Download or read book The Impact of Corporate Governance and Firm Characteristics on the Voluntary Disclosure of Corporate Social Responsibility Information written by Mui Ching Chan and published by . This book was released on 2010 with total page 348 pages. Available in PDF, EPUB and Kindle. Book excerpt: The aim of this study is to investigate the relationship between voluntary disclosure of corporate social responsibility (CSR) information and six firm characteristics, namely: corporate governance; firm size; industry profile; shareholder power; creditor power; and economic performance. The sample companies selected for this study were taken from the top 300 companies traded on the Australian Stock Exchange (ASX) in the year 2004. The Horwath 2005 Corporate Governance Report, which ranks the top 250 Australian companies, was used to proxy for the quality of a companys corporate governance. From an initial sample of 300 annual reports, a final sample of 222 annual reports was obtained after excluding 65 companies for which no corporate governance rating was available and a further 13 companies for a variety of reasons as outlined in chapter 4. The voluntary disclosure of CSR information by Australian companies is analysed using a model developed from two theories. The first is legitimacy theory, which explains the role of legitimacy pressure in determining the voluntary disclosure of CSR information. The second is stakeholder theory, which explains the important role played by stakeholders in determining the voluntary disclosure of CSR information. Using a model based on both these theories should provide a rich understanding of the company characteristics likely to be associated with the voluntary disclosure of CSR information. Multivariate analysis is used to analyse the relationship between various firm characteristics and the amount of voluntary disclosure of CSR information by Australian companies. The three legitimacy pressure variables examined (corporate governance, industry profile and size) were all found to be positively associated with the amount of voluntary disclosure of CSR information by Australian companies. However, no significant association was found between the three stakeholder power variables examined (shareholder power, creditor power and economic performance) and the amount of voluntary disclosure of CSR information. These results suggest, therefore, that legitimacy theory better explains the voluntary disclosure of CSR information by Australian companies, than does stakeholder theory. It is hoped that the findings from this study will contribute to the literature concerning the relationship between various firm characteristics and the voluntary disclosure of CSR information in Australian company reports and, as such, will be of interest to a number of parties, such as: researchers; investors; politicians; and regulators. For example, politicians are currently paying a great deal of attention to {607}global warming and {607}climate change and are in the process of developing carbon emissions trading schemes for Australian companies. The findings from this study should provide useful information to policy makers involved in developing such legislation. Finally, this research study has implications for regulators because it shows that legitimacy pressure and good corporate governance have a strong impact on the voluntary disclosure of CSR information in the annual reports of Australian companies...

Download or read book The Disclosure and Assurance of Corporate Social Responsibility written by Isabel-María García-Sánchez and published by Cambridge Scholars Publishing. This book was released on 2019-01-08 with total page 252 pages. Available in PDF, EPUB and Kindle. Book excerpt: The essays collected here specifically examine the new trends of sustainability performance and reporting. They provide theoretical argumentation and evidence about sustainability performance, and determinants of its voluntary disclosure and external assurance. The book will interest companies, managers, shareholders, stakeholders and public bodies directly related to sustainability performance, the voluntary disclosure of sustainability information, and the adoption of an external assurance process.

Download or read book Globalisation of Corporate Social Responsibility and its Impact on Corporate Governance written by Jean J. du Plessis and published by Springer. This book was released on 2018-02-01 with total page 250 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book addresses the increasing overlap between Corporate Social Responsibility (CSR) and law with a particular focus on company law and corporate governance. What is the impact of CSR on company law and corporate governance and, vice versa? How do these systems impact on CSR? Do they enable, require or prevent the socially responsible conduct of companies, for example, through corporate theory, directors’ duties or disclosure laws? What is the role of shareholders and directors in the promotion of CSR?The theme of the book ensures a sharing of ideas and experiences globally and internationally for all jurisdictions to consider core legal and social aspects of CSR.

Download or read book Research in Accounting in Emerging Economies written by Shahzad Uddin and published by Emerald Group Publishing. This book was released on 2010-12-02 with total page 310 pages. Available in PDF, EPUB and Kindle. Book excerpt: Includes research papers that examines various issues including the adoption of International Financial Reporting Standards (IFRS) and International Public Sector Accounting Standards (IPSASs), management accounting change in the context of public sector reforms, corporate reporting disclosures, auditing, etcetera.

Download or read book Handbook on Corporate Governance and Corporate Social Responsibility written by Michel Magnan and published by Edward Elgar Publishing. This book was released on 2024-01-18 with total page 429 pages. Available in PDF, EPUB and Kindle. Book excerpt: The world-wide transition towards corporate social responsibility (CSR) results in profound changes to business practices. Hence, this crucial Handbook adopts a global perspective to review key CSR issues and their implications for the future evolution of corporate governance.

