scholarly journals Value creation disclosure in CSR reports: evidence from Poland

2017 ◽  
pp. 61-78 ◽  
Author(s):  
Justyna Fijałkowska ◽  
Małgorzata Macuda
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Value Creation ◽  
Theoretical Concept ◽  
Csr Reporting ◽  
Descriptive Information ◽  
Deductive Method ◽  
Descriptive Approach ◽  
Corporate Social ◽  
Csr Engagement

Value creation disclosure in CSR reports: evidence from Poland Nowadays, many companies are involved in the idea of corporate social responsibility (CSR) and they perceive it as a source of value creation. But the question arises if companies measure and report the value created via CSR engagement or whether they present mainly descriptive information concerning their actions and activities within CSR. The aim of this paper is to present what the CSR reporting prac- tices in Poland are concerning value creation measurement and disclosure. The theoretical concept of value creation via CSR activities is analyzed and confronted with a practical disclosure in all the CSR reports published by Polish companies in the years 2013-2015. To achieve the research aim, a literature review, content analysis of source documents (CSR reports), synthesis, and the deductive method were used. In the paper, the descriptive approach to accounting is applied.

scholarly journals THE DISCLOSURE OF CORPORATE SOCIAL RESPONSIBILITY (CSR), BASED ON THE MAQASID AL-SHARIAH IN MALAYSIA AND MENA REGION

2021 ◽  
Vol 3 (7) ◽  
pp. 114-126
Author(s):  
Nur Hanisah Razali ◽  
Nizam Jaafar ◽  
Ismail Ahmad
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Social Responsibility ◽  
Annual Report ◽  
Financial Institution ◽  
Islamic Banks ◽  
Mena Region ◽  
Csr Reporting ◽  
Corporate Social ◽  
Sustainability Report

Islamic Banking works in an economy and achieving the ideal position of Shariah financial institution requires continuous improvement and indicators. The right values and environment of a bank that is operating based on Shariah are important to ensure that the delivery services could be executed in the best manner possible. Islamic Bank therefore should embed with social and the charity work network for the purpose of its corporate social responsibility to the community. The fundamental issue which is due to the lack of focus on prioritising the social objective of Islamic organisations based on Shariah leads to the inadequacy of conventional CSR theories to underpin CSR practices of Islamic organisations. The existing concept of CSR is grounded on western perspectives, and it will be a great implication to delve into CSR within the Islamic perspectives. Therefore, the objective of this study to examine the extent of CSR based on Maqasid Al Shariah in terms of four dimensions of the Islamic Banks sector between Malaysia and the MENA region for the period of 2013 to 2018. This study employed a content analysis method to collect quantitative data on CSR based on Maqasid Al-Shariah in the Bank Islam annual report and stand-alone sustainability report. The content analysis was carried out to achieve this objective. The investigation on the content is based on CSR reporting in their annual report and stand-alone sustainability report according to what has been provided by the banks. The results of the analyses provide significant insight into the amount and nature of CSR among Islamic Banks across sectors. Generally, the CSR activities cover all organization activities related to the organization and its various stakeholder. Finally, through mean score ranking for CSRD items shows that there was a mixed ranking for CSR based on Maqasid Al-Shariah dimension and element in Malaysia and MENA region.

scholarly journals CSR in Non-Large Public Interest Entities: Corporate Talk vs. Actions

2020 ◽  
Vol 12 (21) ◽  
pp. 9075
Author(s):  
Joanna Krasodomska ◽  
Justyna Godawska
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Public Interest ◽  
Organizational Governance ◽  
Iso 26000 ◽  
Loosely Coupled ◽  
Csr Reporting ◽  
Pearson Coefficient ◽  
Corporate Social ◽  
The Relationship

Smaller companies’ understanding of and attitude toward corporate social responsibility (CSR), both in terms of actions and disclosure, is distinct from that of other organizations, including large public interest entities (PIEs) that dominate the existing literature in the field. In this study, we examine the interdependencies between non-large PIEs’ CSR practices and disclosures with the use of the organizational hypocrisy concept as a theoretical lens. Our sample consists of 111 companies operating in Poland and pursuing 646 CSR-related practices in 2017. We perform content analysis of their websites using the disclosure index to assess the extent of their CSR disclosures. The total number of observations equals 1227. Both practices and disclosures are analyzed according to ISO 26000 standards. The relationship between the sample companies’ CSR talk and actions is analyzed by means of the Pearson coefficient. Our findings suggest that CSR practices and disclosures of non-large PIEs are loosely coupled. For the whole sample and for the non-SMEs (small and medium sized entities) subsample, the strongest association between the two was observed as regards the organizational governance area. As far as the SMEs are concerned, the statistically significant association between their CSR reporting and actions was identified for the environmental area. Our study contributes to the CSR literature, as it provides new insights into the relation between voluntary CSR talk and actions of non-large PIEs operating in a relatively unexplored setting.

