Does it pay to be forthcoming? Evidence from CSR disclosure and equity market liquidity
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DOI: 10.1002/csr.1691
Abstract: We examine the impact of corporate social responsibility (CSR) disclosure strategies on equity market liquidity. Using data on CSR disclosure from Bloomberg, we find that equity market liquidity improves as firms increase their CSR disclosure… read more here.
Keywords: disclosure; market liquidity; equity market; csr disclosure ... See more keywords
Trends and Drivers in CSR Disclosure: A Focus on Reporting Practices in the Automotive Industry
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DOI: 10.1007/s10551-016-3235-2
Abstract: This work focuses on corporate social responsibility (CSR) disclosure practices of multinational corporations. Based on a longitudinal study of CSR reports of companies operating in the automotive industry, the paper offers a detailed study of… read more here.
Keywords: reporting; automotive industry; csr disclosure; study ... See more keywords
A comparative analysis of CSR disclosure of Polish and selected foreign seaports
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DOI: 10.1016/j.cstp.2021.05.012
Abstract: Abstract In recent years, there has been a growth in interest around the concept of corporate social responsibility (CSR) at seaports. Increasingly, port companies publish their social responsibility policies and the results of their implementation.… read more here.
Keywords: comparative analysis; analysis csr; social responsibility; csr disclosure ... See more keywords
CSR disclosure of foreign versus U.S. firms: Evidence from ADRs
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DOI: 10.1016/j.intfin.2020.101275
Abstract: Abstract Corporate social responsibility (CSR) is increasingly demanded by investors worldwide. In this article, we study whether foreign firms listed on U.S. capital markets are competitive to U.S. firms in providing better CSR disclosure. We… read more here.
Keywords: disclosure foreign; disclosure; csr disclosure; foreign versus ... See more keywords
The role of human and social board capital in driving CSR reporting
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DOI: 10.1016/j.lrp.2018.08.001
Abstract: Abstract The objective of this paper is to analyze the effect of the professional, technical and relational background (human and social capital) of outside directors on promoting firm CSR disclosure. Following the Hillman et al.… read more here.
Keywords: csr; csr disclosure; human social; csr reporting ... See more keywords
The effect of managerial and institutional ownership on corporate social responsibility disclosure
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DOI: 10.1108/ijlma-03-2017-0078
Abstract: This study aims to analyze the effect of ownership structure that consists of managerial ownership and institutional ownership of the extensive of corporate social responsibility (CSR) disclosure.,The population in this study is manufacturing companies listed… read more here.
Keywords: csr disclosure; effect; ownership; corporate social ... See more keywords
Board directors' home regions and CSR disclosure: evidence from France
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DOI: 10.1108/jaar-02-2021-0032
Abstract: PurposeThe aim of this paper is to examine the impact of directors' home regions on corporate social responsibility (CSR) disclosure. Specifically, the authors aim to determine whether Anglo-American, European, French, other European and other regional… read more here.
Keywords: disclosure; board; study; csr disclosure ... See more keywords
Does CFO accounting expertise matter to corporate social responsibility disclosure in 10-Ks?
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DOI: 10.1108/jaar-07-2020-0137
Abstract: PurposeThe study aims to understand the role of accountant in corporate social responsibility (CSR) practice.Design/methodology/approachIn this study, the authors examine whether and how chief financial officer (CFO) accounting expertise and previous work experience influence voluntary… read more here.
Keywords: disclosure; accounting expertise; study; csr disclosure ... See more keywords
Corporate social disclosure through social media: an exploratory study
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DOI: 10.1108/jaar-12-2018-0189
Abstract: Purpose The purpose of this paper is to determine the extent of voluntary corporate social responsibility (CSR) disclosure by Indonesian firms on their social media and to compare it with the mandatory disclosure on their… read more here.
Keywords: social media; csr disclosure; disclosure; indonesian firms ... See more keywords
Does CSR disclosure enhance corporate brand performance in emerging economy? Evidence from India
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DOI: 10.1108/jibr-06-2019-0201
Abstract: Purpose This study aims to delve into the influence of corporate social responsibility on the corporate brand performance of Indian business-to-business (B2B) companies. Design/methodology/approach The corporate social responsibility (CSR) practices have been measured through CSR… read more here.
Keywords: csr; corporate brand; csr disclosure; brand performance ... See more keywords
Do Financial Markets Care about Corporate Social Responsibility Disclosure? Further Evidence from China
Sign Up to like & getrecommendations! Published in 2018 at "Australian Accounting Review"
DOI: 10.1111/auar.12161
Abstract: Corporations increasingly define their corporate social responsibility (CSR) activities as a part of their business. However, is this trend beneficial to investors? Based on an event study methodology and a sample of Chinese listed companies,… read more here.
Keywords: disclosure; social responsibility; corporate social; csr disclosure ... See more keywords