Corporate Social Responsibility Disclosure by SENSEX Companies in India

2014 ◽  
Vol 39 (1) ◽  
pp. 1-17 ◽  
Author(s):  
Aparna Bhatia ◽  
Subhash Chander
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Social Responsibility ◽  
Community Involvement ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Growth ◽  
Csr Disclosure ◽  
Corporate Social

Economic and social performances are the two strong pillars of sustainable corporate growth. The companies in India are now showing a genuine interest in the upliftment of the stakeholders they serve. They have started giving Corporate Social Responsibility (CSR) a place in their overall strategies of growth. This paper studies the extent of CSR disclosure made by leading companies constituting BSE SENSEX in India. The disclosure practices of 25 of these companies have been studied for the year 2009–2010 by preparing a CSR Index. Content Analysis has been used. Company-wise score and item-wise score has been calculated. The results show that the CSR disclosure by the leading companies in India is low. The company-wise mean disclosure is just 31 per cent while the category-wise mean disclosure is 40.32 per cent. The category of ‘Others’ followed by ‘Environment’ and then ‘Community Involvement’ are the most well-disclosed areas.

Corporate social responsibility disclosure on the websites of coffee chains in Turkey

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Petek Tosun
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Social Responsibility ◽  
Public Attention ◽  
Content Type ◽  
The Public ◽  
The Social ◽  
Csr Disclosure ◽  
Social And Environmental Responsibilities ◽  
Corporate Social

Purpose Coffee is among the primary products that attract the public attention to the social and environmental responsibilities of companies. Coffee shops have a big carbon footprint because of their daily operations. With the rising consciousness about sustainability in developing countries, online disclosure of corporate social responsibility (CSR) is becoming increasingly important for not only multinational but also local coffee chains. The purpose of this study is to analyze the extent to which coffee chains include CSR on their websites. Design/methodology/approach Turkey, which is a large emerging economy with an expanding coffee chain market, is selected as the research context. The CSR disclosure on the websites of coffee chains is examined by content analysis according to CSR dimensions. A sample of 27 coffee chains with more than ten stores is included in the analysis. Findings Foreign coffee chains disclose more information on the environment and fair trade than local coffee chains. On the other hand, CSR content in websites of foreign and local coffee chains does not differ significantly in human resources and community dimensions. Foreign coffee chains have comparatively longer brand history, more rooted brands and larger networks than local coffee chains. Originality/value To the best of the author’s knowledge, this study is the first that used a content analysis about CSR on the websites of coffee chains in Turkey. Findings contribute to the understanding of CSR disclosure in the coffee chain industry and can be beneficial for researchers and managers in other emerging markets.

scholarly journals PENGARUH STRUKTUR KEPEMILIKAN, PROFITABILITAS, UKURAN PERUSAHAAN, DAN UMUR PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERCATAT DI BURSA EFEK INDONESIA TAHUN 2014)

2016 ◽  
Vol 3 (1) ◽  
pp. 95
Author(s):  
Rizki Widya Puspitaningsih ◽  
Hotman Tohir Pohan
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Size ◽  
Stock Exchange ◽  
Negative Influence ◽  
Positive Influence ◽  
Firm Age ◽  
Corporate Social Responsibility Disclosure ◽  
Csr Disclosure ◽  
Corporate Social

<em>The purpose of this study is to examine the effect of ownership structure, profitability, firm size, and firm age on Corporate Social Responsibility disclosure. Sample consists of 87 manufacturing firms in Indonesia Stock Exchange in 2014. Multiple regression test is used to test hypothesis developed in this study. Result of this study show that firm size has significantly positive influence on CSR disclosure, whereas ultimat ownership has significantly negative influence on Corporate Social Responsibility disclosure. Foreignt ownership, blockholder ownership, profitability, and firm age, on the other hand, do not have significant influence on CSR disclosure</em>

The Determinants of Sustainability Reporting of the Portuguese Public Sector Entities

2019 ◽  
pp. 653-678
Author(s):  
Maria da Conceição C. Tavares ◽  
Lúcia Lima Rodrigues
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Public Sector ◽  
Social Responsibility ◽  
Sustainability Reporting ◽  
Global Reporting Initiative ◽  
Sustainability Disclosure ◽  
Sustainability Reports ◽  
Csr Disclosure ◽  
Corporate Social

Based on legitimacy and on stakeholder theories, this study analyses the level of disclosure of Corporate Social Responsibility (CSR) in the sustainability reports of the Portuguese public sector entities for the years 2008 and 2012, prepared in accordance with the guidelines of the Global Reporting Initiative (GRI). The authors also aim to determine the factors that influence this level of disclosure. Using content analysis, an index of CSR disclosure was constructed based on the sustainability reports of 58 public sector entities. It was concluded that the level of sustainability disclosure is related to the organisation's size, industry, awards and certifications received, and visibility measured in terms of consumer proximity. This study offers new empirical evidence of a different context – public sector entities in Portugal, providing valuable insights into the factors that explain CSR disclosures in public sector entities.

