CSR Data Research Articles

TANGGUNG JAWAB SOSIAL (CSR), IMBAL HASIL ATAS EKUITAS (ROE), DAN REPUTASI PERUSAHAAN

This research aims to evaluate the influence of CSR and ROE on the reputation of manufacturing companies listed on the IDX. This research uses a quantitative approach with a sampling of 25 manufacturing companies listed on the IDX during the 2018-2022 period. The sampling technique used is purposive sampling, where reputable companies are taken as samples. CSR, ROE and corporate reputation data were collected from annual reports and official IDX publications. Linear regression analysis is used to test the relationship between these variables. The research results show that both CSR and ROE have a significant influence on the reputation of manufacturing companies listed on the IDX. The regression coefficients for CSR and ROE show that every one unit increase in CSR and ROE causes a significant increase in corporate reputation. These findings have important implications for business and management practitioners at BEI. Improving CSR practices and financial performance can help companies strengthen their reputation in the eyes of Stakeholders. A better understanding of the relationship between CSR, ROE, and corporate reputation can also help companies design more effective business strategies.

Research Progress in Traditional Applications, Phytochemistry, Pharmacology, and Safety Evaluation of Cynomorium songaricum.

Cynomorium songaricum Rupr. (CSR) belongs to the family Cynomoriaceae. It is a perennial succulent parasitic herb with a reddish-brown coloration, predominantly submerged in sand and lacking chlorophyll. Traditionally, it has been used in ethnic medicine to treat various diseases, such as gastric ulcers, indigestion, bowel movements, and improving sexual function. To comprehensively collect CSR data, extensive literature searches were conducted using medical, ecological, and scientific databases such as Google Scholar, PubMed, Science Direct, Web of Science, and China National Knowledge Infrastructure (CNKI). This article summarizes and categorizes research on the uses, phytochemical characteristics, pharmacological activities, and toxicity of ethnic medicine, with the aim of establishing a solid foundation and proposing new avenues for exploring and developing potential applications of CSR. So far, a total of 98 compounds have been isolated and identified from CSR, including flavonoids, terpenes, steroids, and other compounds. It is worth noting that flavonoids and polysaccharides have significant antioxidant and anti-inflammatory properties. In addition, these compounds also show good application prospects in anti-tumor, antioxidant, anti-aging, anti-fatigue, anti-diabetes, and other aspects. Although extensive progress has been made in the basic research of CSR, further research is still needed to enhance the understanding of its mechanism of action and explore more unknown compounds. Our review indicates that CSR has broad prospects and deserves further research.

Is it worth reporting CSR data? The importance of socially responsible information

Is it worth reporting CSR data? The importance of socially responsible information

KINERJA KEUANGAN, MANAJEMEN LABA, DAN PENGHINDARAN PAJAK: APAKAH CSR INDUSTRI KONTROVERSIAL MEMILIKI PERAN?

This study examines the effect of financial performance and earnings management on corporate tax avoidance, and analyzes whether there is a moderating effect of CSR in these relationships. This research data was collected from 91 financial statements and sustainability reports of controversial companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2020 period which were selected by purposive sampling method. CSR data is encoded with content analysis, while research hypotheses are tested with moderate regression analysis. The study found that financial performance negatively affected corporate tax avoidance, while profit management showed no significant effect. In addition, it is also known that CSR does not moderate the effect of financial performance or earnings management on tax avoidance. The results of this study can be used as input for companies to consider improving financial performance in reducing the need for tax avoidance strategies, so that company legitimacy can be maintained. In addition, tax authorities can make tax-intensive related policies to boost financial performance and reduce the level of corporate tax avoidance.

Impacts of hydroclimate change on climate-resilient agriculture at the river basin management

