scholarly journals The state of disclosures on Aboriginal engagement: an examination of Australian mining companies

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Amanpreet Kaur ◽  
Wei Qian
Keyword(s):  
Aboriginal People ◽  
Stock Exchange ◽  
Rapid Development ◽  
Central Research ◽  
Aboriginal Communities ◽  
Content Type ◽  
Five Dimensions ◽  
Mining Companies ◽  
Csr Disclosure ◽  
Reconciliation Process

Purpose This paper aims to examine the nature and level of disclosures on engagement with Aboriginal communities by Australian mining companies. Design/methodology/approach Content analysis of annual and sustainability reports of Australian Stock Exchange listed companies was undertaken to address the central research aim of this paper. An Aboriginal engagement framework was developed based on the five dimensions suggested by Reconciliation Australia. Findings The findings of the study report an overall low level of disclosures on Aboriginal engagement by mining companies and reveal that corporate disclosures largely focus on Land and Native title agreements, Aboriginal employment and corporate investment in Aboriginal socio-economic development. The least reported issues include Aboriginal immersion experience, Aboriginal inclusion in leadership roles and commitment to the reconciliation process. The findings of the study suggest that although corporate engagement practices have started to recognise and incorporate marginalised stakeholder rights and issues, only a few companies have created necessary avenues to empower Aboriginal communities. Regarding the reconciliation process, the findings reveal that the companies are mostly reporting on only three out of the five dimensions of the framework. Practical implications This study provides a better understanding of the current state of Aboriginal engagement practices in the mining sector, in particular the issues and gaps in reporting Aboriginal engagement to align it with the national reconciliation process, which will be useful for policymakers and, possibly, standard setters to develop future Aboriginal engagement and disclosure policies. Originality/value In spite of the rapid development of corporate social responsibility (CSR) disclosure, disclosure of corporate impacts on Aboriginal people and reconciliation with Aboriginal communities has been given little attention in business CSR practice and previous CSR disclosure literature. This research fills this gap and investigates the increasing uptake of Aboriginal engagement disclosures by business corporations.

The effects of board size and board composition on CSR disclosure: a study of banking sectors in Bangladesh

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Md. Abdur Rouf ◽  
Md. Alamgir Hossan
Keyword(s):  
Significant Relationship ◽  
Annual Report ◽  
Stock Exchange ◽  
Least Square ◽  
Board Composition ◽  
Board Size ◽  
Content Type ◽  
Female Directors ◽  
The Government ◽  
Csr Disclosure

Purpose The purpose of this study is to provide a profound understanding of the nature and extent of corporate social responsibility (CSR) disclosure in the annual report by the listed banking sectors in Bangladesh for examining the effect of board size and board composition on CSR disclosure. Design/methodology/approach The sample selected of all the 30 listed banks enlisted in the Dhaka Stock Exchange and the study used a content analysis approach. An ordinary least square regression model is fitted to the data for assessing the effect of independent variables on the total CSR disclosure score. An un-weighted approach has been used for this study. Findings The results of the study demonstrate that the extent of CSR disclosure of listed banks in Bangladesh varies from 11.11% to 73.33%, and on average, they report 45.37% and 43.44%, respectively. Moreover, the study observed a significant relationship between the proportion of female directors and CSR disclosure. Conversely, board size has been found no significant relationship with the CSR disclosure but the proportion of independent directors has been found a significant relationship with the CSR disclosure in the annual report by the listed banking sectors in Bangladesh. Social implications The study is expected to get a maximum scenario of CSR disclosure of banking sectors in Bangladesh. Government and other regulatory bodies can also get full information concerning CSR disclosure practices for formulating guidelines in this regard. If the Government of Bangladesh implicates the policies that the banks are to nominate a required number of female directors to boards, the consideration of the significant number of female directors and their power will be able to protect the interests of different stakeholder groups notably. Originality/value The study contributes to the CSR literature as it presents empirical evidence of the effects of board size and board composition on the CSR disclosure of banking sectors in developing countries such as Bangladesh.

