scholarly journals Responsabilidade social corporativa e o desempenho de mercado de empresas brasileiras

2020 ◽  
Vol 13 ◽  
pp. 1373-1391
Author(s):  
Larissa Degenhart ◽  
Mikaéli Da Silva Giordani ◽  
Ismael Alan Halberstadt ◽  
Cristiano Sausen Soares ◽  
Vinicius Costa da Silva Zonatto
Keyword(s):  
Decision Making ◽  
Corporate Social Responsibility ◽  
Quantitative Research ◽  
Market Performance ◽  
Market Value ◽  
Decision Making Process ◽  
Panel Data Regression ◽  
Data Regression ◽  
Corporate Social ◽  
The Relationship

Purpose – This research aimed to analyze the relationship between Corporate Social Responsibility (CSR) and the market performance of Brazilian companies.Design/methodology/approach – A descriptive, documentary and quantitative research was carried out using panel data regression. The analysis period covered 2010 to 2018 and the sample comprised 41 companies.Findings – The results revealed that investments in external CSR and the fact that companies are listed on the ISE index increase their market value. The CSR information of Brazilian companies aimed at investments made for a society helps to increase market performance.Research limitations/implications – It should be noted that the results cannot be generalized for all Brazilian companies. This research contributes to the accounting and CSR literature, by analyzing the benefits of CSR on companies' market performance.Practical implications – The findings assist investors in the decision-making process, as companies that have CSR actions have positive impacts on their value, operational efficiency and the ability to generate financial performance.Social implications – The results have social implications, as they reinforce the importance of companies investing in CSR, which can improve their market value and benefit society with practices aimed at social well-being.Originality/value – CSR was analyzed in several aspects in the accounting literature. However, the focus of the relationship between CSR and specifically market performance has been little explored in Brazil, a fact that denotes research value.

Corporate Social Responsibility Reporting and Climate Change

2020 ◽  
pp. 171-198
Author(s):  
Ana Florindo ◽  
Kátia Lemos ◽  
Sónia Monteiro ◽  
Verónica Ribeiro
Keyword(s):  
Climate Change ◽  
Corporate Social Responsibility ◽  
Carbon Emissions ◽  
Corporate Social Responsibility Reporting ◽  
Panel Data Regression ◽  
Data Regression ◽  
Environmentally Sensitive ◽  
Sustainability Reports ◽  
High Level ◽  
Corporate Social

This article aims to investigate the extent of carbon emissions disclosures in Portuguese companies operating in environmentally sensitive industries, from 2008 to 2012. Additionally, the chapter aims to explore the factors that explain the extent of such disclosures. The research sample is based upon Portuguese companies that had been continuously integrating in the PNALE I and II, over the twelve-year period. A content analysis of their annual/sustainability reports was conducted to explore the carbon emissions-related disclosures. The study also uses a disclosure index to investigate the extent of disclosure and a panel data regression model was performed to determine the factors that influence carbon emissions reporting. The results show a relatively high level of disclosure and the influence of size, activity sector, concentration of capital and economic period on the level of disclosure presented.

scholarly journals Determinants of the Industrial Manufacturing Stock’s Holding Period

2018 ◽  
Vol 1 (1) ◽  
pp. 99-125
Author(s):  
Rima Islamiah
Keyword(s):  
Quantitative Research ◽  
Market Value ◽  
Manufacturing Companies ◽  
Holding Period ◽  
Industrial Manufacturing ◽  
Bid Ask Spread ◽  
Panel Data Regression ◽  
Data Regression ◽  
Manufacturing Company ◽  
Positive Effect

This study aims to identify the effect of Market Value (MV), Return on Asset (ROA), Earning per Share (EPS) and Bid-Ask Spread (BAS) over the holding period of manufacturing companies listed in Jakarta Islamic Index (JII). The data used here is period between 2014-2016. This research is a quantitative research. The data used in this research are the outstandingnumber of shares, the volume of stock transactions, closing price, ROA, and EPS. The technique for data analysis which will be used in this research is panel data regression test using REM model. The results of this study show that: 1). Market value have a significant positive effect on the manufacturing company stock’s holding period, which is shown by the value of sig t 0,0075. 2). ROA has no significant effect on on the manufacturing company stock’s holding period, which is shown by the value of sig t 0.1269. 3). EPS did not significantly affect the holding period of the manufacturing company's shares which was shown by the sig t value 0.7358. 4). The variable of Bid-Ask Spread does not significantly affect the holding period of the manufacturing company's stock which is shown by the value of sig t 0.1031. 5). MV, ROA, EPS, BAS according to test of model existence / F test is the existing model used with the value of F statistics 0.000397. 5). The value of Adjusted R2 of 19.85% indicates that variations in the variable of Holding Period can be explained by independent variables, and the remaining 80.65% of the variable of Holding Period are explained by other variables outside the research model.

