Determinants of Corporate Social Responsibility Disclosures: Evidence from Insurance Companies of GCC Countries

Kukreja, Gagan; Sharma, Raj Bahadur; Habib, Salma Kadhem Hasan; Bansal, Atul

doi:10.1007/978-3-031-08954-1_44

Cited by 1 publication

(2 citation statements)

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“…From 2016 down towards 2020, Kukreja, Sharma, Habib, and Bansal (2022) looked into the factors that affected the CSRD of insurance from in the GCC. The yearly reports and database of Thomson Reuter were used to compile the data.…”

Section: Empirical Studiesmentioning

confidence: 99%

“…Furthermore, most of the few CSR studies domiciled in the Nigerian contexts like the studies of Thuy, Khuong, Canh, and Liem (2021); Ebiaghan 2019; Ebiaghan 2020, Onuorah and Agbogun (2019); Gololo (2019); Niresh and Silva (2018); Elif, and Halil (2017); Dakito (2017) focused essentially on CSR and financial performance without focusing more attention on other determinants of CSR disclosures such as at leverage, dividend per share, and firm size. Even studies on the CSR disclosure studies like those of Kukreja, Sharma, Habib, and Bansal (2022); Umoren, Ogbari, and Atolagbe (2017); Mohammed, Saheed, and Oladele (2016);and Bruns (2017), used CSR dichotomous measures, with signifying CSR investment and 0 signifying the absence of CSR. However, they used dummy variables (GRI reporting index) rather than the annual amount of charity contributions and donations revealed by the chosen oil and gas businesses to measure CSR disclosure.…”

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confidence: 99%

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Firm Specific Drivers of Corporate Social Responsibility (Csr) Disclosure Among Oil and Multinationals in Nigeria

OBUROTA, Mary Perpetual,

EBIAGHAN, Orits Frank

2023

Int. j. manag. entrep. res

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As public awareness on the role of corporations in sustaining both the immediate and future generations grow over time, the need to think beyond profit maximization become more intense. However, the issue as to what determines a firm’s corporate social responsibility disclosure-CSRD remains unresolved. Consequently, this paper examined four firm-specific of CSR disclosure drivers in the Nigerian oil and gas industry over ten (10) years spanning through 2012 to 2021.The regressor employed are Return on Asset-ROA, Leverage-LEV, firm size-FSZ, and, Dividend Per Share-DPS. Meanwhile, the regressed is CSRD. Data collected was sourced from the targeted oil and gas multinationals from 2012-2021. Data set was described using Descriptive and inferential statistics and panel least square method with the help of E-VIEWs version 9.0. The finding shows that all the variables except LEV have direct (linear) and high (considerable) effect on CSRD whereas, LEV has adverse (non-linear) and high (considerable) but significant with CSRD. As such, management of targeted oil and gas multinationals should opt for optimal financing mix since it is a major driver of CSR disclosure. Again, DPS should be given to shareholders. Lastly, the regulatory authorities should set the quantum amount of at least 2.5% on profit before tax for execution of CSR activities to communities. Keywords: CSR Disclosure, Return on Asset-ROA, Leverage-LEV, Firm Size-FSZ, and, Dividend per Share-DPS.

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Section: Empirical Studiesmentioning

confidence: 99%