Does the adoption of IFRS affect corporate social disclosure in annual reports?

Smith, Joyce van der Laan; Gouldman, Andrea; Tondkar, Rasoul H.

doi:10.1016/j.adiac.2014.09.015

Cited by 15 publications

(15 citation statements)

References 63 publications

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“…The dependence of relative environmental disclosure on the IFRS is positive, but not statistically significant. This result is partially in accordance with the literature, which expects positive dependence of environmental and social reporting on the IFRS (van der Laan Smith, Gouldman, & Tondkar, 2014;Negash, 2012). Hypothesis 7b was confirmed, but hypothesis 7a was rejected.…”

Section: Regression Analysissupporting

confidence: 91%

Sustainability Information in Annual Reports of Companies Domiciled in the Czech Republic and the Slovak Republic

Petera

Wagner

Pakšiová

et al. 2019

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The importance of corporate sustainability reporting continues to grow. This growth is rooted in numerous contingent factors and scientific questions regarding the key contingent variables arise. Knowledge related to these issues is important both for academic and practical purposes. Although sustainability reporting and sustainability management are not identical activities, they are strongly interconnected and communication, per se, is of great importance for the sustainability of companies. In the Czech Republic, and especially in the Slovak Republic, there is a lack of up-to-date empirical research into the extent of sustainability reporting and our article addresses this research gap. The primary concern is the investigation of the association between the amount and structure of disclosure and its determinants. Scientific methods of content analysis, ratio analysis, and statistical data analysis including regression analysis are applied. Few companies report on environmental and social issues in a comprehensive way. The structure and amount of reporting is similar in the countries analyzed. Company size positively impacts the relative share of both environmental and social disclosure in the total disclosure. Company affiliation to a high-profile industry positively impacts the relative share of environmental disclosure in the total disclosure, as well as the total amount of environmental disclosure. Total amount of disclosure positively impacts the absolute amount of economic, environmental and social disclosure. Reporting, in accordance with the IFRS, positively impacts the relative share of social disclosure in the total disclosure.

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Section: Regression Analysissupporting

confidence: 91%

Sustainability Information in Annual Reports of Companies Domiciled in the Czech Republic and the Slovak Republic

Petera

Wagner

Pakšiová

et al. 2019

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“…Data were purchased from an Indian consulting firm called INNOVACER that specializes in data mining and analytics and used techniques of natural language processing and hierarchy rules to measure several factors that contribute to the CSR disclosures of a company. “Content analysis has been widely used by researchers trying to obtain reliable and valid information from texts” (van der Laan Smith et al, 2014, p. 405). It is particularly useful for examining stakeholder relations (van der Laan Smith et al, 2014).…”

Section: Methodsmentioning

confidence: 99%

“…“Content analysis has been widely used by researchers trying to obtain reliable and valid information from texts” (van der Laan Smith et al, 2014, p. 405). It is particularly useful for examining stakeholder relations (van der Laan Smith et al, 2014).…”

Section: Methodsmentioning

confidence: 99%

“…The greater the Employee Disclosures, the more the firm emphasizes the importance of its employees. As noted earlier, there is a body of literature that examines CSR disclosures in annual reports (e.g., van der Laan Smith et al, 2014).…”

Section: Methodsmentioning

confidence: 99%

“…Scholars view annual reports as a major source of information on CSR performance. Many studies have content analyzed annual reports for their CSR communications (e.g., Van Der Laan Smith, Gouldman, & Tondkar, 2014).…”

Section: Literature Review and Theory Developmentmentioning

confidence: 99%

See 2 more Smart Citations

Do international and product diversification strategies affect human rights and employee orientation disclosures? An across‐country empirical study of large multinational enterprises

Sambharya

Goll

2019

Global Strategy Journal

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Research Summary This study examines the relationships between market strategies (international diversification and product diversification) and nonmarket strategies (human rights and employee orientation disclosures) in 335 largest global companies from 31 countries. Hypotheses generated from the Institutional and Stakeholder theoretical perspectives proposed two alternative nonmonotonic relationships (an inverted U‐shape and a U‐shape) between market and nonmarket strategies. Data on company human rights and employee disclosures were collected from the Annual Reports of the MNE's parent company. The results of Generalized Least Square (GLS) regressions generally support both hypothesized nonmonotonic relationships and the results vary by region (Europe, the Anglo‐Saxon cluster, and Asia and emerging markets). Managerial Summary Global companies diversify internationally by entering new countries and at the same time also diversify into more and more products. Global firms also need to take into account the concerns of various stakeholders such as stockholders, employees, governments, suppliers, and nongovernmental organizations. We relate the diversification strategies (international and product) with nonmarket strategies in the form of human rights and employee disclosures made by global firms in their annual reports. We propose two alternative relationships (an inverted U‐shaped pattern and a U‐shape) between both types of market and nonmarket strategies. We find the relationships vary by the three regions of the world: Anglo‐Saxon cluster, Europe, and Asia and emerging markets. We speculate that national business systems and culture may account for these differences.

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Real effects of social trust on firm performance during COVID‐19

Ramesh

2022

Manage Decis Econ

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This study uses a difference‐in‐differences estimation method to address potential endogeneity between corporate social responsibility (CSR) and firm performance using a natural experiment of COVID‐19, with a cross‐country sample of 80,454 firm‐quarter observations across 51 countries. We find that high‐CSR firms show better performance, raise more debt, and invest more during COVID‐19. The positive effect of CSR on firm performance is more pronounced in countries with better governance and among non‐ International Financial Reporting Standards adopters. Our findings suggest that when trust in firms and markets falls during an economic crisis, the trust established between a firm and its stakeholders via socially responsible behavior pays off.

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Does the adoption of IFRS affect corporate social disclosure in annual reports?

Cited by 15 publications

References 63 publications

Sustainability Information in Annual Reports of Companies Domiciled in the Czech Republic and the Slovak Republic

Sustainability Information in Annual Reports of Companies Domiciled in the Czech Republic and the Slovak Republic

Do international and product diversification strategies affect human rights and employee orientation disclosures? An across‐country empirical study of large multinational enterprises

Real effects of social trust on firm performance during COVID‐19

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