Download or read book Corporate Social Responsibility Accountability and Governance written by Istemi Demirag and published by Routledge. This book was released on 2018-10-08 with total page 378 pages. Available in PDF, EPUB and Kindle. Book excerpt: The "business case" for corporate social responsibility, which suggests that socially and environmentally aware companies can expect to reap financial rewards, is seemingly gaining widespread acceptance within the business community. This is particularly apparent in the ever-increasing number of prominent companies parading their social, ethical and environmental credentials by producing paper- or web-based social and environmental, or sustainability, reports. In so doing, reporting companies claim, they are demonstrating a clear commitment to transparency and accountability to their key stakeholder groups. However, in the prevailing voluntaristic, business-case-centred climate within which such initiatives are taking place, little thought appears to have gone into the question of how stakeholders, other than the capital provider group, can actually use corporate disclosures offered in order to hold management accountable for the social and environmental consequences of their actions. While much corporate rhetoric abounds concerning notions of stakeholder dialogue and engagement, rigorous analysis of the governance implications of their claimed commitment to the principles of corporate social responsibility is largely conspicuous by its absence. Corporate Social Responsibility, Accountability and Governance seeks to explore this "missing link" between CSR (and associated reporting initiatives) and governance mechanisms that are capable of embracing true stakeholder accountability. A wide range of case studies, drawing on experiences of both public- and private-sector initiatives in Europe, the United States, Canada, South America and Asia, offer insightful analysis of the complex relationships between the state, the market and civil society in the development of CSR, accountability and sustainable development. The book employs a multidisciplinary perspective in order to analyse the political, social, economic, technological, legal and organisational shaping of CSR. The complexities underpinning the concept are thereby clearly drawn out and the gross oversimplifications inherent in the prevailing consultancy-driven, business-case literature painfully exposed. Above all, the book offers a sound, practically and theoretically informed contribution to public policy debate and reflects and builds on urgent calls from public- and private-sector policy-makers as well as academics to develop better governance and accountability frameworks for business to deal with the imperatives of social responsibility, sustainable development and ethics. This book is divided into five parts. In Part 1, the complex concepts of responsibility, accountability and governance are discussed, and in particular the presumed relationships between the state, the market and civil society in improving accountability and governance are explored and critiqued. Part 2 consists of chapters relating to corporate social responsibility and stakeholder theory. Part 3 is concerned with empirical studies covering governance structures, networking and corporate social responsibility. Part 4 deals with corporate governance and its implications for regulators and civil society. Part 5 discusses multinational companies and how they impact on national governance regimes. Finally, a summary is provided with emerging international patterns of accountability and governance structures. Corporate Social Responsibility, Accountability and Governance will be essential reading for public and private policy-makers and practitioners and academics interested in how CSR can become more than a soundbite, and rather a substantial force for better global corporate governance and accountability.

Download or read book Corporate Governance and Its Implications on Accounting and Finance written by Alqatan, Ahmad and published by IGI Global. This book was released on 2020-09-25 with total page 425 pages. Available in PDF, EPUB and Kindle. Book excerpt: After the global financial crisis, the topic of corporate governance has been gaining momentum in accounting and finance literature since it may influence firm and bank management in many countries. Corporate Governance and Its Implications on Accounting and Finance provides emerging research exploring the implications of a good corporate governance system after global financial crises. Corporate governance mechanisms may include board and audit committee characteristics, ownership structure, and internal and external auditing. This book is devoted to all topics dealing with corporate governance including corporate governance characteristics, board diversity, CSR, big data governance, bitcoin governance, IT governance, and governance disclosure, and is ideally designed for executives, BODs, financial analysts, government officials, researchers, policymakers, academicians, and students.

Download or read book The Dynamics of Corporate Social Responsibilities written by Radu Mareș and published by Martinus Nijhoff Publishers. This book was released on 2008 with total page 385 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book proposes that the responsible business practices of leading companies are significant not only as isolated instances of self-regulation, but that they also contribute to a broader rule-making process which has been underway in the last decade and is aimed at making business more responsive to human rights and environmental concerns. The flexibility of existing laws as well as the emergence of new regulations relevant to corporate social responsibility (CSR) are highlighted. As CSR increasingly interacts with public policy, some insufficiently understood effects of CSR appear that can help us advance toward more systemic solutions in the business and human rights area. This study identifies variables that states can stimulate through a wide range of interventions ranging from capacity-building measures to policy to hard law so that responsible practices get diffused more broadly and deeply in the business community. The intended audiences are legal experts with an interest in enhancing the protection of human rights in developing countries, and CSR theorists and practitioners mindful of the broader social dynamics that surround the implementation of CSR commitments.

