Corporate social responsibility reporting in financial institutions: Evidence from Euronext

Ανδρικόπουλος, Ανδρέας; Samitas, Aristeidis; Bekiaris, Michalis

doi:10.1016/j.ribaf.2014.02.001

Cited by 92 publications

(106 citation statements)

References 37 publications

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“…The literature agrees on the positive effect of financial leverage on non-financial disclosure (Sharif & Rashid, 2014;Andrikopoulos et al, 2014). A greater degree of financial leverage implies greater monitoring costs for companies (Jensen & Meckling, 1976).…”

Section: Hypothesis Developmentmentioning

confidence: 58%

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The Level of Integrated Reporting Alignment with the IIRC Framework: Evidence from South Africa

Marrone¹,

Oliva²

2019

IJBM

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In recent years, corporate disclosure policies have undergone important changes due mainly to greater requests from stakeholders and the presence of limited resources. Companies are forced to rethink their disclosure strategies and the way they communicate to the outside, in order to increase transparency and meet the needs of their stakeholders. In this context, Integrated Reporting (IR), developed by the International Integrated Reporting Council (IIRC), represents a new way to provide, in a single document, interconnected information on strategies, risks, performance, governance and future prospects. In the development process of this reporting tool, South Africa played an important role. Therefore, this study aims to analyse the level of alignment of integrated reports with the IIRC framework in the South African contest. The results show first of all that South African companies provide integrated reports with high levels of alignment with the IIRC framework. Secondly, the analysis of the determinants shows how firm size, firm profitability and financial leverage positively affect the level of compliance of the integrated reports with the IIRC requirements.

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Section: Hypothesis Developmentmentioning

confidence: 58%

“…The literature agrees on the positive effects of the firm dimension on non-financial disclosure (Khan, 2010;Andrikopoulos et al, 2014;Frías-Aceituno et al, 2014;Sharif & Rashid, 2014;Sierra-García et al, 2015;Bhasin et al, 2015;Abdullah et al, 2015;Marrone & Oliva, 2019).…”

Section: Hypothesis Developmentmentioning

confidence: 67%

The Level of Integrated Reporting Alignment with the IIRC Framework: Evidence from South Africa

Marrone¹,

Oliva²

2019

IJBM

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“…On the other hand, excessively leveraged firms may not available the required funds for largely discretionary practices of communication with stakeholders, such as environmental reporting. The negative effect of financial leverage on the extent of CSR and environmental reporting has also been documented with empirical evidence in the literature (Brammer and Pavelin, ; Andrikopoulos and Samitas, ). Drawing on this evidence and our contract‐theoretic argument, we form our fourth hypothesis.…”

Section: Setting Up the Hypothesesmentioning

confidence: 60%

Environmental Disclosure and Financial Characteristics of the Firm: The Case of Denmark

Ανδρικόπουλος

Kriklani

2012

Corp Soc Responsibility Env

Self Cite

171

149

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Drawing on the importance of social accounting for sustainable development, we study practices of environmental disclosure on the websites of companies listed on the Copenhagen Stock Exchange. The first part of this paper produces and discusses descriptive evidence on environmental reporting practices by listed companies with respect to the content of disclosed information. We then undertake an explanatory task in order to identify the factors that determine environmental reporting for firms listed on the Copenhagen Stock Exchange. Firm size, financial leverage, the market‐to‐book ratio, and profitability are significantly associated with the breadth environmental disclosure. Copyright © 2012 John Wiley & Sons, Ltd and ERP Environment.

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“…Over this period, the financial industry has been under public scrutiny and its companies have disclosed CSR reports as a strategy to legitimize their behavior towards society (Andrikopoulos et al, 2014;Lock & Seele, 2015). This variable is defined as the percentage of GRI reports disclosed by the financial services industry over the total GRI reports by country and year.…”

Section: Independent and Control Variablesmentioning

confidence: 99%

“…In addition, we have incorporated Industry2 as a control variable to measure the effect of financial services industries because the analyzed period corresponds to the years of the global financial crisis. Over this period, the financial industry has been under public scrutiny and its companies have disclosed CSR reports as a strategy to legitimize their behavior toward society (Andrikopoulos et al, 2014;Lock & Seele, 2015). This variable is defined Country 1 2 3 4 5 6 7 8 9 10 11 T Australia 15 84 28 38 16 6 79 15 62 51 63 457 Austria 15 23 26 12 7 16 36 6 13 12 16 182 Belgium 0 19 4 17 9 5 14 8 2 25 15 118 Canada 40 82 17 17 7 0 74 21 30 15 16 319 Chile 15 74 10 24 14 2 12 11 15 14 23 as the percentage of GRI reports disclosed by the financial services industry over the total GRI reports by country and year.…”

Section: Independent and Control Variablesmentioning

confidence: 99%

The Relationship between Femininity and Sustainability Reporting

Gallén

Peraita

2017

Corp Soc Responsibility Env

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Most research on corporate social responsibility (CSR) disclosure and the stakeholder engagement with sustainable development has focused on the internal factors of corporations, leaving aside the characteristics of the institutional, cultural and economic context of the country where corporations operate. The purpose of this study is to investigate the influence of femininity in the disclosure of sustainability information based on the Global Reporting Initiative (GRI) guidelines at a developed country context. We use three measures of the CSR information disclosure by country: the GRI reports per million of inhabitants, the GRI reports application level, and the percentage of GRI reports with external assurance. The results of this study show that countries with higher femininity orientation provide higher quantity of sustainability reports, but do not provide higher quality of sustainability reports.

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Corporate social responsibility reporting in financial institutions: Evidence from Euronext

Cited by 92 publications

References 37 publications

The Level of Integrated Reporting Alignment with the IIRC Framework: Evidence from South Africa

The Level of Integrated Reporting Alignment with the IIRC Framework: Evidence from South Africa

Environmental Disclosure and Financial Characteristics of the Firm: The Case of Denmark

The Relationship between Femininity and Sustainability Reporting

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