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Future Business Journal, 2018 Using panel data set from banks in Nigeria, a developing country, this paper examines the effects of corporate social responsibility (CSR) investment and disclosure on corporate financial performance. The results from the Wallace and Hussain estimator of
Obafemi R. Oyewumi +2 more
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Influences of Economic Policy Uncertainty on Corporate Social Responsibility Information Disclosure [PDF]
Amfiteatru Economic, 2021 Under the general background of negative impacts brought by economic policy uncertainty (EPU), companies have been motivated to foster a good and healthy company image, arouse high attention from investors, and mitigate crises by initiatively releasing
Jieqiong Wang, Xiao Zhang , Mingjie Dai
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The Effect of Company Size, Return on Assets and Leverage on the Disclosure of Corporate Social Responsibility by the Companies that Present Sustainability Reporting on the Indonesia Stock Exchange [PDF]
Облік і фінанси, 2022 The organization's positive and negative impacts on the environment, society and economy are disclosed in the sustainability report. In Indonesia, a sustainable report is not a company obligation, so not many companies have published it.
Masayu Mikial +4 more
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Corporate social responsibility disclosure before and during the Covid-19 pandemic
Jurnal Akuntansi dan Auditing Indonesia, 2022 The COVID-19 pandemic has had a significant impact on the condition of the Indonesian economy, including the manufacturing industry. Therefore, it is necessary to test the effect of tax aggressiveness, environmental performance, and media exposure on ...
Cahyaningsih Cahyaningsih +1 more
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Corporate social responsibility: The disclosure–performance gap [PDF]
Tourism Management, 2012 As increased stakeholder pressure requires companies to be transparent about their CSR practices, it is essential to know how reliable corporate disclosure mechanisms are, testing the gap between corporate social responsibility claims and actual practice.
Font, X +4 more
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Corporate Governance Effects on Social Responsibility Disclosures [PDF]
Australasian Accounting, Business and Finance Journal, 2017 This study uses stakeholder theory to explore how corporate governance [CG] characteristics influence corporate social responsibility disclosure [CSRD] in the context of a global financial crisis [GFC]. Empirical data are drawn from Portugal, a country that was affected strongly by the GFC.
Dias, A, Rodrigues, LL, Craig, Russell
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Jurnal Economia, 2021 : This study aims to determine the effect of corporate governance, firm characteristics, disclosure of corporate social responsibility (CSR) on firm value.
Rahimah Bawai, Hermala Kusumadewi
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Determinants of corporate social responsibility disclosure
International Journal of Research in Business and Social Science (2147- 4478), 2022 Mining sector companies are closely related to pollution, waste, and strong interactions with the environment. If the pollution and waste are ignored, it will cause environmental damage that consequently impacts environmental sustainability and the community around the company.
null Tria Ulfa +2 more
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The corporate social responsibility disclosure in Vietnam
The University of Danang - Journal of Science and Technology, 2023 In the context of economic integration and climate change, the companies need to conduct corporate social responsibility practices to meet the sustainable development. This study attempts to assess the extent of corporate social responsibility disclosure (CSRD) in case of 601 listed Vietnamese enterprises. Data is gathered from Vietnamese listed annual
Doan Ngoc Phi Anh +2 more
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The Effect of Corporate Social Responsibility Disclosure on Financial Performance (Empirical Study on Manufacturing Companies Cement Sector in Indonesia) [PDF]
Облік і фінанси, 2021 Today whole society is concerned about the environment pollution and social problems that can be addressed, at least in part, by identifying, measuring, disclosure and assessing the interactions between business and the environment.
Amirul Bahar +2 more
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