scholarly journals Board meeting frequency and corporate social responsibility (CSR) reporting: Evidence from Malaysia

2017 ◽  
Vol 13 (1) ◽  
pp. 87-99 ◽  
Author(s):  
Nurulyasmin Binti Ju Ahmad ◽  
Afzalur Rashid ◽  
Jeff Gow
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Least Square ◽  
Board Meeting ◽  
Developed Country ◽  
Ordinary Least Square ◽  
Csr Reporting ◽  
Corporate Social Responsibility Reporting ◽  
The Board Of Directors ◽  
Corporate Social

This study aims at determining the effectiveness of board meeting frequency on Corporate Social Responsibility (CSR) reporting by public listed companies on the Main Market of Bursa Malaysia. A CSR reporting index consisting of 51 items was developed based on six themes: General, Community, Environment, Human Resource, Marketplace and Other. A content analysis was used to determine the extent of CSR reporting. An Ordinary Least Square (OLS) regression was employed in determining the association between board meeting frequency and CSR reporting. The finding of the study is that advising tendency (frequency of board meetings) is not associated with CSR reporting. Overall this study strengthens the idea that advising tendency of the board is essential to companies in order to safeguard all stakeholders’ interests. Accordingly, regulators and policymakers should be more stringent in monitoring company’s conformance towards regulations. This study provides a new avenue of knowledge and contributes to the literature on the practices of the board of directors and corporate social responsibility reporting in the context of a semi-developed country.

scholarly journals Corporate social responsibility reporting: What boards of directors need to know

2014 ◽  
Vol 10 (3) ◽  
pp. 38-59 ◽  
Author(s):  
Barry Ackers
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Boards Of Directors ◽  
Mandatory Reporting ◽  
Reporting Practices ◽  
Csr Reporting ◽  
Corporate Social Responsibility Reporting ◽  
The Board Of Directors ◽  
Corporate Social

To avoid future generations being burdened with the residual consequences of unsustainable corporate practices, corporate social responsibility (CSR) programmes are being implemented to ameliorate the adverse impacts of corporate activity on the environment, society and the economy. Companies are responding by not only reporting on their financial performance, but also on their non-financial performance, making CSR reporting practices an important emerging mechanism for corporate governance. Recognising that CSR reporting is a relatively new voluntarily adopted intervention, for which the board of directors is ultimately accountable, this article accepts that CSR remains a relatively obscure concept with the associated responsibilities not being clearly understood. This article aims to provide insights into CSR reporting practices from a de facto mandatory reporting company perspective.

scholarly journals CEO duality and corporate social responsibility reporting: Evidence from Malaysia

2017 ◽  
Vol 14 (2) ◽  
pp. 69-81 ◽  
Author(s):  
Nurulyasmin Binti Ju Ahmad ◽  
Afzalur Rashid ◽  
Jeff Gow
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Least Square ◽  
Ceo Duality ◽  
Csr Reporting ◽  
Corporate Social Responsibility Reporting ◽  
Leadership Structure ◽  
Ordinary Least Square Regression ◽  
Corporate Social ◽  
The Impact

This study aims to examine the impact of CEO duality on Corporate Social Responsibility (CSR) reporting by public listed companies in Malaysia. Content analysis was used to determine the extent of CSR reporting. A reporting level index consisting of 51 items was developed based on six themes: General, Community, Environment, Human Resource, Marketplace and Other. In order to determine the relationship between CEO duality and CSR reporting, an Ordinary Least Square regression was employed. The finding of the study is that, there is no significant association between CEO duality and CSR reporting. CEOs have little interest to promote CSR as it is not cost free and may lead to loss of individual wealth. The finding of this study implies that dual leadership structure reduces checks and balance and makes CEOs less accountable to all stakeholders. As for regulators, this study will provide valuable input to assist in their continuous efforts to improve corporate governance and social responsibility practices that may promote the interest of all stakeholders.

