Corporate social responsibility disclosure

Aribi, Zakaria Ali; Gao, Simon S.

doi:10.1108/19852511011088352

Cited by 103 publications

(35 citation statements)

References 30 publications

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“…The crucial demand for content analysis is the right identification of an appropriate unit of analysis that supports the specific research question of the study. Different researchers adopted different units of analysis; word counts [56][57][58][59], sentence counts [3,60,61], page proportions [55] and frequency of disclosure [27,50,62], and high/low disclosure ratings [63]. In this study, "frequency of disclosure" is employed as the unit of analysis for developing the CSR Disclosure Index (CSR Index).…”

Section: Coding Units or Unit Of Analysismentioning

confidence: 99%

A Multimethod Approach to Assess and Measure Corporate Social Responsibility Disclosure and Practices in a Developing Economy

et al. 2018

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Disclosures on Corporate Social Responsibility (CSR) practices of business organizations have heightened over the past few decades due to increased awareness. Major contributions in the literature on CSR practices and their disclosures come from the studies conducted in the developed world, while many developing economies like Pakistan remain under-researched and fewer revelations have been made about their CSR practices. Therefore, the present study aims to explore various aspects of CSR practices of Pakistani firms and their reporting trends. A multimethod approach has been adopted to measure CSR practices with respect to both approaches, quantitative and qualitative, for 170 listed firms from 2008 to 2015. First, content analysis is employed to develop a CSR Disclosure Index (CSRD Index) as well as five sub indices, i.e., community welfare, health and education, environment and energy, product, and customer and workforce. Second, a multidimensional financial approach is used to calculate firm’s CSR monetary spending ratio (CSR-MSR) using the monetary data of CSR activities. Results suggested that most Pakistani firms disclose more information about their product-, customer-, and stakeholder-related CSR activities and put less emphasis on health and education responsibilities. Moreover, there is a strong impact of government reforms on both the firm’s CSR disclosures and monetary giving.

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Section: Coding Units or Unit Of Analysismentioning

confidence: 99%

A Multimethod Approach to Assess and Measure Corporate Social Responsibility Disclosure and Practices in a Developing Economy

et al. 2018

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“…Islamic banks operate based on Islamic law (sharia) which indeed has the primary purpose of creating socio-economic justice and the distribution of wealth and income evenly in the society (al-Falah) (Aribi and Gao 2010). CSR disclosure is one of the primary obligations of Islamic banks as a form of Islamic banks accountability to God and human beings.…”

Section: Introductionmentioning

confidence: 99%

Does sharia governance influence corporate social responsibility disclosure in Indonesia Islamic banks?

Ridwan

Mayapada

2020

Journal of Sustainable Finance & Investment

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Purpose: This study aims to investigate the effect of sharia governance to corporate social responsibility disclosure in Indonesia Islamic banks. Design/methodology/approach: The data in this study are taken from the annual reports of ten Islamic banks in Indonesia in the period 2011-2018. The data analysis method used in this study is multiple linear regression analysis. Findings: This study finds that the effectiveness of the board of directors plays a vital role in enforcing corporate social responsibility disclosure. Whereas, the audit committee and sharia supervisory board are found to have no significant effect on corporate social responsibility disclosure in Islamic banks. Research implications: Results of this study reveal that sharia supervisory board in Indonesia Islamic banks only still focuses on the compliance of Islamic banks with the sharia principles regarding the products and operations. Originality/value: The novelty of this study lies in highlighting the effect of sharia supervisory board as a unique characteristic of sharia governance.

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“…Content analysis was conducted to collect information about the social and environmental activities that were disclosed through the website. Content analysis is a method that is often done to measure broad disclosures of social and environmental activities (Aribi & Gao, 2010;Djajadikerta & Trireksani, 2012;Guthrie & Abeysekera, 2006). Content analysis is a flexible analysis tool, which can be used to analyze quantitative data, qualitative data and mixed methods (White & Marsh, 2006).…”

Section: Methodsmentioning

confidence: 99%

Online Disclosure of University Environmental Responsibility: A Case of Indonesia

Ariesanti¹,

Sutanto²,

Bidayati³

2019

Proceedings of the 3rd International Conference on Accounting, Management and Economics 2018 (ICAME 2018)

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A university has a commitment to maintain transparency and accountability. To fulfill that obligation and win the high competition, the university strives to improve the brand image by disclosing positive information to public. Therefore, the university proposed environmental activities as a form of communication and responsibility to people through various media, one of which was using a website. This article aims to: first, to analyze whether the environmental activity used by a university was a competitive advantage which then disclosed information on their website; second, to analyze which indicator was the university's concern to be conveyed in their website. A study of Indonesian universities participating in the UI Green Metric 2017 showed that there were still a few universities that implemented environmental activities on their website. A study of Indonesian universities participating in the UI Green Metric 2017 showed that there were a few universities that disclosed their environmental activities on their website. Environmental disclosure was not being used as a differentiating factor in competitive advantage. In addition, the indicator that was widely disclosed was information about transportation.

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Corporate social responsibility disclosure

Cited by 103 publications

References 30 publications

A Multimethod Approach to Assess and Measure Corporate Social Responsibility Disclosure and Practices in a Developing Economy

A Multimethod Approach to Assess and Measure Corporate Social Responsibility Disclosure and Practices in a Developing Economy

Does sharia governance influence corporate social responsibility disclosure in Indonesia Islamic banks?

Online Disclosure of University Environmental Responsibility: A Case of Indonesia

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