scholarly journals Corporate Social Reporting By Mauritian Banks

2015 ◽  
Vol 5 (2) ◽  
pp. 56 ◽  
Author(s):  
Dineshwar Ramdhony
Keyword(s):  
Human Resources ◽  
Commercial Banks ◽  
Annual Reports ◽  
Legitimacy Theory ◽  
Csr Reporting ◽  
Corporate Social Reporting ◽  
Narrow View ◽  
Csr Disclosure ◽  
Code Of Corporate Governance ◽  
Corporate Social

The paper examines CSR disclosures by commercial banks operating in Mauritius. Annual reports for the year 2011 were scrutinized using content analysis. Five categories of disclosure were chosen in line with the Code of corporate governance and prior studies. Due to the small number (20) of banks operating in the country all banks were selected. Findings show that banks with higher visibility disclose more CSR information thus confirming that the legitimacy theory is an explanation for CSR disclosure by Mauritian banks. CSR reporting is prevalent among all banks but forty percent of banks disclose CSR information relating to one category only showing a narrow view of CSR. The primary area of disclosure is ‘Human resources’ which is at odds with previous studies. The paper contributes to the scarce literature on CSR disclosures by banks in a developing country.

scholarly journals Social reporting in the annual reports of Iranian listed companies

2012 ◽  
Vol 10 (1) ◽  
pp. 26-33 ◽  
Author(s):  
Ali Yaftian ◽  
Victoria Wise ◽  
Kathie Cooper ◽  
Soheila Mirshekary
Keyword(s):  
Human Resources ◽  
Stock Exchange ◽  
Descriptive Analysis ◽  
Social Reporting ◽  
Annual Reports ◽  
Community Activities ◽  
Corporate Social Reporting ◽  
Industry Type ◽  
Csr Disclosure ◽  
Corporate Social

This paper examines corporate social reporting (CSR) in the annual reports of companies listed on the Tehran Stock Exchange (TSE) in Iran. Descriptive analysis and multiple linear regression techniques are used to analyse the extent of CSR disclosure and to test hypotheses regarding the relationships between CSR disclosure and four company characteristics namely size, profitability, financial leverage and industry type. Among five important themes of social disclosure (human resources, environmental performance and policies, community activities, energy consumption, and customer satisfaction and product quality) the human resources theme was found to be the most common type of disclosure made. Only the size of the disclosing company was found to be significantly related to the level of overall CSR disclosure.

scholarly journals Disclosure of Corporate Social Responsibility Practices

2020 ◽  
Vol 5 (2) ◽  
Author(s):  
Md Morshadul Hasan
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Commercial Banks ◽  
Stock Exchange ◽  
Financial Statements ◽  
The Body ◽  
Annual Reports ◽  
Csr Reporting ◽  
Csr Disclosure ◽  
Corporate Social

This study aimed to depict the disclosure of corporate social responsibility (CSR) practices of commercial banks in Bangladesh. The sample included annual reports for the year 2018 of twenty-eight commercial banks out of thirty commercial banks listed on the Dhaka Stock Exchange (DSE) as of June 30, 2019. The data were analyzed using the content analysis technique. The findings indicate that commercial banks have made CSR contributions to eight sectors and disclosed CSR information through thirteen sections of the annual report covering a mixture of four tools. Moreover, although most of the commercial banks have disclosed some quantitative data, the aggregate amount of qualitative and mixed types of CSR disclosure is higher than that of purely quantitative ones. Additionally, all commercial banks have utilized ‘other expense' section for CSR expenditures in the body of ‘financial statements', but most of the commercial banks have ignored ‘corporate social responsibility' sub-head and preferred ‘Donation' or ‘Subscription and Donation' sub-heads in the ‘notes to financial statements'. The overall finding indicates that the CSR disclosure issue in Bangladesh has not received sufficient attention from the commercial banks. This study, therefore, recommends that CSR reporting should be formalized and regulated to enhance stakeholders' confidence in an entity's CSR practice.

scholarly journals Application of Global Reporting Initiative (GRI) Principles for Measuring Quality of Corporate Social Responsibility (CSR) Disclosure: Evidence from Pakistan

