scholarly journals THE EFFECT OF NUMBER OF MEETINGS OF THE BOARD OF COMMISSIONERS, INDEPENDENT COMMISSIONERS, AUDIT COMMITTEE AND OWNERSHIP STRUCTURE UPON THE EXTENT OF CSR DISCLOSURE

2018 ◽  
Vol 3 (02) ◽  
pp. 41
Author(s):  
Raphita Fauzyyah ◽  
Sistya Rachmawati
Keyword(s):  
Corporate Governance ◽  
Ownership Structure ◽  
Audit Committee ◽  
Stock Exchange ◽  
Annual Reports ◽  
Global Reporting Initiative ◽  
Control Variables ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Environment Performance

This study aims to investigate the characteristics of corporate governance that affect the level of Corporate Social Reponsibility (CSR) disclosure in the firms that have business operations in the manufacturing field in Indonesia. Characteristics of the corporate governance used in this study are the number of meetings conducted by the board directors, independent commissioners, audit committee, managerial along with foreign that have ownership, and ownership concentration. The level of work on CSR disclosure was measured by using company’s social disclosure index (or later will be referred to as CSDI) based on standard used, namely Global Reporting Initiative (or later to be discussed as GRI) which will report standard items and then disclose the items in the firm’s annual report. This study also used the levels of the firm’s board commissioners, the composition or arrangement of women in the board, public along with institution ownership, and the control variables of this study was environment performance. The populations used in this study were firms that run business in the manufacture fieldwork sector that registered in Indonesian Stock Exchange (or known as IDX) in the 2014-2017. This disquisition using the method sampling purposive, the total population was reduced to 88 annual reports of firms that run mining business to be sampled in this research. The technique of data analysis used multiple regression method to determine whether there are relationship owned by the characteristics of corporate governance with CSR disclosure. The conclusion of the disquistion showed that composition of managerial ownership does not have significant and positive influence on the extent or level of CSR. The outcomes of the investigations also show that the two control variables have a significant influence on the extent or level of CSR.Key words:  audit committee, corporate social responsibility, ownership structure, board characteristics, composition of women on board, and environment performance 

scholarly journals DETERRMINAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DISCLOSURE PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

2020 ◽  
Vol 1 (1) ◽  
pp. 1-12
Author(s):  
Furqonti Ranidiah ◽  
Geby Dinasti
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Environmental Performance ◽  
Audit Committee ◽  
Stock Exchange ◽  
Annual Reports ◽  
Global Reporting Initiative ◽  
Company Size ◽  
Csr Disclosure ◽  
Corporate Social

ABSTRACT This study aims to determine the effect of environmental performance, auditcommittee, profitability, Leverage, and company size to corporate social responsibility (CSR) disclosure in companies listed on the Indonesia Stock Exchange. Corporate Social Responsibility disclosure measured by CSR index based on the Global Reporting Initiative (GRI) G4. The population of this study are manufacturing company listed on IndonesianStock Exchange in 2016-2018. Data collected by documentation method and literature study. Sampling using purposive sampling method, and obtained 18 companies in each period. Sources of data obtained from annual reports of companies listed on Indonesia Stock Exchange in 2016-2018. The analytical method for this study uses multiple regression analysis with SPSS 16.The result of this study showed that environmental performance and company size has positiveeffect to CSR disclosure. Audit committee and profitability has not effect to CSR disclosure, while Leverage has negative effect to CSR disclosure.Keywords: Corporate Sosial Responsibility (CSR) Disclosure, environmental performance, auditcommittee, profitability, Leverage, and company size, Global Reporting Initiative (GRI) G4.

scholarly journals Application of Global Reporting Initiative (GRI) Principles for Measuring Quality of Corporate Social Responsibility (CSR) Disclosure: Evidence from Pakistan

