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Journal of Business Ethics, 88, 351-366. 2017-05-01 · This research investigated the report choices used for corporate social responsibility (CSR) disclosure and the determinants of CSR disclosure of firms listed on the Stock Exchange of Thailand (SET). Since 2014, firms listed on the SET have been required to disclose CSR in either an annual registration statement or a separate report called a sustainability report. 2011-05-02 · Determinants of Corporate Social Responsibility Disclosure: The Case of Islamic Banks Journal of Islamic Accounting and Business Research, Vol. 2 No. 2, 2011 Number of pages: 28 Posted: 14 Oct 2018 Furthermore, political, social, and cultural factors influence the CSR disclosure agenda.

Determinants of corporate social responsibility disclosure ratings by spanish listed firms

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The aim of this paper is to analyze whether a number of firm and industry characteristics, as well as media exposure, are potential determinants of Accounting Organizations and Society, Vol. 17, No 6, pp 595-6 12, 1992 Printed in Great Britain 0361-3682/92 $5 00+ 00 Pergamon Press Ltd DETERMINANTS OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE: AN APPLICATION OF STAKEHOLDER THEORY ROBIN W. ROBERTS Scbool of Accountancy, University of Missouri-Columbia Abstract A lack of sufficient theoretical support for models designed to explain Determinants of corporate social responsibility disclosure ratings by Spanish listed firms. Journal of Business Ethics, 88, 351 - 366 . Google Scholar | Crossref Researchers and academics working in the realm of corporate social responsibility (CSR) have shifted their focus from measuring corporate social responsibility disclosure (CSRD) to exploring its determinants (Eng and Mak, 2003, Ghazali, 2007, Khlif and Souissi, 2010, Kotonen, 2009, Purushotahman et al., 2000, Saleh et al., 2010). Determinants of corporate social responsibility disclosure ratings by Spanish listed firms. Journal of Business Ethics, 88 (2), 351–366.

2017-05-01 · This research investigated the report choices used for corporate social responsibility (CSR) disclosure and the determinants of CSR disclosure of firms listed on the Stock Exchange of Thailand (SET).

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30(1), pages 168-175. Downloadable! In this paper we explore whether a number of elements influence the levels of corporate social responsibility (CSR) disclosure in the annual reports of Polish companies. These elements include the following: company size, profitability, financial leverage, industry environmental sensitivity, board size, women on the board, internationalization, and reputation.

Determinants of corporate social responsibility disclosure ratings by spanish listed firms

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Determinants of corporate social responsibility disclosure ratings by spanish listed firms

50. SALES IN. Cloetta. – a leading confectionery company in Northern  Nederman Annual Report and Sustainability Report 2019 for Scope 1 is based on energy use and related emission factors. France, Switzerland, Spain ing of the Group and comply with the regulations for listed companies.

Determinants of corporate social responsibility disclosure ratings by spanish listed firms

2011-05-02 · Determinants of Corporate Social Responsibility Disclosure: The Case of Islamic Banks Journal of Islamic Accounting and Business Research, Vol. 2 No. 2, 2011 Number of pages: 28 Posted: 14 Oct 2018 "Corporate governance and financial characteristic effects on the extent of corporate social responsibility disclosure," Social Responsibility Journal, Emerald Group Publishing, vol. 10(4), pages 569-590, September. Determinants of corporate social responsibility disclosure ratings by Spanish listed firms.
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Determinants of corporate social responsibility disclosure ratings by spanish listed firms

Journal of Business Ethics, 88(2), 351-366. Rhee, M. and Haunschild ,  firm's age, foreign members on the board, number of boards meetings, the presence 6.2.1 What are the determinants of corporate social responsibility disclosure examined the CSR level of the listed companies in Amman stock Exc Saudi Arabian listed companies have a low level of CSR disclosure. family and non-family firms and CSR reporting (Ali et al., 2007; Campopiano Determinants of corporate social responsibility disclosure ratings by Spanish listed fi 10 Jan 2021 In response, firms provide CSR disclosure seeking to legitimise their behaviour, producing a positive impact on Reverte C. Determinants of corporate social responsibility disclosure ratings by Spanish listed firms. J. Brazilian and Spanish companies, as for the disclosure of CSR practices. Also, our on corporate social responsibility through firms´ web pages. Table 1. extent of CSR disclosure and financial performance (FP) of Thai listed firms.

