Corporate social responsibility disclosure and company characteristics: insights and empirical evidence from the Libyan extractive sector

2018 ◽  
Vol 1 (4) ◽  
pp. 320
Author(s):  
Kamal A. Mohamed Mahmes
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Empirical Evidence ◽  
Corporate Social Responsibility Disclosure ◽  
Extractive Sector ◽  
Corporate Social

scholarly journals Ukuran Perusahaan, Profitabilitas, Likuiditas dan Pengungkapan Tanggungjawab Sosial

2020 ◽  
Vol 30 (11) ◽  
pp. 2810
Author(s):  
Ni Nyoman Desi Antari ◽  
Ni Gusti Putu Wirawati
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Empirical Evidence ◽  
Stock Exchange ◽  
Policy Implications ◽  
Company Size ◽  
High Profile ◽  
Corporate Social Responsibility Disclosure ◽  
Csr Disclosure ◽  
Corporate Social

This research was conducted to obtain empirical evidence about the influence of company size, profitability, and liquidity on the Corporate Social Responsibility Disclosure of high profile companies that listed on the Indonesian Stock Exchange in 2015-2018. The results of this research indicate that CSR Disclosure eis influenced by company size, but not influenced by profitability and liquidity. This research has practical policy implications for companies, where the policies of the company must provide balanced attention to all components directly or indirectly involved in the course of the company's business activities. The implications of further research can be used as a reference in making investment-related decisions. Keywords: CSR Disclosure; Company Size; Profitability; Liquidity; High Profile.

scholarly journals Determinants of Corporate Social Responsibility Disclosure: the case of baking sector in Vietnam

2022 ◽  
Vol 19 ◽  
pp. 338-348
Author(s):  
Nguyen Thi Lien Huong ◽  
Dang Thi Minh Nguyet ◽  
Nguyen Ngoc Khanh Linh ◽  
Nguyen Thi Hien ◽  
Dinh Thi Ha
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Empirical Evidence ◽  
Banking Sector ◽  
Negative Impact ◽  
State Ownership ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social ◽  
The Impact

This study aims to investigate the factors that influence corporate social responsibility disclosure (CSRD) in the banking sector in an emerging country. The quantitative model is estimated for a sample of banks in Vietnam for the period from 2013 to 2019. To explain the determinants of CSRD in banking, regression analysis using panel data was employed while taking bank size, bank age, financial performance, state ownership, and regulation as independent variables, and CSRD as a dependent variable. The results revealed that bank size, bank age, and regulation have positive impacts on CSRD, whereas state ownership has a negative impact, and financial performance was found to be insignificant. This study enriches the knowledge of CSRD, and it contributes empirical evidence of the impact of bank characteristics on CSRD. Particularly, empirical evidence suggests that regulation is an effective instrument for promoting the CSRD of banks in Vietnam. Therefore, the study identified the need for government regulation to increase disclosure because voluntary disclosure does not seem to be sufficient to achieve the desired results.

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