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Artykuły w czasopismach na temat „CSR and disclosure”

Autor: Grafiati

Data publikacji: 8 września 2021

Data aktualizacji: 29 lipca 2025

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1

Samuel, Abass Olabode, Umaru Zubairu, and Bilkisu Abubakar. "Evaluating the Corporate Social Responsibility Disclosure of Nigeria’s Most Profitable Companies." TIJAB (The International Journal of Applied Business) 4, no. 2 (2020): 106. http://dx.doi.org/10.20473/tijab.v4.i2.2020.106-115.

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This study evaluated Corporate Social Responsibility (CSR) disclosure in the most profitable companies in Nigeria, a review was carried out on the annual reports and websites of the five most profitable companies in Nigeria according to the market cap list 2018. This research focused on the quantity and quality of CSR disclosures, provided by these companies. The method of analysis used was content analysis. The result of this study revealed that from the three dimensions constituting Community disclosure, Environmental disclosure and Human Resource disclosure, Community disclosure was the mos

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Anas, Abdirahman, Hafiz Majdi Abdul Rashid, and Hairul Azlan Annuar. "The effect of award on CSR disclosures in annual reports of Malaysian PLCs." Social Responsibility Journal 11, no. 4 (2015): 831–52. http://dx.doi.org/10.1108/srj-02-2013-0014.

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Purpose – The paper aims to examine the determinants of corporate social responsibility (CSR) disclosures in the annual reports of Malaysian public listed companies (PLCs). In 2006, Bursa Malaysia Berhad (BMB) launched its CSR Framework (effective in 2007) which is supposed to guide the Malaysian PLCs’ CSR disclosures. It is believed that this CSR framework may influence CSR disclosures to be more systematic, yet there is no evidence whether this framework influences the extent and quality of CSR disclosures. Thus, this study examines this area of research. The study also tests the influence o

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Rehman, Ramiz ur, Zahid Riaz, Charles Cullinan, Junrui Zhang, and Fanghua Wang. "Institutional Ownership and Value Relevance of Corporate Social Responsibility Disclosure: Empirical Evidence from China." Sustainability 12, no. 6 (2020): 2311. http://dx.doi.org/10.3390/su12062311.

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We examine the relationship between corporate social responsibility (CSR) disclosure and firm value in China. Using a sample of listed companies on the Shanghai Stock Exchange from 2008 to 2012, we find that market value of a firm is higher when a company makes a lower level of CSR disclosure. Other things being equal, this relationship becomes positive when the CSR disclosure is moderated with the institutional ownership. With regard to the CSR disclosure, we found consistent results with respect to the little evidence that the amount of CSR disclosure is significantly associated with market

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Chong, Sabrina, Irshad Ali, and Sumit K. Lodhia. "A model for gauging the prominence of web-based CSR disclosure." Pacific Accounting Review 28, no. 4 (2016): 431–45. http://dx.doi.org/10.1108/par-02-2016-0016.

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Purpose The purpose of this paper is to introduce a model to assess web-based corporate social responsibility (CSR) disclosure prominence and use this model to explore the prominence of CSR disclosures of listed New Zealand (NZ) companies. Design/methodology/approach A CSR Disclosure Prominence Indicator Model was constructed using five key elements that include the dissemination medium, accessibility, location, content variety and extent of CSR disclosures. The websites of 65 of the largest listed NZ companies from 11 industry groupings were explored through this model. Findings A significant

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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 (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 di

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Ramdhony, Dineshwar. "Corporate Social Reporting By Mauritian Banks." International Journal of Accounting and Financial Reporting 5, no. 2 (2015): 56. http://dx.doi.org/10.5296/ijafr.v5i2.8067.

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The paper examines CSR disclosures by commercial banks operating in Mauritius. Annual reports for the year 2011 were scrutinized using content analysis. Five categories of disclosure were chosen in line with the Code of corporate governance and prior studies. Due to the small number (20) of banks operating in the country all banks were selected. Findings show that banks with higher visibility disclose more CSR information thus confirming that the legitimacy theory is an explanation for CSR disclosure by Mauritian banks. CSR reporting is prevalent among all banks but forty percent of banks disc

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Zhang, Haifeng, Zhuo Zhang, Adrian Tan, and Ekaterina Steklova. "Quantity, Quality, and Performance of Corporate Social Responsibility Information Disclosure by Listed Enterprises in China: A Regional Perspective." International Journal of Environmental Research and Public Health 17, no. 7 (2020): 2245. http://dx.doi.org/10.3390/ijerph17072245.

