scholarly journals Relationship Between Corporate Governance and Corporate Social Responsibility: Evidence From Nepalese Commercial Banks

2016 ◽  
Vol 9 (1) ◽  
pp. 137-144 ◽  
Author(s):  
Resam Lal Poudel
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Commercial Banks ◽  
Joint Venture ◽  
Sampling Technique ◽  
Governance Practices ◽  
Csr Disclosure ◽  
Corporate Social ◽  
The Relationship

The research paper aims to show the relationship between corporate governance (CG) and corporate social responsibility (CSR) disclosure in Nepalese commercial banks. In simple terms corporate governance is the system by which companies are governed. It is a set of rules and behaviors according to which companies are managed and controlled. Corporate social responsibility or sustainability is an important feature in contemporary business addresses different aspects like business ethics, stakeholder’s management and social performance. Effective corporate governance is expected to support effective and efficient corporate social responsibility within commercial banks. The content analysis of 10 commercial banks composing 5 Joint Venture (JV) Banks and 5 Non Joint Venture (NJV) Banks though judgmental sampling method based on stratified sampling technique was used to extract CSR disclosure items and corporate governance factors from secondary data specifically annual report for the period of one year. T-test was employed to test the level of significance. Regression analysis was used to examine the relationship between corporate social responsibility disclosure and independent variables associated with corporate governance practices. The study reveals that different variables associated with corporate governance practices are positively and significantly correlated with the level of corporate social responsibility initiatives based on all three models. The paper is useful to organization and statutory bodies to take consideration of corporate governance practices which will enhance corporate social responsibility initiatives.Journal of Nepalese Business Studies Vol. 9, No. 1, 2015 pp.137-144

Corporate social responsibility and shareholder support for corporate governance changes

2016 ◽  
Vol 12 (4) ◽  
pp. 687-705 ◽  
Author(s):  
Charles P. Cullinan ◽  
Lois S. Mahoney ◽  
Pamela Roush
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Environmental Performance ◽  
Design Methodology ◽  
Content Type ◽  
Governance Changes ◽  
Governance Practices ◽  
Corporate Social ◽  
The Relationship

Purpose This paper examines whether shareholders consider corporate social responsibility (CSR) performance when voting on corporate governance change proposals submitted by dissident shareholders. These proposals recommend changes to the corporate governance status quo and are made by dissident shareholders who are dissatisfied with the company’s existing governance practices. Design/methodology/approach Using 195 governance change proposals voted on during 2013, the paper examines the relationship between CSR performance (obtained from the MSCI database) and the level of voting support for these proposals. Findings This study finds that shareholder support for corporate governance change proposals submitted by dissident shareholders is positively related to firms’ CSR concerns, especially environmental concerns. Research limitations/implications The findings suggest that shareholders may be concerned with the potentially adverse effects of weak CSR performance, especially poor environmental performance, and may support changes to corporate governance structures when a company’s CSR and environmental performance is weaker. Originality/value As the first research to examine the relationship between CSR and proposed changes to corporate governance, this study provides unique insights into shareholder perceptions of the value of CSR based on shareholders’ support (or lack thereof) for governance changes proposed by dissident shareholders.

scholarly journals The Relationship among Media Exposure, Taxes Aggressiveness, and Corporate Governance on CSR Disclosure

2019 ◽  
Vol 4 (4) ◽  
pp. 96-105
Author(s):  
Agustin Palupi
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Media Exposure ◽  
Managerial Ownership ◽  
Firm Age ◽  
Corporate Social Responsibility Disclosure ◽  
Csr Disclosure ◽  
Corporate Social ◽  
The Relationship

