Corporate Social Responsibility Disclosure Research Articles

Pengaruh Profitabilitas, Likuiditas dan Solvabilitas Terhadap Pengungkapan CSR

This research aims to examine the influence of profitability, liquidity and solvency on corporate social responsibility disclosure. The sampling technique uses purposive sampling technique. The sample in this study consisted of 47 companies from a total population of 78 manufacturing companies in the consumer goods industry sector registered on the IDX in 2020-2022. Testing was carried out using multiple linear regression, F test and T test. The regression results show that Profitability has an effect on Corporate Social Responsibility. Liquidity has no effect on Corporate Social Responsibility. Solvency has no effect on Corporate Social Responsibility.

Unveiling the Complexities of ESG and CSR Disclosures Determinants: A Systematic Literature Review

The intensifying focus on environmental, social, and governance (ESG) and corporate social responsibility (CSR) in recent years has attracted substantial scholarly interest in investigating the determinants of these disclosure practices. While notable similarities between ESG and CSR were found, the somewhat murky relationship between the two has introduced significant ambiguities into the academic discourse. To address this issue, this study performed a systematic review of 164 articles sourced from the Web of Science and Scopus databases, indicating post-2018 articles to constitute 70% and 81% concentrating on the extent of disclosures. The literature revealed substantial similarities in the theoretical frameworks and discovered determinants, but exposed considerable confusion concerning the definitions and proxies used for CSR disclosures which future research can address. The study offers insightful clarity to the burgeoning knowledge of ESG and CSR, benefiting both academicians and practitioners.

Pengaruh Corporate Social Responsibility dan Financial Slack terhadap Kinerja Keuangan Perusahaan

This study wants to determine how Financial Slack and CSR disclosure affect the entity's financial performance. This study has a population of companies listed on the IDX and the Bloomberg website for 2015-2021 which have the complete financial report data needed for research. They are collecting data used in this study using a purposive sampling technique. The results showed that first, CSR disclosure negatively affects the company's financial performance. Secondly, financial slack positively affects the company's financial performance. CSR has a significant negative effect on financial performance. Therefore, companies must pay attention to the allocation and impact of CSR funds for companies.

Pengaruh Gender Diversity Dan Green Accounting Terhadap Pengungkapan CSR Pada Perusahaan LQ45 Tahun 2015-2022

The aim of the research is to determine the effect of gender diversity and green accounting on CSR disclosure in LQ45 companies from 2015 to 2022. This research is included in the quantitative research category. The company population that is the focus of this research is the LQ45 companies listed on the Indonesia Stock Exchange between 2015 and 2022. There are 45 companies included in this research population. The total number of samples used was 9 companies with a total of 72 observations, which were selected based on the purposive sampling method. Gender diversity as measured by dummy variables and green accounting as measured by PROPER are independent variables in this research. The control variable, displayed by company size, is measured using size. What is meant by the dependent variable is to reveal the company's CSR which is measured using GRI 4 guidelines. Data collection is carried out using the documentation method. The data used comes from secondary sources obtained through annual reports and company sustainability reports which can be accessed via the website www.idx.co.id and the official websites of each company. The testing technique used is the panel data regression method. Eviews 12 is software used to process data in testing research samples. In data testing, the probability methods used include descriptive statistical analysis, model selection test, classical assumption test, and hypothesis testing. "The model selection in this research used the Chow test, Hausman test, and LM test, with the results selecting the common effect model." The results of this research reveal that gender diversity does not have a significant influence on the level of CSR closure, while green accounting has a positive and significant influence on the level of CSR closure in LQ45 companies from 2015 to 2022.

The Effect Of Corporate Social Responsibility Disclosure, Independent Commissioner, Audit Committee And Company Size On Tax Aggressiveness

This study aims to examine and analyze the influence of Corporate Social Responsibility Disclosure; independent commissioner; audit committee; and company size on Tax Aggressiveness in mining companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The population in this study is 53 mining sector companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The research sample was selected using a purposive sampling technique in order to obtain 15 companies that met the research criteria during the 2020-2022 timeframe. Data analysis used multiple linear regression analysis techniques. Data were analyzed using SPSS version 23. Based on the results of the tests that have been carried out, it shows that the Corporate Social Responsibility variable, the independent commissioner and the audit committee has no significant effect on tax aggressiveness. The company size variable has a positive effect on tax aggressiveness. Simultaneously the variables of corporate social responsibility, independent commissioners, audit committees and company size have no significant effect on tax aggressiveness. The weakness of this research is the limitation of the use of research variables. Moreover, researchers only use research objects in specific sectors for a limited period of time, i.e. for 3 years.

