Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download Regulation Ownership Structure And Quality Of Corporate Social Responsibility Disclosure PDF full book. Access full book title Regulation Ownership Structure And Quality Of Corporate Social Responsibility Disclosure.
| Author | : Roshayani Arshad |
| Publisher | : |
| Total Pages | : |
| Release | : 2010 |
| Genre | : |
| ISBN | : |
| Author | : Isabel-María García-Sánchez |
| Publisher | : Cambridge Scholars Publishing |
| Total Pages | : 252 |
| Release | : 2019-01-08 |
| Genre | : Business & Economics |
| ISBN | : 1527524434 |
The essays collected here specifically examine the new trends of sustainability performance and reporting. They provide theoretical argumentation and evidence about sustainability performance, and determinants of its voluntary disclosure and external assurance. The book will interest companies, managers, shareholders, stakeholders and public bodies directly related to sustainability performance, the voluntary disclosure of sustainability information, and the adoption of an external assurance process.
| Author | : Sabri Boubaker |
| Publisher | : World Scientific |
| Total Pages | : 613 |
| Release | : 2014-09-26 |
| Genre | : Business & Economics |
| ISBN | : 981452039X |
While emerging market economies do not have a mature market structure yet, there is a need for research on corporate governance practices in these economies from different perspectives, including corporate social responsibility. Corporate Governance and Corporate Social Responsibility: Emerging Markets Focus fills the gap with a collection of high-quality research and policy-based papers addressing these issues, using various market cases as illustrations.Unlike previous books that often focused on one or several emerging markets, this book covers a much broader set of countries and tackles ethical, legal and societal aspects of corporate governance, beyond financial issues. It also discusses how companies work towards best corporate governance practices, particularly, in the aftermath of recent financial and economic crises. Readers will benefit from the wide range of theoretical, empirical, and case analyses, selected with care to reflect cutting-edge corporate governance and corporate social responsibility issues in countries with emerging markets.
| Author | : Ibrahem Alshbili |
| Publisher | : |
| Total Pages | : 27 |
| Release | : 2019 |
| Genre | : |
| ISBN | : |
This study aims to examine the extent to which corporate governance structures and ownership types are associated with the level of Corporate Social Responsibility Disclosures (CSRD) in a developing country. Multiple regression techniques are used to estimate the effect of corporate governance structures and ownership types on CSRD using a sample of Libyan oil and gas companies between 2009 and 2013. First, our results suggest that although the level of CSRD in Libya is low in comparison to its western counterparts, ownership factors have a significant positive influence on CSRD. Second, we find board meetings to have a positive impact on CSRD. However, we fail to find any significant effect of board size and the presence of CSR committees on CSRD. Overall, our results support prior theoretical evidence that pressures exerted by the government and external stakeholders have a considerable influence in promoting firm-level CSRD activities, specifically as a legitimising mechanism in fragile states. First, our research is based on the annual reports and it did not examine any other reports or other mass communication mechanism that companies' management may use to disclose CSR information. Future studies might consider disclosures in other channels, if any, such as the internet, CSR reports etc. Additionally, this research adopts the neo-institutional theory perspective. Future studies might integrate multi-theoretical lense to offer a richer basis for understanding and explaining CSRD determinants. Our research contributes to the literature by first providing additional evidence for existing studies, which suggest that on average better-governed companies are more liable to follow a more socially responsible agenda than poorly governed companies as a legitimising mechanism in fragile states. Also, our study overcomes a major weakness in existing Libyan studies, which have mainly used descriptive data.
| Author | : Dániel Gergely Szabó |
| Publisher | : |
| Total Pages | : 0 |
| Release | : 2016 |
| Genre | : Corporate governance |
| ISBN | : 9789462366909 |
Although non-financial or Corporate Social Responsibiliy (CSR) reporting has attracted increasing attention in the last decades, it only recently entered the legal discourse. This book narrows the gap between CSR reporting and legal disclosure requirements. It analyzes financial, management, and corporate governance reporting, as well as other dedicated reporting types. The author investigates what legal framework underpins these disclosure types; to what extent these instruments mandate the disclosure of non-financial information; and if they have potential to expand their non-financial disclosure requirements. The findings suggest that mandatory non-financial reporting is less developed than expected. This book will be of interest to policy-makers who need to transpose the Non-Financial Reporting Directive or provide guidance on it. In addition, non-financial reporting professionals will find this monograph useful in exploring the underlying issues of preparing non-financial reports and understanding to what extent legal requirements are enforceable. (Series: ?Dovenschmidt Monographs, Vol. 4) [Subject: EU?Law, Corporate Law
| Author | : Charl de Villiers |
| Publisher | : |
| Total Pages | : 2 |
| Release | : 2015 |
| Genre | : |
| ISBN | : |
We study the different levels of corporate social responsibility (CSR) disclosures of the largest European firms. We find that firms are more predisposed to disclose more CSR information in countries with: better investor protection, higher levels of democracy, more effective government services, higher quality regulations, more press freedom, and a lower commitment to environmental policies. Our analysis of the association of different levels of CSR disclosure with share prices indicates that a high level of CSR disclosure is associated with higher share prices, whereas a low level of CSR disclosure in sensitive industries is associated with lower share prices (compared to no disclosure). These results are also present when we analyse changes in CSR disclosure, and are robust to the inclusion of an accounting quality measure in our model. The overall effect of the association of higher levels of CSR disclosure with higher share prices is stronger in countries with more democracy, more government effectiveness, better regulatory quality, and more press freedom. Therefore, market participants find CSR disclosures more informative in countries where investors are in a better position to voice their concerns and where there is better regulation and more effective government implementation of regulations.
