The Determinants of Social and Environmental Disclosure Practices: The Brazilian Case

Rover, Suliani; Murcia, Fernando Dal-Ri; Murcia, Flávia Cruz de Souza

doi:10.1002/tqem.21406

Cited by 8 publications

(6 citation statements)

References 34 publications

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“…Thus, the internationalization of an entity can lead to increased CSR and can force entities to disclose more CSR information (Kolk and Fortanier, 2013). Several studies offer empirical support that entities with an international sales orientation are more likely to report (Chapple and Moon, 2005) and that internationalization had a positive relation to CSR disclosure (Rover et al , 2015).…”

Section: Theoretical Background and Hypothesesmentioning

confidence: 99%

Online corporate social responsibility (CSR) disclosure in the banking industry: evidence from Poland

Matuszak

Różańska

2019

SRJ

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Purpose Based on a set of complementary theories, namely, the legitimacy, stakeholder and signaling theories, the purpose of this paper is to investigate the visibility of corporate social responsibility (CSR) disclosures on bank websites. In particular, we explored the accessibility, placement, reporting format, extent and content of online CSR information. This paper also examined the effect of size, being listed, ownership structure and the internationalization of banks on online CSR reporting. Design/methodology/approach A sample consisting of 20 banks was used where the data were manually collected from the websites of various banks during the fourth quarter of 2017. Three reporting formats were explored: information posted directly on the website, information contained in a separate CSR report and information within a management commentary or annual report or integrated report. Content analysis was used to measure the level of online CSR disclosures in four sub-dimensions: environment, human resources, products and customers and community involvement. The sample was grouped according to the criteria of size, being listed, ownership structure and internationality. Non-parametric statistics were used to analyze some factors that influence CSR disclosure, namely, size, public ownership, internationalization and foreign ownership. Findings The results indicate that accessibility to CSR information is relatively good. The placement of CSR information on websites varies among banks. Moreover, community involvement was the most disclosed dimension on the banks’ websites. There was a lack of disclosure on items regarding the environment. Furthermore, the findings of this paper showed that significant determinants for explaining online CSR disclosure level were size and being listed. Originality/value This study contributes to the literature by examining the online CSR disclosure practices of banks from an emerging market with a different socio-economic context and regulations compared to the developed market.

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Section: Theoretical Background and Hypothesesmentioning

confidence: 99%

Online corporate social responsibility (CSR) disclosure in the banking industry: evidence from Poland

Matuszak

Różańska

2019

SRJ

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“…Some studies supported this view and found a negative relation between financial leverage and environmental disclosure (Brammer & Pavelin, 2006;Dejean, 2009;Andrikopoulos & Kriklani, 2013;Singhania & Gandhi, 2015;Deswanto & Siregar, 2018;Kouloukoui et al, 2019). However, another empirical research group did not find any significant relation between financial leverage and environmental disclosure (Cormier & Gordon, 2001;Freedman & Jaggi, 2005;Brammer & Pavelin, 2008;Pahuja, 2009;Sun et al, 2010;Clarkson et al, 2011;Michelon & Parbonetti, 2012;Wang et al, 2012;Setyorini & Ishak, 2012;Lu & Abeysekera, 2014;Akbaş, 2014;Rover et al, 2015;Braam et al, 2016;Ahmadi & Bouri, 2017;Chandok & Singh, 2017;Elshabasy, 2018;Kılıç & Kuzey, 2019;Akbaş & Canikli, 2019). From the discussion above, we propose the following hypothesis:…”

Section: Financial Leveragementioning

confidence: 85%

Environmental Disclosure: Determinants and Effects on Financial Performance? An Empirical Evidence from Turkey

Kalash

2020

Sosyoekonomi

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This article investigates the determinants of public disclosure of environmental information by firms and its effect on their financial performance. Using a sample of 66 firms listed on Istanbul Stock Exchange during the period of 2014-2018, we find that highly leveraged and larger firms, and firms with higher equity agency costs are more likely to disclose environmental information. However, the results indicated that profitability, industry type, information asymmetry, investment opportunities and business risk do not affect the probability that the firm will disclose environmental information. Finally, we find a weak evidence that environmental disclosure affects the financial performance of Turkish firms.

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“…Therefore, a managers' dilemma may revolve around the choices of individual versus competitors' action, economic versus environmental preferences and short-term versus long-term outcomes (Siddique & Sciulli 2018;Chinda 2016). Further, research studies have established that among other factors, such as institutional pressure, existing laws and regulations, cultural factors and firm size are important factors in determining environmental initiatives and disclosures (Brammer & Pavelin, 2008;Rover et al, 2015;Comyns, 2016). A number of research studies demonstrated that large firms, especially those in environmentally sensitive sectors, provide more environmental disclosures than their smaller counterparts (Brammer & Pavelin, 2008;Prado-Lorenzo et al, 2009;Tagesson et al, 2009;Da Silva Monteiro & Aibar-Guzmán, 2010;Galani et al, 2012;Andrikopoulos & Kriklani, 2013;Bhattacharyya, 2014;Eleftheriadis & Anagnostopoulou 2015).…”

Section: Introductionmentioning

confidence: 99%

“…Second, we also sought investors' views on the extent, they required small and large companies to provide environmental disclosures. Such a comparison is important, as it would offer explanations as to why the extent and the quality of environmental disclosures in corporate reports vary between small and large firms from an investors' point of view (Rover et al, 2015;Comyns, 2016).…”

Section: Introductionmentioning

confidence: 99%

Environmental Initiatives and Disclosures by Large companies: The Views of Investors

Siddique¹,

Sciulli²

2020

AABFJ

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The purpose of this paper is to explore investors' perspectives on the environmental initiatives and disclosure strategies of large firms. Obtaining such viewpoints is important because, as signaling theory suggests that investors' perspectives are one of the contributory factors in determining organisational strategies for environmental initiatives and disclosures. We used a web-based questionnaire of a group of investors. We put forward a hypothetical case study that raised financial versus environmental consequences of safe waste disposal initiatives for a large company. The findings revealed that a majority (90.21 per cent) of the investors preferred a pro-environmental strategy for waste disposal when a large firm in an environmentally sensitive sector is responsible for polluting the regional water resource. Our findings concluded that investors expect a high quality of environmental disclosures from larger firms as opposed to smaller firms. This study contributes to the literature by presenting investors perspective on firms' environmental decisions using a hypothetical case study.

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The Determinants of Social and Environmental Disclosure Practices: The Brazilian Case

Cited by 8 publications

References 34 publications

Online corporate social responsibility (CSR) disclosure in the banking industry: evidence from Poland

Online corporate social responsibility (CSR) disclosure in the banking industry: evidence from Poland

Environmental Disclosure: Determinants and Effects on Financial Performance? An Empirical Evidence from Turkey

Environmental Initiatives and Disclosures by Large companies: The Views of Investors

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