Online corporate social responsibility (CSR) disclosure in the banking industry: evidence from Poland

2019 ◽  
Vol 16 (8) ◽  
pp. 1191-1214
Author(s):  
Łukasz Matuszak ◽  
Ewa Różańska
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Ownership Structure ◽  
Community Involvement ◽  
Emerging Market ◽  
Content Type ◽  
Csr Reporting ◽  
Parametric Statistics ◽  
Csr Disclosure ◽  
Corporate Social

Purpose Based on a set of complementary theories, namely, the legitimacy, stakeholder and signaling theories, the purpose of this paper is to investigate the visibility of corporate social responsibility (CSR) disclosures on bank websites. In particular, we explored the accessibility, placement, reporting format, extent and content of online CSR information. This paper also examined the effect of size, being listed, ownership structure and the internationalization of banks on online CSR reporting. Design/methodology/approach A sample consisting of 20 banks was used where the data were manually collected from the websites of various banks during the fourth quarter of 2017. Three reporting formats were explored: information posted directly on the website, information contained in a separate CSR report and information within a management commentary or annual report or integrated report. Content analysis was used to measure the level of online CSR disclosures in four sub-dimensions: environment, human resources, products and customers and community involvement. The sample was grouped according to the criteria of size, being listed, ownership structure and internationality. Non-parametric statistics were used to analyze some factors that influence CSR disclosure, namely, size, public ownership, internationalization and foreign ownership. Findings The results indicate that accessibility to CSR information is relatively good. The placement of CSR information on websites varies among banks. Moreover, community involvement was the most disclosed dimension on the banks’ websites. There was a lack of disclosure on items regarding the environment. Furthermore, the findings of this paper showed that significant determinants for explaining online CSR disclosure level were size and being listed. Originality/value This study contributes to the literature by examining the online CSR disclosure practices of banks from an emerging market with a different socio-economic context and regulations compared to the developed market.

scholarly journals Factors Influence Corporate Social Responsibility Disclosure

2019 ◽  
Vol 9 (2) ◽  
pp. 185-190
Author(s):  
Wike Mardiana ◽  
Anik Irawati
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Palm Oil ◽  
Audit Committee ◽  
Stock Exchange ◽  
Financial Reports ◽  
Corporate Social Responsibility Disclosure ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Independent Audit

This study aims to analyze factors influence Corporate Social Responsibility Disclosure in palm oil plantation companies in Indonesia and Malaysia. This study analyzes influences of total assets, profitability, leverage, independent proportion of commissioners, the proportion of independent audit committee. This study is conduct on financial reports published in Indonesia and Malaysia. Methods of data collection are taken from the annual financial statements in Indonesia Stock Exchange of 17 companies and Bursa Malaysia of 22 companies. Data analysis techniques used multiple regressions. The results showed that; 1) there is no influence of total asset, profitability, leverage, and proportion of independent audit committee in palm oil plantation companies in Indonesia and Malaysia; 2) there is influence of independent board of commissioner on CSR disclosure practices in palm oil plantation companies Indonesia and Malaysia

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN TANGGUNG JAWAB SOSIAL

2020 ◽  
Vol 15 (3) ◽  
pp. 426
Author(s):  
Neneng - Hasanah
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Sampling Method ◽  
Stock Exchange ◽  
Company Size ◽  
Public Firms ◽  
Independent Variables ◽  
Corporate Social Responsibility Disclosure ◽  
Csr Disclosure ◽  
Corporate Social

The purpose of this study is to analyze the influence of leverage, company size, and profitability on the disclosure of corporate social responsibility of public firms of textiles and garment that listed in the Indonesia Stock Exchange over 2016 until 2018. The independent variables of this study are leverage, company size, and profitability while the dependent variable is the Corporate Social Responsibility (CSR) disclosure. This study conducts logistic regression analysis on 45 public firms of textiles and garment that taken by purposive sampling method. The results of this study show that: (1) leverage significantly effect on corporate social responsibility disclosure; (2) company size insignificant on corporate social responsibility disclosure; and (3) profitability significantly effect on corporate social responsibility disclosure.

