scholarly journals Corporate Social Responsibility (CSR)’s Pattern of Multinational Enterprises in context of Global Reporting Initiative-GRI-G4: Evidence from Pakistan

2021 ◽  
Vol 2 (1) ◽  
pp. 1-15
Author(s):  
Maqsood Hayat ◽  
Shehzad Khan ◽  
Kiran Alim
Keyword(s):  
Corporate Governance ◽  
Multinational Enterprises ◽  
Research Study ◽  
Distinct Pattern ◽  
Inductive Method ◽  
Global Reporting Initiative ◽  
Research Questions ◽  
Set Up ◽  
Corporate Social ◽  
Contextual Meaning

The study aims to explore the CSR's structure over some time (2016-2019) and draw a distinct pattern about the MNEs operating in Pakistan. Content analysis was used to extract the contextual meaning from the available data to set up the foundation for further research questions and draw a basic CSR prototype through an inductive method to develop a theory. CSR's structure is scattered and irregular in Pakistan. The exact pattern and involvement in specific dimensions are not defined, and the tendency is not identical even in the same industry. All enterprises operating in Pakistan need to exercise the updated corporate governance styles, practice both local and international CSR standards to achieve maximum corporate benefits. CSR concept is a 'time & space' sensitive phenomenon and receptive to domestic culture and institution, especially in developing countries. This research study has tried to sketch a fundamental and general but exact pattern of CSR activities observed within MNEs working in Pakistan.

scholarly journals Pengaruh Mekanisme Internal Corporate Governance Terhadap Pengungkapan Corporate Social Responsibility (CSR) Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019

2020 ◽  
Vol 5 (2) ◽  
pp. 37-54
Author(s):  
Indira Shinta Dewi
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Global Reporting Initiative ◽  
Purposive Sampling ◽  
Corporate Social

Tujuan penelitian ini untuk mengetahui dan memperoleh bukti empiris tentang pengaruh mekanisme internal corporate governance terhadap pengungkapan Corporate Social Responsibility (CSR) yang terdaftar di Bursa Efek Indonesia tahun 2017-2019. Mekanisme internal corporate governance dikaji melalui komisaris independen dan komite audit. Pengukuran tanggung jawab sosial perusahaan didasarkan pada Global Reporting Initiative (GRI) yang dilihat dari laporan tahunan perusahaan. Sampel yang menjadi objek penelitian ini adalah semua perusahaan manufaktur yang terdaftar di dalam Bursa Efek Indonesia tahun 2017-2019 dengan memenuhi kriteria yang telah ditetapkan. Total sampel penilitian selama tiga tahun pengamatan adalah 211 sampel, dengan menggunakan metode purposive sampling. Analisis data dilakukan dengan metode regresi linier berganda. Hasil dari penelitian ini menunjukkan bahwa  komisaris independen, komite audit, berpengaruh terhadap pengungkapan corporate social responsibility.

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.

scholarly journals Analisis Corporate Social Responsibility (CSR) Terhadap Return Saham dan Nilai Perusahaan dengan Good Corporate Governance (GCG) Sebagai Pemoderating

2019 ◽  
Vol 17 (1) ◽  
pp. 60
Author(s):  
Ria Manurung
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Secondary Data ◽  
Global Reporting Initiative ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Good Corporate Governance ◽  
Corporate Social

The implementation of social responsibility has been widely applied to various types of companies including profit-based manufacturing companies. This is because the implementation of corporate social responsibility (CSR) is able to influence the performance of the company. Through corporate social activities, making the name of the company can be great in the eyes of the wider community. This research was conducted with the aim of obtaining results or output empirically to test the effect of corporate social responsibility (CSR) on stock returns and the value of companies with good corporate governance as moderating. This research examines companies engaged in manufacturing that have been registered with the Indonesia Stock Exchange (IDX) for the 2015-2017 period. A total of 539 manufacturing companies were used as populations with purposive judgment sampling as a sampling method. The indicator used to measure Corporate Social Responsibility variables is using the Sustainability Reporting Guidelines (SRG) method by the Global Reporting Initiative (GRI) as its issuer. And for the proxy of the Good Corporate Governance variable, it uses managerial ownership. Managerial ownership is acting as a management who actively participates in decision making and also as a shareholder in the company, and the measurements made for company value variables are using the Tobin's Q index. The data analysis technique used in the study is multiple regression analysis hypothesis testing using SPSS version 24. The method used in this research is the documentation method carried out by collecting secondary data published by the company on the Indonesia Stock Exchange in the form of annual reports which include financial statements of manufacturing companies in 2015-2017. Secondary data collection is done by tracing data through literature and manuals on the Indonesia Stock Exchange (IDX). This research is a quantitative study with a correlational analysis method to examine the effect of independent variables on the dependent variable.

scholarly journals Analisis Corporate Social Responsibility (CSR) Terhadap Return Saham dan Nilai Perusahaan dengan Good Corporate Governance (GCG) Sebagai Pemoderating

2019 ◽  
Vol 17 (1) ◽  
pp. 60
Author(s):  
Ria Manurung
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Secondary Data ◽  
Global Reporting Initiative ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Good Corporate Governance ◽  
Corporate Social

