scholarly journals Corporate social responsibility performance and sustainability reporting in SMEs: an analysis of owner-managers' perceptions

2018 ◽  
Vol 10 (4) ◽  
pp. 405 ◽  
Author(s):  
José M. Moneva ◽  
Julio Hernández Pajares
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Sustainability Reporting ◽  
Corporate Social

scholarly journals Factor Affecting Corporate Social Responsibility Within Global Reporting Initiatives

Media Trend ◽  
2018 ◽  
Vol 13 (1) ◽  
pp. 47
Author(s):  
Martin Gunawan
Keyword(s):  
Regression Analysis ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Sustainability Reporting ◽  
Institutional Ownership ◽  
Equation Model ◽  
Current Ratio ◽  
Qualitative And Quantitative ◽  
Corporate Social ◽  
Research Show

<p class="Body">Many studies describe the Corporate Social Responsibility Disclosure (CSRD) that emerged since 2007 as obligation and deduction of earnings and requires listed companies to perform philantrophy as part of legitimacy act. This research conducted to determines the hypothesis factors of CSRD specified to Global Reporting Initiavites (GRI) standards in 2014 and 2015 that implemented framework GRI G4. The qualitative and quantitative findings using regression analysis test, best equation model, classic assumption test for 22 sustainability reporting showed current ratio, debt to equity, size, institutional ownership and age have significant effects. This research show increasing disclosure and the recurring topics of standardized CSRD from among members of GRI group.  </p>

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.

Corporate Sustainability

2016 ◽  
pp. 291-306
Author(s):  
Taranjit Kaur
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Corporate Sustainability ◽  
Sustainability Reporting ◽  
Future Generation ◽  
Major Stakeholder ◽  
Corporate Social ◽  
The Cost

Everyone talks about corporate social responsibility when there is discussion on the profitability issue. As the society is the major stakeholder in any corporate, it is natural duty of the concerned company to full fill its responsibility towards the society. There are many issues which can be included in the corporate social responsibility but the question arise is that what will happen if a company don't focus on sustainability. The obvious answer is that without sustainability, the fulfilment of certain types of social responsibility activities by the company will not provide the true advantage of the CSR to the society. It can be put in this way that at the cost of long term benefits of the society, the short term benefits are provided if sustainability is sacrificed. The future generation will cry like anything for the loss we are making today. This paper is aimed to discuss the Corporate Sustainability Reporting through case study of Tata Consultancy Services (TCS).

scholarly journals Incorporating Sustainability Issues Into The Financial Accounting Curriculum

2016 ◽  
Vol 9 (2) ◽  
pp. 49-56
Author(s):  
Daniel L. Haskin ◽  
Megan M. Burke
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Accounting Standards ◽  
Sustainability Reporting ◽  
Capital Allocation ◽  
Financial Accounting ◽  
Accounting Curriculum ◽  
History Of ◽  
Sustainability Accounting ◽  
Corporate Social

Changes in the views that society holds of capital allocation suggest that sustainability reporting needs to be incorporated into the financial accounting curriculum. This paper reviews the background and history of corporate social responsibility and sustainability reporting and discusses formation of the Sustainability Accounting Standards Board (SASB). The development of the SASB provides us with a framework to enhance the credibility and provide assurance for corporate social responsibility and sustainability reporting. A suggested outline for including sustainability reporting in a financial accounting course is presented.

Corporate Sustainability

2019 ◽  
pp. 955-971
Author(s):  
Taranjit Kaur
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Corporate Sustainability ◽  
Sustainability Reporting ◽  
Future Generation ◽  
Major Stakeholder ◽  
Corporate Social ◽  
The Cost

Everyone talks about corporate social responsibility when there is discussion on the profitability issue. As the society is the major stakeholder in any corporate, it is natural duty of the concerned company to full fill its responsibility towards the society. There are many issues which can be included in the corporate social responsibility but the question arise is that what will happen if a company don't focus on sustainability. The obvious answer is that without sustainability, the fulfilment of certain types of social responsibility activities by the company will not provide the true advantage of the CSR to the society. It can be put in this way that at the cost of long term benefits of the society, the short term benefits are provided if sustainability is sacrificed. The future generation will cry like anything for the loss we are making today. This paper is aimed to discuss the Corporate Sustainability Reporting through case study of Tata Consultancy Services (TCS).

scholarly journals Corporate social responsibility of financial sector institutions in the light of sustainable development goals financing: the role of banks and stock exchanges

