scholarly journals Environmental Reporting Practices of Top Public Listed Companies: Analyzing Pre-Post Corporate Social Responsibility Framework

2018 ◽  
Vol 2 (1) ◽  
pp. 50
Author(s):  
Haslinda Yusoff ◽  
Siti Hazwani Kamaruddin ◽  
Erlane K. Ghani
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Listed Companies ◽  
Influential Factor ◽  
Annual Reports ◽  
Environmental Reporting ◽  
Reporting Practices ◽  
Before And After ◽  
Corporate Social ◽  
Post Period

This study examines the environmental reporting practices of the top public listed companies in Malaysia, before and after the introduction of the Corporate Social Responsibility Framework. Specifically, this study examines the level of extensiveness of environmental disclosures among the top public listed companies. In addition, this study identifies the factors that influence the environmental reporting practices of the top public listed companies. The factors examined in this study include industry sector, ISO certification, size and profitability. Using content analysis on the corporate annual reports of 50 top publicly listed companies, this study shows that greater environmental reporting practices was found in the post-period of the framework. This study also shows that the factors influencing environmental reporting practices among the top public listed companies vary between the pre-period and the post-period. The findings of this study implicate that regulatory initiatives represent an influential factor in promoting environmental accountability via reporting practices among the companies in Malaysia.

APAKAH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY BERPENGARUH TERHADAP PROFITABILITAS PERUSAHAAN LQ45?

2019 ◽  
Vol 4 (1) ◽  
pp. 14
Author(s):  
Novia Eka Sariantono ◽  
Luh Putu Mahyuni
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Secondary Data ◽  
Listed Companies ◽  
Annual Reports ◽  
Return On Equity ◽  
Good Corporate Governance ◽  
Corporate Social

Do Good Corporate Governance and Corporate Social Responsibility Influence Profitability of LQ45 Listed Companies. This study aims to examine the influence of good corporate governance and corporate social responsibility on profitability of LQ45 listed companies in Indonesia Stock Exchange. The data analyzed were secondary data in the form of annual reports and sustainability report. The data were analyzed using multiple linear regression. The results of this research indicate: (1) Good corporate governance (GCG) has a significant effect on profitability of LQ45 listed companies; (2) Corporate social responsibility (CSR) does not have a significant effect on profitability of LQ45 listed companies. This research provides empirical evidence that implementation of GCG could influence profitability, while the implementation of CSR does not influence profitability. Keywords: Good corporate governance, corporate social responsibility, independent commissioner board, corporate social responsibility, disclosure index, return on equity

The determinants of corporate social responsibility disclosure: evidence from Vietnam’s listed companies in chemical industry

2020 ◽  
Vol 20 (1) ◽  
Author(s):  
Nguyen Thuy Anh ◽  
Hue Ly Tran ◽  
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Chemical Industry ◽  
Listed Companies ◽  
International Standards ◽  
Annual Reports ◽  
Reporting Framework ◽  
Chemical Companies ◽  
Csr Disclosure ◽  
Corporate Social

This paper aims to observe corporate social responsibility (CSR) disclosure and to identify the determinants of CSR disclosure (CSRD) of Vietnam’s listed companies in chemical industry from 2014 to 2017. A rating system was built by incorporating the comprehensive Global Reporting Initiatives (GRI) reporting framework to measure firm’s CSR disclosure. The financial data was collected from FiinPro and manually collected from annual reports. The findings show that CSRD in Vietnam’s chemical companies is still inadequate, and most of the firm disclosure is far below the international standards. In addition, it is found that firm size, profitability and female board members have a positive correlation with CSR disclosure. On the other hand, CEO gender has a significant relationship with CSR disclosure. The results strengthen the previous studies and give more detailed implications to managers in this industry.