scholarly journals Corporate social responsibility through sport: a longitudinal study of the FTSE100 companies

2015 ◽  
Vol 5 (3) ◽  
pp. 218-241 ◽  
Author(s):  
Tom Bason ◽  
Christos Anagnostopoulos
Keyword(s):  
Corporate Social Responsibility ◽  
Longitudinal Study ◽  
Social Responsibility ◽  
Multinational Enterprises ◽  
Stock Exchange ◽  
Empirical Studies ◽  
Annual Reports ◽  
Content Type ◽  
Csr Disclosure ◽  
Corporate Social

Purpose – Under growing public scrutiny of their behaviour, the vast majority of multinational enterprises (MNEs) have been undertaking significant investments through corporate social responsibility (CSR) in order to close legitimacy gaps. The purpose of this paper is to provide a descriptive account of the nature and scope of MNEs’ CSR programmes that have sport at their core. More specifically, the present study addresses the following questions. First, how do Financial Times Stock Exchange (FTSE) 100 firms utilise sport as part of their CSR agendas? Second, how do different industries have different approaches to CSR through sport? And third, can the types of CSR through sport be classified? Design/methodology/approach – Centred on legitimacy theory and exploratory in nature, the study employed a content analysis method, and examined three types of document from each of the FTSE100 firms, namely, annual reports, annual reviews and CSR reports over the ten-year period from 2003 to 2012. In total, 1,473 documents were content analysed, thereby offering a sound representation of CSR disclosure of the FTSE100. Findings – From the analysis, three main streams emerged: “Philanthropy”, “Sponsorships” and “Personnel engagement” with the first showing the smallest growth compared with the other main streams. Findings show the general rise in CSR through sport, thereby demonstrating that the corporate world has practically acknowledged that the sporting context is a powerful vehicle for the employment of CSR. Originality/value – Previous empirical studies have sought to investigate CSR through sport, yet they have generally suffered from sampling limitations which have, in turn, rendered the drawing of reliable conclusions problematic. Particularly, the lack of an explicit focus on longitudinality is a typical limitation, meaning that no conclusions can be made regarding the trend. The study outlined in this paper offers the most comprehensive longitudinal study of CSR through sport to date, and thus contributes to the increasing volume of literature that examines the application of CSR in relation to the sport sector.

The effect of managerial and institutional ownership on corporate social responsibility disclosure

2018 ◽  
Vol 60 (4) ◽  
pp. 979-987 ◽  
Author(s):  
Nurleni Nurleni ◽  
Agus Bandang ◽  
Darmawati Darmawati ◽  
Amiruddin Amiruddin
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Financial Statements ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Content Type ◽  
Csr Disclosure ◽  
Corporate Social

PurposeThis study aims to analyze the effect of ownership structure that consists of managerial ownership and institutional ownership of the extensive of corporate social responsibility (CSR) disclosure.Design/methodology/approachThe population in this study is manufacturing companies listed in Indonesia Stock Exchange (BEI), as the manufacturing companies are considered to have great potential on environmental damage (Mathews, 2000). The selected sample were the companies which meet certain criteria (purposive sampling) which published the complete annual financial statements from 2011 to 2015. This study used an analysis method using partial least square (WarpPLS) to assess the effect of the structure of ownership consists of managerial ownership and institutional ownership on the extent of the CSR disclosure.FindingsThe results showed that there is a direct effect of a negative and significant correlation between managerial ownership on CSR disclosure, and there is a direct effect of a positive and significant correlation between institutional ownership on CSR disclosure.Originality/valueOriginality of this paper shows PLS (WarpPLS) that applied to determine the effect between variables managerial and institutional ownership on CSR disclosure. This research is collected data financial statements and annual reports of manufacturing companies obtained from the Indonesia Capital Market Reference Center (PRPM), which is located in the Indonesia Stock Exchange (IDX), which there has not been research by the methods and the same location.

