palmqvist, Malin, and Alicia Björkman. "Styrelsens och mediebevakningens ledande roll i CSR : En kvantitativ studie om styrelsens påverkan på CSR-disclosure och mediebevakningens modererande roll." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-64837.

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Bakgrund och problem: Utifrån tidigare forskning har det framgått att styrelsen har en betydande roll för företagets inställning gentemot CSR och CSR-disclosure samt att media har makt att påverka företag i deras agerande. Forskning har dock varit bristande kring vilken påverkan styrelsens samlade karaktärsdrag har på företags CSR-disclosure samt hur media modererar dessa samband, vilket motiverar en undersökning kring vilka karaktärsdrag hos styrelsen som påverkar företagens mängd av CSR-disclosure samt vilken roll mediebevakningen spelar för detta samband. Syfte: Syftet med denna studie är a
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Sheldon, Mark Donald. "User Perceptions of CSR Disclosure Credibility with Reasonable, Limited and Hybrid Assurances." Diss., Virginia Tech, 2016. http://hdl.handle.net/10919/65158.

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Firms seek independent assurance from accountants on their Corporate Social Responsibility (CSR) disclosures for various reasons, including to enhance the credibility of such disclosures or to enhance the reliability of management's CSR report. However, there are multiple levels of assurance available for CSR disclosures. The forthcoming clarified U.S. attestation standards re-frame the two levels of assurance on non-financial information as reasonable (higher) and limited (lower). While not currently addressed by U.S. standards, accountants also issue hybrid reports with both reasonable and l
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Bidari, Gopi. "Factors affecting CSR disclosure in Nepalese banks: a global reporting initiative perspective." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2016. https://ro.ecu.edu.au/theses/1803.

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This thesis examines the extent of Corporate Social Responsibility (CSR) disclosures made by Nepalese banks in their annual reports based on GRI G4 guidelines. Also, this thesis accentuates the relationships between the influencing factors (i.e. bank size, bank age, bank profitability and ownership structure) and the CSR disclosure levels (i.e., economic, social, environmental and the overall CSR disclosures). A sample of 82 banks was selected from the Nepal Stock Exchange for the year 2014. CSR related information was collected from the annual reports of the sample banks. Content analysis and
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Karlsson, Alma, and Andersson Elin Strandberg. "Svenska allmännyttiga bostadsbolag - Sambandet mellan CSR-arbete och upplysningar om CSR i bolagens årsredovisningar." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-415139.

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Det har blivit ett allt större fokus på företags arbete med corporate social responsibility (CSR). Denna uppsats har som syfte att studera sambandet mellan svenska allmännyttiga kommunala bostadsaktiebolags CSR-arbete och mängden CSR-upplysningar i deras årsredovisningar. Dessa bolag ska både driva sin verksamhet enligt affärsmässiga principer och ta ett samhällsansvar, vilket skiljer dem åt från bolag som tidigare har studerats. I studien undersöks 146 bolags CSR-arbete och CSR-upplysningar genom att sekundärdata från en enkätundersökning används och genom att en innehållsanalys av bolagens å
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Johnson, Joseph Aaron. "The influence of CSR reporting models on managers' capital allocation decisions." Diss., Georgia Institute of Technology, 2015. http://hdl.handle.net/1853/53905.

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In my dissertation, I experimentally examine whether and how the reporting model a firm uses to guide its corporate social responsibility (CSR) disclosures can influence managers’ capital allocation decisions. Chapter 1 provides an overview of my research question, why this research question is important, what I predict I will find, and the main results of my experiment. In Chapter 2, I briefly review the CSR literature generally and in accounting specifically, touching particularly on what has catalyzed the recent growth in CSR disclosure, how it influences behavior, and the emerging role of
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Conselvan, Ilaria <1990&gt. "CSR Disclosure, CSR Effettiva e Remuneration: La relazione tra le performance di sostenibilità delle aziende e la remunerazione dei manager." Master's Degree Thesis, Università Ca' Foscari Venezia, 2014. http://hdl.handle.net/10579/4843.

