Influence Of Corporate Social Responsibility Disclosure Research Articles

Does internal audit matter? Audit committee, its attributes, and corporate social responsibility reporting quality

This study explores the nexus between internal audit, audit committee attributes, and Corporate Social Responsibility (CSR) disclosure quality in A-share listed companies on the Shanghai and Shenzhen stock exchanges from 2010 to 2019. Utilizing refined samples and robust datasets, this investigation reveals critical insights that a robust internal control system significantly correlates with higher-quality CSR disclosure, underscoring its pivotal role in safeguarding non-financial reporting integrity and enhancing transparency in CSR disclosures. Larger audit committees are positively associated with improved CSR disclosure quality. This highlights the strategic advantage of a diverse and expansive audit committee in navigating the complexities of CSR reporting. Contrary to expectations, the proportion of independent directors on the audit committee and the frequency of audit committee meetings do not show a significant positive relationship with CSR disclosure. Companies benefit from strategic investments in internal control systems, crucial for non-financial reporting integrity and fortified CSR disclosure practices. In conclusion, this study provides concise insights into critical factors influencing CSR disclosure quality in Chinese companies, offering actionable implications for corporate practices and regulatory frameworks. AcknowledgmentThis paper is co-funded by the European Union through the European Education and Culture Executive Agency (EACEA) within the project “EU BEST PRACTICE OF LIFE CYCLE ASSESSMENT, SOCIAL, ENVIRONMENTAL ACCOUNTING AND SUSTAINABILITY REPORTING” – 101047667-ERASMUS-JMO-2021-MODULE https://jm.snau.edu.ua/en/eu-best-practice-of-life-cycle-assessment-social-envi­ron­mental-accounting-and-sustainability-reporting/ Oleh Pasko expresses sincere gratitude for the support from the Kirkland Research Program, generously provided by the Leaders of Change Foundation established by the Polish-American Freedom Foundation.

Examining several factors that influence corporate social responsibility disclosure

This study aims to analyze the impact of Company Size, Profitability, and Foreign Ownership on Corporate Social Responsibility (CSR) Disclosure in mining companies listed on the Stock Exchange. Specifically, it aims to determine whether these factors significantly influence CSR disclosure. This study utilizes secondary data from the financial statements of mining companies listed on the IDX. Multiple linear regression analysis assesses the relationship between Company Size, Profitability, Foreign Ownership, and CSR Disclosure. The analysis aims to establish these factors' individual and combined effects on CSR disclosure in the mining industry. This study's findings indicate that the company's size positively influences CSR disclosure. Larger companies tend to exhibit higher levels of CSR disclosure. Additionally, profitability positively and significantly impacts CSR disclosure, suggesting that more profitable mining companies tend to disclose more about their social responsibility initiatives. The results also demonstrate that the ownership of foreign shares owned by the company positively influences CSR disclosure. As the ownership of foreign shares increases, the level of CSR disclosure also increases. Furthermore, the study concludes that when considering Company Size, Profitability, and Foreign Ownership, they collectively positively and significantly affect corporate social responsibility. This study contributes to the existing literature by examining the impact of Company Size, Profitability, and Foreign Ownership on CSR Disclosure, specifically in the mining sector. The findings provide insights into the factors that affect the extent of CSR disclosure, which can help mining companies and stakeholders enhance their understanding and awareness of social responsibility practices within the industry.

Bagaimana Gender, Risk, dan Media terhadap Pengungkapan Corporate Social Responsibility?

