The Impact of Corporate Social Responsibility Disclosure on the Financial Performance of Banks Listed on the PEX and the ASE

Nour, Abdul-Naser Ibrahim; Alia, Muiz Abu; Balout, Manar

doi:10.1007/978-3-030-93464-4_5

Cited by 22 publications

(17 citation statements)

References 34 publications

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“…It is always imperative that organizations continuously evaluate how they interact with stakeholders as they generally operate in unstable environments (Nour et al, 2022; Sharma et al, 2020). It is especially important for the organization to recognize the importance of its stakeholder relationships to succeed and how they can likely impact the organization negatively (Al Amosh, 2022; Ananzeh et al, 2022).…”

Section: Theoretical Perspectives Literature Review and Hypotheses De...mentioning

confidence: 99%

Terrorist attacks and environmental social and governance performance: Evidence from cross‐country panel data

Amosh

Khatib

Ananzeh

2023

Corp Soc Responsibility Env

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This study is motivated by the absence of similar research that investigates the link between terrorism level and social and environmental performance measured by the ESG score. This study adopts cross‐country panel data represented by 5082 worldwide companies during the period 2011 to 2020. The terrorism level has been measured using the Global Terrorism Index as reported by The Institute for Economics and Peace Limited. Our findings indicate that the occurrence of terrorist events has a significant negative impact on ESG performance, both collectively and individually, due to the various consequences. Many businesses may suspend operations in countries where the threat of terrorism is increasing, resulting in a flight of investors and the disruption of development projects, which may weaken overall economic performance and voluntary projects. Thus, it is likely to result in undermining companies' environmental and social practices. In addition, as fears of terrorist attacks grow, the general system of corporate governance may deteriorate, halting sustainable development initiatives in these countries. Terrorist attacks introduce complex moral dilemmas, challenge stakeholder priorities, affect a company's legitimacy, and reshape the institutional landscape. Companies must navigate these multifaceted challenges, balancing immediate stakeholder concerns, reputation restoration, compliance obligations, and evolving societal expectations. Our findings are significant, with numerous implications for different stakeholders such as regulators, policymakers, investors, managers, and government agencies.

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Section: Theoretical Perspectives Literature Review and Hypotheses De...mentioning

confidence: 99%

Terrorist attacks and environmental social and governance performance: Evidence from cross‐country panel data

Amosh

Khatib

Ananzeh

2023

Corp Soc Responsibility Env

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“…Several different changes drive corporates to adopt sustainable models and monitor sustainability performance. These drivers developed over time from CSR (social responsibilities of the business) (Nour et al , 2022; Khatib and Ibrahim, 2021); Climate Action how businesses contribute to reducing the harmful impacts on the climate (Keong, 2021); Circular Economy (The growth of the circular economy has recently been accelerated by digitalization leading to a shift from the traditional “Take, Make, Waste” mode of production to “Recycle, Reuse, Restore” is happening now; Calonge et al , 2022; Lieder and Rashid, 2016); and then ESG reporting, corporates should disclose all information about their activities that cover the ESG framework; there are limited regulatory standards related to ESG information, and some of the regulations of sustainability reporting are mentioned here such as the carbon disclosure project, the global reporting initiative, the task force on climate-related financial disclosures and the sustainability accounting standards board.…”

Section: Literature Review and Hypothesis Developmentmentioning

confidence: 99%

“…information is integrated into business systems, processes, decision-making and reporting (Nour et al, 2022). The triple bottom line or TBL (Figure 2) as it has been referred is built on the concept that a business's overall value cannot be calculated only by its financial performance indicators, but it should include its ethical, social and environmental performance indicators.…”

Section: Management Accounting Practicesmentioning

confidence: 99%

How management accounting practices integrate with big data analytics and its impact on corporate sustainability

Abdelhalim

2023

JFRA

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Purpose This study aims to investigate the relationships between big data analytics, management accounting practices and corporate sustainability and, more precisely, the impact of the integration between big data analytics and management accounting on corporate sustainability performance development. Design/methodology/approach A qualitative case study approach is used in this study with multiple collecting data tools as in-depth interviews and observations, in addition to the content analysis used of the annual reports for the year 2021, of Almarai manufacturing corporate (one of the leaders of food and beverage manufacturing corporates in Saudi Arabia and other countries). Findings Research findings provide good insights about the significant impact of the effective integration between big data analytics and management accounting on corporate sustainability performance development, big data can assist management accounting to form corporate value-added strategies and activities. Research limitations/implications The study is limitedly applied to one manufacturing corporate as a study case; therefore, the findings cannot be generalized. Thus, future research can examine the association between the current study variables with wide-scale applications and with different approaches and in different contexts to enrich the findings. Moreover, future research may focus on the integration between big data analytics and management accounting reports in the meta-verse environment to explore the benefits that corporates could gain from the features and capabilities of meta-verse technology. Originality/value There is a research gap regarding the impact of the integration between big data analytics and management accounting practices on corporate sustainability development, as most of the previous studies focused on two variables only of the current study variables; therefore, this study tries to investigate and give important insights about it.

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“…A. I. Nour et al (2022) emphasized the significance of disclosing social sector information in the case of Jordanian and Palestinian firms.…”

Section: Esg As An Approach To Sdgsmentioning

confidence: 99%

“…Jayachandran et al (2013) showed that the social (S) dimension has a more substantial positive impact on corporate performance than the environmental (E) dimension. A. I. Nour et al (2022) emphasized the significance of disclosing social sector information in the case of Jordanian and Palestinian firms.…”

Section: Literature Reviewmentioning

confidence: 99%

Text Mining Analysis of ESG Management Reports in South Korea: Comparison With Sustainable Development Goals

Yoon,

Han,

Lee

et al. 2023

SAGE Open

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The essential value of sustainability has warranted firms to disclose their environmental, social, and governance (ESG) visions. We conducted a significant data analysis using text mining to assess Korean companies’ ESG perceptions in accordance with the 17 Sustainable Development Goals (SDGs) suggested by the United Nations. Bigram frequency, term frequency–inverse document frequency, semantic network, and convergence of iteration correlation analyses were performed in this study. The results indicate that Korean companies focus on consumer protection, especially digital human rights. However, efforts toward global partnerships, as emphasized by the SDGs, were not apparent. These results suggest important ESG values for countries advancing toward the Fourth Industrial Revolution, which will ultimately contribute to global cooperation and sustainable development.

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The Impact of Corporate Social Responsibility Disclosure on the Financial Performance of Banks Listed on the PEX and the ASE

Cited by 22 publications

References 34 publications

Terrorist attacks and environmental social and governance performance: Evidence from cross‐country panel data

Terrorist attacks and environmental social and governance performance: Evidence from cross‐country panel data

How management accounting practices integrate with big data analytics and its impact on corporate sustainability

Text Mining Analysis of ESG Management Reports in South Korea: Comparison With Sustainable Development Goals

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