The Effect of Foreign Equity Ownership on Corporate Social Responsibility: Empirical Evidence from Poland

Doś, Anna

doi:10.1515/fiqf-2016-0030

Cited by 6 publications

(6 citation statements)

References 41 publications

(35 reference statements)

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“…Study by Sunreni (2016) also states that foreign companies such as from Europe, Singapore, and America have more knowledge of CSR concepts and practices so these companies are known to care more about social and environmental issues. The same results were revealed in Do (2017), A. H. Hu et al (2016).…”

Section: Foreign Ownership and Csr Disclosuresupporting

confidence: 80%

“…In line with stakeholder theory, if a company has a trade or ownership agreement with a foreign party, it will disclose CSR-related information more broadly (Asrida, 2011). Do (2017), Hu et al (2016), andSunreni (2016) also found that the concerns and responsibilities of foreign shareholders regarding social and environmental issues are profound. Examples of countries that are more concerned with environmental conditions are America and Europe (Sunreni, 2016).…”

Section: Foreign Ownership and Csr Disclosurementioning

confidence: 95%

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Corporate Social Responsibility Regulation in the Indonesian Mining Companies

Nuswantara¹,

PRAMESTI²

2020

JAFEB

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The condition of mining companies that exploit natural resources in their business processes underline this research to emphasize on social and environmental issues. After twelve years of government regulation on CSR practices, this study investigates the factors that influence mining companies in disclosing information about corporate social responsibility based on legitimacy, stakeholders, and agency theory. Thus, independent variables are foreign ownership, company size, leverage, and the board of commissioners. The dependent variable is the corporate social reporting disclosure that is measured using GRI indexing. For sampling, we have used thirty-four Indonesian mining companies listed in IDX during the 2014-2018. out of which only fifty-two companies meet the sample criteria. All data should pass the classical assumption test to get the best estimator. Multiple linear regression is used to test the hypothesis, and the results show that the model is good, and can explain 60% of the dependent variable. Based on F-test, all four variables affect CSR practices simultaneously. The findings of this study suggest that foreign ownership and firm size influences CSR disclosure in a positive direction. However, this study did not support the hypothesis that leverage negatively affects CSR disclosure and board size measures positively affect CSR disclosure.

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Section: Foreign Ownership and Csr Disclosuresupporting

confidence: 80%

Section: Foreign Ownership and Csr Disclosurementioning

confidence: 95%

Corporate Social Responsibility Regulation in the Indonesian Mining Companies

Nuswantara¹,

PRAMESTI²

2020

JAFEB

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“…Based on studies conducted by Nyarku and Hinson (2018); Porter (1990); Kuada & Hinson (2012); Doś (2018), it is unveiled that foreign banks have higher scores than national banks in terms of social and environmental issues (green banking). Furthermore, Khanna & Palepu (2000) found a significant difference in performance between foreign and domestic companies.…”

Section: Role Of Ownership Structure (Foreign and Public) On The Assomentioning

confidence: 99%

“…However, Kim et al (2018), for example, cannot prove this effect. On the other hand, foreign bank ownership has a positive effect on Environmental, Social, and Corporate Governance (ESG) investment (see Nyarku & Hinson, 2018;Doś, 2018). Using a sample of government companies listed on the Europe market, Danford (2017) found that ESG decreases corporate performance.…”

Section: Introductionmentioning

confidence: 99%

Green Banking and Performance: The Role of Foreign and Public Ownership

Karyani

Obrien

2020

Journal of Accounting and Business Dynamics

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This study aims at examining the effect of green banking practice on bank performance with foreign and public ownerships as moderating variables. Data were collected from 14 Indonesian banking or 98 bank-year observations. The sample banks were participated in the green banking pilot project and listed in investasi hijau (or green investment) index between 2012 and 2018. Using the ordinary least square (OLS) model, this study demonstrates that green banking practices have a negative impact on bank profitability, but a positive impact on bank value. Meanwhile, public ownership strengthens the negative effect of green banking practice on profitability. Foreign ownership weakens the positive impact of green banking practice on bank value. Thus, stakeholders can use green banking practices as a consideration in making financial decisions as it has influence for bank performance.

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“…Continuously discussing the ownership structure of banks, Based on Financial Services Authority Regulation Number 12/POJK.03/2021 regarding Commercial Banks, foreign parties can own shares in the industrial sector in Indonesia up to 99% and foreign share ownership has a minimum limit of IDR 10 billion (excluding land price and buildings) and the minimum amount that must be deposited with Bank Indonesia is IDR 2.5 billion. based on the research results of Doś (2017), it shows that foreign banks have higher scores in terms of social and environmental involvement (green banking). Companies controlled by foreign parties or investors are considered to perform better because they have better transparency and control options.…”

Section: The Backgroundmentioning

confidence: 99%

Unlocking Sustainability: Exploring the Nexus of Green Banking, Digital Transformation, and Financial Performance with Foreign Ownership Moderation

siswanti,

Riyadh,

Cahaya

et al. 2024

Preprint

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Banks, as institutions that are profit-oriented and play a role in development and the economy, must also pay attention to environmental and community aspects to maintain sustainability in the long term. Banking and the environment are two different things, even opposites. Banks are commercial entities, whereas the environment is not. Despite their significant differences, these two concepts interact as a sustainable chain, leading to the integration of environmental and social management aspects in financial reports, which are essential for achieving sustainability. McKinsey's 2020 suggests that digital transformation implementation can boost productivity and optimize banking capital and implementing digital transformation will reduce bank operational costs by at least 30 to 40 percent. This will certainly increase the efficiency of the banking sector itself. Therefore, the objective of this research is to empirically test and analysis the effect of green banking, digital transformation, asset quality, on the financial performance of commercial banks with foreign ownership as a moderator, and test and analysis the financial performance on sustainable business for commercial banks. This research conducted on commercial banks that classify bank groups based on core capital 3 and 4, which are listed on the Indonesia Stock Exchange, covering the period from 2017 to 2022. This research employed a saturated sample sampling technique, encompassing a total of forty-seven conventional commercial banks. Panel data regression analysis, a data analysis technique, employs three variables: the dependent variable, the independent variable, and the moderation variable. The research reveals that green banking and digital transformation significantly improve the financial performance of Indonesian commercial banks. In addition, asset quality, as measured by non-performing loans, does not affect performance. Whereas foreign ownership can strengthen the influence of green banking and digital transformation on financial performance, it does not moderate the influence of capital adequacy on financial performance. Finally, high financial performance positively impacts sustainable business, indicating that a bank's sustainability can be positively influenced by its financial performance.

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The Effect of Foreign Equity Ownership on Corporate Social Responsibility: Empirical Evidence from Poland

Cited by 6 publications

References 41 publications

Corporate Social Responsibility Regulation in the Indonesian Mining Companies

Corporate Social Responsibility Regulation in the Indonesian Mining Companies

Green Banking and Performance: The Role of Foreign and Public Ownership

Unlocking Sustainability: Exploring the Nexus of Green Banking, Digital Transformation, and Financial Performance with Foreign Ownership Moderation

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