Corporate social and environmental disclosure in developing countries: Evidence from Iran

Talebnia, Ghodratollah; Vakilifard, Hamidreza; Yaghoubnezhad, Ahmad; Alikhani, Razieh

doi:10.5267/j.msl.2012.10.037

Cited by 13 publications

(12 citation statements)

References 29 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Content analysis has been extensively used in examining SED practices (Kamal and Deegan, 2013; Novelini and Fregonesi, 2013; Pesci and Costa, 2014; Rahma and Anis, 2013; Talebnia et al , 2013; Van de Burgwal and Vieira, 2014). Content analysis refers to the process of making inferences based on objective coding of information.…”

Section: Methodsmentioning

confidence: 99%

Differential reporting of social and environmental disclosures between local and foreign oil companies in Nigeria

Odera

Scott

Gow

2016

SRJ

View full text Add to dashboard Cite

Purpose This study aims to identify the differences between local and foreign companies’ social and environmental disclosures (SEDs) practices operating in the Nigerian oil sector. It aims at distinguishing SED levels by comparing local and foreign companies operating in the oil sector. Design/methodology/approach The paper analyses annual reports through content analysis. SED extent and type are measured by the number of sentences. SEDs are further classified into three subcategories according to whether they are negative, neutral or positive disclosures and then their proportions are compared through descriptive analysis. To better understand SED differences, the Kruskal–Wallis and Mann–Whitney–Wilcoxon tests are used. Findings Local companies are found to provide more content and a wider variety of SED than foreign companies. The majority of the total SEDs in both local and foreign companies are positive with very little evidence of negative news. Research limitations/implications The measurement of SEDs focuses on only annual reports, without consideration of other disclosure media such as standalone reports and corporate websites. SEDs are assumed to be voluntary for the companies and they may choose not to disclose any information in annual reports, as there are no regulations or disclosure guidelines in Nigeria to be followed. Originality/value The main contribution of this study lies in identifying the factors that have led to diversity and uniqueness in SED between local and foreign oil companies. As such, this study seeks to contribute to the development of understanding multiple factors that could give rise to changing patterns of SED.

show abstract

Section: Methodsmentioning

confidence: 99%

Differential reporting of social and environmental disclosures between local and foreign oil companies in Nigeria

Odera

Scott

Gow

2016

SRJ

View full text Add to dashboard Cite

show abstract

“…One of the reasons both businesses and academics in developing countries are not dealing with CSR commitments might be poor commercial and economic infrastructures. In Iran, for instance, social responsibility and reporting are in the infancy; specifically, after reviewing the Iranian company websites, Farivar and Scott-Ladd (2016) indicated that CSR disclosure is still in its early stages; however, during the recent years, due to the factors, such as Iranian Government pressure on businesses, privatization and relative competitive environment, the awareness of heavy-pollution industries toward employees working conditions, environmental protection, consumer needs and stakeholders' interests has increased (Talebnia et al, 2013).…”

Section: Introductionmentioning

confidence: 99%

Corporate governance effects on corporate social responsibility disclosure: empirical evidence from heavy-pollution industries in Iran

Fallah

Mojarrad

2019

SRJ

View full text Add to dashboard Cite

Purpose This paper aims to investigate the relationship between corporate governance (CG) and corporate social responsibility (CSR) disclosure in a sample of 64 companies listed on the Tehran Stock Exchange. Design/methodology/approach This study opts for a descriptive-correlational method. To measure the extent of CSR disclosure and CG variables, companies’ annual reports and websites during 2014-2015 are content analyzed by applying a 64-item checklist. Boards’ size, age, tenure and independence, CEO duality, audit committee (AC) composition and ownership concentration are considered as CG variables. To ascertain the CG–CSR disclosure relationship, multivariate linear regression analysis is incorporated. Findings Based on the results, audit committee composition, board tenure and ownership concentration positively influence CSR disclosure level with ownership concentration as the most influential variable, that is, in companies with majority shareholders ownership, managers tend to disclose more CSR information. Research limitations/implications Only annual reports and company websites are analyzed. Researchers are encouraged to apply other methods such as interview and to consider other variables, such as board diversity, proportion of female members and the extent of shareholders activities, to measure CG. Practical implications This paper provides implications at the policy level to identify governance mechanisms to increase CSR awareness of heavy-pollution industries in developing countries. Originality/value Studies rarely examined CSR reporting in Iran, particularly among heavy-pollution companies. Besides, the paper highlights the role of majority shareholders and non-executive AC members in CSR disclosure.

show abstract

“…Aktivitas Corporate Social Responsibility (CSR) menunjuk pada berbagai kegiatan sosial yang melampaui batas lingkungan perusahaan (Kitzmueller & Shimshack, 2012). Perusahaan mengungkapkan Corporate Social Responsibility (CSR) dengan mempromosikan berbagai hal sosial yang diminati oleh masyarakat yang dapat membangun dan meningkatkan hubungan antara perusahaan dengan masyarakat maupun pihak lain (Hossain et al, 2013). Perusahaan bekerja sama dengan masyarakat dan lingkungan, karena dari lingkungan sekitar perusahaan mendapatkan pelanggan, pemasok, pekerja, investor, dan stakeholders yang secara langsung maupun tidak langsung berpengaruh terhadap keberadaan perusahaan itu sendiri (Bhuiyan et al, 2015).…”

Section: Pendahuluanunclassified

Pengungkapan Penerapan Corporate Social Responsibility pada Hotel Aston Kuta

Kusnadewi

Suputra

2021

E-Jurnal Akuntansi

View full text Add to dashboard Cite

Nowadays, society and companies are increasing aware of the importance of environmental conservation of activities, improvement of economic standards and social harmony. CSR is away to show the company’s concern for the environment and the suroounding community. Corporate Social Responsibility (CSR) activities, or also known as Social Activities or often called Sustainability Development, are not a disclosure of the behavior of an individual in a company but are a disclosure of corporate behavior that can increase social trust in the company. Corporate Social Responsibility (CSR) activities for a hotel do not directly increase company profits, but by carrying out these activities in the environment and in the surrounding community, it will improve the company's image in the eyes of the public. There are various kinds of activities that can be categorized as part of CSR, from the promotion and marketing of social activities, philanthropic activities (charity), voluntary social/ community work. Keywords: Corporate Social Responsibility (CSR); Disclosure of Corporate Behavior; Improve The Company's Image In The Eyes of The Public; Various Kinds Of CSR.

show abstract

Corporate social and environmental disclosure in developing countries: Evidence from Iran

Cited by 13 publications

References 29 publications

Differential reporting of social and environmental disclosures between local and foreign oil companies in Nigeria

Differential reporting of social and environmental disclosures between local and foreign oil companies in Nigeria

Corporate governance effects on corporate social responsibility disclosure: empirical evidence from heavy-pollution industries in Iran

Pengungkapan Penerapan Corporate Social Responsibility pada Hotel Aston Kuta

Contact Info

Product

Resources

About