Abstract This paper focuses on exploring the potential of Climate resilient agriculture (CRA) for river basin-scale management. Our analysis is based on long-term historical and future climate and hydrological datasets within a GIS environment, focusing on the Ajoy River basin in West Bengal, Eastern India. The standardized anomaly index (SAI) and slope of the linear regression (SLR) methods were employed to analyse the spatial pattern of the climate variables (precipitation, Tmax and Tmin) and hydrological variables (actual evapotranspiration (AET), runoff (Q), vapor pressure deficit (VPD), potential evapotranspiration (PET), and climate water deficit (DEF)) using the TerraClimate dataset spanning from 1958 to 2020. Future climate trend analysis spanning 2021 to 2050 was conducted using the CMIP6 based GCMs (MIROC6 and EC-Earth3) dataset under shared socio-economic pathway (SSP2-4.5, SSP5-8.5 and historical). For spatiotemporal water storage analysis, we relied on Gravity Recovery and Climate Experiment (GRACE) from the Center for Space Research (CSR) and the Jet Propulsion Laboratory (JPL) data, covering the period from 2002 to 2021. Validation was performed using regional groundwater level data, employing various machine learning classification models. Our findings revealed a negative precipitation trend (approximately −0.04 mm/year) in the southern part, whereas the northern part exhibited a positive trend (approximately 0.10 mm/year).

Study of Social Return of Investment (SROI) and Reclamation of CSR Program of Coal Mining Company in South Kalimantan Province Indonesia

This research was conducted at coal companies in South Kalimantan Province with the sampling method Stratified Random Sampling using secondary data on corporate CSR data and primary data on CSR recipients/perpetrators in the fostered areas of each coal company that distributes and CSR both donations in the form of charity as well as community empowerment. The time of the study was March 2023. Calculation of carbon stocks by multiplying the total number of living endemic plants with the world carbon price in the same year % C organics obtained a carbon content percentage of 0.38. The carbon stock yield was 1.022 tons. Meanwhile, bamboo carbon stocks were calculated using the allometric model and the carbon stock results were 0.621 tons. The CSR program is a community empowerment program that is carried out in a structured manner to deal with both problems or opportunities and potentials owned by the community so that an understanding is built in the community that this is a shared affair. So from the social investment of a coal mining company in South Kalimantan, an SROI ratio of 2.2917 or returns on social, economic, and environmental impacts is 2.29 times the investment value.

Assimilation of surface‐sensitive bands' clear‐sky radiance data using retrieved surface temperatures from geostationary satellites

AbstractClear‐sky radiances (CSRs) derived from observations made by imager sensors on board geostationary satellites are widely used in most operational numerical weather prediction systems. CSRs have data on tropospheric water vapour and temperatures, and the products at water vapour bands are generally assimilated into global data assimilation systems. In another band, known as the CO2 band (13.3–13.4 μm), CSRs are not used widely yet, despite having a wealth of information about temperatures in the mid‐ and low troposphere. This is mainly because of the high surface sensitivity of this band, which makes it difficult to accurately simulate brightness temperatures when there are non‐negligible errors in the surface parameters in the models. This article quantitatively investigated the surface sensitivities of CO2 and water vapour bands, which have the sensitivity under dry atmospheric conditions, and developed retrieval of land surface temperature (LST) from window band CSRs to obtain a more accurate simulated brightness temperature. Additionally, it was discovered that the retrieved LST outperformed that from the model in short‐range forecasts for the low‐water‐vapour band (7.3 μm) CSR data assimilation, and throughout the forecasting period, especially in the tropics, for the CO2 band CSR data assimilation. We also examined an unexpected improvement in the low troposphere in the model's LST trials, and we concluded that it was related to the relationship between the LST and atmospheric temperature biases.

Synchronizing Poverty Alleviation Strategy: Lesson Learned from Central Java, Indonesia

Budget constraints and the impact of the COVID-19 pandemic are limiting poverty alleviation initiatives in Central Java. Local governments in Central Java are attempting to refocus priority policies by collaborating with local government agencies and CSR participants in order to reduce poverty, which necessitates the convergence of social protection contributions and CSR contributions as a solution that needs to be optimized in Central Java. One of the poverty alleviation program's action steps is to maximize the e-government CSR reporting system known as SILAP CSR and the CSR forum working group at the Central Java Province level to facilitate the convergence of social protection contributions based on potential, problems and needs in communities. However, SILAP CSR and the CSR forum working group have not been adequately exploited and socialized to the 35 regency and city governments across Central Java, hurting the quality and number of CSR participants in the local area. As a result, this study was carried out to determine the extent to which SILAP CSR and the CSR Forum working group synchronized their performance in poverty alleviation efforts among government agencies and CSR players at the Central Java Province level. This study employs qualitative methods, including in-depth interviews and Nvivo, to examine the impact and evaluation of SILAP CSR and the CSR forum working group at the Central Java Province level, based on the theoretical foundations of stakeholders, governance, and leadership as essential keys to maximizing poverty alleviation strategies through internal and external collaboration. The findings indicate that SILAP CSR and the CSR forum working group at the Central Java Provincial level are not in sync with the 35 regencies and city administrations in Central Java. As such, different techniques are required to improve their performance: 1) internal collaboration among government agencies and partnerships with CSR participants to reduce technical and ego-sectoral barriers; 2) building sustainable participation through MUSRENBANG and CSR forum working group; 3) updating SILAP CSR data and synchronizing with various e-government and open data sources inclusively; 4) continuous supervision to avoid potential duplication and the risk of greenwashing CSR participants; and 5) the role of autocratic transformational leadership.

