Corporate Social Disclosures by Indonesian Listed Companies: A Pilot Study

2007 ◽  
Vol 3 (3) ◽  
pp. 26-34 ◽  
Author(s):  
Juniati Gunawan
Keyword(s):  
Design Methodology ◽  
Listed Companies ◽  
Research Area ◽  
Energy Resources ◽  
Annual Reports ◽  
Analysis Method ◽  
Content Type ◽  
Independent Variables ◽  
Content Analysis Method ◽  
Corporate Social

PurposeAs one of the world's leading producers of energy resources, offering a large domestic market and workforce, Indonesia is susceptible to the issue of corporate social responsibility. As this research area is considered relatively new in the Indonesian context, the purpose of this paper is to provide useful information and describe early pictures of corporate social disclosure (CSD) practices in Indonesia.Design/methodology/approachThis study examines the extent of CSD in Indonesian listed companies. Content analysis method is applied to analyse the companies' annual reports. An exploratory study was also carried out to find the motivation of the companies in making CSD, as well as the perceived importance of CSD information by Indonesian stakeholders. Finally, some preliminary independent variables were selected to be examined in their relationships to the extent of CSD.FindingsThe results show that the most important information on CSD perceived by the stakeholders is about “products” while information about “community” is perceived as the least important. However, “community” is considered as the most influence party of CSD for the companies. Additionally, there are three main motives for the Indonesian listed companies in conducting CSD: “to create positive image”, to “act accountability” and to “comply with stakeholders' needs”. This study also indicates that the extent of CSD in Indonesian listed companies is very low. Further, the correlation examinations demonstrate that the majority of null hypotheses were accepted.Originality/valueThere is currently a level of research or invent CSD practices in developing countries. This paper helps to fill some of this gap.

The fight against corruption in Portugal: evidence from sustainability reports

2015 ◽  
Vol 23 (1) ◽  
pp. 132-142 ◽  
Author(s):  
Manuel Castelo Branco ◽  
Dina Matos
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Design Methodology ◽  
Corporate Image ◽  
Analysis Method ◽  
United Nations Global Compact ◽  
Content Type ◽  
Content Analysis Method ◽  
Sustainability Reports ◽  
Corporate Social

Purpose – The purpose of this paper is to analyse the disclosure of information on the fight against corruption in the sustainability reports of Portuguese companies. Design/methodology/approach – Anti-corruption disclosure in the sustainability reports for 2009 of Portuguese firms, published on the website of the Portugal’s Business Council for Sustainability Development, is analysed. Three hypotheses are tested about associations between such disclosure and firm-specific variables. Findings – Companies with a high visibility in terms of risk of corruption (companies in sectors with higher risk and government-owned companies) and companies that engage in association with the United Nations Global Compact seem to exhibit greater concern to improve the corporate image through disclosure. Research limitations/implications – There may be content analysis issues associated with subjectivity in the coding process and the use of a limited content analysis method. Originality/value – This paper adds to the scarce research on the fight against corruption in corporate social responsibility and the reporting thereof by providing new empirical data.

Corporate social disclosures in Indonesia: stakeholders’ influence and motivation

2015 ◽  
Vol 11 (3) ◽  
pp. 535-552 ◽  
Author(s):  
Juniati Gunawan
Keyword(s):  
Developing Countries ◽  
Design Methodology ◽  
Listed Companies ◽  
Stakeholder Group ◽  
Annual Reports ◽  
Content Type ◽  
Main Motivation ◽  
Upper Level ◽  
Corporate Social ◽  
Practical Implications

Purpose – This study aims to investigate stakeholders’ influence and motivation for Indonesian listed companies in practicing corporate social disclosures (CSDs) in their annual reports. Design/methodology/approach – A questionnaire was distributed to the upper level of management in the companies and attained 252 respondents. Findings – The findings show that “community” is the most stakeholder group that influence the practice of CSD and “creating a positive image” is the main motivation from companies in providing CSD. Practical implications – The research supports the majority of studies in CSD areas, especially in developing countries. Originality/value – Based on questionnaires, enriched by field visits and interviews, this paper provides evidence about stakeholder’s influences and company motivations in practising CSD. The study is valuable to understand the information disclosed in annual reports from both stakeholders’ and companies perspectives.