Download or read book Corporate Social Responsibility and Governance written by Samuel O. Idowu and published by Springer. This book was released on 2014-11-27 with total page 369 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book deals with the role of international standards for corporate governance in the context of corporate social responsibility. Based on the fundamentals of moral theory, the book examines governance and CSR in general, addressing questions such as: Is “good governance” not affected by moral concerns? How do the principles and practices of CSR standards adhere to or conflict with insights from business ethics and moral theory? To what extent do the standards and governance models provide normative guidance? Do the standards and governance guidelines provide an adequate means of benchmarking and auditing? Are these standards a help or a hindrance to stakeholder engagement and transparency? The book provides insightful and thought-provoking answers to these and many other important questions concerning CSR standards, and offers a valuable resource for practitioners, academics and students at business schools and other institutions.

Download or read book Research Anthology on Developing Socially Responsible Businesses written by Management Association, Information Resources and published by IGI Global. This book was released on 2022-03-04 with total page 2235 pages. Available in PDF, EPUB and Kindle. Book excerpt: In today’s world of global change, it has never been more critical for businesses to adapt their strategies, management styles, and policies to match that of the surrounding environment. Consumers are increasingly becoming more aware of the impact that businesses and product consumption have on environmental health. Thus, businesses have had to alter their production workflows to better suit a more environmentally conscious customer base. As society faces numerous issues related to the environment, health, poverty, and social justice, the need for socially responsible businesses is crucial to develop and improve the overall landscape of the business field. The Research Anthology on Developing Socially Responsible Businesses discusses the best practices, challenges, opportunities, and benefits of creating socially responsible businesses and provides a context of why these business models are needed. This essential text also considers how society has changed over time and how businesses must adjust their ideals and practices in order to survive in a changing world. Covering a range of topics such as accountability, environmental issues, and human rights, this major reference work is ideal for business owners, managers, policymakers, academicians, researchers, scholars, practitioners, instructors, and students.

Download or read book Social and Environmental Disclosure by Chinese Firms written by Yingjun Lu and published by Routledge. This book was released on 2014-03-26 with total page 248 pages. Available in PDF, EPUB and Kindle. Book excerpt: Given the increased social and environmental problems in China, this book looks into the social and environmental (environmental) disclosure practices of socially responsible Chinese listed firms by constructing a stakeholder-driven, three-dimensional, disclosure index. The book contains a three-part study: the first part explores the current status of social and environment disclosure practices. The second part empirically examines the relationship between corporate social and environmental disclosure and various influencing factors (i.e. stakeholders’ power and corporate characteristics). The third part empirically examines the link between corporate social responsibility (CSR) reporting (i.e. publishing a CSR report and the quality of the CSR report) and socially responsible reputation. The book finds that the CSR report provided more stakeholder-relevant social and environmental disclosure than the annual report. It also finds that corporate characteristics such as firm size, profitability and industry classification are all statistically significant factors influencing social and environmental disclosure of the Chinese firms studied. Shareholders significantly influenced firms’ social and environmental disclosure, and creditors significantly influenced firms’ disclosure related to their environmental performance. The final part of the study reports that publishing a CSR report and CSR reporting quality had a positive influence on firms’ socially responsible reputation and that the CEO/chairman duality negatively influenced firms’ socially responsible reputation. The book also highlights that financial performance and firm size were the two corporate characteristics that had a positive influence on corporate socially responsible reputation. This book will be of interest to those who are keen to learn more about corporate social responsibilities in the context of Chinese firms.

Download or read book Comparative Perspectives on Global Corporate Social Responsibility written by Jamali, Dima and published by IGI Global. This book was released on 2016-08-12 with total page 384 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the modern era, businesses have developed a complex relationship with the society surrounding them. While the effects of business activity are clearly seen, their direct impact varies from country to country. Comparative Perspectives on Global Corporate Social Responsibility is a pivotal reference source for the latest scholarly research on the accountability contemporary businesses face for the environmental, social, and economic impacts that they create. Highlighting the variant expressions between developed and developing countries, this book is ideally designed for graduate students, professionals, practitioners, and academicians interested in furthering their knowledge on corporate social responsibility.