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The purpose of this article is to promote an increase in the number of enterprises that will disclose corporate social responsibility (CSR) information, and to improve on their quality of CSR information disclosure. Using the theory of organizational ecology, we propose that the density of companies that disclose CSR information in a region has an impact on both the quality and the performance of CSR disclosures. The study results suggest that an increase in the density of CSR information disclosing enterprises in a region will increase the number of enterprises with disclosure intentions. A d

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8

Cui, Rumeng, Zhong Ma, and Longfeng Wang. "Allocation of Decision Rights and CSR Disclosure: Evidence from Listed Business Groups in China." Sustainability 14, no. 7 (2022): 3840. http://dx.doi.org/10.3390/su14073840.

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Corporate social responsibility (CSR) research has recently begun to focus on the CSR performance of business groups, with the scope shifting from group members to business groups in general. This paper focuses on whether business groups with centralized decision rights tend to disclose more CSR information and investigates the heterogeneous effect of the number of subsidiaries. Using a dataset for listed groups in China from 2010 to 2020, our empirical test discovered that centralized decision rights could promote group CSR disclosure. For groups with many subsidiaries, centralization makes a

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

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Corporate social responsibility (CSR) is quite a new concept to business and society in Vietnam. Information on CSR reflects a firm’s commitment to ethical behavior in its activities and reputation. However, it is questioned whether the information disclosure has any relationship with firm performance. Employing panel regression of about 200 listed firms on the Vietnam Stock Exchange and space-based measurement of CSR disclosure, the study confirms a positive impact of CSR disclosure on firm performance. Firms use CSR disclosures to indirectly improve their performance. Firms that disclose CSR

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10

Rauf, Fawad, Cosmina L. Voinea, Khwaja Naveed, and Cosmin Fratostiteanu. "CSR Disclosure: Effects of Political Ties, Executive Turnover and Shareholder Equity. Evidence from China." Sustainability 13, no. 7 (2021): 3623. http://dx.doi.org/10.3390/su13073623.

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The context of China fosters different contextual factors, which influences the quality of corporate social responsibility (CSR) disclosure in comparison to firms across the rest of the world. Political ties at a corporate level are one of these vital factors. This paper studies the influence of firm-level political ties (PT) and executive turnover (ET) on the quality of CSR disclosure in the context of shareholding status of departing executive in Chinese listed A-share firms. Stakeholder and Agency theories are applied to the dissemination of CSR disclosures in Chinese firms whereby we used

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11

Ramananda, Dimaz, and Apriani Dorkas Rambu Atahau. "Corporate social disclosure through social media: an exploratory study." Journal of Applied Accounting Research 21, no. 2 (2019): 265–81. http://dx.doi.org/10.1108/jaar-12-2018-0189.

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Purpose The purpose of this paper is to determine the extent of voluntary corporate social responsibility (CSR) disclosure by Indonesian firms on their social media and to compare it with the mandatory disclosure on their annual reports. Design/methodology/approach The authors use publicly listed Indonesian firms that are included in the SRI-KEHATI Index as the sample. Further, by using NVIVO software, the authors qualitatively analyze CSR activities disclosed on firms’ social media and annual reports with an interpretive approach. Findings The findings indicate that Indonesian firms still exh

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12

Wedari, Linda Kusumaning, and Ghina Arya Shafadila. "Factors Affecting Corporate Social Responsibility Web Disclosure: Evidence from the Consumer Sector in Indonesia." International Journal of Sustainable Development and Planning 17, no. 8 (2022): 2655–67. http://dx.doi.org/10.18280/ijsdp.170835.

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An increasing number of companies disclose information about their financial performance, however, publishing Corporate Social Responsibility information on company’s websites is still limited. This study examines the factors affecting Corporate Social Responsibility (CSR) web disclosure, as well as examine whether firms with high CSR web disclosure are less likely to engage in earnings management. Corporate Social Responsibility may indicate transparent and reliable financial statements. To do so, we investigate factors that affect the extensiveness of CSR web disclosure. In addition, we inve

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13

Setiawan, Temy, Nicholas Jonathan, and Kurniawati Kurniawati. "INDICATOR DEVELOPMENT AND QUALITY OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE FOR THE MINING INDUSTRY IN INDONESIA (Qualitative Study During Observation Period 2017-2019)." Media Riset Akuntansi, Auditing & Informasi 22, no. 2 (2022): 285–300. http://dx.doi.org/10.25105/mraai.v22i2.12491.

