scholarly journals Modern Business Activities and Firms’ Performance: The Case of Corporate Social Responsibility, Evidence from the Greek Listed Firms in the Athens Stock Exchange

2021 ◽  
Vol 12 (02) ◽  
pp. 429-451
Author(s):  
Aristeidis Papagrigoriou ◽  
Petros Kalantonis ◽  
Chrysoula Matsali ◽  
Panagiotis Kaldis
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Listed Firms ◽  
Modern Business ◽  
Athens Stock Exchange ◽  
Corporate Social

scholarly journals Corporate Social Responsibility (CSR) and Risk Taking: Evidence from Indonesia

2019 ◽  
Vol 8 (1) ◽  
pp. 152-162
Author(s):  
Rezki Ananda Mulia ◽  
Joni Joni
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Risk Taking ◽  
Stock Exchange ◽  
Listed Firms ◽  
Market Risks ◽  
Corporate Social

In this paper, we investigate the effect of Corporate Social Responsibility (CSR) on risk taking in Indonesia. We hand collect CSR and other corporate governance data from 2016-2017 for publicly listed firms on the Indonesian Stock Exchange (IDX). The results, based on 820 firm-year observations, suggest that CSR activity is negatively related to corporate’s risk. This means the presence of CSR activity is positively perceived by stakeholders. Therefore, it reduces operating and market risks of the company. Also, we test for endogeneity and the main findings remain similar.

scholarly journals Corporate governance and corporate social responsibility synergies: evidence from New Zealand

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Rashid Zaman ◽  
Muhammad Nadeem ◽  
Mariela Carvajal
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
New Zealand ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Business Practices ◽  
Content Type ◽  
Listed Firms ◽  
Responsible Business Practices ◽  
Corporate Social

Purpose This paper aims to provide exploratory evidence on corporate governance (CG) and corporate social responsibility (CSR) interfaces. Although there remains a voluminous literature on CG and CSR, very little effort has been put forward to explore the nature of this relationship. Design/methodology/approach Using interviews with Senior Executives of New Zealand Stock Exchange listed firms, this research assesses CG and CSR practices, identifies barriers for CG and CSR adoption and investigates the nature of the relationship between CG and CSR. Findings The results indicate a moderate level of CG and CSR practices, with a lack of resources and cost-time balance as common barriers for CG and CSR adoption. However, despite these barriers, we note that the majority of executives appreciate the increasing convergence between CG and CSR, and believe that a more robust CG framework will lead to more sustainable CSR practices. Originality/value These findings have important implications for managers and policymakers interested in understanding the CG-CSR nexus and promoting responsible business practices.

scholarly journals Nexus Between Corporate Social Responsibility, Environmental Disclosure and Financial Reporting Quality Among Listed Firms in Nigeria

2021 ◽  
Vol 12 (2) ◽  
pp. 93
Author(s):  
Odia Honesty Amenaghawon ◽  
Gbenga Ekundayo ◽  
Festus Odhigu ◽  
Mary Josiah
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Reporting ◽  
Stock Exchange ◽  
Reporting Quality ◽  
Financial Reporting Quality ◽  
Environmental Disclosure ◽  
Data Set ◽  
Listed Firms ◽  
Corporate Social

This paper seeks to provide a novel approach and insight into the synergies between corporate social responsibility (CSR), environmental disclosure (ED) and financial reporting quality (FRQ) which is emerging and changing rapidly. The study examined the nexus between corporate social responsibility (CSR), environmental disclosure (ED) and financial reporting quality (FRQ) among corporate entities listed on the Nigeria Stock Exchange (NSE). Data were collected from a sample of 169 listed firms in Nigeria. The research used a panel data set comprising of 624 firm year observations spanning the period 2015 to 2017. The empirical results of the study revealed that there exists a significant relationship between environmental disclosure(ED), firm size (FS), and financial reporting quality (FRQ). However, empirical evidence shows an insignificant relationship between social disclosure (SD), leverage and financial reporting quality (FRQ). We therefore recommend a proposal for the establishment of an inductive corporate social responsibility/environmental disclosure/financial reporting framework that future scientists/scholars can institute to explore the determinants of corporate social responsibility (CSR), environmental disclosure (ED) and financial reporting quality (FRQ) in developing countries.

scholarly journals The corporate social responsibility and dividend policy of listed firms in Ho Chi Minh stock exchange: The threshold regression model analysis

2017 ◽  
Vol 1 (Q3) ◽  
pp. 64-71
Author(s):  
Quyet Nguyen ◽  
Nga Thi Hang Phan
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Regression Model ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Theoretical Background ◽  
Threshold Regression ◽  
Listed Firms ◽  
Corporate Social ◽  
Threshold Regression Model

The objective of this paper is to examine the relationship between the corporate social responsibility (CSR) and dividend policy of listed firms in Ho Chi Minh Stock Exchange (HOSE) in the period of 5-year (from 2012 to 2016), and find out the optimal level of threshold of CSR variable. Previous researches are canvassed thoroughly for theoretical background and the threshold regression model is employed. The results of study indicate that there is a “single threshold” CSR which affects dividend policy.

scholarly journals The Determinants Of Corporate Social Responsibility Disclosure: Evidence From China

2013 ◽  
Vol 29 (6) ◽  
pp. 1833 ◽  
Author(s):  
Jianling Wang ◽  
Lin Song ◽  
Shujie Yao
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Information Disclosure ◽  
Stock Exchange ◽  
Annual Reports ◽  
Listed Firms ◽  
Corporate Social Responsibility Disclosure ◽  
Low Profile ◽  
Environmentally Sensitive ◽  
Corporate Social