2018 ◽  
Vol 7 (3) ◽  
pp. 1-14 ◽  
Author(s):  
Inna Makarenko ◽  
Yulia Yelnikova ◽  
Anna Lasukova ◽  
Abdul Rahman Barhaq
Keyword(s):  
Sustainable Development ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Sustainable Development Goals ◽  
Sustainability Reporting ◽  
Financial Sector ◽  
Stock Exchanges ◽  
Development Goals ◽  
Corporate Social

Significant gap in investment resources for financing Sustainable Development Goals can be overcome with the revitalization of the corporate social responsibility mechanism of the financial sector institutions, for example banks and stock exchanges as the largest players in the global financial sector. The most relevant for them are Goals 1, 5, 8, 10, 13, 17. Incorporating these goals into activities of the financial sector institutions requires not only the activation of their CSR mechanism in the directions indicated by the targets, but also the radical restructuring of all business processes and the reorientation of their overall sustainability strategy. Analysis of current sustainability reporting disclosure by financial sector institutions in global and regional aspects was conducted. Based on the analysis, the authors define the role of CSRs of banks and stock exchanges in SDG financing as follows: banks – ensuring their own sustainability and efficiency through CSR mechanisms, formation of new tools, methods and technologies of financial support of SDG; stock exchanges – minimization of information asymmetry in investor decision making, taking into consideration ESG criteria, formation of exemplary disclosure practices and new markets and market benchmarks by listing companies.

scholarly journals Corporate social responsibility (CSR) disclosure and banks’ fi-nancial performance in Five ASEAN countries

2018 ◽  
Vol 21 (2) ◽  
Author(s):  
Aria Farah Mita ◽  
Harry Ferdinand Silalahi ◽  
Alin Halimastussadiah
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Services ◽  
Commercial Banks ◽  
Banking Sector ◽  
Sustainability Reporting ◽  
Financial Industry ◽  
Asean Countries ◽  
Csr Disclosure ◽  
Corporate Social

The financial industry in particular the banking sector plays an important role in the economy. The Bank acts as a financial intermediary in the society. Thus, it is important that banks are well-managed and act responsibly. The concept of corporate social responsibility (CSR) is an integral concept for realizing a responsible banking practice. A responsible bank is believed that it will be more sustainable in carrying out its role as an intermediary of funds in the society. This study is preliminary work that attempts to examine the social responsibility of banks in ASEAN-5. The objective of this research is to analyze the level of CSR in commercial banks in ASEAN-5, namely Indonesia, Philippines, Malaysia, Singapore, and Thailand in 2014. This study describes the level of CSR based on the analysis of disclosure in company's report using indicators from GRI G4 Sustainability Reporting Guidelines and GRI G4 Sector Disclosures: Financial Services. This study finds that the overall score of CSR disclosure of all listed banks is low. The CSR of commercial banks in Thailand is the highest. Banks, which published separate CSR or Sustainability Report, show a higher level of CSR compared to banks which include CSR section in their Annual Report. In addition, this study finds that CSR is positively correlated with financial performance.

scholarly journals Monitoring and evaluation of corporate social responsibility programmes in South Africa

2015 ◽  
Vol 5 (4) ◽  
pp. 314-318
Author(s):  
Renitha Rampersad
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
South African ◽  
Sustainability Reporting ◽  
Monitoring And Evaluation ◽  
Fiduciary Duty ◽  
The South ◽  
Corporate Sector ◽  
Corporate Social ◽  
The Impact

The South African corporate sector invests millions to support community development and social programs. One of the more fundamental issues about sustainability in a business context is the fact that directors have a fiduciary duty to take into account interests of those stakeholders other than investors/shareholders. This therefore places major importance on sustainability reporting through reports on governance, economic, social and environmental performance and is increasingly being regarded as a key form of stakeholder engagement, and the most accepted formal way of communicating measured outcomes to all stakeholders. A number of methodologies may exist for the development of Corporate Social Responsibility (CSR) strategies or “how-to guides” for community engagement and investment, however, it lacks development in the field of CSR Programme Evaluation. Integrated approaches to the measurement thereof are still in expanding stages of development and statistical data and/or empirical evidence is lacking at this point. Trust and relationships take time to build but are valuable assets, therefore a company must show it has listened and acted in response to stakeholder concerns, this means that ongoing communication and reporting back to stakeholders is a very important component in any engagement strategy. It is therefore important for the corporate sector to not only evaluate the effectiveness of their CSR Programmes, but also to measure the impact on both their beneficiary communities and their business and subsequently on the Return on Investment (ROI). This paper will highlight a case of the South African corporate sectors attempts to evaluate its effectiveness and impact on beneficiary communities and how they quantify the impact of the investment through successful CSR interventions

Sign in / Sign up

Export Citation Format

Share Document