Corporate Social Responsibility: Communication through Sustainability Reports by Indian and Multinational Companies

2012 ◽  
Vol 13 (3) ◽  
pp. 393-405 ◽  
Author(s):  
Ruchi Tewari ◽  
Darshana Dave
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Multinational Companies ◽  
Csr Communication ◽  
Technology Sector ◽  
Global Standards ◽  
Quality Of Reports ◽  
Sustainability Reports ◽  
Csr Disclosure ◽  
Corporate Social

Purpose: To understand Corporate Social Responsibility (CSR) communication made through the use of sustainability reports and to compare the CSR communication made by the Indian Companies and the Multinational Companies (MNCs) through the medium of sustainability reports. Design/Methodology/Approach: Sustainability reports of the top 100 companies operating in the Information and Technology sector in India were taken and content analysis techniques of visual communication were used to compare the performance of the Indian and the MNCs in terms of CSR disclosure. Further, guidelines stated by the Global Reporting Initiatives (GRT) were taken as a measure of comparison to gauge the standardization of the sustainability reports published by the Indian companies and the MNCs. Findings: The total number of Indian companies in the IT sector publishing sustainability reports is few but the quality of reports is of global standards and the international benchmarks stated by GRI are achieved by a larger percentage of the Indian companies as against the MNCs operating in India in the IT sector. Research Limitations/Implications: The paper considers the sustainability reports only and no other medium of CSR communication. The study is limited to the companies operating in the IT sector only. Originality/Value: Sustainability reports as a medium of CSR communication is highly ignored and therefore the findings will supplement and enhance the understanding of CSR communication.

scholarly journals Corporate Social Responsibility Disclosure: Responding to Investors’ Criticism on Social Media

2021 ◽  
Vol 18 (14) ◽  
pp. 7396
Author(s):  
Yuming Zhang ◽  
Fan Yang
Keyword(s):  
Social Media ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Social Issues ◽  
Media Criticism ◽  
Csr Communication ◽  
Depth Analysis ◽  
Csr Disclosure ◽  
Corporate Social ◽  
The Impact

Companies use corporate social responsibility (CSR) disclosures to communicate their social and environmental policies, practices, and performance to stakeholders. Although the determinants and outcomes of CSR activities are well understood, we know little about how companies use CSR communication to manage a crisis. The few relevant CSR studies have focused on the pressure on corporations exerted by governments, customers, the media, or the public. Although investors have a significant influence on firm value, this stakeholder group has been neglected in research on CSR disclosure. Grounded in legitimacy theory and agency theory, this study uses a sample of Chinese public companies listed on the Shanghai Stock Exchange to investigate CSR disclosure in response to social media criticism posted by investors. The empirical findings show that investors’ social media criticism not only motivates companies to disclose their CSR activities but also increases the substantiveness of their CSR reports, demonstrating that companies’ CSR communication in response to a crisis is substantive rather than merely symbolic. We also find that the impact of social media criticism on CSR disclosure is heterogeneous. Non-state-owned enterprises, companies in regions with high levels of environmental regulations, and companies in regions with local government concern about social issues are most likely to disclose CSR information and report substantive CSR activities. We provide an in-depth analysis of corporate CSR strategies for crisis management and show that crises initiated by investors on social media provide opportunities for corporations to improve their CSR engagement.

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.

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.

The Impact of Corporate Social Responsibility on Reputation: A Study on Top 100 Companies Operating in India

Metamorphosis ◽  
2021 ◽  
pp. 097262252110518
Author(s):  
Loopamudra Baruah ◽  
N. M. Panda
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Corporate Reputation ◽  
Common Belief ◽  
The Common ◽  
Sustainability Reports ◽  
Csr Disclosure ◽  
Corporate Social ◽  
The Impact ◽  
Reputation Building

Corporate social responsibility (CSR) performance is judged against the disclosure made by the companies in their Sustainability Reports or Business Responsibility Reports. CSR theoretically as argued in the literature enhances company credibility and in turn, influences the perception of the stakeholders in improving Corporate Reputation (CR). This article examines this claim by empirically investigating the top 100 companies’ CSR disclosure and their reputational score. The analysis renders a finding which is contradictory to the common belief that CSR significantly impacts reputation building.