Objective – Corporate social responsibility disclosure (CSRD) is an interesting issue, which has an influence on the decision of an investor when deciding whether to invest in a company. This study examines the empirical evidence about the factors which influence CSRD. The factors include media exposure, taxes aggressiveness, and corporate governance. Methodology/Technique – This study uses companies listed in the non-financial sector on the Indonesian Stock Exchange between 2014-2016. There are 64 companies that meet these criteria using a purposive sampling method. Findings – The results show that media exposure, taxes aggressiveness, institutional ownership, independent commissioner, and firm size have an influence on corporate social responsibility disclosure. Firm age, leverage, profitability, liquidity, and managerial ownership have no influence toward corporate social responsibility disclosure. Type of Paper: Empirical Keywords: Corporate Social Responsibility; Media Exposure; Taxes Aggressiveness; Firm Age; Leverage; Profitability; Liquidity; Institutional Ownership; Managerial Ownership; Independent Commissioner. Reference to this paper should be made as follows: Palupi, A; 2019. The Relationship among Media Exposure, Taxes Aggressiveness, and Corporate Governance on CSR Disclosure, Acc. Fin. Review 4 (4): 96 – 105 https://doi.org/10.35609/afr.2019.4.4(1) JEL Classification: M14, M19, M41.

scholarly journals Hubungan Good Corporate Governance dengan Nilai Perusahaan yang Dimoderasi Oleh Pengungkapan Corporate Social Responsibility dan Profitabilitas

2020 ◽  
Vol 21 (01) ◽  
Author(s):  
Yuliusman Yuliusman ◽  
Indra Lila Kusuma
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Company Value ◽  
Good Corporate Governance ◽  
Corporate Social ◽  
The Relationship

This study aims to examine the effect of Good Corporate Governance on firm value by disclosing Corporate Social Responsibility and profitability as a moderating variable. Good Corporate Governance variables are measured by CGPI scores. Company value variable is measured by Tobins' Q. Corporate Social Responsibility disclosure variables measured by the GRI 4.0 item checklist. The profitability variable is measured by Return on Assets (ROA). This study uses a sample of companies that participated in the IICG on the Indonesia Stock Exchange (IDX) for the period 2014 - 2018. The sampling technique used was purposive sampling. The sample used in this study amounted to 7 companies, a total of 35 data. The data analysis technique in this study is the moderation regression analysis. The software used for data processing is SPSS version 22 for Windows. The results of hypothesis testing are as follows. First, Good Corporate Governance influences company value. Second, disclosure of Corporate Social Responsibility is able to moderate the relationship between Good Corporate Governance and corporate value. Third, profitability is not able to moderate the relationship between Good Corporate Governance and firm value.

The influence of corporate governance practices on corporate social responsibility reporting

2018 ◽  
Vol 14 (1) ◽  
pp. 20-39 ◽  
Author(s):  
Afzalur Rashid
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Environmental Reporting ◽  
Content Type ◽  
Csr Reporting ◽  
Governance Practices ◽  
Csr Disclosure ◽  
Social And Environmental Reporting ◽  
Corporate Social

Purpose This study aims to investigate if “corporate governance practices” have any influence on firm corporate social responsibility (CSR) reporting by listed firms in Bangladesh. Design/methodology/approach This study uses a content analysis to examine specific corporate social responsibility (CSR)-related attributes from 101 publicly listed non-financial firms in Bangladesh. Using various attributes of social and environmental reporting, a disclosure index is also constructed. Findings The finding of this study is that corporate governance practices do not have any influence on firm CSR reporting. The findings, in particular, show that CSR disclosure by firms is not responsive to new corporate governance regulations. Research limitations/implications This study is subject to some limitations, such as the subjectivity or judgement associated in the coding process. Practical implications The implication of this study is that firm CSR practices are legitimization exercises and firms will not make increased disclosure due to regulator’s quest for institutionalisation of corporate governance practices. Originality/value This study contributes to the literature on the practices of CSR reporting in the context of developing countries following regulator’s quest for institutionalisation of corporate governance practices.

scholarly journals PENGARUH GOOD CORPORATE GOVERNANCE DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN

2019 ◽  
Vol 2 (2) ◽  
pp. 21 ◽  
Author(s):  
Leni Yuliyanti
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Sampling Technique ◽  
Significant Positive Effect ◽  
Good Corporate Governance ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Positive Effect

The objective  of  this  research was to discover  the  effects  of  Good Corporate Governance(CGC)  and  Corporate  Social  Responsibility  (CSR)  disclosure  on  firm  value.  This  studyemployed a descriptive-verifying method. The population in this study was the companies listedin  the  IICGP ranking,  selected  through  purposive  sampling  technique.  The  data  collectiontechnique  utilized  documentation  study  with  descriptive  analysis  technique  and  classicalassumption tests;  F test  and t  test.  The results  of  the study demonstrated that  GCG gavesignificant positive effect on firm value, CSR disclosure gave significant positive effect on firmvalue, as well as GCG and CSR disclosure gave significant positive effect on firm value.