Micro-loans and financial performance: a case of a Chinese commercial bank

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jasmine Alam ◽  
Mustapha Ibn Boamah ◽  
Yuheng Liu
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Design Methodology ◽  
Annual Reports ◽  
Content Type ◽  
Overall Performance ◽  
Corporate Social ◽  
Corporate Social Responsibility Reports ◽  
The Relationship

Purpose This study aims to investigate the relationship between a commercial bank’s micro-loaning activity and overall performance over a 10-year period. Design/methodology/approach Quarterly data was obtained from the Wind Database, China Minsheng Banks’s official annual reports and annual corporate social responsibility reports from 2009 to 2019, to test the linear relationship between micro-loan activities and the overall financial performance of the bank. Findings The results of this study empirically demonstrate that there is a positive relationship between increases in micro-loaning activity and the overall performance of the bank. Some key recommendations for the sector are shared in the conclusion of this paper. Originality/value In the financial sector, some corporate social responsibility activities focus on the issuance of micro-loans. It is unclear, however, if this has also served as a means to increase profitability and overall performance for such institutions.

Social media as a platform for information and support for coronavirus: analysis ofCOVID-19 Facebook groups

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Hossein Motahari-Nezhad ◽  
Maryam Shekofteh ◽  
Maryam Andalib-Kondori
Keyword(s):  
Health Care ◽  
Health Care Providers ◽  
Design Methodology ◽  
Information Needs ◽  
Descriptive Statistics ◽  
Public Knowledge ◽  
Care Providers ◽  
Analysis Method ◽  
Content Type ◽  
Content Analysis Method

Purpose This study aims to investigate the characteristics, as well as the purpose and posts of the COVID-19 Facebook groups. Design/methodology/approach A systematic search for COVID-19 Facebook groups was conducted on June 1, 2020. Characteristics of the groups were examined using descriptive statistics. Mann-Whitney test was used to study the differences between groups. The study of the most popular groups’ posts was also carried out using the content analysis method. Findings The groups had a combined membership of 2,729,061 users. A total of 147,885 posts were received. There were about approximately 60% public groups. A high percentage of the groups (86.5%) had descriptions. The results showed a significant relationship between the groups’ description status and the number of members (p-value = 0.016). The majority of COVID-19 Facebook groups (56%) were created to meet their members’ information needs. The highest number of studied posts were related to vaccination (35.2%), followed by curfew rules (19.6%) and symptoms (10.6%). Originality/value Translating these insights into policies and practices will put policymakers and health-care providers in a stronger position to make better use of Facebook groups to support and enhance public knowledge about COVID-19.

scholarly journals The impact of abandoning social responsibility certifications: evidence from the decertification of SA8000 standard

2021 ◽  
Vol 41 (13) ◽  
pp. 100-126
Author(s):  
Matteo Podrecca ◽  
Guido Orzes ◽  
Marco Sartor ◽  
Guido Nassimbeni
Keyword(s):  
Social Responsibility ◽  
Design Methodology ◽  
Home Country ◽  
Research Area ◽  
Positive Outcomes ◽  
Content Type ◽  
Corporate Social ◽  
The Impact ◽  
Positive Effect ◽  
Shed Light

PurposeIn recent years, many companies have decided to decertify from their previously adopted corporate social responsibility (CSR) standards. The aim of this paper is to explore the phenomenon by focusing on the most important auditable CSR standard: Social Accountability 8000 (SA8000).Design/methodology/approachFirst, an event study is performed on a dataset composed of 136 SA8000 decertified public listed companies to analyse the possible relationship between certification, decertification and firms’ operating performance. Second, the authors shed light on the differences between 94 SA8000 (still) certified and the abovementioned 136 decertified firms. Finally, 10 interviews are conducted with decertified firms in the dataset to deepen the outcomes of the previous analyses.FindingsThe results show that, despite an initial positive effect in terms of sales and profitability, decertified companies experienced a reduction in productivity and profitability in the years following the certification, while positive outcomes emerged after the decertification. The study also highlights that certified and decertified firms differ in terms of home country, industry and labour intensity.Originality/valueThe paper contributes to the literature by opening the debate on an important but unexplored research area: the decertification from the most popular CSR standard, i.e. SA8000, and its relationship with firms' performance. In doing this, it also highlights the main differences between decertified and certified companies.

