THE IMPACT FACTORS OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE

Social Responsibility ◽

Stock Exchange ◽

Impact Factors ◽

Credit Agreement ◽

Csr Disclosure ◽

Reported Earnings ◽

Corporate Social ◽

The Impact ◽

Public Share

This research study purpose is to analyze the impact of profitability, independent members of commissioner board, leverage and public shareholders on Corporate Social Responsibility (CSR) Disclosure by using 27 companies listed on Indonesia stock exchange and publishing Sustainability Report for the year during 2015 – 2017 as a sample. Using multiple linear regression as data analysis method, the results show that the proportion of independent board of commissioner of their existence can be a counterweight to various parties so as to encourage companies to disclose CSR, while the higher leverage level, the more likely the company will violate the credit agreement so that the company will seek to report higher earnings now. Therefore, in order for reported earnings to be high, the manager reduces costs, including the costs of disclosure of social responsibility. While profitability, and public share ownership have no effect on CSR Disclosure.

PENGARUH UKURAN PERUSAHAAN, KINERJA KEUANGAN, TIPE INDUSTRI, DAN FINANCIAL LEVERAGE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY: STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2013

Jurnal Akuntansi ◽

10.25170/jara.v8i2.18 ◽

2015 ◽

Vol 8 (2) ◽

pp. 181-201

Author(s):

Yusi Mandaika ◽

Hasan Salim

Keyword(s):

Social Responsibility ◽

Financial Performance ◽

Stock Exchange ◽

Company Size ◽

Manufacturing Companies ◽

Financial Leverage ◽

Csr Disclosure ◽

Corporate Social ◽

The purposes of this research is to know the impact of size of company, financial performance, type of industry, and financial leverage toward Corporate Social Responsibility (CSR) disclosure. Sample of this research is manufacturing companies that are registered at Indonesian Stock Exchange during 2011 until 2013. Based on research, the conclusion is only one variable which influenced significantly toward CSR disclosure, the variable is type of industry. Meanwhile other three variables that is company size, financial performance, and financial leverage is proven have no any influence toward CSR disclosure.

FAKTOR-FAKTOR YANG MEMENGARUHI PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PADA PERUSAHAAN DIBIDANG PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Jurnal Akuntansi ◽

10.46806/ja.v8i1.576 ◽

2019 ◽

Vol 8 (1) ◽

Author(s):

Gracia Gunawan, Prima Apriwenni

Keyword(s):

Social Responsibility ◽

Stock Exchange ◽

Media Exposure ◽

Total Sample ◽

Positive Influence ◽

Corporate Social Responsibility Disclosure ◽

Csr Disclosure ◽

Corporate Social ◽

In the company’s efforts to achieve profit, companies often pay less attention to the impact of their activities. This matter can cause global warming. To prevent these problems, the law is issued that requires every company to do some activities that are environmentally friendly. This activity is expressed throuth the corporate social responsibility disclosure. The purpose of this research to test whether profitability, liquidity, leverage, and media exposure have a positive influence to corporate social responsibility disclosure. The object of this research is a mining company listed in Indonesia Stock Exchange year 2014-2016 with the unit observation is annual financial statements with a total sample of a company is 36 companies. The research method used is observation method with an observation to company data. Based on test results, liquidity and media exposure significantly influence CSR disclosure, while profitability and leverage had no significant influence to CSR disclosure. Keyword: Corporate Social Responsibility, Disclosure, Profitability, Liquidity, Leverage, Media Exposure

Family control and corporate social responsibility: Evidence from Iranian companies

International Journal of Financial Engineering ◽

10.1142/s2424786317500463 ◽

2017 ◽

Vol 04 (04) ◽

pp. 1750046 ◽

Cited By ~ 3

Author(s):

Morteza Safaee ◽

Mehdi Safari Gerayli

Keyword(s):