Download or read book A Handbook of Corporate Governance and Social Responsibility written by Professor Güler Aras and published by Gower Publishing, Ltd.. This book was released on 2012-08-28 with total page 722 pages. Available in PDF, EPUB and Kindle. Book excerpt: Written by experts from all over the world, A Handbook of Corporate Governance and Social Responsibility is the most authoritative single-volume guide to the relationship between good governance and social responsibility and the reality of managing both. In addition to the theory and practice of governance and CSR, the book includes case studies from large and small organizations and NGOs.

Download or read book Corporate Governance and Organisational Performance written by Naeem Tabassum and published by Springer Nature. This book was released on 2020-06-28 with total page 335 pages. Available in PDF, EPUB and Kindle. Book excerpt: Establishing a corporate governance strategy that promotes the efficient use of organisational resources is instrumental in the economic growth of a country, as well as the successful management of firms. This book reviews existing literature and identifies board structural features as key variables of an effective corporate governance system, establishing a multi-theoretical model that links Board structural characteristics with firm performance. It then, using a comprehensive empirical study of 265 companies listed on the Karachi Stock exchange, tests this conceptual model. This research serves as a significant milestone, reflecting the socio-economic setting of emerging economies, and highlighting the need for the corporate sector in emerging markets to move away from a 'tick-box' culture. It argues that the sector needs to implement corporate governance as a tool to mitigate business risks; appoint and empower non-executive directors to achieve an effective monitoring of management; and establish their own ethical and governance principles, applicable to the Board of Directors. Based on an extensive data base, collected painstakingly over five years, this book offers new insights and conceptual framework for further research in this area. Given the breadth and width of the research, it is a useful source of future reference for students, researchers and policy makers.

Download or read book Social Responsibility and Corporate Governance written by Matjaž Mulej and published by Springer Nature. This book was released on 2020-10-03 with total page 327 pages. Available in PDF, EPUB and Kindle. Book excerpt: Connecting Corporate Social Responsibility (CSR) with Corporate Governance (CG) is a 21st Century challenge. This edited volume illustrates that CSR can be used as a tool to improve Corporate Governance in organizations and improve the relationship between business and society. Moreover the book argues that they should be treated together in synergy in management literature. This two volume work connects these two crucial business functions, describing the preconditions for successful integration and the tools for practical implementation. Volume 2 puts forward eight recommendations for practice. Contributors put forward research and implications for policy and practice including coverage of knowledge management strategy, socially responsible banking operations and transparency procedures in the context of emerging economies.

Download or read book Firm Characteristics and Corporate Social Responsibility Disclosure in Saudi Arabia written by Bakr Al-Gamrh and published by . This book was released on 2017 with total page 15 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study evaluates the Corporate Social Responsibility (CSR) information disclosed by the Saudi listed firms and investigates the influence of six firm characteristics (firm size, industry type, government ownership, firm age, capital raised and audit firm size) on the CSR disclosure. We used Ordinary Least Squares (OLS) on a cross-sectional data to examine listed firms in the Saudi Stock Exchange (Tadawul). We constructed an index to measure the CSR disclosure level and found that Saudi firms have a low CSR disclosure level. We also found that large, government-owned and old firms disclose more CSR information. This study provides a significant contribution to evaluate the CSR reporting in Saudi Arabia which is a developing country that produces a large proportion of the world's oil. Results provide signals of the low seriousness of gathered efforts to face the challenges of climate change which should not only be a concern for developed countries.

Download or read book Corporate Social Responsibility and Governance written by Panagiotis Dimitropoulos and published by Taylor & Francis. This book was released on 2022-03-10 with total page 295 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate social responsibility (CSR) has developed into a crucial corporate and organizational issue around the world. It has been incorporated into various sectors and countries, and includes many types of activities and dimensions. It is a common notion that organizations are more inclined today to broaden and shift their performance focus from short-term goals towards long-term social, environmental, and value-added perspectives. Under the framework of corporate governance, organizations and companies are motivated to promote fairness, transparency, ethics, and accountability in their transactions, while concurrently maintaining enhanced standards of governance. This means that organizations and corporations must align their activities with community aspirations which is an issue falling within the sphere of CSR. Increased attention has been placed on the organizations regarding their approach towards the needs of various stakeholders. However, a crucial issue that this book attempts to address is the association, intersection, and inter-relationship between governance and CSR within the EU region, which are not adequately established in the existing literature. The book will show that governance and CSR are highly connected. With the purpose of studying the association of CSR with legal, managerial and empirical aspects of governance in corporations and not-for-profit organizations, in various sectors of the economy, the book also intends to provide useful policy implications, as well as to offer constructive directions for future research. This book will be of value to researchers, academics, practitioners, policymakers, and students in the fields of CRS and governance, organizational theory, marketing management, business ethics and human resource management.