Determinants of corporate social performance disclosure: a literature review

Garcia, Editinete André da Rocha; Carvalho, Gustavo Macedo de; Boaventura, João Maurício Gama; Filho, José Milton de Souza

doi:10.1108/srj-12-2016-0224

Cited by 30 publications

(40 citation statements)

References 107 publications

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“…Over the last two decades, several studies on CSR disclosure have contributed to further theoretical development and their practical application in the business world. This research is based on two theories: legitimacy and agency theories (Garcia et al, 2020). From the legitimacy perspective, companies' CSR disclosure practices constitute a tool for establishing and maintaining their legitimacy because CSR affects several important stakeholders (Tilt & Symes, 1999).…”

Section: Csr Theoretical Backgroundmentioning

confidence: 99%

“…Recently, many studies have indicated growing interest in CSR disclosure (e.g. Alazzani et al, 2019;Garcia et al, 2020). Researchers argue that it performs a vital function in enhancing the quality of communication among stakeholders (De Klerk et al, 2015).…”

Section: Csr Theoretical Backgroundmentioning

confidence: 99%

“…These have a significant effect from the economic, social, and environmental perspectives. Because of these contemporary challenges, corporate social responsibility (CSR) reporting is being emphasised by government authorities, capital providers, stakeholders, academics, professionals, and society as a whole, as these parties are pressuring companies to accept greater responsibility for sustainable development (Aguinis & Glavas, 2012;Garcia et al, 2020). Well-known cases of fraud and corporate scandals like those of Enron, WorldCom, American insurance group, Lehman Brothers and Meadow have shown that contemporary corporate governance should dwell more on ethics, accountability and social responsibility and the need to tackle agency conflicts (Elkington, 2006).…”

Section: Introductionmentioning

confidence: 99%

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Audit Committee Features and CSR Disclosure: Additional Evidence From an Emerging Market

Qaderi

Alhmoud

Ghaleb

2020

IJFR

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This study aims to measure the level of corporate social responsibility disclosure (CSRDL) in an emerging market, Jordan. It also aims to investigate the effect of audit committee (AC) features on CSRDL. The study’s data, obtained from annual reports, comprises 576 company-year observations from industrial and services companies listed on the Amman stock exchange for the period 2011 to 2016. Content analysis is used to measure CSRDL, and multiple regression techniques to test the proposed relationships. The results show that CSRDL among Jordanian listed companies is low, suggesting that companies have less incentive to disclose CSR practices. Additionally, AC independence and AC ownership positively influence CSRDL. The findings from this research have limited generalisability due to the specific characteristics of the sample, which is from a developing country. However, they have implications and value for policymakers and different stakeholders interested in improving CSR initiatives. The findings are also significant in reducing agency costs and enhancing corporate transparency. Within the limits of the authors’ knowledge, this research is among the first to provide preliminary evidence on the effect of AC features on CSR disclosure in an emerging market context, specifically in Jordan.

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Section: Csr Theoretical Backgroundmentioning

confidence: 99%

Section: Csr Theoretical Backgroundmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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Audit Committee Features and CSR Disclosure: Additional Evidence From an Emerging Market

Qaderi

Alhmoud

Ghaleb

2020

IJFR

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“…Based on previous literature related to the role of government in promoting CSR activities (Campbell, 2007;Aguilera et al, 2007;Steurer, 2010;Škare and Golja, 2014) and Milne, 1996;Bansal and Roth, 2000;Brønn and Vidaver-Cohen, 2009;MnifSellami et al, 2019;Garcia et al, 2020). These studies have been conducted mainly in developed countries and they have been quite varied.…”

Section: Case Of Tunisian Companiesmentioning

confidence: 99%

Corporate social responsibility (CSR) and tax incentives: the case of Tunisian companies

Kacem

Omri

2021

JFRA

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Purpose This paper aims to investigate the question concerning whether tax incentives motivate companies to be socially responsible. This study, specifically, examines the impact of tax incentives for corporate social responsibility (CSR) on the societal practices of Tunisian companies. Design/methodology/approach This study uses multiple regression models to assess the effectiveness of tax incentives for companies to take responsible actions. The study was conducted on 71 Tunisian companies operating in different sectors. Findings The results reveal that there is a negative and significant association between tax incentives and CSR practices. Therefore, there is an inefficient use of these types of incentives. Practical implications The results of the study have important implications for investors and regulatory basis wishing to enhance CSR by giving tax incentives. Investment in social responsibility may improve the corporate culture and reduce the conflict in companies. Originality/value The theoretical contributions relate mainly to the originality of the conceptual model developed, to the literature review and to the theoretical foundations mobilized. In fact, the originality of this research is justified by the scarcity of previous study dealing with the relationship between tax incentives and CSR. Thus, to the best of the authors’ knowledge, this study is one of the first to investigate the impact of tax incentives for CSR on CSR practices.

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“…The "Results and Discussion" section contains the results and discussion, while the article is concluded in the "Conclusion" section. Garcia et al (2020) investigated and analyzed the determinants of voluntary disclosure of corporate social performance (CSP) through a literature review of articles in EBSCO, ISI, and JSTOR databases published from 1987 to 2015, to discover the theoretical perspectives and the variables used in measuring the determinants of CSP disclosure (the independent variables). They confirmed that there was no single explanation for what determined CSP disclosure, and the theories that support a relationship between CSP disclosure and its determinants are legitimacy, institutional, stakeholder, agency, and voluntary disclosure.…”

Section: Introductionmentioning

confidence: 99%

Board Structure and Corporate Social Responsibility: Evidence From Developing Economy

Nwude

2021

SAGE Open

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This article undertakes an empirical investigation on how firm board characteristics relate with corporate social responsibility disclosure (CSRD) in the banking industry of developing economies with a particular interest in Nigeria. The study focuses on a sample of 11 out of the 13 Nigerian listed national commercial banks which provide similar services and are subject to the same regulations and disclosure requirements by the Central Bank of Nigeria (CBN) from 2007 to 2018. Multiple regression analysis was employed on panel data obtained from the banks’ audited financial statements. The findings show that board with large number of persons, low proportion of persons operating outside the bank operations, and higher percentage of feminine directors on the board support higher level of corporate social responsibility (CSR). The results of large number of persons on board and better proportion of feminine administrators support the resource dependency theory and agency theory which offer the broad theoretical underpinnings for this study. The low percentage of nonexecutive administrators negates stand of bank regulators. This implies that banks with an oversized board size, gender diversity, and less board independence are seemingly favorably disposed to improve on CSR.

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Determinants of corporate social performance disclosure: a literature review

Cited by 30 publications

References 107 publications

Audit Committee Features and CSR Disclosure: Additional Evidence From an Emerging Market

Audit Committee Features and CSR Disclosure: Additional Evidence From an Emerging Market

Corporate social responsibility (CSR) and tax incentives: the case of Tunisian companies

Board Structure and Corporate Social Responsibility: Evidence From Developing Economy

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