scholarly journals The Impact of Community Expectations on Corporate Community Involvement Disclosures in the UK

2017 ◽  
Author(s):  
Kemi C. Yekini ◽  
Ismail A. Adelopo ◽  
Emmanuel Adegbite
Keyword(s):  
Community Involvement ◽  
Corporate Community Involvement ◽  
Community Expectations ◽  
The Uk ◽  
Corporate Community ◽  
The Impact

Corporate community involvement disclosures in annual report

2012 ◽  
Vol 3 (1) ◽  
pp. 7-32 ◽  
Author(s):  
Kemi Yekini ◽  
Kumba Jallow
Keyword(s):  
Community Involvement ◽  
Quality Score ◽  
Set Covering ◽  
Annual Reports ◽  
Total Quality ◽  
Data Set ◽  
Content Type ◽  
Corporate Community Involvement ◽  
Corporate Community ◽  
The Impact

PurposeThe purpose of this study is to examine whether corporate community involvement disclosures (CCID) in annual reports can be construed as a measure of corporate community development (CCD) or a mere signal of corporate social responsibility (CSR) observance.Design/methodology/approachUsing content analysis and a quality score index, the study examined a panel data set covering the period from 1999 to 2008. The data was collected from a sample of 270 annual reports of 27 UK companies taken from the top 100 companies for corporate responsibility (BITC ranking, 2008). The research framework involves the use of signalling theory to investigate the information content of CCID.FindingsIt is found that the volume of corporate community disclosure (CCID) has a significant association with its total quality score (TQS) although the impact was found to be very small. CCID was also found to be strongly and positively associated with the volume of total CSR disclosed in annual reports. Hence the quantity and quality of CCID in annual reports increased significantly as the quantity of CSR disclosure also increased. Furthermore, the TQS was found to respond to company size and Corporate Governance measures such as audit committee size and board composition, and the existence of standalone CSR Reports, while other measures of public pressure such as leverage, profitability and industrial sector were not statistically significantly related with TQS.Originality/valueThis paper contributes to CSR literature in general and CCID literature in particular. The originality stems from the fact that it employs a signalling framework and a panel study approach as opposed to cross‐sectional only or time‐series only data to examine a less researched social disclosure – corporate community involvement.

Corporate Community Involvement

2018 ◽  
pp. 5-38
Author(s):  
Leo van den Berg ◽  
Erik Braun ◽  
Alexander H.J. Otgaar
Keyword(s):  
Community Involvement ◽  
Corporate Community Involvement ◽  
Corporate Community

Christian Religiosity and Corporate Community Involvement

2018 ◽  
Vol 29 (1) ◽  
pp. 85-125 ◽  
Author(s):  
Jinhua Cui ◽  
Hoje Jo ◽  
Manuel G. Velasquez
Keyword(s):  
Community Involvement ◽  
Positive Influence ◽  
Firm Characteristics ◽  
Religious Groups ◽  
Corporate Community Involvement ◽  
Wide Range ◽  
Institutional Differences ◽  
Econometric Tests ◽  
Corporate Community ◽  
Religious Morality

ABSTRACT:We examine whether religion influences company decisions related to corporate community involvement (CCI). Employing a large US sample, we show that the CCI initiatives of a company are positively associated with the level of Christian religiosity present in the region within which that company’s headquarters is located. This association persists even after we control for a wide range of firm characteristics and after we subject our results to several econometric tests. These results support our religious morality hypothesis which holds that companies headquartered in regions with higher levels of Christian religiosity will engage in more CCI initiatives. We also find that while Catholic and mainline Protestant religiosity have a positive influence on firms’ CCI initiatives, evangelical Protestant religiosity does not. This supports our differentiated responses hypothesis which holds that institutional differences among religious groups will produce different effects on companies’ CCI. This hypothesis is based on institutional theory.

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