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Article
Publication date: 13 November 2017

Mahdi Salehi, Hossein Tarighi and Malihe Rezanezhad

This study aims to examine the effect of the structure of board of directors and company ownership on social responsibility disclosure of listed companies on the Tehran…

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1501

Abstract

Purpose

This study aims to examine the effect of the structure of board of directors and company ownership on social responsibility disclosure of listed companies on the Tehran Stock Exchange.

Design/methodology/approach

The variables of the study included independent board of directors, institutional ownership, managerial ownership, family ownership and family-managerial ownership. The study population consisted of 125 listed companies on the Tehran Stock Exchange during the years 2009-2014. Content analysis used to measure social responsibility disclosure level and test hypothesis was performed using multiple regression analysis.

Findings

The results demonstrated that there was no significant relationship between any of the independent variables and the level of social responsibility disclosure. This study empirically shows managers, investors and other stakeholders that if business owners are made of different groups, namely, institutional ownership, managerial and family ownership, it will not affect the social responsibility disclosure in annual reports.

Originality/value

The outcomes of the current study may bridge the gap between social responsibility disclosure and ownership structure in a developing country like Iran.

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Article
Publication date: 1 January 2005

Manuel Castelo Branco and Lucia Lima Rodrigues

This study examines social responsibility information disclosure on the Internet by Portuguese listed companies in 2003 and also analyses annual reports as a disclosure

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426

Abstract

This study examines social responsibility information disclosure on the Internet by Portuguese listed companies in 2003 and also analyses annual reports as a disclosure medium for those companies which disclose such information on their web pages. The results are interpreted through the lens of legitimacy theory, according to which companies disclose social responsibility information to present a socially responsible image so that they can legitimise their behaviours to their stakeholder groups. Companies in sectors that have a larger potential impact on the environment or in industries with a high visibility among consumers seem to exhibit greater concern to improve the corporate image through social responsibility information disclosure. Results thus suggest that legitimacy theory may be an explanation of social responsibility disclosure by Portuguese listed companies.

Details

Social Responsibility Journal, vol. 1 no. 1/2
Type: Research Article
ISSN: 1747-1117

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Article
Publication date: 1 January 1992

GC Maheshwari

Empirical studies on corporate social responsibility disclosures have been conducted in Western countries to consider the possible sources of pressure for disclosure and…

Abstract

Empirical studies on corporate social responsibility disclosures have been conducted in Western countries to consider the possible sources of pressure for disclosure and also to examine the effect of corporate size, systematic risk, social constraints and management decision horizon upon such disclosure. This paper undertakes an empirical study in India, in order to extend the understanding of specific relationships between individual corporate characteristics and the types of social responsibility disclosures that public sector companies make. One hundred annual reports from ten industries are analysed use to consider the impact of four independent variables (size, industry, profitability, and presence of social responsibility committee) on the number of disclosures in each of the seven categories (environment, energy, fair business practices, human resources, community involvement, product safety and other disclosures). Regression analysis revealed, amongst other findings, that 28% of the variation in total number of disclosures is explained by four independent variables and that company size is the most significant variable.

Details

Asian Review of Accounting, vol. 1 no. 1
Type: Research Article
ISSN: 1321-7348

Content available
Article
Publication date: 29 March 2021

Ceicilia Bintang Hari Yudhanti and Bambang Tjahjadi

This study aims to examine the effect of company size on social responsibility disclosure. In addition, this study examines the president director's busyness and political…

Abstract

Purpose

This study aims to examine the effect of company size on social responsibility disclosure. In addition, this study examines the president director's busyness and political connections in moderating the association between company size and disclosure of corporate social responsibility.

Design/methodology/approach

The data used in this study were secondary data which included 1,165 observations (company-year). The analysis technique used was multiple regression method and the analysis was carried out by employing STATA software.

Findings

Researchers found that company size has a positive effect on social responsibility disclosure. The busyness of the president directors and companies connected to politics significantly weakens the association between company size and disclosure of social responsibility.

Research limitations/implications

This study uses only one measure of the driving force of social responsibility disclosure

Practical implications

This study contributes to the social responsibility literature by examining the effect of company size on social responsibility. Information on social responsibility disclosure has been carried out by companies in Indonesia; however, it is indicated that only large companies provide sufficient information on social responsibility.

Social implications

Stakeholders can find out information on social responsibility carried out by the company.

Originality/value

Companies with busy CEOs and politically connected firms weaken the association between company size and disclosure of social responsibility.

Details

Asian Journal of Accounting Research, vol. 6 no. 3
Type: Research Article
ISSN: 2443-4175

Keywords

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Book part
Publication date: 23 December 2010

Souhir Khemir and Chedli Baccouche

Purpose – This study's purpose is twofold. First, we assess the extent of corporate social responsibility disclosure. Second, we investigate the determinants of the…

Abstract

Purpose – This study's purpose is twofold. First, we assess the extent of corporate social responsibility disclosure. Second, we investigate the determinants of the decision to disclose social responsibility information.

