Notice of Retraction: Commercial enterprise's social responsibility and performance: Empirical evidence from Chinese listed commercial enterprises

2011 ◽  
Author(s):  
Wang Yong ◽  
Zhang Jingyun
Keyword(s):  
Social Responsibility ◽  
Empirical Evidence ◽  
And Performance

scholarly journals Family Firms and Coupling among CSR Disclosures and Performance

2021 ◽  
Vol 11 (1) ◽  
pp. 30 ◽  
Author(s):  
Javier Parra-Domínguez ◽  
Fátima David ◽  
Tania Azevedo
Keyword(s):  
Decision Making ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Empirical Evidence ◽  
Family Firms ◽  
Corporate Sustainability ◽  
Wide Gap ◽  
And Performance ◽  
Corporate Social

This paper aims to analyse the behaviours related to the decoupling of the disclosed information on Corporate Social Responsibility (CSR) and corporate sustainability, deepening these practices’ knowledge within family businesses. For this purpose, we defined decoupling as a gap between social responsibility performance (internal actions) and disclosures (external actions). For a sample of 33,809 observations for the period 2011–2019, corresponding to 5029 companies, 19% being family firms, our empirical evidence supports that family firms present a less wide gap between performance and disclosure, confirming the prevalence of socioemotional wealth dimensions in the decision-making of these companies. In firms without controlled shareholders, the quality of nonfinancial reporting could be understood as ambiguous, understanding that the most useful CSR information is found in the reports of family-owned companies.

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.

scholarly journals Ethical Codes as Instruments for Cooperative Sustainability

2016 ◽  
Vol 13 (1) ◽  
pp. 29
Author(s):  
Nooraslinda Abdul Aris ◽  
Rohana Othman ◽  
Safawi Abdul Rahman ◽  
Marziana Madah Marzuki ◽  
Wan Mohd Yusof Wan Chik
Keyword(s):  
Social Responsibility ◽  
Scientific Literature ◽  
Scale Up ◽  
Past Research ◽  
Social Enterprises ◽  
Positive Contribution ◽  
Ethical Codes ◽  
Norms And Values ◽  
And Performance ◽  
Desirable Behavior

Numerous ethical breaches have made cooperatives, and their management endures pressure to improve their image and ethical performance. One of the ways identified is by adopting ethical codes. Codes are regarded as instruments to enhance social responsibility that contain open guidelines describing desirable behavior and closed guidelines prohibiting certain behaviors. Codes clarify the norms and values organizations seek to uphold. Regarded as social enterprises, cooperatives are compelled to scale up their operations for sustainability reasons towards positive contribution to the national economy. Past research on ethical codes affecting behavior, attitude and performance has yielded mixed results. In addition, there are very few studies devoted to cooperatives. This paper presents the results of scientific literature, highlighting how ethical codes and sustainability may progressively improve the cooperatives’ image and reputation in the eyes of the stakeholders.     Keywords: ethical codes, social responsibility, sustainability, cooperative

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