Firm performance, corporate ownership, and corporate social responsibility disclosure in <scp>C</scp>hina

Li, Qi; Luo, Wei; Wang, Yaping; Wu, Leilei

doi:10.1111/beer.12013

Cited by 177 publications

(181 citation statements)

References 80 publications

(157 reference statements)

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“…This correlation has often been proposed in theoretical and empirical research on CSR, but there is no consensus on whether such a correlation is characterized as positive or negative. That said, some management theories postulate that CSR disclosure is positively correlated to corporate profitability [3,20,36] because better performing companies are more likely to engage with CSR, and because firms engaging with CSR are more likely to gain indirect strategic or financial benefits [47,67]. Other studies [15,18,53] at the international level also show that there is a positive correlation between profit and CSR activities.…”

Section: Discussionmentioning

confidence: 99%

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Factors Influencing Levels of CSR Disclosure by Forestry Companies in China

et al. 2017

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Abstract:With the international community's increasing concern for social and environmental problems, the fulfilment and disclosure of corporate social responsibility (CSR) has been advocated and promoted across the world. Forestry companies, which are particularly sensitive to environmental and social issues, are increasingly developing and improving their levels of CSR disclosure. However, information on emerging country contexts is still lacking. To fill this gap, this study focuses on Chinese forestry companies' CSR disclosure and introduces new disclosure indices through content analysis of annual reports by listed companies between 2011 and 2015. It then builds a correlation analysis of the factors influencing these companies' disclosure indices in order to gain a better understanding of the current situation for CSR implementation by forestry companies in emerging economies like China. Although context-specific, our findings can provide a reference for researchers and policy makers, and promote sustainable development via improved CSR disclosure by forestry companies, especially in developing regions.

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Section: Discussionmentioning

confidence: 99%

“…All that said, this may not be the case for China. Previous studies have shown that Chinese companies tend to be more concerned with whether or not they should release CSR reports and, if so, how much information should be contained within the reports [47].…”

Section: Literature Review and Hypothesis Developmentmentioning

confidence: 99%

Factors Influencing Levels of CSR Disclosure by Forestry Companies in China

et al. 2017

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“…e initial studies focused on identifying the stage of CSP disclosure, its relationship with strategy, and a description, observation, and critical evaluation of disclosure practices (Bowman & Haire, 1976;Brockho , 1979;Dierkes, 1979;Guthrie & Parker, 1989;Preston, 1981;Schreuder, 1979;Ullmann, 1979). e studies subsequently addressed the relationship between disclosure and di erent motivating factors, such as stakeholder power and pressure, culture, reputation, and corporate governance mechanisms, among others (Bayoud & Kavanagh, 2012;Mio, Venturelli & Leopizzi, 2015;Haji, 2012;Li, Luo, Wang & Wu, 2013; Van der Laan, Adhikari & Tondkar, 2005). D-CSP is one of the ways for an organization to seek legitimacy in its actions and can be considered as an instrument for making social performance visible to stakeholders.…”

Section: Introductionmentioning

confidence: 99%

The influence of social disclosure on the relationship between Corporate Financial Performance and Corporate Social Performance*

Garcia

Filho

Boaventura

2018

Rev. contab. finanç.

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ABSTRACTis study's general objective is to investigate the moderating e ect of Corporate Social Performance Disclosure (D-CSP) on the relationship between Corporate Social Performance (CSP) and Corporate Financial Performance (CFP). Based on this objective, the study presented a model in which D-CSP acts as a moderator in relation to primary stakeholders (employees, community, and suppliers). D-CSP is a mechanism through which the various social aspects involved in discretionary policies, actions, and activities identi ed in the management for stakeholders process can be evaluated. A sample of 1,147 companies belonging to 10 di erent sectors and ve continents was used to test the model. Data were collected from the Bloomberg database, totaling 5,735 observations, from 2010 to 2014. e relationship was tested using the multiple linear regression model involving panel data with xed e ects, and the Newey-West robust standard errors correction. ree constructs, D-CSP, CSP, and CFP, were used to perform the tests. As a CSP measure, the CSP of the employee, supplier, and community stakeholders was used. As a D-CSP measure, the CSP disclosure scores available from the database were used, and return on assets (ROA) was used as a CFP measure. e tests carried out indicated the existence of a positive moderating e ect of disclosure on the relationship between the CSP of primary stakeholders and CFP. Besides presenting a positive CSP in relation to the primary stakeholders the results enable it to be inferred that these results need to be disclosed, thus contributing to higher corporate nancial performance.

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“…Li et al (2013) explain why SoEs engage more in social responsibility compare to Non-SoEs. Further, they argue that the state as owner often has goals that are different from those of private shareholders.…”

Section: Stakeholder Theorymentioning

confidence: 95%

“…That is because ownership by the government indirectly means that the company is owned by the public at large. Gao (2011) Table 1 summarizes the measurement of the dependent, independent, and control variables, including industry type; ownership, profitability, and firm size are variables often used in corporate social responsibility studies (Roberts 1992;Brammer and Millington 2003;Amato and Amato 2007;Bartkus et al 2002;Ghazali, 2007;Li et al 2013). The amount monetery corporate community contributions made by firm which is self-reported in annual and/or sustainability reports.…”

Section: Stakeholder Theorymentioning

confidence: 99%

The determinants of corporate community contributions: some insights from indonesian firms

Achmad

Faisal

2013

jaai

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Using multi lens theoretical framework, this paper investigates the determinants of corporate community contributions in the Indonesian companies setting. Based on a sample of 41 public companies and using data pooled from 2008 through 2011(143 observations), the study finds that corporate community contributions are positively associated with variables relating to ownership and industry type. Further, the results indicate that high profile industries and state-owned enterprises (SOEs) have higher propensity to involve in community contributions. This paper contributes to provide a better understanding related to factors influencing community contributions. This paper is the first of its kind to investigate community contributions in Indonesia.

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Firm performance, corporate ownership, and corporate social responsibility disclosure in China

Cited by 177 publications

References 80 publications

Factors Influencing Levels of CSR Disclosure by Forestry Companies in China

Factors Influencing Levels of CSR Disclosure by Forestry Companies in China

The influence of social disclosure on the relationship between Corporate Financial Performance and Corporate Social Performance*

The determinants of corporate community contributions: some insights from indonesian firms

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