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CEO Power and Corporate Social Responsibility (CSR) Disclosure : Does Stakeholder Influence Matter?

Rashid, Afzalur - 2020

social responsibility (CSR) disclosure, as well as the moderating role of stakeholder influence on this association … level of CSR disclosure are attenuated by stakeholder influence. CEO power is documented as reducing the positive impact of … influence on the firm.Practical implications – This study suggests that CEO power and stakeholder influence are important …

Persistent link: https://www.econbiz.de/10012826037

Human rights issues in the central core values of corporate sustainability principles : evidence from voluntary corporate disclosure

Caminis, Despoina; Pekka-Economou, Victoria - In: Spoudai : journal of economics and business 72 (2022) 3/4, pp. 64-77

Beyond their legal obligations, corporations globally are considering human rights issues in their management policies and practices for their responsible business conduct regarding social sustainability. This rationale applies to corporate responsibility, in which corporations are active...

Persistent link: https://www.econbiz.de/10014246144

What Do Stakeholders Care About? Investigating Corporate Social and Environmental Disclosure in China

Lu, Yingjun - 2017

stakeholders. A stakeholder-driven, three-dimensional social and environmental disclosure index that integrates the quantity and … types and disclosure items as important to differing degrees. CSR reports provide more stakeholder-relevant social and …

Persistent link: https://www.econbiz.de/10012950728

Reporting to Shareholder or Responsible to Stakeholder : Multifaceted Effects of Mandatory Disclosure

Cheng, Ruiyang; Cumming, Douglas J.; Tong, Li; Zhou, Sili - 2022

This study examines the impact of information environment in capital markets on a firm’s stakeholder paradigm. We … integrate research on time horizons with stakeholder theory to unravel both the choice between shareholder diagram and … stakeholder diagram, and the choice between generic and strategic stakeholder focus. We argue that, a shareholder …

Persistent link: https://www.econbiz.de/10013294715

Self-regulation with Conflicting Stakeholders : Corruption, Disclosure, and Performance in Extractive Industries

Tang, Shirley; Elfenbein, Daniel W.; Pasipanodya, Tatenda - 2022

Initiative (EITI), a multi-stakeholder initiative promoting payment transparency, where the rivalry between activists and host …

Persistent link: https://www.econbiz.de/10013306680

The relationship between sustainability performance and sustainability disclosure quality – hard numbers beat smooth talk

Hummel, Kartin; Schlick, Christian - 2015

The relationship between sustainability performance and sustainability disclosure remains ambiguous, both theoretically and empirically. Voluntary disclosure theory would suggest that the relationship should be positive, whereas legitimacy theory points toward a negative relationship. However,...

Persistent link: https://www.econbiz.de/10011418546

Audited Financial Reporting and Voluntary Disclosure of Corporate Social Responsibility (CSR) Reports

Chen, Long - 2015

Prior studies show that corporate social responsibility (CSR) reporting is informative to investors but lacks credibility. This study examines whether a commitment to audits of financial outcomes, proxied by audit fees, is associated with greater CSR reporting credibility. We find that audit...

Persistent link: https://www.econbiz.de/10013014637

Theoretical Insights on Integrated Reporting : Valuing the Financial, Social and Sustainability Disclosures

Camilleri, Mark Anthony - 2019

Organisations are increasingly disclosing financial and non-financial performance as they are becoming more accountable and transparent to the providers of capital and other interested parties. Most of them are clearly specifying their environmental, social and governance (ESG) content,...

Persistent link: https://www.econbiz.de/10012867812

The Corporate Social Responsibility Disclosure : A Study of Listed Companies in Bangladesh

Rouf, Dr. Md. Abdur - 2015

This is an exploratory study designed to investigate the extant and nature of corporate social responsibility disclosure (CSRD) in corporate annual reports (CAR) of listed companies in Bangladesh. Specifically, the report examines the relationship between corporate attributes and firm-specific...

Persistent link: https://www.econbiz.de/10013027695

Crash Risk and ESG Disclosure Quality

Pereira da Silva, Paulo - 2021

This study examines whether the breadth of ESG (environmental, social and governance) disclosure influences firm-specific crash risk. Our main research hypothesis postulates that further information disclosure about ESG activities and risks should contribute to a decline in crash risk owing to...

Persistent link: https://www.econbiz.de/10013238352

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