scholarly journals IMPACT OF SELECTED CORPORATE GOVERNANCE DETERMINANTS ON CORPORATE SOCIAL RESPONSIBILITY REPORTING IN SLOVAK INSURANCE COMPANIES

2019 ◽  
Author(s):  
Janka Grofčíková ◽  
◽  
Katarína Izáková ◽  
Dagmar Škvareninová ◽  
◽  
...  
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Insurance Companies ◽  
Corporate Social Responsibility Reporting ◽  
Corporate Social

scholarly journals EDITORIAL: Corporate governance, accounting and finance research outlook

2019 ◽  
Vol 16 (2) ◽  
pp. 4-6
Author(s):  
Doriana Cucinelli
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Accounting Standards ◽  
Board Governance ◽  
Corporate Ownership ◽  
Corporate Social Responsibility Reporting ◽  
Corporate Social ◽  
And Control ◽  
Governance Disclosure

The recent volume of the journal “Corporate Ownership and Control” is devoted to very interesting issues related to the corporate governance such as accounting standards, efficacy of board governance, corporate social responsibility reporting, corporate governance disclosure, ownership and firms’ performance.

scholarly journals Impact of Corporate Governance Practices on Corporate Social Responsibility: Evidence from Listed Banks, Finance and Insurance Companies in Sri Lanka

2019 ◽  
Vol 14 (2) ◽  
pp. 115-138
Author(s):  
Lingesiya Kengatharan ◽  
◽  
Thangarasa Sivakaran ◽  
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Sri Lanka ◽  
Social Responsibility ◽  
Firm Size ◽  
Audit Committee ◽  
Insurance Companies ◽  
Return On Assets ◽  
Governance Practices ◽  
Corporate Social

The objective of this study is to examine the impact of corporate governance practices on corporate social responsibility of the listed banks, finance and insurance companies in Sri Lanka over the period of 2013 to 2017. A sample of 20 firms out of 72 banks, finance and insurance firms listed on the Colombo Stock Exchange was considered for this study. The study utilized secondary data which were collected from annual reports of the sampled firm. Corporate social responsibility was measured by a 40-item disclose index. Corporate governance practices were measured by board size, board independence, women on board and size of audit committee. Return on assets and firm size were considered as control variables. Results of the study revealed that independent directors, return on assets and firm size have significantly positively influenced corporate social responsibility. Board size, women on the board and size of audit committee have not shown any significant impact on corporate social responsibility. The result of this study is deemed to benefit external investors and shareholders who will be able to know that how the firm committed their Corporate Social Responsible activities rather than profit maximization. Further the finding is useful for interested people such as public, government, and other financial institutions. Moreover, it will help to future researchers for further investigation related to this topic. Keywords: corporate social responsibility, corporate governance practices, stakeholder theory

scholarly journals The Effect of Corporate Social Responsibility on Profitability: A Study of Bank, Finance and Insurance Companies in Sri Lanka

2020 ◽  
Vol 10 (4) ◽  
pp. 70
Author(s):  
Piriya Muraleetharan ◽  
T. Velnamby ◽  
B. Nimalathasan
Keyword(s):  
Corporate Social Responsibility ◽  
Sri Lanka ◽  
Social Responsibility ◽  
Developed Countries ◽  
Underdeveloped Country ◽  
Insurance Companies ◽  
Correlation And Regression Analysis ◽  
Corporate Social Responsibility Reporting ◽  
Time Period ◽  
Corporate Social

The corporate social responsibility is essential depute in all organization. So all organizations think about how to achieved that their organization goals in this way one of the aspects as CSR. In this studies the effect of CSR on Profitability. This study tested by relation and impact supported on correlation and regression analysis. The data used were draw from 20 Bank finance and insurance companies in Sri Lanka. Panel data analysed by Bank finance and insurance companies CSR reports were analysed for the period of 2012 - 2016. The effect show that Corporate social responsibility reporting of the bank finance and insurance companies accrued during that time period. The results of the study also explained that there is a significant impact on profitability of the companies. This study was conducted in a underdeveloped country with various environment, economic and social aspects as  compared to developed countries.

Corporate governance and corporate social responsibility disclosures in insurance companies

2019 ◽  
Vol 27 (2) ◽  
pp. 284-300 ◽  
Author(s):  
Md Shahid Ullah ◽  
Mohammad Badrul Muttakin ◽  
Arifur Khan
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Insurance Companies ◽  
Board Independence ◽  
Managerial Ownership ◽  
Archival Data ◽  
Content Type ◽  
Female Directors ◽  
Corporate Social

Purpose The purpose of this study is to empirically examine the association between corporate governance and the extent of corporate social responsibility (CSR) disclosures in insurance companies, using archival data. Design/methodology/approach The data set comprises 277 listed insurance company-years in Bangladesh for the period of 2008 to 2014. The authors have used a checklist to measure the extent of CSR disclosures. The checklist was developed based on the previous CSR literature. The study uses a multiple regression analysis technique to investigate the association between different governance variables, particularly managerial ownership, institutional ownership, board independence and the proportion of female directors, and the extent of CSR disclosures in Bangladeshi insurance companies. Findings The authors find that board independence and the proportion of female directors have positive associations with the extent of CSR disclosures. However, the results indicate that managerial ownership is negatively associated with the extent of CSR disclosures. Originality/value Unlike most of the prior research that explored CSR disclosures in non-financial companies, the authors focus on financial companies, namely, insurance businesses. The authors provide empirical evidence using archival data that suggests that some governance mechanisms are important determinants of CSR disclosures in the insurance industry.

IMPLEMENTASI KINERJA KEUANGAN TERHADAP NILAI SPIRITUALITAS PRIBADI

2012 ◽  
Vol 16 (3) ◽  
pp. 332
Author(s):  
Whedy Prasetyo
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Annual Report ◽  
Main Concern ◽  
Good Corporate Governance ◽  
Corporate Social ◽  
The Relationship ◽  
Personal Spirituality

Development of financial performance in the application of Good Corporate Governance and Corporate Social Responsibility which affects the values of honesty private individuals, in order to be able to run the accountability, value for money, fairness in financial management, transparency, control, and free of conflicts of interest (independence). The main concern in this study is focused on achieving value personal spirituality through the financial performance and capabilities of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) in moderating the relationship with the financial performance of value personal spirituality. This study is a descriptive verifikatif. The unit of analysis in this study was 15 companies in Indonesia with a policy that has been applied through the concept since January of 2008 until now, with the support of the annual report of the company, the company's financial statements, company reports to the disclosure of Good Corporate Governance and Corporate Social Responsibility in the annual report. Overall reports published successively during the years 2008-2011. The results of this study indicate financial performance affects the value of personal spirituality, and for variable GCG obtained results that could moderate the relationship of financial performance to the value of personal spirituality. But for the disclosure of CSR variables obtained results can’t moderate the relationship with the financial performance of personal spirituality.

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