scholarly journals Corporate social responsibility reporting - necessity or fashion

2019 ◽  
Vol 22 (4) ◽  
pp. 1-8
Author(s):  
Władysław Świątek
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Market Value ◽  
Social Attitudes ◽  
Full Information ◽  
Book Value ◽  
Corporate Social Responsibility Reporting ◽  
Corporate Social ◽  
Corporate Social Responsibility Reports ◽  
Reporting Data

The current legislation, rules and procedures for reporting data referring to the situation of enterprises do not provide full information necessary to make decisions. This study attempts to present corporate social responsibility reports as an element reducing the so-called gap in value between the book value and market value of enterprises. The benefits and threats resulting from reporting social attitudes and their impact on the perception of the company by stakeholders are also presented.

scholarly journals Influence of industry type, profitability and size on corporate social responsibility reports isomorphism stage in Indonesia

2019 ◽  
Vol 6 (4) ◽  
pp. 17-30 ◽  
Author(s):  
Ni Putu Ratih Kesuma Yani ◽  
Herkulanus Bambang Suprasto ◽  
Maria Mediatrix Ratna Sari ◽  
I Gusti Ayu Made Asri Dwija Putri
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Binary Logistic Regression ◽  
Corporate Social Reporting ◽  
Industry Type ◽  
Corporate Social Responsibility Reporting ◽  
Three Stages ◽  
Corporate Social ◽  
Corporate Social Responsibility Reports ◽  
Sustainability Report

This research examines the influence of industry type, profitability, and size on corporate social responsibility reporting in Indonesian into three stages of isomorphism. The method purposive sampling of companies listed in Kompas100 Index from 2009 to 2016 resulting 327 coercive, 317 normative and 217 mimetic samples. Data were analyzed using binary logistic regression. The results show that only size affected on firm’s tendency to adopted corporate social responsibility reporting by publishing sustainability report in coercive isomorphism stage. Meanwhile industry type, profitability, and size affected on firm’s tendency to adopted corporate social reporting by publishing sustainability report in normative isomorphism stage. The result also showed that industry type and size affected on a firm’s tendency to adopted corporate social responsibility reporting by publishing a sustainability report in mimetic isomorphism stage. The only size is constantly influenced by corporate social responsibility reporting. We can conclude that size as the most important factor to firm considers in issuing a sustainability report in Indonesia.

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.

scholarly journals State-Mediated Globalization Processes and the Adoption of Corporate Social Responsibility Reporting in China

2017 ◽  
Vol 13 (1) ◽  
pp. 167-191 ◽  
Author(s):  
Christopher Marquis ◽  
Juelin Yin ◽  
Dongning Yang
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Political Legitimacy ◽  
Chinese Government ◽  
Political Processes ◽  
Csr Reporting ◽  
Corporate Social Responsibility Reporting ◽  
Global Norms ◽  
The Government ◽  
Corporate Social

ABSTRACTDespite the prevalence of global diffusion, little is known about the processes by which international practices are adopted and adapted within organizations around the world. Through our qualitative research on the introduction of corporate social responsibility (CSR) reporting at two leading Chinese companies, we identify a unique set of political mechanisms that we labelstate-mediated globalization, whereby powerful nation-state actors influence the ways in which corporations adopt and adapt global norms and practices. We find that businesses’ needs for political legitimacy from a key stakeholder, in this case the government, leads them to deviate systematically from the global practice in bothformandcontent. These intentional practice adaptations are then legitimized by the government to createinternationalization toolsandlocalized standardsto aid adoption by other organizations. Our findings illustrate previously unidentified mechanisms by which powerful stakeholders such as the Chinese government may mediate, and thereby direct, the ways in which corporations adopt and adapt global CSR practices. Contributions to understanding the political processes of institutional translation in the context of globalization are discussed.

Micro-loans and financial performance: a case of a Chinese commercial bank

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jasmine Alam ◽  
Mustapha Ibn Boamah ◽  
Yuheng Liu
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Design Methodology ◽  
Annual Reports ◽  
Content Type ◽  
Overall Performance ◽  
Corporate Social ◽  
Corporate Social Responsibility Reports ◽  
The Relationship

Purpose This study aims to investigate the relationship between a commercial bank’s micro-loaning activity and overall performance over a 10-year period. Design/methodology/approach Quarterly data was obtained from the Wind Database, China Minsheng Banks’s official annual reports and annual corporate social responsibility reports from 2009 to 2019, to test the linear relationship between micro-loan activities and the overall financial performance of the bank. Findings The results of this study empirically demonstrate that there is a positive relationship between increases in micro-loaning activity and the overall performance of the bank. Some key recommendations for the sector are shared in the conclusion of this paper. Originality/value In the financial sector, some corporate social responsibility activities focus on the issuance of micro-loans. It is unclear, however, if this has also served as a means to increase profitability and overall performance for such institutions.

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