Corporate Social Responsibility (CSR) dan Profitabilitas: Pengaruh aspek ekonomi, lingkungan, dan social pada Perusahaan Manufaktur

This study was conducted to determine how the influence of Corporate Social Responsibility (CSR) disclosure on profitability. This research uses a quantitative approach method. The data analysis technique used in this research is panel data regression analysis technique and the data is processed using STATA software version 16. Disclosure of economic, environmental, and social aspects of CSR as independent variables, company size, and sub-sector as control variables and profitability projected by Return on Asset (ROA) and Net Profit Margin (NPM) as dependent variables. This research was conducted in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2021. The sample selection in this study used purposive sampling method and obtained 29 sample companies. The results of this study indicate that the disclosure of CSR in economic, environmental, and social aspects does not have a significant effect on ROA. Likewise, CSR disclosure of environmental and social aspects. The larger the size ot the firm, the higher CSR disclosure carried out by the company.

Analyzing the Effects of Size, Profitability, and Ownership on Corporate Social Responsibility Disclosure

Analyzing the Effects of Size, Profitability, and Ownership on Corporate Social Responsibility Disclosure

Corporate Social Responsibility Disclosure Approaches, Corporate Reputation, and Corporate Performance: Evidence from China

Corporate Social Responsibility Disclosure Approaches, Corporate Reputation, and Corporate Performance: Evidence from China

Analysis of the Effect of Investor Sentiment, Liquidity, Solvency, and Economic Value Added (EVA) on Stock Returns with Corporate Social Responsibility (CSR) as a Moderating Variable in Health Sector Companies (Healthcare) Listed on the Indonesia Stock Exchange (IDX) Period 2018 -2022

The purpose of this study was to analyze how the influence of investor sentiment, liquidity, solvency, and economic value added can affect stock returns with moderation by corporate social responsibility disclosure in health sector companies (healthcare) listed on the Indonesia Stock Exchange (IDX) for the period 2018-2022. This research was conducted on health sector companies (healthcare) listed on the IDX, data information was obtained through the official website of the Indonesia Stock Exchange www.idx.com, the sampling technique used purposive sampling with a population of 33 health companies listed on the Indonesia Stock Exchange for the period 2018-2022 and a sample of 13 companies. Testing is done with panel data analysis regression and Moderated Regression Analysis (MRA) utilizing E-views statistical data processing software. The results of this study indicate that the variables of investor sentiment, liquidity, and economic value added have no significant effect on stock returns, while solvency variables have a significant effect on stock returns. Corporate social responsibility disclosure is also unable to moderate the relationship of investor sentiment, liquidity, solvency, and economic value added to stock returns.

Development of an Index for Measuring Islamic Bank CSR Disclosures in Indonesia

Measuring the disclosure of social activities carried out by Islamic banks is very important. However, the results of measuring the disclosure of social activities of Islamic banks in Indonesia still need to be higher when measured by the current CSR disclosure measurement index. The CSR disclosure measurement index often used in related research comes from research results in various countries in the Middle East and Southeast Asia. This is one of the considerations that causes the level of CSR disclosure of Islamic banks in Indonesia to be relatively low. Studies on developing an index for measuring CSR disclosure of Islamic banks in Indonesia are based on Sharia enterprise theory (SET). Based on the results of literacy studies of related research conducted in the Middle East, Southeast Asia, and Indonesia, several assessment dimension criteria need to be developed, including those related to the obligation of Islamic banks to report their social activities from the start of their establishment, environmental awareness education for employees, use of environmentally friendly materials. to support operational activities and collaboration with social communities in order to achieve acceleration and equal distribution of community welfare.

Stay Vigilant in Peace Time? Antitakeover Provisions and Corporate Social Responsibility

We examine how antitakeover provisions (ATPs) impact corporate social responsibility (CSR) disclosure for Chinese listed firms. The empirical results show that the level of CSR disclosure is positively related to the level of ATPs, and this relationship is primarily observed in State-Owned Enterprises (SOEs). Further evidence indicates that this association is most prevalent in observations with lower efficiency or higher legitimacy pressures. Our paper provides new evidence on the mixed motivations for CSR disclosure in Chinese firms and offers insights into the moderating effects of ATPs in the context of weak corporate governance.