scholarly journals Determinants of Animal Welfare Disclosure Practices: Evidence from China

2021 ◽  
Vol 13 (4) ◽  
pp. 2200
Author(s):  
Yanqi Sun ◽  
Pui San Ip ◽  
Michael Jones ◽  
Jenny Jing Wang ◽  
Yi An
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Animal Welfare ◽  
Firm Size ◽  
Negative Impact ◽  
Public Awareness ◽  
Board Independence ◽  
Farm Animal Welfare ◽  
Csr Reporting ◽  
Corporate Social

Public awareness of farm animal welfare has been growing. However, the animal welfare disclosure, as an important element of Corporate Social Responsibility (CSR) reporting, has not been sufficiently explored. This paper investigates animal welfare disclosure practices as well as the determinants of animal welfare disclosure practices of 2019 corporate reports using a sample of Chinese A-share listed food firms. Content analysis of corporate reports is employed for exploring animal welfare disclosure practices and an animal welfare disclosure index is adopted as the instrument for content analysis. The analysis reveals that animal welfare reporting is still in its embryonic stage in China. It is further found that firm size, board size, and board independence positively affects animal welfare disclosure practices, while CEO duality has a negative impact. As the first to examine the determinants of animal welfare disclosure practices, this paper would have some implications for academics, practitioners, and policymakers.

scholarly journals PELAPORAN CORPORATE SOCIAL RESPONSIBILITY (CSR) UNIVERSITAS BERDASARKAN ANALISIS WEBSITE PADA NATIONAL UNIVERSITY OF SINGAPORE DAN UNIVERSITAS GADJAH MADA

CALYPTRA ◽  
2017 ◽  
Vol 5 (2) ◽  
pp. 1
Author(s):  
Andreas Kurniadi W. G. ◽  
Dianne Frisko Koan
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Social Responsibility ◽  
Annual Reports ◽  
Measurement Tool ◽  
Iso 26000 ◽  
Csr Reporting ◽  
National University ◽  
Corporate Social ◽  
The University

Abstrak National University of Singapore dan Universitas Gadjah Mada termasuk dalam sepuluh universitas terbaik di Asia Tenggara (ASEAN). CSR menjadi sangat penting untuk universitas di ASEAN karena merupakan tujuan utama membangun komunitas ASEAN dalam bidang sosio-kultur atau yang disebut sebagai ASEAN Socio-Cultural Community (ASCC). Penelitian ini bertujuan untuk mengetahui penerapan tata cara pelaporan Corporate Social Responsibility (CSR) untuk National University of Singapore dan Universitas Gadjah Mada yang sebelumnya belum pernah dibuat dan dipublikasikan. Metode penelitian yang digunakan adalah content analysis untuk situs konten website, berita, artikel, annual report, dan informasi terkait CSR Universitas periode 2010-2014. Standar ISO 26000 digunakan sebagai alat pengukuran dan menjadi framework untuk membentuk sebuah laporan kegiatan CSR yang terintegrasi. Hasil dalam penelitian ini berupa kerangka laporan CSR dari kedua universitas. Kata kunci: Pelaporan CSR Universitas, CSR Universitas, ISO 26000, ASEAN. Abstract Both the university is among the top ten best universities in Southeast Asia (ASEAN). CSR is very important for universities in ASEAN as an ultimate goal of establishing an ASEAN Community in the field of socio-culture, or the so-called ASEAN SocioCultural Community (ASCC). The purpose of this paper is to determine the application of the reporting procedures of Corporate Social Responsibility (CSR) for the National University of Singapore and the University of Gadjah Mada that has not previously been made and published. The method used is content analysis for website content sites, news, articles, annual reports, and information related to CSR University 2010-2014. ISO 26000 standard is used as a measurement tool and become a framework to establish an integrated CSR activity report. The findings of the study represent as CSR Reporting Framework for this universities. Keywords: CSR Reporting for University, University – CSR, ISO 26000, ASEAN

scholarly journals Pelaporan Corporate Social Responsibility Perbankan Syariah dalam Perspektif Shariah Enterprise Theory (SET)

2019 ◽  
Vol 3 (2) ◽  
pp. 145-160
Author(s):  
Dori Novarela ◽  
Indah Mulia Sari
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Social Responsibility ◽  
Annual Report ◽  
Islamic Banks ◽  
Maximum Score ◽  
Csr Reporting ◽  
Enterprise Theory ◽  
Csr Disclosure ◽  
Corporate Social

