Results 231 to 240 of about 5,430 (267)
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Voluntary Corporate Social Responsibility Disclosure
Business & Society, 2007This article recommends that the U.S. Securities and Exchange Commission (SEC) not regulate corporate social responsibility (CSR) disclosure. Accounting disclosures, whether voluntary or regulated, increase transparency and credibility for all companies.
Linda C. Rodríguez, Jane LeMaster
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Corporate Social Responsibility Disclosure (CSRD)
2021Modern environmental issues, such as the effects of global warming like ozone depletion and climate change, made companies realize the negative indirect environmental effect of their daily business activities. Not only do the environmental themes are important, but also the present financial crises have contributed to global concerns.
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Corporate political connection and corporate social responsibility disclosures
Accounting, Auditing & Accountability Journal, 2018PurposeThe purpose of this paper is to examine the association of corporate political connection with the level of voluntary corporate social responsibility (CSR) disclosures to determine how the relationships between the state and the corporate sector influence CSR engagement.Design/methodology/approachBased on a neo-pluralist view of legitimacy ...
Mohammad Badrul Muttakin +2 more
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Disclosure of corporate social responsibility information and explanatory factors
Online Information Review, 2016Purpose – The purpose of this paper is to analyze the voluntary disclosure of corporate social responsibility (CSR) in companies of different countries. Design/methodology/approach – Based on a sample of 110 companies for the year 2014, a total of 79 indicators ...
Isabel Gallego Álvarez +1 more
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Investment Professionalss Use of Corporate Social Responsibility Disclosures
SSRN Electronic Journal, 2017We conduct an experiment to examine investment professionals’ use of corporate social responsibility (CSR) disclosures when making personal investment decisions or Investment recommendations to clients. We predict and find that investment professionals are more willing to personally invest and recommend investment to a client when a firm discloses ...
Arnold, Markus Christopher +3 more
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Journal of Business Ethics, 2017
We conjecture that corporate social responsibility (CSR) can be indicative of managerial ethics and integrity and examine whether equity investors and financial analysts consider CSR performance when they assess firms’ disclosures of actual and forecasted earnings.
Koh, Kevin Whee Ling +3 more
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We conjecture that corporate social responsibility (CSR) can be indicative of managerial ethics and integrity and examine whether equity investors and financial analysts consider CSR performance when they assess firms’ disclosures of actual and forecasted earnings.
Koh, Kevin Whee Ling +3 more
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An Exploratory Analysis of Corporate Social Responsibility and Disclosure
Business & Society, 2008Previous studies indicate two possibly asymmetric findings about the relationship between corporate social performance (CSP) and annual report disclosure practices: (a) disclosure practices of companies with favorable CSP emanate from a sense of ethical duty, and (b) there are strategic reasons to link CSP with disclosure practices.
Cedric E. Dawkins, John W. Fraas
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Corporate social responsibility disclosure in the Takaful sector
International Journal of Ethics and SystemsPurpose This study aims to assess the extent of corporate social responsibility (CSR) disclosure in Takaful (Islamic insurance) companies. Design/methodology/approach This study uses a qualitative approach, utilizing a CSR disclosure index and content analysis to examine the annual reports of 33 Takaful companies over the period from 2018 to 2022 ...
Ahmad Jafar, Muhammad Bilal Zafar
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Corporate social and environmental responsibility disclosure
2022Jiaxu Du, Mahmoud Marzouk, Fatima Yusuf
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