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La presente tesi, attraverso uno studio della letteratura ed empirico, indaga i temi della CSR disclosure e della relazione tra CSR e politiche remunerative di amministratori e manager. Innanzitutto, al fine di individuare la cornice entro la quale si sviluppa il resto della trattazione, si è proceduto ad esporre la definizione ed evoluzione del concetto di CSR e la sua trattazione nella letteratura a partire dagli anni ‘20 del secolo scorso fino ad oggi. Successivamente si è passato ad analizzare il concetto di CSR disclosure e conseguentemente delle caratteristiche che devono possedere i doc
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Alotaibi, Khaleed. "Determinants and consequences of CSR disclosure quantity and quality : evidence from Saudi Arabia." Thesis, University of Plymouth, 2016. http://hdl.handle.net/10026.1/5332.

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This study aims to examine the determinants and consequences of the quality and quantity of Corporate Social Responsibility (CSR) disclosure of Saudi non-financial firms. The objectives of this study are as follows: firstly, to measure CSR disclosure quality and quantity; secondly, to identify the determinants of CSR disclosure quality and quantity; and thirdly, to examine the impact of CSR disclosure quality and quantity on firm value. The study uses a sample of 171 observations of non-financial firms listed on the Saudi stock market between 2013 and 2014. It develops two CSR disclosure indic
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Hagström, Ludvig, and Douglas Engman. "Disclosure Trends in CSR Reporting : Reporting Practices in the Swedish Real Estate Sector." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Företagsekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-36536.

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Ravlic, Marko, and Jonathan Yarnold. "CSR disclosures and the volatility of the stock market : A study of the Swedish and Danish stock markets." Thesis, Umeå universitet, Företagsekonomi, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-108066.

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Reporting regarding issues that are related to Corporate Social Responsibility have come into more and more focus lately. Most countries currently have a limited or no mandatory regulations regarding what should be included in either an annual report or in a stand-alone report in terms of CSR. However Denmark is one of the pioneers regarding mandatory CSR regulations and as such has certain rules and regulations that their companies have to follow. Even if today’s regulations are heavily focused on financial information that companies have to disclose there also exists regulations regarding no
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Leander, Edh Angelica, and Moa Samuelsson. "Styrelsens inverkan på bolags CSR-rapportering : En kartläggande studie av large och mid cap-bolag på Nasdaq OMX Stockholm." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-53046.

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Inledning: I tidigare forskning har det framgått att styrelsen har en inverkan på bolags CSR- rapportering, eftersom styrelsen är med och utformar bolags CSR-strategier. Denna forskning har dock visat sig vara begränsad till att endast undersöka ett fåtal karaktärsdrag hos styrelsen, vilket motiverar en kartläggande studie av styrelsens karaktärsdrag och dess inverkan på bolags CSR-rapportering. Problemformulering: Vilka karaktärsdrag hos styrelsen samt styrelseledamöter påverkar bolagets CSR-rapportering? Syftet: Syftet med studien är att identifiera vilka karaktärsdrag hos sty
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Ferlin, Malin, and Louise Forsström. "Förändringen av hållbarhetsredovisningens omfattning i årsredovisningar : en kvantitativ studie på svenska börsnoterade bolag." Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-24482.

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Sammanfattning Syfte: Syftet med denna studie är att undersöka om det skett en förändring i mängden redovisning av socialt och miljömässigt ansvarstagande, dvs. hållbarhetsredovisning, i årsredovisningar hos svenska börsnoterade bolag samt undersöka faktorer som kan förklara hållbarhetsredovisning. Metod: Studien har utgått från den positivistiska forskningsfilosofin och använder en deduktiv ansats. För att besvara studiens syfte har en kvantitativ metod använts genom en innehållsanalys samt hypotesprövningar. Populationen består av 142 företag 2012 samt 160 företag 2015 samtliga noterade på N
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Aldosari, Abdullah Mohammed. "Investigating the awareness of corporate social responsibility (CSR) disclosure and practice in Saudi Arabia." Thesis, University of Reading, 2017. http://centaur.reading.ac.uk/74823/.

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This study investigates the awareness of corporate social responsibility (CSR) disclosure and practice in Saudi Arabia by investigating how Saudi stakeholders perceieve CSR and the extent of CSR reporting practices among Saudi listed companies, particularly investing how internal and external stakeholders understand CSR and its disclosure. Furthermore this study explores the integration of CSR within Saudi Listed Companies' corporate policies and strategies and the dimensions that affect it, including the local culture, religion, regulation and governance characteristics. Semi-structured inter
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Pouvreau, Baptiste, and Pierre Sonier. "Corporate social responsibility disclosure in corporate communication : A content analysis of the automotive industry’s sustainability reports." Thesis, Umeå universitet, Företagsekonomi, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-57063.