2021 ◽  
Vol 13 (20) ◽  
pp. 11409
Author(s):  
Hina Ismail ◽  
Muhammad A. Saleem ◽  
Sadaf Zahra ◽  
Muhammad S. Tufail ◽  
Rao Akmal Ali
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Annual Reports ◽  
Global Reporting Initiative ◽  
Csr Reporting ◽  
Development Agenda ◽  
Csr Disclosure ◽  
Corporate Social

CSR Reporting is an essential mechanism for ensuring the transparency and accountability of companies towards sustainability performance. To further promote that sustainable development agenda, CSR-related regulations and policies have emerged worldwide, including in Pakistan. Therefore this study assesses the quality of corporate social responsibility in annual reports issued by firms listed at the Pakistan Stock Exchange. This study has operationalized the Global Reporting Initiative (GRI) principles for examining the quality of CSR disclosures. The paper sample comprised 540 annual reports of 90 financial or non-financial companies from the years 2012 to 2017. Content analysis is performed to look for six quality principles and measures, i.e., balance, comparability, accuracy, clarity, reliability, and timeliness. Results suggested that most Pakistani firms provide precise and on-time information and put less emphasis on the balance of information and comparable information. Moreover, this study also highlighted that organizations should implement the GRI principle for disclosing qualitative CSR report.

scholarly journals PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN SUB SEKTOR TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA

2020 ◽  
Vol 6 (1) ◽  
pp. 59-65
Author(s):  
Noriko Thasya ◽  
Lisah Lisah ◽  
Angeline Angeline ◽  
Natasyah Gozal ◽  
Veronica Veronica
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Audit Committee ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Annual Reports ◽  
Good Corporate Governance ◽  
Corporate Social

This study aims to examine the effect of good corporate governance on corporate social responsibility. The Data that used in this research are all form of annual reports published by companies on the Indonesia Stock Exchange website. The population used is transportation sub Sector Company listed on the Indonesia Stock Exchange for the period 2014-2018 which amounted to 37 companies. Purposive sampling is used in this research to obtain 8 companies as research sample. The data were analyzed using multiple regression analysis using SPSS Version 25. The results of the research showed audit committee negatively influence on the corporate social responsibility, the board of commissioners has no influence on the corporate social responsibility, the institutional ownership negatively affected on the corporate social responsibility, and the independent commissioner no impact on the corporate social responsibility.

scholarly journals Pengaruh Corporate Social Responsibility Dan Mekanisme Corporate Governance Terhadap Nilai Perusahaan

JEMAP ◽  
2019 ◽  
Vol 1 (2) ◽  
pp. 265
Author(s):  
Rika Astrinika ◽  
H. Sri Sulistyanto
Keyword(s):  
Corporate Governance ◽  
Social Responsibility ◽  
Significant Influence ◽  
Firm Value ◽  
Audit Committee ◽  
Stock Exchange ◽  
Positive Influence ◽  
Manufacturing Companies ◽  
Csr Disclosure ◽  
Corporate Social

This study examines the influence of CSR and the mechanism of GCG on firm value. The main reasons are, first, disclosure of social responsibility is very important for the company's reputation. Second, CSR is no longer voluntary. Third, CSR disclosure can be linked to corporate governance. By using a sample of manufacturing companies listed on the Stock Exchange in 2011-2015, this study provides results that (1) disclosure has a positive and significant influence on firm value, (2) managerial ownership has a positive and insignificant influence on the value of the company, ( 3) institutional ownership has a negative and insignificant effect on the value of the company, (4) an independent board of directors has a positive and significant influence on the value of the company, and (5) the audit committee has a positive influence and significant influence on the value of the company

scholarly journals Corporate Social Responsibility, Corporate Governance and Aggressive Tax Action

2019 ◽  
Vol 22 (2) ◽  
Author(s):  
I Made Pradana Adiputra ◽  
Dwi Martani ◽  
I Putu Hendra Martadinata
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Audit Committee ◽  
Internal Audit ◽  
Annual Reports ◽  
Global Reporting Initiative ◽  
Probability Method ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social