Methodology/approach – This research focuses on analyzing corporate social responsibility disclosure through the annual reports of 23 Tunisian listed firms over a four-year period from 2001 to 2004. A multivariate analysis of social responsibility disclosure is employed to test the factors influencing this type of disclosure.

Findings – The findings in this study suggest that corporate social responsibility disclosure did increase from 2001 to 2004 and disclosure was primarily literal and regarding products. Results also suggest that a firm's internationalization degree, their debt level, and the degree of their political visibility are the significant factors influencing the decision of corporate social responsibility disclosure.

Research limitations and implications – This study is subject to the usual limits of the content analysis method use. The small size of the sample, its composition, and its choice in a nonrandom way may make it suffer from selectivity bias.

Originality/value – This study contributes to the analysis of corporate social responsibility disclosure practices in an emerging country context by analyzing the nature of the trends in social responsibility disclosure practices and examining the impact of certain firm characteristics on such practices.

Details

Research in Accounting in Emerging Economies
Type: Book
ISBN: 978-0-85724-452-9

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Article
Publication date: 1 July 2006

Manuel Castelo Branco and Lúcia Lima Rodrigues

The purpose of this paper is to ascertain whether Portuguese banks use their web sites as a medium to disclose social responsibility information and identify what types of…

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8682

Abstract

Purpose

The purpose of this paper is to ascertain whether Portuguese banks use their web sites as a medium to disclose social responsibility information and identify what types of this kind of information they disclose, and compare such disclosure with similar disclosure in annual reports.

Design/methodology/approach

Examines social responsibility information disclosure on the internet by Portuguese banks in 2004 and compares the internet and 2003 annual reports as disclosure media using content analysis.

Findings

Banks with a higher visibility among consumers seem to exhibit greater concern to improve the corporate image through social responsibility information disclosure. Results thus suggest that legitimacy theory may be an explanation of social responsibility disclosure by Portuguese banks.

Research limitations/implications

The sample is small, although it is constituted by all the relevant Portuguese banks.

Originality/value

Contributes to the scarce literature on social responsibility disclosure by financial institutions. A proxy for public visibility of banks which has not been previously used is proposed in this study.

Details

Corporate Communications: An International Journal, vol. 11 no. 3
Type: Research Article
ISSN: 1356-3289

Keywords

Content available
Article
Publication date: 17 October 2019

Tariq H. Ismail

This study aims at investigating the extent to which Egyptian universities disclose information on social responsibility to different stakeholders, which leads to the…

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1319

Abstract

Purpose

This study aims at investigating the extent to which Egyptian universities disclose information on social responsibility to different stakeholders, which leads to the enhancement of sustainable development.

Design/methodology/approach

An index of social responsibility that fits the Egyptian universities is established, comprising four dimensions: organizational governance, energy and environment resource sustainability, human resource development and community participation and community development. This index has been used to score the disclosure level of social responsibility of Egyptian universities. This study uses information available on websites of Egyptian universities as of the end of December 2018. Frequencies provide the basis for discussion.

Findings

The results reveal that the level of disclosure of universities on social responsibility is low, but, in favor of private universities vs public universities. At the university level, only a few numbers of public universities disclosed high volume of information on social responsibility, such as Cairo University, Ain Shams University, Alexandria University and Assiut University. Furthermore, the results manifest that public universities disclose higher level of information related to organizational governance, energy and environment resource sustainability and community participation and community development, whereas, private universities disclose higher level of information related to human resource development.

Research limitations/implications

The results are constrained with the social responsibility dimensions and attributes used to establish a disclosure index that fits Egyptian universities, as well as the information disclosed on universities websites.

Originality/value

This study provides insights to Egyptian higher education regulators and the rectors of Egyptian universities that may help in planning and monitoring social responsibility activities in a way that could lead to sustainable development.

Details

Journal of Humanities and Applied Social Sciences, vol. 2 no. 2
Type: Research Article
ISSN: 2632-279X

Keywords

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Article
Publication date: 18 August 2020

Shaban Mohammadi, Hadi Saeidi and Nader Naghshbandi

The purpose of this study is to investigate the effect of board and audit committee characteristics on corporate social responsibility (CSR) in Iranian companies listed in…

Abstract

Purpose

The purpose of this study is to investigate the effect of board and audit committee characteristics on corporate social responsibility (CSR) in Iranian companies listed in stock exchanges.