The Role of Corporate Governance Mecanism in Enhancing Firm Value with CSR as Moderating Variable

Within the framework of GCG research, a company's value is an indicator of how well its performance and sustainability are assessed from the viewpoints of investors and shareholders. The study examines how corporate social responsibility disclosure (CSR) and effective corporate governance practices (GCG), including the presence of an audit committee, institutional ownership, and managerial ownership, influence firm value. Additionally, it explores the moderating effects of these factors on the relationship between CSR, GCG, and firm value. To determine the relationship between variables, this study uses a quantitative approach method where data is collected in the form of numbers and analyzed using the Eviews application. The study encompassed all mining corporations that were publicly listed on the Indonesia Stock Exchange (IDX) between 2020 and 2022. Purposive sampling was used for sampling, and resulted in a research sample of 99 companies. There is no discernible impact on managerial ownership, institutional ownership, and the presence of an audit committee regarding the moderated relationship between CSR and firm value because the probability value of the interaction between IO and CSR 0.9582 > 0.05, AC and CSR 0.8528 > 0.05, and MO and CSR 0.6689 > 0.05 more than 0.05. Thus, hypotheses H4, H5, and H6 which predict that MO, IO, and AC will have an impact on firm value when moderated by CSR are not proven correct based on the test results. The study results validate that institutional and managerial ownership positively impact firm value in a significant manner, whereas the audit committee exerts a positive yet statistically insignificant influence.

Corporate Social Responsibility, Corporate Financial Performance and the Confounding Effects of Economic Fluctuations

This study aims to explore the relationship between Corporate Social Responsibility (CSR) and corporate financial performance in five different countries: USA, UK, Germany, Japan, and Australia. Data is obtained from studies that measure CSR through various metrics, such as CSR Index, CSR Score, CSR Disclosure, CSR Rating, and CSR Spending, while financial performance is measured using various indicators such as Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin, Tobin's Q, Operating Income, and Market Value. Data analysis was performed using linear regression statistical methods to evaluate the relationship between CSR variables and financial performance. It found that there was a significant positive relationship between CSR and corporate financial performance in all countries studied. Companies that are more active in CSR activities tend to record better financial performance. Variations between countries suggest that local context influences the strength of these relationships. The managerial implication of these findings is that investing in CSR can improve a company's reputation, strengthen its position in the market, and improve long-term financial performance. However, further studies are still needed to understand the factors influencing the relationship between CSR and financial performance across various industry and geographic contexts.

The Impact of Mandatory Corporate Social Responsibility Disclosure on Enterprise Risk-Taking: Facilitative or Constraining?

Using Chinese A-share listed companies from 2006 to 2013 as the research sample, this paper empirically examines the impact and mechanism of the mandatory CSR disclosure policy on Chinese firms’ risk-taking by combining the difference-in-differences (DID) approach. This study finds that the implementation of the policy increases firms’ operating costs and leads to an increase in their financing constraints, which ultimately creates a disincentive for firms to take risks. Second, we also find that, relative to firms that do not disclose CSR reports, the sales revenues, R&D investment and investment levels of firms subject to CSR disclosure are significantly reduced, which may be the result of firms’ tendency to operate conservatively. In addition, heterogeneity analyses suggest that the dampening effect of mandatory CSR disclosure policies on risk-taking is stronger for firms with higher financing costs and for non-state-owned firms. This study further explores the mechanism of the impact of mandatory CSR disclosure on firms’ risk-taking, which will help the government to formulate and improve the information disclosure policy regarding driving the transformation of corporate development in the future.

The Effect of Mandatory CSR Disclosures on Corporate Tax Avoidance: Evidence from a Quasi-Natural Experiment

ABSTRACT We examine whether and how mandatory corporate social responsibility (CSR) disclosures affect corporate tax avoidance. Using a CSR disclosure mandate in China that requires a subset of firms to disclose their CSR activities as an exogenous shock to CSR disclosures, our difference-in-differences analyses show that firms affected by the disclosure mandate engage in less tax avoidance relative to control firms. Additional analyses indicate that increased public scrutiny following the disclosure mandate is the likely channel through which mandatory CSR disclosures constrain tax avoidance. Cross-sectional analyses suggest that the effect of the disclosure mandate varies with institutional environments. Overall, our results indicate that the CSR disclosure mandate constrains corporate tax avoidance, which is consistent with mandatory CSR disclosures nudging firms toward more socially desirable behavior.