The Determinants of Sustainability Reporting of the Portuguese Public Sector Entities

2016 ◽  
pp. 226-251
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.

scholarly journals Voluntary Disclosure and Market Valuation of Sustainability Reports in Korea: The Case of Chaebols

2019 ◽  
Vol 11 (13) ◽  
pp. 3577
Author(s):  
Dongheun Lee ◽  
Sejoong Lee ◽  
Na-Eun Cho
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Capital Market ◽  
Voluntary Disclosure ◽  
Firm Value ◽  
Effective Means ◽  
Sustainability Reports ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Positive Effect

This paper investigates whether chaebol firms tend to issue corporate social responsibility (CSR) reports more than non-chaebol firms. Based on previous studies documenting chaebols’ tunneling activities at the expense of other shareholders, we anticipate that chaebol firms are more likely to voluntarily disclose their CSR reports even if investors may discount their values because CSR disclosure is an effective means of window dressing. The empirical results support our expectations. We find that chaebol firms are more likely to disclose CSR reports and a chaebol firm’s CSR report disclosure is less evaluated than a non-chaebol firm in the capital market. The result indicates that even if CSR report disclosure may have positive effect on firm value in general, investors may discount the value of chaebol firms’ CSR reports.

scholarly journals The Online Communication of Corporate Social Responsibility in Subsidiaries of Multinational Companies in Hungary

Organizacija ◽  
2018 ◽  
Vol 51 (3) ◽  
pp. 160-168
Author(s):  
Richard Szanto
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Home Country ◽  
Online Communication ◽  
Multinational Companies ◽  
Main Question ◽  
Csr Strategies ◽  
Corporate Websites ◽  
Csr Disclosure ◽  
Corporate Social

AbstractBackground and Purpose: Many studies have explored the differences in the management of corporate social responsibility (CSR) of multinational companies across the globe. The main question of the study was, are there differences between CSR practices between home country and host country operations?Design/Methodology/Approach: This study investigates the differences in online CSR communication between global corporate websites and the webpages of local subsidiaries in Hungary. The sample contains 70 multinational companies (MNCs) and their Hungarian subsidiaries. All the subsidiaries of the sample are listed amongst the largest 200 companies (based on turnover) in Hungary. Both the local (Hungarian) and the global internet sites of these MNCs were visited, and pre-defined categories were sought on the corporate websites. The presence/lack of these CSR themes and topics on the websites were recorded.Results: The findings show that online CSR disclosure of the subsidiaries is usually more limited than the global communication. Moreover, distance from the headquarters seems to matter, the farther the headquarters of the MNC is located, the narrower CSR presence on the websites of the local subsidiary can be observed.Conclusion: The paper’s main contribution is to deepen our knowledge about the CSR strategies of the multinational companies across their operations. It was confirmed that their CSR practices significantly differ between the host and home countries.

Communicating Corporate Social Responsibility on the Web

2018 ◽  
Vol 3 (2) ◽  
pp. 1-17 ◽  
Author(s):  
Dinçer Atlı ◽  
Maja Vidović ◽  
Mislav Ante Omazić
Keyword(s):  
Corporate Social Responsibility ◽  
Best Practices ◽  
Social Responsibility ◽  
Empirical Analysis ◽  
Multinational Companies ◽  
Csr Communication ◽  
The World ◽  
Corporate Social ◽  
The Empirical Analysis ◽  
The Web

The main focus of this article is to thoroughly examine the practice of virtual corporate social responsibility (CSR) communication of the best multinational companies in the world. By distinguishing the benchmarks for CSR communication in this fast-growing area of online CSR communication, we are aiming to provide tools for easier analysis of the best practices and a more widespread adoption of those best practices by other organizations. The empirical analysis focuses on the aspects of the pyramid of CSR. For the topic coding, five categories were differentiated: society, environment, employees, sponsoring and volunteerism. The analysis focused on reports from five consecutive years (2010 to 2014) in order to recognize a trend.

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

2020 ◽  
Vol 2 (2) ◽  
pp. 2740-2756
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 and board’s gender 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 gender on board of directors has no effect on tax aggressive. While the gender on board of commissioners has negative effect on tax aggressive. Future researches are sugested to focus on each  company to get better results.

Assurance of the Sustainability Reports from the Chemical Industry Practices and trends

2018 ◽  
Vol 69 (3) ◽  
pp. 636-641
Author(s):  
Ionela Corina Chersan ◽  
Gabriela Ignat ◽  
George Ungureanu ◽  
Ion Sandu ◽  
Carmen Luiza Costuleanu ◽  
...  
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Chemical Industry ◽  
Sustainability Disclosure ◽  
Sustainability Reports ◽  
Integrated Or ◽  
Corporate Social

This study was carried out to identify the most recent practices in the audit of the sustainability reports of the companies from the chemical industry, whether they are integrated or not. For this purpose, we analyzed the annual/sustainability reports list available on the GRI website under the name GRI Sustainability Disclosure Database. As the results of the study, we argue that, due to environmental and social hazards associated with chemical industries, a duty to report on Corporate Social Responsibility (CSR) and to audit these reports according to specified standards would need to be introduced.

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