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Problems related to sustainable development such as environmental issues, human rights, orlabor conditions, are nowadays deeply integrated in our society. It became primordial forcompanies to take into consideration these problems in their business development. For morethan a decade now, car companies started to publish official documents summarizing theircommitments in favor of Corporate Social Responsibility (CSR) actions. Through thesesustainability reports, car producers disclose information concerning their sustainable policyand bring details to stakeholders on performed sustainable actio
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Hansson, Philip, and Alexander Melltoft. "CSR-redovisning : Ett sätt för de svenska börsnoterade bolagen att utmärka sig." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-53048.

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Bakgrund och problemdiskussion: Allt fler företag redovisar information kring CSR i sina årsredovisningar. Där en stor del av tidigare studier utgått från att företag använder CSR-redovisningen på ett standardiserat sätt. Vilket kan förklaras av att CSR-standarders framväxt utgör en ram för hur företagen ska rapportera denna information. Samtidigt kan en ökad konkurrens leda till att företagen blir mer benägna att differentiera sig för att uppnå olika fördelar. Studier har även funnit att företagen använder sin CSR-redovisning på ett differentierat sätt. Därför kan d
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Itabashi, Takeo. "Contribution to the Analysis of Voluntary Disclosure of CSR Information by Japanese and French Companies." Kyoto University, 2010. http://hdl.handle.net/2433/120735.

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Guenther, Edeltraud, Thomas Guenther, Frank Schiemann, and Gabriel Weber. "Stakeholder Relevance for Reporting: Explanatory Factors of Carbon Disclosure." Sage, 2016. https://tud.qucosa.de/id/qucosa%3A35436.

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Although stakeholder theory is widely accepted in environmental disclosure research, empirical evidence about the role of stakeholders in firms’ disclosure is still scarce. The authors address this issue for a setting of carbon disclosure. Our international sample comprises the Carbon Disclosure Project (CDP) Global 500, S&P 500, and FTSE 350 reports from 2008 to 2011, resulting in a total of 1,120 firms with 3,631 firm-year observations. The authors apply Tobit regressions to analyze the relationship between carbon disclosure and the relevance of the following stakeholder groups: government,
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Bergman, Axel, and Eijkel Daan van. "Corporate Social Responsibility disclosure practices a content analysis of Swedish Heavy Industrials." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-388370.

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A wide variety of studies analyzed firms’ CSR disclosures through the lens of legitimacy theory.Arguing that CSR disclosure is a communicative tool to legitimize a company’s position in society.The aim of this study was to explore themes that Swedish heavy industrials disclose regardingCSR. To do so, this paper examined CSR reports and press releases of Swedish heavy industrialsfor 2002, 2009 and 2016, through quantitative content analysis. Our paper finds empirical evidencethat there is a convergence of CSR disclosure among Swedish heavy industrials, in terms of contentand quantity. Moreover,
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Platonova, Elena. "Comparative analysis of CSR disclosure and its impact on financial performance in the GCC Islamic banks." Thesis, Durham University, 2014. http://etheses.dur.ac.uk/10726/.

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The concept of corporate social responsibility (CSR) has been developed and promoted since the 1960s, as part of the changing nature of the corporate working environment, with the objective of corporations having their share in contributing to social good in the economy and in society. CSR, as a concept and practice, is directly related to Islamic banking operations, since Islamic finance is located within Islamic moral economy, which essentialises social justice. The Islamic banking sector, therefore, is required by the nature of Islamic injunctions and principles to produce outcomes that are
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Trencansky, David, and Dimitrios Tsaparlidis. "The effects of company´s age, size and type of industry on the level of CSR : The development of a new scale for measurement of the level of CSR." Thesis, Umeå universitet, Företagsekonomi, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-95150.

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Sustainable development is one of the most frequently used expressions in the economic context. Its importance is emphasized not only at the national level but also at the corporate level. The purpose of this study is to find the influence of company´s age, size and type of industry on the level of sustainable development among Swedish companies. In order to accurately evaluate the level of sustainable development a comprehensive measurement scale is needed. We have recognized the research gap of lack of sustainability measurement methods. Thus, the second goal we have decided to achieve is to
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Blom, Elin, and Alexandra Larsson. "The non- straightforward link between anti-corruption and CSR-reporting : A study assessing the quality of CSR disclosure regarding anti-corruption of four Swedish banks." Thesis, Umeå universitet, Företagsekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-172917.