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Disclosure of corporate social responsibility (CSR) is increasing in urgency because demands for legitimacy are increasing. Companies can disclose their CSR through annual reports or sustainability reports. This study aims to provide information on how many companies have disclosed CSR in their sustainability reports, the average extent of disclosure in annual reports and sustainability reports, which indicators are predominantly disclosed and which disclosures are limited. This research is a descriptive qualitative study using secondary data taken from the website company's official in the fo

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14

Elma Kardiyanti, Ni Kadek, and A. A. Ngurah Bagus Dwirandra. "Pengaruh Profitabilitas, Ukuran Perusahaan, dan Kepemilikan Asing pada Pengungkapan CSR." E-Jurnal Akuntansi 30, no. 9 (2020): 2338. http://dx.doi.org/10.24843/eja.2020.v30.i09.p13.

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CSR Disclosure is accountability of company management to stakeholders. Profitability and Company Size is influence CSR disclosure because it is a form of positive signal to stakeholders. Finally, foreign ownership is considered as a party that has awareness of CSR disclosures. This study aims to obtain empirical evidence about the effect of profitability, company size, and foreign ownership on CSR disclosures for the period of 2016 - 2018, with a sample of 84 companies. Testing using Multiple Linear Regression and Classic Asumption Test. The test results show that the profitability and size o

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Stevie Khanaya Siahaan, Nadya. "FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN MANUFAKTUR." Bina Ekonomi 24, no. 2 (2021): 15–30. http://dx.doi.org/10.26593/be.v24i2.5093.15-31.

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Disclosure of CSR in a company is an important thing for companies to do. The government itself has also made regulations that require companies to disclose CSR. But in reality, there are still many companies that have not made CSR disclosures by not making a Sustainability Report. There are many factors that can affect CSR disclosure in a company. This study aims to determine whether these factors really affect CSR disclosure. The factors studied were company size, financial performance, and environmental performance. Company size is measured by the natural logarithm of the company's total as

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16

Cho, Seong-Yeon, Pyung Kyung Kang, Cheol Lee, and Cheong Park. "Financial Reporting Conservatism and Voluntary CSR Disclosure." Accounting Horizons 34, no. 2 (2020): 63–82. http://dx.doi.org/10.2308/horizons-17-093.

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SYNOPSIS This paper examines whether a firm's degree of conservatism in financial reporting is associated with its voluntary nonfinancial corporate social responsibility (CSR) disclosures and the stock price reaction to such disclosures. Theoretical and empirical studies find that the amount of voluntary disclosures and their credibility vary depending on the degree of financial reporting conservatism. We expand this line of questioning and find that firms that adopt conservative financial reporting are less likely to disclose CSR information. Further analyses show that the market reaction to

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De Klerk, Marna, Charl de Villiers, and Chris van Staden. "The influence of corporate social responsibility disclosure on share prices." Pacific Accounting Review 27, no. 2 (2015): 208–28. http://dx.doi.org/10.1108/par-05-2013-0047.

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Purpose – The purpose of this paper is to examine the association between share prices and the level of corporate social responsibility (CSR) disclosure of large UK companies, using CSR data from an independent firm and a time period and setting (the UK) that coincides with increased legislation and increased public awareness of corporate social and environmental issues. Against a background of increased interest by investors in CSR disclosure, prior mixed results on the association between CSR disclosure and share prices suggest the need for further research that overcome some of the identifi

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Nguyen Thi Thu, Hien, Thao Bui Thi Thu, Tan Mai Van, and Tuan Dang Anh. "The determinants influencing the extent and quality of corporate social responsibility disclosure." Investment Management and Financial Innovations 22, no. 2 (2025): 86–99. https://doi.org/10.21511/imfi.22(2).2025.08.

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Corporate social responsibility (CSR) disclosure plays a pivotal role in expanding investment opportunities, enhancing operational efficiency, and strengthening transparency and accountability to meet stakeholder demands. This study investigates the determinants influencing CSR disclosure’s extent and quality, aiming to provide a comprehensive understanding of how organizational, institutional, and stakeholder-driven factors shape transparent reporting practices. Using time-series data spanning six years (2017–2022) collected from 200 Vietnamese-listed enterprises annually, this research emplo

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Molate, Mosie Constance, Marna de Klerk, and Petri Ferreira. "Corporate social responsibility disclosures by South African mining companies: The Marikana massacre." Corporate Ownership and Control 11, no. 4 (2014): 311–21. http://dx.doi.org/10.22495/cocv11i4c3p2.

