Third-Party Assurance Practices of Corporate Social Responsibility Reporting: Experiences from Large Finnish Listed Companies

2009 ◽  
Vol 5 (5) ◽  
pp. 219-236
Author(s):  
Ulla Kotonen
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Listed Companies ◽  
Third Party ◽  
Corporate Social Responsibility Reporting ◽  
Corporate Social

scholarly journals The Value of Academic Directors to Stakeholders: Evidence on Corporate Social Responsibility Reporting

2020 ◽  
Author(s):  
Hsin-Yi Huang ◽  
Cheng-Hsun Lee ◽  
Chih-Hsien Liao
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Capital Market ◽  
Third Party ◽  
Additional Analysis ◽  
Csr Reporting ◽  
Positive Effects ◽  
Stakeholder Interests ◽  
Corporate Social Responsibility Reporting ◽  
Corporate Social

This study explores the regulatory setting in Taiwan and examines the association between academic directors and corporate social responsibility (CSR) reporting. We find that firms with academic directors on their boards are more likely to issue standalone CSR reports and to obtain third-party assurance on such reports. We also demonstrate that an academic director’s university prestige as well as industry expertise both have incremental positive effects on CSR reporting. Additional analysis further suggests that a firm’s CSR reporting is better valued by the capital market when the firm has academic directors, consistent with academic directors strengthening investors’ perceptions regarding the credibility of voluntarily-disclosed CSR information. Our finding that the presence of academic directors can promote better CSR reporting indicates that academic directors contribute not only to shareholder value, but also to wider stakeholder interests.

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

Corporate Social Responsibility by Malaysian and Singapore Sustainable Index Companies

2019 ◽  
Vol 9 (2) ◽  
pp. 1
Author(s):  
Fathilatul Zakimi Abdul Hamid ◽  
Zaleha Othman
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Significant Influence ◽  
Listed Companies ◽  
Third Party ◽  
Future Research ◽  
Stock Exchanges ◽  
Sustainability Index ◽  
Corporate Social ◽  
Current Business

The main objective of this study is to investigate Corporate Social Responsibility (CSR) practices by listed companies in Malaysia and Singapore. These companies have been classified as sustainability index companies by the stock exchanges in those countries. Sustainability is a sister concept of CSR. The results of the study show the influence of the stock exchanges and government in business CSR initiatives. The second objective of this study is to suggest three variables, namely Government Link Companies, Reporting Website and Assurance Report, to mirror the recent changes in CSR practices. The results also show the significant influence of these three variables in explaining the current business CSR practice in two countries. Finally, the study also suggests that future research should employ third party CSR data, for the accuracy and reliability of the result.

Corporate Social Responsibility Rhetoric in Times of Crises. A Rhetorical Analysis of CSR Reports Prior to and After Major Corporate Crises

MedienJournal ◽  
2018 ◽  
Vol 42 (1) ◽  
pp. 33-50
Author(s):  
Maria Gruber
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Rhetorical Analysis ◽  
General Motors ◽  
Csr Reporting ◽  
Corporate Social Responsibility Reporting ◽  
One Year ◽  
Corporate Social ◽  
Corporate Crises ◽  
Corporate Crisis

Corporate Social Responsibility reporting has grown increasingly in importance for companies in terms of portraying themselves as good corporate citizens. However, when confronted with a major corporate crisis that evoked an extensive loss in stakeholders’ trust, it remained unclear, how to further deal with the need for CSR communication without presenting oneself as exceedingly hypocritical. In the course of this study, the questions of how and to what extent crises cause change in a corporation’s CSR rhetoric were addressed. Therefore, the utilization of the rhetorical dimensions of logos, ethos, pathos, cosmos and autopoiesis as well as the amount of negative disclosure in the CSR reports of the world’s leading automobile companies (Toyota, General Motors, Volkswagen) were analyzed, one year before and one year after they had maneuvered themselves into a corporate crisis. The rhetorical analysis revealed that the distinctive context of each case (including the corporations’ responsibility for the crisis) dictated the rhetorical adjustments of the CSR reporting after the crisis. Moreover, it could be shown, that when reporting on the crisis cause itself, corporations tend to apply the dimension of ethos more frequently to counter the audience’s potential perception of their hypocrisy.

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