APA Board of Directors moves to implement 'social responsibility'

1971 ◽  
Author(s):  
Jim Moriarty ◽  
Keyword(s):  
Social Responsibility ◽  
Board Of Directors

scholarly journals ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE DENGAN DIMODERASI GOOD CORPORATE GOVERNANCE

2018 ◽  
Vol 2 (02) ◽  
pp. 211-234
Author(s):  
Levi Martantina ◽  
R. Soerjatno
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Board Of Directors ◽  
Tax Avoidance ◽  
Good Corporate Governance ◽  
The Board Of Directors ◽  
Negative Effect ◽  
Independent Variable ◽  
Corporate Social

This study aims to examine the effect  of Corporate Social Responsibility on Tax Avoidance in which Good Corporate Governance is moderating variable. Corporate Social Responsibility is independent variable whereas dependent variable is Tax Avoidance. The result of testing the first hyphothesis found that Corporate Social Responsibility has a negative effect on Tax Avoidance. In other words, the company that does extensive disclosure, the company does not practice Tax Avoidance. The result of testing the second hypothesis found that the exixtence of Good Corporate Governance in the board of directors mediate the influence of Corporate Social Responsibility with Tax Avoidance. So that the existence of the board of directors is able to contribute in making extensive disclosure towards Corporate Social Responsibility and practice of Tax Avoidance.

scholarly journals Editorial: New research perspectives in the field of governance and regulation

2020 ◽  
Vol 9 (4) ◽  
pp. 4-6
Author(s):  
Andrea Sacco Ginevri
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Board Of Directors ◽  
Gender Diversity ◽  
Editorial Team ◽  
Research Perspectives ◽  
The World ◽  
New Research ◽  
Corporate Social ◽  
Different Parts

The editorial team is proud to present a new Issue of the Journal of Governance and Regulation. In particular, the latest 2020 Issue 4 of Volume 9 hosts contributions of various authors from different parts of the world who focus on several interesting topics in the field of governance and regulation, including corporate social responsibility, digitization opportunities, gender diversity, labour and tax-related issues, as well as on the characteristics and composition of banks’ board of directors.

scholarly journals The Role of the Diversity of the Board of Directors in Promoting Integrated Disclosure and Social Responsibility

2021 ◽  
Vol 1 (1) ◽  
pp. 9-20
Author(s):  
Ali Khalaf Gatea ◽  
Haider Ali Jarad Al Masoudi
Keyword(s):  
Social Responsibility ◽  
Board Of Directors ◽  
Administrative Practices ◽  
The Social ◽  
Key Word ◽  
The Board Of Directors ◽  
Comprehensive Picture ◽  
The Impact

The integrated Disclosure aims to provide a comprehensive picture of the performance of the organization, and because the quality of the Disclosure is a critical aspect of the integrated reports, so the research aims to show the impact of the diversity of the board of directors on the quality of the integrated reports and the promotion of the social responsibility of the organization, and to make decisions about disclosure and integration in the information provided in order to benefit from it In building integrated visions about the organization, assuming that the diversity of the board of directors has a significant relationship to the extent to which the quality of integrated Disclosure is achieved, that the most important findings of the research stipulate that the diversity of the board of directors contributes to social responsibility and integrated disclosure, and the strengthening of organizational culture and administrative practices, and the research recommends, The need to interact with the environment and the communities in which the organization operates, to enable it to provide environmental, social or ethical information, along with financial, strategic and governance information in an annual report. Key word: Diversity, Integrated Disclosure, Social Responsibility.

Narcissistic CEOs and corporate social responsibility: Does the role of an outside board of directors matter?