Design/methodology/approach

This is a descriptive-correlational and an applied research. The statistical population of this research is all companies listed in Tehran Stock Exchange and the research period is from 2012 to 2018. Using screening method a sample of 150 companies was selected. Multivariate regression and the software Eviews 10 were used for data analysis and hypothesis testing.

Findings

The results indicated that board size had a significant effect on CSR; board independence had a significant effect on CSR; managerial ownership did not have a significant effect on CSR; CEO duality did not have a significant effect on CSR; audit committee size had a significant effect on CSR; audit committee independence had a significant effect on CSR; and financial expertise of audit committee members had a significant effect on CSR.

Originality/value

The present study is the first research performed on the effect of board and audit committee characteristics on CSR in Iran. The results of this study contribute to the literature on the effect of board and audit committee characteristics on CSR and provide suggestions for capital market participants. CSR helps reduce asymmetric distribution of information among the internal and external organizational entities and reduce agency problems and conflicts among different groups. Based on the results, an effective audit committee as an effective mechanism enhances the credibility of financial and non-financial reporting such as social responsibility, which means that an effective audit committee can improve the level of voluntary disclosure of information through effective oversight of the reporting process. It is also suggested that companies focus on audit committee characteristics to increase the level of CSR.

Details

International Journal of Productivity and Performance Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1741-0401

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Article
Publication date: 1 August 2008

Edwin Mirfazli

The purpose of this paper is to draw disclosure of corporate social responsibility from annual reports of companies which went public on the Jakarta Stock Exchange (JSX)…

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2364

Abstract

Purpose

The purpose of this paper is to draw disclosure of corporate social responsibility from annual reports of companies which went public on the Jakarta Stock Exchange (JSX). The objective of this research is to show the pattern of the companies in practicing social disclosure. The pattern includes category and item, focus, amount and difference per category including high and low profile companies in multifarious group members of JSX.

Design/methodology/approach

Corporate Social Responsibility (CSR) was identified, evaluated and measured, along with the effect on the company and communication to stockholders, as it was seen how much the disclosure about social responsibility accounting was present in the annual report.

Findings

Its use of coding processes in the annual report, with use of content analysis, was specifically for indexing a “yes” or “no” approach. There are 16 members of JSX for Multifarious Group of Industry including High‐Profile and Low‐Profile companies. The research results show the significant difference between High‐Profile and Low‐Profile for disclosure about corporate social responsibility in annual reports.

Originality/value

The paper suggests that the behavior of a company disregarding its social responsibility will harm that company.

Details

Social Responsibility Journal, vol. 4 no. 3
Type: Research Article
ISSN: 1747-1117

Keywords

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Article
Publication date: 5 June 2009

Roshima Said, Yuserrie Hj Zainuddin and Hasnah Haron

The purpose of this paper is to examine the relationship between corporate governance characteristics, namely the board size, board independence, duality, audit committee…

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13846

Abstract

Purpose

The purpose of this paper is to examine the relationship between corporate governance characteristics, namely the board size, board independence, duality, audit committee, ten largest shareholders, managerial ownership, foreign ownership and government ownership and the extent of corporate social responsibility disclosure.

Design/methodology/approach

The content analysis was used to extract the CSR disclosure items from annual report and companies' web sites. Then, a CSR disclosure index was constructed after combining CSR disclosure items disclosed both in annual reports and in companies' web sites. Hierarchical regression analysis was used to examine the relationship between the corporate social disclosures index and the independent variables, namely the board size, board independence, duality, audit committee, ten largest shareholders, managerial ownership, foreign ownership and government ownership after statistically controlling the effects of a firm's size and the profitability of the companies.

Findings

Results based on the full regression models indicated that only two variables were associated with the extent of disclosures, namely government ownership and audit committee. Government ownership and audit committee are positively and significantly correlated with the level of corporate social responsibility disclosure. The most significant variable that influences the level of CSR disclosure is government ownership.

Research limitations/implications

The findings are limited to the context of the study and it was limited to Malaysian public listed companies, January to December 2006. The sources of data in this study were companies' annual reports and web sites only.

Practical implications

The study is useful to organizations and statutory bodies to take into consideration in identifying the corporate governance characteristics that will enhance CSR disclosure, since it had been shown in previous studies that corporate social responsibility reporting in Malaysia is generally low. The government can determine how important it is that a company should be willing to allocate their costs towards corporate social responsibility activities. Thus, this study will emphasize the level of activities through corporate social responsibility reporting in Malaysian public listed companies and help the government to ascertain the level of corporate social responsibility activities through corporate social responsibility reporting among Malaysian public listed companies.

Originality/value

The study reveals the extent of the disclosure of corporate social responsibility to companies web sites and constructed the CSR index based on two sources of data, namely companies' web sites and annual reports.

Details

Social Responsibility Journal, vol. 5 no. 2
Type: Research Article
ISSN: 1747-1117

Keywords

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