The Effect of Corporate Governance Elements on Corporate Social Responsibility (CSR) Disclosure: An Empirical Evidence from Listed Companies at KSE Pakistan

Majeed, Sadia; Aziz, Tariq; Saleem, Saba

doi:10.3390/ijfs3040530

Cited by 171 publications

(222 citation statements)

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“…Management should not only be aware of the CSR reporting costs, but also of the positive link to firm reputation and stakeholder trust, which could lead to better CSR and financial performance in the long run. However, involvement in CSR practices may not generally be transformed into CSR reporting (Majeed et al, 2015). Insofar, firms without CSR reporting can be active in CSR management and may plan to introduce a CSR report in future.…”

Section: Limitations and Recommendations For Further Researchmentioning

confidence: 99%

Does board composition have an impact on CSR reporting?

Velte

2017

Problems and Perspectives in Management

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Corporate social responsibility (CSR) reporting plays a key role in management control, particularly in light of the increased demand for non-financial reporting after the financial crisis of [2008][2009]. This literature review evaluates 47 empirical studies that concentrate on the influence of several board composition variables on the quantity and quality of CSR reporting. The author briefly introduces the research framework that underpins current empirical studies in this field. This is followed by a discussion of the main variables of board composition: (1) committees (audit and CSR committees), (2) board independence, (3) board expertise, (4) CEO duality, (5) board diversity (gender and foreign diversity), (6) board activity, and (7) board size. The author, then, summarizes the key findings, discusses the limitations of the existing research and offers useful recommendations for researchers, firm practice and regulators.

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Section: Limitations and Recommendations For Further Researchmentioning

confidence: 99%

Does board composition have an impact on CSR reporting?

Velte

2017

Problems and Perspectives in Management

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“…As a result, the barriers to the development of environmental accounting would be addressed primarily by the Malaysian government and authorities. Majeed et al (2015) investigated factors affecting the level of disclosure of information about environmental and social responsibility of listed firms in Pakistan. The study was conducted with a sample of 49 firms with annual reports from 2007 to 2011.…”

Section: Literature Reviewmentioning

confidence: 99%

Factors Affecting Disclosure Levels of Environmental Accounting Information: The Case of Vietnam

Nguyen¹,

Tran²,

Nguyen³

et al. 2017

AFR

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This research is conducted for assessing factors affecting disclosure levels of environmental accounting information of construction firms in Vietnam. Data were collected from 74 construction firms listed on Vietnam Stock Exchange for the period from 2013 to 2016. Based on quantitative research method, the disclosure levels of accounting information and factors affecting this level were scrutinized. The results indicate that the disclosure levels of environmental accounting information of construction firms tends to increase, especially in 2016. In addition, the results also point out that the level of disclosure is influenced by factors of firm size, profitability, financial leverage, number of years listed and independent audit. Through findings, some recommendations are given for improving the disclosure levels of environmental accounting information to satisfy the demand for information of the stakeholders in the context of integration.

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“…The results revealed that those companies which did not practice CSR avoided the obligation of tax payments. Moreover, the companies that did not practice CSR had an aggressive attitude towards the responsibility of paying taxes (Khan, Yousaf, Khan, & Yasir, 2014) Literature reveals that the potential impacts of Corporate Governance (CG) components on CSR disclosure were examined (Majeed, Aziz, & Saleem, 2015). The yearly reports of organizations for the year 2007-2011 were inspected to investigate the relationship between CG and CSR reporting.…”

Section: Chronological Picturementioning

confidence: 99%