What am I seen – who do I seem? Hidden discursive processes in the large group of a TC

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Zsolt Zalka
Keyword(s):  
Design Methodology ◽  
Community Level ◽  
Analysis Method ◽  
Structured Interviews ◽  
Content Type ◽  
Large Group ◽  
Content Analysis Method ◽  
The Matrix ◽  
Linguistic Methods ◽  
Practical Implications

Purpose The purpose of the paper is to present a possible way of discourse analysis of the meaning giving processes in a therapeutic community (TC). Design/methodology/approach Presentation of a research project, which aim is to analyse the attitudes towards the large group within the TC, is based on analysing the conceptual metaphors in semi-structured interviews. Findings The findings delineate a possible discourse, namely, the TC’s hidden discourse of working through the mirror-transference at the community level. Practical implications The paper proposes a possible content analysis method for better understanding the deep processes of the TC by examining the large group. Social implications The paper emphasizes the matrix of a TC as a mentalizing scene. Originality/value The use of linguistic methods in understanding the hidden community level mentalizing processes.

Impact of corporate characteristics on human resource disclosures

2016 ◽  
Vol 24 (4) ◽  
pp. 390-425 ◽  
Author(s):  
Surinder Kaur ◽  
Venkat A. Raman ◽  
Monica Singhania
Keyword(s):  
Regression Analysis ◽  
Human Resource ◽  
Stock Exchange ◽  
Descriptive Analysis ◽  
Listed Companies ◽  
Annual Reports ◽  
Cross Sectional ◽  
Content Type ◽  
Independent Variables ◽  
Market Capitalisation

Purpose Human resource (HR) disclosures are voluntary in nature in most countries including India. The voluntary nature of HR disclosures results in discrepancy in the HR disclosure practices across companies and industries. The purpose of this paper is to examine the extent of HR disclosures in annual reports of Indian listed companies and to identify their determinants in a three stage analysis. Design/methodology/approach In the first stage a 16 item human resource disclosure index (HRDI) has been constructed for the set of CNX 200 companies listed on National Stock Exchange. Thereafter the effect of various independent variables on HRDI is analysed descriptively. Finally in the third stage HRDI has been regressed against the independent variables using regression analysis technique to identify key determinants of HRDI. Findings The research reveals that there is high variation among sample companies as regard HRDI. The results of descriptive analysis, correlation analysis and multivariate regression analysis establish that government’s participation in ownership and market capitalisation has positive significant effect on HRDI at 1 per cent, presence of separate HR directors committee, presence of more independent directors on board at 5 per cent and cross-list America and profit after tax at 10 per cent level. Implicitly HRDI is positively affected by size of company as measured by market capitalisation. Though contrary to expectations, other variables leverage, number of employees, assets, ownership concentration, type of auditor, age, complexity of business structure, employee expense to total operating expense ratio, industry affiliation, foreign investment and proportion of non-executive directors on board are found to have moderate though insignificant influence on HRDI. Research limitations/implications Cross-sectional design, dependence on annual reports as a primary document for disclosure and subjectivity in HRDI construction are the main limitations of the research. A longitudinal study may be carried to study the pattern of HR disclosures in future. Weighted ranking of different items of disclosures may be studied to improve the understanding of extent of disclosures. Practical implications The HRDI as constructed in the research may be used as a benchmark by companies to improve their HR disclosures. It can also be used by accounting bodies and company regulators while deciding about standards regarding HR disclosures. Investors can also use HR disclosures made by a company as a basis to understand its financial standing and future potentials. Originality/value The study adds to the existing literature by developing 16 item HRDI to measure the extent of disclosures by listed companies in India and thereafter by including some new propositions in the determinants of HRDI have never been tested in the existing studies. These propositions are government’s participation in ownership, separate HR committee of directors, board composition and foreign activity. These propositions have been empirically validated in this research except for foreign activity.