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Following the strike at Lonmin Plc. which led to the death of 34 miners and the wounding of 78 others on 16 August 2012, we evaluate whether the extent of corporate social responsibility (CSR) disclosures by South African mining companies, in total and per disclosure category, was affected by this event. Content analysis is used to measure the extent of CSR disclosures before and after the Marikana massacre in the integrated annual and stand-alone CSR reports of companies. CSR disclosure was not affected by the Marikana massacre. Our results suggest that the extent of CSR disclosure may be inf

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Zhang, Yuming, and Fan Yang. "Corporate Social Responsibility Disclosure: Responding to Investors’ Criticism on Social Media." International Journal of Environmental Research and Public Health 18, no. 14 (2021): 7396. http://dx.doi.org/10.3390/ijerph18147396.

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Companies use corporate social responsibility (CSR) disclosures to communicate their social and environmental policies, practices, and performance to stakeholders. Although the determinants and outcomes of CSR activities are well understood, we know little about how companies use CSR communication to manage a crisis. The few relevant CSR studies have focused on the pressure on corporations exerted by governments, customers, the media, or the public. Although investors have a significant influence on firm value, this stakeholder group has been neglected in research on CSR disclosure. Grounded i

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Hapsoro, Dody, and Ratna Dwi Sulistyarini. "The effect of profitability and liquidity on CSR disclosure and its implication to economic consequences." Indonesian Accounting Review 9, no. 2 (2019): 143. http://dx.doi.org/10.14414/tiar.v9i2.1730.

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This study examines the effect of profitability and liquidity on CSR disclosure and its implication on economic consequences. This study was driven by the inconsistency of the results of previous studies in testing the factors that influence the CSR disclosure. This study used the CSR disclosure to measure Corporate Social Responsibility disclosure index (CSRDI) based on the index of the Global Reporting Initiatives G4 Guideline (GRI G4). The results show that profitability has a significant and positive effect on CSR disclosure, while liquidity does not affect CSR disclosure. Furthermore, CSR

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Ali, Waris, Jeffrey Wilson, and Muhammad Husnain. "Determinants/Motivations of Corporate Social Responsibility Disclosure in Developing Economies: A Survey of the Extant Literature." Sustainability 14, no. 6 (2022): 3474. http://dx.doi.org/10.3390/su14063474.

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The main purpose of this study is to systematically analyse and synthesise the empirical literature on the drivers and motivations of CSR disclosure in developing countries. Previous studies on CSR disclosure have primarily investigated the accuracy of disclosure claims, impact on various actors, and the factors deriving CSR disclosure. While literature on CSR disclosure dates back to 1983, the number of studies have increased substantially in recent years, with 86% of studies being published in the last decade and a half. The results revealed that both internal and external factors influence

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Giannarakis, Grigoris. "Corporate governance and financial characteristic effects on the extent of corporate social responsibility disclosure." Social Responsibility Journal 10, no. 4 (2014): 569–90. http://dx.doi.org/10.1108/srj-02-2013-0008.

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Purpose – This study aims to investigate the relationship between corporate governance and financial characteristics and the extent of corporate social responsibility (CSR) disclosure in the USA. These corporate governance and financial characteristics are the board meetings, average age of board members, presence of women on the board, the board’s size, chief executive officer duality, financial leverage, profitability, company’s size, board composition and board’s commitment to CSR. Design/methodology/approach – The sample consists of 100 companies from the Fortune 500 list for 2011. The env

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Febriansyah, Erwin, Tiara Pratama, and Fadrul. "ANALISIS PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP HARGA SAHAM (Studi Pada Perusahaan KOMPAS100 Periode 2018-2020)." Realible Accounting Journal 3, no. 1 (2023): 63–80. http://dx.doi.org/10.36352/raj.v3i1.561.

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This study aimed to determine the effect of corporate social responsibility disclosures consisting of CSR-Economic, CSR-environmental, and CSR-social disclosures in companies included in the KOMPAS100 index on the Stock Exchange. The population of this study amounted to 100 companies, conducted a sample selection by using purposive sampling technique. The sample was24 companiesthat selected by certain considerations. The data collection techniques was obtained through documents of the website (www.idx.co.id) and the official website of each company. The data were analyzed by using the Ttest an

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Griffin, Paul A., and Estelle Y. Sun. "Voluntary corporate social responsibility disclosure and religion." Sustainability Accounting, Management and Policy Journal 9, no. 1 (2018): 63–94. http://dx.doi.org/10.1108/sampj-02-2017-0014.

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Purpose This study examines the relation between voluntary corporate social responsibility (CSR) disclosure and the local religious norms of firms’ stakeholders. Little is known about how these local norms (measured at the county level) affect firms’ disclosure practices and firm value, especially voluntary disclosure on climate change and environmental and social responsibility. Design/methodology/approach Poisson regression models test for a significant relation between firms’ voluntary CSR disclosure intensity and the local religious norms of firms’ stakeholders. Also, an event study tests

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Rahma, Anita Ade, and Febri Aldi. "The Importance of Commissioners Board Diversity in CSR Disclosures." International Journal of Economics Development Research (IJEDR) 1, no. 2 (2020): 136–49. http://dx.doi.org/10.37385/ijedr.v1i2.66.

