scholarly journals Social Responsibility Activity Disclosure: The Case of Jordanian Banks

2020 ◽  
Vol 13 (8) ◽  
pp. 35
Author(s):  
Khalid Ali Ahmad Alduneibat
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Social Responsibility ◽  
Information Disclosure ◽  
Acceptable Level ◽  
Annual Reports ◽  
Number Of Branches

The current study aims to evaluate the level of social responsibility practices of Jordanian banks, and to trace certain bank characteristics that affect the level of social responsibility disclosure. A disclosure index with 32 items was used to test the annual reports of 13 Jordanian banks. Data analysis has revealed that the banks disclosed nearly 69% of the index’s items, and six banks disclosed more than 80% of the items. The results have proved that there was an acceptable level of disclosure of Jordanian banks listed on the ASE. The results of the regression analysis have confirmed that size, earnings, age and number of branches were significantly and positively affected the level of social responsibility information disclosure.

The Role of Shariah Supervisory Board in Legitimizing the Existence of Sudanese Islamic Banks through Social Responsibility Reporting

2021 ◽  
Vol 12 (3) ◽  
pp. 432-440
Author(s):  
Azam Abdelhakeem Khalid Et.al
Keyword(s):  
Social Responsibility ◽  
Information Disclosure ◽  
Cultural Context ◽  
Supervisory Board ◽  
Theoretical Implication ◽  
Annual Reports ◽  
Islamic Banks ◽  
Legitimacy Theory ◽  
Board Size

Purpose -This study empirically investigates the function of Shariah Supervisory Board (SSB) in legitimizing the social and ethical existence of Sudanese banks through the dissemination of data onIslamic social in annual reports. Design/methodology/approach -The paper examines a panel dataset covering the period 2006 – 2015 through the use of disclosure index and content analysis from 150annual reports of Sudanese banks. The role of SSB is expressed from the aspects of Corporate Governance mechanisms (i.e. board size, independency, doctoral qualification, cross- directorship, and the overall effect of SSB mechanisms).The current study employs the multiple regression models by using STATA-13 statistical toolin answering the research questions. Findings -The empirical results indicate that the board size, doctoral qualification, and cross-directorship of the members were positively correlatedwith the disclosure degree of Islamic Corporate Social Responsibility (ICSR) in the annual reports of Sudanese Islamic banks, which is in favour of legitimacy theory. Meanwhile, results indicate that, in contrary to legitimacytheory’s assumptions,the independence of SSB members is found to negatively correlate with the ICSR level of disclosure of the sampled Sudanese banks’ annual reports. Furthermore, the overall effects of SSB mechanisms are found to positivelyimpact the ICSR disclosure level. The study’sfindings add new empirical evidence to support the view that social information disclosure by companies is influenced by country- cultural context within which the company operates. Theoretical implication - In theory, this paper offers an analysis on CSR in Sudan from Islamic point of view. This paper is vital in view that social responsibility is highly regarded by Islam. Therefore, social responsibility must be adopted by all Islamic organizations, particularly the Islamic banks. Originality/value – From the researchers’ perspective, this study is the pioneer thatinvestigates the role of SSB on Sudanese Islamic banks through social responsibility reporting using legitimacy theory.

Social responsibility-related governance disclosure: exploration of managerial perspective in a developing country

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Yousuf Kamal
Keyword(s):  
Social Responsibility ◽  
Information Disclosure ◽  
Annual Reports ◽  
Corporate Accountability ◽  
Content Type ◽  
Corporate Managers ◽  
Corporate Executives ◽  
Audit Reports ◽  
Corporate Social ◽  
Societal Expectations

Purpose This study aims to explore corporate managers’ perspectives regarding the disclosure (non-disclosure) of social- and environment-related governance information. Design/methodology/approach Insights into corporate managers’ perspectives are explored by conducting in-depth personal interviews with senior corporate executives of textile and garment companies in Bangladesh. Findings This study establishes that the use of traditional media, such as corporate annual reports, for corporate social responsibility (CSR)-related governance information disclosure can be limited in particular situations, including the case of garment companies, wherein the provision of extensive governance information is necessary, and the information users find special purpose reports, e.g. social audit reports, more comprehensive, credible, and beneficial than annual reports. The results reveal that corporate managers of Bangladeshi supply companies are motivated by financial returns, and they aspire to ensure that buyers (powerful stakeholders) obtain the required CSR-related governance information; this is neither driven by corporate accountability nor transparency. Upon using the managerial branch of the stakeholder theory, the result of this study shows that corporate managers are influenced by powerful stakeholders when they make decisions vis-à-vis the provision of CSR-related governance information. Originality/value This study provides an implication for academics and practitioners toward understanding that corporate managers often provide substantive disclosures of CSR-related governance information through alternative media that have not been previously documented in the literature. Herein, a metaphor – veil – is used to illustrate the visibility gap between societal expectations and managers’ perspectives.

