Firms Attributes and Corporate Social Responsibility Disclosure: A Literature Review

Ali, Shamsuddeen Mamuda; Isa, Muhammad Aminu

doi:10.6007/ijarbss/v8-i4/4016

Cited by 9 publications

(8 citation statements)

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“…Legitimacy Theory: This asserts that the activities of an organization are appropriate and in tandem with the norms, beliefs and values held by the society (Suchman, 1995). Hence for organizations to continue to exist they must follow the values and norms of the society wherein it exist (Ali & Isa, 2018). In addition, they must continue to engage in social and environmental initiatives that portray the beliefs and attitudes of the society (Vourvachis, Woodward, Woodward & Patten, 2016).…”

Section: Literature Reviewmentioning

confidence: 99%

Firm Performance and Corporate Social Environmental Initiatives in the Wake of a Health Pandemic

Omoike¹,

Uwuigbe²,

Alege³

et al. 2020

IJFR

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The study re-examines the relationship between firm share price performance and Corporate Social Environmental Reporting (CSER) initiatives in the wake of a global health pandemic. A comparative analysis was done between the contributions made by listed and non-listed firms in Nigeria towards the pandemic. A comparative analysis of the share price (SP) of listed companies was carried out before the announcement of the pandemic, after the announcement of the pandemic and COVID -19 contributions. A panel regression analysis was conducted. It involved a sample of 70 listed firms in the Nigerian Stock Exchange over a five-year period (2013-2017). The comparative analysis of contributions revealed that listed firms though fewer in number made significantly more contributions than unlisted firms. The study found significant drop in SP after the announcement of a pandemic by the World Health Organisation (WHO). The study also found that SP performance and firm size has a positive and significant relationship with CSER initiatives. The analysis of contributors from listed and non- listed firms in Nigeria towards COVID-19 reveal that only corporate organizations with adequate resource slack can make significant contributions to curtail the spread of the epidemic. The study recommends that corporate organizations should pursue financial capacity in other to make significant CSER investments and expect a change in societal demands and stakeholder expectations in the no distant future.

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Section: Literature Reviewmentioning

confidence: 99%

Firm Performance and Corporate Social Environmental Initiatives in the Wake of a Health Pandemic

Omoike¹,

Uwuigbe²,

Alege³

et al. 2020

IJFR

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“…This aspect represents a knowledge gap which this current study attempts to fill. On that basis, the present study is an extension of previous studies (Ali, Frynas & Mahmood, 2017;Elsakit & Worthington, 2014;Ali & Isa, 2018) which had adopted an informational framework in their theoretical approach and methodology. It also constitutes a new addition which deals with the effect of corporate governance attributes on CSRD in the ISX.…”

Section: Research Gap and Systematic Reviewmentioning

confidence: 94%

The Effect of Corporate Governance Attributes on Corporate Social Responsibility Disclosure in Iraqi Companies: A Literature Review

2021

cibg

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This paper reviews and analyses 41 empirical studies examining the effects of internal corporate governance attributes on the disclosure of Corporate Social Responsibility (CSR) information by companies in Iraq. The inductive approach used in this paper entails the surveying, studying, comparing and summarizing of all papers published in prominent journals in the past seven years. By reviewing 41 empirical studies, this current study obtained mixed results ranging from Positive and negative statistically significant to statistically insignificant relationships, depending on the CSRD measures, sample selection and corporate governance attributes. The researchers also found that CG and CSR disclosure have a more positive relationship (57.80 %) than Negative and significant relationship (15.47%). However, the study found that (26.73%) an insignificant relationship .This paper also found that CSRD is weak in Iraq compared to developing countries in the analyzed studies. In the case of the Iraqi companies, Board of directors and managerial ownership were found to have a positive effect on the growth of social costs. As for the other variables, the study failed to discover any effects. In addition, the researchers also found that none of the previous studies had addressed the abovementioned correlation in the context of Iraqi companies.

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“…Previous studies have linked that the following company attributes are related to CSR activities: age, size, industry, underwriter reputation, leverage, and profit. Prior studies have suggested that Company age (Derwall, 2007); size (S. M. Ali & Isa, 2018;Baluja, 2017;Jain & Mishra, 2011;A. Russo & Perrini, 2010;Verma & Jain, 2019;Zuraida & Sugianto, 2019); Industry (M. V. Russo & Fouts, 1997); Underwriter (Arenas-Parra & Álvarez-Otero, 2020); Leverage (S. M. Ali & Isa, 2018;Arora & Soni, 2017); profit (Baluja, 2017;Derwall, 2007;Zuraida & Sugianto, 2019) are associated with company CSR disclosures.…”

Section: Hypotheses Developmentmentioning

confidence: 99%

“…Prior studies have suggested that Company age (Derwall, 2007); size (S. M. Ali & Isa, 2018;Baluja, 2017;Jain & Mishra, 2011;A. Russo & Perrini, 2010;Verma & Jain, 2019;Zuraida & Sugianto, 2019); Industry (M. V. Russo & Fouts, 1997); Underwriter (Arenas-Parra & Álvarez-Otero, 2020); Leverage (S. M. Ali & Isa, 2018;Arora & Soni, 2017); profit (Baluja, 2017;Derwall, 2007;Zuraida & Sugianto, 2019) are associated with company CSR disclosures. Furthermore, W. Ali, Frynas, and Mahmood (2017) who reviewed 76 empirical research articles from developed and developing countries confirmed that CSR disclosure is associated with company characteristics such as company size, profitability, and corporate governance.…”

Section: Hypotheses Developmentmentioning

confidence: 99%

CSR Spendings of Indonesia's IPO Prospectuses

Zuraida

Sugianto

2021

J. Keuang. dan Perbank.

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To raise large amounts of capital, companies usually conduct Initial Public Offerings (IPOs), which allows them to reach large numbers of potential investors. Prospectuses are used to inform the public of the nature and prospects of these offers. The prospectus contains financial and non-financial information such as Corporate Social Responsibility (CSR) spending. However, the level of disclosure is usually not uniform across companies. This study examines the nature and factors influencing CSR spendings disclosed by Indonesian companies in the prospectuses for the period 2012 -2019. Research data was hand-collected and analyzed using descriptive statistics, Pearson correlations, and multiple regressions. The findings show that most companies disclose CSR efforts; fewer companies reveal the amount spent on CSR activities. Among companies disclosing CSR spending, more spending is allocated in the years leading to the IPO date (y) compared to previous years. Thus spending on y is relatively higher than y-1, follows by y-2 and y-3. CRS spending has a positive and significant relationship with company size. These findings are consistent across alternative model specifications. This study made an essential contribution to the CSR literature by providing Indonesia's first empirical evidence on the CSR expenditure in IPO prospectuses.

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Firms Attributes and Corporate Social Responsibility Disclosure: A Literature Review

Cited by 9 publications

References 0 publications

Firm Performance and Corporate Social Environmental Initiatives in the Wake of a Health Pandemic

Firm Performance and Corporate Social Environmental Initiatives in the Wake of a Health Pandemic

The Effect of Corporate Governance Attributes on Corporate Social Responsibility Disclosure in Iraqi Companies: A Literature Review

CSR Spendings of Indonesia's IPO Prospectuses

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