The study makes a significant contribution to the corporate social responsibility (CSR) disclosure literature by offering the first study of its type undertaken in Egypt as an example of a developing country that examines the determinants of individual and aggregated types of CSR information. Using a sample of 111 Egyptian listed companies for the period of 2005–2010, we find that 66% of the

Request PDF | Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed Firms | The possibility of measuring and comparing sustainability performance is generally taken

Coutler. 1999 of this study is to investigate the relationship between the corporate social responsibility disclosure (CSRD) index and corporate factors, namely, board size, board independence, board meetings, CEO duality, a firm’s size, leverage, profitability and th edition indicators to construct the CSRD index and evaluate Saudi listed firms. Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed Firms, Journal of Business Ethics, 88, 351-366. Robert, R. Keatinge.

Determinants of corporate social responsibility disclosure ratings by spanish listed firms

Created Date: 12/14/2018 11:30:45 PM Abstract This paper tests the relationship between the firms’ corporate social responsibility (CSR) disclosures, the extent of media exposure it enjoys and its size, profitability and leverage. The study is confined to firms who meet the Johannesburg Stock Exchange (JSE) criteria for inclusion in its Social Responsibility Index (SRI) and as such the focus is on those firms who are perceived Abstrak: Falsafah Kesenian Tanjidor pada Pelaksanaan Corporate Social Responsibility . Artikel ini bertujuan untuk mengetahui bagaimana Corporate Social Responsibility (CSR), dengan berlandaskan falsafah kesenian tanjidor, dapat meningkatkan kinerja perusahaan. Metode yang digunakan adalah studi literatur dari berbagai sumber. Corporate Social Responsibility Carroll (1979) stated that social responsibility encompasses economic, legal, ethical, and discretionary obligations for an organization towards society. The European Commission defined CSR as ‘‘the responsibility of enterprises for their impacts on society” (European Commission, Branco MC and Rodrigues LL 2006 Corporate social responsibility and resource from TRISAKTI 1p at Trisakti University Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed Firms. Journal of Business Ethics 88(2):351-366.

Determinants of corporate social responsibility disclosure: An application of stakeholder theory. Accounting, Organizations and Society, 17 (6), 595-612. 2018-01-09 · Determinants of corporate social responsibility disclosure ratings by Spanish listed firms.

Determinants of corporate social responsibility disclosure ratings by Spanish listed firms. Journal of Business Ethics, 88 (2), 351–366. Google Scholar

The aim of this paperis to analyze whether a number of firm and industry characteristics, as well as media exposure, are potential determinants of corporate social responsibility (CSR) disclosure practices by Spanish listed firms. The most influential variable for explaining firms’ variation in CSR ratings is media exposure, followed by size and industry. Therefore, it seems that the legitimacy theory, as captured by those variables related to public or social visibility, is the most relevant theory for explaining CSR disclosure practices of Spanish listed firms.

Determinants of CSR Disclosure Quantity and Quality: Evidence from Non-Financial Listed Firms in Saudi Arabia Abstract: The purpose of this study is to examine the practice of Corporate Social Responsibility (CSR) Disclosure in a Saudi Arabian context. This study has two particular objectives. Firstly, it

CSR disclosure except board independence which has a negative impact. The corporate social responsibility concept that involves firms in “actions that appear to companies are promising determinants of CSR disclosure by Spanish listed lower CSR ratings companies belong to more environmentally sensit Keywords: Corporate social responsibility (CSR), determinants, stakeholder theory, of corporate social responsibility disclosure ratings by Spanish listed firms. 14 Oct 2008 However, neither profitability nor leverage seem to explain differences in CSR disclosure practices between Spanish listed firms. The most Reverte, C. (2009), “Determinants of corporate social responsibility disclosure ratings by Spanish listed firms”, Journal of Business Ethics, 88(2):. 351-366. 6 Apr 2018 Furthermore it is believed that CSR disclosure is country-variant. of corporate social responsibility disclosure ratings by Spanish listed firms.

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Journal of Business Ethics, 88(2), 351-366. Simnett meetings on corporate social responsibility disclosure among non-financial listed Besides, firms are supposed to be accountable and open to the Listed Firms on Nigerian Stock Exchange: A Study of The determinants influencing t Corporate social responsibility programs have become a mainstay of almost all large businesses and many smaller firms in the past few decades.
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Corporate social responsibility: An exploratory study of the quality and extent of social disclosures by Lebanese commercial banks. Journal of Applied Accounting Research, 11(1), 4-23. Mikdashi, T., and Leal, W. (2005). Experiences on corporate social responsibility (CSR) implementation in Lebanon: a causal recursive system.

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