Does media attention drive corporate social responsibility?

Zyglidopoulos, Stelios C.; Georgiadis, Andreas; Carroll, Craig E.; Siegel, Donald S.

doi:10.1016/j.jbusres.2011.10.021

Cited by 236 publications

(110 citation statements)

References 55 publications

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“…Os pontos fortes da RSC, segundo Zyglidopoulos et al (2012), referem-se aos benefícios adicionais além dos exigidos por lei e o interesse econômico que uma empresa fornece aos seus stakeholders. Em outras palavras, a RSC se refere ao bem adicional que uma empresa fornece às partes interessadas.…”

Section: Responsabilidade Social Corporativaunclassified

The relevance of accounting information and the corporate social responsibility of Brazilian companies

Degenhart

Mazzuco

Klann

2017

BASE

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Este é um artigo de acesso aberto, licenciado por Creative Commons Atribuição 4.0 Internacional (CC BY 4.0), sendo permitidas reprodução, adaptação e distribuição desde que o autor e a fonte originais sejam creditados. RESUMOEsta pesquisa teve por objetivo analisar a relação entre a Responsabilidade Social Corporativa (RSC) e a relevância das informações contábeis de empresas brasileiras. Para tanto, realizou-se uma pesquisa descritiva, documental e com abordagem quantitativa por meio da utilização de regressão de dados em painel. O período de análise compreendeu os anos de 2011 a 2015. A amostra do estudo constituiu-se de 294 empresas, dividida em 53 empresas que divulgaram Balanço Social (IBASE), 26 empresas listadas no Índice de Sustentabilidade Empresarial (ISE) e 215 empresas que não se enquadram nos quesitos do IBASE e ISE. Os resultados do estudo revelaram que a RSC mostrou-se relacionada de forma positiva com a relevância das informações contábeis. Assim, conclui-se que informações de natureza socioambiental são percebidas pelos investidores como relevantes em seu processo de tomada de decisão, de compra ou venda de participações societárias. Deste modo, nota-se a importância das empresas investirem em RSC e posteriormente divulgá-la nos relatórios, o que pode melhorar a qualidade da informação contábil e reduzir o custo de capital das empresas, além de beneficiar a sociedade e o meio ambiente com práticas mais éticas e responsáveis.Palavras-chave: relevância das informações contábeis, responsabilidade social corporativa, qualidade da informação contábil, empresas brasileiras. ABSTRACTThis study aimed to analyze the relationship between Corporate Social Responsibility (CSR) and the relevance of the accounting information of Brazilian companies. In order to do that, a descriptive, documentary and quantitative approach was carried out through the use of panel data regression. The study took place from 2011 to 2015 and consisted of 294 companies, divided into 53 companies that disclosed Social Balance Sheet (IBASE), 26 companies listed in the Corporate Sustainability Index (ISE) and 215 companies that do not fit the IBASE and ISE requirements. The results of the study revealed that CSR was positively related to the relevance of the accounting information. Thus, it is concluded that information of a socio-environmental nature is perceived by investors as relevant in their decision-making, buying or selling corporate holdings.

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Section: Responsabilidade Social Corporativaunclassified

The relevance of accounting information and the corporate social responsibility of Brazilian companies

Degenhart

Mazzuco

Klann

2017

BASE

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“…That is, under the supervision of media, leaders tend to become more responsible. Besides, existing research has examined the relationship between media and leaders' responsible behaviors, and proved that media can impel leaders to engage in the responsible behaviors [21].…”

Section: Situational Factorsmentioning

confidence: 99%

Responsible Leadership: Review and Prospects

Yang¹,

Maolin²

2016

AJIBM

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The responsible leadership has gained considerable attention in contemporary management scholarship. As a new leadership theory, responsible leadership transcends traditional dyadic leader-subordinate relationship, and focuses on a full-range view of leader-stakeholder relationship, which can effectively deal with new challenges from all sectors of society. In this paper, we first provide an overview of the conception, structure, and measurement of responsible leadership. Besides, we analyze and conclude the antecedents and consequences of responsible leadership. Finally, we put forward some suggestions about future research in this field.

