What drives the innovation in corporate social responsibility (CSR) disclosures? An integrated reporting perspective from China

Sun, Yanqi; Xu, Cheng Kenneth; Li, Haoyang; Cao, Yuanyuan

doi:10.1016/j.jik.2022.100267

Cited by 32 publications

(15 citation statements)

References 79 publications

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“…Therefore, in this study, a scoreboard that captures the connectivity of information is used and is shown in Table 3. Some prior studies have used similar scoring systems (Salvi, Vitolla, Giakoumelou, et al, 2020; Salvi, Vitolla, Raimo, et al, 2020; Sun, Xu, et al, 2022).…”

Section: Methodsmentioning

confidence: 99%

“…Nine control variables are adopted by referring to IR studies that explore the influencing factors of IR practices, such as Nicolò et al (2021), Sun, Xu, et al (2022), and Vitolla, Raimo, and Rubino (2019). These variables are assurance of stand‐alone sustainability/CSR/ESG reports ( Assurance ), the adoption of GRI standards ( GRI ), firm size ( Size ), financial leverage ( Leverage ), profitability ( Profit ), board size ( Board ), board independence ( Ind ), CEO duality ( Duality ), and state ownership ( SOE ).…”

Section: Methodsmentioning

confidence: 99%

“…On the other hand, it highlights the connection between different forms of information, which is absent in traditional sustainability reporting (De Villiers & Maroun, 2017). Proponents of IR argue that IR approach enhances the value of SD s by improving the interconnection of different types of information (Sun, Xu, et al, 2022).…”

Section: Introductionmentioning

confidence: 99%

“…Agency theory is widely adopted in analysing the relationship between corporate governance and IR practices. For instance, the nexus of ownership structure and IR practices, the nexus of audit committee attributes and IR practices, the nexus of CEO power attributes and IR practices and the nexus of board characteristics and IR practices are all investigated from an agency theory perspective (Garcia‐Sanchez et al, 2020; Omran et al, 2021; Raimo et al, 2020; Sun, Xu, et al, 2022; Vitolla et al, 2020; Zouari & Dhifi, 2022). When exploring how institutional pressures exerted by the financial, educational and labour, cultural, and economic systems of a country affect IR practices, an institutional theory is commonly applied as a theoretical framework.…”

Section: Introductionmentioning

confidence: 99%

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Can the innovation in sustainability disclosures reflect organisational sustainable development? An integrated reporting perspective from China

Sun

2023

Sustainable Development

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Integrated reporting (IR) represents the newest development of organisational reporting approach. Although IR approach is gaining momentum globally, its relevance in decision-making for stakeholders is experiencing ongoing debate. Studies on the relationship between IR practices and organisations' sustainable development are scarce. Using a sample of Chinese listed firms between 2006 and 2019, this article examines the association between IR practices (the integration level of sustainability disclosures) and firms' sustainability performance excellence. We provide strong empirical evidence showing that higher IR practices can offer a positive signal about firms' excellent sustainability performance. Firms tend to signal their excellent sustainability performance in the aspects of social service, environment protection and product quality by increasing their IR practices, which is consistent with the argumentation of signalling theory. Our findings are robust to a number of sensitivity analyses. The empirical evidence of this study enhances stakeholders' confidence in IR as an approach to disclosing a company's sustainability information.

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Section: Methodsmentioning

confidence: 99%

Section: Methodsmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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Can the innovation in sustainability disclosures reflect organisational sustainable development? An integrated reporting perspective from China

Sun

2023

Sustainable Development

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“…The relationship between BS and CSR performance has generated considerable debate in the scholarly literature, with various findings. Sun et al (2021) and Mallin et al (2014) suggest that BS exhibits a positive relationship with CSR performance, postulating that larger boards confer greater oversight and multifarious perspectives that augment CSR decision-making processes. In accordance with the resource dependence theory, businesses are dependent on outside resources like investor funds (Roundy & Bayer, 2019).…”

Section: Board Characteristics and Csr Performancementioning

confidence: 99%

Towards a Sustainable Future: The Interaction of Corporate Governance and Sustainable Policies with Corporate Social Responsibility

Nandi,

Agarwala,

Sahu

2023

Indian Journal of Corporate Governance

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This study explores how the characteristics of a company’s board and audit committee, as well as their implementation of environmental and social policies, affect their corporate social responsibility (CSR) performance. The sample for this analysis comprises Nifty 500 listed non-financial companies in India. The study draws secondary data from the Bloomberg database and annual reports of the sample firms and utilises panel data analysis to determine the impact of these factors on CSR performance. The results show that board size and implementation of environmental and social policies have a positive impact on CSR, whereas audit committee size and independence have a negative effect. Interestingly, board independence and gender diversity did not have a significant association with CSR performance.

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Corporate social responsibility assurance, board characteristics and social performance disclosure. Evidence of listed firms in India

2022

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The study examines board characteristics, corporate social responsibility (CSR) assurance and social performance disclosure of listed firms before and after mandatory CSR reporting in India. We used the Indian stock market as the testing grounds and applied panel regression and difference‐in‐differences to analyse 960 firm‐year observations between 2010 and 2021. The first findings show that independent board directors and total board size are insignificant in CSR assurance engagement in a mandatory CSR policy period. However, CEO duality is less than likely causing CSR assurance engagement. The second findings show that CSR assurance engagement more than likely causes an increase in social performance disclosure before mandatory CSR policy implementation and increases social performance after policy implementation. The third findings show that the interactive effect of board characteristics (independent directors, total board size and CEO duality) and CSR assurance engagement causes an increase in social performance disclosure. The study sought clarity on the impact of CSR assurance and mandatory CSR reporting on information asymmetry problems to stakeholders. The study also contributes new knowledge on the influence of the interactive effect of board characteristics and CSR assurance on the social performance disclosure of listed firms in India.

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What drives the innovation in corporate social responsibility (CSR) disclosures? An integrated reporting perspective from China

Cited by 32 publications

References 79 publications

Can the innovation in sustainability disclosures reflect organisational sustainable development? An integrated reporting perspective from China

Can the innovation in sustainability disclosures reflect organisational sustainable development? An integrated reporting perspective from China

Towards a Sustainable Future: The Interaction of Corporate Governance and Sustainable Policies with Corporate Social Responsibility

Corporate social responsibility assurance, board characteristics and social performance disclosure. Evidence of listed firms in India

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