... (NPM), is evaluated using the panel data regression analysis. The technique of content analysis is used to collect data on CSR from the annual reports of selected companies. Findings The study finds that the impact of CSR on financial performance may be neutral (with ROA and NPM) or negative...

...”. Peter Jones can be contacted at: pjones@glos.ac.uk © Emerald Group Publishing Limited 2013 Corporate social responsibility Alcoholic drinks Social responsibility Drinks industry Responsible drinking Annual reports Throughout much of human history the consumption of alcohol has...

...Nazli A. Mohd Ghazali Purpose The purpose of this article is to examine the influence of ownership structure on corporate social responsibility (CSR) disclosure in Malaysian company annual reports (CARs). Design/methodology/approach The study uses a CSR disclosure checklist...