Carroll’s dimensions and CSR disclosure: empirical evidence from Pakistan

Hamid, Samreen; Riaz, Zahid; Azeem, Syed Muhammad Waqar

doi:10.1108/cg-10-2018-0317

Cited by 24 publications

(23 citation statements)

References 72 publications

(103 reference statements)

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“…CSRD studies in developing countries mainly focused on a narrow range of emerging economies including Malaysia, Indonesia, South Africa, and China, which falls in line with the findings of other literature review studies (Ali et al, 2017;Fifka, 2011) and there is a limited number of CSRD studies undertaken in the developing context (Alotaibi and Hussainey, 2016;Hamid et al, 2020;Ismail et al, 2018;Kamel and Awadallah, 2017;Khemir and Baccouche, 2010). Therefore, there is a need for further investigation on the CSRD studies in developing countries, specifically in Malaysia context.…”

Section: Corporate Social Responsibility Disclosuresupporting

confidence: 52%

Corporate Social Responsibility Disclosure and Financial Performance of Shariah PLCS in Malaysia

Aziz¹,

Haron²

2021

IJARBSS

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Corporate social responsibility disclosure (CSRD) has become a critical issue, as evidenced by an increasing number of studies conducted in both developed and developing countries. As such, this study will examine the CSRD of Shariah-compliant PLCs in Malaysia and its relationship to financial performance. From 2007 to 2017, 175 Shariah PLCs listed on Bursa Malaysia's Main Market were chosen as samples for this study. The findings indicate that the level of CSRD in Shariah PLCs in Malaysia remains low. Additionally, the CSRD is positively correlated with financial performance (ROA and Tobin's Q). Also, Muslim directors have a negative correlation with financial performance (ROA and Tobin's Q), whereas board size has no such correlation with ROA or Tobin's Q. There is a need for additional encouragement from the Malaysian government or regulatory bodies to encourage all PLCs to include CSR activities in their annual reports, particularly Shariah PLCs in Malaysia. Future research can therefore examine the determinants and extent of CSRD in Shariah and non-Shariah PLCs in Malaysia or by industry or compare Shariah PLCs to other Shariah PLCs in ASEAN countries (Indonesia,

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Section: Corporate Social Responsibility Disclosuresupporting

confidence: 52%

Corporate Social Responsibility Disclosure and Financial Performance of Shariah PLCS in Malaysia

Aziz¹,

Haron²

2021

IJARBSS

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“…The implications of our study are both practical and theoretical. Our results have important practical implications for governments and national agencies, suggesting that sustainability reporting should be promoted in developing economies where CSR should be key to accelerating transition into a developed economy (Chatterjee and Mitra, 2017); in fact, developing countries in Asia are promoting CSR regulatory initiatives in order not to lag behind developed countries (Hamid et al , 2020). These types of policies could be introduced with non-mandatory guidance (which can be effective according to Tauringana and Chithambo, 2015) or even with mandatory requirements, especially for larger firms and firms in polluting sectors, as they are less prone to disclose this information, according to our results.…”

Section: Discussionmentioning

confidence: 98%

Contextual and corporate governance effects on carbon accounting and carbon performance in emerging economies

Córdova

Zorio‐Grima

Merello

2021

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Purpose This paper aims to explore the driving forces for having carbon reporting and carbon reduction management strategies in emerging and developing countries. Design/methodology/approach The methodology employed uses logit and linear panel data models and generalized moments method, to avoid endogeneity problems. Findings The results show that the carbon reporting decision is positively related to being located in Africa or America (as opposed to Asia), publishing a sustainability report and having certain corporate governance (CG) attributes such as a corporate social responsibility (CSR) committee, larger board size and an executive compensation policy based on environmental and social performance. Regarding the driving forces leading to a reduction of carbon emissions, no evidence is obtained on the effect of the variables considered. Practical implications The evidence obtained is valuable, as it can help standard-setters in these geographical areas to promote actions in the field of CG to increase transparency. Nonetheless, additional measures to disclosure should be needed in the future to help decrease carbon emissions more effectively. Social implications Raising awareness amongst companies helps mimetic isomorphism take place so that efforts can be made to report levels of pollution in an initial phase, which hopefully in the future may be managed to try to keep a decreasing path. Therefore, implications of this research are crucial for emerging and developing countries, as they are especially vulnerable to climate change. Originality/value To the best of the authors’ knowledge, this is the first paper to look into this phenomenon in emerging and developing countries from Asia, Africa and America. This contribution is unique as this research shows that location, publication of a sustainability report together with some CG attributes are drivers for carbon transparency.

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“…The first theoretical group in CSR is called the "CSR tool", in which all social actions of business are accepted only if they contribute to the process of wealth creation, for example, organizational strategies that can be equitable and competitive [41]. The second set of theories is called "political ideology", in which the organization accepts a certain level of human rights and activities and participates in a certain level of social cooperation; for example, the theory of integrated citizenship and the theory of social harmony [42]. The third group of theories is called "integrated theory", in which business is assumed to be dependent on society for its growth and beliefs, and it is important for business to integrate social needs; for example, theories of social productivity and stakeholder management [43].…”

Section: Methodsmentioning

confidence: 99%

What Prompts Small and Medium Enterprises to Implement CSR? A Qualitative Insight from an Emerging Economy

et al. 2021

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The topic of corporate social responsibility (henceforth referred to as CSR) has been a central topic during the last decade, but the majority of the existing literature discusses CSR relationship with large organizations. Whereas, its contribution in small and medium enterprises (henceforth referred to as SME) sector has received little attention. There have been some studies that focused on CSR activities in SME sector quantitatively in the context of developing economies like Pakistan, but the fact is, to date, SME sector of Pakistan is not participating actively in CSR-related activities due to some constraints. The present study is a pioneer attempt, to explore CSR barriers that restrict SME sector of Pakistan from practicing CSR initiatives. For this reason, the present study explores these barriers qualitatively in order to gain in-depth knowledge of different CSR barriers. In doing so, we conducted semi-structured in-depth interviews from 9 SMEs in Lahore city of Pakistan. We performed thematic analysis, which produced five relevant themes of CSR barriers, including: Lack of resources, lack of regulations, lack of top management commitment, lack of CSR knowledge, and passive customer behavior. Our analysis further showed that lack of resources is the most related barrier that hinder SMEs to be engaged in CSR activities. This paper contributes to CSR literature in emerging economies’ context. Through an increased awareness of barriers, policy makers and practitioners may take necessary steps to improve CSR practices in SMEs.

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Carroll’s dimensions and CSR disclosure: empirical evidence from Pakistan

Cited by 24 publications

References 72 publications

Corporate Social Responsibility Disclosure and Financial Performance of Shariah PLCS in Malaysia

Corporate Social Responsibility Disclosure and Financial Performance of Shariah PLCS in Malaysia

Contextual and corporate governance effects on carbon accounting and carbon performance in emerging economies

What Prompts Small and Medium Enterprises to Implement CSR? A Qualitative Insight from an Emerging Economy

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