Board Attributes, Corporate Social Responsibility Strategy, and Corporate Environmental and Social Performance

Shaukat, Amama; Qiu, Yunli; Trojanowski, Grzegorz

doi:10.1007/s10551-014-2460-9

Cited by 516 publications

(557 citation statements)

References 68 publications

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“…Rao dan Tilt (2016a) berargumen bahwa wanita memberikan banyak masukan dan pengawasan terhadap pelaksanaan CSR, sehingga akan memberikan nilai tambah bagi perusahaan. Jadi, keberadaan wanita merupakan hal yang penting dalam memastikan usaha perusahaan untuk membuat pengungkapan yang baik (Rao dan Tilt, 2016b;Shaukat et al, 2016).…”

Section: Kajian Teoriunclassified

“…Keberadaan wanita diharapkan memberikan nilai tambah bagi perusahaan dalam pelaksanaan CSR karena mereka memberikan tambahan pengetahuan dan pengawasan yang lebih ketat (Fuente et al, 2017;Rao dan Tilt, 2016a, 2016bShaukat et al, 2016). Bahkan Huang (2013) menyatakan bahwa CEO wanita mempunyai pengaruh signifikan terhadap kinerja lingkungan suatu perusahaan.…”

Section: Kajian Teoriunclassified

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Dampak Karakteristik Dewan Direksi Terhadap Pengungkapan Corporate Social Responsibility Pada Perusahaan Pertambangan Di Indonesia

Setiawan¹,

Hapsari²,

Wibawa³

2018

MIX

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Abstract. This research aims at examining the effect of board of directors characteristics on corporate social responsibility disclosure using Indonesia mining industry context. Indonesia use two tier board system: board of directors and board of commissioners. Board of directors engage in management work and board of commissioners supervise board of directors. This study focus on board of directors characteristics: gender, tenure, board size and percentage of foreign directors. Sample of the study consists of listed firm in mining sectors at Indonesia Stock Exchange (IDX). There are 106 observations from 2013 -2015 period. This study use GRI index to measure corporate social responsibility disclosure. The result of the study shows that foreign directors have negative effect on the corporate social responsibility. This result shows that foreign directors might not have positive effect on how mining firm disclose corporate social responsibility disclosure. Further, gender and board of directors size have positive effect on corporate social responsibility. Woman as chief executive officer provide better disclosure on corporate social responsibility. However, tenure have no significant effect on corporate social disclosure using Indonesian context. Keywords: corporate social responsibility, board of directors, tenure, foreign directors, gender Abstrak. Penelitian ini bertujuan untuk menguji dampak karakteristik Dewan Direksi terhadap pengungkapan Corporate Social Responsibility dengan menggunakan perusahaan yang berasal dari industri pertambangan yang terdaftar di Bursa Efek Indonesia (BEI). Indonesia menggunakan two-tier board system: dewan direksi dan dewan komisaris. Dewan direksi melakukan tugas manajemen, sedangkan dewan komisaris bertugas melakukan pengawasan. Penelitian ini fokus pada karakteristik dewan direksi: gender CEO, masa jabatan, ukuran dewan direksi dan keberadaan direksi yang berasal dari warga negara asing. Sampel penelitian ini terdiri dari perusahaan pertambangan yang terdaftar di BEI pada periode 2013-2015. Terdapat 106 perusahaan-tahun yang menjadi sampel penelitian ini. Penelitian ini menggunakan index GRI untuk mengukur pengungkapan Corporate Social Responsibility. Hasil pengujian menunjukkan direktur yang kewarganegaraan asing berpengaruh negatif terhadap CSR, sedangkan gender CEO dan ukuran dewan direksi berpengaruh positif terhadap CSR. CEO yang mempunyai gender perempuan memberikan dampak positif terhadap pengungkapan CSR di industri pertambangan. Akan tetapi, lama menjabat dewan direksi tidak berpengaruh terhadap pengungkapan CSR.Kata kunci: corporate social responsibility, dewan direksi, lama menjabat, direktur asing, gender

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Section: Kajian Teoriunclassified

Dampak Karakteristik Dewan Direksi Terhadap Pengungkapan Corporate Social Responsibility Pada Perusahaan Pertambangan Di Indonesia