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Good companies are inseparable from good Corporate Social Responsibility (CSR). CSR is one indication of whether or not a company is good or bad. CSR has a real impact on the environment and society. The better the impact obtained from the company's CSR, the better the company's performance. CSR activities can be seen from the CSR disclosures. CSR disclosure is influenced by various internal and external factors. As for this study, we want to analyze the influence of the diversity of the board of commissioners on CSR disclosure. The independent variables used in this study are gender commissio

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Azzahra, Shafira Amelia, and Ayu Fury Puspita. "Pengaruh Kinerja Keuangan Perusahaan terhadap Pengungkapan Corporate Social Responsibility (CSR) pada Perusahaan Konstruksi yang Terdaftar pada Bursa Efek Indonesia Tahun 2018-2021." Reviu Akuntansi, Keuangan, dan Sistem Informasi 2, no. 1 (2023): 145–56. http://dx.doi.org/10.21776/reaksi.2023.2.1.120.

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A disclosure of corporate social responsibility (CSR) indicates a commitment and an improved relationship between the company and stakeholders, for it influences consumer perceptions of the products or services offered by a company. This study determines how financial performance affects the CSR disclosure of construction companies listed on the Indonesia Stock Exchange between 2018 and 2021. The samples of 80 data were selected through purposive sampling. The results of this study revealed that liquidity affects CSR disclosure as high liquidity encourages companies to disclose more informatio

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Bidari, Gopi, and Hadrian Geri Djajadikerta. "Factors influencing corporate social responsibility disclosures in Nepalese banks." Asian Journal of Accounting Research 5, no. 2 (2020): 209–24. http://dx.doi.org/10.1108/ajar-03-2020-0013.

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PurposeThis paper examines the relationship between selected firm-specific variables and the extent of corporate social responsibility (CSR) disclosures made by Nepalese banks.Design/methodology/approachA content analysis approach of the banks' annual reports is applied using a CSR disclosure index based on the Global Reporting Initiative guidelines. The factors identified in this study – bank size, bank age and bank profitability – are analyzed against the extent of CSR disclosures in the Nepalese banks using multiple regression.FindingsThe main finding from the content analysis indicates tha

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Africano, Fernando, Lidia Desiana, and Ilham Prawidi Sakti. "Social Responsibility Disclosures: Links to Financial Violations and Performance." Journal of Accounting Science 9, no. 1 (2025): 132–48. https://doi.org/10.21070/jas.v9i1.1895.

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General Background: Corporate social responsibility (CSR) disclosure reflects a company’s accountability to societal and environmental concerns, making it essential to explore the factors influencing such disclosure. Specific Background: This study investigates CSR disclosure in the context of non-financial disclosures by companies listed on the Indonesia Stock Exchange (IDX), providing empirical evidence and theoretical insights. Knowledge Gap: While previous research has examined CSR disclosure, the interplay between financial pressure, firm size, financial performance, regulatory compliance

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Rao, Kathyayini, and Carol Tilt. "Board diversity and CSR reporting: an Australian study." Meditari Accountancy Research 24, no. 2 (2016): 182–210. http://dx.doi.org/10.1108/medar-08-2015-0052.

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Purpose This paper aims to examine the relationship between corporate governance, in particular board diversity, and corporate social responsibility (CSR) reporting among the top 150 listed companies in Australia over a three-year period. Design/methodology/approach The quantitative analysis involving a longitudinal study is used where content analysis is undertaken to analyse the extent of CSR disclosures in annual reports. Regression analysis using panel data is used to analyse the potential association between CSR disclosure and five important board diversity measures, specifically independ

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Tasya, Nadia Dwi, and Charoline Cheisviyanny. "Pengaruh Slack Resources Dan Gender Dewan Terhadap Kualitas Pengungkapan Tanggung Jawab Sosial Perusahaan." JURNAL EKSPLORASI AKUNTANSI 1, no. 3 (2019): 1033–50. http://dx.doi.org/10.24036/jea.v1i3.126.