2021 ◽  
Vol 13 (20) ◽  
pp. 11409
Author(s):  
Hina Ismail ◽  
Muhammad A. Saleem ◽  
Sadaf Zahra ◽  
Muhammad S. Tufail ◽  
Rao Akmal Ali
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Annual Reports ◽  
Global Reporting Initiative ◽  
Csr Reporting ◽  
Development Agenda ◽  
Csr Disclosure ◽  
Corporate Social

CSR Reporting is an essential mechanism for ensuring the transparency and accountability of companies towards sustainability performance. To further promote that sustainable development agenda, CSR-related regulations and policies have emerged worldwide, including in Pakistan. Therefore this study assesses the quality of corporate social responsibility in annual reports issued by firms listed at the Pakistan Stock Exchange. This study has operationalized the Global Reporting Initiative (GRI) principles for examining the quality of CSR disclosures. The paper sample comprised 540 annual reports of 90 financial or non-financial companies from the years 2012 to 2017. Content analysis is performed to look for six quality principles and measures, i.e., balance, comparability, accuracy, clarity, reliability, and timeliness. Results suggested that most Pakistani firms provide precise and on-time information and put less emphasis on the balance of information and comparable information. Moreover, this study also highlighted that organizations should implement the GRI principle for disclosing qualitative CSR report.

Corporate Social Responsibility Reporting in India: A Study of SENSEX Companies

2019 ◽  
Vol 44 (2) ◽  
pp. 209-223 ◽  
Author(s):  
Shafat Maqbool ◽  
M. Nasir Zamir
Keyword(s):  
Corporate Social Responsibility ◽  
Community Development ◽  
Social Responsibility ◽  
Annual Reports ◽  
Business Practices ◽  
Csr Reporting ◽  
Corporate Social Responsibility Reporting ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Environmental Activities

This study examines the corporate social responsibility (CSR) disclosure of Indian firms in the wake of the Companies Act, 2013. The annual reports of SENSEX companies for 2016–2017 were scanned to observe the dominant field of CSR reporting related to ‘community development’, ‘environmental activities’, ‘human resources’, ‘products & customer relations’ and ‘fair business practices’. Analysis of annual reports reveals that ‘fair business practices’ received most attention followed by ‘community development’ and ‘environmental activities’. Likewise, the most reported items have been ‘education’, ‘health’ and ‘energy conservation’. The results show that the CSR disclosure is pronouncedly communicated by ‘mining and mineral’ companies followed by ‘power sector’ companies.

scholarly journals Corporate Social Reporting: a Comprehensive Picture of Indonesian Mining Companies

The Winners ◽  
2014 ◽  
Vol 15 (2) ◽  
pp. 123
Author(s):  
Rosinta Ria Panggabean ◽  
Nuraini Sari ◽  
Lidiyawati Lidiyawati ◽  
Evi Steelyana
Keyword(s):  
Content Analysis ◽  
Performance Indicator ◽  
Annual Reports ◽  
Management Approach ◽  
Financial Reports ◽  
Csr Reporting ◽  
Corporate Social Reporting ◽  
Mining Companies ◽  
Types Of Information ◽  
Corporate Social

Recently, stakeholders demand that CSR reporting of a company provides social and environmental information as well as the financial information reported in financial statement. This research questioned whether CSR reporting of Indonesian mining companies may be regarded as a mechanism which social and environmental accountability are discharged. The purpose of this research is to provide a content analysis framework and information on the comprehensiveness of Corporate Social Responsibility (CSR) reporting of Indonesian mining companies. The methodology used is content analysis method by a framework derived from GRI G3.1 Guidelines. Comprehensive reporting contains three types of information for each disclosed CSR item: (i) vision and goals, (ii) management approach, and (iii) performance indicator. The framework was used to assess the comprehensiveness of CSR report by analyzing the 2012 financial reports and annual reports of Indonesian listed mining companies. The content analysis of CSR reporting of the listed mining companies in Indonesia shows a low level of comprehensive reporting. This finding agrees those of prior studies on the completeness of CSR reporting and adds to the debate regarding whether CSR reporting of Indonesian mining companies can be considered a mechanism for discharging social and environmental accountability.

scholarly journals CONSTRUCTION OF CORPORATE SOCIAL RESPONSIBILITY (CSR) DISCLOSURE INDEX AND ITS PRACTICES BY LISTED COMPANIES IN OMAN

