Digital Corporate Social Responsibility Reporting in The Water Industry

Social Responsibility ◽

Bottled Water ◽

Water Industry ◽

Size Number ◽

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.

PENGARUH PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN MEDIA ATTENTION SEBAGAI VARIABEL MEDIASI

JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG ◽

10.32493/jiaup.v8i1.4654 ◽

2020 ◽

Vol 8 (1) ◽

pp. 15

Author(s):

Fiddyana Lasimpala ◽

Maria Natalia

Keyword(s):

Social Responsibility ◽

Firm Value ◽

Stock Exchange ◽

Manufacturing Companies ◽

Media Attention ◽

Corporate Social ◽

The Impact

The objective of this research is to determine the impact of Corporate Social Responsibility Disclosure to firm value with media attention as mediating variable. In this research media attention is proxied with a website, while firm value is measured using the Tobin’s q ratio. The population in this research are manufacturing companies that listed on the Indonesia Stock Exchange in 2016. This research refers to Li et al. (2016) & Putra et al. (2017) research which shows that the performance of Corporate Social Responsibility is positively related to firm value. The difference between this research and previous research is the use of 144 manufacturing companies listed on the Indonesian Stock Exchange in 2016 as a research sample. Corporate Social Responsibility Disclosure measured using performance indicators from the Global Reporting Initiative (GRI) 4.1.Sampling was conducted using a purposive sampling method with criteria the companies that publish information related to Corporate Social Responsibility in the year of 2016 at annual report and at the company's official website. The sample of research that meets the criteria are 87 samples. Type of data used in this research is secondary data that obtained through official www.idx.co.ic. The data were analyzed by using path analysis with the SPSS 20 application. The results showed that the Corporate Social Responsibility Disclosure had an effect on the firm value. Meanwhile, media attention is not able to mediate the influence of Corporate Social Responsibility Disclosure on firm value

Online Corporate Social Responsibility Reporting in the Croatian Banking Sector

Central European Public Administration Review ◽

10.17573/ipar.2016.4.01 ◽

2017 ◽

Vol 14 (4) ◽

Author(s):

Sanda Grudić Kvasić ◽

Ljerka Cerović ◽

Bojana Olgić Draženović

Keyword(s):

Social Responsibility ◽

Human Resources ◽

Market Share ◽

Community Involvement ◽

Banking Sector ◽

Economic Research ◽

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, Corporate Governance and Aggressive Tax Action

Journal of Economics Business and Accountancy Ventura ◽

10.14414/jebav.v22i2.1295 ◽

2019 ◽

Vol 22 (2) ◽

Author(s):

I Made Pradana Adiputra ◽

Dwi Martani ◽

I Putu Hendra Martadinata

Keyword(s):

Corporate Governance ◽

Social Responsibility ◽

Audit Committee ◽

Internal Audit ◽

Annual Reports ◽

Probability Method ◽

This study aims to analyze the effect of corporate social responsibility disclosure and corporate governance on aggressive tax action. This study analyzes corporate social responsibility disclosure based on Global Reporting Initiative (GRI), corporate governance analysis using Asean Corporate Governance Scorecard and measurement of aggressive tax action by using abnormal book tax difference (ABTD). This study was conducted using secondary data in the form of annual reports and financial statements of companies listed on the Indonesia Stock Exchange in 2012-2014. Sampling was done by purposive sampling, with non probability method. Determination of many samples based on companies that disclose corporate social responsibility in accordance with content analysis on GRI4. Using regression analysis for testing the research model, the results of the analysis show that the disclosure of corporate social responsibility negatively affects aggressive tax action. The results also show that corporate governance through corporate boards can reduce aggressive tax action by firms, while the audit committee and internal audit in this study have little effect on the tendency of aggressive tax action. The study's contribution is to examine corporate governance factors that have not been tested in research on social responsibility by using GRI and Asean Scorecard measures against aggressive tax action.

The Stage of Corporate Social Responsibility in EU-CEE Countries

European Journal of Sustainable Development ◽

10.14207/ejsd.2019.v8n3p340 ◽

2019 ◽

Vol 8 (3) ◽

pp. 340 ◽

Cited By ~ 2

Author(s):

Irene Guia Arraiano ◽

Camelia Daniela Hategan

Keyword(s):