scholarly journals PENGARUH ROA, NPM dan DER TERHADAP CORPORATE SOCIAL RESPONSIBILITY (CSR)

Medikonis ◽  
2020 ◽  
Vol 11 (1) ◽  
pp. 59-70
Author(s):  
Yubiharto Yubiharto ◽  
Nurlaela Rakhma Hastuti
Keyword(s):  
Social Responsibility ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Significant Positive Effect ◽  
Mining Companies ◽  
Csr Disclosure ◽  
Positive Effect

The problem in this research is the low level of CSR disclosure or social responsibility in mining companies, even though in reality it is stated in the law that every company is required to disclose social responsibility. This research is an empirical study on mining companies listed on the Indonesia Stock Exchange in the 2014-2018 period. The purpose of this study was to determine the effect of ROA, NPM and DER on CSR. This research is quantitative descriptive. The data used are secondary data with direct collection through the company's annual report. This sampling technique uses a separate sample criteria taken from mining companies that disclose CSR using the GRI index. Data analysis in this study used multiple linear regression analysis with SPSS 24 software. The results of this study indicate that partially the ROA variable has no significant positive effect on CSR, while the NPM and DER variables have a significant positive effect on CSR. However, all variables simultaneously influence CSR.

scholarly journals The Effect of CSR Disclosure On Firm Risk In Mining Companies Listed On IDX

2019 ◽  
Vol 29 (2) ◽  
pp. 577
Author(s):  
Sayu Aryantini Thanaya ◽  
A.A.G.P. Widanaputra
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Firm Risk ◽  
Research Results ◽  
Mining Companies ◽  
Corporate Social Responsibility Disclosure ◽  
Csr Disclosure ◽  
Corporate Social

This research aims to obtain empirical evidence on the effect of corporate social responsibility disclosure on firm risk. This research was conducted on mining companies listed on Indonesia Stock Exchange in 2015-2017. The sample determination method is purposive sampling, with 109 observations. The data analysis technique used is simple linear regression analysis. Based on the research results, it is known that corporate social responsibility disclosure has a negative effect on firm risk. This means that the more CSR disclosure of a company, the lower the firm risk. The implications of the research results supports the signaling theory, stakeholder theory, and legitimacy theory, where risk management efforts are done by sending positive signals through the disclosure of CSR information, to gain the support and trust from the company's stakeholders, and increase the organization's legitimacy. On the other hand, this research provides additional information for all company stakeholders in making decisions. Keywords : CSR Disclosure; Firm Risk; Mining.

Corporate social responsibility disclosure and debt financing

2019 ◽  
Vol 20 (4) ◽  
pp. 394-415 ◽  
Author(s):  
Amal Hamrouni ◽  
Rim Boussaada ◽  
Nadia Ben Farhat Toumi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Panel Data Analysis ◽  
Debt Financing ◽  
Content Type ◽  
Financing Decisions ◽  
Csr Reporting ◽  
Csr Disclosure ◽  
Corporate Social