Corporate social responsibility extent and quality: evidence from Jordan

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Belal Fayez Omar ◽  
Hani Alkayed
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Content Type ◽  
Future Studies ◽  
Before And After ◽  
Csr Disclosure ◽  
Corporate Social

Purpose This study aims to examine the extent and quality of corporate social responsibility (CSR) disclosure in Jordan for the time periods of 2005–2006 and 2014–2015, ultimately establishing whether there was a change in the extent and quality of disclosure practices before and after the new regulations for CSR. Furthermore, this study additionally seeks to determine if the regulations are a major factor in changing CSR disclosure practices, or whether there are other factors for such a change. Design/methodology/approach The annual reports of 55 manufacturing companies (11 sub-sectors) on the Amman Stock Exchange for the years 2005–2006 and 2014–2015 were selected, and a CSR checklist was measured via the construction an index covering 36 items in 4 themes: environmental; human resources; community; and products and others. The study measures the quantity of CSR via the number of sentences and the quality of CSR by the weighting approach (on a scale of 0–3); furthermore, the paired sample t-test and Wilcoxon signed rank tests were used to establish whether there was a change in the extent and quality of CSR disclosure practices. Findings The results of the study revealed that there being a significant increase in the extent and quality of CSR for the period 2014–2015 compared to that of 2005–2006, the most optimal performance being in 2015, bragging an average of 61,41 total sentences per annual report and an average quality score of 1.423. Moreover, detailed analysis of CSR extent and quality by theme reveals that the highest percentage of CSR extent and quality was within the environmental theme, with an average score 28.6% of total sentences in 2014 (extent) and 1.743 in 2015 of total sentences (quality). Research limitations/implications The current study has some limitations, which have implications for future studies. First, this study examined the extent and quality of CSR for only two time frames: before and after regulation. However, a longitudinal study would have provided a wider scope of study. Second, the study focussed only on the industrial sector, thus limiting the results to only this area. Indeed, the exploration of the CSR extent and quality for other sectors (e.g. financial and services) would generalise the results further, allowing for the making of comparisons compare among different sectors. Moreover, the study at hand has focussed solely on annual reports, which could lead to subjectivity, thus reducing the reliability of results. Future studies should thus focus on other means of disclosure (e.g. websites; environmental reports). Practical implications The current mandatory requirements would suggest Jordanian regulators have begun specifying CSR disclosure requirements in an easier, more user-friendly and traceable format. Indeed, the increase in CSR extent and quality for the post-regulations period would increase the need to organise mandatory requirements in CSR. For managers, on the other hand, the study provides the CSR as a strategic tool for reflecting the actual environmental activities, comparing it with the society’s expectations. Moreover, when budgets are limited, managers prioritise CSR activities that yield a positive impact on financial performance by allocating the limited resources in a broad manner. Social implications The results additionally highlights the ways in which the Jordanian industrial companies increase their levels within the environmental theme in CSR for the post-regulations. It could be argued that a great number of companies in the past decade have started adopting environmentally friendly practices and strategies to protect the natural environment, such as greenhouses, extracting non-renewable resources and reducing amount of industrial waste. Originality/value To the best of the authors’ knowledge, there is currently no existing study within Jordan exploring the change of CSR over time – specifically in terms of before and after the regulations. In addition, exploring the quality of CSR using a weighted approach (scale out of 3) is not conducted in Jordanian studies before.

scholarly journals Influence of Corporate Governance on the Extent of Corporate Social Responsibility and Environmental Reporting

2015 ◽  
Vol 6 (1) ◽  
pp. 48 ◽  
Author(s):  
Naser Abdusalam Benomran ◽  
Mohd Hassan Che Haat ◽  
Hafiza Binti Hashim ◽  
Nor Raihan Binti Mohamad
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Chief Executive ◽  
Annual Reports ◽  
Government Ownership ◽  
Environmental Reporting ◽  
Board Size ◽  
Class 1 ◽  
Corporate Social

<p class="1"><span lang="EN-GB">This study examines the influence of corporate governance on the extent of corporate social responsibility and environmental reporting (CSER) in Libyan companies according to legitimacy theory, using quantitative and qualitative methods. The variables used in this study are government ownership, chief executive officer duality, board independence, and board size. The study was conducted in Libya because this country has a unique political and economic system. Moreover, the regime in Libya has influenced the nature of CSER, as has Islamic factor. The quantitative data consist of 162 annual reports derived from 42 Libyan companies. The qualitative data are obtained from 31 financial and information managers from the largest Libyan companies, who expressed their perceptions regarding the influence of the study variables on the extent of CSER. Results confirm that corporate governance generally has no influence on the extent of CSER in Libyan companies, with the exception of board size.</span></p>

scholarly journals CONSTRUCTION OF CORPORATE SOCIAL RESPONSIBILITY (CSR) DISCLOSURE INDEX AND ITS PRACTICES BY LISTED COMPANIES IN OMAN

