Corporate social responsibility disclosure: a study on NIFTY 100 companies

Gupta, Ritika; Kumar, Pankaj

doi:10.1504/gber.2022.126643

Cited by 2 publications

(2 citation statements)

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“…Compared with smaller online companies, larger companies, through big data disclosures, are more likely to strive to improve their social appreciation and discharge accountability to a diverse range of stakeholders. This finding is in line with many previous studies, such as Vu and Buranatrakul (2018) and Gamerschlag et al (2010).…”

Section: Resultssupporting

confidence: 94%

“…The study further explores the extent and nature of disclosure by these online companies based on two contextual boundary conditions, namely, the size of the company, country and the industry within which they operate. The analysis reveals that larger online companies are more likely to engage in high disclosure activities than smaller online companies (Anh Vu and Buranatrakul, 2018;Gamerschlag et al, 2010Gamerschlag et al, , 2018. It seems that larger companies strive to improve their "social appreciation" to meet the expectations of a diverse range of stakeholders and, as a result, are more likely to produce more information.…”

Section: Discussionmentioning

confidence: 99%

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Stakeholder accountability in the era of big data: an exploratory study of online platform companies

Amonoo Nkrumah,

Qian,

Kaur

et al. 2023

QRAM

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Purpose This paper aims to examine the nature and extent of disclosure on the use of big data by online platform companies and how these disclosures address and discharge stakeholder accountability. Design/methodology/approach Content analysis of annual reports and data policy documents of 100 online platform companies were used for this study. More specifically, the study develops a comprehensive big data disclosure framework to assess the nature and extent of disclosures provided in corporate reports. This framework also assists in evaluating the effect of the size of the company, industry and country in which they operate on disclosures. Findings The analysis reveals that most companies made limited disclosure on how they manage big data. Only two of the 100 online platform companies have provided moderate disclosures on big data related issues. The focus of disclosure by the online platform companies is more on data regulation compliance and privacy protection, but significantly less on the accountability and ethical issues of big data use. More specifically, critical issues, such as stakeholder engagement, breaches of customer information and data reporting and controlling mechanisms are largely overlooked in current disclosures. The analysis confirms that current attention has been predominantly given to powerful stakeholders such as regulators as a result of compliance pressure while the accountability pressure has yet to keep up the pace. Research limitations/implications The study findings may be limited by the use of a new accountability disclosure index and the specific focus on online platform companies. Practical implications Although big data permeates, the number of users and uses grow and big data use has become more ingrained into society, this study provides evidence that ethical and accountability issues persist, even among the largest online companies. The findings of this study improve the understanding of the current state of online companies’ reporting practices on big data use, particularly the issues and gaps in the reporting process, which will help policymakers and standard setters develop future data disclosure policies. Social implications From these findings, the study improves the understanding of the current state of online companies’ reporting practices on big data use, particularly the issues and gaps in the reporting process – which are helpful for policymakers and standard setters to develop data disclosure policies. Originality/value This study provides an analysis of ethical and social issues surrounding big data accountability, an emerging but increasingly important area that needs urgent attention and more research. It also adds a new disclosure dimension to the existing accountability literature and provides practical suggestions to balance the interaction between online platform companies and their stakeholders to promote the responsible use of big data.

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Section: Resultssupporting

confidence: 94%

Section: Discussionmentioning

confidence: 99%

Stakeholder accountability in the era of big data: an exploratory study of online platform companies

Amonoo Nkrumah,

Qian,

Kaur

et al. 2023

QRAM

View full text Add to dashboard Cite

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Understanding Social Responsibility Awareness Among University Students

Blaique,

Nazmy,

Aldabbas

et al. 2023

J. of Law and Sust. Develop.

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Objective: The purpose of this study is to try to understand to what extent do demographic factors including gender, age, marital status, educational level, university year, major course, internship experience and country influence students’ social responsibility awareness. Methods: Data was collected from three different countries in the Middle East, namely United Arab Emirates (UAE), Kingdom of Saudi Arabia (KSA) and Egypt. Descriptive analysis was conducted on a sample of 533 students registered in graduate and undergraduate programs at different universities. Results: The findings of the study reveal a relationship between some demographic characteristics and student social responsibility awareness. Originality/Value: The paper unravels the level of students’ awareness on social responsibility in three different countries and offers several practical recommendations for both higher education institutions and corporations are presented accordingly.

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Corporate social responsibility disclosure: a study on NIFTY 100 companies

Cited by 2 publications

References 0 publications

Stakeholder accountability in the era of big data: an exploratory study of online platform companies

Stakeholder accountability in the era of big data: an exploratory study of online platform companies

Understanding Social Responsibility Awareness Among University Students

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