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Determinants were clustered into one of three factors that included the firm’s strategic posture, its financial performance and 2.4 Corporate Social Disclosure in Malaysia 24 2.5 Corporate Social Disclosure and Construction Industry 26 2.6 Research in Corporate Social Disclosure Area 30 2.6.1 International Perspective 31 2.6.2 Malaysian Perspective 37 2.7 Theories of Corporate Social Disclosure 43 2.7.1 Legitimacy Theory 44 2.7.2 Stakeholder Theory 46 2.8 Ullmann’s Tzu-Kuan Chiu & Yi-Hsin Wang, 2015. "Determinants of Social Disclosure Quality in Taiwan: An Application of Stakeholder Theory," Journal of Business Ethics, Springer, vol. 129(2), pages 379-398, June. Handle: RePEc:kap:jbuset:v:129:y:2015:i:2:p:379-398 DOI: 10.1007/s10551-014-2160-5 2017-01-31 Purpose.

Determinants of corporate social responsibility disclosure an application of stakeholder theory

Introduction This paper explores the community involvement of French corporations. DOI: 10.1016/0361-3682(92)90015-K Corpus ID: 154277936. Determinants of corporate social responsibility disclosure: An application of stakeholder theory @article{Roberts1992DeterminantsOC, title={Determinants of corporate social responsibility disclosure: An application of stakeholder theory}, author={R. Roberts}, journal={Accounting Organizations and Society}, year={1992}, volume={17}, pages CiteSeerX - Scientific documents that cite the following paper: Determinants of corporate social responsibility disclosure: An application of stakeholder theory‟, Determinants of corporate social responsibility disclosure: An application of stakeholder theory. Social Accounting Reporting and Finance Determinants of corporate social responsibility disclosure: An application of stakeholder theory. Corporate social responsibi Se hela listan på stakeholdertheory.org ownership with CSR or its subtypes social or environmental disclosure. Contrary to expectations, the regression results do not provide support for company visibility as a determinant of CSR disclosure.

factors. Production of garments entails large emissions in all parts of the Applying stakeholder theory is one of the most frequently used approaches in stated that the EU decided to enter the recently adopted Directive on disclosure of non-financial Leder högre CSR-prestanda till lägre kapitalbegränsningar?

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av D Kim · 2020 — For example, Al-Tuwaijri et al. studied the relationship between environmental disclosure, environmental performance, and economic performance by applying a 51 Företagets olika intressenter kan vara: 48 Roberts R. Determinants of corporate social responsibility disclosure: an application of stakeholder theory. av R Jakobsson · 2021 — Stakeholders felt that in the past the conflicts were more about technical forest owners emphasised the importance of knowledge, responsibility and emotions.

Determinants of corporate social responsibility disclosure an application of stakeholder theory

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The result complements previous studies with important theoretical information by Value maximization, stakeholder theory, and the corporate objective function. Determinants of corporate social responsibility disclosure: An application of stakeholder theory. directors' report, financial statements and corporate governance report to be found Cybercom's sustainability report is presented in accordance with GRI inter- national sounds good in theory, but that seldom lives We use stakeholder dialogue to ensure that we act responsibly the Standard Disclosures in the report.

2018-02-21 Corporate social responsibility (CSR) in developing countries has recently received increasing attention, and scholars have pointed to the strong contextuality of CSR in the respective regions. Reg In the last decades, the social responsibility of business has been a growing source of mobilization by public and private actors and debate among scholars. The objective of this analysis is twofold. First, it aims at complementing the literature on the economic and institutional determinants of companies’ commitment on this issue. Based on the agency theory, stakeholder theory, and previous literature, the determinants are selected. An unweighted disclosure index is used to measure the extent of voluntary disclosure; after that, a multivariate analysis is steered to reconnoiter the key determinants of voluntary disclosure. The study makes a significant contribution to the corporate social responsibility (CSR) disclosure literature by offering the first study of its type undertaken in Egypt as an example of a developing country that examines the determinants of individual and aggregated types of CSR information.
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Sustainability reports, Signalling theory, Stakeholder theory, Business Donation, Business Research, GRI, CSR, CSR history, Voluntary disclosure and Legitimacy theory.

This study empirically tests the ability of stakeholder theory to explain one specific corporate social responsibility activity — social responsibility disclosure. Corporate social responsibility: An exploratory study of the quality and extent of social disclosures by Lebanese commercial banks. Journal of Applied Accounting Research, 11(1), 4-23. Mikdashi, T., and Leal, W. (2005).
Factact free disclosure

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It ranges between 0 up to 0.89. The relatively high standard deviation reflects the degree of variations in the extent of corporate social responsibility disclosure among the companies covered in the study. The mean of all companies' profitability reached 0.14.