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Accountability on Sustainability in Central and Eastern Europe: An Empirical Assessment of Sustainability-Related Assurance
Pasko, Oleh; Balla, Inna; Levytska, Inna; Semenyshena, … - In: Comparative Economic Research. Central and Eastern Europe 24 (2021) 3, pp. 27-52
Hungary are a typical portrait of a company from the study's sample, striving to issue and assure sustainability reporting. Of …
Persistent link: https://www.econbiz.de/10013204675
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Corporate social responsibility in Mauritius: an analysis of annual reports of multinational hotel groups
Bissoon, Ourvashi - In: Asian Journal of Sustainability and Social … 3 (2018) 2, pp. 1-19
The purpose of this paper is to ascertain the level of CSR reporting of the top multinational hotel groups in Mauritius … explanation for CSR reporting practices by multinational hotel groups in the context of a developing country. Mauritius proves to … reports of 6 hotel groups have been analysed using the Global Reporting Initiative (GRI) indicators. The study shows that CSR …
Persistent link: https://www.econbiz.de/10012217618
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El gobierno corporativo y la responsabilidad social corporativa en el sector bancario: El papel del consejo de administración
Martínez-Ferrero, Jennifer; Vaquero-Cacho, Luis-Andrés; … - In: Investigaciones Europeas de Dirección y Economía de … 21 (2015) 3, pp. 129-138
This article presents a review of the studies on on boards of directors and corporate social responsibility practices in the banking industry. Several characteristics of bank boards, in particular independence and diversity, may impact their CSR commitments. By studying a sample of 159 banks in...
Persistent link: https://www.econbiz.de/10011985018
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The impact of corporate social responsibility disclosure and board characteristics on corporate performance
Riyadh, Hosam Alden; Sukoharsono, Eko Ganis; Alfaiza, … - In: Cogent Business & Management 6 (2019), pp. 1-18
corporations in the world for a year period, 2016, 2017, and 2018. This study showed that the impact of corporate social …
Persistent link: https://www.econbiz.de/10012117450
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Corporate governance and corporate social responsibility synergies: A systemic approach
Nikolić, Jelena; Zlatanović, Dejana - In: Naše gospodarstvo / Our Economy 64 (2018) 3, pp. 36-46
Respecting the importance of corporate governance (CG), particularly various corporate governance mechanisms for improving corporate social responsibility (CSR) activities, the paper highlights relevant CG-CSR synergies from the perspective of systems thinking. The paper further aims to...
Persistent link: https://www.econbiz.de/10012117610
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Strategic role of corporate transparency: the case of Ukrainian agroholdings
Gagalyuk, Taras - In: International Food and Agribusiness Management Review 20 (2017) 2, pp. 257-278
The paper argues that transparency of large corporate farms operating in transition economies is the factor that affects their competitive position as it helps to preserve access to international equity markets and to reduce uncertainty that arises from imperfect local input markets. We...
Persistent link: https://www.econbiz.de/10011695022
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The effect of coporate governance elements on corporate social responsibility (CSR) disclosure: An empirical evidence from listed companies at KSE Pakistan
Majeed, Sadia; Aziz, Tariq; Saleem, Saba - In: International Journal of Financial Studies 3 (2015) 4, pp. 530-556
relationship between CG and CSR reporting. It considers the elements of CG such as board size, independent directors, foreign …. The multiple regression technique is used to measure the impact of CG elements on companies' CSR reporting. The results of … the study demonstrate that overall CSR reporting by Pakistani companies are rather moderate however, the assortments of …
Persistent link: https://www.econbiz.de/10011708995
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Internal vs. external corporate social responsibility at U.S. banks
Bolton, Brian - In: International Journal of Financial Studies 8 (2020) 4, pp. 1-28
This study analyzes the effect that banks' investments in corporate social responsibility (CSR) have on bank performance. I find that banks' investments in CSR have a positive impact on financial performance, measured in terms of both accounting performance and stock market value. However, not...
Persistent link: https://www.econbiz.de/10013200312
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The relationship between CEO psychological biases, corporate governance and corporate social responsibility
Salhi, Bassem - In: Journal of Risk and Financial Management 14 (2021) 7, pp. 1-19
Despite that the relationship between corporate social responsibility activities and real estate operations seems relevant, only some studies have been conducted to explore the reasons that drive these activities in real estate companies. This work presents the relationship between CEO...
Persistent link: https://www.econbiz.de/10013201001
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An exploratory study based on a questionnaire concerning green and sustainable finance, corporate social responsibility, and performance: Evidence from the Romanian business enviro...
Popescu, Cristina Raluca; Popescu, Gheorghe N. - In: Journal of Risk and Financial Management 12 (2019) 4, pp. 1-79
Green and sustainable finance, corporate social responsibility and financial and non-financial performance are attracting widespread interest due to the challenging times that the business environment is currently facing. Moreover, green and sustainable finance, corporate social responsibility,...
Persistent link: https://www.econbiz.de/10012611221