scholarly journals PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN SUB SEKTOR TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA

2020 ◽  
Vol 6 (1) ◽  
pp. 59-65
Author(s):  
Noriko Thasya ◽  
Lisah Lisah ◽  
Angeline Angeline ◽  
Natasyah Gozal ◽  
Veronica Veronica
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Audit Committee ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Annual Reports ◽  
Good Corporate Governance ◽  
Corporate Social

This study aims to examine the effect of good corporate governance on corporate social responsibility. The Data that used in this research are all form of annual reports published by companies on the Indonesia Stock Exchange website. The population used is transportation sub Sector Company listed on the Indonesia Stock Exchange for the period 2014-2018 which amounted to 37 companies. Purposive sampling is used in this research to obtain 8 companies as research sample. The data were analyzed using multiple regression analysis using SPSS Version 25. The results of the research showed audit committee negatively influence on the corporate social responsibility, the board of commissioners has no influence on the corporate social responsibility, the institutional ownership negatively affected on the corporate social responsibility, and the independent commissioner no impact on the corporate social responsibility.

scholarly journals Disclosure of social information by Brazilian companies according to United Nations indicators of corporate social responsibility

2009 ◽  
Vol 20 (51) ◽  
pp. 116-132 ◽  
Author(s):  
Marcelle Colares Oliveira ◽  
Marcia Martins Mendes De Luca ◽  
Vera Maria Rodrigues Ponte ◽  
João Ésio Pontes Junior
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
United Nations ◽  
Information Disclosure ◽  
Information Needs ◽  
Stock Exchange ◽  
Social Information ◽  
Annual Reports ◽  
Global Reporting Initiative ◽  
Corporate Social

Several frameworks of social information disclosure have been proposed worldwide to satisfy stakeholders' information needs. In 2008, the United Nations launched a guide with recommendations for corporate responsibility indicators in annual reports based on the Global Reporting Initiative framework and standards of the International Labour Organization, Organization for Economic Co-operation and Development and International Accounting Standards Board. The objective of the present study was to analyze the disclosure of social information by Brazilian companies of the New Market listing segment traded on the São Paulo Stock Exchange (BOVESPA) in accordance with UN indicators of corporate social responsibility. This was an exploratory and qualitative study based on a review of documents and the literature. The findings were interpreted by way of content analysis to determine the predominance of UN indicators disclosed by Brazilian enterprises. The results were compared to those of a 2008 UN study on social information disclosure by 100 large enterprises in the top ten emerging economies in the world. The companies in our study were found to disclose most of the indicators recommended by the UN in harmony with internationally accepted standards. However, more recently introduced non-financial indicators were less frequently reported.

scholarly journals The Determinants Of Corporate Social Responsibility Disclosure: Evidence From China

2013 ◽  
Vol 29 (6) ◽  
pp. 1833 ◽  
Author(s):  
Jianling Wang ◽  
Lin Song ◽  
Shujie Yao
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Information Disclosure ◽  
Stock Exchange ◽  
Annual Reports ◽  
Listed Firms ◽  
Corporate Social Responsibility Disclosure ◽  
Low Profile ◽  
Environmentally Sensitive ◽  
Corporate Social

<p>Employing the content analysis approach, this paper aims to identify the determinants of corporate social responsibility disclosure (CSRD) in China using the annual reports of over 800 A-share listed firms on the Shanghai Stock Exchange. We find that CSRD is positively associated with firm size, media exposure, share ownership concentration and institutional shareholding. Moreover, firms in High-Profile environmentally sensitive industries tend to disclose more corporate social responsibility (CSR) information than those in Low-Profile environmentally sensitive industries, supporting the view that political cost is the primary constraint for Chinese listed firms. Our results provide important insights for academics interested in the CSR issue in emerging economies, for enterprise managers interested in exploiting the annual reports as a strategy to legitimize their corporate social conduct, and for government regulators committed to improving CSR activities and information disclosure.</p>

scholarly journals Influence of Investment Decisions, Corporate Social Responsibility and Company Growth in Companies Manufacturing of the Sub-Sector of Consumption Goods Registered in Indonesia Stock Exchange Year 2017-2019

2020 ◽  
Vol 3 (4) ◽  
pp. 3421-3432
Author(s):  
Anggiat Sinurat ◽  
Elfina Okto Posmaida Damanik ◽  
Risma Munthe ◽  
Eva Sriwiyanti ◽  
Sri Martina
Keyword(s):  
Regression Analysis ◽  
Corporate Social Responsibility ◽  
Data Analysis ◽  
Social Responsibility ◽  
Multiple Regression Analysis ◽  
Firm Value ◽  
Stock Exchange ◽  
Investment Decisions ◽  
Corporate Social ◽  
Company Growth

