The Trend of Corporate Social Disclosure in Mainland Chinese Listed Companies: A Longitudinal Observation

2015 ◽  
pp. 19-58
Author(s):  
Cynthia M. I. Si Tou ◽  
Carlos Noronha
Keyword(s):  
Listed Companies ◽  
Mainland Chinese ◽  
Corporate Social Disclosure ◽  
Chinese Listed Companies ◽  
Longitudinal Observation ◽  
Corporate Social ◽  
Social Disclosure

The state of art of corporate social disclosure before the introduction of non-financial reporting directive: a cross country analysis

2019 ◽  
Vol 15 (4) ◽  
pp. 409-423 ◽  
Author(s):  
Andrea Venturelli ◽  
Fabio Caputo ◽  
Rossella Leopizzi ◽  
Simone Pizzi
Keyword(s):  
Listed Companies ◽  
The State ◽  
Content Type ◽  
Corporate Social Disclosure ◽  
Eu Directive ◽  
The Uk ◽  
Corporate Social ◽  
The Eu ◽  
Social Disclosure

Purpose According to the Directive 2014/95/EU on non-financial information (NFI), from 2017 onwards, large companies of member states will be required to provide a series of social, environmental and governance disclosures. This paper, focusing on the evaluation of the quality of NFI in the UK and Italy before the implementation of the EU Directive, aims to investigate which factors affect the quality of NFI in the comparison between the UK and Italy. Design/methodology/approach To evaluate the “state of the art” of NFI in corporate social disclosure of British and Italian listed companies, a non-financial score is created, based on specific items concerning the requirements of the EU Directive. To this aim, the authors analyzed the corporate disclosures of 343 large listed companies. Findings Findings show that the UK is more compliant than Italy. So, regulation could be important to improve NFI in Italy more than in the UK. The results could represent relevant evidence for European policymakers of the action agenda “emphasizing the importance of national and sub-national CSR policies”. Originality/value This research represents a preliminary analysis on the EU Directive and on its potential effects. Moreover, this study strengthens the previous literature on the quality of non-financial disclosure.

scholarly journals BAGAIMANA REAKSI INVESTOR TERHADAP CORPORATE SOSIAL DISCLOSURE (CSD)? (Studi pada Perusahaan Pemenang Indonesia Most Trusted Companies Award)

2018 ◽  
Author(s):  
Devica Pratiwi ◽  
Kezia Josephine
Keyword(s):  
Financial Performance ◽  
Stock Return ◽  
Corporate Image ◽  
Annual Reports ◽  
Sufficient Evidence ◽  
Altruistic Motive ◽  
Corporate Social Disclosure ◽  
Financial Motive ◽  
Corporate Social ◽  
Social Disclosure

<h5><em>Companies carrying out CSR activities can be grouped into three motives, such as: financial motive, ethical motive and altruistic motive. These three motives are the foundation of the company in planning their CSR activities each year. Each motive course has a purpose that has a good impact on the economic and social aspects of the company. A good corporate image ultimately gained public’s trust and will have a positive effect on the financial side of the company and the company's stock.</em></h5><h5><em>This research will focus on CSR disclosure (CSD) based on company’s motive and check its effect on company's financial performance based on market measurement, seen from investor reaction proxied with stock return. This study uses 56 company annual reports from 2013 to 2016, listed in the "Indonesia Most Trusted Companies Awards" which are fully published in 2014 until 2017 by SWA Magazine.</em></h5><h5><em>The method of statistical analysis in this study using moderated regression analysis, where independent variables of corporate social disclosure (CSD) using financial, ethical and altruistic motives. While the dependent variable in the form of Corporate Financial Performance (CFP) based on market measurements proxied through stock return.</em></h5><h5><em>The result of the research shows that corporate social disclosure (CSD) based on financial motive gives effect to stock return, while CSD with ethic motive and altruistic motive can’t provide sufficient evidence to influence the rate of return stock.</em></h5><h5><em> </em></h5><p><strong><em>Keywords</em></strong><strong><em>: </em></strong><em>CSD, CFP, CSR, CSR Motive</em></p>

scholarly journals Application of Corporate Social Responsibility -- Taking Chinese Listed Companies in the COVID-19 as an Example

