Corporate Social Responsibility Disclosure and Company Financial Performance: Do High and Low Profile Industry Moderate the Result?

Martín, Rafael Domínguez; Yadiati, Winwin; Pratama, Arie

doi:10.28992/ijsam.v2i1.42

Cited by 13 publications

(11 citation statements)

References 16 publications

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“…According to the theories of stakeholders and legitimacy, an enterprise is part of a large social system and in this system society and the enterprise are affecting each other. From this perspective, stakeholder's theory suggests that higher quantity of participators in management of the enterprise increases the legitimacy of organization and this creates framework linking between the corporate governance and sustainability disclosures (Martin et al, 2018;Michelon & Parbonetti, 2012). According to the economy theory, the board of directors of the enterprise is an important part of the corporate governance of that enterprise.…”

Section: Introductionmentioning

confidence: 99%

Effect of Corporate Governance on Sustainability Disclosures: Evidence from Turkey

Önder

Baimurzin

2020

IJSAM

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This study aims to examine the relationship between the corporate governance structure and sustainability disclosure in Turkish business. To measure the impact of the board of directors on sustainability disclosure, companies on the Istanbul Stock Exchange that prepared sustainability reports per the Global Reporting Initiative (GRI) were selected as the working sample. In this study, 68 fiscal year data sets of 17 businesses that published regular sustainability reports during 2013–2016 were used. All were audited by the GRI. During the analysis, it was observed that the presence of influential community board members and the profitability of the enterprises are factors that bear positive effects on sustainability disclosures. Board size, the presence of independent board members, and the existence of corporate social responsibility committees were negative factors that, in fact, reduced sustainability disclosures of the companies. To increase sustainability disclosures, this study suggests that boards of directors should consist of influential community leaders.

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Section: Introductionmentioning

confidence: 99%

Effect of Corporate Governance on Sustainability Disclosures: Evidence from Turkey

Önder

Baimurzin

2020

IJSAM

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“…Sahaet al (2019) contribute in detail the analysis of the mainstream studies in the social and environmental accounting research. Martin et al (2018) note that firms with poor reputations are unlikely to reap any immediate benefits (in terms of shareholder value creation) from engaging in CSR. In fact, such activities may appear disingenuous and may well have the opposite effect.…”

Section: Resultsmentioning

confidence: 99%

Counterparties’ Influence on an Enterprise’s Social Capital Formation

Zhyhlei

Zakharov

Ciobanu

2020

IJSAM

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The purpose of this study is to determine the influence of counterparties on the formation of an enterprise’s social capital, which is a component of measuring its value. The size of social capital is the result of the synergistic effect of all its components, namely, trust, social networks, and social norms. In this research study, the components of social capital in an enterprise are estimated to be part of the relationship with the stakeholders of the enterprise, including counterparties. Liquidity and financial stability are the criteria for choosing counterparties and for assessing cooperation prospects with them. Additionally, there are rating organizations such as Transparency International Ukraine, whose 2016 results were taken as a basis for the selection of research objects. Organizational transparency and disclosure of data indicate the intention of a company to be open to stakeholders at all levels to increase their confidence. Thus, the level of transparency of activity and the stability of the social network are interdependent. This study examines and analyzes the cooperation of enterprises with other stakeholders to determine its impact on the formation of the social capital of enterprises. The results will provide a basis for the development of a social capital assessment method.

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“…Based on earlier studies, Ali et al (2018) define corporate social responsibility disclosure as "the voluntary provision of information on a corporation's interaction with its natural and social environment". Many researchers around the world have focused on corporate social responsibility disclosure from various perspectives: Patten (1991); Roberts (1992); Hackston & Milne (1996); Belal (2001); Hussainey et al (2011);Dyduch, Krasodomska (2017); ; Arrive, Feng (2018); Martin et al (2018); Platonova et al (2018)…”

Section: Literature Reviewmentioning

confidence: 99%

Corporate social responsibility disclosure: evidence from the European retail sector

Mayorova¹

2019

JESI

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The article provides an up-to-date description of practices in the field of corporate social responsibility disclosures among European retailers. Reports registered by the Global Reporting Initiative's Sustainability Disclosure Database and corresponding to the following parameters have been used for the study: sectorretailers; region -Europe; report type -GRI G1, GRI G2, GRI G3, GRI G3.1, GRI G4, GRI Standards. The author has calculated general and specific Corporate Social Responsibility Disclosure Indexes, and has analyzed individual elements of general, economic, environmental and social disclosures. The results confirm the spread of corporate social responsibility disclosures; a linear increase in the number of sustainability reports by European retailers is observed. The typical environmental disclosures for retailers are related to energy consumption, carbon dioxide emissions, and waste. Among the social disclosures, the most popular are the "New employee hires and employee turnover", as well as those associated with hazard identification, risk assessment, and incident investigation in the context of occupational health and safety, and the impact of goods and services on the health and safety of consumers. Disclosures related to water consumption, protected areas and IUCN Red List species, certain aspects of occupational health and safety (such as worker training, promotion of worker health, work-related injuries and ill health, etc.) and indigenous peoples' rights were less common among the European retailers. The results may be useful for retailers who are beginning to create sustainability reports, including in terms of examples of best practices and industry-specific features of retail corporate social responsibility.

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Corporate Social Responsibility Disclosure and Company Financial Performance: Do High and Low Profile Industry Moderate the Result?

Cited by 13 publications

References 16 publications

Effect of Corporate Governance on Sustainability Disclosures: Evidence from Turkey

Effect of Corporate Governance on Sustainability Disclosures: Evidence from Turkey

Counterparties’ Influence on an Enterprise’s Social Capital Formation

Corporate social responsibility disclosure: evidence from the European retail sector

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