This study aimed to capture the corporate social responsibility (CSR) reporting inIslamic banks in Indonesia in shariah enterprise theory (SET). The SET disclosureitems adopted from Meutia (2009) that showed by two accountability dimension, i.e.vertical accountability that directed to Allah swt, and horizontal accountability thatdirected to three parties i.e direct stakeholders (employee and customer), indirectstakeholders (community), and the universe.The data taken from annual report 2013,processed and analyzed by content analysis. The study found that Bank MuamalatIndonesia is a highest CSR disclosure from ten Islamic banks. For each detail SET,each banks showed the different result. All banks raise the maximum score for thevertical accountability for the highly disclosure

Value Creation via Corporate Social Responsibility

2020 ◽  
pp. 214-236
Author(s):  
Małgorzata Macuda ◽  
Justyna Fijałkowska
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Emerging Economies ◽  
Value Creation ◽  
Emerging Countries ◽  
Reporting Practices ◽  
Csr Reporting ◽  
Company Value ◽  
Scopus Database ◽  
Corporate Social

The concept of creating company value is constantly evolving due to globalization, changing business realities, and the widely expanded idea of corporate social responsibility (CSR). The purpose of the chapter is three-fold. Firstly, it describes CSR involvement and CSR reporting practices in emerging countries. Secondly, it presents different theories related to value creation. Thirdly, it investigates CSR value creation measurement and disclosure in emerging economies (Brazil, Chile, China, Colombia, Egypt, India, Indonesia, South Korea, Malaysia, Peru, Russia, Taiwan, Thailand, Turkey, and Vietnam). The authors conducted content analysis of all publications concerning CSR issues and value creation in emerging countries over the years 1984-2019 included in Scopus database. Among publications over the years 2014-2019, several concerned strictly CSR implications to value creation in emerging economies.

scholarly journals CSR Reporting in Locally Owned Hotel Chains in Malaysia

2018 ◽  
Vol 14 (8) ◽  
pp. 16
Author(s):  
Adrian Wee Tiong Weng ◽  
Phil Michael Ross Smith
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Social Responsibility ◽  
Community Based ◽  
Csr Reporting ◽  
Hotel Chains ◽  
Corporate Social

This study explores the corporate social responsibility or CSR reporting of the top 8 Malaysian owned and operated hotel chains. Using content analysis this report examines what and how do the local hotel chains report their CSR activities. This study finds CSR reporting to be limited and primarily focused on community based initiatives. And despite its growth and popularity especially among the young, CSR reporting on websites remain minimal. As such, several recommendations have been made to encourage more reporting and more reporting on websites.

Communicating the corporate social responsibility (CSR) of international contractors: Content analysis of CSR reporting

2017 ◽  
Vol 156 ◽  
pp. 327-336 ◽  
Author(s):  
Pin-Chao Liao ◽  
Ni-Ni Xia ◽  
Chun-Lin Wu ◽  
Xiao-Ling Zhang ◽  
Jui-Lin Yeh
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Social Responsibility ◽  
Csr Reporting ◽  
Corporate Social

Corporate Social Responsibility Rhetoric in Times of Crises. A Rhetorical Analysis of CSR Reports Prior to and After Major Corporate Crises

MedienJournal ◽  
2018 ◽  
Vol 42 (1) ◽  
pp. 33-50
Author(s):  
Maria Gruber
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Rhetorical Analysis ◽  
General Motors ◽  
Csr Reporting ◽  
Corporate Social Responsibility Reporting ◽  
One Year ◽  
Corporate Social ◽  
Corporate Crises ◽  
Corporate Crisis

Corporate Social Responsibility reporting has grown increasingly in importance for companies in terms of portraying themselves as good corporate citizens. However, when confronted with a major corporate crisis that evoked an extensive loss in stakeholders’ trust, it remained unclear, how to further deal with the need for CSR communication without presenting oneself as exceedingly hypocritical. In the course of this study, the questions of how and to what extent crises cause change in a corporation’s CSR rhetoric were addressed. Therefore, the utilization of the rhetorical dimensions of logos, ethos, pathos, cosmos and autopoiesis as well as the amount of negative disclosure in the CSR reports of the world’s leading automobile companies (Toyota, General Motors, Volkswagen) were analyzed, one year before and one year after they had maneuvered themselves into a corporate crisis. The rhetorical analysis revealed that the distinctive context of each case (including the corporations’ responsibility for the crisis) dictated the rhetorical adjustments of the CSR reporting after the crisis. Moreover, it could be shown, that when reporting on the crisis cause itself, corporations tend to apply the dimension of ethos more frequently to counter the audience’s potential perception of their hypocrisy.

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