This study aims to analyze the effect of corporate social responsibility disclosure and corporate governance on aggressive tax action. This study analyzes corporate social responsibility disclosure based on Global Reporting Initiative (GRI), corporate governance analysis using Asean Corporate Governance Scorecard and measurement of aggressive tax action by using abnormal book tax difference (ABTD). This study was conducted using secondary data in the form of annual reports and financial statements of companies listed on the Indonesia Stock Exchange in 2012-2014. Sampling was done by purposive sampling, with non probability method. Determination of many samples based on companies that disclose corporate social responsibility in accordance with content analysis on GRI4. Using regression analysis for testing the research model, the results of the analysis show that the disclosure of corporate social responsibility negatively affects aggressive tax action. The results also show that corporate governance through corporate boards can reduce aggressive tax action by firms, while the audit committee and internal audit in this study have little effect on the tendency of aggressive tax action. The study's contribution is to examine corporate governance factors that have not been tested in research on social responsibility by using GRI and Asean Scorecard measures against aggressive tax action.

Corporate governance effects on corporate social responsibility disclosure: empirical evidence from heavy-pollution industries in Iran

2019 ◽  
Vol 15 (2) ◽  
pp. 208-225 ◽  
Author(s):  
Mohammad Ali Fallah ◽  
Fayegh Mojarrad
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Audit Committee ◽  
Ownership Concentration ◽  
Annual Reports ◽  
Content Type ◽  
Heavy Pollution ◽  
Csr Disclosure ◽  
Corporate Social

PurposeThis paper aims to investigate the relationship between corporate governance (CG) and corporate social responsibility (CSR) disclosure in a sample of 64 companies listed on the Tehran Stock Exchange.Design/methodology/approachThis study opts for a descriptive-correlational method. To measure the extent of CSR disclosure and CG variables, companies’ annual reports and websites during 2014-2015 are content analyzed by applying a 64-item checklist. Boards’ size, age, tenure and independence, CEO duality, audit committee (AC) composition and ownership concentration are considered as CG variables. To ascertain the CG–CSR disclosure relationship, multivariate linear regression analysis is incorporated.FindingsBased on the results, audit committee composition, board tenure and ownership concentration positively influence CSR disclosure level with ownership concentration as the most influential variable, that is, in companies with majority shareholders ownership, managers tend to disclose more CSR information.Research limitations/implicationsOnly annual reports and company websites are analyzed. Researchers are encouraged to apply other methods such as interview and to consider other variables, such as board diversity, proportion of female members and the extent of shareholders activities, to measure CG.Practical implicationsThis paper provides implications at the policy level to identify governance mechanisms to increase CSR awareness of heavy-pollution industries in developing countries.Originality/valueStudies rarely examined CSR reporting in Iran, particularly among heavy-pollution companies. Besides, the paper highlights the role of majority shareholders and non-executive AC members in CSR disclosure.

scholarly journals Corporate Governance and Corporate Social Responsibility Society Disclosure: The Application of Legitimacy Theory

2020 ◽  
Vol 21 (2) ◽  
pp. 660-678
Author(s):  
Joanne Shaza Janang ◽  
Corina Joseph ◽  
Roshima Said
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Audit Committee ◽  
Annual Reports ◽  
Global Reporting Initiative ◽  
Legitimacy Theory ◽  
Governance Mechanisms ◽  
Corporate Governance Mechanisms ◽  
Corporate Social

It is important for companies to adhere to society’s values by engaging in corporate social responsibility activities to remain legitimate, which in turn, translated into disclosures in annual reports. Corporate governance mechanisms have been used as explanatory factors in determining the level of disclosures. This paper aims to determine the influence of corporate governance mechanisms on the society disclosure in Malaysian companies’ annual reports using the legitimacy theory. The level of society disclosure is examined against the Modified Society Disclosure Index (MoSDI), which was developed based on the society indicatorof Global Reporting Initiative Version 4.0, preliminary observation on the 2016 NACRA winners’ annual reports and past literature. The analysis involved 234 top Malaysian companies’ annual reports from 2014 to 2016. The results found that audit committee, independent directors, and size are significantly associated withthe level of society disclosure. By complying with good corporate governance practice, awareness can be raised and preventive measures can be taken in addressing society’s issues through proper society disclosure.The legitimacy gap can be reduced via the society disclosure.

