Short-term Wealth Effects of Corporate Social Responsibility? - Empirical Evidence from ESG Ratings of Firms Involved in M&A Transactions

2021 ◽  
Author(s):  
Jan Swiatkowski ◽  
Fabian Frey
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Empirical Evidence ◽  
Wealth Effects ◽  
Short Term ◽  
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.

scholarly journals Program Corporate Social Responsibility di Industri Hotel: Sebuah Keuntungan atau Kerugian untuk Hotel

2012 ◽  
Vol 3 (1) ◽  
pp. 502
Author(s):  
Maria Pia Adiati
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Social Activity ◽  
Public Image ◽  
Term Result ◽  
Short Term ◽  
Short Term Result ◽  
The Social ◽  
Corporate Social

A word of CSR which stands for Corporate Social Responsibility is now becoming popular and more often many companies insert the CSR activities into its company profile. CSR has another different names such as Social Activity or Sustainability Development. CSR program according to wikipedia ia an organization or company has a responsibility to its customer, employees, share holders, community and environment in every aspect involved in company operasional. In the management science, there is a level whereas it is called social responsibility or it is just social obligation. Many opinions argues that CSR program will reduce the profit of the respected company. But many opinions denies the previous argue by saying the CSR program is a long term program profit gain since the short term result is good public image. The good public image will lead the loyalti of customer to keep using the product or service from the hotel. The customer loyalti also affected by the customer’s opinion, if they involves in the social activities held by the hotel, they also participate in a social activity.

scholarly journals The Impact of Environmental Corporate Social Responsibility on Enterprise Performance——Implications for Sustainable Development Strategy

2021 ◽  
Vol 251 ◽  
pp. 02072
Author(s):  
Ao Xiangyuan ◽  
Ong Tzesan
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Development Strategy ◽  
Positive Impact ◽  
Mainland China ◽  
Green Marketing ◽  
Enterprise Performance ◽  
Short Term ◽  
Corporate Social ◽  
The Impact

This paper selected 119 listed companies from 2008 to 2018 in mainland China as samples, aiming to further explore the different impacts of environmental corporate social responsibility (ECSR) on corporate performance in the long and short term, and explore the mediating role of corporate green marketing performance. The results show that CSR has a significant impact on the return on assets and enterprise value in the short term. In the long-term, the adoption of green marketing innovation has a positive impact on enterprise performance. In general, the results of this paper are of great significance for managers and external investors to implement decisions. In addition, the research results can help enterprises improve their environmental responsibility and green innovation in order to improve their competitiveness.

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
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