This study focused to analyze relationship between gender diversity, risk minimization and media exposure on corporate social responsibility disclosure. In this study consists of independent variables, dependent variable and control variable. Researcher used profitability with ROA as proxy as a control variable in this study. Quantitative research in this study applied companies in the Basic Materials sector listed on the Indonesia Stock Exchange (IDX) in 2018-2021. Some criterions determined by researcher to obtain sample in this study. Non-probability sampling used in this study and researcher decided ten companies with a four-year observation period to obtain 40 observation units. Panel data regression as data analysis technique and used Eviews 12 software. The results of this study, simultaneously gender diversity, risk minimization and media exposure with the control variable profitability affect corporate social responsibility disclosure with a probability value (F-statistic) of 0.000078 <0.05 so that H01 is rejected and Ha1 is accepted.. Partially, that risk minimization and media exposure with the control variable profitability have a positive effect on corporate social responsibility disclosure with a probability value <0.05 so that H03 and H04 are rejected, it means that Ha3 and Ha4 are accepted. Meanwhile, gender diversity has no effect on the corporate social responsibility disclosure. This means that the presence of female board members in this percentage is still unable to influence corporate social responsibility disclosure.

Profitabilitas, Leverage, Kepemilikan Publik, dan Pengungkapan Corporate Social Responsibility

The aim of this study is to empirically examine the effect of profitability, leverage, and public ownership on the disclosure of corporate social responsibility (CSR) of SRI-KEHATI indexed companies. The causal relationship quantitative approach was carried out with secondary data sources originating from 85 sample company reports which were then analyzed through multiple linear regression. The research found that the results of leverage and public ownership have a positive effect on disclosure of corporate social responsibility, while profitability has a negative effect on disclosure of corporate social responsibility. The results of the research can contribute to the company's CSR disclosure policy by considering the factors that can influence CSR disclosure policies.Keywords: Corporate Social Responsibility Disclosure; Profitability; leverage; Public Ownership

CORPORATE GOVERNANCE AND CORPORATE SOCIAL RESPONSIBILITY IN ISLAMIC BANKS: A SYSTEMATIC LITERATURE REVIEW

The main objectives of this study are two-fold. First, this study aims to review the research development on corporate governance (CG) and corporate social responsibility (CSR) in Islamic banks. Second, this study aims to identify the impact of CG on the CSR of Islamic banks. Several previous studies focused on CG and CSR in Islamic banks with empirical and theoretical approaches. Through a systematic literature review (SLR), 20 papers published in the Scopus database from 1997 to 2021 on the relationship between CG and CSR in Islamic banks were selected for analysis. The findings revealed that most of the research on CG and CSR in Islamic banks uses a quantitative approach to measure the level of CSR disclosure in the banks and the impact of CG on CSR disclosure. In addition, some evidence concludes that aspects of CG, such as the Shari’ah supervisory board (SSB), board of directors (BODs), and audit committee, positively or negatively influence CSR disclosure in Islamic banks. This study suggests that research on CG and CSR in Islamic banks still requires development on variables aspects, issues, and analysis development using other research methods such as qualitative approaches.

Kajian Literatur terhadap Faktor-Faktor yang Mempengaruhi Corporate Social Responsibility Disclosure pada Perusahaan Pertambangan dan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2017 – 2021

Corporate social responsibility is a form of corporate responsibility towards the environment and the surrounding community. Investors now will not only see the company's performance from the financial side, but will also look at the non-financial side such as the social role of the company. So that it requires companies to be able to report their social responsibility in the company's annual report. Study Literature Review was made to examine what factors can affect corporate social responsibility disclosure in the mining sector listed on the Indonesia Stock Exchange for the 2017-2021 period. The objects used in this study are companies in the mining and manufacturing sectors listed on the Indonesia Stock Exchange for the 2017-2021 period. Sampling was carried out using archival data collection techniques in the form of research results and research articles published through search results on Google Scholar and selected based on the keyword corporate social responsibility disclosure. The data analysis method uses a descriptive qualitative approach through literature review, namely by describing the results of research on factors that influence corporate social responsibility disclosure. The results of the literature review show that profitability, leverage, managerial ownership, audit committee, independent commissioner, company size, industry type, and environmental performance have a significant positive effect on corporate social responsibility disclosure. Suggestions for further researchers is to be able to include the strength of state institutions (regulation) in the regulation of CSR. Then you can add several other factors that can affect CSRD, including the age of the company, risk minimization, and gender diversity.

