The Role of Governance Attributes in Corporate Social Responsibility (CSR) Practices Evidence From Jordan

2021 ◽  
pp. 255-279
Author(s):  
Hamzeh Adel Al Amosh
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Information Disclosure ◽  
Audit Committee ◽  
Primary Objective ◽  
Industrial Companies ◽  
The Social ◽  
Corporate Social ◽  
The Impact

The importance of information disclosure is increasing for stakeholders, mainly the non-financial disclosure, and the primary objective of the current study is to investigate the impact of a set of governance attributes on the level of corporate social responsibility disclosure in the Jordanian context. The study sample consisted of 51 industrial companies listed during 2012 to 2017; a set of statistical analyzes were used, such as descriptive statistics and multiple regression. Empirical evidence shows that the board size and audit committee play a crucial role in the social responsibility disclosure, while other factors (board activity, board compensation, non-executive directors, and audit company type) have no effect on disclosure. The findings are expected to have potential effects on the capital market in Jordan in terms of focusing on the strengths that support the social responsibility disclosure and the development of guidelines that contribute to promoting a disclosure culture between the listed companies, which support government plans in achieving sustainability.

A Comparison of CSR Disclosure Guidelines and a Self-Prepared CSR Disclosure Index- A Study of Select Automotive Companies

2015 ◽  
Vol 4 (2) ◽  
Author(s):  
N.K. Gupta ◽  
Shilki Bhatia
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Economic Environment ◽  
Global Reporting Initiative ◽  
The Social ◽  
Regulatory Bodies ◽  
Csr Disclosure ◽  
Corporate Social ◽  
The Impact ◽  
Voluntary Guidelines

In India, corporate social responsibility and its disclosure got attention during the eighties and have been gaining importance with time in present economic environment, especially after adoption of liberalization, privatization, and globalization (LPG) (Goswami, 2011). Guidelines, principles, and codes are being developed by various regulatory bodies in India and across the globe to increase transparency and accountability about both a companys daily operations and the impact of these operations on society (Tran, 2014) In this paper, the author has studied the CSR guidelines laid down by Global Reporting Initiative G3.1 (GRI-G-3) and The National Voluntary Guidelines by Ministry of Corporate Affairs (NVG-MCA) and has compared them with a self-composed CSR Disclosure Index (CSRDI). The social responsibility initiatives taken by select Indian Automotive Companies have been analyzed and the companies have been rated as per the disclosures made by them. The main focus of the research is to compare the CSR Rankings of companies as per CSRDI with the companies rankings as per GRI-G-3 and NVG-MCA. It was observed that out of 30 sensex companies, Maruti Suzuki and TATA Motors have been the pioneers in contribution towards CSR initiatives. The top five rated companies were TATA Motors, Maruti Suzuki, Mahindra and Mahindra, Hero Motocorp, Bajaj Auto, and Apollo Tyres.

BUSINESS SOCIAL RESPONSIBILITY: THEORETICAL OVERVIEW

2020 ◽  
Vol 73 (1) ◽  
pp. 196-203
Author(s):  
T.B. Tauyekelova ◽  
◽  
G.O. Abdikerova ◽  
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Main Issue ◽  
Scientific Theories ◽  
Factors Influencing ◽  
The Social ◽  
Corporate Social ◽  
Theoretical Overview

The main issue discussed in the article is the social responsibility of business. The article provides various definitions of the category of social responsibility. The concept of "social responsibility of business" is a multilevel and complex category. Responsibility includes ethical categories such as morality, duty and charity.The article examines the theoretical aspects of scientific approaches to corporate social responsibility, analyzes classical and modern scientific theories and concepts. The factors influencing the growing importance of corporate social responsibility in society, issues related to the role of business in the formation of a voluntary society are considered.