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In 2019, the two Swedish banks Swedbank and SEB was involved in what has been called one of the largest money laundry scandals. Money laundering is a critical sustainability issue for banks since their operations enable money from corrupt activities to be laundered into the financial system, hence diverts resources from education and health services. Corruption is a difficult topic to manage due to its invisible nature, making it hard to detect and measure compared to emissions or compliance with human rights. In the last decades, there has been an increasing demand for organizations to commun
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Danzinger, Georg, and Katharina Reichmann. "How does the CSR engagement of CEO’s relate to TBL performance under the condition of a decentralized organizational structure? : An example of the largest German stock-listed corporations." Thesis, Högskolan Kristianstad, Fakulteten för ekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-19604.

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Recently there has been a broad discussion with regards to Corporate Social Responsibility, its general purpose, and how it is publicly disclosed. The responsibilities for the engagement in CSR activities have been primarily vested with the CEO of organizations. Previous studies suggested an existing link between CEO’s CSR Engagement and TBL Performance. The dissertation aimed to explore the relationship between the CEO’s CSR Engagement and TBL Performance and to investigate the role of a decentralized organizational structure in this relation. A quantitative research approach in the form of a
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Nordlander, Anna, and Jelena Tararyko. "Waste Management - CSR Engagement within the Construction Industry in Sweden." Thesis, Högskolan i Jönköping, Internationella Handelshögskolan, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-15627.

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Introduction: Over the last few decades there has been a great increase in the attention to Corporate Social Responsibility. Organizations that up until recently have had profit maximization and shareholder value as their only concerns have found themselves in a position where stakeholder demands have created pressure to produce and act on sustainability agendas. Concepts like intergenerational equity, wealth distribution, equality and macroeconomic stability became a part of everyday business language and these days the majority of firms communicate a variety of CSR related issues through an
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Johansson, Svea, and Ellinor Hansson. "Kulturella skillnaders inverkan på hållbarhetsredovisning : en kvantitativ studie om kulturella skillnader i svenska och spanska företags hållbarhetsrapporter." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-434109.

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Den allt vanligare hållbarhetsredovisningen har visat sig vara en essentiell del för att intressenter och investerare ska ha förtroende till företag och kunna fatta rationella beslut. En påverkande faktor för hur företag kommunicerar sitt hållbarhetsarbete är kulturella skiljaktigheter mellan företag i olika länder. Studien undersöker kulturella skillnaders påverkan på företags hållbarhetsrapporter i Sverige och Spanien utifrån kulturteorin Hofstede-modellen. Detta med hjälp av fyra av dess kulturdimensioner som beskriver kulturella värderingar och hur de förhåller sig mellan länderna. Som gru
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Khaled, Bubaker Khaled M. "The relationship between CSR disclosure quality and accrual and real earnings management : large-scale evidence from India." Thesis, University of Central Lancashire, 2018. http://clok.uclan.ac.uk/25362/.

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The aim of the current research is to investigate the association between the disclosure quality of corporate social responsibility (QCSRD) and both real earnings management (REM) and accruals earnings management (AEM) in Indian listed companies from 2007 to 2015. Prior research in this area has substantiated that disclosure of corporate social responsibility (CSRD) is related to earnings management (EM) (Yip et al., 2011; Muttakin et al., 2015). However, the empirical findings remain inconclusive with regard to whether commitment to CSRD has a negative or a positive impact on EM and vice vers
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Asfandyar, S. (Safia). "The effect of Corporate Social Responsibility (CSR) disclosure on the cost of debt in the textile industry." Master's thesis, University of Oulu, 2018. http://urn.fi/URN:NBN:fi:oulu-201811072983.

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Corporate social responsibility, CSR is the requirement for firms to take responsible actions towards the environment and society which are beyond their traditional roles and legal obligations. CSR has received much significance and firms are expected to announce CSR activities in the form of CSR disclosure. CSR is also claimed to be a waste of scarce resources making it unattractive to managers. The study looks at the textile industry which is extensively export-aligned, cost-sensitive and labor-intensive and faces criticism and scrutiny for its ill effects on societal welfare. Therefore,
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Lundberg, Jonathan, and Daniel Ek. "CSR reporting in the Banking Industry : A study of 10 Banks in Sweden (2012-2016)." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Företagsekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-39600.

