scholarly journals INFLUENCE OF CORPORATE GOVERNANCE IN CORPORATE SOCIAL RESPONSIBILITIES RELATION WITH FIRM VALUE

2020 ◽  
Vol 8 (1) ◽  
pp. 601-606
Author(s):  
Danypatra Sallata ◽  
◽  
Gagaring Pagalung ◽  
Ratna A. Damayanti ◽  
◽  
...  
Keyword(s):  
Corporate Governance ◽  
Firm Value ◽  
Social Responsibilities ◽  
Corporate Social ◽  
Corporate Social Responsibilities

scholarly journals Relevance of Financial Performance and Good Corporate Governance Determinant of Sustainaibility Corporate Social Responsibility Disclousure in Islamic Bank in Indonesia

2014 ◽  
Vol 1 (2) ◽  
pp. 22-37
Author(s):  
Fitriyah Fitriyah ◽  
Ulfi Oktaviana Oktaviana
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Ownership Structure ◽  
Supervisory Board ◽  
Islamic Banks ◽  
Social Responsibilities ◽  
Good Corporate Governance ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Corporate Social Responsibilities

The purpose of the paper is to investigate role of the financial performance, ownership structure and number of syari'a supervisory board of Islamic banks in Indonesia on the sustainability of corporate social responsibilities (CSR) disclosure. Ownership structure and number of syari'a supervisory board of Islamic banks as proxy of implementation good corporate governance (GCG). There are seven (7) fully fledge Islamic banks in Indonesia. This study uses logic regression to test empirically whether the CSR is highly influenced by the factors identified earlier. Evidence was found that size, ROA and leverage do not have significant role in corporate social responsibilities (CSR) disclosure. Specifically, the results infer the fact that the CSR disclosures are significant and positively associated to bank size and ownership structure only. The result of the study has confirms the hypothesis that bank size and ROA has positive associated with CSR disclosure. This suggested that large and profitable banks have more resources to devote to social activities. Leverage negatively influences the disclosure of CSR. Thus, lowly leveraged banks will tend to make larger donations than highly leveraged banks. Ownership structure and number of syari'a supervisory board of Islamic banks have positive associated to CSR disclosure. These results also confirm the predictions that good corporate governance mechanism lead to the greater monitoring and thereby greater CSR disclosure.

Association between Corporate Social Responsibility Disclosures and Firm Value – Empirical Evidence from Vietnam

2015 ◽  
Vol 1 (1) ◽  
pp. 212 ◽  
Author(s):  
Bich Thi Ngoc Nguyen ◽  
Hai Thi Thanh Tran ◽  
Oanh Hoang Le ◽  
Phuoc Thi Nguyen ◽  
Thien Hiep Trinh ◽  
...  
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Information Provision ◽  
Annual Reports ◽  
Positive Sign ◽  
Stock Exchanges ◽  
Social Responsibilities ◽  
Corporate Social ◽  
The Relationship

A number of studies in Corporate Social Responsibility (CSR) have suggested that corporates accountable for social responsibilities had better financial performance. However, this relationship had remained undiscovered in Vietnam. The purpose of this research was to examine a link between Corporate Social Responsibility disclosures and firm value in Vietnam. A sample of 50 companies listed on stock exchanges in Hochiminh City (HOSE) and Hanoi (HNX) were investigated from 2010 to 2013. Content of annual reports were analyzed to measure corporate social responsibilities, and Tobin’s Q ratio was proxied for firm value. Regression analysis tests indicated that social responsibility disclosures are associated with following year’s firm value. Specifically, the relationship between environmental information provision and following year’s firm value was positive, while that between employee disclosures and firm value was negative. The results show a positive sign for Vietnamese firms that take on environmental responsibilities.

scholarly journals Research on Landscape Architecture Design Based on Corporate Social Responsibilities

2021 ◽  
Vol 237 ◽  
pp. 04034
Author(s):  
Xinying Zhang ◽  
Wenjie Chen
Keyword(s):  
Environmental Protection ◽  
Natural Environment ◽  
Landscape Architecture ◽  
Natural Environments ◽  
Special Significance ◽  
Social Responsibilities ◽  
Common Concern ◽  
Corporate Social ◽  
The Relationship ◽  
Corporate Social Responsibilities

As the natural environment becomes growingly deteriorated, environmental protection becomes a global common concern. Landscape architecture (LA) is concerned about the relationship among humans, the built, and natural environments, so it is of special significance to study corporate social responsibilities (CSR) of LA firms. This paper studied CSR of LA firms from the perspective of landscape architects, i.e., this paper explored LA design based on corporate social responsibilities. CSR of LA firms was classified into economic responsibilities and green responsibilities, so this paper studied LA design based on economic responsibilities and green responsibilities respectively. This paper contributes to the existing study of LA design by innovatively adding corporate social responsibilities into the LA design philosophies.

scholarly journals Corporate Social Responsibility Proposals and Firm Valuation

2021 ◽  
Vol 9 (3) ◽  
pp. 45
Author(s):  
Pyung Kun Chu
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Causal Effect ◽  
Firm Valuation ◽  
Public Companies ◽  
Shareholder Proposals ◽  
The Board Of Directors ◽  
Corporate Social

Corporate social responsibility (CSR) is a topic which has recently been attracting an increasing amount of attention with respect to corporate operations, and shareholder proposals on CSR are also one of the main types of proposals at firms’ annual shareholder meetings. However, even though the frequency of CSR proposals at annual meetings is comparable to other types of shareholder proposals, the approval rate of CSR proposals is significantly lower than that of other types of proposals, meaning that most CSR proposals are not recommended by the annual meeting to the board of directors for further approval. Motivated by this stylized fact, this study investigates the value of the submission of CSR shareholder proposals. Using a regression discontinuity design with shareholder proposal data of US public companies between 2006 and 2019, this study examines the importance of shareholders’ interest in CSR for firm valuation. Interestingly, while the CSR proposals themselves are typically not approved, the submission of CSR proposals by shareholders at annual meetings matters for the value impact of other types of shareholder proposals. More specifically, the causal effect of approving a corporate governance proposal on shareholder value is significantly positive only if the corporate governance proposal is voted together with a CSR proposal at the same meeting, i.e., the presence of CSR proposals is important for firm value through its interrelations with corporate governance proposals. This shows that the submission of CSR shareholder proposals has significant value implications, even if the CSR proposals themselves are not approved at annual meetings.

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