Purpose The purpose of this paper is to examine how corporate social responsibility (CSR) reporting influences leverage ratios. In particular, this paper aims to determine whether firms with higher CSR disclosure scores have better access to debt financing. Design/methodology/approach This paper uses a panel data analysis of non-financial French firms listed on the Euronext Paris Stock Exchange and members of the SBF 120 index from 2010 to 2015. The environmental, social and governance (ESG) disclosure scores that are collected from the Bloomberg database are used as a proxy for the extent of ESG information disclosures by French companies. Findings The empirical results demonstrate that leverage ratios are positively related to CSR disclosure scores. In addition, the results show that the levels of long-term and short-term debt increase with the disclosure of ESG information, thus suggesting that CSR disclosures play a significant role in reducing information asymmetry and improving transparency around companies’ ESG activities. This finding meets the lenders’ expectations in terms of extrafinancial information and attracts debt financing sources. Research limitations/implications The research is based only on the quantity of the ESG information disclosed by French companies and does not account for the quality of the CSR disclosures. The empirical model omits some control variables (e.g. the nature of the industry, the external business conditions and the age of the firm). The results should not be generalized, since the sample was based on large French companies for 2010–2015. Practical implications France is a highly regulated context that places considerable pressure on French firms in terms of CSR policies. The French Parliament has adopted several laws requiring transparency in the environmental, social, and corporate governance policies of French firms. In this context, firms often regard CSR policies as constraints rather than opportunities. This study highlights the benefits that result from transparent CSR practices. More precisely, it provides evidence that the high disclosure of ESG information is a pull factor for credit providers. Originality/value This study extends the scope of previous studies by examining the value and relevance of CSR disclosures in financing decisions. More precisely, it focuses on the relatively little explored relationship between the extent of CSR disclosures and access to debt financing. This paper demonstrates how each category of CSR disclosure information (e.g. social, environmental and governance) affects access to debt financing. Moreover, this study focuses on the rather interesting empirical setting of France, which is characterized by its highly developed legal reforms in terms of CSR. Achieving a better understanding of the effects of ESG information is useful for corporate managers desiring to meet lenders’ expectations and attract debt financing sources.

The Indonesian Government’s coercive pressure on labour disclosures

2015 ◽  
Vol 6 (4) ◽  
pp. 475-497 ◽  
Author(s):  
Fitra Roman Cahaya ◽  
Stacey Porter ◽  
Greg Tower ◽  
Alistair Brown
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Well Being ◽  
Listed Companies ◽  
Global Reporting Initiative ◽  
Content Type ◽  
The Government ◽  
Csr Disclosure ◽  
Corporate Social

Purpose – This paper aims to focus on corporate social responsibility and workplace well-being by examining Indonesian Stock Exchange (IDX)-listed companies’ labour disclosures. Design/methodology/approach – Year-ending 2007 and 2010 annual report disclosures of 31 IDX-listed companies are analysed. The widely acknowledged Global Reporting Initiative (GRI) guidelines are used as the disclosure index checklist. Findings – The results reveal that the overall labour disclosure level increases from 21.84 per cent in 2007 to 30.52 per cent in 2010. The levels of four of the five specific labour disclosures also increase with employment being the exception. The results further show that the Indonesian Government does not influence the increase in the levels of the overall labour disclosure or the four categories showing increased disclosure but, surprisingly, does significantly affect the decrease in the level of the employment category. Research limitations/implications – It is implied that the government is at best ambiguous given that, on one side, the government regulates all corporate social responsibility (CSR) activities and reporting but appears to coercively pressure companies to hide employment-specific issues. Practical implications – It is implied that Indonesian companies need to have “strong and influential” independent commissioners on the boards to counter any possible pressures from the government resulting in lower disclosure levels. Originality/value – This paper provides insights into the “journey” of labour-related CSR disclosure practices in Indonesia and contributes to the literature by testing one specific variant of isomorphic institutional theory, namely, coercive isomorphism.

scholarly journals Corporate social responsibility disclosure in small and medium-sized entities and large companies

2019 ◽  
Vol 15 (2) ◽  
pp. 137-154 ◽  
Author(s):  
António Dias ◽  
Lúcia Lima Rodrigues ◽  
Russell Craig ◽  
Maria Elisabete Neves
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Design Methodology ◽  
Small Companies ◽  
Assessment Framework ◽  
Content Type ◽  
Five Dimensions ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Practical Implications