2021 ◽  
pp. 57-68
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Listed Companies ◽  
Annual Reports ◽  
Governance System ◽  
Corporate Governance System ◽  
Csr Disclosure ◽  
Code Of Corporate Governance ◽  
Corporate Social

The importance of Corporate Social Responsibility has been acknowledged greatly as an objective of business sustainability. Whereas the measurement of CSR is always a source of argument among researchers. There are different approaches identified and used by researchers to measure CSR. The main objective of this study is to measure CSR disclosure by constructing an index based on content analysis. The study used the data of non-financial listed companies' annual reports to construct an index for the period 2016, 2017, 2018, and 2019. Thus, 291 firm-year observations are used in this study to construct and measure the CSR disclosure index. 40 elements are used to measure CSR disclosure based on five sub-themes. The result of the study reveals that as CSR disclosure requirement is mandatory in Oman according to the new corporate governance system, thus the listed companies are trying to cope and developing CSR charters. The evidence indicates that some companies have high CSR disclosure while few companies are still struggling with developing CSR charter and disclosing their activities. However, CSR disclosure improves significantly from 2016 to 2019, which shows a strict implementation of the code of corporate governance.

scholarly journals The impact of web marketing on corporate social responsibility (CSR) and firms' performance

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mohammed Muneerali Thottoli ◽  
K.V. Thomas
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Listed Companies ◽  
Annual Reports ◽  
Content Type ◽  
Web Marketing ◽  
Corporate Social ◽  
Google Search ◽  
The Impact

PurposeThe current study seeks to examine the impact of web marketing (through the company's website) on corporate social responsibility (CSR) and firms' performance across companies listed in the Muscat Stock Exchange (MSX), Oman.Design/methodology/approachThis research analyses qualitative and exploratory data taken from companies' website, annual reports (the financial year 2019), Google search and CSR report from 69 out of total 117 listed companies in the MSX to analyze the impact of web marketing on CSR and firms' performance proxied by return of assets (ROA), return of equity (ROE) and Tobin's Q (TQ).FindingsWeb marketing on CSR positively affects firms' performance. Especially, the positive effect of web marketing on firms' performance is stronger for listed companies. Web marketing enhances financial performance proxied by ROA, ROE and TQ.Practical implicationsThe research findings provide new insights that are able to enlighten governing bodies in Oman to make standardized compulsory CSR spending (say, 0.5% on profit after tax) by listed companies in MSX.Originality/valueThis research presents evidence that web marketing on CSR can increase firms' performance and brand image among stakeholders. This is the first study to examine the impact of web marketing on CSR and firms' performance using empirical data in Oman.

Corporate Social Responsibility Commitment and Environmental Disclosures Quality: Study of the French Context

2019 ◽  
Vol 9 (11) ◽  
pp. 305-320
Author(s):  
Zouhaira Khelil- Rhouma ◽  
Mounira Hamed- Sidhom
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Annual Reports ◽  
Environmental Reporting ◽  
Environmental Disclosure ◽  
Industrial Firms ◽  
Proactive Approach ◽  
Environmental Disclosures ◽  
Corporate Social

The aim of this study is to examine the effect of firms’ corporate social responsibility commitment (CSR) on the quality of their environmental reporting. The proactive approach of the legitimacy theory is retained to formulate our expectations. We develop a multidimensional content analysis index used to apprehend environmental disclosure faithfulness dimensions. The variance analysis is applied to these indicators classified according to the variables of CSR commitment for a sample of French industrial firms listed in the SBF120 index. The study confirms the proactive approach of legitimacy. It provides empirical evidence in the French context that firms use environmental reporting for accountability with a substantial legitimation strategy. Indeed, most CSR committed sampled firms disclose in their annual reports more comprehensive mandatory environmental information and more abundant and precise voluntary information than others. They also tend to introduce more statements to justify the credibility of their disclosures than less committed firms.

scholarly journals Corporate characteristics, social responsibility reporting, and financial performance: Evidence in Thailand