Social Responsibility ◽

Stock Exchange ◽

Multivariate Regression Analysis ◽

Family Ownership ◽

Analysis Model ◽

Family Control ◽

Csr Disclosure ◽

Corporate Social ◽

Today, the necessity for disclosing corporate social responsibility (henceforth, CSR) to increase transparency and non-financial accountability in capital markets have attracted the attention of regulators and stock exchange. Therefore, the present study aims to investigate the impact of family ownership on CSR level. To do so, a checklist of 39 items of disclosure which accord with Iran’s reporting environment was employed to measure the social responsibility. The research hypothesis was developed based on the data collected from 98 firms listed in Tehran Stock Exchange during the years 2011–2015 and then tested using multivariate regression analysis model based on panel data. The results of the study reveal that family ownership reduces the level of CSR disclosure. The findings of current study not only fill existing gaps in the field, but also contribute to decision-making practices in Stock Exchange.

Pengaruh Agresivitas Pajak Pada Corporate Social Responsibility dengan Profitabilitas sebagai Variabel Moderasi

E-Jurnal Akuntansi ◽

10.24843/eja.2018.v24.i01.p07 ◽

2018 ◽

pp. 170 ◽

Cited By ~ 1

Author(s):

Ni Wayan Ristiari Jananti ◽

Ery Setiawan

Keyword(s):

Social Responsibility ◽

Stock Exchange ◽

Participant Observation ◽

Sampling Technique ◽

Tax Aggressiveness ◽

Csr Disclosure ◽

Corporate Social ◽

The Impact ◽

A Company

A company has a social and environmental responsibility to make a profit. Corporate social responsibility (CSR) is the company's commitment to be responsible for the impact of the company's operations on social, economic and environmental dimensions. The high level of CSR disclosure of a company can be affected by tax aggressiveness and profitability. This study aims to determine the effect of tax aggressiveness on CSR and to determine whether profitability moderate the influence of tax aggressiveness on CSR.This study focuses on property and real estate sector in Indonesia Stock Exchange. The method of determining the sample used is non probability sampling with purposive sampling technique. Data collection using non participant observation method. “Data analysis technique used is test of Moderated Regression Analysis (MRA).” The results showed that tax aggressiveness has a positive effect on CSR and profitability able to moderate the influence of tax aggressiveness on CSR. The implications of the research, theoretically proving the theory of legitimacy in the context of tax aggressiveness and are practically expected to contribute positively to the parties concerned. Keywords: corporate social responsibility, tax aggressiveness, profitability.

EFFECT OF ENVIRONMENTAL PERFORMANCE, COMPANY SIZE, AND PROFITABILITY ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURES

PAPATUNG: Jurnal Ilmu Administrasi Publik, Pemerintahan dan Politik ◽

10.54783/japp.v4i1.446 ◽

2021 ◽

Vol 4 (1) ◽

pp. 121-133

Author(s):

Putri Handayani ◽

Novera Kristianti Maharani

Keyword(s):

Social Responsibility ◽

Environmental Performance ◽

Stock Exchange ◽

Descriptive Statistics ◽

Mining Companies ◽

Beneficial Impact ◽

Csr Disclosure ◽

Corporate Social ◽

Considering how much impact on the environment due to the business activities of mining companies. So companies need to maximize CSR disclosure to gain the trust of stakeholders so that the company can maintain its business life cycle. Therefore, the company needs to establish good relationships with stakeholders. The disclosure of CSR is in this case seen as the method by which existing information about the environmental and social responsibility activities of the organization can develop a good connection to the stakeholders. This study attempts to assess the impact on disclosure of corporate social responsibility by environmental performance, company volume and profitability. The topic of the study is a mining corporation listed between 2014 and 2019 on the Indonesian stock exchange (IDX). In this investigation, collected data was used. In order to collect the samples for this investigation, purposive samples were used. This study uses descriptive statistics to assess the data, whilst the hypotheses can be evaluated via multiple linear regression. Hypotheses show that corporate social responsibility disclosure has little and little impact on the environmental performance and size of the company (CSR). Profitability has a strong beneficial impact on company social responsibility disclosure (CSR). In addition, the disclosure of corporate social responsibility (CSR) is favorably and considerably influenced when environmental performances, firm size and profitability are examined together.

