Corporate Social Responsibility Disclosure among Large Korean Companies

2012 ◽  
Vol 02 (11) ◽  
pp. 01-14
Author(s):  
Diane Y Lee
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Financial Crisis ◽  
Social Responsibility ◽  
Empirical Analysis ◽  
Asian Financial Crisis ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social ◽  
Made In

There are various definitions and schools of thoughts regarding Corporate Social Responsibility (CSR). With regards to CSR, cases for diverse stakeholders, not limited to primary traditional stakeholders such as shareholders or employees, should be made. Much progress has been made in response to CSR in Korea in the last decade after the Asian Financial Crisis. Also, the CSR practices in Korea somewhat resonate with those of Americans or Japanese due to Korea’s history. In this article, website disclosure about CSR and reference to various stakeholders alluded to in GRI index at UN has been analyzed – in other words, content analysis of disclosure on the websites of large Korean companies have been made. Also, simple empirical analysis has been carried out with regards to the firm’s performance and CSR degree and although the influence proved to be insignificant.

Corporate Social Responsibility Disclosure by SENSEX Companies in India

2014 ◽  
Vol 39 (1) ◽  
pp. 1-17 ◽  
Author(s):  
Aparna Bhatia ◽  
Subhash Chander
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Social Responsibility ◽  
Community Involvement ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Growth ◽  
Csr Disclosure ◽  
Corporate Social

Economic and social performances are the two strong pillars of sustainable corporate growth. The companies in India are now showing a genuine interest in the upliftment of the stakeholders they serve. They have started giving Corporate Social Responsibility (CSR) a place in their overall strategies of growth. This paper studies the extent of CSR disclosure made by leading companies constituting BSE SENSEX in India. The disclosure practices of 25 of these companies have been studied for the year 2009–2010 by preparing a CSR Index. Content Analysis has been used. Company-wise score and item-wise score has been calculated. The results show that the CSR disclosure by the leading companies in India is low. The company-wise mean disclosure is just 31 per cent while the category-wise mean disclosure is 40.32 per cent. The category of ‘Others’ followed by ‘Environment’ and then ‘Community Involvement’ are the most well-disclosed areas.

Studying Corporate Social Responsibility Activities in the Agri-Food Sector

2019 ◽  
pp. 1560-1573
Author(s):  
Anastasios Liapakis ◽  
Constantina Costopoulou ◽  
Theodore Tsiligiridis ◽  
Alexander B. Sideridis
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Financial Crisis ◽  
Social Responsibility ◽  
Strong Impact ◽  
Food Sector ◽  
Csr Strategies ◽  
Environmental Campaigns ◽  
Corporate Social

Despite the increasing interest in the adoption of corporate social responsibility by businesses in a variety of industries, hardly any attention has been paid to the agri-food sector and especially, to the Greek food sector. The agri-food sector has a strong impact on the economy, the environment and the society of each nation. In this light, the purpose of this article is to investigate the largest ninety-eight Greek food companies in dairy, meat, snack, flour & milling and fishing industries about their corporate social responsibility campaigns. A survey has been conducted based on the content analysis of the companies' website. The analysis' results show that companies in the Greek agri-food sector have started to pay attention in CSR strategies with the most portion of their CSR income to environmental campaigns even though the unfolding Greek financial crisis.

Studying Corporate Social Responsibility Activities in the Agri-Food Sector

2017 ◽  
Vol 8 (1) ◽  
pp. 1-13 ◽  
Author(s):  
Anastasios Liapakis ◽  
Constantina Costopoulou ◽  
Theodore Tsiligiridis ◽  
Alexander Sideridis
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Financial Crisis ◽  
Social Responsibility ◽  
Strong Impact ◽  
Food Sector ◽  
Csr Strategies ◽  
Environmental Campaigns ◽  
Corporate Social

Despite the increasing interest in the adoption of corporate social responsibility by businesses in a variety of industries, hardly any attention has been paid to the agri-food sector and especially, to the Greek food sector. The agri-food sector has a strong impact on the economy, the environment and the society of each nation. In this light, the purpose of this article is to investigate the largest ninety-eight Greek food companies in dairy, meat, snack, flour & milling and fishing industries about their corporate social responsibility campaigns. A survey has been conducted based on the content analysis of the companies' website. The analysis' results show that companies in the Greek agri-food sector have started to pay attention in CSR strategies with the most portion of their CSR income to environmental campaigns even though the unfolding Greek financial crisis.

scholarly journals THE EFFECT OF INTERNAL AND EXTERNAL MECHANISM ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE

2019 ◽  
Vol 3 (02) ◽  
pp. 113
Author(s):  
Astrid Rudyanto
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Social Responsibility ◽  
Firm Size ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Board Diversity ◽  
Corporate Social Responsibility Disclosure ◽  
Internal Mechanism ◽  
Corporate Social

