Results 221 to 230 of about 5,430 (267)

From commitment to action: aligning Corporate Social Responsibility with Sustainable Development Goals in the health sector. [PDF]

open access: yesBMC Health Serv Res
Rodríguez-Cala A   +5 more
europepmc   +1 more source

Corporate social responsibility and disclosure transparency

Journal of Financial Reporting and Accounting, 2023
Purpose 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
openaire   +1 more source

Corporate Governance and Corporate Social Responsibility Disclosure

International Journal of Sustainable Entrepreneurship and Corporate Social Responsibility, 2020
Developed 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
openaire   +1 more source

Corporate social responsibility disclosure

Sustainability Accounting, Management and Policy Journal, 2017
PurposeThe 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
openaire   +1 more source

Corporate social responsibility disclosure

Journal of Financial Reporting and Accounting, 2010
PurposeThe 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
openaire   +1 more source

Voluntary corporate social responsibility disclosure and religion

Sustainability Accounting, Management and Policy Journal, 2013
Purpose 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
openaire   +1 more source

Corporate governance and corporate social responsibility disclosures

critical perspectives on international business, 2018
PurposeThe 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
openaire   +1 more source

Corporate social responsibility determinants: The relation with CSR disclosure

2013
Abstract 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
openaire   +3 more sources

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