Information Disclosure, Social Responsibility, Trust, and Attitude Affect Loyalty to Housing Agents

2016 ◽  
Vol 44 (5) ◽  
pp. 717-726 ◽  
Author(s):  
Chun-Chang Lee ◽  
Yun-Ling Wu ◽  
Wen-Hsin Huang ◽  
Yu-Chen Lee ◽  
Pei-Ru Chen ◽  
...  
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Structural Equation Model ◽  
Information Disclosure ◽  
Structural Equation ◽  
Equation Model ◽  
Structural Relationships ◽  
Indirect Impact ◽  
Corporate Social ◽  
The Impact

We applied a linear structural equation model to explore the impact of information disclosure, social responsibility, trust, and attitude on consumers' loyalty to housing agents. Participants were 466 consumers and potential consumers of housing agency industry services, who completed a survey assessing the variables of interest. Results showed that information disclosure had a direct and significant impact on trust, and an indirect impact on trust through the mediator of corporate social responsibility (CSR), and that trust had an indirect and significant impact on loyalty through the mediator of attitude. The structural relationships among information disclosure, CSR, trust, and attitude should be acknowledged when discussing consumers' loyalty to housing agents.

scholarly journals Corporate Social Responsibility, Audit Committee Expertise, and Financial Reporting: Empirical Evidence from Korea

2021 ◽  
Vol 13 (19) ◽  
pp. 10517
Author(s):  
Haeyoung Ryu ◽  
Soo-Joon Chae ◽  
Bomi Song
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Reporting ◽  
Audit Committee ◽  
Earnings Quality ◽  
Audit Committees ◽  
Accounting Expertise ◽  
Corporate Social

Corporate social responsibility (CSR) involves multiple activities and is influenced by the cultural and legal environment of the country in which a firm is located. This study examines the role of audit committees’ (AC) financial expertise in the relationship between CSR and the earnings quality of Korean firms with high levels of CSR. Using a multivariate analysis, it investigates whether the ACs that include members with accounting expertise, finance expertise, or supervisory expertise individually affect a firm’s decision making. It also examines how ACs with diverse expertise contribute toward improving the financial reporting quality of firms with high levels of CSR. The results demonstrate that when there is a certified accountant in the AC of a firm that practices CSR based on ethical motivation, the earnings management through discretionary accruals is more strictly controlled. This is more effective when the AC comprises members with accounting and non-accounting expertise. This finding implies that the AC plays a positive role in improving the accounting information quality of firms with CSR excellence. Moreover, while the role of accounting experts in the AC is important for maintaining high earnings quality, combining other types of expertise creates synergy.

scholarly journals THE ROLE OF ACCOUNTANTS IN IMPLEMENTATION CORPORATE SOCIAL RESPONSIBILITY AT HOSPITAL Dr. H. MOH. ANWAR SUMENEP DISTRICT

2017 ◽  
Vol 14 (02) ◽  
pp. 120
Author(s):  
Syahril Syahril ◽  
Isnani Yuli Andini
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Statements ◽  
Qualitative Approach ◽  
Objective Analysis ◽  
The Social ◽  
Corporate Social ◽  
And Control ◽  
Descriptive Qualitative

Internal accountants has critical leverage to encourage hospitals to be involved in activities such as social or corporate social responsibility.This study aims to examines the role of internal accountants in the implementating of corporate social responsibility at RSUD Moh. Anwar Sumenep District. Research uses descriptive (qualitative) approach to interpret and describe data that obtained from observation, interview and documentation. This research concludes that RSUD Moh. Anwar Sumenep District does not have a clear standard about corporate social responsibility. Its only depends on the willingness of the organization, not an obligation to disclose in hospital financial statements. Internal accountant who is in charge of performing systematic and objective analysis and assessment on the operation and control of company's activities is needed to encourage companies to carry out social responsibility. Researcher suggest that governments needs to increasing their concern toward this issues whether in the form of programs, policies, regulations or awards of the social environment.Keywords: Internal Accountant, Corporate Social Responsibility, Hospital

scholarly journals PERAN MODERASI PERCEIVED CORPORATE SOCIAL RESPONSIBILITY DALAM PENGARUH TRUST TERHADAP LOYALITAS DAN REPURCHASE INTENTION PADA AIR MINUM DALAM KEMASAN MEREK AQUA DI SURABAYA

