Factors influencing corporate social responsibility disclosure (CSRD) by Libyan state-owned enterprises (SOEs)

Masoud, Najeb; Vij, Anu

doi:10.1080/23311975.2020.1859850

Cited by 23 publications

(42 citation statements)

References 182 publications

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“…2, October 2022, Page. 252-260 Adita Mutiara Annisa Husnah Nur Laela Ermaya the other hand, the results of this study contrasted with the research done by Ermaya & Mashuri (2018) and Suprapti et al (2019) that institutional ownership significantly positively affected environmental disclosure and (Acar et al, 2021;Masoud & Vij, 2021;Sari et al, 2019) that institutional ownership did not affect environmental disclosure.…”

Section: Discussioncontrasting

confidence: 87%

The Association of Performance, Awards, Ownership, and Media With the Environmental Disclosure

Annisa

Ermaya

2022

JRAK

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This research aims at analyzing and empirically testing the effect of environmental performance, environmental awards, institutional ownership, and media coverage at 32 non-financial companies listed on the Indonesia Stock Exchange and PROPER for the period 2018 – 2020 with 96 data and analyzed using multiple regression. The result of the statistical tests has proven that institutional ownership has a significantly negative effect on environmental disclosure. Meanwhile, environmental performance, environmental awards, and media coverage do not affect environmental disclosure.

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Section: Discussioncontrasting

confidence: 87%

The Association of Performance, Awards, Ownership, and Media With the Environmental Disclosure

Annisa

Ermaya

2022

JRAK

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“…Regarding the positive influence of SIZE on LCSRD, it is consistent with the research results ofBayoud et al (2012),Issa (2017),Lu et al (2017), andHang et al (2020). Besides, the positive effect of AGE on LCSRD aligns with the studies ofBayoud et al (2012),Issa (2017),Hang et al (2020), andMasoud and Vij (2021) but is inconsistent with the findings ofSalehi et al (2019). It suggests that large and longstanding enterprises often had a higher level of CSR disclosure related to the perception of its influence on the market and investors.…”

mentioning

confidence: 53%

“…The larger the enterprise, the more it attracts the stakeholders' interest, which puts pressure on enterprises to fulfill their information needs . Over the past decade, many studies have examined the relationship between firm size and the level of social responsibility disclosure; for example, Salehi et al (2019), Bayoud et al (2012), Hang et al (2020), Masoud and Vij (2021), Issa (2017), andLu et al (2017). Most of these studies concluded that firm size was positively correlated with CSR disclosure.…”

Section: The Determinants Of the Level Of Csr Information Disclosurementioning

confidence: 99%

“…Subsequently, social responsibility disclosure is exploited to publicize the firm's reputation by increasing stakeholder engagement to gain more benefits (Parsa and Kouhy, 2007;Donaldson and Preston, 1995). Previous studies, such as Bayoud et al (2012), Hang et al (2020), Masoud andVij (2021), andNguyen et al (2021b), demonstrated a positive relationship between the number of operation years and level of CSR disclosure. Thus, this study set the second hypothesis: H 2 : Firm age positively affects the level of corporate social responsibility disclosure.…”

Section: The Determinants Of the Level Of Csr Information Disclosurementioning

confidence: 99%

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Level of Corporate Social Responsibility Disclosure and Financial Performance: A Case Study in Ho Chi Minh City, Vietnam