scholarly journals Pengungkapan Corporate Social Responsibility dan Kinerja Keuangan Perusahaan Perbankan

2021 ◽  
Vol 31 (7) ◽  
pp. 1655
Author(s):  
Ni Made Widyasari ◽  
Ketut Yadnyana
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Return On Assets ◽  
Return On Equity ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression ◽  
Csr Disclosure ◽  
Corporate Social

A company Development can made the ekspoitation of natural resources to be higher, so it is important for the companies to carry out CSR activities. This study aims to determine the effect of corporate social responsibility disclosure on financial performance in Bank sector as proxied by eeturn on assets (ROA) and return on equity (ROE). The sample was obtained using purposive sampling method and the number of research samples was 19 companies with a total of 95 observations. The data analysis technique in this study was panel data regression analysis. The results show that corporate social responsibility (CSR) disclosure has a positive and significant effect on financial performance in bank sector as proxied by return on assets (ROA) and return on equity (ROE). The implication of this research can contribute to the empirical study of stakeholder theory and equity theory. The implication of this research is that it can be taken into consideration in decision making by stakeholders and company management. Keywords: CSR Disclosure; ROA; ROE.

DAMPAK PENGUNGKAPAN ISLAMIC CORPORATE SOCIAL RESPONSIBILITY TIAP DIMENSI INDIVIDU TERHADAP PROFITABILITAS

2021 ◽  
Vol 8 (5) ◽  
pp. 641
Author(s):  
Muhamat Romadhoni ◽  
Sylva Alif Rusmita
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Commercial Banks ◽  
Social Reporting ◽  
Statistical Tool ◽  
Panel Data Regression ◽  
Data Regression ◽  
Corporate Social ◽  
The Impact ◽  
Positive Effect

ABSTRAKPenelitian ini mempunyai tujuan untuk mengetahui dampak dari pengungkapan secara dimensi individu laporan Islamic Corporate Social Responsibility (ICSR) terhadap profitabilitas dalam bank umum syariah. Dalam penelitian ini digunakan pendekatan kuantitatif dengan metode regresi data panel serta dengan bantuan alat statistik yaitu Eviews 9. Terdapat 10 bank umum syariah di Indonesia pada periode 2016-2020 yang dijadikan sebagai sampel dalam penelitian ini. Pengukuran pengungkapan ICSR dilakukan dengan teknik konten analisis berdasarkan item-item yang mendeskripsikan nilai-nilai Islam pada laporan tahunan bank sehingga menghasilkan indeks pengungkapan Index Social Reporting (ISR). Hasil dari pengujian hipotesis menunjukkan bahwa secara simultan pengungkapan ICSR berpengaruh positif signifikan terhadap profitabilitas bank umum syariah. Secara parsial, pengungkapan dimensi per individu ICSR tidak mempunyai hubungan yang signifikan secara statistik antara dimensi individu ICSR terhadap profitabilitas, kecuali untuk ‘komitmen terhadap karyawan’, ‘komitmen terhadap debitur’, dan ‘komitmen terhadap komunitas’.Kata Kunci: Pengungkapan, Islamic Corporate Social Responsibility, Profitabilitas, Bank Umum Syariah. ABSTRACTThis study aims to determine the impact of the disclosure of individual dimensions of Islamic Corporate Social Responsibility (ICSR) reports on profitability in Islamic commercial banks. In this study, a quantitative approach was used with the panel data regression method and with the help of a statistical tool, namely Eviews 9. There were 10 Islamic commercial banks in Indonesia in the 2016-2020 period which were used as samples in this study. The measurement of ICSR disclosure is carried out using content analysis techniques based on items that describe Islamic values in the bank's annual report so as to produce a disclosure index of the Index Social Reporting (ISR). The results of hypothesis testing indicate that simultaneously the disclosure of ICSR has a significant positive effect on the profitability of Islamic commercial banks. Partially, the disclosure of individual dimensions of ICSR does not have a statistically significant relationship between individual dimensions of ICSR on profitability, except for 'commitment to employees', 'commitment to debtors', and 'commitment to community'.Keywords: Disclosure, Islamic Corporate Social Responsibility, Profitability, Islamic Commercial Banks.

