scholarly journals Corporate Sustainability Reporting and Financial Performance

2020 ◽  
Vol 12 (10) ◽  
pp. 4297
Author(s):  
Ionica Oncioiu ◽  
Anca-Gabriela Petrescu ◽  
Florentina-Raluca Bîlcan ◽  
Marius Petrescu ◽  
Delia-Mioara Popescu ◽  
...  
Keyword(s):  
Financial Performance ◽  
Business Performance ◽  
Reporting System ◽  
Corporate Sustainability ◽  
Sustainability Reporting ◽  
Corporate Social Reporting ◽  
Financial Factors ◽  
The Past ◽  
Corporate Social ◽  
A Company

In the past few decades, business performance has been approached from a multidimensional perspective, because a pro-active corporate sustainability reporting system for assessing the financial performance of an organization should at least address impacts at the organization and community levels, as well as the resulting associated social impacts. The purpose of this research was to identify the accessibility of corporate sustainability reporting instruments for Romanian managers and their role in increasing the financial performance of organizations. This study concludes that corporate social reporting indicators can be integrated into the reporting of the financial performance of a company and can transform sustainability into tangible value for all interested parties. In addition, the empirical results contribute to the understanding of corporate social responsibility practices; although being non-financial, these seem to be financially meaningful at a certain level after other financial factors are controlled for.

scholarly journals Corporate sustainability reporting by pharmaceutical companies: Is it what it seems to be?

2013 ◽  
Vol 11 (1) ◽  
pp. 754-764 ◽  
Author(s):  
Mohammad Istiaq Azim ◽  
Saiful Azam
Keyword(s):  
Corporate Sustainability ◽  
Sustainability Reporting ◽  
Document Management ◽  
Social Reporting ◽  
Annual Reports ◽  
Pharmaceutical Companies ◽  
Corporate Social Reporting ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Further Development

A well-functioning pharmaceutical industry can contribute directly to social wellbeing. Corporate sustainability is an important precondition for the further development and growth of the industry. In this research multi methods are used to provide a complete, holistic and contextual portrait of the level of CSR by pharmaceutical companies in a developing country - Bangladesh. Firstly, we used content analysis to investigate corporate social reporting by listed pharmaceutical companies. Secondly, we conducted surveys to document management responses. Thirdly, we sought stakeholders’ views on the extent to which they believe CSR is being implemented in the industry. Analysis of annual reports published in 2009- 2010 shows that only 26.67% of listed pharmaceutical companies made some CSR disclosure. However, more than seventy-five per cent of these disclosures are sweeping qualitative statements without any attempt at quantification. Most managers believe social reporting should strike a balance between meeting stakeholders’ reasonable expectations and running a successful business. The majority of stakeholders appear to favour mandatory requirements for CSR disclosure.

scholarly journals Managing Corporate Social and Environmental Disclosure: An Accountability vs. Impression Management Framework

2020 ◽  
Vol 13 (1) ◽  
pp. 296
Author(s):  
Adelaide Martins ◽  
Delfina Gomes ◽  
Manuel Castelo Branco
Keyword(s):  
Financial Performance ◽  
Conceptual Framework ◽  
Impression Management ◽  
Organizational Legitimacy ◽  
Social Reporting ◽  
Corporate Accountability ◽  
Environmental Reporting ◽  
Environmental Disclosure ◽  
Corporate Social Reporting ◽  
Corporate Social

Institutional environment demands from organizations to be accountable for their social and environmental actions and to provide information allowing the assessment of their long-term prospects for profitability may lead organizations to adopt Impression Management (IM) tactics to manage perceptions. Consequently, organizations may provide accounts demonstrating that they are good corporate citizens and possess the intangible assets required for future good financial performance. Although organizations have increased their corporate social reporting, the quality and reliability of those reports have been questioned. The literature suggests that these disclosures tend to be selective and biased, and do not enhance corporate accountability. This study proposes a formal conceptual framework linking IM, social and environmental accountability, financial performance, and organizational legitimacy. The arguments in this study are of economic, societal, and ethical concern, as IM behaviors may undermine the transparency of social and environmental reporting, and the decoupling between the economic and social image offered by companies through reporting and the reality. These insights also point at the complexities for organizations in dealing with accountability to all stakeholders. The conceptual framework proposed is useful for future studies aiming at understanding how organizations use IM in their corporate social reporting in the accountability process.

scholarly journals ANALISIS FAKTOR-FAKTOR KEUANGAN YANG MEMPENGARUHI KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

2013 ◽  
Vol 8 (4) ◽  
Author(s):  
Rima D. Mangundap ◽  
Herman Karamoy ◽  
Stanly Alexander
Keyword(s):  
Capital Structure ◽  
Financial Performance ◽  
Performance Management ◽  
Performance Appraisal ◽  
Significant Influence ◽  
Linear Regression Equation ◽  
Financial Factors ◽  
Simultaneous Testing ◽  
Specific Goal ◽  
A Company

Companies as a form of organization in general has a specific goal to be achieved in an effort to meet the interests of its members. Success in achieving the company's goal is performance management. Performance appraisal or performance of a company is measured because it can be used as the basis for decision making both internally and eksternal.Tujuan of this study was to determine Is asset structure, debt ratios, and capital structure affect the financial performance of companies either simultaneously or partially. The method used in this study is the linear regression equation berganda.Dalam simultaneous testing result that financial factors have a significant influence on the financial performance of the company. This is evidenced by calculated F value is greater than the value of F table  and significant values significantly smaller than the size. Subsequently the partial test of the three variables tested only a capital structure that has a significant influence on the financial performance of the company.