Corporate Social Responsibility Disclosures and Cost of Equity Capital Evidence from Listed Interest Taking Banks in Nigeria

Disclosure of corporate social responsibility is strategic to the sustainability of any firm especially banks that have contributed to the economic development of Nigeria. When firms fail to adequately disclose their corporate social responsibility practices, providers of funds may be unaware of the risk and opportunities they are exposed to by investing in sech banks. The main objective of this study therefore was to examine the effect of corporate social responsibility disclosures on cost of equity of interest taking banks listed on the floor of the Nigerian Exchange Group from 2014-2023. The research design adopted for this study was ex post facto and secondary data were used. The population of this study consisted of 13 interest taking banks and 11 of these banks were purposively selected as the sample size. The panel regression analysis was employed in analyzing the data set and the statistical package employed was STATA version 16. The findings of this study revealed that community relations disclosures have a significant negative effect on the cost of equity capital; social donations disclosures have a positive but not statistically significant effect on the cost of equity capital while employee relations disclosures have a significant positive effect on the cost of equity capital of listed interest-taking banks in Nigeria. Based on the above findings, it was concluded that corporate social responsibility disclosures help reduce cost of equity of listed interest-taking banks in Nigeria. It was therefore recommended among others that management of these banks should be actively involved in community development and ensure transparent disclosure of these practices to stakeholders as this promote their sustainability and inclusiveness.

Antecedents and Consequences of Corporate Social Responsibility Disclosure in Perspective Legitimation Theory

Antecedents and Consequences of Corporate Social Responsibility Disclosure in Perspective Legitimation Theory

Comparative Analysis of Abuse in Online Games Between University Students With and Without Disabilities

Objective: The objective of this study is to investigate the relationship between corporate social responsibility and tax aggressiveness, with the aim of looking at the firmness of the relationship. Theoretical Framework: This study aims to examine the strength and reliability of the connection between corporate social responsibility (CSR) and aggressive tax dodging actions through the utilization of a meta-analysis methodology. Method: The quantitative method used is a meta-analysis approach of 61 studies and 228 observations. Results and Discussion: The results of this study found a firm relationship between corporate social responsibility and tax aggressiveness. Through a meta-analysis, the results of the negative relationship between CSR and tax agressiveness were obtained. The next result was to confirm that the heterogeneity of previous research results related to CSR, and tax agresiveness was due to the diversity of CSR measurement strategies and characteristics of the state legal system. Research Implications: This research has provided input into the fields of accounting and taxation by giving confidence in the relationship between aggressive tax behavior and the existence of disclosures of social responsibility Originality/Value: This research is one of several studies using a meta-analysis approach. Different from other topics raised using this approach, in this research, the emphasis of the study is on the disclosure of CSR, which is correlated with the degree of the tendency of aggressive tax behavior or activities. The study also uses moderators that have not been used in previous meta-analysis studies, namely state law characteristics.

Making amends or downplaying? The impact of ESG incidents on boilerplate disclosure of CSR reports in Chinese companies

ABSTRACT This study measures boilerplate disclosure (BD) of Corporate Social Responsibility (CSR) reports published by Chinese companies using natural language processing (NLP) technology, and then investigates the impact of Environmental, Social, and Governance (ESG) incidents on BD of CSR reports. The results indicate that companies experiencing ESG incidents tend to reduce BD to save their reputation. Further analysis shows that more detailed CSR reports are truly helpful for firms to obtain higher ESG ratings.

Analysis of Securities Offering Regulations on Securities Crowdfunding Services Maslahah Approach

The acceleration of the Digital Era began with the spread of the COVID-19 virus, which caused the national economy to grow 2.5% in 2020, or down 5% from 2019. The lockdown policy was a factor in the slow turnaround of the economy. Another impact is digitalization in all aspects, including the financing sector and the formation of rules to regulate financing. Financial technology is an instrument that is experiencing accelerated growth because it is based on the internet of things (IOT). With the birth of the concept of crowdfunding securities, which has become an alternative funding source for business actors such as MSMEs, Initially, MSME funding activities in the crowdfunding cycle were limited to equity based on POJK 37 of 2018, then the regulation developed into POJK 57 of 2020 and became POJK 16 of 2021. These regulatory changes changed the funding mechanism, which was initially equity-based and then developed to be based on sukuk and debt securities. These regulatory changes became the focus of research after examining the impact of these regulations on the funding of MSMEs and legal business entities in Indonesia. Mas}lah}ah theory became the knife in analyzing these regulations using normative legal research methodology as the research method and descriptive analysis as the analytical method. The use of this theory is based on the impact of existing regulatory developments, which have reached funding worth $1 trillion and contain 481 business units, with funding sources coming from 160,368 investors. This funding achievement is a challenge to carry out comprehensive supervision regarding the distribution and use of capital by service-provider companies and the Financial Services Authority by paying attention to the principles of GCG, CSR, and open disclosure to guarantee and protect the rights of parties participating in related funding.