Understanding Changes in the Hydrometeorological Conditions towards Climate-Resilient Agricultural Interventions in Ethiopia

Climate resilient agriculture (CRA) is very important to achieve long-term improvement in productivity and farm incomes under climate uncertainty. The present study focuses on investigating the plausible changes in the hydrometeorological conditions using big-data analysis techniques in the study of Ethiopia. The original contribution of this work envisages the importance of the CRA system in water-scarce areas for sustainable agriculture planning and management under changing climatic conditions. In the present research, a TerraClimate model was the basis for weather (precipitation and temperature) and hydrological data (runoff, actual evapotranspiration, potential evapotranspiration, vapor pressure deficit and climate water deficit); these data were used to determine the spatial distribution of the standardized anomaly index (SAI) and the slope of the linear regression for long-term (1958–2020) trend analysis. Future climate trend analysis (2021–2100) has been performed through the CMIP6 (EC-Earth3) shared socio-economic pathway (SSP 2) 4.5 dataset. Gravity Recovery and Climate Experiment (GRACE) with CSR and JPL data were utilized for the generation of water storage heat maps from 2002 to 2021. The results show that the average annual rainfall data for over 62 years was found to be 778.42 mm and the standard deviation is 81.53 mm. The results also show that the western part of the study area has the highest temperature trend, which diminishes as one moves eastward; the minimum temperature trend has been found in the western part of the study area. It was found that the equivalent water thickness (EWT) range of both CSR and JPL products was −15 to 40 cm. These results can help local climate-resilient development planning and enhance coordination with other institutions to access and manage climate finance.

A Tale of Two Signals: Partner CSR, CSiR and Alliance Formation

This study examines how a potential partner’s socially responsible performance (CSR) and socially irresponsible performance (CSiR) play distinct signaling roles in influencing the likelihood of alliance formation. We argue that a firm will interpret the positive signal of partner CSR as an indication of partner trustworthiness, increasing its willingness to collaborate. In contrast, the negative signal of partner CSiR will raise a firm’s fear of potential contaminant costs, which motivates it to refrain from alliance formation. We also identify three key boundary conditions that shape the role of partner CSR and partner CSiR. Using alliance and CSR data from U.S. high-tech industries from 1995 to 2016, we find that either a high-CSR or low-CSiR partner has a higher likelihood of alliance formation. Furthermore, when the prior alliance is present or when alliance partners operate in the same industry or location, the relationship between partner CSR and alliance formation is weaker but the relationship between partner CSiR and alliance formation becomes stronger.

A Model on the Decision to Conduct Independent Verification of CSR Data: The Case of Poland

A Model on the Decision to Conduct Independent Verification of CSR Data: The Case of Poland

Do Well-Behaved Firms Attract More Market Makers? Evidence from the CDS Market

This paper explores whether corporate social performance impacts CDS market liquidity. We first document that better corporate social performance attracts more CDS market makers and induces more frequent CDS price updates. Second, we explore the influence mechanism of CSR on CDS market liquidity. Cross-sectional analyses show that the effect of CSR on liquidity provision is stronger for firms with smaller sizes, fewer analysts following, higher stock return volatility, higher systematic risk or higher credit risk. These findings are consistent with the notion that strong social performance attracts CDS dealers by reducing information asymmetry or offsetting firm risk. Our findings are robust to controlling for more variables, remain qualitatively similar for three subperiods around the 2008 financial crisis period and are robust to the acquisition of CSR data vendors. To our knowledge, this is the first study to focus on the relation between corporate social responsibility and financial market microstructure.