Corporate Governance and Islamic Corporate Social Responsibility Disclosures : Shari’ah Compliant Companies in Malaysia

2021 ◽  
Vol 39 (10) ◽  
Author(s):  
Syahiza Arsad ◽  
Roshima Said ◽  
Haslinda Yusoff ◽  
Rahayati Ahmad
Keyword(s):  
Risk Management ◽  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Annual Reports ◽  
Return On Equity ◽  
Corporate Governance Mechanisms ◽  
Csr Disclosure ◽  
Corporate Social ◽  
The Relationship

The paper attempts to examine the relationship between six (6) Corporate Governance mechanisms (namely board matters, nomination matters, audit matters, remuneration matters, communication matters and risk management matters) of Shari’ah Compliant Companies (ShCC) with Islamic Corporate Social Responsibility (i-CSR) disclosure. The i-CSR disclosure index was developed by incorporated the five values of Maqasid Shari’ah and Maslahah. While, this study employed the corporate governance index based on the Malaysian Code on Corporate Governance (MCCG) 2007 (Securities Commission, 2007b), MCCG 2012 (Securities Commission, 2012), Corporate Governance Guide issued by Bursa Malaysia (Bursa Malaysia, 2012), and MCCG Index 2011 from the Minority Shareholder Watchdog Group (MSWG, 2011); Omar & Abdul Rahman, (2009) and Mohammed et al. (2009).  The research used content analysis and a sample of 187 ShCC annual reports from 2008 to 2013. STATA was used to assess the relationship between CG mechanisms and i-CSR disclosure in this analysis. The result of the relationship between CG mechanisms and i-CSR disclosure after statistically control by firm size (proxy by total assets) and profitability (proxy by return on assets, net profit margin and return on equity) showed that only remuneration matters (RM), communication matters (CM) and risk management matters (RK) positive and significantly influenced the i-CSR disclosure.

scholarly journals THE SHARIA SUPERVISORY BOARD AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE: A SHARIA PERSPECTIVE IN INDONESIA

2020 ◽  
Vol 8 (1) ◽  
pp. 821-828
Author(s):  
Winarsih Winarsih ◽  
Robiyanto Robiyanto
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Financial Services ◽  
Supervisory Board ◽  
Sampling Technique ◽  
Future Studies ◽  
Csr Disclosure ◽  
Corporate Social ◽  
The Relationship

Purpose of the study: This research aims to examine the relationship between the Sharia Supervisory Board (SSB) and the Corporate Social Responsibility (CSR) disclosure with financial performance as a mediating variable in Indonesia. By understanding the importance of the SSB responsibilities in the continuity of Sharia Banks, therefore, it is necessary to re-examine them. Methodology: This research was conducted on sharia banks registered in Sharia Banking Statistics of the Financial Services Authority (Otoritas Jasa Keuangan (OJK) in Bahasa) during the period of 2010-2016. There were 6 Sharia Banks involved as the sample of this study selected through a purposive sampling technique. Main Findings: The results showed that the Sharia Supervisory Board had a positive relationship with the CSR disclosure. But, this study implies that the CSR disclosure is not able to mediate the relationship between the SSB with the CSR disclosure of sharia banks in Indonesia. Applications of this study: In Indonesia, the purpose of existence of the SSB in Sharia Banks is to tend to comply with regulation, and this condition may affect the results. So, some measurement about the SSB in Indonesia is needed in future studies. Also, for future studies, it is suggested that they may add quality assets as a proxy for financial performance and other variables in order to obtain better results. Novelty/Originality of this study: This study tries to prove empirically the relationship between the SSB on the CSR disclosure of Sharia Banks in Indonesia with financial performance as its mediating variable. This study is indispensable to do in Indonesia, as the country with the biggest Muslim population in the world.

scholarly journals The Relationship Between Corporate Social Responsibility Practices and Firm Performance of Domestic Banks in Malaysia.