| Author | : Nicolas Garcia-Torea |
| Publisher | : |
| Total Pages | : 45 |
| Release | : 2016 |
| Genre | : |
| ISBN | : |
This paper analyses the influence of ownership structure on the transparency of corporate social responsibility (CSR) information for a sample of 128 Spanish listed companies between 2009 and 2011. We distinguish two types of significant shareholders, depending on whether or not they are members of the board of directors. The results of the OLS regression show a different relationship between each type of shareholder and the transparency of CSR information. Significant shareholders who are not directors have a positive effect on transparency. Conversely, firms with boards holding more than 25% of ownership are less transparent than firms with boards holding below that threshold. Our results contribute to the academic debate on the relationship between ownership and CSR disclosure. They indicate the existence of information asymmetries between these two types of shareholders. Additionally, we contribute to literature on board of directors. We found that the presence of women on boards improves transparency, while the independence of the board and CEO duality do not affect it.
| Author | : Maria Aluchna |
| Publisher | : Springer Nature |
| Total Pages | : 286 |
| Release | : 2020-03-04 |
| Genre | : Business & Economics |
| ISBN | : 3030395049 |
This book examines corporate governance through a holistic lens that integrates financial, social and environmental goals, e.g. increasing transparency and disclosure. In addition, it investigates the theoretical assumptions guiding the current corporate governance practices adopted by companies in Central Europe and Russia. The book presents a dynamic study on the evolution of corporate governance systems, which were practically non-existent just 30 years ago. In turn, it addresses criticism leveled at corporate governance, its impact on the outbreak of the financial crisis, and recommendations for changes after the crisis. The book employs a regional focus, exploring a group of countries that have often been neglected in corporate governance research. Carefully selected data and a variety of case studies prepared by leading authors from the region provide evidence to support the analysis.
| Author | : Arifur Khan |
| Publisher | : |
| Total Pages | : 0 |
| Release | : 2013 |
| Genre | : |
| ISBN | : |
We examine the relationship between corporate governance and the extent of corporate social responsibility (CSR) disclosures in the annual reports of Bangladeshi companies. A legitimacy theory framework is adopted to understand the extent to which corporate governance characteristics, such as managerial ownership, public ownership, foreign ownership, board independence, CEO duality and presence of audit committee influence organisational response to various stakeholder groups. Our results suggest that although CSR disclosures generally have a negative association with managerial ownership, such relationship becomes significant and positive for export oriented industries. We also find public ownership, foreign ownership, board independence and presence of audit committee to have positive significant impacts on CSR disclosures. However, we fail to find any significant impact of CEO duality. Thus, our results suggest that pressures exerted by external stakeholder groups and corporate governance mechanisms involving independent outsiders may allay some concerns relating to family influence on CSR disclosure practices. Overall, our study implies that corporate governance attributes play a vital role in ensuring organisational legitimacy through CSR disclosures. The findings of our study should be of interest to regulators and policy makers in countries which share similar corporate ownership and regulatory structures.
| Author | : Yasir Shahab |
| Publisher | : |
| Total Pages | : 41 |
| Release | : 2018 |
| Genre | : |
| ISBN | : |
This study delves into an interesting nexus of corporate governance mechanism and corporate social responsibility (CSR) disclosure in the Chinese listed firms. This research edifies the prevailing literature by integration of neo-institutional theory and empirical examination of the impact of ownership structure and board characteristics on the “CSR Disclosure Score” for a longitudinal data of 1166 non-financial firms listed on Chinese stock exchanges for eight (8) years from 2008 to 2015. The empirical results based on panel data Generalized Least Squares (GLS) estimations divulge that state ownership and block ownership are negative predictors of the CSR disclosure while institutional ownership, board size, and board composition positively affect CSR disclosure in Chinese listed firms. The results fail to find a significant impact of CEO duality on CSR disclosure. The empirical findings of this study suggest practical guidelines to policymakers, government and corporations in their drive against the CSR concerns.