scholarly journals La asociación entre las Actividades de Responsabilidad Social Corporativa y la calidad de los ingresos: Evidencia de la industria extractiva

2019 ◽  
Vol 22 (1) ◽  
pp. 112-121 ◽  
Author(s):  
Tito Tomas Siueia ◽  
Jianling Wang
Keyword(s):  
Earnings Management ◽  
Ethical Theory ◽  
Earnings Quality ◽  
Negative Relationship ◽  
Discretionary Accruals ◽  
Panel Data Regression ◽  
Data Regression ◽  
Research Questions ◽  
Corporate Social ◽  
The Relationship

Building on the ethical theory to solve the research questions, we examine the relationship between Corporate Social Responsibility Disclosure (CSRD) and Earnings Quality (EQ). Using 368 firm-year observations covering the 2010-2017 period. In so doing, we applied content analysis to assess the CSRD dimensions, and we applied discretionary accruals as a proxy of EQ activity. Based on panel data regression, we find a significant and negative relationship between CSRD and EQ in Mozambican extractive industry. Empirical evidence also shows that the influence of positive CSRD indicator (CSRD strengths scores) is much stronger than that negative CSRD indicator (CSRD concerns scores) in reducing earnings quality. These findings are consistent with the idea that the opportunistic managers use CSRD to reach their particular interest, suggesting that the managers are using CSRD as a strategic device to engage in earnings management (poorer earnings quality). The results are robust to alternative proxy measures of CSRD and earnings quality. Con base en la teoría ética para resolver las cuestiones de investigación, examinamos la relación entre Divulgación de Responsabilidad Social Corporativa (CSRD) y la Calidad de los Ingresos (EQ). Usando 368 observaciones de año base cubriendo el período 2010-2017. Al hacer esto, aplicamos el análisis de contenido para evaluar las dimensiones de la CSRD y aplicamos acrecimientos discrecionales como proxy de la actividad de EQ. Con base en la regresión de datos en panel, encontramos una relación significativa y negativa entre el CSRD y el EQ en la industria extractiva de Mozambique. La evidencia empírica también muestra que la influencia del indicador positivo de CSRD (puntuaciones de fuerza CSRD) es mucho más fuerte que el indicador negativo de CSRD (CSRD se refiere a las puntuaciones) en la reducción de la calidad de ingresos. Estas constataciones son consistentes con la idea de que los gerentes oportunistas utilizan la actividad de RSCD para alcanzar su interés particular, sugiriendo que los gerentes están usando el CSRD como un dispositivo estratégico para involucrarse en la gestión de resultados (peor EQ). Los resultados son robustos a medidas alternativas de proxy del CSRD y la EQ. Industria extractiva.

Corporate social responsibility disclosure and firms' performance in Mediterranean countries: a stakeholders' perspective

2020 ◽  
Vol 15 (3) ◽  
pp. 361-375 ◽  
Author(s):  
Amina Buallay ◽  
Gagan Kukreja ◽  
Esra Aldhaen ◽  
Muneer Al Mubarak ◽  
Allam Mohammed Hamdan
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Market Performance ◽  
Cross Sectional ◽  
Content Type ◽  
Mediterranean Countries ◽  
The Mediterranean ◽  
Csr Disclosure ◽  
Corporate Social ◽  
The Relationship

PurposeThe purpose of this study is to investigate the relationship between corporate social responsibility (CSR) disclosure and firms' operational, financial and market performance (measured in the form of return on assets (ROA), return on equity (ROE) and Tobin's Q (TQ), respectively) in the Mediterranean countries from a stakeholder perspective.Design/methodology/approachResearch is quantitative in nature, based on a cross-sectional and time-series analysis of 203 firms listed in six Mediterranean countries for 10 years from 2008 to 2017, with 1,689 observations. The theoretical model is built on a stakeholder theory. The practical model is built on the independent variable (CSR) and the dependent variables ROA, ROE and TQ.FindingsThe findings deduced from the empirical results indicated that CSR disclosure negatively affects operational and market performance but does not affect financial performance.Practical implicationsStudying the relationship between CSR disclosure and firms' operational, financial and market performance, with the consideration of variations, can bring many benefits internally by being more conscious of important activities that should be undertaken and externally by detecting what regulators and other stakeholders want for better sustainable development.Originality/valueThis research adds value to the existing limited literature of CSR disclosure on firm's performance in the Mediterranean countries, and it gives tips of advice for firms to manage CSR disclosure wisely.