The Effects of Compliance Timing on Multinational Enterprises’ Corporate Performance in China: An Application of Institutional Perspectives

Purpose – Multi-National Enterprises (MNEs) tend to face a high level of institutional pressures in regions with high institutional development level. When complying with institutional pressures, firms try to make decisions to maximize profit while minimizing the risks to them. The purpose of this study is to investigate the influence of the institutional development level on institutional compliance timing by MNEs and the relationship between compliance speed and corporate performance. Design/methodology – The research focuses on three main variables, which are the institutional development level (as a determination of the institutional pressure level), the firm’s compliance speed (as a determination of the compliance timing), and the firm’s financial performance (as a determination of the corporate performance). We collected 19,869 firm-level data from CSMAR (the China Stock Market and Accounting Research), 6,922 CSR data from RKS (the Rankins CSR Ratings), and province and city-level data from the NERIM (National Economic Research Institute Index of Marketization) and NBSC (National Bureau of Statistics of China). The firms in China were chosen for analysis, and the analysis period was from 2008 to 2017. Random Effects GLS Regression was used to test the relationships among the variables. Findings – This study examined the effect of the institutional development level on the firm’s compliance speed, together with the effect of compliance speed on the firm’s financial performance of the MNEs in China. We found that the institutional development level positively influenced firms’ financial performances, which means the firms’ financial performances are better in the region with a high institutional development level. The compliance speed of institutional practice by firms was faster in the higher level of institutional development. However, the firm’s delayed compliance led to better financial performance. Originality/value – Studies in the resource dependence view of Institutional Theory often fall short in understanding the theory by overlooking the firm’s active decision-making. Thus, the findings do not present a full scope of corporate performance in this regard. This study not only found a way to test the role of a firm’s independent decision-making (i.e., compliance timing) when facing the institutional pressure but also prove the significant role of the compliance timing on corporate performance. Also, we were able to test the effect of institutional development level, controlling location-specific variables because we used CSR performance data for MNEs operating in China. Lastly, by doing the above, the findings of this study suggest practical implications to the industry practitioners in MNEs.

Millennial preferences in training messages: The role of teamwork and corporate social responsibility.

As the last of the millennial generation is graduating and entering the work force, it has become imperative to devise new ways of engaging this group in safety initiatives. This study seeks to investigate if messages aligned with particular identified millennial workplace culture preferences (i.e. teamwork and CSR) can more effectively engage millennial workers. Thirty participants completed surveys to determine their predisposed attitudes of teamwork and CSR. They then viewed three versions of a safety presentation each addressing the same topic and information, but each with a different theme behind their safety message (i.e. control, teamwork, and CSR). The pooled teamwork and CSR data showed that these messages were favored in larger proportion than the control message. No statistically significant differences were found between the three messages when analyzed individually. ANOVA analyses showed a significant difference between the control presentation data and the pooled teamwork and CSR presentation data indicating that millennials prefer safety messages aligned with teamwork and social responsibility to a safety message with no extrinsic motivational theme.

Causes and consequences of voluntary assurance of CSR reports

PurposeThe purpose of this paper is twofold. First, the authors investigate a firm’s decision to provide a CSR report, and if so, whether to have the report assured and to seek higher quality assurance as reflected through the choices of the scope of the assurance and type of assurer, Big 4 accounting firm vs specialist consultant. Second, the authors investigate the impact of voluntary assurance of CSR reports, assurance scope and type of assurer on the likelihood of inclusion in the DJSI and on market valuation.Design/methodology/approachThe study’s sample consists of 17,050 firm-year observations from 40 countries with CSR reports available from Corporate Register and ESG metrics available from ASSET4 over the period 2009–2015. The study first empirically examines the associations between CSR commitment and each of CSR report provision, CSR report assurance, assurance scope and type of assurer. It then examines that association between both inclusion in the DJSI and market valuation with each of CSR report assurance, assurance scope and type of assurer, using inclusion in the DJSI as an objective measure of a firm’s reputation for sustainability given its recognition as a leading indicator for corporate sustainability and market valuation as a reflection of the broader set of capital market participants.FindingsThe authors establish two key findings consistent with the predictions of signaling theory. First, we show that high CSR commitment firms are more likely to: provide standalone CSR reports; obtain assurance; obtain assurance from a Big 4 accounting firm; and, adopt higher assurance scope. Second, the authors find that both CSR report assurance and assurance scope increase the likelihood of inclusion in the DJSI, but that the type of assurance provider does not. Alternatively, the authors find that capital market participants appear to value the provision of a CSR report only when it is assured by a Big 4 accounting firm.Originality/valueThe results in the existing literature exploring the capital market benefits to CSR Assurance have been mixed. Firms that voluntarily obtain CSR Assurance incur a cost in doing so and must perceive a net benefit from obtaining such assurance. Despite the limited guidance currently provided by existing CSR standards, we establish the existence of benefits to obtaining CSR Assurance in terms of enhanced likelihood of DJSI inclusion and, more generally, enhanced market valuation. The discussions with DJSI analysts indicate that CSR assurance does enhance the perceived reliability of CSR data, thus improving user confidence.