2021 ◽  
pp. 57-68
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Listed Companies ◽  
Annual Reports ◽  
Governance System ◽  
Corporate Governance System ◽  
Csr Disclosure ◽  
Code Of Corporate Governance ◽  
Corporate Social

The importance of Corporate Social Responsibility has been acknowledged greatly as an objective of business sustainability. Whereas the measurement of CSR is always a source of argument among researchers. There are different approaches identified and used by researchers to measure CSR. The main objective of this study is to measure CSR disclosure by constructing an index based on content analysis. The study used the data of non-financial listed companies' annual reports to construct an index for the period 2016, 2017, 2018, and 2019. Thus, 291 firm-year observations are used in this study to construct and measure the CSR disclosure index. 40 elements are used to measure CSR disclosure based on five sub-themes. The result of the study reveals that as CSR disclosure requirement is mandatory in Oman according to the new corporate governance system, thus the listed companies are trying to cope and developing CSR charters. The evidence indicates that some companies have high CSR disclosure while few companies are still struggling with developing CSR charter and disclosing their activities. However, CSR disclosure improves significantly from 2016 to 2019, which shows a strict implementation of the code of corporate governance.

Corporate political connection and corporate social responsibility disclosures

2018 ◽  
Vol 31 (2) ◽  
pp. 725-744 ◽  
Author(s):  
Mohammad Badrul Muttakin ◽  
Dessalegn Getie Mihret ◽  
Arifur Khan
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
The State ◽  
Annual Reports ◽  
Political Connection ◽  
Legitimacy Theory ◽  
Corporate Sector ◽  
Content Type ◽  
Csr Disclosure ◽  
Corporate Social

Purpose The purpose of this paper is to examine the association of corporate political connection with the level of voluntary corporate social responsibility (CSR) disclosures to determine how the relationships between the state and the corporate sector influence CSR engagement. Design/methodology/approach Based on a neo-pluralist view of legitimacy theory, which conceptualizes the state as a concentration of power amenable to exploitation by the corporate sector, the study develops and empirically tests a hypothesis that CSR disclosures are inversely associated with political connection. A sample of 936 firm-year observations is used with data collected from annual reports of companies listed on the Dhaka Stock Exchange in Bangladesh from 2005 to 2013. Findings Results indicate that corporate political connection is associated with reduced CSR disclosures. This finding suggests that the perceived need for CSR disclosures as a legitimation strategy diminishes for politically connected firms. The finding supports a neo-pluralist argument that political connection could enable firms to eschew stakeholder pressure associated with potential legitimacy threats originating from poor CSR performance. This conclusion challenges the pluralist view of legitimacy theory that considers the state as a neutral arbiter resolving conflict among stakeholder groups in society. Originality/value The study makes a significant contribution to the literature by developing a neo-pluralist theorization of voluntary CSR disclosures within legitimacy theory and empirically testing it. Because prior empirical CSR disclosure research is largely underpinned by the pluralistic conception of society, examining this phenomenon from a neo-pluralist perspective enables a more complete understanding of CSR disclosure behaviors of firms.

scholarly journals Presenting a core-periphery model of voluntary CSR disclosure in Australian annual reports

2012 ◽  
Vol 9 (2) ◽  
pp. 438-448 ◽  
Author(s):  
Nicholas Paul Andrew ◽  
Mark Wickham ◽  
Wayne O’Donohue ◽  
Frank Danzinger
Keyword(s):  
Annual Reports ◽  
Voluntary Reporting ◽  
Csr Reporting ◽  
Corporate Strategies ◽  
Business Operations ◽  
Strategic Csr ◽  
Executive Managers ◽  
Csr Disclosure ◽  
Corporate Social ◽  
The Relationship

The relationship between perceived Corporate Social Responsibility (CSR) performance and desirable outcomes is well established in corporate governance literature. Over the past two decades in particular, there has been an increased recognition of this relationship by executive managers and a concomitant increase in the quantity and detail of CSR activities being voluntarily reported by companies has been observed. The increasing level of voluntary CSR reporting has been attributed to two main corporate strategies: to conform to social expectations and to legitimize business operations to salient stakeholder groups within the community. Whilst there has been extensive academic interest in the concept of CSR, it has focused almost exclusively on normative definitions of the concept, and/or the presentation of empirical evidence that details ‘why companies report their CSR activities’ and ‘what CSR activities they report’. What is lacking in the literature, however, is a focus on the ‘patterns of strategic CSR reporting’ by companies. Based on the recognition of voluntary reporting patterns in the Australian industry, we present a core/periphery model of strategic CSR disclosure. The model allows for predicting how companies will voluntarily disclose their CSR performance given the issues, events and/or crises that affect their industry environments.