Faktor - Faktor yang Mempengaruhi Luas Pengungkapan Corporate Social Responsibility

E-Jurnal Akuntansi ◽

10.24843/eja.2020.v30.i11.p03 ◽

2020 ◽

Vol 30 (11) ◽

pp. 2737

Author(s):

Komang Rimba Rainugraha Tista ◽

I G. A. M. Asri Dwija Putri

Keyword(s):

Social Responsibility ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Market Capitalization ◽

Share Ownership ◽

Csr Disclosure ◽

Corporate Social ◽

Positive Effect ◽

Public Share

Disclosure of corporate social responsibility becomes important for stakeholders to see whether the company has been responsible for the negative impacts arising from its activities. This research was conducted to empirically examine the effect of profitability, market capitalization, and public share ownership on the broad disclosure of corporate social responsibility of plantation companies listed on the Indonesia Stock Exchange 2014-2018. This research was conducted on all plantation companies listed on the Indonesia Stock Exchange 2014-2018. The number of observations obtained was 54 with a purposive sampling method. The analysis technique used is multiple linear regression analysis. Based on the results of the analysis found that profitability has a positive effect on ??CSR disclosure, market capitalization has a positive effect on ??CSR disclosure, and public share ownership has no effect on ??CSR disclosure. Keywords: Profitability; Market Capitalization; Public Share Ownership; Corporate Social Responsibility Disclosure.

Corporate Social Responsibility and Earnings Management: The Moderating Role of Family Ownership

10.34091/ajss.12.1.14 ◽

2019 ◽

Vol 12 (1) ◽

Author(s):

Asif Saeed ◽

Aijaz Mustafa Hashmi ◽

Attiya Yasmin Javid

Keyword(s):

Social Responsibility ◽

Earnings Management ◽

Family Firms ◽

Negative Impact ◽

Stock Exchange ◽

Least Square ◽

Family Ownership ◽

Corporate Social ◽

This study aims to explore the impact of family ownership on the relationship among corporate social responsibility (CSR) and earning management (EM) in Pakistan. Data is collected from nonfinancial listed firms on Pakistan Stock Exchange (PSE) for the period 2009-2017. Our results of pooled ordinary least square regression indicate that CSR has significant negative impact on EM. Furthermore, results also indicate that association between CSR and EM is moderated by family ownership. Family firms which perform CSR activities are less involved in EM as compare to nonfamily firms perform CSR activities. This variation in behavior of EM in family and non-family firms can possibly be explained by socioemotional wealth theory. Keywords: Corporate Social Responsibility, Earnings Management, Family Ownership

A Comparison of CSR Disclosure Guidelines and a Self-Prepared CSR Disclosure Index- A Study of Select Automotive Companies

International Journal of Business Ethics in Developing Economies ◽

10.21863/ijbede/2015.4.2.007 ◽

2015 ◽

Vol 4 (2) ◽

Author(s):

N.K. Gupta ◽

Shilki Bhatia

Keyword(s):

Social Responsibility ◽

Economic Environment ◽

Global Reporting Initiative ◽

The Social ◽

Regulatory Bodies ◽

Csr Disclosure ◽

Corporate Social ◽

The Impact ◽

Voluntary Guidelines

In India, corporate social responsibility and its disclosure got attention during the eighties and have been gaining importance with time in present economic environment, especially after adoption of liberalization, privatization, and globalization (LPG) (Goswami, 2011). Guidelines, principles, and codes are being developed by various regulatory bodies in India and across the globe to increase transparency and accountability about both a companys daily operations and the impact of these operations on society (Tran, 2014) In this paper, the author has studied the CSR guidelines laid down by Global Reporting Initiative G3.1 (GRI-G-3) and The National Voluntary Guidelines by Ministry of Corporate Affairs (NVG-MCA) and has compared them with a self-composed CSR Disclosure Index (CSRDI). The social responsibility initiatives taken by select Indian Automotive Companies have been analyzed and the companies have been rated as per the disclosures made by them. The main focus of the research is to compare the CSR Rankings of companies as per CSRDI with the companies rankings as per GRI-G-3 and NVG-MCA. It was observed that out of 30 sensex companies, Maruti Suzuki and TATA Motors have been the pioneers in contribution towards CSR initiatives. The top five rated companies were TATA Motors, Maruti Suzuki, Mahindra and Mahindra, Hero Motocorp, Bajaj Auto, and Apollo Tyres.