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.

scholarly journals State-Mediated Globalization Processes and the Adoption of Corporate Social Responsibility Reporting in China

2017 ◽  
Vol 13 (1) ◽  
pp. 167-191 ◽  
Author(s):  
Christopher Marquis ◽  
Juelin Yin ◽  
Dongning Yang
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Political Legitimacy ◽  
Chinese Government ◽  
Political Processes ◽  
Csr Reporting ◽  
Corporate Social Responsibility Reporting ◽  
Global Norms ◽  
The Government ◽  
Corporate Social

ABSTRACTDespite the prevalence of global diffusion, little is known about the processes by which international practices are adopted and adapted within organizations around the world. Through our qualitative research on the introduction of corporate social responsibility (CSR) reporting at two leading Chinese companies, we identify a unique set of political mechanisms that we labelstate-mediated globalization, whereby powerful nation-state actors influence the ways in which corporations adopt and adapt global norms and practices. We find that businesses’ needs for political legitimacy from a key stakeholder, in this case the government, leads them to deviate systematically from the global practice in bothformandcontent. These intentional practice adaptations are then legitimized by the government to createinternationalization toolsandlocalized standardsto aid adoption by other organizations. Our findings illustrate previously unidentified mechanisms by which powerful stakeholders such as the Chinese government may mediate, and thereby direct, the ways in which corporations adopt and adapt global CSR practices. Contributions to understanding the political processes of institutional translation in the context of globalization are discussed.

Does corporate social responsibility reporting enhance shareholders’ value?

2018 ◽  
Vol 16 (1) ◽  
pp. 158-178 ◽  
Author(s):  
Afzalur Rashid
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Performance Measures ◽  
Economic Performance ◽  
Simultaneous Equation ◽  
Content Type ◽  
Listed Firms ◽  
Csr Reporting ◽  
Corporate Social Responsibility Reporting ◽  
Corporate Social

Purpose This study aims to examine whether corporate social responsibility (CSR) and relevant reporting enhances firms’ economic performance among the listed firms in Bangladesh. Design/methodology/approach This study uses a content analysis to examine specific CSR-related attributes from 115 non-financial publicly listed firms in Bangladesh. Firm CSR reporting is evaluated against accounting and market performance measures, with a simultaneous equation approach used to control the potential endogeneity problem. Findings This study finds that CSR reporting significantly influences firm performance under both performance measures, although a firm’s economic performance does not influence CSR reporting. Research limitations/implications This study is subject to some limitations, such as the subjectivity or judgement associated in the coding process. Practical implications The findings imply that although CSR reporting by firms in Bangladesh is discretionary in nature, the ones that report add value to their firm. Originality/value This study contributes to the literature on the practices of CSR reporting in the context of the developing countries.

Institutional shareholding and corporate social responsibility reporting: evidence from Bangladesh

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Afzalur Rashid
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Environmental Reporting ◽  
Content Type ◽  
Csr Reporting ◽  
Societal Issues ◽  
Corporate Social Responsibility Reporting ◽  
Sustainability Issue ◽  
Social And Environmental Reporting ◽  
Corporate Social

Purpose This study aims to examine the influence of institutional shareholding on a firm’s corporate social responsibility (CSR) practices in Bangladesh. Design/methodology/approach This study uses a content analysis to capture a firm’s CSR practices, based on various attributes of social and environmental reporting made by the firm. Based on these attributes, a corporate social responsibility reporting index (CSRI) is constructed. To examine the causal relationship between institutional shareholding and firm CSR practices, this study uses a simultaneous equations approach to control the endogeneity problem. Findings The finding of this study is that both CSR reporting and institutional shareholding negatively influence each other. Research limitations/implications This study is subject to some limitations such as the subjectivity or judgement associated in the coding process. Practical implications If the institutional investors are not concerned with its environmental and societal issues, there will be a sustainability issue for the business because companies will continue ignoring the employee health and hygiene, education, training and welfare. Their ignorance of these societal issues will lead to compromising the quality of living for important stakeholders within the society. Originality/value This study contributes the literature on CSR reporting.

scholarly journals CSR Disclosure: The IPO Case

2020 ◽  
Vol 12 (11) ◽  
pp. 4390
Author(s):  
Mar Arenas-Parra ◽  
Susana Álvarez-Otero
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Initial Public Offerings ◽  
Environmental Sustainability ◽  
Boards Of Directors ◽  
Public Offerings ◽  
Csr Reporting ◽  
The Board Of Directors ◽  
Csr Disclosure ◽  
Corporate Social