2014 ◽  
Vol 12 (1) ◽  
pp. 836-846 ◽  
Author(s):  
Muttanachai Suttipun
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Listed Companies ◽  
Annual Reports ◽  
Corporate Financial Performance ◽  
Corporate Social Responsibility Reporting ◽  
Corporate Social ◽  
The Relationship

This study aims to test the relationship between corporate characteristics, social responsibility reporting, and financial performance. The 2011-2012 annual reports of 220 Thai listed companies are used to measure the extent of corporate social responsibility reporting by word counting. The results indicate that there are significant differences in the level of corporate social responsibility reporting between groups of auditor type and corporate social responsibility award. The type of auditor and a previous corporate social responsibility award have a significant effect on the level of corporate social responsibility reporting. The level of corporate social responsibility reporting, and the type of industry are found to significantly influence corporate financial performance

scholarly journals Corporate social responsibility reporting of international oil companies in Nigeria

2020 ◽  
Vol 36 (1) ◽  
pp. 131-146
Author(s):  
Odhiambo Odera ◽  
Kieran James ◽  
Albert Scott ◽  
Jeff Gow
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Annual Reports ◽  
Environmental Reporting ◽  
Content Type ◽  
Oil Companies ◽  
Corporate Websites ◽  
Corporate Social Responsibility Reporting ◽  
Corporate Social

Purpose This study aims to identify factors influencing corporate social responsibility reporting (CSRR) practices of international oil companies (IOCs) in Nigeria. It aims at distinguishing CSRR levels by examining both the quantity and quality of reporting. Design/methodology/approach The paper analyses annual reports through content analysis. CSRR extent and type are measured by the number of sentences. CSRR are further classified into three subcategories according to whether they are negative, neutral or positive reports and then their proportions compared through descriptive analysis. Findings For the extent and quality of CSRR, community was the most reported category. The majority of the total CSRR in the IOCs is positive with little evidence of negative news. None of the IOCs in the sample reported on the environment in their annual reports. Research limitations/implications The measurement of CSRR focuses only on annual reports, without consideration of other reporting media such as standalone reports and corporate websites. CSRR are assumed to be voluntary for the companies and they may choose not to report any information in annual reports, as there are no regulations or reporting guidelines in Nigeria to be followed. Practical implications The results reveal the absence of environmental reporting in the CSRR of IOCs in Nigeria suggests that they are less concerned with meeting local demands for accountability. The study recommends the need for regulatory intervention on the part of the Nigerian Government. Social implications The findings of study indicate that predominant existence of positive CSRR news among all the IOCs suggests there’s an attempt to encourage stakeholders and the public to believe that they are conscious of society and the environment. Originality/value The main contribution of this study lies in identifying the factors that have led to diversity and uniqueness in CSRR in IOCs. As such, this study seeks to contribute to the development of understanding multiple factors that could give rise to changing patterns of CSRR.

scholarly journals Trends in Corporate Social Responsibility Reporting. The Case of Chinese Listed Companies

2021 ◽  
Vol 13 (15) ◽  
pp. 8640
Author(s):  
Xiaojuan Wu ◽  
Patrycja Hąbek
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Information Disclosure ◽  
Listed Companies ◽  
Developed Countries ◽  
Reporting Practices ◽  
Csr Reporting ◽  
Chinese Listed Companies ◽  
The Government ◽  
Corporate Social

Compared with Western developed countries, corporate social responsibility (CSR) implementation in China started relatively late, but so far, its development has been going on for more than ten years. Therefore, the development process of CSR reporting as a vital tool to reflect the CSR related information of Chinese listed companies is worth studying. It has been asserted in a large amount of literature that the government of a country has an important influence on the development of CSR reporting. Thus, in this paper, we aim to study the trends in CSR reporting practices of Chinese listed companies through statistical analysis methods and then consider the role of the government in it. The results show that the number of CSR reports issued by Chinese listed companies has increased year by year; notably, the number of voluntary CSR disclosure and environmental information disclosure has increased significantly. However, the overall disclosure rate of CSR reports is low and shows no upward trend, the published CSR reports lack third-party certification, and the information disclosure level of most CSR reports is concentrated at a relatively low level. The findings provide some useful references for the future development of Chinese CSR related laws, regulations, and guidelines.

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