Corporate social responsibility reporting - a transnational analysis of online corporate social responsibility reports by market-listed companies: contents and their evolution

2013 ◽  
Vol 7 (1) ◽  
pp. 1 ◽  
Author(s):  
Michael Freundlieb ◽  
Frank Teuteberg
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Listed Companies ◽  
Corporate Social Responsibility Reporting ◽  
Corporate Social ◽  
Corporate Social Responsibility Reports

scholarly journals Corporate characteristics, social responsibility reporting, and financial performance: Evidence in Thailand

2014 ◽  
Vol 12 (1) ◽  
pp. 836-846 ◽  
Author(s):  
Muttanachai Suttipun
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Listed Companies ◽  
Annual Reports ◽  
Corporate Financial Performance ◽  
Corporate Social Responsibility Reporting ◽  
Corporate Social ◽  
The Relationship

This study aims to test the relationship between corporate characteristics, social responsibility reporting, and financial performance. The 2011-2012 annual reports of 220 Thai listed companies are used to measure the extent of corporate social responsibility reporting by word counting. The results indicate that there are significant differences in the level of corporate social responsibility reporting between groups of auditor type and corporate social responsibility award. The type of auditor and a previous corporate social responsibility award have a significant effect on the level of corporate social responsibility reporting. The level of corporate social responsibility reporting, and the type of industry are found to significantly influence corporate financial performance

scholarly journals Corporate social responsibility reporting - necessity or fashion

2019 ◽  
Vol 22 (4) ◽  
pp. 1-8
Author(s):  
Władysław Świątek
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Market Value ◽  
Social Attitudes ◽  
Full Information ◽  
Book Value ◽  
Corporate Social Responsibility Reporting ◽  
Corporate Social ◽  
Corporate Social Responsibility Reports ◽  
Reporting Data

The current legislation, rules and procedures for reporting data referring to the situation of enterprises do not provide full information necessary to make decisions. This study attempts to present corporate social responsibility reports as an element reducing the so-called gap in value between the book value and market value of enterprises. The benefits and threats resulting from reporting social attitudes and their impact on the perception of the company by stakeholders are also presented.

scholarly journals Influence of industry type, profitability and size on corporate social responsibility reports isomorphism stage in Indonesia

2019 ◽  
Vol 6 (4) ◽  
pp. 17-30 ◽  
Author(s):  
Ni Putu Ratih Kesuma Yani ◽  
Herkulanus Bambang Suprasto ◽  
Maria Mediatrix Ratna Sari ◽  
I Gusti Ayu Made Asri Dwija Putri
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Binary Logistic Regression ◽  
Corporate Social Reporting ◽  
Industry Type ◽  
Corporate Social Responsibility Reporting ◽  
Three Stages ◽  
Corporate Social ◽  
Corporate Social Responsibility Reports ◽  
Sustainability Report

This research examines the influence of industry type, profitability, and size on corporate social responsibility reporting in Indonesian into three stages of isomorphism. The method purposive sampling of companies listed in Kompas100 Index from 2009 to 2016 resulting 327 coercive, 317 normative and 217 mimetic samples. Data were analyzed using binary logistic regression. The results show that only size affected on firm’s tendency to adopted corporate social responsibility reporting by publishing sustainability report in coercive isomorphism stage. Meanwhile industry type, profitability, and size affected on firm’s tendency to adopted corporate social reporting by publishing sustainability report in normative isomorphism stage. The result also showed that industry type and size affected on a firm’s tendency to adopted corporate social responsibility reporting by publishing a sustainability report in mimetic isomorphism stage. The only size is constantly influenced by corporate social responsibility reporting. We can conclude that size as the most important factor to firm considers in issuing a sustainability report in Indonesia.

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