scholarly journals SLACK RESOURCES, FAMILY OWNERSHIP AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE

2019 ◽  
Vol 9 (2) ◽  
pp. 192
Author(s):  
Irma Lailatus Shoimah ◽  
Y Anni Aryani
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Family Ownership ◽  
Manufacturing Companies ◽  
Control Variables ◽  
Slack Resources ◽  
Corporate Social Responsibility Disclosure ◽  
Csr Disclosure ◽  
Corporate Social ◽  
The Impact

Our goal is to examine the impact of slack resources and family ownership on corporate social responsibility disclosure. Content analysis is used to measure the CSR disclosure based on the GRI-G4 index which consists of 91 items. This study also uses age, size, and leverage as control variables. A total of 139 samples of manufacturing companies registered on the Indonesia Stock Exchange in 2017 met the criteria using the purposive sampling method. The hypothesis was tested using multiple regression analysis techniques. We found that slack resources have a significant positive effect on CSR disclosure and family ownership has a significant negative effect on CSR disclosure. As control variables, size has a significant effect, while leverage and age have no effect on CSR disclosure.

scholarly journals ANALISIS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY BERDASARKAN GLOBAL REPORTING INITIATIVE G4

2017 ◽  
Vol 13 (1) ◽  
pp. 53-60
Author(s):  
Crista Fianica Wulolo ◽  
Isna Putri Rahmawati
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Social Responsibility ◽  
Descriptive Analysis ◽  
Global Reporting Initiative ◽  
Mining Companies ◽  
Analysis Technique ◽  
Average Quantity ◽  
Csr Disclosure ◽  
Corporate Social

This study aims to analyze the quantity and quality disclosure of CSR (Corporate Social Responsibility) using reporting guidance Global Reporting Initiative (GRI), which consists of ten aspects, namely strategy and organization, organizational profile, material aspects and boundary identified, Stakeholders, reporting profiles, governance, aspects and integrity, economic, environmental, and social. The sample in this research is mining companies listed on BEI in 2014 and 2015 as many as 32 companies. The research method used is descriptive analysis, with analysis technique in the form of content analysis. The results show that the average quantity and quality of CSR disclosure in mining companies in 2014 and 2015 is still low.   Penelitian ini bertujuan untuk menganalisis kuantitas dan kualitas pengungkapan CSR (Corporate Social Responsibility) dengan menggunakan pedoman pelaporan keberlanjutan GRI (Global Reporting Initiative) G4, yang terdiri dari sepuluh aspek, yaitu strategi dan organisasi, profil organisasi, aspek materiak dan boundaryteridentifikasi, hubungan dengan pemangku kepentingan, profil laporan, tata kelola, aspek dan integritas, ekonomi, lingkungan, dan sosial. Sampel dalam penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di BEI tahun 2014 dan 2015 sebanyak 32 perusahaan. Metode penelitian yang digunakan adalah analisis deskriptif, dengan teknik analisis berupa content analysis. Hasil penelitian menunjukkan bahwa rata-rata kuantitas dan kualitas pengungkapan CSR pada perusahaan sektor pertambangan tahun 2014 dan 2015 masih tergolong rendah.

scholarly journals Pengaruh Pengungkapan CSR terhadap Nilai Perusahaan dengan Usia dan Ukuran Perusahaan Sebagai Variabel Moderasi

2021 ◽  
Vol 31 (7) ◽  
pp. 1854
Author(s):  
Made Ayu Riski Meinanda Kesumastuti ◽  
Ayu Aryista Dewi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Corporate Values ◽  
Corporate Social Responsibility Disclosure ◽  
Analysis Technique ◽  
Csr Disclosure ◽  
Corporate Social

The purpose of this study is to determine the influence of Corporate Social Responsibility Disclosure on Corporate Values, then to find out the influence of company age and company size in strengthening the influence of Corporate Social Responsibility disclosure on corporate values.  The population used in this study is Manufacturing companies listed on the Indonesia Stock Exchange.  The company in this study was selected using purposive sampling techniques in accordance with the criteria that have been set, and obtained as many as 30 samples of companies. The analysis technique used is moderation regression analysis. The results of the analysis showed that CSR disclosure positively affects the value of the company, then the age of the company and the size of the company can moderate the influence of Corporate Social Responsibility on the value of the company. Keywords: CSR Disclosure; Firm Value; Firm Age; Firm Size.

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.

Sign in / Sign up

Export Citation Format

Share Document