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“…strategic management of stakeholders (Bridoux, 2013;Harrison, Bosse, 2013;Crilly, Sloan, 2012;Fassin, 2012) stakeholders pressure, influence and affects on different issues (Chen, Kacperczyk, Molina, 2012;Ten et al, 2012;Ayerbe et al, 2012;Reimann et al, 2012) stakeholders approach to corporate governance (Ayuso, Rodríguez, Castro, 2012) and stakeholders approach to CSR (Mahon, Wartick, 2012). Though the theory was built on four broad conceptual backgrounds of sociology, economics, politics and ethics, nowadays it is even more extended in the specific fields of management, finance and others, related with humans and relationships between them.…”

Section: The Stakeholder Conceptmentioning

confidence: 99%

“…The broad concept is used in cases where the stakeholders are understood as a part of socially constructed reality, and the benefit of the organization and whole environment is reached by the collaboration of both. In this case stakeholders are analyzed within the corporate social responsibility (CSR) (Huang, Kung, 2010) or environmental approaches (Sarkis et al, 2010;Ayerbe et al, 2012;Darnall et al, 2010;Ten et al, 2010;Benito, Benito, 2010), stakeholders and corporations relationship approach (Eesley, Lenox, 2006, 2011Onkila, 2011;Huang, Kung, 2010). Narrow concept is used in cases where the specific stakeholders group is set as the object, for example NGO organizations influence (Huijstee, Glasbergen, 2010), media pressure (Islam, Deegan, 2013) and shareholder activism (Musa, 2012;Soul et al, 2013).…”

Section: The Stakeholder Conceptmentioning

confidence: 99%

“…Another way of identifying the important stakeholder group is setting it by the object of research. Nowadays most studies concentrate on NGO (Eesley, Lenox, 2011;Huijstee, Glasbergen, 2010), media influence (Islaam, Deegan, 2013;Zyglidopoulos, 2012) and shareholder resolutions (Musa, 2012, Soule et al, 2013. Different stakeholder groups have controversial demands and expectations towards company as their requirements and relationship with company also differ.…”

Section: Approaches To Stakeholder Classificationsmentioning

confidence: 99%

See 1 more Smart Citation

The stakeholder concept analysis

Darškuvienė¹,

Bendoraitienė²

2013

MOSR

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The purpose of the paper is to discuss the stakeholder concept and its development, based on stakeholder theoretical framework, and instrumental, strategic management and network approaches. The authors discuss different classification of stakeholders, contrast narrow and broad stakeholder concepts, provide a review of their distinctive features. The differences in approaches to stakeholder expectations literature are contrasted. Keywords: stakeholders, stakeholder theory, instrumental approach, strategic management approach, network approach.Straipsnio tikslas -atskleisti suinteresuotų asmenų sampratos raidą, remiantis suinteresuotų asmenų teorijos įžvalgomis bei šiuolaikiniais požiūriais: instrumentiniu, strateginio valdymo, tinklo. Autoriai gretina skirtingas suinteresuotųjų asmenų klasifikacijas, priešpastato siaurą ir plačią suinteresuotų asmenų koncepcijas, apibendrina jų esminius bruožus. Lyginami skirtingi literatūroje įvardinami požiūriai į suinteresuotųjų asmenų lūkesčius. Raktiniai žodžiai: suinteresuotieji asmenys, suinteresuotųjų asmenų teorija, instrumentinis požiūris, strateginio valdymo požiūris, tinklo požiūris.

show abstract

Does media attention drive corporate social responsibility?

Cited by 236 publications

References 55 publications

The relevance of accounting information and the corporate social responsibility of Brazilian companies

The relevance of accounting information and the corporate social responsibility of Brazilian companies

Responsible Leadership: Review and Prospects

The stakeholder concept analysis

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