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Background: Corporate social responsibility has received a lot of attention because of the impact that companies have on the society and the environment. EU is taking legislative measures to further increase the awareness and importance of CSR. The banking industry is often excluded from CSR discussions and research studies, due to the perception that the banking industry has a limited effect on CSR matters. Purpose: The purpose of this study is to investigate CSR reporting levels from Swedish banks. Furthermore, the impact of bank size, board size, and board diversity on CSR reporting level w
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Jarkander, Johan. "How do the textile producing companies on Nasdaq OMX mid cap and small cap disclose their CSR work?" Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-202337.

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Ayertey, Bliss, and Getnet Mengesha Asrat. "Legitimation Strategies in the reporting of Negative CSR Aspects." Thesis, Högskolan Dalarna, Företagsekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:du-25099.

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The survival of organizations is dependent upon their legitimacy since legitimacy provides them with access to valuable resources. Organizations do not possess legitimacy, but rather it is ascribed to them by the society they are in when their actions meet societal expectations. Fulfillment of these societal expectations requires the moral and practical obligations of organizations which we call Corporate Social Responsibility (CSR). To show their CSR performance, organizations have increasingly adopted the practice of CSR reporting. In CSR reporting, organizations are expected by their stakeh
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Akinboboye, Abisoluwa. "Health Communication via Social Media: How Pharmaceutical Companies are using Instagram for Corporate Social Responsibility." Digital Commons @ East Tennessee State University, 2020. https://dc.etsu.edu/etd/3731.

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This study examines the depth of audience engagement with six dimensions of Corporate Social Responsibility (CSR) via the Instagram platforms of pharmaceutical companies. Recent research on the relationship between CSR and health communication has established a robust link between both variables but created a gap on the level of audience engagement. Drawing on Voluntary Disclosure, Agenda Setting and Media System Dependency theories, this study finds that voluntary communication of CSR strategies has the maximum potential to set the agenda for audience engagement on social media. The remodeled
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Tuck-Riggs, Carol Anne. "Financial Statement Disclosure of Carbon Footprint Costs in the Airline Industry." ScholarWorks, 2015. https://scholarworks.waldenu.edu/dissertations/245.

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Unaccountable corporate polluters profit short term at the expense of global economic sustainability. The purpose of the study was to determine if carbon dioxide (CO2) penalties on the airline emissions would result in financial statement disclosure and emission mitigation. Contributing to environmental accounting, the study was based in corporate social responsibility with a conceptual framework based on economically-centered CO2 studies. A random sample of 69 global airlines, taken from the International Air Transport Association (IATA) and the International Civil Aviation Organization (ICAO
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Boström, Daniel. "Environmental information : A study of environmental disclosure in financial analyst reports, annual reports, CSR reports and environmental risk profiles." Thesis, Umeå University, Umeå School of Business, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-24589.

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<p>The awareness of environmental issues has increased among the public the last decades. An environmental movement is occurring and companies are beginning to adapt themselves and their business activities to the changing view of environmental issues. Greater attention are turning to companies around the world due to the view that they have a responsibility concerning environmental and sustainability matters in their business operations. The development of environmental guidelines such as the Global Reporting Initiative and the presenting of separate Corporate Social Responsibility (CSR) repo
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Harun, Mohd Shukor Bin. "The impact of corporate governance and its consequences on CSR disclosure : empirical evidence from Islamic banks in GCC countries." Thesis, University of Plymouth, 2016. http://hdl.handle.net/10026.1/6608.

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The main aim of this research is to analyse the CSR disclosure and examine its determinants and consequences among Islamic banks in the GCC (Gulf Countries Council). In fulfilling the research aims, annual reports of GCC Islamic banks for the period 2010- 2014 are analysed using manual content analysis, which involves 195 observations of 39 Islamic banks. The CSR disclosure index is constructed based on 11 dimensions using AAOIFI standard no 7, 2010. An ordinary least square (OLS) regression is used to examine the determinants and consequences of CSR disclosure in the sample Islamic banks. The
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Zennaro, Giulia <1997&gt. "IPO e CSR disclosure: analisi e confronto del livello di underpricing in funzione della comunicazione della responsabilità sociale d’impresa." Master's Degree Thesis, Università Ca' Foscari Venezia, 2021. http://hdl.handle.net/10579/19769.