2020 ◽  
Vol 85 ◽  
pp. 102350
Author(s):  
Jin Sun Ahn ◽  
A. George Assaf ◽  
Alexander Josiassen ◽  
Melissa A. Baker ◽  
Seoki Lee ◽  
...  
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Board Of Directors ◽  
Corporate Social

MODEL HUBUNGAN ANTARA KEBERAGAMAN GENDER, PENDIDIKAN DAN NATIONALITY DEWAN KOMISARIS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

2018 ◽  
Vol 3 (2) ◽  
pp. 149
Author(s):  
Rizka Hadya ◽  
Romi Susanto
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Board Of Directors ◽  
Stock Exchange ◽  
Panel Data Analysis ◽  
Sample Selection ◽  
High Educational Level ◽  
Purposive Sampling ◽  
Csr Disclosure ◽  
Corporate Social

<em>This research aims to examine the relationship between the diversity of gender, nationality and education commissioner toward disclosure of corporate social responsibility </em><em>(CSR) is done on all companies listed on the Indonesia stock exchange from 2012 to 2016. Using the data panel and sample selection technique of purposive sampling then samples as much as 260 companies. The model used for this panel data analysis technique is regression model panel. Based on the results from testing the hypothesis found that 1) Board of Directors Gender effect positively and significantly to the disclosure of CSR. 2) Education Board of Directors effect positively and significantly to the disclosure of CSR, 3) there is no effect of Nationality toward the disclosureCSR. The results of this study are consistent with the literature previous that the gender and diversity education is determinants in CSR disclosure on the company's high profile on Indonesia stock exchange. The presence of women as directors of companies can contribute in increasing amount of disclosure of CSR as well as when the company led by individuals who have a high educational level, especially relating with the economy and businesses will also encourage an increase in the number of disclosures of CSR</em><div><em><br /></em></div><div><em><br /></em><p>Penelitian ini bertujuan untuk menguji hubungan antarakeberagaman gender, pendidikan dan nationality dewan komisaris terhadap pengungkapan corporate social responsibility (CSR) yang dilakukan pada seluruh perusahaanyang terdaftar di Bursa Efek Indonesia dari tahun 2012 sampai2016. Dengan menggunakan data panel dan teknik pemilihan sampel purposive sampling maka diperoleh sampel sebanyak 260 perusahaan. Model yang digunakan untuk teknik analisis data panel ini yaitu model regresi panel. Berdasarkan hasil dari pengujian hipotesis ditemukan bahwa 1) Gender dewan direksi berpengaruh positif dan signifikan terhadap Pengungkapan CSR. 2) Pendidikan dewan direksi berpengaruh positif dan signifikan terhadap Pengungkapan CSR, 3) Nationality tidak berpengaruhterhadap Pengungkapan CSR.Hasil penelitian ini konsisten dengan literatur yang menyatakan bahwa keberagaman genderdan pendidikan merupakan faktor-faktor penentu dalam pengungkapan CSR pada perusahaan high profil di Bursa Efek Indonesia. Keberadaan perempuan sebagai direksi perusahaan dapat memberikan kontribusi nyata dalam meningkatkan jumlah pengungkapan CSR serta ketika perusahaan yang dipimpin oleh para individu yang memiliki level pendidikan yang tinggi khususnya yang berhubungan dengan ekonomi dan bisnis juga akan mendorong peningkatan jumlah pengungkapan CSR.</p></div>

scholarly journals Pengaruh Kualitas Pengungkapan Corporate Social Responsibility, Dewan Direksi Wanita Dan Dewan Komisaris Wanita Terhadap Tax Aggressive

2020 ◽  
Vol 2 (3) ◽  
pp. 2942-2955
Author(s):  
Beni Rahman ◽  
Charoline Cheisviyanny
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Board Of Directors ◽  
Stock Exchange ◽  
Analysis Technique ◽  
Negative Effect ◽  
Sustainability Reports ◽  
Csr Disclosure ◽  
Corporate Social

The objective of this study is to examine the effect of quality of corporate social responsibility disclosures, female board of directors and female board of commissionerss on tax aggressive. The analysis technique used multiple regression analysis methods. The sample for this study consisted of 19 companies listed on the Indonesia stock exchange (BEI) and reported sustainability reports for 2015-2018, so that 76 observations were obtained. The results found that quality of CSR disclosure has no effect on tax aggressive, the female board of directors has no effect on tax aggressive. While the female board of commissioners has negative effect on tax aggressive. Future researches are sugested to focus on each  company to get better results.

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