scholarly journals The Impact of Social Responsibility Disclosure on Corporate Financial Health: Evidences from Some Italian Public Companies

2019 ◽  
Vol 12 (3) ◽  
pp. 109
Author(s):  
Mauro Sciarelli ◽  
Mario Tani ◽  
Giovanni Landi ◽  
Ornella Papaluca
Keyword(s):  
Social Responsibility ◽  
Code Of Ethics ◽  
Stock Exchange ◽  
The Other ◽  
Financial Health ◽  
External Evaluation ◽  
Public Companies ◽  
Social Actors ◽  
The Impact ◽  
The Relationship

Companies are today often seen as one actor in a complex system linking all the actors with several, different ties, and binding them by a social contract asking each of them to meet the expectations of the other social actors in the same context, in order to get the legitimacy they need. Corporations can adopt social disclosure to increase their legitimacy towards all stakeholders, influencing their behavior and leading to the creation of a positive Corporate Association (Brown and Dacin, 1997). In this paper we investigate the relationship between Social Responsibility Disclosure practices and Corporate Performance. We develop a framework to study this topic through several perspectives: External evaluation (Ethical Ratings), utilization of specific behaviors (Ethical Labels), Principle (Code of Ethics) and Behaviors (Social Reports) disclosure. In order to get a first understanding of these relationships we have selected a sample of Italian Companies listed on the italian stock exchange.

scholarly journals How Codes of Ethics Deal with Fear in the Workplace

2016 ◽  
Vol 9 (11) ◽  
pp. 29
Author(s):  
Pierluigi Santosuosso
Keyword(s):  
Code Of Ethics ◽  
Stock Exchange ◽  
Codes Of Ethics ◽  
The Other ◽  
Single Individual ◽  
Psychological Violence ◽  
Ethical Implications ◽  
Research Findings ◽  
The Impact ◽  
The Relationship

<p>The relationship between decision-making and emotions has been increasingly explored in the past thirty years by physicians, psychologists and economists. Because of the impact that emotions have on human behaviour, ethical implications need to be examined if we consider that managers could use emotions to motivate employees. This paper analyses the content of the code of ethics of 278 companies listed on the Italian stock exchange in order to verify how the codes take into account the emotion of fear experienced by employees in the workplace. Research findings revealed that companies have failed to consider the word “fear” and most of the other terms expressing similar emotions. On the other hand, their codes of ethics focused on ethical standards that should be respected, such as the dignity of each single individual and on unethical actions that must be avoided, such as acts of physical or psychological violence. </p>

scholarly journals Between External Influence and Autonomy of Schools: Effects of External Evaluation of Schools

2019 ◽  
Vol 29 ◽  
Author(s):  
Ana Mouraz ◽  
Carlinda Leite ◽  
Preciosa Fernandes
Keyword(s):  
Data Analysis ◽  
The Other ◽  
External Influence ◽  
Curriculum Management ◽  
External Evaluation ◽  
School Group ◽  
Curricular Practices ◽  
Management Processes ◽  
The Impact ◽  
The Relationship

Abstract The article analyzes the relationship between the External Evaluation of Schools (EES) - which takes place in Portugal since 2006 - and the curricular management processes. Its objective is to identify the effects of this evaluation on the curriculum management of schools. Data were collected by 108 questionnaires, two interviews and two focus groups in two Portuguese school groups with two distinct situations: a school group that rose in the rankings from the first to the second evaluation cycle (from 2006-2011/2012 to 2012-2015/2016) and the other one which dropped. The data analysis showed that the EES had a moderate impact on the curricular practices of the school group studied. However, there was a difference: the school group that rose in the rankings recognizes in more aspects and with more clarity the impact of EES on the restructure of its curricular practices.

scholarly journals DAMPAK MODERASI INTENSITAS RESEARCH DAN DEVELOPMENT TERHADAP PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA NILAI PERUSAHAAN

2021 ◽  
Vol 17 (2) ◽  
pp. 101-124
Author(s):  
Thio Anastasia Petronila ◽  
James Julian Surjadi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Research And Development ◽  
Firm Value ◽  
Stock Exchange ◽  
Annual Reports ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social ◽  
The Impact ◽  
The Relationship

The responsibility of a company is not only to make profits, but the company is also responsible for the impact of its products and production processes on social and environmental aspects. This research aims to analyze the effect of corporate social responsibility disclosure on financial performance and analyze the relationship between corporate social responsibility and firm value with the intensity of research and development as a moderating variable. The research was conducted on companies in the consumer goods industry pharmaceutical sub-sector which were listed on the Indonesia Stock Exchange (IDX) for the 2016-2018 period. Of the 10 companies there are 8 companies were sampled based on purposive sampling and from the outlier data, there are 22 observation units used in this research. The data used in this research are secondary data obtained from financial reports and annual reports. The results show that corporate social responsibility disclosure has a significant effect on a firm value which is proxied by Tobin's Q. While research and development intensity does not moderate the relationship between corporate social responsibility disclosure and firm value.