ANALYSIS OF COMPANY CHARACTERISTICS TOWARD CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE

The objectives of this research are to analyze the influence of profitability, leverage, company age, auditor reputation and type of industry toward Corporate Social Responsibility (CSR) disclosure. This research also use company size as control variable in order to obtain meaningful result in more specific usage that can distribute the influences equally. The method of research is quantitative study and this study use purposive sampling method. Base on the specific criteria sample, there are 67 companies with three years period (2009 to 2011), so the total samples of research is 201 panel data. Furthermore, the technique data analysis use multiple regression and elasticity of regression coefficient analysis. According to results of data analysis, it can be concludes that profitability, auditor reputation and type of industry have positive significant influence towards CSR disclosure. Then leverage and company age have no significant influence towards CSR disclosure of non-financial companies listed on Indonesia Stock Exchange from 2009 – 2011. Furthermore, from the result of elasticity of regression coefficient analysis shows type of industry is the most dominant variable that influencing CSR disclosure of non-financial companies listed on Indonesia Stock Exchange from 2009 – 2011.

Determinants of Corporate Social Responsibility Disclosure: the case of baking sector in Vietnam

This study aims to investigate the factors that influence corporate social responsibility disclosure (CSRD) in the banking sector in an emerging country. The quantitative model is estimated for a sample of banks in Vietnam for the period from 2013 to 2019. To explain the determinants of CSRD in banking, regression analysis using panel data was employed while taking bank size, bank age, financial performance, state ownership, and regulation as independent variables, and CSRD as a dependent variable. The results revealed that bank size, bank age, and regulation have positive impacts on CSRD, whereas state ownership has a negative impact, and financial performance was found to be insignificant. This study enriches the knowledge of CSRD, and it contributes empirical evidence of the impact of bank characteristics on CSRD. Particularly, empirical evidence suggests that regulation is an effective instrument for promoting the CSRD of banks in Vietnam. Therefore, the study identified the need for government regulation to increase disclosure because voluntary disclosure does not seem to be sufficient to achieve the desired results.

The role of board composition in CSR disclosure: An empirical analysis in four European countries

The purpose of this study is to provide evidence of the influence of corporate governance mechanisms on corporate social responsibility (CSR) disclosure released by 483 European listed companies after the EU Directive (2014/95) entered into force. The sample includes 483 listed companies, all from the top four European countries by GDP value — Germany, France, Italy, and Spain — that issued CSR reports in the period 2017–2020. The study uses an ordinary least squares regression model to test six hypotheses on the relationship between board characteristics and CSR disclosure. The results of the study confirm that gender diversity, board independence, and CSR committee are positively related to CSR disclosure, while no significant relationship was found with CSR disclosure board meeting, the board size, and CEO duality. This article contributes to academic literature (Pucheta-Martínez & Gallego-Álvarez, 2019; Fuente, García-Sanchez, & Lozano, 2017) by showing the functioning of six board characteristics in influencing CSR disclosure released by European listed companies after EU Directive (2014/95) entered into force. It also provides interesting insights for governments and other regulatory bodies when formulating future guidelines and policies in this regard.

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

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.

A Conceptual Framework on the Corporate Social Responsibility Disclosure: Profitability, Leverage and Company Size

This research begins with environmental damage is mostly carried out by companies with the background of company activities related to nature, and companies in Indonesia have not been able to carry out their social responsibilities to the society and the culture in which they operate to their full potential. This phenomenon also proves that the legal basis is not sufficient to motivate companies to carry out CSR as well as possible, but it also making social concerns a priority and part of the company's corporate plan needs engagement and support from management and shareholders. The aim of this research was to find out what factors influence corporate social responsibility disclosure on the Indonesian stock exchange. This study has three objectives namely to find out profitability, leverage and company size for corporate social responsibility disclosure. Therefore, this study relates to the measurement of corporate social responsibility disclosures by companies listed on the Indonesian stock exchange.