2018 ◽  
Vol 7 (2.29) ◽  
pp. 451 ◽  
Author(s):  
Janartini Santhirasegar ◽  
Suresh Ramakrishnan ◽  
Sanil S Hishan ◽  
Noriza Mohd Jamal
Keyword(s):  
Corporate Social Responsibility ◽  
Firm Performance ◽  
Social Responsibility ◽  
Commercial Banks ◽  
Return On Equity ◽  
Csr Reporting ◽  
Domestic Banks ◽  
Csr Disclosure ◽  
Corporate Social ◽  
The Relationship

The focus on corporate social responsibility (CSR) has been active in the public attention within Malaysia for the past ten years, and as such has become a strength in many corporations’ public relations as what demonstrate in the bank's campaign strategy. In fact, the importance of CSR initiatives may have a direct impact on the success of the business as many organizations worldwide have come under pressure to meet the terms of the international CSR standards and practices. Therefore, this study seeks to measure the level of CSR disclosure by domestic banks in Malaysia from the year 2008 until 2015. This study used content analysis method to identify the CSR activities and disclosure score that was obtained from annual reports and sustainability reports for the commercial banks. Overall, the findings indicate that commercial banks in Malaysia promotes important roles in community and philanthropy. Additionally, this study will also examine the relationship between CSR and firm performance of in commercial banks Malaysia from the year 2008 until 2015. This study used correlation analysis to analyze the relationship between dependent variables, namely return on assets, return on equity and earnings per share, and independent variables which is the CSR disclosure. The overall sample results revealed only return on asset and return on equity has significant relationship with CSR. Thus, a greater profitability can be achieved through appropriate CSR practice. CSR reporting should not be a practice only for special or infrequent events rather it should be a continuous process, and banks need to incorporate CSR reporting more.   

Corporate Social Responsibility and Financial Performance in Nepalese Commercial Banks

2021 ◽  
Vol 1 ◽  
pp. 30-34
Author(s):  
Naba Raj Adhikari
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Commercial Banks ◽  
Banking Sector ◽  
Joint Venture ◽  
Positive Impact ◽  
Firm Financial Performance ◽  
Corporate Social ◽  
The Relationship

This study aims to identify the relationship between corporate social responsibility and financial performance of commercial banks in Nepal. Out of the 28 commercial banks under the population, only 6 banks were selected as the sample for the study through purposive sampling technique comprising 2 government owned, 2 joint venture and 2 private commercial banks covering financial year ranges from 2016/17 to 2018/2019. The results indicate that CSR exerts positive impact on financial performance of the Nepalese government owned banks and provides great insights for management, to integrate the CSR with strategic intent of the business. In contrary it revealed negative impact on financial performance in joint venture banks. Furthermore CSR have significantly low positive impact on financial performance. The study concluded that the relationship between CSR and firm financial performance differs in every category of Nepalese commercial banks. This study can be used for further research regarding corporate social responsibility and financial performance in cross banking sector as well as cross country comparisons.

scholarly journals Peran good corporate governance, profitabilitas, size dan likuiditas dalam mengungkap corporate social responsibility

2019 ◽  
Vol 7 (1) ◽  
Author(s):  
Dian Yuni Damayanti
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Good Corporate Governance ◽  
Analysis Technique ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Positive Effect

Corporate Social Responsibility (CSR) is one of several corporate responsibilities for stakeholders. The Company will disclose its social responsibility practices so that the contributions they had can be recognized by the stakeholders. This study aims to determine the effect of Good Corporate Governance (GCG), profitability, size, and liquidity to CSR disclosure. GCG is measured using independent commissioners, managerial ownership, and institutional ownership. This study uses a manufacturing company in Indonesia as the sample in the period 2012-2015. The sampling technique used is purposive sampling method. The analysis technique used is multiple regression analysis. The results showed that independent commissioners, managerial and liquidity ownership had no effect on CSR disclosure, while institutional ownership, profitability and firm size had a significant positive effect on CSR disclosure.

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