The effect of award on CSR disclosures in annual reports of Malaysian PLCs

2015 ◽  
Vol 11 (4) ◽  
pp. 831-852 ◽  
Author(s):  
Abdirahman Anas ◽  
Hafiz Majdi Abdul Rashid ◽  
Hairul Azlan Annuar
Keyword(s):  
Climate Change ◽  
Annual Reports ◽  
Content Type ◽  
Reporting Practices ◽  
Csr Reporting ◽  
The Moment ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Practical Implications

Purpose – The paper aims to examine the determinants of corporate social responsibility (CSR) disclosures in the annual reports of Malaysian public listed companies (PLCs). In 2006, Bursa Malaysia Berhad (BMB) launched its CSR Framework (effective in 2007) which is supposed to guide the Malaysian PLCs’ CSR disclosures. It is believed that this CSR framework may influence CSR disclosures to be more systematic, yet there is no evidence whether this framework influences the extent and quality of CSR disclosures. Thus, this study examines this area of research. The study also tests the influence of award on CSR disclosures. Design/methodology/approach – CSR disclosure checklist was developed to analyse the extent and quality of CSR information disclosures in the year 2008 annual reports of the Malaysian PLCs. Findings – Malaysian PLCs disclose more CSR information related to community and environment than workplace and marketplace CSR themes. On the other hand, the quality of disclosure practices was minimal when it is compared to the extent of disclosure practices. Finally, the study also found that the award’s variable has a significant positive relationship with both the extent and quality of CSR disclosure practices of the Malaysian PLCs. Research limitations/implications – The recently developed BMB’s CSR framework seems to have impact on the level and systematic CSR reporting practices of Malaysian PLCs. However, the quality of CSR disclosures is considered minimal. Practical implications – The results of the study bring some practical implications to the regulators, particularly Bursa Malaysia. First, it is good to observe that most companies have practiced specific disclosure in a separate statement with regard to CSR. However, the format of presentation and the extent of disclosure vary among the firms. Second, further guidelines need to be developed to provide a clearer framework of disclosure for CSR information. At the moment, Bursa Malaysia only listed down general principles of CSR themes. In addition, the regulators should also look into the evolving issues in CSR, such as the issue of climate change reporting. For example, the Climate Disclosure Standards Board has issued a voluntary Climate Change Reporting Framework. Originality/value – This study examined both the traditional (i.e. firm size and profitability) and non-traditional (i.e. award) factors influencing management’s decision to disclose CSR information in the annual reports of the Malaysian PLCs. Furthermore, the study reported how Malaysian PLCs comply with the recently implemented CSR framework issued by BMB.

scholarly journals Corporate Social Responsibility (CSR) and Financial Performance in Islamic Commercial Banks and Islamic Business Units in Indonesia

2019 ◽  
Vol 2 (1) ◽  
pp. 1-22
Author(s):  
Cantika Aurelia Ritantri ◽  
Wahyu Trinarningsih
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Commercial Banks ◽  
Control Variable ◽  
Annual Reports ◽  
Business Units ◽  
Negative Effect ◽  
Csr Disclosure ◽  
Corporate Social

This study aims to examine the relationship between corporate social responsibility (CSR) and financial performance in islamic commercial banks and islamic business units in Indonesia over period 2011-2016 . CSR disclosure in this study uses the Islamic Social Reporting (ISR) index and financial performance measures using Return on Asset (ROA) and Return on Equity (ROE), with source of the data coming from the annual reports of each bank. This study uses a control variable such as the number of directors, number of Sharia Supervisory Boards (SSB), bank size, and bank age. This research aims to find out whether corporate social responsibility (CSR) affects financial performance or financial performance that affects corporate social responsibility (CSR). The result of this study show that financial performance affects corporate social responsibility. ROA has a positive effect on corporate social responsibility (CSR) and ROE has a negative effect on corporate social responsibility (CSR). The limit number of the sample become a lack in this study.

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