Setiawan¹,

Hapsari²,

Wibawa³

2018

MIX

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“…While this line of work focuses on the attributes of individual firm decision-makers as an explanation for the CSR performance of firms, others moved their attention up to group-level features of the key decision-making body within firms. For instance, numerous studies found that the demographic composition of board members matters in a firm's involvement and performance in CSR-related matters [22][23][24][25][26].…”

Section: Theory and Hypothesesmentioning

confidence: 99%

How Third-Party CSR Evaluation Matters: Keeping Up with Rivals in CSR Performance Ratings of Korean Firms, 2011–2015

Hyun

2017

Sustainability

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Does corporate social responsibility (CSR) evaluation by third-party entities (i.e., external agencies, including civic organizations) affect the CSR performance of firms? This article explores the question of whether and how third-party CSR ratings change the subsequent CSR behavior and hence performance of rated firms. Combining insights from the research on ratings/rankings and a behavioral theory of firms, we hypothesize that firms with large negative CSR rating gaps-i.e., CSR ratings below the industry average-are more prone to improving their subsequent CSR behavior, and hence performance ratings, than those with small negative gaps, because of the desire to avoid being viewed as CSR laggards relative to their industry rivals. As a result, efforts are directed at enhancing CSR performance. Empirical support for this conjecture is found through random effect regression analyses of publicly listed firms in Korea that were rated by the KEJI (Korean Economic Justice Institute) during 2011-2015 with respect to multiple dimensions of CSR. Further results show that the positive effect of negative CSR rating gaps on subsequent CSR ratings appears only in the firms without well-established reputations, suggesting the possibility that firms with weak reputations have stronger incentives to keep up with other industry incumbents in CSR performance ratings than their counterparts.

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“…Prior research studies also have been analyzing the impact of corporate governance on the volume and quality of voluntary disclosure [57][58][59]. They determined that corporate governance is evolving and that responsibility and accountability towards more than one stakeholder group has increased.…”

Section: Control Variablesmentioning

confidence: 99%

“…Companies that commit to that type of reporting are considered to do so in an effort to create long-term and sustainable value for the organization [59,64]. Thijssens et al, in a similar context, also concluded that stakeholders can be very important when it comes to CSR disclosure [70].…”

Section: Control Variablesmentioning

confidence: 99%

Reporting on Long-Term Value Creation—The Example of Public Canadian Energy and Mining Companies

Dilling

2016

Sustainability

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This study empirically analyzes reporting on long-term value creation for Canadian public mining and energy companies. It represents an important first step in determining the quality of reporting and its determinants for large public companies. In this exploratory empirical study, a reporting quality scoring index was developed to measure disclosure quality of long-term value creation reporting. Content analysis was used to examine financial and sustainability reports for a sample of twenty Canadian public mining and energy companies. Corporate disclosure quality scores were then calculated by assessing the quality of reporting in four main categories. The findings suggest that overall disclosure quality on long-term value creation is still low. Companies disclosing higher quality information on long-term value creation are of bigger size, operate in the basic materials sector, have an independent board, are listed in the Dow Jones Sustainability Index, experience higher stock volatility and use more words related to long-term value creation in their annual financial and non-financial reports. In order to increase and restore stakeholder trust and credibility as well as a tool to maintain stability, it is strongly recommended to introduce adequate mandatory standardization resulting in a set of internationally recognized reporting standards as well as a requirement for external assurance of reports.

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Board Attributes, Corporate Social Responsibility Strategy, and Corporate Environmental and Social Performance

Cited by 516 publications

References 68 publications

Dampak Karakteristik Dewan Direksi Terhadap Pengungkapan Corporate Social Responsibility Pada Perusahaan Pertambangan Di Indonesia

Dampak Karakteristik Dewan Direksi Terhadap Pengungkapan Corporate Social Responsibility Pada Perusahaan Pertambangan Di Indonesia

How Third-Party CSR Evaluation Matters: Keeping Up with Rivals in CSR Performance Ratings of Korean Firms, 2011–2015

Reporting on Long-Term Value Creation—The Example of Public Canadian Energy and Mining Companies

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