<p>Employing the content analysis approach, this paper aims to identify the determinants of corporate social responsibility disclosure (CSRD) in China using the annual reports of over 800 A-share listed firms on the Shanghai Stock Exchange. We find that CSRD is positively associated with firm size, media exposure, share ownership concentration and institutional shareholding. Moreover, firms in High-Profile environmentally sensitive industries tend to disclose more corporate social responsibility (CSR) information than those in Low-Profile environmentally sensitive industries, supporting the view that political cost is the primary constraint for Chinese listed firms. Our results provide important insights for academics interested in the CSR issue in emerging economies, for enterprise managers interested in exploiting the annual reports as a strategy to legitimize their corporate social conduct, and for government regulators committed to improving CSR activities and information disclosure.</p>

scholarly journals THE INFLUENCE OF BOARD CHARACTERISTICS AND STATE HOLDING ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, EVIDENCE FROM VIETNAMESE LISTED FIRMS

2021 ◽  
Vol 22 (1) ◽  
pp. 190-201
Author(s):  
Thi Lien Huong Nguyen ◽  
Nhat Minh Tran ◽  
Manh Chien Vu
Keyword(s):  
Regression Analysis ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
State Ownership ◽  
Board Diversity ◽  
Listed Firms ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social ◽  
Firm Governance

Analysing the nexus between board diversity, CEO power, state holding, and corporate social responsibility disclosure in an emerging country: Vietnam, where some listed firms are held significantly by the State, is the fundamental objective of this study. In order to achieve this goal, we employed regression analysis using panel data. While board diversity consists of board gender diversification and board independence and CEO (executive) power, consisting of executive duality, executive holding (ownership), and deputy CEO, and state ownership are explanatory variables, and CSR disclosure is a dependent variable. The sample contains of 166 Vietnamese listed firms at the Hanoi Stock Exchange (HNX) for 2014−2016. After performing regression analysis, the result revealed that the proportion of female directors, deputy CEO, and state holding had a significant correlation with CSR publication. In contrast, the proportion of independent directors, CEO duality, and CEO ownership was found to be insignificant. Our research adds to the research on firm governance and CSR in several approaches. First, the paper adds to the study on the advancement of research toward corporate social responsibility and firm governance and CEO features impress on it. Second, our research expands CSR literature in developing countries, which has not been treated in detail. Fourth, this research advances and adds literature to some theories, including agency theory and resource-based view theory.

scholarly journals Corporate social responsibility and firm performance: Modified social contribution value per share

2021 ◽  
Vol 11 (2) ◽  
pp. 32-46
Author(s):  
Simon Man Shing So
Keyword(s):  
Corporate Social Responsibility ◽  
Firm Performance ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Least Square ◽  
Environmental Cost ◽  
Listed Firms ◽  
Social Contribution ◽  
Accrual Basis ◽  
Corporate Social

This study attempts to enhance the corporate social responsibility (CSR) performance measurement by introducing the concept of environmental contributions. As suggested by Xu and Zhu (2010), we modify the formula of social contribution value per share (SCVPS) developed by the Shanghai Stock Exchange (SSE) in 2008 by employing two environmental elements, namely, the audited environmental cost (AEC) and additional audited environmental cost (AddAEC). Using pooled least square regressions to examine the relationship between the two modified SCVPSs, under the accrual basis and the cash basis, and the performance of the listed firms in the SSE social responsibility index, we find that they have a positive relationship — a larger modified SCVPS corresponds to better CSR performance and firm performance. Our results for the two modified SCVPSs are relatively unaffected by the different ownership structures, state-owned (SO) and non-state-owned (NSO). Evidence also indicates that the influence on firm performance of the modified SCVPS under the accrual basis is more significant for SO firms than NSO firms. Companies are encouraged to increase their environmental contribution and SCVPS to go beyond the minimum environmental protection standards.

scholarly journals The role of foreign ownership in the CSR performance of agriculture listed firms in Indonesia

2021 ◽  
Vol 905 (1) ◽  
pp. 012012
Author(s):  
D Setiawan ◽  
M W Widawati ◽  
H P Rizky
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Foreign Ownership ◽  
Agricultural Industry ◽  
Listed Firms ◽  
Csr Disclosure ◽  
Corporate Social

Abstract This study aims to examine the effect of ownership structure on the disclosure of corporate social responsibility of agricultural firms in Indonesia. Specifically, this focuses on the effect of foreign ownership on CSR disclosure. The sample consisted of agricultural firms listed on the Indonesia Stock Exchange from 2017 to 2019; and the data were analyzed using multiple linear regression analysis. The results showed that foreign ownership has a significant positive effect and can increase the disclosure of corporate social responsibility, especially in agricultural industry firms.

scholarly journals The association between Corporate Social Responsibility Disclosure and accounting-based financial performance: a Kuwaiti evidence

2019 ◽  
Vol 16 (1) ◽  
pp. 1-13 ◽  
Author(s):  
Meshari Al-Hajri ◽  
Fawaz Al-Enezi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Firm Size ◽  
Stock Exchange ◽  
Listed Firms ◽  
Corporate Social Responsibility Disclosure ◽  
Industry Affiliation ◽  
Corporate Social ◽  
The Impact

The current study aims at extending prior accounting research on the association between Corporate Social Responsibility Disclosure (CSRD) and Corporate Financial Performance (CFP) using a sample of listed firms on Kuwait Stock Exchange (KSE) from 2011 to 2012. It conducts a regression analysis to investigate the association between CSRD and CFP, as well as investigates the impact of firm size, leverage, and industry affiliation as the key determinants suggested by prior research on the level of CSRD. The results of the present study reveal that both CFP and firm size have significant positive associations with CSRD, whereas, in contrast, firm’s leverage and firm’s industry affiliation show non-significant associations with CSRD.

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