Social Reporting by Companies Listed on the Alternative Investment Market

Parsa, Sepideh; Kouhy, Reza

doi:10.1007/s10551-007-9402-8

Cited by 66 publications

(49 citation statements)

References 46 publications

(50 reference statements)

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“…This result was consistent with the results of previous studies (e.g. Uyar et al 2013; AboSufian, 2012;Yao et al, 2011;Parsa & Kouhy, 2008;Hossain & Raza 2007;Haniffa & Cooke, 2005;and Singh & Ahuja, 1983) that revealed there is no relationship between level of CSED and company age. Unlike studies that agreed that the firm age may help to explain the level of CSED practices among companies (e.g.…”

Section: Results and Discussion Of Findingssupporting

confidence: 92%

“…Wang et al 2013; Uyar et al 2013; Yao et al, 2011;Parsa & Kouhy, 2008;Ghazali, 2007;Hanafi 2006;Gray et al, 2001;Hackson & Milne, 1996;Cowen et al, 1987, andTrotman andBradley, 1981).…”

Section: Results and Discussion Of Findingsmentioning

confidence: 99%

“…In this context, many studies have indicated through their results the existence of a positive relationship between type of industry and level of CSED (e.g. Wang et al 2013; Bayoud & Kavanagh, 2012;Parsa & Kouhy, 2008;Rizk et al 2008;Ghazali, 2007;Hanafi 2006;Gray, 2001;Adams 1998;Gamble et al, 1995;Singh & Ahuja 1983). …”

Section: Type Of Industrymentioning

confidence: 99%

“…Wang et al 2013; Uyar et al 2013; Yao et al, 2011;Parsa & Kouhy, 2008;Ghazali, 2007;Hanafi 2006;Gray et al, 2001;Hackson & Milne, 1996;Cowen et al, 1987, andTrotman andBradley, 1981 (e.g. Bayoud & Kavanagh, 2012;Hussainey et al, 2011;Roberts, 1992;Ng, 1985 andSingh &Ahuja 1983) found that the firm's size is not significantly associated with the level of CSED.…”

Section: Company Sizementioning

confidence: 99%

See 3 more Smart Citations

The Impact of Corporate Characteristics on Social and Environmental Disclosure (CSED): The Case of Jordan

Bani-Khalid¹,

Kouhy²,

Hassan³

2017

JAARP

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Section: Results and Discussion Of Findingssupporting

confidence: 92%

“…Wang et al 2013; Uyar et al 2013; Yao et al, 2011;Parsa & Kouhy, 2008;Ghazali, 2007;Hanafi 2006;Gray et al, 2001;Hackson & Milne, 1996;Cowen et al, 1987, andTrotman andBradley, 1981).…”

Section: Results and Discussion Of Findingsmentioning

confidence: 99%

Section: Type Of Industrymentioning

confidence: 99%

Section: Company Sizementioning

confidence: 99%

See 2 more Smart Citations

The Impact of Corporate Characteristics on Social and Environmental Disclosure (CSED): The Case of Jordan

Bani-Khalid¹,

Kouhy²,

Hassan³

2017

JAARP

Self Cite

View full text Add to dashboard Cite

“…In this article, we applied indexing, a widely used technique (Owusu-Ansah, 1998;Parsa & Kouhy, 2008), that measures the extent of adherence to GRI indicators.…”

Section: Methodsmentioning

confidence: 99%

Reporting on sustainability and HRM: a comparative study of sustainability reporting practices by the world's largest companies

Ehnert

Parsa

Roper

et al. 2015

The International Journal of Human Resource Management

Self Cite

371

279

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As a response to the growing public awareness on the importance of organisational contributions to sustainable development, there is an increased incentive for corporations to report on their sustainability activities. In parallel with this has been the development of 'Sustainable HRM' which embraces a growing body of practitioner and academic literature connecting the notions of corporate sustainability to HRM. The aim of this article is to analyse corporate sustainability reporting amongst the world's largest companies and to assess the HRM aspects of sustainability within these reports in comparison to environmental aspects of sustainable management and whether organisational attributes -principally country-of-origin -influences the reporting of such practices. A focus in this article is the extent to which the reporting of various aspects of sustainability may reflect dominant models of corporate governance in the country in which a company is headquartered. The findings suggest, first and against expectations, that the overall disclosure on HRM-related performance is not lower than that on environmental performance. Second, companies report more on their internal workforce compared to their external workforce. Finally, international differences, in particular those between companies headquartered in liberal market economies and coordinated market economies, are not as apparent as expected.

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The effects of environmental, social and governance disclosure on the cost of capital in small and medium enterprises: The role of family business status

et al. 2020

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Environmental, social, and governance (ESG) disclosure has become a critical component of corporate reporting. However, the effectiveness of this type of disclosure remains poorly explored among small and medium enterprises (SMEs), despite the fact that these businesses represent the majority of firms around the world. By leveraging on a dataset of Italian listed SMEs, we fill this gap to shed new light on the effects of nonfinancial disclosure on the cost of capital. The study reveals that, in stark contrast with the evidence on large companies, environmental disclosure for SMEs is bound to provoke an increase in the cost of capital. Yet this pattern is capsized when the company is a family SME, as it benefits from environmental disclosure, as large companies do.

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Social Reporting by Companies Listed on the Alternative Investment Market

Abstract: social reporting, corporate reputation, stakeholder pressure, small- and medium-sized companies,

Cited by 66 publications

References 46 publications

The Impact of Corporate Characteristics on Social and Environmental Disclosure (CSED): The Case of Jordan

The Impact of Corporate Characteristics on Social and Environmental Disclosure (CSED): The Case of Jordan

Reporting on sustainability and HRM: a comparative study of sustainability reporting practices by the world's largest companies

The effects of environmental, social and governance disclosure on the cost of capital in small and medium enterprises: The role of family business status

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