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Social Responsibility and Social Responsibility Disclosure

Corporate governance is a critical element in driving excellence in corporate social responsibility (CSR). One of the important cornerstones of corporate governance is board of directors. Thus, this study attempts to examine the effect of this board structure on corporate social responsibility disclosures of public listed companies in Malaysia. Data for the study was collected using secondary source. CSR disclosure index was developed in an attempt to examine the CSR disclosure in the four dimensions as specified by the Bursa Malaysia. The four dimensions are environmental, community, workplace and marketplace. Multiple regression analysis was employed to analyze the data. The result shows that managerial ownership is significant and negatively influences the CSR disclosure in Malaysian listed companies. The other board variables appear to have the expected direction of the hypotheses, but are not significant.

Master Thesis: CSR Disclosure: The Effect of CEO Age and Internal versus External Promotion

The existing literature on corporate social responsibility (CSR) disclosure in the context of Islamic banks has focussed only on the extent and nature of CSR, ratherthan on factors influencing the level of CSR disclosure. This study investigates the types and extent of CSR information disclosure in 132 annual reports of Islamicbanks from different countries for the year 2008 using a benchmark based on Shariah principles and rules. It also examines the impact of corporate governance (CG)mechanisms, consisting of the board of directors‟ effectiveness (BODE), the effectiveness of Shariah supervisory board (ESSB), the audit quality (AUDITQ), andthe overall score of CG on the CSR disclosure level based on legitimacy theory. The study uses content analysis and ordinary least square regression to achieve the research objectives. The findings show that there is an increase in disclosure of CSR information. The ranking of CSR disclosure themes (from highest to lowest) is as follows: (1) top management, (2) products and services, (3) Employees, (4) Shariah supervisory board (SSB), (5) customers, (6) late repayments and insolvent clients, (7)other aspects of community involvement, (8) vision and mission statement, (9) poverty, (10) Zakah, (11) charitable and social activities, (12) unlawful transactions, (13) Quard Hassan, and (14) the environment. As for the BOD, the results show that only the board composition has a negative impact on CSR disclosure. Regarding the SSB, cross-memberships are positively associated with CSR disclosure, whilst for the AUDITQ, the members with an accounting degree, the percentage of nonexecutive directors and the meetings‟ frequency are found to influence the CSRdisclosure. The findings also show that SSBE and AUDITQ significantly influence the CSR disclosure, while BODE has no influence at all. The overall score of CG also significantly influences the CSR disclosure

Corporate social responsibility disclosure ..

The relationship between independent/non-executive directors and CSR disclosure, however, is not clear.

CSR disclosure can be defined as the information that a company …Durham E-Theses corporate social responsibility disclosure · PDF fileA Thesis Submitted for the Degree of PHD corporate social responsibility disclosure 12 1.

5.2 CSR initiatives 36The Legitimacy Theory And CSR Disclosure Accounting Essay23-3-2015 · The Legitimacy Theory And CSR Disclosure Accounting Essay.

Ph.D Thesis: Impact of Corporate Social Responsibility …

[Thesis] CSR Disclosure in ..

As a consequence, the environmental aspect of CSR has even gained theCorporate Social Disclosures and Accounting Theories · PDF fileCorporate Social Disclosures and Accounting Theories An Investigation René Orij Leiden University The Netherlands Prepared for the 30th Annual Congress of the CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE PRACTICES … · PDF fileCORPORATE SOCIAL RESPONSIBILITY DISCLOSURE PRACTICES IN VIETNAM Differences between English and Vietnamese versions of large listed companiesDETERMINANTS OF SOCIAL RESPONSIBILITY DISCLOSURE … · PDF file1 Discussion Paper 72 DETERMINANTS OF SOCIAL RESPONSIBILITY DISCLOSURE BY CHINESE FIRMS Shujie YAO, Jianling WANG and Lin SONG July 2011 China …A study of Corporate Social Disclosure in Financial Sector · PDF fileInternational Review of Business Research Papers Vol.

37-55 Corporate Social Disclosure in Bangladesh: A Study of theUniversity of Wollongong Research Online · PDF fileUniversity of Wollongong Research Online CSR disclosure and financial performance in an emerging PhD thesis would not have been completed without …Empirical Study between CSR and Financial Performance of · PDF fileI Empirical Study between CSR and Financial Performance of Chinese Listed Companies Spring 2012:MF06 Master’s thesis in Business Administration (15 credits)

Marana, Marco (A.A. 2014/2015) Non financial disclosure and trust: the value of CSR assurance processes: an analysis of Italian listed companies.
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CSRHub for Research Purposes | CSR Ratings

The objective of this study is to produce a longitudinal analysis of the disclosure levels of CSR reporting in Chinese listed companies which are listed in the Top l00 in 2002 and 2006.

Several students have written their thesis or ..

The aims of this study to investigate influence of size, profit, gearing and industry type, and dependence on government on Corporate Social Responsibility (CSR) disclosure in MESDAQ listed companies, where CSR is the low awareness and lack of recognition that participation in the implementation of CSR in business operations.

we are asked if anyone has used CSRHub for research purposes

This thesis attempts to investigate three questions: to what extent does the gambling industry disclose CSR-related data, how is CSR understood in this industry and why does the gambling industry engage in CSR?

Corporate Social Responsibility Disclosure Among …

Future research should also examine the effect of assurance and its quality on firm value at different points of time and with various types of CSR disclosure.

Research Title CORPORATE SOCIAL RESPONSIBILITY ..

Regression analysis using panel data is initially used to analyse the potential association between CSR disclosure and five important board diversity measures, specifically independence, tenure, gender, multiple directorships and an overall diversity measure.

Contact Us - B. S. Abdur Rahman University

Today, the way to measure CSR performance is through it’s activity report, which is with content analysis. This method can change qualitative information to quantitative information so it can be divined in a statistic equation. This means, the total number which can be retrieved from this content analysis process can describe many disclosures which has been informed in this report. Which needs to be underlined is the CSR information which is being disclosed is not guaranteed information which describes all CSR activities which has been conducted. There might be a gap.

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