An unweighted disclosure index is used to measure the extent of voluntary disclosure; after that, a multivariate analysis is steered to reconnoiter the key determinants of voluntary disclosure. It is found that firm leverage and firm liquidity are the key determinants that significantly influence the corporate voluntary disclosure in a transition economy.

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Sustainability reports, Signalling theory, Stakeholder theory, Business Donation, Business Research, GRI, CSR, CSR history, Voluntary disclosure and Legitimacy theory. in the construction machinery industry use CSR in their marketing effectively? The Integration of Corporate Social Responsibility (environmenta aspect) into Project in the Wind Power Industry - a study about CSR preferences and stakeholder Environmental information A study of environmental disclosure in financial the leaders ethical and unethical behavior against the corporate citizen theory av C Mark-Herbert · Citerat av 21 — As a part of environmental economic theory, Corporate Responsibility (CR) deals mind, in order to address various stakeholder needs from a holistic perspective. –with ambitions to embrace the corporate sustainability objectives expressed in Since 1994 the use of the triple bottom line in academic literature that deals  Do stakeholder management strategy and salience influence corporate social responsibility in indian companies?Purpose – This study aims to examine whether  Sustainability reporting in Sweden is a voluntary disclosure action for non- a sustainability report and identify the motivational factors behind this analyzed through a theoretical framework consisting of the stakeholder and legitimacy åren vilket antas ha lett till att konceptet CSR, Corporate Social. av A Holmgren · 2010 · Citerat av 1 — introduced in 2007 can explain changes in state owned company's corporate social be able to answer the question the companies disclosures have been CSR. The factors that might affect are the societies and the stakeholder's thoughts, Donaldson & Preston, (1995) "The stakeholder theory of the corporation:  av S Björklöv — The Pyramid of Corporate Social Responsibility by Carroll (1991). 5. factors.

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Accounting, Organizations and Society, 17(6), 595–612. doi:10.1016/0361-3682(92)90015-K. Article Google Scholar The Determinants Of Corporate Social Disclosure : Testing The Stakeholder Theory Christel Decock Good Professor in the Department of Management Control Accounting EDHEC 393 promenade des Anglais BP 3116 06 202 NICE Cedex 3 FRANCE e mail: christel.decock@edhec.edu 1. Introduction This paper explores the community involvement of French corporations. DOI: 10.1016/0361-3682(92)90015-K Corpus ID: 154277936.

–with ambitions to embrace the corporate sustainability objectives expressed in Since 1994 the use of the triple bottom line in academic literature that deals  Do stakeholder management strategy and salience influence corporate social responsibility in indian companies?Purpose – This study aims to examine whether  Sustainability reporting in Sweden is a voluntary disclosure action for non- a sustainability report and identify the motivational factors behind this analyzed through a theoretical framework consisting of the stakeholder and legitimacy åren vilket antas ha lett till att konceptet CSR, Corporate Social.

In this era of globalization, Corporate Social Responsibility (CSR) has managed to integrate itself into the corporate culture and has evolved as an integral aspect of corporate performance reviews. It is a voluntary concept to be adopted by organizations. It integrates the social and environmental dimensions of a business in its operational activities.

Design/methodology/approach 1992-08-01 · Accounting Organizations and Society, Vol. 17, No 6, pp 595-6 12, 1992 Printed in Great Britain 0361-3682/92 $5 00+ 00 Pergamon Press Ltd DETERMINANTS OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE: AN APPLICATION OF STAKEHOLDER THEORY ROBIN W. ROBERTS Scbool of Accountancy, University of Missouri-Columbia Abstract A lack of sufficient theoretical support for models designed to explain corporate social responsibility activity led Ullmann (Academy ofManagtRemetv, 1985, pp. 5577) to In this study, seven firm characteristics have been used to determine the level of corporate social responsibility disclosure by companies listed on Abu Dhabi Securities Exchange: profitability, level of leverage, industry type, status of the audit firm, the location of the company's head office, the proportion of company's shares owned by the government and size. In this study, seven firm characteristics have been used to determine the level of corporate social responsibility disclosure by companies listed on Abu Dhabi Securities Exchange: profitability, level of leverage, industry type, status of the audit firm, the location of the company’s head office, the proportion of company’s shares owned by the government and size. This study empirically tests the ability of stakeholder theory to explain one specific corporate social responsibility activity — social responsibility disclosure.

Determinants of Social Disclosure Quality in Taiwan: An Application of Stakeholder Theory Tzu-Kuan Chiu • Yi-Hsin Wang Received: 28 February 2013/Accepted: 19 March 2014/Published online: 9 April 2014 © Springer Science+Business Media Dordrecht 2014 Abstract This study adopts a stakeholder theory frame work to examine determinants of social reporting quality

The mean score of the companies' social responsibility disclosure was 0.34.

Experiences on corporate social responsibility (CSR) implementation in Lebanon: a causal recursive system. The mean score of the companies' social responsibility disclosure was 0.34. It ranges between 0 up to 0.89. The relatively high standard deviation reflects the degree of variations in the extent of corporate social responsibility disclosure among the companies covered in the study. The mean of all companies' profitability reached 0.14. Design/methodology/approach – Applying the principles of systems‐oriented theories such as political economy, legitimacy and stakeholder theories, as well as agency theory, hypotheses linking Islamic social disclosure and its determinants are developed.
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The sample comprised 47 Islamic banks in 14 countries and the data related to the dependent (Islamic banks social disclosures) variable Abstract. A lack of sufficient theoreucal support for models destgned to explain corporate soctal responsibihty actisaty led Ullmann (Academy of Management Rewew, 1985, pp.

Social Accounting Reporting and Finance Determinants of corporate social responsibility disclosure: An application of stakeholder theory. Corporate social responsibi Se hela listan på stakeholdertheory.org ownership with CSR or its subtypes social or environmental disclosure. Contrary to expectations, the regression results do not provide support for company visibility as a determinant of CSR disclosure.
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Roberts, Robin W., 1992. "Determinants of corporate social responsibility disclosure: An application of stakeholder theory," Accounting, Organizations and Society, Elsevier, vol. 17(6), pages 595-612, August. Handle: RePEc:eee:aosoci:v:17:y:1992:i:6:p:595-612

av A Holmgren · 2010 · Citerat av 1 — introduced in 2007 can explain changes in state owned company's corporate social be able to answer the question the companies disclosures have been CSR. The factors that might affect are the societies and the stakeholder's thoughts, Donaldson & Preston, (1995) "The stakeholder theory of the corporation:  av S Björklöv — The Pyramid of Corporate Social Responsibility by Carroll (1991).