This study aims to determine the effect of investment decisions, corporate social responsibility and company growth in consumer goods manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. Several previous studies on different firm values. Therefore, other research needs to be done to retest the theory of value. The research data is obtained from sample companies which can be downloaded from the Indonesia Stock Exchange website. The data analysis technique used is multiple regression analysis. The data analysis process that is done first is the classical assumption test, multiple regression analysis and then testing the hypothesis. The results of the study partially show that only investment decisions have a positive and significant effect on firm value. Meanwhile, the growth of companies and corporate social responsibility has no effect on firm value. The results of the research simultaneously show that corporate social responsibility and company growth have a significant effect on firm value.

scholarly journals The Impact of Corporate Social Responsibility on Company Profitability in Zimbabwe: A Case of a Listed Telecommunication Company

2016 ◽  
Vol 2 (04) ◽  
Author(s):  
Banele Dlamini
Keyword(s):  
Regression Analysis ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Annual Reports ◽  
Regulatory Body ◽  
Mobile Telecommunication ◽  
Business Outcomes ◽  
Telecommunication Company ◽  
Corporate Social ◽  
The Impact

The research aims to explore and examines the relationship between corporate social responsibility (CRS) and company profitability in the context of Zimbabwe. CSR is conceived as a vital component in strategic planning, and the concept of sustainable development stress out that organization should put emphasis on economic, business outcomes and pay attention also towards the environment, society, and community were they transact business. It could lead to enhanced company profitability. The study used Vector Auto Regression (VAR) model of regression analysis and Stata as the statistical tool, in order assess the impact of CSR on profitability. Secondary data was collected from annual reports of EconetWireless Zimbabwe Limited, correlation and regression analysis was used and the formulated hypothesis was tested. The company is the only listed mobile telecommunication company in Zimbabwe out of three companies which fall under the Ministry of Information Communication Technology, Postal and Courier Services (MICTPCS)for period 2010 to 2015. MICTPCS as the regulatory body encourages mobile telecommunication companies to be involved in CSR as the customer-oriented factors in their business operation. The findings of the study indicated that there is no causal relationship between Corporate Social Responsibility and profitability and CSR has no significant impact on profitability. Zimbabwe has no Corporate Social Responsibility policy; entities are involved on a voluntary basis as a marketing strategy and there is a need for a policy to be formulated and enforced to ensure that entities operate ethically.

scholarly journals Risk Management Committee and Disclosure of Hedging Activities Information among Malaysian Listed Companies

2018 ◽  
Author(s):  
Azrul Bin Abdullah ◽  
Ku Nor Izah Ku Ismail ◽  
Norshamshina Mat Isa
Keyword(s):  
Risk Management ◽  
Regression Analysis ◽  
Information Disclosure ◽  
Gender Diversity ◽  
Listed Companies ◽  
Annual Reports ◽  
Management Committee ◽  
The Relationship ◽  
Risk Management Committee

This paper examines the relationship between Risk Management Committee (RMC) characteristics and the extent of hedging activities disclosure within the annual reports of the Malaysian listed companies. In particular, relationships are tested on RMC size, independence, RMC meeting, RMC gender diversity and RMC training. Our regression analysis shows that RMC independence significantly and negatively influences the extent of hedging activities information disclosure, while RMC meeting positively influences the disclosure. The implications of these findings are discussed.

scholarly journals Factors Influencing Corporate Social Responsibility Disclosure and Its Impact on Financial Performance: The Case of Vietnam

2021 ◽  
Vol 13 (15) ◽  
pp. 8197
Author(s):  
Thanh Hung Nguyen ◽  
Quang Trong Vu ◽  
Duc Minh Nguyen ◽  
Hoang Long Le
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Information Disclosure ◽  
Listed Companies ◽  
Annual Reports ◽  
Government Ownership ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social ◽  
The Impact

The study examines the impact of company size, industry sensitivity, government ownership, liquidity and company age on Corporate Social Responsibility Disclosure (CSRD) in 2019 annual reports of listed companies on the Vietnam stock market. We also consider the relationship between CSRD and the financial performance measured by return on assets (ROA) and return on equity (ROE). This study uses descriptive statistics and regression methods to test research hypotheses. The empirical findings show that company characteristics, including firm size, liquidity, government ownership and environmental industry sensitivity, are positively associated with firms’ CSRD level. Firm age does not influence the CSRD of listed companies. The CSRD significantly affects both ROA and ROE. Our study provides several suggestions to promote the CSR information disclosure of listed companies and enhance their social responsibility for sustainable development.

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