scholarly journals PENGARUH GOOD CORPORATE GOVERNANCE, PERTUMBUHAN PERUSAHAAN, DAN KINERJA LINGKUNGAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY

AKUNTABILITAS ◽  
2021 ◽  
Vol 15 (1) ◽  
pp. 103-128
Author(s):  
Yaumil Khoiriyah ◽  
Refysha Syafilia Wirawan
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Audit Committee ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Good Corporate Governance ◽  
Corporate Social ◽  
Company Growth ◽  
Environment Performance

                                                         ABSTRACTThe purpose of this study was to obtain empirical evidence regarding the effect of Good Corporate Governance, company growth, and environment performance towards corporate social responsibility of registered manufacturing companies on the Indonesia Stock Exchange in 2016- 2018. The population of this study was the registered manufacturing companies on the Indonesia Stock Exchange (BEI) in 2016-2018. The technique of selecting samples was purposive sampling. Therefore, the sample was 38 manufacturing companies. The method of analysis uses descriptive statistical analysis methods. The results of this study proved that managerial ownership, institutional ownership, foreign ownership, and company growth did not affect on corporate social responsibility. Furthermore, the Audit Committee, board of commissioners, and environment performance affected on corporate social responsibility

scholarly journals Pengaruh Pengungkapan Corporate Social Responsibility dan Good Corporate Governance terhadap Profitabilitas Perusahaan Indeks Sri Kehati

2018 ◽  
Vol 27 (2) ◽  
pp. 286-304
Author(s):  
Syahrul Effendi
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Audit Committee ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Annual Reports ◽  
Good Corporate Governance ◽  
Corporate Social ◽  
Positive Effect

The purpose of this study was to examine the effect of disclosure of Corporate Social Responsibility and Good Corporate Governance to the profitability of a company incorporated in sri kehati index in the Indonesia Stock Exchange in the period 2011-2015. This research is a correlation regression testing as an article describing the phenomenon in the form of the relationship between variables. The research data was obtained from annual reports and financial sites Indonesia Stock Exchange (BEI). Samples used as many as 14 companies qualified financial reports, sustainability reports listed in Indonesia Stock Exchange in 2011-2015. The sampling technique used literature. This study uses multiple regression analysis. Based on the analysis it can be concluded that the disclosure of Corporate Social Responsibility positive effect on NPM. Good Corporate Governance (Size commissioners) positive effect on ROE, ROA. Good Corporate Governance (Independent Commissioner) no positive effect on ROA and NPM. Good Corporate Governance (Audit Committee) positive effect on ROA and ROE.

scholarly journals Pengaruh Good Corporate Governance dan Karakteristik Perusahaan Terhadap Pengungkapan Corporate Social Responsibility

2018 ◽  
Vol 16 (2) ◽  
pp. 130
Author(s):  
Aurellia Adi Leksono ◽  
Sansaloni Butar Butar
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Audit Committee ◽  
Global Reporting Initiative ◽  
Good Corporate Governance ◽  
Negative Effect ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Sustainability Report

This study examine the role of good corporate governance (GCG) and firm characteristics to expand corporate social responsibility (CSR) disclosure. CSR disclosure is measured by fraction of total items reported in Sustainability Report to 58 items index released by Global Reporting Initiative. Samples are collected from listed companies in BEI (Bursa Efek Indonesia) and have been participated in Indonesian Sustainability Report Award (ISRA during 2014-2016. As much as 22 companies have complete data for further analysis. Using multiple regression analysis, results showed that profitability have a positive effect on CSR disclosure and become the only accepted hypothesis in this research; size of board of commissioner, company size, and leverage have no effect on CSR disclosure; while audit committee meeting frequency have negative effect on CSR disclosure.

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