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Tthe objective of this study is to determinethe effect of slack resources and board’s gender on the quality of corporate social responsibility disclosures. The analysis technique uses multiple regression analysis methods. The sample in the study were 28 companies listed on the Indonesia stock exchange and reported sustainability reports for 2015-2017, so that 84 observations were obstained. The results find that slack resources have negative effect on CSR disclosure quality, while the gender on board of directors have positive effect on CSR disclosure quality. There is no relationship between

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Weber, Jessica Lee. "Corporate social responsibility disclosure level, external assurance and cost of equity capital." Journal of Financial Reporting and Accounting 16, no. 4 (2018): 694–724. http://dx.doi.org/10.1108/jfra-12-2017-0112.

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PurposeThis study aims to analyze whether corporate social responsibility (CSR) report characteristics, including disclosure level and external assurance, and reporting firms’ CSR performance, explain variation in cost of equity capital among CSR disclosers.Design/methodology/approachThe study uses a propensity score matched sample of CSR reports prepared according to the Global Reporting Initiative’s (GRI) G3/G3.1 Reporting Guidelines.FindingsOverall, there does not appear to be a difference in cost of equity capital among CSR disclosers based on GRI disclosure level. The exception is for poo

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Chen, Shuanglian, Cunyi Yang, and Khaldoon Albitar. "Is there any heterogeneous impact of mandatory disclosure on corporate social responsibility dimensions? Evidence from a quasi-natural experiment in China." Data Science in Finance and Economics 1, no. 3 (2021): 272–97. http://dx.doi.org/10.3934/dsfe.2021015.

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<abstract> <p>The corporate social responsibility (CSR) report is an important carrier of non-financial information disclosure of enterprises and an important bridge of communication between enterprises and interested parties. Compulsory disclosure has promoted the improvement of CSR levels to some extent. While, for interested parties, their attention to various dimensions of CSR has significant differences, which leads to the heterogeneous impact of mandatory disclosure policy on its different dimensions. Through regression discontinuity design model (RDD), as well as using quasi

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Halim, Sofyan, and Fatimah Sinar Mustika. "Impact of Size of Company, Profitability and Liquidity on CSRD the Sharia Index Of Trade, Services and Investment Sectors." JUDICIOUS 3, no. 2 (2022): 232–49. http://dx.doi.org/10.37010/jdc.v3i2.1088.

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Obtaining knowledge and proof of research that examines the relationship between SCR Disclosure variables from CSR disclosures influenced by company size, profitability and liquidity in issuers of the Indonesian Sharia Stock Index of the trading, services and investment sectors is the purpose of the research. The Research use quantitative causal research methods, with samples using the Slovin formula. Research results that CSR disclosures are positively significantly influenced by the Size and Capacity of the Company, Earnings Per Share which is part of the profitability ratio negatively affec

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Cakti, Reysvana Rukmana, Doddy Setiawan, and Y. Anni Aryani. "Board Diversity and Corporate Social Responsibility Disclosure in ASEAN Banking Industry." Accounting Analysis Journal 11, no. 1 (2022): 10–20. http://dx.doi.org/10.15294/aaj.v11i1.54287.

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Purpose : First, to find the determining factors which affects CSR disclosure in the ASEAN banking industry by examining the effect of diversity from gender, board size, and education. Second, observe and analyze the level and variation of ASEAN banking CSR disclosures.Method : This study uses a sample of the ASEAN banking industry with an observation period of 2017-2019. The bank annual report was examined to analyze the bank CSR disclosures using content analysis and panel data analysis.Findings : The inclusive results of this study reveal that there is a positive and significant effect of b

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Rahma Driss and Emna Jaballah. "How corporate social responsibility reporting affects financial performance? Evidence from Saudi Arabia." Gulf Journal of Advance Business Research 3, no. 2 (2025): 308–22. https://doi.org/10.51594/gjabr.v3i2.86.

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This study examines the relationship between CSR disclosures and the performance of Saudi Arabian companies. It analyzes the annual financial reports of 90 non financial companies listed on the Saudi Stock Exchange (Tadawul) from 2019 to 2023. Using content analysis software, the study evaluates the quality of financial reports and identifies the extent of philanthropic, environmental, and social related disclosures. Subsequently, the impact of philanthropic, environmental, and social disclosures on key performance indicators, such as return on assets (ROA) and return on equity (ROE), is asses

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Gaffar, Samsu, Andi Tenri Uleng Akal, Sarnawiah Sarnawiah, Kherayani Nur, A. Rahmawati, and Nurwana Nurwana. "Examining several factors that influence corporate social responsibility disclosure." Atestasi : Jurnal Ilmiah Akuntansi 7, no. 1 (2024): 200–209. http://dx.doi.org/10.57178/atestasi.v7i1.762.

