CSR Web Reporting: The Influence of Ownership Structure and Mimetic Isomorphism

Violation regulation of financial services authority (FSA), financial performance, and corporate social responsibility disclosure

“…Gamerschlag et al (2010) in Germany have found that there is a positive influence between the level of financial performance and the level of disclosure of corporate social responsibility. Thus, it is similar to the findings Darus et al (2013) in Malaysia. On the other hand, Luethge and Han (2012) found no effect between the company's financial performance levels and the level of disclosure of corporate social responsibility in China.…”

“…Also on the inconsistency of research findings, it was related to the influence of violations of financial regulations and the degree of financial performance (Baucus and Baucus 1997;Langus and Motta, 2007;Zeidan 2012). It is also the influence of the company's financial performance levels on the level of disclosure of corporate social responsibility (Luethge and Han, 2012;Lanis and Richardson, 2013;Gamerschlag et al 2010;Darus et al 2013). Furthermore, This study focuses on the overall effect of violations of financial regulations of the company on the level of financial performance (Zeidan 2012) and the level of disclosure of corporate social responsibility (Luethge and Han, 2012;Lanis and Richardson, 2013;Gamerschlag et al 2010;Darus et al 2013) still has some limitations, and space for further testing, particularly related to the observation of the effects of violations of financial regulations on the level of financial performance and the level of disclosure of corporate social responsibility in different countries.…”

Corporate social responsibility representation of the German water-supply and distribution companies: from colourful to barren landscapes

“…Moreover, diverse group of stakeholders can be addressed when providing CSR information on webpages. Darus et al (2013) investigated a very low quality of given CSR information on the webpages, mainly focusing on community issues. In their survey they also highlighted that companies operating in an environmentally sensitive industrial sector revealed a higher level of current CSR information.…”

“…Several studies stress firm size as a crucial characteristic for positive effect on CSR expenditure (e.g., Chauhana and Amit, 2014;Tagesson et al, 2009). According to Darus et al (2013) size and the availability of resources contribute to CSR web communication. Others highlight: "Contrary to expectations, we find little evidence that large firms are more likely to be socially responsible" (Siegel and Vitaliano, 2007, p.783).…”

Corporate social responsibility representation of the German water-supply and distribution companies: from colourful to barren landscapes

“…None of the companies refers to the ISO 26000. The respective management tools for consumer issues and community involvement are relatively well communicated by the WSCs (see also Darus et al, 2013). The dominance of the environmental considerations can be explained by the history of environmental policy and the current climate discussions as well as the characteristics of this natural resource.…”