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Negli ultimi tre decenni, si è registrata una crescente attenzione da parte delle organizzazioni relativamente ai temi della responsabilità sociale d’impresa (Corporate Social Responsibility, CSR), in termini di impatto che l’attività aziendale può avere sul contesto in cui essa è inserita. Da questa consapevolezza, si è sviluppata anche l’esigenza di integrare e completare la comunicazione tradizionale con degli strumenti funzionali alla rappresentazione dell’impegno ambientale e sociale profuso, in un’ottica di maggior trasparenza. Questo elaborato, dunque, si colloca all’interno del filone
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Gao, Xue. "Internal control, corporate governance attributes, and corporate social responsibility (CSR) disclosure: Evidence from the power and chemical industries in China." Thesis, Gao, Xue (2021) Internal control, corporate governance attributes, and corporate social responsibility (CSR) disclosure: Evidence from the power and chemical industries in China. Masters by Research thesis, Murdoch University, 2021. https://researchrepository.murdoch.edu.au/id/eprint/63411/.

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Corporate social responsibility (CSR) has been attracting attention, especially in the context of the power and chemical industries in China, which are known to be heavy environmental polluters and raise significant concerns for the Chinese government and the international community. However, the impact of internal control and the CEO’s political connections on CSR disclosure are under-researched in the previous literature. This study investigates the relationship between internal control, corporate governance attributes, the CEO’s political connections and corporate social responsibility
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López, Zamora Blanca. "La Composición de los Consejos de Administración de las Empresas Cotizadas Españolas y su Impacto en la Toma de Decisiones Empresariales." Doctoral thesis, Universitat Jaume I, 2018. http://hdl.handle.net/10803/585926.

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Esta tesis tiene el objetivo de estudiar cómo la composición de los consejos de administración de las empresas cotizadas españolas afecta a cierto tipo de decisiones empresariales. Para ello, se han propuesto tres objetivos específicos. El primer objetivo es analizar si los consejeros extranjeros y dominicales (diferenciando entre consejeros dominicales resistentes y sensibles a la presión) afectan en la decisión empresarial de repartir dividendos. El segundo objetivo consiste en analizar cómo los consejeros dominicales (diferenciando entre consejeros dominicales resistentes y sensibles a la
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Alkhalili, Shatha, and Victoria Namayanja. "The Impact Of Corporate Social Responsibility (CSR) On Corporate Financial Performance (CFP) In The Listed Swedish Financial Institutions." Thesis, Jönköping University, IHH, Företagsekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-52742.

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Given that Sweden is one of the most sustainable countries in the world (RobecoSAM, 2018), with a big number of its companies as active participants in CSR, we investigate the impact that these CSR activities could have on CFP with a focus on the Financial sector, using in 26 listed Financial Institutions. As we will find out from the existing literature, the CSR-CFP relationship is neither strictly negative nor positive. If it is positive, then the firm will allocate more resources to CSR to achieve better financial performance, and the firm may fore-go or approach CSR initiatives with cautio
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Bell, Natascha Ariane Maria [Verfasser], Jürgen [Akademischer Betreuer] Ernstberger, Christiane [Gutachter] Pott, and Jürgen [Gutachter] Ernstberger. "Determinants and consequences of CSR disclosure: normative and empirical evidence / Natascha Ariane Maria Bell ; Gutachter: Christiane Pott, Jürgen Ernstberger ; Betreuer: Jürgen Ernstberger." München : Universitätsbibliothek der TU München, 2021. http://d-nb.info/1236692381/34.

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Ahunov, Husanboy, and Andreas Eriksson. "Sustainability Reporting by Swedish Family Firms : A Panel Data Analysis." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-387514.

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Introduction - Sustainability reporting is becoming more and more important for businesses all around the world. Extant empirical literature investigating the relationship between family status and sustainability reporting provides inconclusive results. No previous studies investigated this association in the Swedish setting. Purpose - The purpose of this study is to investigate how family control and influence affects sustainability reporting behavior of Swedish listed firms. Theoretical framework – Sustainability disclosures are considered as effective means for companies to communicate with
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Geiser, Sofia, and Mirja Båtsman. "Quantity over Quality? : A study of a separate sustainability report's effect on financial performance for companies on NASDAQ OMX Stockholm." Thesis, Umeå universitet, Företagsekonomi, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-73467.