Corporate Social Responsibility Disclosure: Responding to Investors’ Criticism on Social Media

International Journal of Environmental Research and Public Health ◽

10.3390/ijerph18147396 ◽

2021 ◽

Vol 18 (14) ◽

pp. 7396

Author(s):

Yuming Zhang ◽

Fan Yang

Keyword(s):

Social Media ◽

Social Responsibility ◽

Social Issues ◽

Media Criticism ◽

Csr Communication ◽

Depth Analysis ◽

Csr Disclosure ◽

Corporate Social ◽

Companies use corporate social responsibility (CSR) disclosures to communicate their social and environmental policies, practices, and performance to stakeholders. Although the determinants and outcomes of CSR activities are well understood, we know little about how companies use CSR communication to manage a crisis. The few relevant CSR studies have focused on the pressure on corporations exerted by governments, customers, the media, or the public. Although investors have a significant influence on firm value, this stakeholder group has been neglected in research on CSR disclosure. Grounded in legitimacy theory and agency theory, this study uses a sample of Chinese public companies listed on the Shanghai Stock Exchange to investigate CSR disclosure in response to social media criticism posted by investors. The empirical findings show that investors’ social media criticism not only motivates companies to disclose their CSR activities but also increases the substantiveness of their CSR reports, demonstrating that companies’ CSR communication in response to a crisis is substantive rather than merely symbolic. We also find that the impact of social media criticism on CSR disclosure is heterogeneous. Non-state-owned enterprises, companies in regions with high levels of environmental regulations, and companies in regions with local government concern about social issues are most likely to disclose CSR information and report substantive CSR activities. We provide an in-depth analysis of corporate CSR strategies for crisis management and show that crises initiated by investors on social media provide opportunities for corporations to improve their CSR engagement.

Comparative analysis of QISMUT+3’s Islamic corporate social responsibility

Journal of Islamic Marketing ◽

10.1108/jima-05-2020-0146 ◽

2021 ◽

Vol ahead-of-print (ahead-of-print) ◽

Author(s):

Agung Nur Probohudono ◽

Astri Nugraheni ◽

An Nurrahmawati

Keyword(s):

Social Responsibility ◽

Financial Performance ◽

Statistical Testing ◽

Content Type ◽

Islamic Bank ◽

Csr Disclosure ◽

Corporate Social ◽

The Impact ◽

Positive Effect

Purpose The purpose of this study is to analyze the impact of corporate social responsibility (CSR) disclosure on the financial performance of Islamic banks across nine countries as major markets that contribute to international Islamic bank assets (Indonesia, Malaysia, Saudi Arabia, UAE, Kuwait, Qatar, Turkey, Bahrain and Pakistan or further will be called QISMUT + 3 countries). Design/methodology/approach Islamic Social Reporting Disclosure Index (ISRDI) is being used as a benchmark for Islamic bank CSR performance that contains a compilation of CSR standard items specified by the Accounting and Auditing Organization for Islamic Financial Institutions. The secondary data is collected from the respective bank’s annual reports and it used the regression analysis techniques for statistical testing. Findings This study found that CSR disclosure measured by ISRDI has a positive effect on financial performance. Almost all ISRDI sub-major categories have a positive effect on financial performance except the “environment” subcategory. The highest major subcategory for ISRDI is the “corporate governance” category (82%) and the “environment” category (13%) is the lowest. For the UAE, Kuwait and Turkey, the ISRDI is positively affected by financial performance and the other countries on this research are not. Originality/value This study highlighted the economic benefits of social responsibility practices as a part of business ethics in nine countries that uphold the value of religiosity. Thus, the development of the results of this research for subsequent research is very wide open.