Determinants of Corporate Social Reporting in India

Talha, Mohammad; Christopher, Benjamin; Karthikeyani, J.

doi:10.1007/978-3-319-22596-8_6

Cited by 5 publications

(5 citation statements)

References 18 publications

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“…LT emphasize the significance of societal acceptance in ensuring a company's long term survival. In literature the studies related to factors influencing CSR disclosure found that firm size and industry type were statistically significant in explanation of CSR disclosure (Talha et al, 2016). Significance of firm size and industry type might be explained by LT.…”

Section: Literature Reviewmentioning

confidence: 97%

“…Much of the prior empirical research based on CSR activities / disclosure and their impact on financial performance (Hart, 1994;Johnson & Greening, 1994;Riahi-Belkaoui, 1992;Shihping & Yang, 2014;Zhang, Zhang & Seiler, 2015). However, much of the research focused on developed countries (Newson & Deegan, 2002), whereas very few studies (Kuasirikun & Sherer, 2004;Talha, Christopher & Karthikeyani, 2016) concentrated on developing countries. Research on factors effecting CSR disclosure has mostly paid attention on the number of corporate characteristics such as company size (Simmons, 2016) and type of industry (Roberts, 1992).…”

Section: Introductionmentioning

confidence: 99%

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Impact Of Board Characteristics On Corporate Social Responsibility Disclosure

Naseem

Rehman

Ikram

et al. 2017

JABR

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The purpose of this study is to explore the link between corporate governance characteristics and corporate social responsibility disclosure of listed companies in the Pakistan stock Exchange (PSX), Pakistan. A sample of 179 companies from financial and non-financial sectors are studied from 2009 to 2015. The data is collected from their annual reports and websites. Binary logistic regression analysis is employed to test the models. The results reveal that board size, number of meetings and board independence are significant corporate governance characteristics to establish the link with corporate social responsibility disclosure. This study also explore that the trend of CSR disclosure is increasing in financial as well as non-financial sector. Additionally, the companies disclose their CSR activities lead in financial performance as compare to their counterpart. This study adds in the literature to explore the influence of board characteristics on corporate social responsibility disclosure from a developing country’s perspective.

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Section: Literature Reviewmentioning

confidence: 97%

Section: Introductionmentioning

confidence: 99%

Impact Of Board Characteristics On Corporate Social Responsibility Disclosure

Naseem

Rehman

Ikram

et al. 2017

JABR

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“…Any additional fund could be leveraged for CSR activities (Crifo et al, 2016), resulting in a positive relationship between operating liquidity and CSR activities. This also underscores the fact that companies with higher operating liquidity tend to disclose more CSR information through annual reports than companies with lower operating liquidity (Talha et al, 2016). This act is generally done to distinguish themselves from the low liquidity companies, as well as to satisfy the needs and information requirements of stakeholders.…”

Section: Operating Liquidity)mentioning

confidence: 99%

Doing good does you good? The financial impact of individual CSR dimensions: A Malaysian context

Tan

Pidani

et al. 2021

SRJ

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Purpose Although corporate social responsibility–corporate financial performance (CSR-CFP) research topics have been widely investigated, previous research has yet to examine the relationship between the specific dimension of CSR and CFP among Malaysian public-listed companies. Through literature review, it has been found that the CSR-CFP studies conducted in Malaysia have omitted the role of workplace diversity dimension in contribution to CFP. Failure to consider this variable may risk misrepresenting the relationship between CSR and CFP, thereby preclude consensus on the direction of the relationship between the variables. The purpose of this study is to investigate the relationship between individual CSR dimensions and CFP. Design Methodology Approach By using the CSR dimension disclosure-scoring method and cross-sectional data analysis, this research has conducted a content analysis on annual reports of the sample companies to evaluate the influence of CSR practices on companies’ profitability during 2015. Findings The results show that companies displaying CSR behavior are associated with higher CFP. That is to say, there is a positive relationship between CSR and CFP. However, the result has further revealed that the five CSR dimensions in isolation would differently associate with the two proxies of CFP. Originality Value To the best of the authors’ knowledge, this is the first study in Malaysia that considers workplace diversity issues as one of the dimensions of CSR. The findings will thus bring new insights into CSR application in Malaysia and its association with the CFP.

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“…Thus, we expect a positive relationship between profitability and SDGs disclosure. Leverage is measured as debt over total assets, and more leveraged companies tend to disclose more sustainable information to project positive information (Talha, Christopher, & Karthikeyani, 2016). Thus, we expect a positive relationship between leverage and SDGs disclosure.…”

Section: Research Design and Methodologymentioning

confidence: 99%

Does gender diversity moderate the relationship between CSR committees and Sustainable Development Goals disclosure? Evidence from Latin American companies

Daniel‐Vasconcelos

Ribeiro

Crisóstomo

2022

RAUSP

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Purpose This study aims to investigate the association between the presence of a corporate social responsibility (CSR) committee and Sustainable Development Goals (SDGs) disclosure, as well as the moderating role of gender diversity in this relation. Design/methodology/approach The sample consists of 897 annual observations from 238 firms from Argentina, Brazil, Chile, Colombia, Mexico and Peru for 2018–2020. The data were collected from the Refinitiv database. The proposed model and hypotheses were tested using the feasible generalized least squares estimation technique with heteroscedasticity and panel-specific AR1 autocorrelation. Findings The results reveal that the presence of CSR committees positively influences the SDGs. Gender diversity positively moderates the relationship between CSR committees and SDGs. Leverage and firm size also positively impact the SDGs. On the other hand, board size and CEO duality negatively affect SDGs disclosure. Research limitations/implications This study extends the scope of stakeholder theory by suggesting that CSR committees and gender diversity enable a better relationship for the firm with its stakeholders. Practical implications The findings support policymakers and managers in improving sustainability disclosure. In addition, the results demonstrate the importance of CSR committees and gender diversity to meet the stakeholders' demands. Social implications This study demonstrates how firms can improve sustainability issues through gender diversity and CSR committees. Originality/value To the best of the authors’ knowledge, this study complements previous literature by being the first to examine the moderating effect of gender diversity on the association between CSR committees and SDGs disclosure in the Latin American context.

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Determinants of Corporate Social Reporting in India

Cited by 5 publications

References 18 publications

Impact Of Board Characteristics On Corporate Social Responsibility Disclosure

Impact Of Board Characteristics On Corporate Social Responsibility Disclosure

Doing good does you good? The financial impact of individual CSR dimensions: A Malaysian context

Does gender diversity moderate the relationship between CSR committees and Sustainable Development Goals disclosure? Evidence from Latin American companies

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