2017 ◽  
Vol 9 (2) ◽  
Author(s):  
Christina Esti Susanti
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Customer Loyalty ◽  
Repurchase Intention ◽  
Marketing Managers ◽  
Corporate Social ◽  
Customer Trust ◽  
The Impact

In recent business competition, marketing managers try to satisfying consumers and building stable-long term relationship between company and consumer. The relationship needs consumer’s trust to company. That is why marketing managers are interested in knowing the impact of trust, loyalty and corporate social responsibility (CSR) toward customer retention (repurchase intention) in order to develop the long term profitability of the company. The long term relationship with consumers results in profitability and also impacts of survival and company development. In other word, trust influences toward loyalty and consumer retention. In the same moment, it is not surprising that academicians and practitioner effort to understand trust, customer loyalty, repurchase intention and CSR. This research examines firstly, influence of customer trust toward customer loyalty. Secondly, the research examines influence of customer loyalty toward repurchase intention. Thirdly, the research examines the role of perceived CSR as a moderating variable on the influence customer trust toward customer loyalty. The packaged-drinking water Aqua is taken as the research context because the Aqua company have donated 10 litter clean water in East Indonesia for each of one litter consumer buying. The result of the research shows that perceived CSR play a strong and positive role of influencing trust toward loyalty. Otherwise, trust influences strongly toward loyalty and loyalty influences strong enough toward repurchase intention. The result is expected to give managerial benefit for Aqua Company and also theoretical development in marketing related to the moderation role of perceived CSR in the influence of trust toward loyalty and repurchase intention.

scholarly journals Roles and Challenges of Technology in Corporate Social Responsibility

2019 ◽  
Vol 6 (2) ◽  
pp. 5336-5340
Author(s):  
Mohamed Abualhaija DBA
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Global Economy ◽  
Atomic Bomb ◽  
Brand Name ◽  
Research Fields ◽  
The Social ◽  
Impact Of Technology ◽  
Corporate Social ◽  
The Impact

Many believe that Corporate Social Responsibility (CSR) is irrelevant and bad for businesses, while others swear of its strategic importance for the overall growth of local and global economies. This paper examines the impact of technology on corporates morals and social responsibility. Companies like GE and Nike direct resources and strategies to strengthen the environment and local and global communities. Through improving education programs and investing in technology, these companies attempt to fulfill their social responsibilities to all communities. Companies use corporate social responsibility to build a reputation and a brand name. Through technology exports, the world’s economy is synchronized. Creating and sharing technology enhances the world’s productivity and economy, mainly because developing countries are incapable of investing much in R&D. As the infusion of technology contributes to the growth of the global economy, the question remains to what degree the technological breakthroughs create ethical and moral concerns when exploring new frontiers, and to what degree scientists consider the social and ethical consequences when testing and investigating. This paper explores some of the ethical, social, and legal circumstances related to different controversial research fields to include creating the atomic bomb, human cloning, and the research of synthetic biology science.  

scholarly journals Corporate Social Responsibility and Financial Performance: The Moderating Role of Ownership Concentration in Turkey

2019 ◽  
Vol 11 (13) ◽  
pp. 3643 ◽  
Author(s):  
Elif Akben-Selcuk
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Ownership Concentration ◽  
Firm Financial Performance ◽  
Variable Approach ◽  
Corporate Social ◽  
The Impact ◽  
Moderating Role

The objective of this study is to investigate the impact of corporate social responsibility (CSR) engagement on firm financial performance in a developing country, Turkey, and to analyze the moderating role of ownership concentration in the CSR–financial performance relationship. The sample consists of non-financial public firms listed on the Borsa Istanbul (BIST)-100 index and covers the period between 2014 and 2018. Empirical results using an instrumental variable approach show that corporate social responsibility has a positive relationship with financial performance. Furthermore, findings indicate that this relationship is negatively moderated by ownership concentration even when endogeneity is controlled for.

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