2021 ◽  
Author(s):  
Chih-Yi Hsiao ◽  
Hao-Wei Chen
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Financial Constraints ◽  
Listed Companies ◽  
Factors Affecting ◽  
Financial Slack ◽  
Revenue Growth ◽  
Chinese Listed Companies ◽  
Corporate Social

This study focuses on a sample of Chinese listed companies from 2019 to 2020 to explore the relationships among corporate social responsibility, financial constraints, and financial performance. In addition, we discuss five factors affecting financial constraints. We also analyze the types of enterprises that can improve their financial performance by implementing corporate social responsibility keeping in mind the factors that lead to a high degree of financial constraint. The results indicate that: 1. The degree of financial constraints has a negative and significant impact on financial performance; 2. There is a reverse relationship between the degree of financial constraints and the effectiveness of corporate social responsibility measures; 3. Enterprises with high financial constraints (due to lower financial slack and revenue growth rates) can significantly improve their financial performance through the implementation of effective corporate social responsibility programs. 4. Enterprises with high financial constraints, caused by financial slack and revenue growth rate, can significantly improve their financial performance by implementing corporate social responsibility programs.

scholarly journals Faktor-Faktor Yang Mempengaruhi Corporate Social Disclosure Pada Perusahaan Manufaktur Di London Stock Exchange

2020 ◽  
Vol 3 (1) ◽  
pp. 30
Author(s):  
Siti Markhamah ◽  
Indah Fajarini Sri Wahyuningrum
Keyword(s):  
Stock Exchange ◽  
Analysis Tool ◽  
Manufacturing Companies ◽  
Firm Age ◽  
London Stock Exchange ◽  
Corporate Social Disclosure ◽  
Negative Effect ◽  
And Gender ◽  
Corporate Social ◽  
Social Disclosure

The purpose of this study was to analyze the influence of firm age, leverage, profitability, liquidity, and gender on corporate social disclosure. Corporate social disclosure is measured using content analysis methods based on GRI Standards 2016. This research is based on a quantitative method using multiple linier regression analysis. The population of this study is manufacturing companies listed on London Stock Exchange in 2015-2017. The data analysis tool used is the IBM SPSS 21 program. The conclusion of this study is that leverage variable has a significant negative effect on corporate social disclosure, while firm age, profitability, liquidity, and gender variables have no significant effect on corporate social disclosure. The results showed that leverage has a negative and significant effect on corporate social disclosure. Firm age, profitability, liquidity, and gender have not a significant effect on corporate social disclosure.

scholarly journals PENGARUH REGULASI PEMERINTAH, TEKANAN MASYARAKAT, TEKANAN ORGANISASI LINGKUNGAN, TEKANAN MEDIA MASSA, TERHADAP CORPORATE SOCIAL DISCLOSURE

2017 ◽  
Vol 15 (1) ◽  
pp. 23
Author(s):  
Basuki Basuki ◽  
Corry Natasha Patrioty
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Government Regulation ◽  
Empirical Finding ◽  
Business Practices ◽  
Strong Argument ◽  
Corporate Social Disclosure ◽  
Community Pressure ◽  
Corporate Social ◽  
Social Disclosure

In recent conditions, company is not considers merely on profit, but there is strong argument that company must aware on its social environments. Hence, it is required that a company must disclose its social responsibility to the stakeholders. Corporate social disclosure itself is influenced by many factors. The objective of this study is to explain the influencing factors of corporate social responsibility. Based on the Stakeholders theory, the study will investigated social responsibility accounting phenomena on business practices. The research sites would be in PTPN- East Java consists of PTPN X, XI, and XII. Regressions models are used to test the formulated hypothesis. Data were collected by using questionnaires which were mailed to 58 top and middle managers in PTPN who directly or indirectly involved in the corporate social responsibility. The empirical finding showed that and partially Mass media pressure are significant factor to corporate social disclosure, meanwhile Government regulation, Community pressure, environmental organization pressure do not have significant effect on corporate social disclosure. However, simultaneously those factors significantly influence the PTPTN’s corporate social disclosure.

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