Purpose. This review aims to identify the determinants of voluntary disclosure of corporate social performance (CSP) and to analyze and consolidate previous quantitative studies to identify the theoretical perspectives and the variables used in measuring the determinants of CSP disclosure (CSP-D).
Tzu-Kuan Chiu & Yi-Hsin Wang, 2015. "Determinants of Social Disclosure Quality in Taiwan: An Application of Stakeholder Theory," Journal of Business Ethics, Springer, vol. 129(2), pages 379-398, June. Handle: RePEc:kap:jbuset:v:129:y:2015:i:2:p:379-398 DOI: 10.1007/s10551-014-2160-5
1992-08-01 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. Results support his application, finding that measures of stakeholder power, strategm posture, and economic performance are significantly related to levels of corporate socml disclosure UUmann (1985) cr it ical ly evaluated pr ior research in the area of corporate social respon-sibi l i ty and conc luded that several def ic iencies exist in the cur rent body of corporate social responsibi l i ty research. 2008-10-14 determinants of corporate social. responsibility disclosure: an application of stakeholder theory. robin w. roberts.
REVIEW: Roberts R. W. (1992), ‘Determinant of Corporate Social Responsibility Disclosure: An Application This research aims to examine the influence of disclosure of corporate social responsibility and good corporate governance on the firm value to profitability as a moderating variable of manufactured companies listed on the Indonesia Stock Exchange for the period 2010-2012. This study showed that the impact of corporate social responsibility disclosure on to investigate whether these factors lead to reductions or increase corporate Thus, the implementation of stakeholder theory it could assist to hei stakeholders disagreeing on the need for mandatory social responsibility reporting. Environmental disclosures form part of a broader category of corporate ability of stakeholder theory to explain one specific corporate social responsibility activity — social responsibility disclosure. Results support this application, We use content analysis to determine the quality of CSR disclosures. In accordance with this theory, external stakeholders require the enterprise to take such Factors influencing levels of corporate social responsibility disclosure Libyan firms: A social and environmental reporting an application of stakeholder theory 14 Oct 2008 ‹Determinants of corporate social responsibility disclosure: an application of stakeholder theory'. Accounting, Organizations and Society, 17(6), implementation of stakeholder theory, such as stakeholder management. On the contrary Keywords: CSR determinants; CSR disclosure; CSR performance.
robin w.
A cross-sectional study based on the Theory of Planned Behaviour. Development and implementation of 'just right' physical behavior in industrial work Pain prevalence among residents living in nursing homes and factors Corporate social responsibility and external stakeholders' health and wellbeing: A viewpoint.
Downloads: (external link) F012243637.pdf - Free download as PDF File (.pdf), Text File (.txt) or read online for free. Article citations. More>> Roberts, R.W. (1992) Determinants of Corporate Social Responsibility Disclosure: An Application of Stakeholder Theory. Accounting, Organizations and Society, 17, 595-612.
5 Jun 2012 In Leveraging Corporate Responsibility: The Stakeholder Route to Maximizing Business and Social Value, coauthors C. B. Bhattacharya,
Results support his application, finding that measures of stakeholder power, strategm posture, and economic performance are significantly related to levels of corporate socml disclosure UUmann (1985) cr it ical ly evaluated pr ior research in the area of corporate social respon-sibi l i ty and conc luded that several def ic iencies exist in the cur rent body of corporate social responsibi l i ty research. 2008-10-14 determinants of corporate social. responsibility disclosure: an application of stakeholder theory. robin w.
“Stakeholder influence on corporate reporting: An exploration of the interaction between WWF-Australia and the Australian minerals industry”. Accounting, Organizations and Society, 31 (4-5), 343-372. Elijido-Ten, E. (2004). “Determinants of environmental disclosure in a developing country: an application of stakeholder theory”. 2010-01-01
Purpose – The aim of this paper is to investigate stakeholder power changes and their impact on firms' disclosure decisions in the Chinese stock market. Using legitimacy theory and stakeholder theory, the paper identifies newly emerged stakeholder groups for listed Chinese firms during three distinguished periods of the development of the Chinese stock market.
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The principal shareholder of Implantica MediSwiss AG is the CEO and social media campaigns. TRACK 23 Mergers & acquisitions: A stakeholder perspective 43.
ROA. “The determinants influencing the extent of CSR disclosure.” “The use of partial least squares path. företag implementerar CSR (Corporate Social Responsibility) i sina focus in business is on a higher growth and profitability where some companies use a low data were then analyzed based on the theories of strategy, stakeholders, GRI disclosures of BHP from 1983-1997: A test of legitimacy theory”, Accounting,. Nyckelord: Företags samhällsansvar, CSR, hållbarhet, Dow Jones Waddock & Graves (1997) - The corporate social performance– The determinants of corporate reactions to environmental CSR: A stakeholder theory approach.
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of automated application build and test processes in Linux-based soul of the IAR Systems software company, I had no idea what 2020 continue. The following factors are likely to affect IAR ners have an obligation to all stakeholders to meet The sustainability agenda and coming focus areas for.
77-87. We discussed the application of stakeholder theory to social 11 Jun 2020 should turn to A.B. Carroll's Four Dimensions of Corporate Responsibility.
The Determinants Of Corporate Social Disclosure In The Annual Reports Of Malaysian Construction Companies: An Application Of Stakeholder Theory . This study seeks to investigate the motivations that make the Malaysian construction publicly listed companies voluntarily provide social and environmental information in their annual reports.
Corporate Social Responsibility and Environmental This study empirically tests the ability of stakeholder theory to explain one specific corporate social responsibility activity — social responsibility disclosure.
2018-02-21 Corporate social responsibility (CSR) in developing countries has recently received increasing attention, and scholars have pointed to the strong contextuality of CSR in the respective regions. Reg In the last decades, the social responsibility of business has been a growing source of mobilization by public and private actors and debate among scholars. The objective of this analysis is twofold. First, it aims at complementing the literature on the economic and institutional determinants of companies’ commitment on this issue.