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From commitment to action: aligning Corporate Social Responsibility with Sustainable Development Goals in the health sector. [PDF]
Rodríguez-Cala A +5 more
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Corporate Philanthropy and Corporate Social Responsibility Report Disclosure
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Corporate social responsibility and disclosure transparency
Journal of Financial Reporting and Accounting, 2023Purpose This study aims to investigate the relation between corporate social responsibility (CSR) and disclosure transparency by examining over 12,000 disclosures of financial statements extending over 20 years.
John J. Wild, Jonathan M. Wild
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Corporate Governance and Corporate Social Responsibility Disclosure
International Journal of Sustainable Entrepreneurship and Corporate Social Responsibility, 2020Developed countries are increasingly concerned about the relationship between corporate governance and corporate social responsibility disclosure while developing countries recently started to take care of this issue. Therefore, the main objective of the study is to examine the effect of the board mechanisms of corporate governance on the extent of ...
Abdulnaser Ibrahim Nour +2 more
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Corporate social responsibility disclosure
Sustainability Accounting, Management and Policy Journal, 2017PurposeThe purpose of this study is to examine the usage of non-financial information related to corporate social responsibility (CSR) issues from the perspective of sell-side analysts (SSAs) and buy-side analysts (BSAs) employed in Poland-based financial institutions.Design/methodology/approachThe authors conducted a survey among financial analysts ...
Joanna Krasodomska, Charles H. Cho
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Corporate social responsibility disclosure
Journal of Financial Reporting and Accounting, 2010PurposeThe purpose of this paper is to examine the influence of Islam on corporate social responsibility disclosure (CSRD) in Islamic financial institutions (IFIs).Design/methodology/approachUsing the content analysis approach, the paper examines the influences of Islam on CSRD by looking into the annual reports of 21 conventional financial ...
Zakaria Ali Aribi, Simon Gao
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Voluntary corporate social responsibility disclosure and religion
Sustainability Accounting, Management and Policy Journal, 2013Purpose This study examines the relation between voluntary corporate social responsibility (CSR) disclosure and the local religious norms of firms’ stakeholders. Little is known about how these local norms (measured at the county level) affect firms’ disclosure practices and firm value, especially voluntary disclosure on climate change and ...
Paul A. Griffin, Yuan Sun
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Corporate governance and corporate social responsibility disclosures
critical perspectives on international business, 2018PurposeThe purpose of this study is to explore the impact of corporate governance (CG) on the corporate social responsibility (CSR) disclosures. This is done in the context of firms operating in the Gulf Cooperation Council (GCC) countries and is largely based on the legitimacy theory, although other theories such as principal–agent theory and ...
Samy Garas, Suzanna ElMassah
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Corporate social responsibility determinants: The relation with CSR disclosure
2013Abstract Purpose This chapter intends to contribute to the debate on the determinants of corporate social responsibility (CSR) and their impact on performance measurement and communication systems.
PISTONI, ANNA ISIDE EUFEMIA, L. Songini
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