scholarly journals Do Corporate Social Responsibility and Investor Protection Limit Earnings Management? Evidence from Indonesia and Malaysia

2021 ◽  
Vol 22 (3) ◽  
pp. 482-499
Author(s):  
Muliati Muliati ◽  
Arung Gihna Mayapada ◽  
Abdul Pattawe
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Earnings Management ◽  
Unethical Behavior ◽  
Stock Exchange ◽  
Investor Protection ◽  
Testing Technique ◽  
Corporate Social ◽  
The Impact ◽  
The Relationship

Research aims: This study aims to investigate the effect of corporate social responsibility on earnings management by considering the impact of investor protection.Design/Methodology/Approach: This study’s population was plantation companies listed in Indonesia Stock Exchange and Malaysia Stock Exchange. The period of this study was from 2012 to 2017. Moreover, the hypotheses testing technique used was multiple regression analysis.Research findings: This study’s results revealed that corporate social responsibility disclosure and investor protection significantly affected earnings management.Theoretical contribution/Originality: These results support the ethics hypothesis stating that companies committed to ethics view earnings management unethical behavior. This study also verifies the relationship between legal systems and earnings management. 

scholarly journals The Impact of Social Responsibility on the Market Value for Services Corporations, Service Type as a Marketing Variable

2021 ◽  
Vol 11 (1) ◽  
pp. 1
Author(s):  
Ali Mustafa Magablih
Keyword(s):  
Social Responsibility ◽  
Stock Exchange ◽  
Market Value ◽  
Study Data ◽  
The Social ◽  
Amman Stock Exchange ◽  
Service Type ◽  
Descriptive Approach ◽  
The Impact ◽  
The Relationship

The study aims to know the impact of social responsibility as a cost and also to show the market value of the Jordanian services corporations listed on the Amman Stock Exchange. “Services type” was used as a variable for the relationship rate in this study. The descriptive approach was used and applied to the data of 37 companies during the period from 2012-2019. The researcher also used statistical methods such as the arithmetic mean and standard deviation to describe the study data, and the test of linear regression and correlation analysis, in order to test the study hypotheses. Among the most important results that have been reached, there is an impact of social responsibility as costs and the disclosure of the market value of services companies. The study also showed a modified effect of services type on the relationship between social responsibility disclosure and market value.Based on the preceding, the study recommended expanding the social responsibility disclosure, which helps the company build a strong name as a desirable institution, which enhances the image of the company and the name of the product in the services market and among customers.

scholarly journals Corporate Social Responsibility and Tax Aggressiveness: Evidence from Indonesia

2020 ◽  
Vol 13 (2) ◽  
pp. 105
Author(s):  
Fredi Kristiadi ◽  
Elisabeth Penti Kurniawati ◽  
Ahmad Maulin Naufa
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Method Of Moments ◽  
Sampling Method ◽  
Stock Exchange ◽  
Generalized Method Of Moments ◽  
Tax Aggressiveness ◽  
Corporate Social ◽  
The Impact ◽  
The Relationship

The purpose of this research is to examine the impact of tax aggressiveness on corporate social responsibility (CSR) and its reversal. It also finds out which one of those relationships with more considerable influence. The population of this research is manufacture companies listed on the Indonesian Stock Exchange over the period 2008-2019. This research used a purposive sampling method and found 67 companies. We test the multiple regressions using the generalized method of moments (GMM) to analyze the hypotheses. The results depict that CSR does not affect tax aggressiveness. However, tax aggressiveness has a significant effect to enhance CSR. Therefore, the relationship between CSR and tax aggressiveness is only one direction.

scholarly journals Analysis the Impact of Profitability, Liquidity, Leverage and Company Size on Dividend Policy

2019 ◽  
Vol 16 (2) ◽  
pp. 1
Author(s):  
Besnedi Abrar ◽  
Riandra Ghazyla ◽  
Dila Arisandi
Keyword(s):  
Dividend Policy ◽  
Stock Exchange ◽  
The Other ◽  
Company Size ◽  
Sampled Data ◽  
Manufacturing Companies ◽  
Financial Ratio ◽  
Dependent Variables ◽  
The Impact ◽  
The Relationship

This study aims to determine the impact of financial ratio and company size on dividend policy. Multiple linear regression is used to identify the relationship between the independent and dependent variables. The sampled data was taken from consumer goods manufacturing companies listed on Indonesia Stock Exchange for the period 2015-2017. The result of this study indicated that financial ratios variable proxied by profitability and leverage ratios had a significant impact on dividend policy, while the other variables liquidity and company size had an insignifiant impact on dividend policy.

