scholarly journals A Longitudinal Examination Corporate Social Responsibility Reporting Practices among Top Banks in Malaysia

2016 ◽  
Vol 35 ◽  
pp. 10-16 ◽  
Author(s):  
Afif Aizuddin Abdillah ◽  
Norhayati Mat Husin
2012 ◽  
Vol 17 (32) ◽  
pp. 7-16
Author(s):  
José Manuel Prado-Lorenzo ◽  
◽  
Isabel María García-sánchez ◽  
Isabel Gallego Álvarez ◽  
◽  
...  

New business practices are mainly characteristic of large firms, especially those quoted on the stock market. Listed companies show a higher commitment to corporate social responsibility (CSR) practices because capital markets allow activists to become a firm’s socially oriented shareholders. These actors, although small in number, have a significant influence over other larger block-holders. Recent decades have witnessed a significant increase in societal pressure to control the behavior of companies owing to the risks deriving from the economic, social and environmental effects of their business activity. The aim of this work is to test the effect that CSR activist shareholders have on the decision to disclose corporate social responsibility information in the Spanish context, controlling for the rest of the dimensions in Ullmann’s theoretical framework.


2020 ◽  
Vol 1 (1) ◽  
pp. p79
Author(s):  
Toyin Emmanuel Olatunji ◽  
Owoola Rekiat Ibukun-Falayi

This paper reviewed the work of Ullah and Rahman on Corporate Social Responsibility (CSR) reporting practices. This has been an issue of concern both in terms of content and impacts on the bottom lines of businesses as well as compliance with regulations regarding CSR and extent of compliance. The review assesses how well the objectives of the authors were achieved and the applicability of its findings. Results showed that although content analysis was appropriately adopted for the study, the outcomes may be a result of tax inducement implemented. In addition, linguistic approach was also used in the study. 97 relevant factors extracted from literature on CSR reporting were categorized into seven but the basis was not disclosed. This impairs reliance on the results of the analysis. In determining the effect of regulatory changes on the volume of CSR information disclosed, descriptive analysis was used and it is inadequate for generalizations drawn. It would have been more conclusive if it had been compared with data from other climes. In assessing the relationship of Bank characteristics to CSR reporting, the definition of what constitutes independent and dependent variables. This study has pointed attention to the roles of policy response in CSR expenditure.


2019 ◽  
Vol 8 (3) ◽  
pp. 340 ◽  
Author(s):  
Irene Guia Arraiano ◽  
Camelia Daniela Hategan

In the European Union, the importance of Corporate Social Responsibility reporting is increasing, because 2017 is the year in which the CSR reporting of large companies passes from the voluntary to the mandatory stage according to the requirements of the European Directive 2014/95/EU. In this context, this paper aims to examine the stage of Corporate Social Responsibility in Central and Eastern European Countries members of European Union, in accordance with Global Reporting Initiative which is consistent with globally recognised criteria worldwide, in the period 2002-2018. A critical analysis of the quality of the reporting was performed, looking at whether it has improved over the previous year and whether it respects legal requirements, and whether the communicated information is useful to the stakeholders. Base on literature review it was found that there is a gap of Corporate Social Responsibility’s reporting research to Western European countries. The results show that the evolution of reporting practices has improved over the years for the all countries and the most reports are prepared by multinationals companies. Thus, we can see how companies react to regulatory requirements and other government demands. Keywords: Corporate Social Responsibility, reporting, Global Reporting Initiative, Central and Eastern European Countries, quality


2014 ◽  
Vol 10 (3) ◽  
pp. 38-59 ◽  
Author(s):  
Barry Ackers

To avoid future generations being burdened with the residual consequences of unsustainable corporate practices, corporate social responsibility (CSR) programmes are being implemented to ameliorate the adverse impacts of corporate activity on the environment, society and the economy. Companies are responding by not only reporting on their financial performance, but also on their non-financial performance, making CSR reporting practices an important emerging mechanism for corporate governance. Recognising that CSR reporting is a relatively new voluntarily adopted intervention, for which the board of directors is ultimately accountable, this article accepts that CSR remains a relatively obscure concept with the associated responsibilities not being clearly understood. This article aims to provide insights into CSR reporting practices from a de facto mandatory reporting company perspective.


2018 ◽  
Vol 22 (3) ◽  
pp. 337
Author(s):  
Eza Gusti Anugerah, Erwin Saraswati, Wuryan Andayani

This research aims to analyze the influence of corporate social responsibility (CSR) reporting practices on CSR disclosure quality in Indonesia. This research used a sample of 103 companies across industries (except for natural resource companies) listed on Indonesian Stock Exchange from 2014 to 2016. This research found thatthe voluntary practice of stand-alone report, assurance and reporting guideline does not enhance the quality of disclosure.This practices tend to be usedas symbolic approach to fulfillcompanies legitimacy. This symbolic approach has the meaning that the companieswhich voluntarily disclose theirCSR information, merely aiming a positive impression from their stakeholders.Companies tend to disclose CSR information by diluting the relevant CSR information with unnecessary information to build their desired images.


MedienJournal ◽  
2018 ◽  
Vol 42 (1) ◽  
pp. 33-50
Author(s):  
Maria Gruber

Corporate Social Responsibility reporting has grown increasingly in importance for companies in terms of portraying themselves as good corporate citizens. However, when confronted with a major corporate crisis that evoked an extensive loss in stakeholders’ trust, it remained unclear, how to further deal with the need for CSR communication without presenting oneself as exceedingly hypocritical. In the course of this study, the questions of how and to what extent crises cause change in a corporation’s CSR rhetoric were addressed. Therefore, the utilization of the rhetorical dimensions of logos, ethos, pathos, cosmos and autopoiesis as well as the amount of negative disclosure in the CSR reports of the world’s leading automobile companies (Toyota, General Motors, Volkswagen) were analyzed, one year before and one year after they had maneuvered themselves into a corporate crisis. The rhetorical analysis revealed that the distinctive context of each case (including the corporations’ responsibility for the crisis) dictated the rhetorical adjustments of the CSR reporting after the crisis. Moreover, it could be shown, that when reporting on the crisis cause itself, corporations tend to apply the dimension of ethos more frequently to counter the audience’s potential perception of their hypocrisy.


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