The Relationship of Sustainability Reporting and Share Prices with a Mediation of Green Invention: A Conceptual Review Paper

2021 ◽  
Vol 39 (10) ◽  
Author(s):  
Uzair Bhatti ◽  
Noralfishah Sulaiman
Keyword(s):  
Business Performance ◽  
Sustainability Reporting ◽  
Share Prices ◽  
The Social ◽  
Economic Practices ◽  
Sustainability Initiatives ◽  
Social Environmental ◽  
Corporate Social ◽  
Relationship Of ◽  
Sustainable Projects

Corporate Social Responsibility is considered to be an important part of company’s strategy. European and western countries are seriously improving the social, environmental, and economic practices to become a sustainable representatives. Firms which are implementing sustainable practices, likely to have a better business performance and brand image. Furthermore, Companies all over the world are encouraged to invest in the sustainable projects to build a better reputation to attract more investors. Besides, recent studies also showed that the investment in sustainable projects is considered to be a sunk cost for the company which discourages the investors to invest. The higher management needs to consider the investors behavior before investing in sustainable projects. The current study proposes a conceptual model to understand the investor’s behavior especially when management decides to promote the sustainable initiatives. This study will develop into a concrete hypothesis which will explore the shareholders reaction to the sustainable projects especially with mediation of green invention. The resulting model from the study will be taken as useful guide for adopting the sustainability initiatives which shows it will affect the share performance. 

Corporate Sustainability

2016 ◽  
pp. 291-306
Author(s):  
Taranjit Kaur
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Corporate Sustainability ◽  
Sustainability Reporting ◽  
Future Generation ◽  
Major Stakeholder ◽  
Corporate Social ◽  
The Cost

Everyone talks about corporate social responsibility when there is discussion on the profitability issue. As the society is the major stakeholder in any corporate, it is natural duty of the concerned company to full fill its responsibility towards the society. There are many issues which can be included in the corporate social responsibility but the question arise is that what will happen if a company don't focus on sustainability. The obvious answer is that without sustainability, the fulfilment of certain types of social responsibility activities by the company will not provide the true advantage of the CSR to the society. It can be put in this way that at the cost of long term benefits of the society, the short term benefits are provided if sustainability is sacrificed. The future generation will cry like anything for the loss we are making today. This paper is aimed to discuss the Corporate Sustainability Reporting through case study of Tata Consultancy Services (TCS).

scholarly journals ANALISIS LAPORAN KEUANGAN DI PERUSAHAAN

2021 ◽  
Author(s):  
Asniar
Keyword(s):  
Financial Performance ◽  
Production Capacity ◽  
Financial Statements ◽  
Economic Resources ◽  
Good Prospect ◽  
Ratio Analysis ◽  
Performance Information ◽  
The Past ◽  
A Company ◽  
Future Growth

The financial performance of a company can be interpreted as a good prospect or future, growth and development potential for the company. Financial performance information is needed to assess potential changes in economic resources, which may be controlled in the future and to predict the production capacity of existing resources. By using ratio analysis, based on data from financial statements, it will be possible to know the financial results that have been achieved in the past, to know the weaknesses of the company, as well as the results that are considered quite good.

scholarly journals Corporate Social Responsibility dan Kinerja Keuangan dengan Ukuran Perusahaan sebagai Variabel Moderasi

2021 ◽  
Vol 31 (10) ◽  
pp. 2518
Author(s):  
Alifia Nur Drianita ◽  
Henny Triyana Hasibuan
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Sampling Method ◽  
Sampling Technique ◽  
Company Size ◽  
Social Community ◽  
Corporate Social ◽  
A Company ◽  
Positive Effect

For a company that is increasingly developing, the level of exploitation of natural resources and its social community will certainly be higher and uncontrollable, therefore there is awareness from the company to implement corporate social responsibility (CSR). This study aims to determine the effect of CSR on financial performance with company size as a moderating variable. This research was conducted in mining sector companies listed on the IDX for the 2017-2019 period. The sampling method used was non-probability sampling with purposive sampling technique, where the results were a sample of 22 companies. Moderated regression analysis was used to analyze the data of this study. The results showed that CSR has a significant positive effect on financial performance, and company size can moderate the effect of CSR on financial performance. Keywords: Corporate Social Responsibility; Financial Performence; Company Size.

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