Antecedents of CSR disclosure in an emerging economy: evidence from the banking industry

PurposeThis study examines the factors which affect the adoption of corporate social responsibility (CSR) disclosure practices in line with Global Reporting Initiative (GRI) guidelines in Brazil's banking industry.Design/methodology/approachThe analysis comprised the deposits (demand and savings), fee income, employee expenses, regulatory capital (Basel ratio) and ownership structure of all Brazilian banks from 2006 to 2017. The sample totalled 1,613 firm-year observations. The authors used three binary regression models (logit, probit and complementary log-log) in order to choose the one that best fits the model proposed. The authors controlled for size, profitability, leverage and liquidity.FindingsThe main results show positive relationships between CSR reporting and both savings deposits and fee income. The authors also found that state-owned (foreign private-owned) banks have a positive (negative) relationship with probability of CSR disclosure. A negative relationship was found between CSR disclosure and regulatory capital, indicating that banks are more likely to publish GRI reports as they approach the minimum levels of the Basel ratio.Research limitations/implicationsSome banks may disclose CSR reports which do not adhere to the GRI guidelines; these were not captured in this study.Practical implicationsThe estimated model aids understanding of factors influencing CSR disclosure in the banking industry in an emerging economy, which may help bank regulators to adopt new approaches in their supervisory and regulatory roles.Originality/valueThis work is the first to document that both fee income and banks' regulatory capital are related to CSR disclosure. Furthermore, this study investigates the entire banking industry of a Latin American country over the longest and most up-to-date period the authors are aware of.

PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS DAN UKURAN PERUSAHAN TERHADAP AGRESIVITAS PAJAK

The purpose of this study was to test the influence of Corporate SocialResponsibility Disclosure, profitability, and company size on tax aggressiveness ofcompanies listed on the SRI-KEHATI Index 2015-2018. This study uses aquantitative approach in looking at the problems to be tested. Data collection usessecondary data in the form of annual financial reports and corporate sustainabilityreports listed in the SRI-KEHATI index. The population in this study werecompanies listed on the SRI-KEHATI index 2015-2018, while the sample of thisstudy was selected using the purposive sampling method. The number of sampledata that met the criteria was 13 companies. The data analysis technique in thisstudy used multiple linear regression analysis and the data were processed usingSPSS 25. The results of this study indicate that Corporate Social Responsibility(CSR) disclosure has no effect on tax aggressiveness, while profitability and firmsize have an effect on tax aggressiveness.

Faktor-faktor yang mempengaruhi pengungkapan corporate social responsibility

The company makes an economic and social contribution to society in the form of corporate social responsibility (CSR). This study aims to examine the factors that influence CSR disclosure in manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2018 period. The sampling method was purposive sampling, with a sample size of 27 companies. This study uses multiple linear regression. The results showed that profitability, company growth (growth), and company size (Size) were partially related to CSR disclosure.

Factors influencing corporate social responsibility disclosure (CSRD) by Libyan state-owned enterprises (SOEs)

This paper examines the relationship between selected firm-specific variables and the extent of corporate social responsibility (CSR) disclosures by Libyan state-owned enterprises (SOEs). The initi...

Does Board Composition Influence CSR Disclosure? Evidence from Dynamic Panel Analysis

Given the importance of corporate social responsibility (CSR) and corporate governance, this study examines the association between board composition and CSR disclosure on a sample of S&P 500 firms over the period from 2004 to 2015. Unlike existing studies, we control for potential sources of endogeneity using a system-generalized method of moments (system GMM) estimator. In doing so, we find no evidence that board size, board independence or CEO duality has any significant influence on CSR disclosure. Rather, our results suggest that, when the problem of endogeneity is correctly taken into account, the link between board composition and CSR disclosure is neutral.