Tran

Nguyen

Darsono

2022

JAI

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Research aims: This study examines the influence of firm size, firm age, current ratio, and type of audit company on the corporate social responsibility disclosure level and its impact on the financial performance of listed enterprises in Vietnam.Design/Methodology/Approach: Financial data were collected from the annual reports of 109 enterprises listed on the Ho Chi Minh City Stock Exchange, Vietnam, from 2016 to 2020. This research employed the Random Effects Model (REM), Fixed Effects Model (FEM), and Feasible Generalized Least Squares (FGLS) to deal with the drawbacks of the regression models, as mentioned.Research findings: The findings support the positive influence of firm size, firm age, and the type of auditing firm on the level of CSR information disclosure of listed manufacturing enterprises. Also, the extent of CSR disclosure positively affected financial performance, confirming the positive relationship between CSR disclosure level and financial performance.Theoretical contribution/Originality: This study contributes to governance theory by expanding and combining stakeholder and legitimacy theories with criteria for measuring the level of CSR disclosure in the Vietnamese context. Therefore, the study results are a valuable reference for theorists who tirelessly pursue the CSR topic.Practitioner/Policy implication: This study proposes recommendations for practitioners who should focus on enhancing the level of CSR disclosure to generate more benefits and result in better financial performance. Also, policy implications should be raising the senior managers’ awareness of the level of CSR disclosure, firm size, firm age, and type of audit and establishing a stable legal framework for the level of CSR disclosure in line with international standards and practices.Research limitation/Implication: The sample data were only collected from manufacturing companies listed on Ho Chi Minh Stock Exchange, and the analyzed content and measurement of the level of CSR disclosure primely relied on the enterprises’ annual reports.

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“…Katsioloudes and Brodtkorb (2007) found that private organizations in the United Arab Emirates realize the strategic importance of CSRP, but that there is a lack of understanding of CSRP in the country. Only 20% of the companies that participated in the study publicly report on their CSR activities, and only 17 percent had actually consulted international nonfinancial reporting guidelines (Georgiadou and Nickerson, 2020;Masoud and Vij, 2021). According to the authors, Dubai companies "do not adequately utilize CSRP as an effective marketing and stakeholder engagement tool in the UAE" (Georgiadou and Nickerson, 2020;Masoud and Vij, 2021;Rettab et al, 2021).…”

Section: Current Positions Of Csrpmentioning

confidence: 99%

The Impact of Antecedents of Corporate Social Responsibility on Corporate Social Responsibility Performance: A Perspective of Pakistan’s Banks

Khan¹,

Wahab²,

Latiff³

2023

IJARBSS

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Today's world presents both internal and external impediments to quick business growth. Internal obstacles include staff retention, profitability, and growth, whereas external challenges include fierce rivalry, preserving the organization's brand and status, minimizing environmental effect, and customization. This conceptual investigation embraces a newly emerged concern of Corporate Social Responsibility performance in banks, considering ranges of literature reviews, research approach used is deductive based on positivist philosophy. The type of investigation is survey based, using cross sectional method and unit of analyses are top management employees of banking sector in Pakistan. A systematic analysis of literature has been executed to analyze the Corporate Social Responsibility performance on banking sector triggered by recent business perspectives, in which over 400 publications are read and reviewed by the authors. It has also established the reliability and validity of literature analysis. Each of these corporate social responsibility antecedents work interdependently with each other to strengthen the corporate social responsibility performance objectives. The study contributes theoretically by extending the existing organizational theories of CSRP and leadership by integrating various constructs from both institutional and individual levels, which deliver a novel research framework. The study indicates Pakistan as a rising market, the study throws light on the elements influencing the CSRP, such as employee dimensions, organizational environment, and top management in the banking industry. The conceptual model will provide an acceptable CSRP framework and reliable measurement model, which can be helpful as a benchmark in assessing the extent of CSRP at the aggregate level and their sub-dimensions. The role of the corporate sector in alleviating the issues in Pakistan holds key importance and reason of recent surge in CSR activities in Pakistan.

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Factors influencing corporate social responsibility disclosure (CSRD) by Libyan state-owned enterprises (SOEs)

Cited by 23 publications

References 182 publications

The Association of Performance, Awards, Ownership, and Media With the Environmental Disclosure

The Association of Performance, Awards, Ownership, and Media With the Environmental Disclosure

Level of Corporate Social Responsibility Disclosure and Financial Performance: A Case Study in Ho Chi Minh City, Vietnam

The Impact of Antecedents of Corporate Social Responsibility on Corporate Social Responsibility Performance: A Perspective of Pakistan’s Banks

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