European Medicines Agency Policy 0070: an exploratory review of data utility in clinical study reports for academic research

BackgroundClinical study reports (CSRs) have been increasingly utilised within academic research in recent years. European Medicines Agency (EMA) Policy 0070 ‘Phase 1,’ which came into effect in January 2015, requires the publication of regulatory documents such as CSRs from central applications in an anonymised format. EMA Policy 0070 requires sponsors to demonstrate careful consideration of data utility within anonymised CSRs published within the scope of the policy, yet the concept of data utility is not clearly defined in the associated anonymisation guidance.ObjectiveTo review the use of data from CSRs in published academic research and to hypothesise the potential data utility of CSRs anonymised under the objectives of EMA Policy 0070 for future academic research.MethodsReview of the objectives, research methodologies and findings of academic research reports using unpublished data from CSRs (prior to EMA Policy 0070). Semi-structured interviews with authors of academic research reports, including questions related to data utility of anonymised CSRs published under EMA Policy 0070.ResultsThirteen academic research reports were identified and reviewed. The research purposes ranged from assessment of reporting bias, comparison of methods and results with published data sources, detailed evaluation of harms and adverse events, re-analysis and novel analyses including systematic reviews and meta-analysis. All of the examples identified required access to the methods and results sections of CSRs (including aggregated summary tables) and research purposes relating to evaluation of adverse events also required access to participant narratives. Retaining anonymised participant narratives relating to interventions, findings and events, while maintaining an acceptably low risk of participant re-identification, may provide an important gain in data utility and further understanding of drug safety profiles.ConclusionsThis work provides an initial insight into the previous use of CSR data and current practices for including regulatory data in academic research. This work also provides early guidance to qualitatively assess and document data utility within anonymised CSRs published under EMA Policy 0070.

Do Financial Performance And Firm Value Can Improve Corporate Responsibility Disclosure?

The aims of this research are to find out how the effect of financial performance is proxied by ROA and ROE on the firm value which is proxied by Tobin's Q with CSR that is proxied by cost allocation as moderating the plantation sub-sector listed on the Indonesia Stock Exchange for the period of 2013-2016. This research will seek the causes of whether CSR data allocation is able to strengthen or weaken the influence of financial performance on firm value. The sampling technique used was purposive sampling, and eight companies were selected as samples of plantations with a four-year research period to obtain 32 sample units. The analytical method used is descriptive statistical testing, panel data regression analysis and moderated regression analysis (MRA) using e-views software 9.0 versions. Based on the result of the test, the financial performance variables that are proxied by ROA and ROE partially and simultaneously have a significant positive effect on firm value. While the MRA showed that CSR weakens the relationship between financial performance and company value. Based on the result that the companies and investors need to pay attention to the composition of financial performance and disclosure of corporate social responsibility, hence the investor is able to minimize the risks that will be borne when investing their capital.

Longitudinal changes in global cataract surgery rate inequality and associations with socioeconomic indices

Cataract is the leading cause of blindness and the second leading cause of vision impairment. The majority of people with vision impairment reside in low-resource settings with limited access to cataract surgery and services. Cataract surgery rate (CSR) is a proxy measure for eye care service delivery and estimating the burden of cataract disease. This research aims to evaluate the longitudinal changes of CSR inequality globally and by income groups. Systematic review. Studies published from January 2000 to December 2015 were considered for inclusion into the review. CSR data were retrieved from a systematic review of published literature (OVID Medline, Embase, PubMed, ISI, Web of Science), unpublished reports and data repositories. Inequality of CSR was measured on a global scale and between countries grouped by income levels using the Gini coefficient and concentration index, with respect to the human development index (HDI). Overall, correlations between HDI and gross domestic product (GDP) per capita vs CSRs were observed with R2 values of 49.2% (β = 5.01, P < 0.001) and 38.9% (β = 0.56, P < 0.001), respectively. Analysis of longitudinal CSR data using generalized estimation equation models revealed strong associations between CSR and HDI (P < 0.001), GDP (P < 0.001) and the proportion of people aged ≥50 (P = 0.001). Overall, the trend of inequality in worldwide CSR remained relatively stable. Inequalities in cataract service provision were found between countries grouped by income and associated with socioeconomic indicators.