MENGIDENTIFIKASI PERAN TEORI DAN KARAKTERISTIK PERUSAHAAN YANG DAPAT MEMPENGARUHI PENGUNGKAPAN CSR

Corporate Social Responsibility (CSR) is a part of corporate business social activities as an effort to bring good impact on environmental issues. Information regarding social activities, both economic also non-economic, has attracted the attention of users of financial reports. The disclosure of corporate social responsibility to the public is still voluntary. The theoretical development of CSR is stakeholder theory and legitimacy theory. Both of these theories come from a political economy perspective which explains the motivation for social disclosure. Stakeholder theory try to clarify the credentials of stakeholders. Meanwhile, the legitimacy theory explains that voluntary disclosure is component of the legitimacy process. The disclosure of corporate social responsibility can also be influenced by company characteristics, such as firm size, profitability, company profile, the number of the board of commissioners, leverage, ownership structure, business age, company size, growth and industrial type. This paper aims to explain the motivation for CSR disclosure from a theoretical perspective and identify company characteristics that can influence CSR disclosure.

ANALISIS PENGARUH UKURAN PERUSAHAAN DAN UMUR PERUSAHAAN TERHADAP CORPORATE SOCIAl RESPONSIBILITY DISCLOSURE PADA PERUSAHAAN SEKTOR INDUSTRI DASAR DAN KIMIA DI BURSA EFEK INDONESIA PADA TAHUN 2013-2019

The aim of the study is to know factors that influence Corporate Social Responsibility Disclosure in the Basic and Chemical Industry Sector. Variables investigated in this study were size of company and age of company. The method used in this study is tocollect data, and then it will be analyzed using quantitative analysis methods. The populations in this study were companies thatcarry out Social Responsibility Disclosure, 28 sample companies selected in this study used purposive sampling methodology. The data analysis method was multi linier regression with significance level of 5%. The result of the study showed that : (1) Company size has a significant effect on CSRD. This shows that large scale companies will do more disclosure of their social responsibility; (2) The age of the company is not significant for CSRD. This shows the length of the company does not affect the disclosure of social responsibility.

Pengaruh Agrevitas Pajak dan Media Exposure terhadap Pengungkapan Corporate Social Responsibility dengan Profitabilitas sebagai Variabel Moderasi

Abstract - Social and Environmental Responsibility must be owned by the company in generating profits. CSR disclosure has several factors, including the factors of tax aggressiveness, media exposure and profitability. This research is a quantitative study that aims to determine the effect of Tax Aggressiveness, Media Exposure on Disclosure of Corporate Social Responsibility (CSR) with moderated profitability. The population used in this study are industrial companies in the consumer goods sector which were listed on the Indonesia Stock Exchange (IDX) in the 2014-2018 period. By using purposive sampling method, 80 companies were obtained as research samples. The analytical method used in this study is multiple linear regression. In this study also includes the classical assumption test that is normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test. The results of this study indicate that (1) Tax Aggressiveness has a significant effect on CSR Disclosures (2) Media Exposure has a significant effect on CSR disclosure and (3) profitability is able to strengthen and weaken tax aggressiveness and media exposure in influencing Corporate Social Responsibility disclosure.

REVIEW OF RELATED LITERATURE ON THE INFLUENCE OF CORPORATE GOVERNANCE ATTRIBUTES ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE

The paper reviewed the related literature on the influence of corporate governance attributes: board size, board independence, board gender, chief executive officer duality, board meetings, audit committee size, audit committee independence and audit committee meetings on corporate social responsibility disclosure among non-financial listed companies in the floor of Nigerian Stock Exchange market. The study revealed that corporate governance characteristics have both positive and negative influences on the corporate social responsibility disclosure. Though, some studies revealed that corporate governance attributes do not influence corporate social responsibility disclosure. The study advocates that studies intend to be conducted on the topics associated with this study in the future to adapt a moderator to regulate the strength and add more power to the influence of corporate governance attributes on corporate social responsibility disclosure among the companies.