The impact of corporate social responsibility on brand equity

2019 ◽  
Vol 37 (1) ◽  
pp. 2-17 ◽  
Author(s):  
Jing Yang ◽  
Kelly Basile
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Brand Equity ◽  
Theory And Practice ◽  
The Other ◽  
Content Type ◽  
Interaction Terms ◽  
Corporate Social ◽  
The Impact ◽  
The Relationship

Purpose Despite the significant investment in research on corporate social responsibility (CSR), there still exists a lack of clarity in terms of how different types of CSR activities lead to the outcomes a firm desires with their investment in CSR. The purpose of this paper is to provide greater insight on the relationship between types of CSR activities and brand equity (BE). The authors develop and test a conceptual framework, which examines the unique relationship between each CSR dimension and BE, as well as the interaction of product-related CSR activities and employee-related CSR activities with CSR activities across the other dimensions. Design/methodology/approach The authors collected data from multiple secondary sources, including Kinder, Lydenberg and Domini (KLD) Research and Analytics Inc., Interbrand, Compustat and CMR. The authors used random-effect estimations to estimate panel regressions of BE as a function of the different dimensions of a firm’s CSR, interaction terms between CSR dimensions and product quality and interaction terms between employee relations and other CSR dimensions, as well as a set of control variables and Year dummy variables. Findings Based upon a large-scale panel data set including 78 firms for the period of 2000–2014, the results show that diversity- and governance-related CSR have a positive effect on BE, employee-related CSR has a negative effect on BE and both product and employee dimensions play important roles in the relationships between other CSR dimensions and BE. These results have important implications for both theory and practice. Originality/value This study makes several contributions to extant literature on CSR and brand strength. First, this study examines the impact of CSR on BE vs alternative measures of brand-related outcomes. This study uses the KLD database to determine scores for firm CSR activity. It is the first to use the extensive KLD database to examine the relationship between types of CSR activities and BE. Last, this study seeks to better understand some of the organizational factors which influence the success of CSR outcomes. Specifically, the research will examine the interaction of product-related and employee-related CSR activities with CSR activities across the other dimensions.

scholarly journals Corporate Social Responsibility and Financial Performance. Theoretical and Empirical Aspects

2013 ◽  
Vol 16 (3) ◽  
pp. 49-62 ◽  
Author(s):  
Aleksandra Lech
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Economic Performance ◽  
Stock Exchange ◽  
Economic Theories ◽  
Warsaw Stock Exchange ◽  
Corporate Social ◽  
The Impact ◽  
The Relationship

The aim of this paper is to examine the impact of Corporate Social Responsibility (CSR) rules on the financial performance of companies. In a theoretical part the author analyses selected economic theories that might justify a positive relationship between CSR and profitability, as well as explains the mechanism by which CSR might positively enhance economic performance from the stakeholders’ perspective. In an empirical part the author discusses selected econometric studies on the link between CSR and economic performance of companies, both from developed and developing countries. The article also contains the results of the author’s own research on the relationship between CSR and economic performance of the largest Polish companies on the Warsaw Stock Exchange. The scope of the author’s own research is the period 1Q 2010 –IIIQ 2012. The research shows that participation in the Respect Inde X(indicator of CSR in the author’s model) is not statistically significant in determining the financial performance of Polish firms.

scholarly journals Busyness, Tenure, Meeting Frequency of the CEOs, and Corporate Social Responsibility Disclosure

2021 ◽  
Vol 13 (10) ◽  
pp. 5567
Author(s):  
Melinda Cahyaning Ratri ◽  
Iman Harymawan ◽  
Khairul Anuar Kamarudin
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Environmental Issues ◽  
The Other ◽  
Global Reporting Initiative ◽  
Corporate Social Responsibility Disclosure ◽  
Csr Disclosure ◽  
Corporate Social ◽  
The Relationship

This study aimed to analyze the relationship between busyness, tenure, and the frequency of CEO meetings and corporate social responsibility (CSR) disclosure. This study used 624 observations from 78 companies listed on the Indonesia Stock Exchange and the Global Reporting Initiative (GRI) database for the 2010–2018 period. This study indicated that companies with busy CEOs or CEOs with long tenure produce fewer CSR disclosures. On the other hand, companies with CEOs who frequently attend board meetings generate more CSR disclosures because they can absorb a lot of useful information to address the changing social and environmental issues. Companies can limit the activities and tenure of the CEO and increase the awareness of the CEO to attend board meetings to encourage the firm’s sustainability. Companies with busy CEOs and long tenure result in less CSR disclosure. Furthermore, the frequency of CEO meetings can enhance CSR disclosure.

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