Corporate social responsibility (CSR) is one of the pillars of sustainable development. It is the key to operationalizing the strategic role of business in contributing towards the sustainability process. The fact that firms communicate their activities about economic sustainability, environmental sustainability, and social equity shows their commitment to society and their stakeholders. This paper analyzes the influence exerted by the composition of boards of directors on corporate social responsibility disclosure with reference to those companies that undertook an initial public offerings (IPO) in the Spanish capital market during the period 1998–2013. The empirical evidence provided by this study shows that ownership structure and board characteristics are relevant in the context of a firm’s CSR disclosure. The independent directors, non-executive directors, and large shareholder representatives affect the way in which their companies voluntarily disclose information regarding CSR. Our results lend support for a non-linear relationship between the proportion of shares in the IPO belonging to the members of the board of directors and the level of CSR reporting. We also find that the underwriter’s reputation has a positive and statistically significant influence on CSR disclosure for Spanish IPOs.

scholarly journals Political connections and corporate social responsibility reporting in Portugal

2019 ◽  
Vol 26 (4) ◽  
pp. 1203-1215 ◽  
Author(s):  
Maria Teresa Bianchi ◽  
Patrícia Monteiro ◽  
Graça Azevedo ◽  
Jonas Oliveira ◽  
Rui Couto Viana ◽  
...  
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Design Methodology ◽  
Political Connections ◽  
Legitimacy Theory ◽  
Content Type ◽  
Csr Reporting ◽  
Corporate Social Responsibility Reporting ◽  
Corporate Social ◽  
The Relationship

Purpose This paper aims to examine the relation between firms’ political connections and corporate social responsibility (CSR) reporting in Portugal. The authors argue that in settings where the existence of political connections are viewed as damaging collective interests of stakeholders, political connected firms can deal with legitimacy issues from such connections by resorting to CSR practices and the reporting thereof. Design/methodology/approach Using archival data from a panel sample of 36 firms from Portugal between 2009 and 2012, the authors examine the relationship between political connections and CSR reporting by way of regression analysis. Findings The authors find a positive relationship between political connections and CSR reporting. Originality/value This study draws on legitimacy theory to highlight that CSR can be used to deal with stakeholder activism and vigilance pertaining to suspicion related to the existence of political connections.

scholarly journals Sharia Supervisory Board, Audit Committee, and Corporate Social Responsibility Disclosure

2020 ◽  
Vol 23 (3) ◽  
pp. 349
Author(s):  
A. Dola Bastina, Yustrida Bernawati
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Audit Committee ◽  
Quantitative Methods ◽  
Supervisory Board ◽  
Least Square ◽  
Ordinary Least Square ◽  
Analysis Techniques ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social

This study examined the influence of the Sharia Supervisory Board and Audit Committee on the corporate social responsibility disclosure. The research sample used in the study is Islamic Banks in Indonesia from 2014 to 2018, with a total of 60 banks. Quantitative methods with multiple linear regression data analysis techniques were used in this study. The testing of hypotheses uses Ordinary Least Square (OLS) regression with a significance of 1%, 5%, and 10%. Test F shows a model that stable and significant. The results of this study supported the research hypothesis that ACSIZE brought a positive and significant effect on corporate social responsibility disclosure. In addition, the sharia supervisory board and the audit committee meet not influence the corporate social responsibility disclosure.

Corporate Social Responsibility Reporting in India: A Study of SENSEX Companies

2019 ◽  
Vol 44 (2) ◽  
pp. 209-223 ◽  
Author(s):  
Shafat Maqbool ◽  
M. Nasir Zamir
Keyword(s):  
Corporate Social Responsibility ◽  
Community Development ◽  
Social Responsibility ◽  
Annual Reports ◽  
Business Practices ◽  
Csr Reporting ◽  
Corporate Social Responsibility Reporting ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Environmental Activities

This study examines the corporate social responsibility (CSR) disclosure of Indian firms in the wake of the Companies Act, 2013. The annual reports of SENSEX companies for 2016–2017 were scanned to observe the dominant field of CSR reporting related to ‘community development’, ‘environmental activities’, ‘human resources’, ‘products & customer relations’ and ‘fair business practices’. Analysis of annual reports reveals that ‘fair business practices’ received most attention followed by ‘community development’ and ‘environmental activities’. Likewise, the most reported items have been ‘education’, ‘health’ and ‘energy conservation’. The results show that the CSR disclosure is pronouncedly communicated by ‘mining and mineral’ companies followed by ‘power sector’ companies.

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