Corporate social responsibility (CSR) in developing countries has recently received increasing attention, and scholars have pointed to the strong contextuality of CSR in the respective regions.
In the last decades, the social responsibility of business has been a growing source of mobilization by public and private actors and debate among scholars. The objective of this analysis is twofold. First, it aims at complementing the literature on the economic and institutional determinants of companies’ commitment on this issue.
First, it aims at complementing the literature on the economic and institutional determinants of companies’ commitment on this issue. An unweighted disclosure index is used to measure the extent of voluntary disclosure; after that, a multivariate analysis is steered to reconnoiter the key determinants of voluntary disclosure. It is found that firm leverage and firm liquidity are the key determinants that significantly influence the corporate voluntary disclosure in a transition economy. DETERMINANTS OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE: AN APPLICATION OF STAKEHOLDER THEORY. Autores: Robin W. Roberts; Localización: Accounting, organizations and society: an international journal devoted to the behavioural, organizational and social aspects of accounting, ISSN 0361-3682, Vol. 17, Nº 6, 1992, pág. 595; Idioma: inglés “Stakeholder influence on corporate reporting: An exploration of the interaction between WWF-Australia and the Australian minerals industry”. Accounting, Organizations and Society, 31 (4-5), 343-372.
1-14. Determinants of Social Disclosure Quality in Taiwan: An Application of Stakeholder Theory Tzu-Kuan Chiu • Yi-Hsin Wang Received: 28 February 2013/Accepted: 19 March 2014/Published online: 9 April 2014 © Springer Science+Business Media Dordrecht 2014 Abstract This study adopts a stakeholder theory frame work to examine determinants of social reporting quality Purpose. This review aims to identify the determinants of voluntary disclosure of corporate social performance (CSP) and to analyze and consolidate previous quantitative studies to identify the theoretical perspectives and the variables used in measuring the determinants of CSP disclosure (CSP-D). Tzu-Kuan Chiu & Yi-Hsin Wang, 2015. "Determinants of Social Disclosure Quality in Taiwan: An Application of Stakeholder Theory," Journal of Business Ethics, Springer, vol. 129(2), pages 379-398, June. Handle: RePEc:kap:jbuset:v:129:y:2015:i:2:p:379-398 DOI: 10.1007/s10551-014-2160-5 Ullmanns’ stakeholder theory has previously been applied to explain social disclosures in general (Roberts, 1992) and is an important theory because it introduces a measure of strategy.
Issue Date: June 2015. DOI: https://doi.org/10.1007/s10551-014-2160-5 Importance of Corporate Social Responsibility. Analysis of a scientific article on international hotel chains.
From interviews with all Swedish companies that use the guidelines, we have found that companies produce CSRs Corporate Social Responsibility and Environmental Management ing environmental disclosures in their annual become a stakeholder to the GRI and leave be explained by new institutional theory.
roberts. farhan falih ahmad f0316034 Determinants of Corporate Social Responsibility Disclosure: An Empirical Study of Polish Listed Companies Justyna Dyduch 1 ID and Joanna Krasodomska 2,* ID 1 Department of Economics, Finance and Environmental Management, AGH University of Science and Technology, Gramatyka 10, 30-067 Krakow, Poland; email@example.com Furthermore, political, social, and cultural factors influence the CSR disclosure agenda. We find crucial differences between the determinants of CSR disclosure in developed and developing countries. In developed countries, the concerns of specific stakeholders, for example, regulators, shareholders, creditors, investors, environmentalists and the media are considered very important in Disclosure of such information is more voluntary and, therefore, the corporate social responsibility disclosure literature focuses mostly on the reasons for corporate disclosure.
2018-02-21 · Corporate social responsibility (CSR) is of increasing importance for the long-term success of corporations. Extending existing literature this paper explores corporate identity as important determinant for CSR disclosure. The relationship was examined based on 498 German companies that provided English language CSR reports and responded to a company survey measuring CSR-oriented corporate
This paper identifies and investigates the driving factors behind differences in sustainability reports of companies. The aim of the study is to examine intra-firm Stakeholder theory provides an avenue in which to integrate the hypotheses regarding corporate social responsibility activities R W ROBERTS forwarded by Keim, Belkaoui, and Watts and Zimmerman into a model of corporate social responsibility disclosure.
företag implementerar CSR (Corporate Social Responsibility) i sina focus in business is on a higher growth and profitability where some companies use a low data were then analyzed based on the theories of strategy, stakeholders, GRI disclosures of BHP from 1983-1997: A test of legitimacy theory”, Accounting,. Nyckelord: Företags samhällsansvar, CSR, hållbarhet, Dow Jones Waddock & Graves (1997) - The corporate social performance– The determinants of corporate reactions to environmental CSR: A stakeholder theory approach.
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"Determinants of corporate social responsibility disclosure: An application of stakeholder theory," Accounting, Organizations and Society, Elsevier, vol. 17(6), pages 595-612, August. Handle: RePEc:eee:aosoci:v:17:y:1992:i:6:p:595-612 Furthermore, political, social, and cultural factors influence the CSR disclosure agenda. We find crucial differences between the determinants of CSR disclosure in developed and developing countries. In developed countries, the concerns of specific stakeholders, for example, regulators, shareholders, creditors, investors, environmentalists and the media are considered very important in Determinants of corporate social responsibility disclosure: An application of stakeholder theory.
“Determinants of environmental disclosure in a developing country: an application of stakeholder theory”. View 1 RMK Kel. 2 Metopen.docx from ACCOUNTING 12 at Muhammadiyah University of Surakarta. REVIEW: Roberts R. W. (1992), ‘Determinant of Corporate Social Responsibility Disclosure: An Application
This research aims to examine the influence of disclosure of corporate social responsibility and good corporate governance on the firm value to profitability as a moderating variable of manufactured companies listed on the Indonesia Stock Exchange for the period 2010-2012. This study showed that the impact of corporate social responsibility disclosure on to investigate whether these factors lead to reductions or increase corporate Thus, the implementation of stakeholder theory it could assist to hei
stakeholders disagreeing on the need for mandatory social responsibility reporting.
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Findings – Corporate social responsibility (CSR) disclosure by Islamic banks varies significantly across the sample. According to the regression results, variation is best explained by the “influence of the relevant publics” and the “Shari'ah (SSB supervisory boards) corporate governance mechanism” variables.
Corporate Social Responsibility and Environmental This study empirically tests the ability of stakeholder theory to explain one specific corporate social responsibility activity — social responsibility disclosure.