scholarly journals Online Corporate Social Responsibility Reporting in the Croatian Banking Sector

2017 ◽  
Vol 14 (4) ◽  
Author(s):  
Sanda Grudić Kvasić ◽  
Ljerka Cerović ◽  
Bojana Olgić Draženović
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Human Resources ◽  
Market Share ◽  
Community Involvement ◽  
Banking Sector ◽  
Economic Research ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social Responsibility Reporting ◽  
Corporate Social

In the past few decades, the concept of corporate social responsibility has been at the centre of interest in many areas of economic research, studies using different levels of analysis. This paper analyses corporate social responsibility at the level of organisation within the banking system, where the issue of corporate social responsibility disclosure comes under the spotlight with the emergence of the global economic crisis. The purpose of the study is twofold: to examine whether Croatian banks’ online corporate social responsibility reporting depends upon their market share, and whether it focuses on community related information. Using website content analysis of all twenty-eight banks currently operating in the Croatian banking sector, corporate social responsibility disclosure is categorised in terms of themes (environment, human resources, customers and products, and community involvement). The research findings reveal that the level of Croatian banks’ online CSR disclosure is largely dependent on banks’ market share. On the other hand, results indicate that Croatian banks are mainly reporting on activities related to customers and products, followed by those, which imply community involvement. Human resources and environmental initiatives receive the least amount of attention. The results of the study can be used to more deeply comprehend and understand banks’ corporate social responsibility as a business philosophy that contributes to organisational performance and building trust between market participants.

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.

scholarly journals Board characteristics and corporate social responsibility disclosure in the Jordanian banks

2016 ◽  
Vol 12 (1-1) ◽  
pp. 84-100 ◽  
Author(s):  
Mohammad Ahid Ghabayen ◽  
Nor Raihan Mohamad ◽  
Norsiah Ahmad
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Banking Sector ◽  
Business Environment ◽  
Low Level ◽  
Board Characteristics ◽  
Corporate Social Responsibility Disclosure ◽  
Female Director ◽  
Corporate Social ◽  
The Impact

This paper aims to examine the impact of board characteristics on the level of corporate social responsibility disclosure (CSRD) in the Jordanian banking sector for a sample of 147 banks/years during a period of 10 years (2004-2013). A checklist consisting of 100 items is developed to measure the disclosure level and the result indicates a relatively low level of disclosure in Jordanian banks. Multiple regression analysis is employed to examine the developed hypotheses. The results indicated that the larger board size and higher level of disclosure are correlated. However, low level of disclosure is associated to higher proportion of independent directors and institutional directors. In addition, female director is found to negatively affect the level of disclosure. This study has filled some of the previous studies’ gaps; the study is conducted in a new business environment. Besides, previous CSRD’s studies have not considered some of the board characteristics such as institutional directors. Thus this study investigates their impacts on the level of CSRD. In addition, this study provides some guidelines for the future works. Furthermore, the findings of this study might be interested to several groups of shareholders and stakeholders such as government, regulators, potential investors and CSR agencies.

scholarly journals Corporate Governance Dan Pengungkapan Corporate Social Responsibility Pada Perusahaan Go-Public Di Bursa Efek Indonesia

2011 ◽  
Vol 4 (1) ◽  
Author(s):  
I Made Sudana ◽  
Putu Ayu Arlindania
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Community Involvement ◽  
Stock Exchange ◽  
Control Variable ◽  
Health And Safety ◽  
Board Size ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social

This research investigates the influence of corporate governance toward corporate responsibility disclosure. This research using the proxy of women representation on board, existence of foreign nationalities on board, size of board of independent commissioner as the variable of corporate governance and size, ROE, DER as control variable. The corporate social responsibility disclosure include details of the environment, energy, employee health and safety, employee other, products, community involvement, and general. The sample of this research was extracted with purposive sampling method. The population is the companies listed at Indonesia Stock Exchange. The technique for examining hypothesis is multiple regression analysis. The results indicate that woman on board and DER have a negative non significant effect to corporate social responsibility disclosure. Existence of foreign nationalities on board, size of board of commissioner, size and ROE have a positive significant effect to corporate social responsibility disclosure.

scholarly journals Digital Corporate Social Responsibility Reporting in The Water Industry

2021 ◽  
Author(s):  
Rita Almeida ◽  
José-Ángel Pérez-López ◽  
Rute Abreu
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Bottled Water ◽  
Global Reporting Initiative ◽  
Water Industry ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social Responsibility Reporting ◽  
Size Number ◽  
Corporate Social

Abstract Companies in the water industry present to their shareholders their digital corporate social responsibility agendas and their social and environmental commitments on their websites. The purpose of this research is to assess the digital corporate social responsibility of Portuguese companies in the water industry. This research makes theoretical and practical contributions to the existing literature by examining the corporate social responsibility disclosure in a specific type of industry that is rarely studied and is in one of the smallest Organisation for Economic Co-operation and Development countries, thereby expanding previous research in this field. The research also examines factors that affect the digital status of the online disclosure. The authors empirically analyse the corporate social responsibility information published on the websites of the Portuguese companies operating in the bottled water industry. The data was collected based on the Global Reporting Initiative standards which detail the level of disclosure in this industry and highlight areas of underreporting. The results reveal the variables companies’ size, number of employees and turnover influence the level of disclosure of Portuguese companies in water industry.

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