PurposeCorporate Social Responsibility (CSR) literature has focused mainly on larger firms. Only recently has discussion of the engagement of small and medium-sized enterprises (SMEs) in CSR emerged in research studies. Here we contribute to that growing discussion of CSR in SMEs by analyzing the disclosure practices of 57 Portuguese companies of different sizes (small, medium, large).Design/methodology/approachWe use stakeholder theory to identify the stakeholders that SMEs and large firms prioritize. By means of thematic content analysis and an index of disclosure (calculated according to company type and stakeholder type) we analyze whether business characteristics influence CSR disclose strategies.FindingsCompanies give priority to CSR activities that are directly related to maintaining business and achieving economic results. CSR disclosure practices of SMEs and large companies do not differ significantly. However, larger companies disclose more information on Environment and Society. Companies who are closer to consumers disclose more information on Customers, Community and Society. The act of assuring a CSR report drives system improvements and extended CSR disclosure.Research limitations/implicationsWe recognize that it is difficult to compare CSR in Small and large enterprises. For this reason, we have developed a methodology based on the most basic aspects of the CSRD, and therefore applicable without distinction to large and small companies.Practical implicationsA framework to evaluate the CSRD of SMEs was developed. We identify CSR indicators divided in five dimensions (customers, employees, environment, community and society) that are applicable to firms of all sizes.Originality/valueThis study extends knowledge of CSR by comparing the disclosure practices of SMEs and large (listed and un-listed) Portuguese companies. This study takes account of the particularities of SMEs and other fundamental business characteristics using a replicable assessment framework.

Measuring corporate social responsibility in Islamic banking: what matters?

2020 ◽  
Vol 13 (3) ◽  
pp. 357-388
Author(s):  
Muhammad Bilal Zafar ◽  
Ahmad Azam Sulaiman
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Customer Service ◽  
Customer Relationship ◽  
Islamic Banking ◽  
Content Type ◽  
Five Dimensions ◽  
The Social ◽  
Csr Disclosure ◽  
Corporate Social

Purpose This paper begins with a challenge to explore the scope and dimensions of corporate social responsibility (CSR) in Islamic banking and design a CSR disclosure index, which may gauge the level of CSR disclosure in Islamic banking. Design/methodology/approach It adopts a two-fold approach to develop the CSR disclosure index for Islamic banking, such as “identification” and “prioritization.” In the ambit of identification, it relies on the existing literature related to CSR and Islamic banking. However, it undertakes analytical hierarchy process (AHP) method for prioritization through the sample of 104 experts related to Islamic banking of Pakistan. Findings It concludes the CSR index for Islamic banking contains five dimensions, including 79 items across 20 sub-dimensions. The results of AHP indicate that the CSR dimensions are important for Shariah governance, employee, community, customer and environment. Moreover, within dimensions, the most important sub-dimensions are Shariah compliance, customer service and quality, green investing/banking, customer relationship, training and development and poverty alleviation. Practical implications The CSR disclosure index of this study has important implications for academicians, such as it paves the ways for further investigations and practical usage of index to gauge the level CSR disclosure of Islamic banking. Moreover, it delineates the spectrum of responsibilities for managers of Islamic banking under the domain of CSR. Originality/value The proposed CSR disclosure index is comprehensive and stresses on the social responsibility of Islamic banking toward stakeholders. In nutshell, this study offers what is expected from the practitioners of Islamic banking in the domain of social responsibility.

scholarly journals Pengaruh Profitabilitas, Likuiditas, dan Leverage terhadap Pengungkapan Corporate Social Responsibility (CSR) pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2014 - 2017

2020 ◽  
Vol 21 (2) ◽  
pp. 107-114
Author(s):  
Kristina Apriliani Putri ◽  
Elma Muncar Aditya ◽  
Nurdhiana Nurdhiana
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Significant Positive Effect ◽  
Current Ratio ◽  
Mining Companies ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Positive Effect

This study aimed to find out the effect of variables such as profitability, liquidity, and leverage on Corporate Social Responsibility (CSR) Disclosure. Type of this research used was quantitative research. The total companies used in this research were 27 mining companies listed in Indonesia Stock Exchange (IDX) period 2014-2017. This research used multiple linier regression analysis. Partially Profitability (ROE) had a significant positive effect on CSR Disclosure, while Liquidity (Current Ratio) and Leverage (DER) had no effect on CSR Disclosure. The result also showed that simultaneously Profitability (ROE), Liquidity (Current Ratio) and Leverage (DER) had a significant positive effect on CSR Disclosure.

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