European Union ◽

Social Responsibility ◽

European Countries ◽

Eastern European ◽

Reporting Practices ◽

Eastern European Countries ◽

In the European Union, the importance of Corporate Social Responsibility reporting is increasing, because 2017 is the year in which the CSR reporting of large companies passes from the voluntary to the mandatory stage according to the requirements of the European Directive 2014/95/EU. In this context, this paper aims to examine the stage of Corporate Social Responsibility in Central and Eastern European Countries members of European Union, in accordance with Global Reporting Initiative which is consistent with globally recognised criteria worldwide, in the period 2002-2018. A critical analysis of the quality of the reporting was performed, looking at whether it has improved over the previous year and whether it respects legal requirements, and whether the communicated information is useful to the stakeholders. Base on literature review it was found that there is a gap of Corporate Social Responsibility’s reporting research to Western European countries. The results show that the evolution of reporting practices has improved over the years for the all countries and the most reports are prepared by multinationals companies. Thus, we can see how companies react to regulatory requirements and other government demands. Keywords: Corporate Social Responsibility, reporting, Global Reporting Initiative, Central and Eastern European Countries, quality

Does Risk Preferences Executive Influence the Relationship betwen Corporate Social Responsibility Disclosure and Tax Avoidance?

JAAF (Journal of Applied Accounting and Finance) ◽

10.33021/jaaf.v4i1.1226 ◽

2020 ◽

Vol 4 (1) ◽

pp. 36

Author(s):

Wisnu Dewi Fitriyani ◽

Vita Elisa Fitriana, S.E., M.Sc.

Keyword(s):

Social Responsibility ◽

Significant Influence ◽

Risk Preferences ◽

Tax Avoidance ◽

Manufacturing Companies ◽

Corporate Social ◽

The Relationship

This research aims to examine the influence of the corporate social responsibility (CSR) disclosure towards the tax avoidance by considering corporate governance which is risk preferences executive. The sample that used in this study are 55 manufacturing companies listed in Indonesia Stock Exchange period 2014-2017. The researcher used regression analysis for analyzing the data. The result shows that corporate social responsibility disclosure using the proxy of Global Reporting Initiative G4.0 significantly influences tax avoidance. Risk preferences executive as the indipendent variable and moderating variable between corporate social responsibility disclousre and tax avoidance both has significant influence. The risk preferences executive as moderating variable in this study reveals a positive significant influence that proves the risk preferences executive strengthen the relationship between corporate social responsibility disclosure and tax avoidance.

Does the provision of voluntary corporate social responsibility disclosure influence the cost of equity capital? Evidence from Australia and the United Kingdom

Corporate Ownership and Control ◽

10.22495/cocv8i4c1p6 ◽

2011 ◽

Vol 8 (4) ◽

pp. 201-213 ◽

Cited By ~ 1

Author(s):

Qiao Liu ◽

Charl de Villiers

Keyword(s):

Social Responsibility ◽

Equity Capital ◽

Cost Of Equity Capital ◽

Cost Of Equity ◽

Alternative Measures ◽

Corporate Social ◽

The Cost

The practice of managers of firms making voluntary social disclosures has become widespread. Corporate ownership (shareholders) will be interested to know whether these voluntary social disclosures affect them by influencing the firm’s cost of equity capital. This study investigates the relationship between the voluntary corporate social responsibility disclosure of Australian and UK firms, based on the 2008 KPMG International Survey of Corporate Social Responsibility Reporting and the cost of equity capital based on the Botosan and Plumlee (2005) model. Using a sample of 59 firms ranked in the top 100 of Australian and UK firms, we find that firms making voluntary corporate social responsibility disclosure in compliance with the Global Reporting Initiative Guidelines are associated with an increased cost of equity capital. Our main results are robust to several alternative measures of voluntary corporate social responsibility disclosure. These results can be attributed to two reasons. Firstly, firms making voluntary corporate social responsibility disclosure provide information that allows certain traders to make judgments about a firm’s performance that are superior to the judgments of other traders. As a result, there may be more information asymmetry amongst traders. Secondly, shareholders consider that the information production and proprietary costs associated with voluntary corporate social responsibility disclosure outweighs its potential benefits. Both explanations suggest that investors will impose a higher cost of equity on firms making voluntary corporate social responsibility disclosure. In the additional tests, we show that our main results are robust to alternative measures of voluntary corporate social responsibility disclosure.

PENGARUH PROFITABILITAS DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI

Jurnal Akuntansi Trisakti ◽

10.25105/jat.v5i1.4850 ◽

2019 ◽

Vol 5 (1) ◽

pp. 41

Author(s):

Hotman Tohir Pohan ◽

Ice Nasyrah Noor ◽

Yudha Fatrya Bhakti

Keyword(s):

Social Responsibility ◽

Financial Statements ◽

Annual Reports ◽

Specific Standard ◽

Sustainability Reports ◽

Corporate Social ◽

Source Of Information

This research aim to analise the influence of profitability and corporate social responsibility disclosure using size of firm as moderation variable. In this research the sample used are non-profitable ventures as listed in Bursa Efek Indonesia (BEI) in 2014 until 2016. Source of information used in this research are financial statements, firms annual report, and sustainability reports. Corporate Social Responsibility disclosure is measured by sustainability reports wich is given score by general standard and specific standard in annual reports adjusted with directive sustainability Global Reporting Initiative gen 4 (GRI-G4) report. Build upon analisis from this research, writer can conclude that profitability weighs positive and has significant effect towards company values. Corporate Social Responsibility disclosure affected company values and weighs unsignificant towards company values. Corporate Social Responsibility disclosure that uses company size as moderation variable has unsignificant effect towards company values.

Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan (Studi Empiris pada Perusahaan yang Terdaftar di Indeks SRI-KEHATI Bursa Efek Indonesia)

e-Journal Ekonomi Bisnis dan Akuntansi ◽

10.19184/ejeba.v6i2.11156 ◽

2019 ◽

Vol 6 (2) ◽

pp. 127

Author(s):

Gema Bangun Djaya Atmadja ◽

Ririn Irmadariyani ◽

Novi Wulandari

Keyword(s):

Social Responsibility ◽

Financial Performance ◽

Stock Exchange ◽

Research Result ◽

Corporate Financial Performance ◽

Accounting Measurement ◽

This research aim to discover and analysis the effect of corporate social responsibility disclosure to corporate financial performance based on accounting measurement proxy with return on equity and corporate financial performance based on market measurement proxy with tobin’s-q. Measurement of corporate social responsibility disclosure based on guidelines disclosure of global reporting initiative generation four (GRI-G4). Research population that been used was all companies that listed in SRI-KEHATI index of Indonesia Stock Exchange in 2013-2016 period. Research sample consisted of 19 companies selected using purposive sampling method from 33 companies listed in SRI-KEHATI index of Indonesia Stock Exchange. Data that was used are companies annual report and stock price obtained from Indonesia Stock Exchange website as well as the website of companies that became sample. Hypothesis testing method that been used was simple regression analysis. The research result showed that corporate social responsibility disclosure are not proven to have an effect on corporate financial performance, either financial performance based on accounting measurement and financial performance based on market measurement. Keywords: Corporate Social Responsibility, Financial Performance, SRI-KEHATI Index

PENGARUH CORPORATE SOCIAL RESPONSIBILITY REPORTING TERHADAP MANAJEMEN LABA

Jurnal Bisnis dan Akuntansi ◽

10.34208/jba.v22i1.628 ◽

2020 ◽

Vol 22 (1) ◽

pp. 105-112

Author(s):

NICO ALEXANDER ◽

AGUSTIN PALUPI

Keyword(s):

Social Responsibility ◽

Purposive Sampling ◽

Corporate Social Disclosure ◽

Discretionary Accrual ◽

Corporate Social ◽

Social Disclosure

Tujuan penelitian ini adalah untuk menguji apakah pengungkapan CSR (Corporate Social Disclosure) berpengaruh terhadap manajemen laba yang dilakukan oleh manajemen perusahaan. Manajemen laba diukur dengan menentukan besarnya manajemen laba akrual yang dilakukan oleh perusahaan dengan menghitung nilai discretionary accrual dan untuk pengungkapan CSR menggunakan index GRI (Global Reporting Initiative). Sampel penelitian ini menggunakan perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia (BEI) selama tahun 2015-2017. Sampel dipilih menggunakan purposive sampling dan diperoleh 38 perusahaan yang memenuhi kriteria. Hipotesis diuji menggunakan regresi berganda. Hasil penelitian menunjukan bahwa pengungkapan terhadap CSR berpengaruh negatif terhadap manajemen laba.

Busyness, Tenure, Meeting Frequency of the CEOs, and Corporate Social Responsibility Disclosure

Sustainability ◽

10.3390/su13105567 ◽

2021 ◽

Vol 13 (10) ◽

pp. 5567

Author(s):

Melinda Cahyaning Ratri ◽

Iman Harymawan ◽

Khairul Anuar Kamarudin

Keyword(s):

Social Responsibility ◽

Stock Exchange ◽

Environmental Issues ◽

The Other ◽

Csr Disclosure ◽

Corporate Social ◽

The Relationship

This study aimed to analyze the relationship between busyness, tenure, and the frequency of CEO meetings and corporate social responsibility (CSR) disclosure. This study used 624 observations from 78 companies listed on the Indonesia Stock Exchange and the Global Reporting Initiative (GRI) database for the 2010–2018 period. This study indicated that companies with busy CEOs or CEOs with long tenure produce fewer CSR disclosures. On the other hand, companies with CEOs who frequently attend board meetings generate more CSR disclosures because they can absorb a lot of useful information to address the changing social and environmental issues. Companies can limit the activities and tenure of the CEO and increase the awareness of the CEO to attend board meetings to encourage the firm’s sustainability. Companies with busy CEOs and long tenure result in less CSR disclosure. Furthermore, the frequency of CEO meetings can enhance CSR disclosure.