The Malaysian cataract surgery registry: incidence and risk factors of postoperative infectious endophthalmitis over a 7-year period.

To report the incidence, risk factors and visual outcomes for postoperative endophthalmitis (POE) based on 7-year data from the Malaysian Ministry of Health Cataract Surgery Registry (MOH CSR). Data was collected from the web-based MOH CSR. All consecutive cataract surgery patients from 1st June 2008 to 31st December 2014 were identified. Exclusion criteria were traumatic cataract or previous ocular surgery. Demographic data, ocular co-morbidities, intraoperative details and postoperative visual acuity (VA) at final ophthalmological follow-up were noted. All eyes were taken for analysis. Subjects with POE were compared against subjects with no POE for risk factor assessment using multiple logistic regressions. A total of 163 503 subjects were screened. The incidence of POE was 0.08% (131/163 503). Demographic POE risk factors included male gender (OR: 2.121, 95%CI: 1.464-3.015) and renal disease (OR: 2.867, 95%CI: 1.503-5.467). POE risk increased with secondary causes of cataract (OR: 3.562, 95%CI: 1.740-7.288), uveitis (OR: 11.663, 95%CI: 4.292-31.693) and diabetic retinopathy (OR: 1.720, 95%CI: 1.078-2.744). Intraoperative factors reducing POE were shorter surgical time (OR: 2.114, 95%CI: 1.473-3.032), topical or intracameral anaesthesia (OR: 1.823, 95%CI: 1.278-2.602), posterior chamber intraocular lens (PCIOL; OR: 4.992, 95%CI: 2.689-9.266) and foldable IOL (OR: 2.276, 95%CI: 1.498-3.457). POE risk increased with posterior capsule rupture (OR: 3.773, 95%CI: 1.915-7.432) and vitreous loss (OR: 3.907, 95%CI: 1.720-8.873). Postoperative VA of 6/12 or better was achieved in 15.27% (20/131) subjects with POE. This study concurs with other studies regarding POE risk factors. Further strengthening of MOH CSR data collection process will enable deeper analysis and optimization of POE treatment.

Determinants of Corporate Social Responsibility Data Collection in Polish Enterprises

Purpose: Studies suggest that organisations tend to a selective dis-closure of non-financial information. Researchers have analysed many determinants of corporate social responsibility disclosure. However relatively little attention has been devoted to the topic of the sustainability reporting process and how the reports are developed, which includes also the question of data collection and its determinants. The paper tries to determine whether selected variables: the size of the organisation, financial performance, oper-ating on foreign markets, the issue of stakeholders mapping and preparing of non-financial reports influence the detail of collected non-financial information in Polish organisations. Design/methodology/approach: For this purpose CATI research with 102 companies listed on the Warsaw stock exchange has been conducted. The obtained results have been analysed using V Cramer contingency measure and the Kruskal-Wallis H test. Findings: The undertaken research shows there are statistical-ly significant differences between the detail of non -financial information collected by organisations mapping and not-map-ping stakeholders. In relation to the influence of the size of the organisation the obtained results were not statistically significant, yet showed a moderate correlation between those variables. Similar results were obtained for the other variables. Statistically relevant correlation has been determined in regard to the influence of operating on foreign markets and the detail of the collected data regarding respect for human rights, financial per-formance and the detail of collected information regarding respect for human rights and anti-corruption and bribery matters and the correlation between the fact of preparing non-financial reports and the detail of the collected environmental information. Research and practical limitations/implications: The limita-tions of the study result from the fact, that the questionnaire has been build using the Likert scale, for most of the questions, the quantitative nature of the presented answers imposed the choice of tools for the analysis of quantitative variables which allow for limited conclusions about the nature of the correlation. Originality/value: Based on the analysis of the existing state of art and to the best knowledge of the author the issue of determinants of collecting CSR data has not been analysed yet. Thus, this paper tries to start a discussion regarding a previously neglected issue. Paper type: research paper.