scholarly journals Efek Mediasi Corporate Social Responsibility terhadap Hubungan Corporate Governance dan Perceived Market Performance

2018 ◽  
Vol 6 (1) ◽  
pp. 17-29
Author(s):  
Neva Permatasari Sutedjo ◽  
Paskah Ika Nugroho
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Organizational Performance ◽  
Market Performance ◽  
Mediation Effect ◽  
Customer Perspective ◽  
Corporate Social ◽  
Relationship Of ◽  
The Relationship

This research aims to analyze the organizational performance from customer perspective. On the other hand, the mediation effect of corporate social responsibility toward corporate governance and perceived market performance were also identified. Data were taken from 130 respondents using judgmental sampling. Data were analyzed using SEM with software LISREL 8.8. Results show that corporate governance positively influences corporate social responsibility whereas corporate social responsibility positively influences perceived market performance. It is also found that the mediation effect of corporate social responsibility toward the relationship of corporate governance and perceived market performance is positively confirmed.   Keywords : corporate social responsibility, corporate governance, perceived market performance, mediation effect

scholarly journals Corporate Social Responsibility in Nigeria: A Critical Review of the Literature

2016 ◽  
Vol 4 (10) ◽  
pp. 86-103
Author(s):  
Sunday C. Eze ◽  
Adenike O. Bello
Keyword(s):  
Decision Making ◽  
Corporate Social Responsibility ◽  
Community Development ◽  
Social Responsibility ◽  
Local Community ◽  
Decision Making Process ◽  
Review Of The Literature ◽  
Long Run ◽  
Business Profitability ◽  
Corporate Social

The paper reviews existing literature on Corporate Social Responsibility (CSR) to ascertain the level of corporate social responsibility activities that will enhance the performance/profitability of businesses in Nigeria. It revealed that the success of an organization depends on the extent to which the organization is capable of managing its relationship with key groups, such as financial and stakeholders, but also customers, employees, and even communities or societies. Stakeholders must be considered in the decision making process of the organization. CSR is a concept that includes many different activities and actions which businesses have to involve themselves in for the purpose growth sustainability and growth of businesses. Businesses that voluntarily participates in local community development, such as providing the community with donations, assisting them with projects and sharing some of its profit with the community, helps to increase the business profitability in the long-run.

scholarly journals PERANAN AKUNTAN DALAM PELAKSANAAN CORPORATE SOCIAL RESPONSIBILITY PADA RUMAH SAKIT DI WILAYAH KABUPATEN SUMENEP

2017 ◽  
Vol 7 (1) ◽  
pp. 19-31
Author(s):  
Syahril Syahril ◽  
Dedy Arfiyanto
Keyword(s):  
Decision Making ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Environmental Issues ◽  
Qualitative Approach ◽  
Decision Making Process ◽  
Descriptive Research ◽  
Qualitative Descriptive ◽  
Corporate Social

Accountants have a very big role to encourage companies to get involved in activities that show concern for environmental issues Social or Corporate Social ResponsibilityThe purpose of this study is to determine the role of accountants, especially internal accountants in the implementation of Corporate Social Responsibility Hospital in the District Sumenep. This research is descriptive research with qualitative approach. By using this qualitative Descriptive research, writer use to describe, interpret and describe data that writer get from observation, interview and documentation. The analysis uses an interactive model with three procedures: Data Reduction, Presentation of Data and Drawing Conclusions.The role of internal accountants in the implementation of social activities is needed for corporate social responsibility (Hospital in Sumenep District). Because the involvement of internal accountants is very big influence on the decision-making process related to social problems or Corporate Social Responsibility (Corporate Social Responsibility) Keywords : Internal Accountant, Corporate Social Responsibility, Hospital

Sign in / Sign up

Export Citation Format

Share Document