The implementation of social responsibility has been widely applied to various types of companies including profit-based manufacturing companies. This is because the implementation of corporate social responsibility (CSR) is able to influence the performance of the company. Through corporate social activities, making the name of the company can be great in the eyes of the wider community. This research was conducted with the aim of obtaining results or output empirically to test the effect of corporate social responsibility (CSR) on stock returns and the value of companies with good corporate governance as moderating. This research examines companies engaged in manufacturing that have been registered with the Indonesia Stock Exchange (IDX) for the 2015-2017 period. A total of 539 manufacturing companies were used as populations with purposive judgment sampling as a sampling method. The indicator used to measure Corporate Social Responsibility variables is using the Sustainability Reporting Guidelines (SRG) method by the Global Reporting Initiative (GRI) as its issuer. And for the proxy of the Good Corporate Governance variable, it uses managerial ownership. Managerial ownership is acting as a management who actively participates in decision making and also as a shareholder in the company, and the measurements made for company value variables are using the Tobin's Q index. The data analysis technique used in the study is multiple regression analysis hypothesis testing using SPSS version 24. The method used in this research is the documentation method carried out by collecting secondary data published by the company on the Indonesia Stock Exchange in the form of annual reports which include financial statements of manufacturing companies in 2015-2017. Secondary data collection is done by tracing data through literature and manuals on the Indonesia Stock Exchange (IDX). This research is a quantitative study with a correlational analysis method to examine the effect of independent variables on the dependent variable.

scholarly journals CSR's Pattern and Trends within Multinational Enterprises Operating in China

2019 ◽  
Vol IV (II) ◽  
pp. 119-140
Author(s):  
Maqsood Hayat ◽  
Shehzad Khan ◽  
Muhammad Faizan Malik
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Multinational Enterprises ◽  
Secondary Data ◽  
Reporting Quality ◽  
Consumer Products ◽  
Global Reporting Initiative ◽  
Study Variable ◽  
Chinese Mnes ◽  
Corporate Social

This study examines the trends of corporate social responsibility (CSR) dynamics within multinational enterprises (MNEs) operating in China. Secondary data was gathered from the published reports (e.g., annual, CSR, sustainability etc.) to measure the study variable with the help of global reporting initiative (GRI-G4) and compute a comprehensive CSR' outline. This study institutes the fundamental but general drifts about the concept of CSR within MNEs in China. Overall, it was found that the inclination of CSR activities is towards social; followed by environmental and economic dimensions. While comparing CSR performance among various sectors, it was reflected that exploration & production, manufacturing and consumer products sectors have outperformed. Similarly, on average, Chinese MNEs disclosed proportionately more CSR activities than Non-Chinese MNEs. These results are very significant both for researchers and corporate practitioners. This research has not only examined the CSR's indicators quantitatively but also its reporting quality, in a quantitative and qualitative manner.

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 Corporate Governance dan Corporate Social Responsibility terhadap Kualitas Laba dan Nilai Perusahaan

2019 ◽  
Vol 4 (1) ◽  
pp. 79-86
Author(s):  
Hennyta Hutapea
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Earnings Quality ◽  
Global Reporting Initiative ◽  
Board Members ◽  
Board Diversity ◽  
Csr Disclosure ◽  
Corporate Social

This study aims to examine the effect of corporate governance (CG) and corporate social responsibility (CSR) disclosure of earnings quality and firm value. Corporate governance with board diversity is measured from the aspect of age and background study of board members. CSR disclosure in the company’s annual report is measured by the score of Global Reporting Initiative (GRI). This study measures the company’s earnings quality with discretionary accruals (DA), and the firm value with tobin’s q ratio. This study use a sample of 160 non-financial companies listed on the Indonesia Stock Exchange (BEI), so the total observations in this study are 640 samples. The result of this study provide empirical evidence that age and background study of board members don’t affect the quality of earnings and firm value, but the CSR activities affect the firm value.

Corporate governance and COVID-19: a literature review

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Andreas Koutoupis ◽  
Panagiotis Kyriakogkonas ◽  
Michail Pazarskis ◽  
Leonidas Davidopoulos
Keyword(s):  
Corporate Governance ◽  
Literature Review ◽  
Systematic Literature Review ◽  
Developed Countries ◽  
Future Research ◽  
Accounting Data ◽  
Content Type ◽  
Research Questions ◽  
Corporate Social ◽  
The Impact

Purpose The purpose of this study is to review the literature on corporate governance (CG); environmental, social and governance (ESG) issues and corporate social responsibility (CSR) during the Coronavirus disease 2019 (COVID-19) pandemic and addresses three research questions: What are the characteristics of the literature on CG and COVID-19? What are the themes in CG in the COVID-19 era? and What are key areas of future research on CG and COVID-19? Design/methodology/approach The authors attempted a systematic literature review of 62 studies published in 2020. The authors used four criteria to identify characteristics of the literature on CG and COVID-19 and three criteria to identify key themes in the literature addressing CG and the pandemic. The authors analyzed answers to the above research questions and proposals from studies reviewed to guide future research. Findings CG in the context of COVID-19 has been studied mostly in developed countries and within a theoretical framework. As accounting data are insufficient, more research is required in all countries (developed, emerging and other). Further, there are no conclusive results regarding the relevance of ESG and CSR to financial performance. Future research should use additional methodologies and data sources to fully explain the impact of COVID-19 on CG. Practical implications Practitioners and policymakers could benefit from the study, as the authors present key challenges to CG for the present and the future. Originality/value This study is the first to provide a systematic literature review on CG during the COVID-19 pandemic and presents current trends, challenges and avenues for future research.

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 

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