scholarly journals Firms Attributes, Corporate Social Responsibility Disclosure and the Financial Performance of Listed Companies in Nigeria

2020 ◽  
Vol 10 (6) ◽  
pp. 727-743
Author(s):  
E Jeroh
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Listed Companies ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social

scholarly journals Factors Influencing Corporate Social Responsibility Disclosure and Its Impact on Financial Performance: The Case of Vietnam

2021 ◽  
Vol 13 (15) ◽  
pp. 8197
Author(s):  
Thanh Hung Nguyen ◽  
Quang Trong Vu ◽  
Duc Minh Nguyen ◽  
Hoang Long Le
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Information Disclosure ◽  
Listed Companies ◽  
Annual Reports ◽  
Government Ownership ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social ◽  
The Impact

The study examines the impact of company size, industry sensitivity, government ownership, liquidity and company age on Corporate Social Responsibility Disclosure (CSRD) in 2019 annual reports of listed companies on the Vietnam stock market. We also consider the relationship between CSRD and the financial performance measured by return on assets (ROA) and return on equity (ROE). This study uses descriptive statistics and regression methods to test research hypotheses. The empirical findings show that company characteristics, including firm size, liquidity, government ownership and environmental industry sensitivity, are positively associated with firms’ CSRD level. Firm age does not influence the CSRD of listed companies. The CSRD significantly affects both ROA and ROE. Our study provides several suggestions to promote the CSR information disclosure of listed companies and enhance their social responsibility for sustainable development.

scholarly journals Application of Corporate Social Responsibility -- Taking Chinese Listed Companies in the COVID-19 as an Example

2021 ◽  
Author(s):  
Chih-Yi Hsiao ◽  
Hao-Wei Chen
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Financial Constraints ◽  
Listed Companies ◽  
Factors Affecting ◽  
Financial Slack ◽  
Revenue Growth ◽  
Chinese Listed Companies ◽  
Corporate Social

This study focuses on a sample of Chinese listed companies from 2019 to 2020 to explore the relationships among corporate social responsibility, financial constraints, and financial performance. In addition, we discuss five factors affecting financial constraints. We also analyze the types of enterprises that can improve their financial performance by implementing corporate social responsibility keeping in mind the factors that lead to a high degree of financial constraint. The results indicate that: 1. The degree of financial constraints has a negative and significant impact on financial performance; 2. There is a reverse relationship between the degree of financial constraints and the effectiveness of corporate social responsibility measures; 3. Enterprises with high financial constraints (due to lower financial slack and revenue growth rates) can significantly improve their financial performance through the implementation of effective corporate social responsibility programs. 4. Enterprises with high financial constraints, caused by financial slack and revenue growth rate, can significantly improve their financial performance by implementing corporate social responsibility programs.

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