Corporate social and environmental disclosure and corporate performance

Khlif, Hichem; Guidara, Achraf; Souissi, Mohsen

doi:10.1108/jaee-06-2012-0024

Cited by 124 publications

(149 citation statements)

References 49 publications

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“…Such companies are thus likely to experience more pressure from consumers, government bodies and other stakeholders (both local and otherwise). These observations could justify the broader use of GRI indicators and confirm the results of other studies that showed that sector can affect CSR reporting [40,41].…”

Section: Discussionsupporting

confidence: 75%

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An Investigation of Global Reporting Initiative Performance Indicators in Corporate Sustainability Reports: Greek, Italian and Spanish Evidence

2018

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Abstract:This study has two main purposes. First, it explores the performance indicators disclosed in the Global Reporting Initiative (GRI)-based Sustainability Reports (SRs) produced by the companies of three different countries: Italy, Spain and Greece. Second, it verifies how some corporate variables, country of origin variables and "attributes" of the SRs can explain the disclosure of GRI indicators. To verify the quantity and type of the indicators disclosed, we performed a content analysis of the SRs. We use a regression trees technique to describe how the companies' variables explain a different use of the indicators. The findings show that Spanish companies, on average, disclose the greatest number of indicators. The social indicators related to Labour are those more frequently reported in the SRs of the three countries. The least reported are social indicators related to Human Rights. The results show the central role that assurance, ROA and sector may have in classifying the disclosure level of indicators. The study contributes both theoretical and empirical literature on sustainability indicators. It also sheds further light on the determinants of the disclosure of indicators.

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Section: Discussionsupporting

confidence: 75%

“…These studies showed opposing results [36][37][38]. A company's sector affiliation with a "sensitive" sector is a variable capable of influencing socio-environmental disclosure [39][40][41].…”

Section: Gri Performance Indicators and Their Determinantsmentioning

confidence: 94%

An Investigation of Global Reporting Initiative Performance Indicators in Corporate Sustainability Reports: Greek, Italian and Spanish Evidence

2018

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“…Although these studies had different results, the majority concluded that corporate social responsibility disclosure has a positive impact on business efficiency. Several studies had reported negative results Makni et al (2009) and in some cases there were not statistically significant Strouhal et al (2015), Khlif et al (2015), Tjia& Setiawati (2012). In Vietnam, some studies have investigated the current state and benefits of corporate social responsibility disclosure.…”

Section: Productsmentioning

confidence: 99%

Effect of Corporate Social Responsibility Disclosure on Financial Performance

Hang

Bui

2018

AJFA

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Corporate social responsibility is the commitment by business to contribute to sustainable development through the balance of three factors which are economic, social and environmental factor. Enterprises carry out corporate social responsibility through specific activities such as controlling environmental pollution, natural resource conservation, energy conservation, employment safety, especially supporting and developing community. Corporate social responsibility disclosure plays an important role in implementation of corporate social responsibility, promotion of business's image and creation of good impression to stakeholders. This study was conducted using a two-step Generalized Method of Moment (GMM) technique with instrumental variables for balanced panel data through the annual reports and sustainable development reports of 43 enterprises listed on the Vietnam stock market from 2006 to 2016 (473 observations). The results showed that the level of corporate social responsibility disclosure has a positive effect on return on assets. This study has important implications for enterprises in terms of investing activities and corporate social responsibility disclosure.

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“…CSR disclosures may affect corporate financial performance through several crucial aspects: increased employees' motivation and productivity, increased products' acceptance among customers, increased acceptance among investors who support social or environmental values. Overall, the expected benefits of CSR disclosures may largely exceed their costs implying higher corporate financial performance (Khlif et al, 2015).…”

Section: Literature Review and Hypotheses Developmentmentioning

confidence: 99%

An examination of the relationship between CSR disclosure and financial performance: The case of Polish banks

Matuszak¹,

Różańska²

2017

JAMIS

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Abstract:The purpose of this study is twofold. First, this study investigates the trends of corporate social responsibility (CSR) reporting and financial performance (FP) in commercial banks in Poland. Second, this study examines the impact of the CSR disclosure of the banks on their financial performance (ROA, ROE, NIM). Sample consists of 18 banks. The data from annual reports for the period of 8 years (2008 -2015) were both hand collected and obtained from Notoria Servis Database. A content analysis is used to measure the level of CSR disclosures and a panel data analysis is employed to examine the CSR-FP relationship. Software: GRETL. Two key findings: (1) Positive relationship between banks' CSR disclosures and their profitability measured by ROA and ROE. However, the relationship between banks' CSR disclosures and NIM is negative. Statistical analysis did not report any significant effect of CSR activities on ROA, ROE and NIM ratios. (2) Banks' CSR activities are not dominant predictor of their profitability as compared with control variables. To our best knowledge this research is the first quantitative analysis regarding banking sector in Poland. Further, this study was conducted in emerging market with different socio-economic context and regulations compared to developed market. The findings contribute to and increase the understanding of the relationship between CSR disclosures and FP. Finally, this study has important implications for policy makers, managers, investors, and others.

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Corporate social and environmental disclosure and corporate performance

Cited by 124 publications

References 49 publications

An Investigation of Global Reporting Initiative Performance Indicators in Corporate Sustainability Reports: Greek, Italian and Spanish Evidence

An Investigation of Global Reporting Initiative Performance Indicators in Corporate Sustainability Reports: Greek, Italian and Spanish Evidence

Effect of Corporate Social Responsibility Disclosure on Financial Performance

An examination of the relationship between CSR disclosure and financial performance: The case of Polish banks

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