Effects of information technology on corporate social responsibility: Empirical evidence from an emerging economy

2016 ◽  
Vol 59 ◽  
pp. 195-201 ◽  
Author(s):  
Rodrigo F. Malaquias ◽  
Fernanda F.O. Malaquias ◽  
Yujong Hwang
Keyword(s):  
Information Technology ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Empirical Evidence ◽  
Emerging Economy ◽  
Corporate Social

Firm characteristics, board diversity and corporate social responsibility

2015 ◽  
Vol 27 (3) ◽  
pp. 353-372 ◽  
Author(s):  
Mohammad Badrul Muttakin ◽  
Arifur Khan ◽  
Nava Subramaniam
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Empirical Evidence ◽  
Firm Characteristics ◽  
Board Diversity ◽  
Developing Nation ◽  
Content Type ◽  
Female Directors ◽  
Csr Disclosure ◽  
Corporate Social

Purpose – This study aims to purport to investigate the relationship between firm size, profitability, board diversity (namely, director gender and nationality) and the extent of corporate social responsibility (CSR) disclosures within a developing nation context. Design/methodology/approach – The dataset comprises 116 listed Bangladeshi non-financial companies for the period of 2005-2009. A CSR disclosure checklist was used to measure the extent of CSR disclosures in the annual reports and a multiple regression analysis to examine its association with firm characteristics and two board diversity features – female and foreign directorship. Findings – Results indicate that large and more profitable firms provide more CSR disclosures. It was also found that female directorship has a negative association with CSR disclosures, while foreign directorship has a positive impact on such disclosures. This paper documents that CSR disclosures decrease further when family ownership is higher and there are more female directors on the board. Originality/value – This study extends empirical evidence on the association between firm characteristics, board diversity and CSR disclosure practices from a developing nation context. Furthermore, this study also reveals that female directors’ impact on firm disclosures may differ between developing and developed nations, and somewhat impeded in the latter. This paper also provides empirical evidence on the importance of appointment of foreign nationals on the boards of developing countries to influence CSR practices.

Slack resources, free cash flow and corporate social responsibility expenditure: evidence from an emerging economy

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Shah Md Taha Islam ◽  
Ratan Ghosh ◽  
Asia Khatun
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Cash Flow ◽  
Random Effect ◽  
Emerging Economy ◽  
Free Cash Flow ◽  
Slack Resources ◽  
Content Type ◽  
Review Reports ◽  
Corporate Social

PurposeThe purpose of this study is to investigate whether financial resource allocation decisions for corporate social responsibility (CSR) depends on slack resources and free cash flow.Design/methodology/approachThe study's sample consists of 202 company-year observations from 51 financial institutions over the period 2015–2019. The authors collected CSR data from CSR review reports published by the Central Bank (Bangladesh Bank). The financial and governance data are collected from corporate annual reports and year-end review reports published by the Dhaka Stock Exchange. This study uses both the random-effect and generalized estimating equation models to test the hypotheses.FindingsThe authors establish two key findings consistent with the predictions of slack resource theory and free cash flow theory. First, the authors find a significant and positive relationship between slack resources and CSR expenditure. This result also supports the traditional thinking about corporate giving – that doing well enables doing good. Second, the author show that increases in free cash flow are associated with increases in CSR expenditure. This indicates the presence of agency problems between managers and shareholders regarding CSR expenditure.Originality/valueThis study is the first to show the positive impacts of slack resources and free cash flow on CSR expenditure in an emerging economy characterized by both capital constraints and high salience of CSR expenditure. The study has important implications for regulators, advocacy groups, shareholders and analysts in emerging economies that share similar contextual characteristics.

Appreciation Level and Organizational Performance

2008 ◽  
pp. 108-114 ◽  
Author(s):  
Murako Saito
Keyword(s):  
Information Technology ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Organizational Performance ◽  
Social Environment ◽  
Technological Systems ◽  
Cognitive Fit ◽  
Organizational Goals ◽  
Good Balance ◽  
Corporate Social

Corporate environment changing with the advent of information technology and with diversified organization has been inquired to redesign to transform into an intelligent and innovative organization, so that corporate vision and organizational goals in the subsystem of corporate are provided for being shared by multidisciplinary workers and other stakeholders, and corporate social responsibility can also be shared by all the participants. System matching between developing levels in technological systems, and also cognitive fit in the levels of individual, team/group and organization are required not only to maintain good balance, but also to enhance operational and organizational resilience in making appropriate shifts to adapt to changing social environment. To make the shift successfully, cognitive fit or value alignment between individuals and collectives in the environment of advanced technologies is to be studied, so that corporate social responsibility, or for corporate prosperity is to be shared by all the stakeholders.

scholarly journals Corporate Social Responsibility and Firm Risk: Theory and Empirical Evidence

2019 ◽  
Vol 65 (10) ◽  
pp. 4451-4469 ◽  
Author(s):  
Rui Albuquerque ◽  
Yrjö Koskinen ◽  
Chendi Zhang
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Empirical Evidence ◽  
Risk Theory ◽  
Firm Risk ◽  
Corporate Social
Sign in / Sign up

Export Citation Format

Share Document