The Impact of Corporate Social Responsibility Disclosure in Terms of Quantity and Quality on the Financial Performance of Companies in Tunisia

Lamia, Kalai; Sbais, Yosr

doi:10.32479/irmm.7573

Cited by 4 publications

(9 citation statements)

References 16 publications

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“…CSR indices are developed using a number of different resources, including the Egyptian corporate governance code and existing literature (e.g. Patelli and Prencipe, 2007;Newson and Deegan, 2002;Rodrigues 2006 andKhan et al 2013;El-Halaby and Hussain 2016;Kalai & Sbais, 2019;Bucala, 2021 andVan Nguyen et al, 2022).…”

Section: Research Design 1-empirical Modelsmentioning

confidence: 99%

“…Content can be collected using a variety of content analysis techniques, such as word counts (e.g., Unerman 2000;and Guthrie et al, 2004) and classified indexes (e.g., Patelli and Prencipe, 2007;Chau and Grey, 2002) to identify key concepts. The CSR disclosure quantity index was used by Chakroun and Hussainey (2014), Alotaibi and Hussainey (2016), and Kalai & Sbais, (2019). It includes categories for disclosing information about environmental concerns, products and services, employees, community engagement, customers, governance and other relevant topics.…”

Section: Csr Quantity Indicesmentioning

confidence: 99%

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The value relevance of Corporate Social Responsibility and Bank Performance: Case of Egypt

الهواري

2023

المجلة العربية للإدارة

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Corporate social responsibility disclosure is still immature in developing countries, according to previous research on emerging economies, with room for improvement in both actions taken and disclosed information quantity and quality. Egypt is one of the countries that has made significant strides in this direction. Since 2016, the Egyptian Central Bank and Stock Exchange have required listed companies, including banks, to report more CSR. This paper examines how CSR reporting affects financial institutions' performance especially, after government initiatives. After excluding banks without financial data, the study examines 34 banks for the period (2015-2022). Two primary indices, which are based on the G4 Sustainability Reporting Guidelines (2013) and uses content analysis, are utilized to measure the quality and quantity of CSRD ( the independent variable). Structural equation modeling (SME) and Person correlation examine empirically the relationship between CSRD and bank performance. ROA, ROE, and NIM determine bank financial performance (FP) ( the dependent variable). Bank age and size are control variables. The findings reveal some progress in CSR reporting in Egyptian banks and that CSRD and FP are positively correlated. These findings suggest the government and Egyptian Stock Exchange regulate and standardize bank CSR disclosure. Regulations should consider information quality to benefit the community and reduce the disclosure gap between national and international banks.

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Section: Research Design 1-empirical Modelsmentioning

confidence: 99%

Section: Csr Quantity Indicesmentioning

confidence: 99%

The value relevance of Corporate Social Responsibility and Bank Performance: Case of Egypt

الهواري

2023

المجلة العربية للإدارة

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“…Some of the earlier studies also examined the association between CSRD and company profitability. There was a positive connection between CSRD and company profitability (Alnajjar, 2000; Kalai and Sbais, 2019). In addition, other company characteristics such as use of social media and age of assets (Cormier et al , 2005) were shown to have a positive impact on disclosure.…”

Section: Corporate Social Responsibility Disclosure and Its Determinantsmentioning

confidence: 99%

Determinants of CSRD in non-Asian and Asian countries: a literature review

Abdullah

Ahmad‐Zaluki

Rahim

2020

JGR

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Purpose The purpose of this paper is to review the current status of research works on corporate social responsibility disclosure (CSRD) in both non-Asian and Asian countries. It seeks to provide an overview of existing literatures to facilitate future research. Design/methodology/approach The present study used the content analysis of 64 empirical research papers from 41 countries from 1990 to 2020 to show the rapid development of and global focus on CSRD. Various CSRD measures had been used in previous researches on the extent and quality of disclosure. Findings Company characteristics, namely, company size, age, profitability, industry, share price performance and corporate governance mechanisms and their impact on CSRD, were investigated. Crucial variances between the determinants of CSRD in non-Asian and Asian countries were also reviewed. In non-Asian countries, especially the advanced ones, specific stakeholders such as regulators, the environment, shareholders, ownership and media are considered very significant in the disclosure of CSR information. Meanwhile, in Asian countries, CSRD is more affected by external strength and stakeholders, which include international capital markets, creditors, the environment, international media and ownership. Research limitations/implications The determinants of CSRD, namely, community, workplace, environment and marketplace issues received very little pressure from the public. This paper suggests that there is a need for more studies examining CSRD in non-Asian and Asian (emerging) countries. Social implications Business organisations in non-Asian and Asian countries should take social practices into consideration in their CSRD decision-making. This review highlights the significance of merging organisational and social activities. Originality/value This study adds value by examining CSRD aspects that were not reviewed in previous studies on CSRD in non-Asian and Asian countries. This study provides a comprehensive review of the determinants of CSRD in both non-Asian and Asian countries.

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“…Different stakeholders rely on corporate disclosures for different reasons in their decision-making process (Kalai & Sbais, 2019). They further described corporate social disclosures as a representation of the social responsibility of a particular business as presented and reported in their stand-alone reports or annual reports.…”

Section: Introductionmentioning

confidence: 99%

“…Different stakeholders sustained pressure on companies to release standalone or related reports. Studies have shown that social disclosure is positively associated with business value and efforts to determine the impacts of corporate social disclosures on the financial performance of companies have produced divergent results (Kalai & Sbais, 2019). Hence, the need to conduct a study on the effects of social disclosures on the financial performance of food and beverage manufacturers, specifically in Nigeria.…”

Section: Introductionmentioning

confidence: 99%

Effect of Social Disclosures on the Financial Performance of Selected Food and Beverage Manufacturing Firms in Nigeria

Oyedokun

Ayon

2022

AJMSS

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This study investigated the effect of social disclosure on the financial performance of selected Nigerian food and beverage industries. Ex-post facto research is used in this study. The information was gathered from the annual reports of the selected food and beverage companies listed on the Nigerian Stock Exchange from 2016 to 2020. The study used content analysis to approach social disclosure data and Stata to analyse the acquired data. As a result, a panel data regression technique was used. For the period under consideration, 2011-2020, there were negative but negligible connections between the various scores assessing social and environmental disclosures and the financial performance of food and beverage manufacturers listed on the Nigerian Stock Exchange. Given the foregoing, the study recommends that government regulatory authorities and policymakers utilise important theoretical guidance to promote the establishment of a standard reporting guideline for the process of creating a company's non-financial report, or better yet, encourage the process of creating standalone reports and developing standard information disclosure templates, encouraging organisations to disclose corporate environmental monetary information.

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The Impact of Corporate Social Responsibility Disclosure in Terms of Quantity and Quality on the Financial Performance of Companies in Tunisia

Cited by 4 publications

References 16 publications

The value relevance of Corporate Social Responsibility and Bank Performance: Case of Egypt

The value relevance of Corporate Social Responsibility and Bank Performance: Case of Egypt

Determinants of CSRD in non-Asian and Asian countries: a literature review

Effect of Social Disclosures on the Financial Performance of Selected Food and Beverage Manufacturing Firms in Nigeria

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