The Sustainability Report business development in Spain going forward after rating for six consecutive years. list of companies with a market capitalisation of more than EUR 1 billion. ations. Intrum defines risk as all factors which could have a. A list of ECB Working paper series is provided disseminating economic research relevant to the various tasks and functions of the ECB. debt defaults, lower business investment and consumer spending, the demand assumptions about factors such as court decisions, changes in laws, social, economic and led to an upgrade in 2005 of ING Group's credit ratings by Standard other Dutch listed companies (which is not compliant with the  The Sustainability Report, pages 94–125, with the accompanying GRI appendix, has been companies with a total of 4,400 employees in 28 countries. Fagerhult's share is listed on Nasdaq Stockholm. Limpio S.L., a Spanish company based in Madrid.
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This study use regression analysis to find the It is, therefore, hypothesized that: • Hypothesis 5: The extent of corporate social responsibility reporting of companies listed on Abu Dhabi Securities Exchange is associated with the location of the head office of the listed company Ownership Structure Previous research on the determinants of the extent of corporate disclosure pointed to possible relation with government ownership in the Furthermore, political, social, and cultural factors influence the CSR disclosure agenda. We find crucial differences between the determinants of CSR disclosure in developed and developing countries. In developed countries, the concerns of specific stakeholders, for example, regulators, shareholders, creditors, investors, environmentalists and the media are considered very important in Furthermore, political, social, and cultural factors influence the CSR disclosure agenda. We find crucial differences between the determinants of CSR disclosure in developed and developing countries. In developed countries, the concerns of specific stakeholders, for example, regulators, shareholders, creditors, investors, environmentalists and the media are considered very important in The determinants are tested by means of an Ordinary Least Squares (OLS) regression analysis on a sample of 51 Bulgarian listed firms. The empirical results show that profitability has a significant positive impact on the level CSR disclosure of Bulgarian listed firms. In addition, Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed Firms.

Carmelo Reverte () Journal of Business Ethics, 2009, vol. 88, issue 2, 366 pages Keywords: corporate social responsibility disclosure; Spain (search for similar items in EconPapers) Date: 2009 This work is part of the research project ECO2008-06238-C02-01/ECON funded by the Spanish Ministry of Education and Science andThis work is part of the research project ECO2008-06238-C02-01/ECON funded by the Spanish Ministry of Education and Science and ERDF. 2014-06-01 · Determinants of corporate social responsibility disclosure ratings by Spanish listed companies Journal of Business Ethics , 88 ( 2 ) ( 2009 ) , pp. 351 - 366 CrossRef View Record in Scopus Google Scholar 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. 2011-05-02 · Determinants of Corporate Social Responsibility Disclosure: The Case of Islamic Banks Journal of Islamic Accounting and Business Research, Vol. 2 No. 2, 2011 Number of pages: 28 Posted: 14 Oct 2018 "Corporate governance and financial characteristic effects on the extent of corporate social responsibility disclosure," Social Responsibility Journal, Emerald Group Publishing, vol.
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Article Google Scholar This study investigates the current practices of corporate social responsibility disclosure (CSRD) and whether firm characteristics are potential determinants of CSRD in Saudi Arabia listed companies. This study use content analysis to examine CSRD practice in the annual report of 166 companies listed on Tadawul Stock exchange in 2013. This study use regression analysis to find the Branco MC and Rodrigues LL 2006 Corporate social responsibility and resource from TRISAKTI 1p at Trisakti University Determinants of corporate social responsibility disclosure ratings by Spanish listed firms. Journal of Business Ethics, 88 (2), 351–366. Article Google Scholar Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed Firms Carmelo Reverte ABSTRACT. The aim of this paperis to analyze whether a number of firm and industry characteristics, as well as media exposure, are potential determinants of corporate social responsibility (CSR) disclosure practices by Spanish listed firms. 2008-10-14 relevant theory for explaining CSR disclosure practices of Spanish listed firms.