Innovation in evaluating the cultural value of Bian embroidery heritage

2016 ◽  
Vol 8 (3) ◽  
pp. 217-229
Author(s):  
Zhibiao Wang ◽  
Lahua Yao
Keyword(s):  
Content Analysis ◽  
Cultural Heritage ◽  
Evaluation System ◽  
Design Methodology ◽  
National Level ◽  
Cultural Value ◽  
Analysis Method ◽  
Complete Evaluation ◽  
Content Type ◽  
Content Analysis Method

Purpose Bian embroidery is a cultural heritage at the national level in China. Evaluating its cultural value is an important step in determining the heritage value of Bian embroidery. Design/methodology/approach This paper elaborates on the connotation of the cultural value of Bian embroidery and tries to evaluate specifically the cultural value of the Bian embroidery heritage on the basis of a questionnaire survey. Findings The innovation is the construction of a complete evaluation system of cultural value that combines fuzzy comprehensive valuation with a content analysis method from which the cultural value of Bian embroidery heritage can be derived. Research limitations/implications The concept of evaluating cultural value put forward in this paper could be further used to evaluate other cultural heritage artifacts.

scholarly journals The impact of board and hotel characteristics on biodiversity reporting: market diversification as a moderator

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Edzuwyn Fathin Binti Haji Mahyuddin ◽  
Mohammad Iranmanesh ◽  
Azlan Amran ◽  
Behzad Foroughi
Keyword(s):  
Design Methodology ◽  
Moderating Effect ◽  
Annual Reports ◽  
Board Members ◽  
Environmental Organizations ◽  
Content Type ◽  
Positive Effects ◽  
Corporate Social ◽  
The Impact ◽  
Practical Implications

Purpose This study aims to explain how board and hotel characteristics affect biodiversity reporting and to test the moderating effect of market diversification. Design/methodology/approach The annual reports of 105 hotels were examined for the period between 2016 and 2017 to analyse these hotels’ biodiversity reporting using content analysis. The partial least squares technique was used to test the proposed relationships. Findings The results show that the number of board members who are also on the corporate social responsibility committee, number of board members who are in environmental organizations, the star rating of the hotel, hotel size and hotel location have significant positive effects on the extent of biodiversity reporting. In addition, market diversification moderates positively the effects of number of board members with environmental experience and number of board members from environmental organizations on the extent of biodiversity reporting. Practical implications The results of this study will be useful in enabling hotel manager and investors to become knowledgeable about these aspects of boards, which lead to higher biodiversity reporting. This study can also inform policymakers about the types of hotels that are less likely to disclose biodiversity reports and to develop effective enforcement of regulations. Originality/value These findings extend the literature on biodiversity reporting by exploring the importance of board and hotel characteristics on the extent of biodiversity reporting and testing the moderating effect of market diversification.

scholarly journals The impact of web marketing on corporate social responsibility (CSR) and firms' performance

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mohammed Muneerali Thottoli ◽  
K.V. Thomas
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Listed Companies ◽  
Annual Reports ◽  
Content Type ◽  
Web Marketing ◽  
Corporate Social ◽  
Google Search ◽  
The Impact

PurposeThe current study seeks to examine the impact of web marketing (through the company's website) on corporate social responsibility (CSR) and firms' performance across companies listed in the Muscat Stock Exchange (MSX), Oman.Design/methodology/approachThis research analyses qualitative and exploratory data taken from companies' website, annual reports (the financial year 2019), Google search and CSR report from 69 out of total 117 listed companies in the MSX to analyze the impact of web marketing on CSR and firms' performance proxied by return of assets (ROA), return of equity (ROE) and Tobin's Q (TQ).FindingsWeb marketing on CSR positively affects firms' performance. Especially, the positive effect of web marketing on firms' performance is stronger for listed companies. Web marketing enhances financial performance proxied by ROA, ROE and TQ.Practical implicationsThe research findings provide new insights that are able to enlighten governing bodies in Oman to make standardized compulsory CSR spending (say, 0.5% on profit after tax) by listed companies in MSX.Originality/valueThis research presents evidence that web marketing on CSR can increase firms' performance and brand image among stakeholders. This is the first study to examine the impact of web marketing on CSR and firms' performance using empirical data in Oman.

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