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The corporate scandals in the beginning of the 21st century caused distrust in the market and a pressure for more disclosure to increase transparency. To broaden the traditional reporting, companies started to voluntarily disclose information regarding soft measures like Corporate Social Responsibility (CSR). Due to the fast development and popularity of CSR, more companies started to disclose a separate sustainability report to communicate information about these activities. The aim of the report is to provide stakeholders with accurate and transparent information regarding the companies CSR
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Landén, Emma, Lukas Berntsson, and Maja Törnqvist. "Transparency and Disclosure – Are We Doing Enough? : The NFRD’s effect on transparency and its benefits for actors in the Swedish food industry." Thesis, Jönköping University, IHH, Företagsekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-52871.

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Abstract Problem: As sustainability grows larger in importance for consumers, so does the demand for information on companies’ sustainability work. In this situation, greenwashing has become a viable strategy for companies to use as a competitive advantage. Therefore, the EU came with a new directive in order to counteract this type of misleading behavior, the non-financial reporting directive (NFRD). Although many positive outcomes have come from non-financial reporting, the aspect of transparency remains uncharted.  Purpose: The purpose of this study is twofold. Firstly, it investigates how
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Laskar, Tasnim. "What Lies Behind the Formation of Corporate Social Responsibility Activities in the Automotive Industry : A Study on the Disclosure Practices at Volvo Cars." Thesis, Uppsala universitet, Industriell teknik, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-413920.

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During the last few decades, the awareness of environmental and social responsibility has expanded within the society. This consciousness has resulted in an increase of requirements and demands set upon companies to conduct a business that is sustainable. The automotive industry is one of many sectors that has increased its commitment to corporate social responsibility (CSR). The purpose of this thesis is to explore how CSR activities have been formed within the automotive industry and who are affected by these activities. This is done through conducting a longitudinal case study on Volvo Cars
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Werner, Thom, William Johansson, and Rydberg Johan Finn. "Från dåtid till nutid : En studie om förändringar kring hållbarhetsredovisning mellan åren 1998–2019." Thesis, Mälardalens högskola, Akademin för ekonomi, samhälle och teknik, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-48544.

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Titel From then till now - A study of changes in sustainability reports from 1998-2019. Level Bachelor thesis in Business Administration Authors William Johansson, Johan Finn Rydberg, Thom Werner Tutor Esbjörn Segelod Date 2020-06-09 Keywords Sustainability, Sustainability reports, Signalling theory, Stakeholder theory, Business emissions, Equality, Corruption, Donation, Business Research, GRI, CSR, CSR history, Voluntary disclosure and Legitimacy theory. Research Questions How have the sustainability reports changed in different GRI frameworks and how have it affected companies in different b
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Signoretti, Lorenzo. "Misurazione della Sostenibilità in Azienda. Approccio Quantitativo all'Analisi della Letteratura attraverso Bibliografic Coupling." Bachelor's thesis, Alma Mater Studiorum - Università di Bologna, 2016.

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L'elaborato si impegna ad esporre i risultati derivanti da una revisione estensiva della letteratura riguardante le pratiche di misurazione della sostenibilità in azienda. Si è scelto un approccio al problema di impostazione bibliometrico, consistente in analisi statistiche di dati bibliografici ricavabili osservando le relazioni tra documenti. Si sono utilizzati strumenti di clustering per categorizzare la letteratura ed individuare le aree di maggior interesse potenziali per aziende che desiderino investire con successo nella sostenibilità. Come risultato, si è ottenuta una chiara ide
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Shatnawi, Ahmad Amin. "The impact of board CSR orientation on CSR strategy, CSR, and earnings management." Thesis, Queensland University of Technology, 2021. https://eprints.qut.edu.au/211254/1/Ahmad_Shatnawi_Thesis.pdf.

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Using an international sample, this thesis examines the impact of board CSR orientation, a specific form of board-level governance, on CSR strategy, CSR performance, CSR disclosures, and earnings management. It also examines the impact of CSR strategy on CSR performance and CSR disclosures, a topic that is not yet explored. The findings support the arguments in the literature that board CSR orientation has a positive impact on CSR-related strategy, performance, and disclosures, and it reduces earnings management behaviour. The result also supports the suggestion that CSR strategies are a deter
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