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This study aims to analyze the impact of Company Size, Profitability, and Foreign Ownership on Corporate Social Responsibility (CSR) Disclosure in mining companies listed on the Stock Exchange. Specifically, it aims to determine whether these factors significantly influence CSR disclosure. This study utilizes secondary data from the financial statements of mining companies listed on the IDX. Multiple linear regression analysis assesses the relationship between Company Size, Profitability, Foreign Ownership, and CSR Disclosure. The analysis aims to establish these factors' individual and combin

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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 (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’ awarene

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Boachie, Christopher, and Joseph Emmanuel Tetteh. "Do creditors value corporate social responsibility disclosure? Evidence from Ghana." International Journal of Ethics and Systems 37, no. 3 (2021): 466–85. http://dx.doi.org/10.1108/ijoes-11-2020-0181.

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Purpose Drawing on risk mitigation theory, this study aims to examine the link between corporate social responsibility (CSR) disclosure and the cost of debt financing (CDF). In particular, this paper seeks to determine whether firms with higher CSR disclosure scores have a lower CDF. Design/methodology/approach This paper uses a panel data analysis of non-financial Ghanaian firms listed on the Ghana Stock Exchange from 2006 to 2019. The CSR index constructed from firms’ annual reports and sustainability reports is used as a proxy for the extent of CSR information disclosures by Ghanaian compan

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Liu, Yinong, Yanying Li, and Huiying Chen. "The Keywords in Corporate Social Responsibility: A Dictionary Construction Method Based on MNIR." Sustainability 17, no. 6 (2025): 2528. https://doi.org/10.3390/su17062528.

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Corporate social responsibility (CSR) and environmental, social, and governance (ESG) disclosures are critical for sustainable value creation. However, traditional evaluation methods struggle to quantify authentic performance and detect disclosure biases. In response, this study proposes an automated CSR polarity dictionary construction method that innovatively combines natural-language-processing technology and the multinomial inverse regression (MNIR) method. This method analyzes the correlations between corporate CSR reports and CSR ratings and constructs a dictionary that best reflects the

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Nandyta Frismaya Putri and Armiani Armiani. "Corporate Social Responsibility (CSR) Disclosure Behavior in the Global Business Sector." International Journal of Economics, Management and Accounting 2, no. 1 (2024): 200–212. https://doi.org/10.61132/ijema.v2i1.413.

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This research explores the impact of sustainable accounting policies on the disclosure behavior of Corporate Social Responsibility (CSR) in the global business sector. As companies increasingly recognize the importance of integrating sustainability into their business strategies, CSR disclosure has become a critical aspect of maintaining stakeholder relationships. Sustainable accounting policies play a key role in ensuring that CSR activities are transparently reported in financial statements. This study adopts a literature review methodology to examine previous research on the influence of su

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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 (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

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Jahan, Kawsar, and Soniya Akter. "The Level of Corporate Social Responsibility Disclosure of the Banks Listed in DSE of Bangladesh: A Comparative Study between Pre-Covid Period and Pandemic Period." Business and Economic Research 12, no. 2 (2022): 22. http://dx.doi.org/10.5296/ber.v12i2.18679.

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The aim of the study is to measure the extent of the Corporate Social Responsibility Disclosure (CSRD) revealing practices of the listed banks in Bangladesh and investigate the potential impacts of pandemic period and bank specific attributes on CSR disclosures on the basis of the contemporary data from 2015-2020. The study is directed with content analysis of 30 listed banks in Bangladesh during the period of 2015-2020 generating 180 sample year observations to break down the components that influence the CSR reporting of the listed banks. The study finds that CSR disclosure index decreases a

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HERDJIONO, Irine, and Nikita Utami TURE. "Corporate Social Responsibility Disclosure and Corporate Values: the moderation effect of Profitability." Journal of Academic Finance 12, no. 2 (2021): 35–49. http://dx.doi.org/10.59051/joaf.v12i2.482.

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Objective: This research aimed to examine whether corporate social responsibility disclosure affects corporate values by using profitability as a moderating variable, and to examine the aspects of CSR disclosure that were most widely disclosed by companies. The CSR index measurement used 91 items which were divided into 3 categories, namely economic, environmental, and social categories. Methods: The regression test used in this research was multiple linear regression using Moderated Regression Analysis (MRA) to determine the effect of CSR disclosure on corporate values, with profitability as

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Islam, Md Rabiul, and Md Golam Mostakim. "Corporate Social Responsibility Disclosure of Publicly Traded Manufacturing Companies in Bangladesh." International Journal of Economics, Management and Accounting 31, no. 2 (2023): 343–68. http://dx.doi.org/10.31436/ijema.v31i2.1069.