<p><em>Corporate social responsibility disclosure should be </em><em>controlled </em><em>by internal and external mechanism to make sure that company is doing its </em><em>business </em><em>morally. </em><em>Board of commissioners are responsible for supervising company from </em><em>internal. This study uses board (of commissioner) diversity as internal mechanism. Board diversity is measured by board size, women on</em><em> board </em><em>, and board tenure. Public visibility acts as external mechanism to watch corporate social responsibility disclosure. Public visibility is measured by firm size, profitability, and listing age.  Corporate social responsibility disclosure is measured using content analysis made by Sembiring (2005). This study aims to examine the effect of board diversity and public visibility on corporate social responsibility disclosure. Using 177 manufacturing companies listed in Indonesia Stock Exchange </em><em>in the period of </em><em> 2013-2015, the result </em><em>shows substitution association of internal and external mechanism on </em><em>corporate social responsibility disclosure. This shows that one of those mechanisms is enough to increase corporate social responsibility disclosure and regulator shall consider external mechanism for making regulation on internal mechanism.</em><em> </em></p><p><strong><em>Keywords:</em></strong><strong><em> </em></strong><em>board diversity, corporate social responsibility disclosure, external mechanism, internal mechanism, public visibility</em><em></em></p>

scholarly journals Corporate Social Responsibility Disclosure and the Value Relevance of Annual Reports for Listed Banks in Kenya

2018 ◽  
Vol 14 (4) ◽  
pp. 329 ◽  
Author(s):  
Gitahi J. ◽  
Nasieku T. ◽  
Memba F.
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Social Responsibility ◽  
Value Relevance ◽  
Financial Analysts ◽  
Secondary Data ◽  
Annual Reports ◽  
Primary Data ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social

This study investigated the relationship between corporate social responsibility disclosure and value relevance of annual reports for listed banks in Kenya. To do so, the study used content analysis and financial analysts’ perception to quantify corporate social responsibility disclosure, included by banks in their annual reports. The sample comprised of the annual reports of ten banks listed on the Nairobi Securities Exchange (NSE) over the entire period from year 2010 to year 2015. The study focused on banks due to additional regulation by the Central Bank of Kenya, (CBK). A survey research design was adopted. The study used both primary data and secondary data. Primary data was obtained through survey questionnaires administered on respondents who were financial analysts at a total of sixty one Kenya’s Capital Markets Authority (CMA) licensed firms (investment banks, stock brokers, fund managers and investment advisers) as at 30 April 2016. Secondary data was obtained from the corporate action register and handbook by the Nairobi Securities Exchange, the daily market statistics from the NSE data and annual reports released by the banks. Content analysis program ATLAS.ti 8, OneLook dictionary and Ms Excel 2007 were used for content analysis. Data analysis was carried out using SPSS version 20 and Stata 13. Descriptive statistics and inferential statistics were used for analysis. The results revealed that corporate social responsibility disclosure had a positive and significant relationship with value relevance of annual reports which was measured by the average market price per share, (MPS). This study therefore concluded that corporate social responsibility disclosure in annual reports of listed banks in Kenya affect the value relevance of the annual reports. The study recommends an expanded role of the auditor in reviewing the corporate social responsibility disclosure and other accounting narratives. Currently in accounting reporting, the auditor is not obligated to formally audit accounting narratives. Instead, an auditor reviews the accounting narratives to ascertain if the narratives are consistent with the financial statements. The study also recommends more guidelines and regulations in relation to non-financial disclosures to ensure that firms put clearer information in the hand of investors.

An empirical analysis of town-forming enterprises' corporate social responsibility: Evidence from the Volga Federal District

2020 ◽  
Vol 18 (10) ◽  
pp. 1894-1909
Author(s):  
I.R. Badykova
Keyword(s):  
Regression Analysis ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Empirical Analysis ◽  
Spatial Data ◽  
Univariate Analysis ◽  
Federal District ◽  
Current Situation ◽  
Economic Situation ◽  
Corporate Social

Subject. This article explores the determinants of social responsibility of backbone enterprises. Objectives. The article aims to investigate the relationships between the socio-economic situation of the monotown where the backbone company operates, and corporate social responsibility (CSR). Methods. For the study, I used a regression analysis and univariate analysis of spatial data. The rating estimates calculated using an original methodology are used as a CSR proxy (dependent variable). Results. Presenting information about the current situation of backbone enterprises and monotowns in Russia, the article reveals the existence of relationships between the backbone enterprise's affiliation to a monotown with a certain socio-economic situation and the level of corporate social responsibility. Conclusions. The situation of the backbone companies is likely to deteriorate. Increasing the level of social responsibility during a crisis seems unlikely.

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