Purpose The purpose of this paper is to review the background of the theories, how they motivate corporations to engage in corporate social responsibility (CSR) activities and their application, focusing on the study context and corporate attributes. Design/methodology/approach The study used Google Scholar as an online database and collected 170 published academic papers via a systematic search procedure; of these, 112 papers were selected as suitable for the study purpose. The selection followed the analysis of the abstract, the paper contents including the proposition of the theories, the literature review, the theoretical framework and the hypothesis development. Findings The study findings indicate that the cores of the proposed theories to explore CSR are not identical. The components of theories build a social value system, which intensely motivates corporations to engage in CSR activities and voluntary disclosure practices. A thorough analysis of the characteristics of the theories demonstrates that the choice of theories to explore both an endogenous variable like CSR and exogenous variables depends on the study context and the characteristics of the corporate attributes. Research limitations/implications The study considers only the most prominent theories in CSR research, but many other theories are also explored in CSR research. In addition, the study takes only academic papers in the English language into consideration, and the generalization of study findings is only for CSR research. Practical implications The study aims to provide guidance about the selection of theories based on the contexts and corporate attributes to explore both endogenous and exogenous variables. It draws policymakers’ attention toward the renovation and addition of motivational instruments in the context. The study also helps industry practitioners in realizing the principles and consequences of the theories and in taking strategic social and environmental obligations into consideration in their decision-making process. Originality/value This is the first attempt to conduct a literature review on the development of theories and corporate CSR engagement from 1975 to 2019, covering 112 published academic papers. A deeper understanding using theoretical conceptualization as guidance is beneficial, as it provides a strong basis for the enhancement of future CSR corporate activities.
PurposeThe paper aims to examine the level of agricultural credit by commercial banks and the determinants that influence the commercial banks to the increased level of agricultural credit through the pressures of the institutional environment.Design/methodology/approachThe study selects seventeen sample commercial banks following the market capitalization method and investigates a total of 85 annual reports during the period from 2013 to 2017. The study conducts a pooled regression to conclude the proposed hypotheses.FindingsThe present study finding indicates that the average of agricultural credits to total credits is 2.25% among the sample commercial banks. The study finds a positive significant association between board gender diversity, foreign director, management team and agricultural credit. Furthermore, the study has found that the role of the deposit in enhancing agricultural credit is positive. On the other hand, the association between independent directors, profitability and agricultural credits is negative.Research limitations/implicationsThe study is based on secondary data with five firm-year observations of commercial banks. The study finding is based on commercial banks, so it should not be generalized to non-bank financial institutions.Practical implicationsThe study emphasizes policymakers’ attention towards the level of agricultural credit and determinants that influence the level of agricultural credit by commercial banks in emerging markets.Originality/valueThe key contribution of the study is to focus on the reformist role of the determinants in promoting the increased level of agricultural credit in the emerging markets.
We examine the determinants and the mediating role of corporate strategic response to environmental governance and policy (EGP) with the extent of corporate climate change disclosure (CCD) through the isomorphic pressures. We collect data from annual reports of Bangladeshi listed manufacturing corporations and we analyze data via partial least square‐structural equation modeling (PLS‐SEM). Our study findings indicate that board specialty in terms of independent directorship, board human capital reflected by education, and experience, as well as the corporate values include corporate convictions and commitments reflected by vision, mission, core objectives have significant and positive relationships with CCD. The EGP also mediates the abovementioned relationships. Furthermore, the EGP mediates the relationship between corporate attributes (total assets, ROA, ROE, leverage) and CCD. Our findings suggest that when corporations strategically response to environmental issues by putting in place environmental‐related governance and policy, factors such as corporate attributes, board specialty, and corporate values play stronger role in promoting corporate climate change disclosure in developing economies like Bangladesh. Our results offer implications to policymakers, governmental units, professional bodies, social catalysts, and industry practitioners, on their important role in promoting sustainable development by encouraging corporations to manage their environmental issues strategically via corporate governance, strategic environmental management and climate change disclosure.
This paper tries to observe the liquidity position and the profitability of Delta Brac Housing Finance Corporation Ltd. during the study period. The study is based on secondary data. Secondary data were collected from the audited financial statements and liquidity statements of DBH for the year 2008-2009 to 2012-2013. During the study period, current ratio, quick ratio, super quick ratio, cash ratio and net working capital position are so poor which are not reached the conventional standard. The profitability ratios of DBH such as net interest income ratio, NOPAT ratio, net profit ratio, return on total assets ratio, return on capital employed ratio and return on equity capital ratio are highly satisfied and covered stakeholders interest during the study period. Net operating profit after tax ratio is proved that the DBH has good control over operating expenses. So the researchers comment regarding the liquidity condition of DBH is unacceptable and the profitability condition of DBH is appreciable during the study period. I. Introduction: Economic development has been phased with the emerging of business organization. Our basic needs such as food, cloth, housing facilities, medical facilities, education and employment opportunities have been increased with the development of business world. Bank and Non bank financial organization have been playing important role in the development of Bangladesh. As a Non-bank financial organization, Delta Brac Housing Finance Corporation Limited has been made contribution in the development of real-estate business. DBH can operate in all the areas that a Non-bank financial institution is allowed to do business. It has only been focusing in real-estate financing. It is considered pioneer and market leader in the private sector housing finance. DBH has provided two types of product such as-Loans and Deposits to its customers. It is accelerating saving, forming national capital, stimulating economic growth and improving living standard. It has a very good credit rating and receiving highest credit rating of ''AAA'' for 7 consecutive years. This is indicated relative safety, security and strength of a financial institution which is relevant to its depositors and customers. It is ensured continuous efforts to expand home ownership in the country. Historical Background of DBH: Delta Brac Housing Finance Corporation Limited was established in 1996 and commenced its operation in 1997. It was established as an international Joint Venture to promote real estate financing in private sector. In initial stage, there were 5 promoters out of which 3 were local and 2 were international promoters. Three local promoters were-Delta Life Insurance Company Limited, Brac & Green Delta Insurance Company Limited. International promoters were-HDFC & IFC. Initially the company was formed as a private limited company. In 2008, the company became a public limited company and enlisted in Dhaka Stock Exchange and Chittagong Stock Exchange. Now general public hold 24.52% ordinary shares of DBH. Objectives of ...
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.