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This study is aimed at analyzing Corporate Social Responsibility (CSR) disclosure of publicly traded manufacturing companies in Bangladesh based on the Global Reporting Initiative (GRI) standards and the legitimacy theory. The study used a stratified random sampling procedure to select the representative number of manufacturing companies listed in the country’s largest capital market- the Dhaka Stock Exchange Limited (DSE). The study has analyzed the annual reports of 51 companies out of 202 manufacturing companies belonging to 11 different sectors. It has used the content analysis method to i

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Setiawan, Temy, Marshelli Sugianto, Kandi Safia Senastri Dahlan, and Ari Purwanti. "Corporate Social Responsibility: Qualitative and Quantitative Content Analysis Study." Indonesian Accounting Review 13, no. 2 (2023): 249–62. http://dx.doi.org/10.14414/tiar.v13i2.3474.

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In the midst of a growing legitimacy gap, CSR disclosure is becoming increasingly important. Comprehensive CSR disclosures, especially in the mining industry sector, are expected to demonstrate accountability and transparency to stakeholders. This study seeks to develop indicators of CSR disclosure that are commonly used by mining sector companies with a cross reference method from various research articles and adapted to the GRI standard. There are 24 main indicators obtained after developing indicators. Furthermore, these indicators are used in content analysis techniques to measure CSR disc

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Simanjuntak, Gracesiela Yosephine, Farida Sagala, Lamria Sagala, Duma Rahel Situmorang, and Rike Yolanda Panjaitan. "The Role Of Foreign Ownership: The Influence Of Accounting Conservatism And Corporate Social Responsibility Disclosure." Jurnal Ilmiah Accusi 6, no. 1 (2024): 13–19. http://dx.doi.org/10.36985/jts5rn45.

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This literature study has explored the influence of accounting conservatism and disclosure of corporate social responsibility. This paper wants to analyze how the role of foreign ownership can strengthen or weaken the influence of accounting conservatism and corporate social responsibility disclosure. Using a sample of 225 out of 810 companies listed on the Indonesia Stock Exchange for the 2019 - 2023 period. Researchers found that companies with higher CSR disclosures tend to have more conservative financial reporting practices. However, researchers observed that foreign ownership was able to

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SU, ENYUAN, ROSLI MAHMOOD, and HISHAMUDDIN MD. SOM. "Effect of Corporate Social Responsibility Disclosure on Corporate Financial Performance in An Emerging Market." International Journal of Economics and Management 18, no. 3 (2024): 425–47. https://doi.org/10.47836/ijeam.18.3.09.

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This study examines the relationship between corporate social responsibility (CSR) disclosure and financial performance among listed firms in Chengdu, China. Using the Chinese Academy of Social Sciences (CASS)-CSR 4.0 standard, we analyzed the extent and quality of CSR disclosures for 68 firms over the 2019–2020 period. To address endogeneity, we employed Ordinary Least Squares regression (OLS) regression and Two-Stage Least Squares (2SLS) estimations with two novel instruments. The findings reveal a positive correlation between CSR disclosure and accounting-based metrics such as Return on Ass

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Dong, Sirui, Ya He, and Haonan Chen. "The Impacts and Mechanisms of Corporate Social Responsibility Disclosure on Corporate Exports: With Reference to the Moderating Effect of Environmental Regulation." Sustainability 17, no. 10 (2025): 4430. https://doi.org/10.3390/su17104430.

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Corporate social responsibility (CSR) disclosure plays a pivotal role in mitigating “blue” (labor standard) and “green” (environmental standard) trade barriers, optimizing the foreign trade ecosystem, fostering sustainable development of export-oriented enterprises, and advancing societal welfare objectives—all critical to maintaining high-quality social order in China. Grounded in institutional and strategic management theories, this study systematically investigates the effects of CSR disclosure on corporate export performance, focusing on mediating and moderating mechanisms, and conducts ri

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Ariswari, Putu Mira Ayu, and I. Gst Ayu Eka Damayanthi. "Pengaruh Profitabilitas, Leverage, dan Kepemilikan Manajemen pada Pengungkapan CSR dengan Ukuran Perusahaan sebagai Variabel Kontrol." E-Jurnal Akuntansi 29, no. 1 (2019): 372. http://dx.doi.org/10.24843/eja.2019.v29.i01.p24.

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The form of the company's responsibility for its environment is by disclosing CSR. Disclosure of CSR is required by law but there are still companies that do not disclose CSR. The purpose of this study was to determine the effect of profitability, leverage, and management ownership on CSR disclosure with company size as a control variable. The number of samples is 48 observations using the nonprobability sampling method. The data collection method used is a nonparticipant observation method. The data analysis technique is multiple linear regression analysis. This study concludes that profitabi

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