Does Dynamic Non-Linear Relationship Drive Corporate Social Responsibility Disclosure and Financial Performance?

Edjoukou, Akadje Jean Roland; Edjoukou, Yessoh Gaudens Thecle; Wilson, Jonela Carmada Marisa; Bah, Monhéséa Obrey Patrick

doi:10.55214/26410249.v4i1.171

Cited by 2 publications

(1 citation statement)

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“…According to Freundlieb and Teuteberg (2013), CSR reports are very integral to corporate communications because it discloses the firm's efforts of improving the social, environmental, and economic activities to both internal and external stakeholders. Edjoukou, Edjoukou, Wilson, and Bah (2022) posit that the public as well as relevant stakeholders have become more and more aware of the need for CSR reports and are demanding these reports, which puts pressure on the firms to disclose such information either through mandatory and voluntary channels.…”

Section: Csr and Csr Performancementioning

confidence: 99%

Corporate social responsibility performance among listed non-financial firms in Nigeria

Echobu¹,

Echobu²

2023

5006

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The extent of involvement in Corporate Social Responsibility (CSR) by companies in Nigeria is required in order to know the level of acceptance and actual performance of CSR demands on the companies. This descriptive research design study was carried out using data from the annual reports (2010-2019) of listed non-financial companies in Nigeria. Social and environmental disclosures based on the Global Reporting Initiative framework (GRI-4) were used. Social disclosure is measured as an index score generated from the score of 1 or 0 for disclosures or otherwise on community, donation, employee, health and safety, and customer/complaints. Environmental disclosure represents an index score generated from the score of 1 or 0 for disclosures or otherwise on material, energy, water, biodiversity, emission/greenhouse gas, waste management, product services, and compliance with laws. The companies are involved in activities that contribute more to social sustainability than environmental sustainability, accounting for an aggregate average performance score of 0.71 (71%) and 0.03 (3%) for social and environmental responsibility respectively. The firms contributed significantly to social responsibility and very little with no significant performance in environmental responsibility. The very low environmental responsibility performance among these firms is worrisome and calls for investigation into the existing national environmental regulatory frameworks.

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Section: Csr and Csr Performancementioning

confidence: 99%

Corporate social responsibility performance among listed non-financial firms in Nigeria

Echobu¹,

Echobu²

2023

5006

View full text Add to dashboard Cite

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Impacts of Healthcare Spending, Labor Force Participation Rate and Human Development on Economic Productivity in Short and Long-Term: A Dynamic Panel Analysis

Riaz,

Sarwar,

Javaid

et al. 2024

JPR

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This paper investigates the multifaceted relationships of the healthcare expenditures, labor force participation rate and human development with per capita gross domestic product across various developing countries. Using a dynamic panel data of 115 developing countries from 2009 to 2021, this research has empirically estimated that economic productivity in the form of real GDP per capita follows a path-dependent trend in short term. It is also evident from a positive and significant coefficient of endogenous lagged variable that our system GMM two step estimations are reliable for further interpretations of the exogenous regressors. It is determined from our findings that human development is a major variable of interest for the heightening of economic productivity particularly in long-term rather than in short-term. This study also has practical implications for policymakers intended for achieving the Sustainable Development Goals (SDGs). In particular these goals are improvements in health, poverty (living standards), skilled education, decent work force and economic growth. Our results recommend that for gaining significant long term benefits policymakers should emphasis on an equitable and efficient allocation of resources in healthcare and human development initiatives. Finally, in developing countries strategies must be planned to enhance the quality of labor force rather than its quantity for achieving greater effects of labor force participation on economic productivity.

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Does Dynamic Non-Linear Relationship Drive Corporate Social Responsibility Disclosure and Financial Performance?

Cited by 2 publications

References 0 publications

Corporate social responsibility performance among listed non-financial firms in Nigeria

Corporate social responsibility performance among listed non-financial firms in Nigeria

Impacts of Healthcare Spending, Labor Force Participation Rate and Human Development on Economic Productivity in Short and Long-Term: A Dynamic Panel Analysis

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