... national culture and public visibility shape these associations. Design/methodology/approach Corporate water disclosure is operationalised using a Refinitiv water-efficiency policy score, which captures policy-level, publicly reported information on firms’ formal water-efficiency commitments. The study...

...Peter Nderitu Githaiga Purpose The worldwide concern about climate change underscores the significance of carbon information for decision-making. Thus, the purpose of this study is to assess the effect of company-specific factors and board dimensions on carbon emission disclosure (CED) among...

... of nonfinancial disclosure has recently been developing and has become a priority for organizations seeking to be transparent and accountable. While some companies have already adopted this approach, practices related to information transparency in corporate digital responsibility are still in their early stages...

...Editinete André da Rocha Garcia; Gustavo Macedo de Carvalho; Joao Mauricio Gama Boaventura; José Milton de Souza Filho Purpose This review aims to identify the determinants of voluntary disclosure of corporate social performance (CSP) and to analyze and consolidate previous quantitative studies...

... disclosures (CSRDs) and earnings management. The authors also examine the direct and moderating role of family ownership. The authors find a positive association between family ownership and earnings management. In addition, family ownership strengthens the negative association between CSR and earnings...

...Ain Hajawiyah; Desi Adhariani; Chaerul Djakman Purpose This paper aims to examine the sequential effect of cost of equity capital and corporate social responsibility (CSR) disclosure with family ownership as a moderating variable. Design/methodology/approach This empirical study examines...

... from 2006 to 2015 is reflected by a concomitant increase in related disclosures in SANParks’ annual reports. It adopts a mixed-methods research approach using both descriptive and inferential statistics, as well as a qualitative analysis of pertinent narrative disclosures describing how SANParks...

... we contribute to that growing discussion of CSR in SMEs by analyzing the disclosure practices of 57 Portuguese companies of different sizes (small, medium, large). Design/methodology/approach We use stakeholder theory to identify the stakeholders that SMEs and large firms prioritize. By means...

...Panya Issarawornrawanich; Suneerat Wuttichindanon Purpose This paper aims to investigate the patterns of corporate social responsibility (CSR) practices and disclosures of firms listed on the Stock Exchange of Thailand (SET). Design/methodology/approach A total of 43 CSR indices under...

...Mohammad Ali Fallah; Fayegh Mojarrad Purpose This paper aims to investigate the relationship between corporate governance (CG) and corporate social responsibility (CSR) disclosure in a sample of 64 companies listed on the Tehran Stock Exchange. Design/methodology/approach This study opts...

.... Design/methodology/approach This study looks into the IR disclosure level of the annual reports published by 91 companies in the International Integrated Reporting Council (IIRC)’s pilot programme. The authors’ empirical research focuses on four areas: the guiding principles of connectivity...

...António Dias; Lúcia Lima Rodrigues; Russell Craig Purpose This paper investigates the effect of the global financial crisis (GFC) on the level of corporate social responsibility disclosures (CSRD) in the annual report and/or CSR report of 36 major listed Portuguese companies in each of the years...

... of SER. Findings – This study reports a low extent of SER in the annual reports of Indian listed TA firms, with a mean disclosure of 14 per cent. On average, firms reported more extensive environmental information, with a mean disclosure of 18.4 per cent, compared to social information, with a mean...

..., Adherence and Finance to enable a comprehensive understanding about environmental CSR. The microstructure emphasizes language features about corporate actions and descriptions to enable environmental CSR in a particular time, place and way. Through the macro- and microstructures, the disclosure...

...Juniati Gunawan Purpose – This study aims to investigate stakeholders’ influence and motivation for Indonesian listed companies in practicing corporate social disclosures (CSDs) in their annual reports. Design/methodology/approach – A questionnaire was distributed to the upper level...

...Grigoris Giannarakis Purpose – This study aims to investigate the relationship between corporate governance and financial characteristics and the extent of corporate social responsibility (CSR) disclosure in the USA. These corporate governance and financial characteristics are the board meetings...

... by Catoca and identify the challenges faced. Findings – The management of CSR projects is hampered by the low disclosure of results and the absence of social indicators. This may generate inadequate results compared to investment. The assumption of low stakeholder expectation and the absence of social...

... Corporate social responsibility China CSR reporting Disclosure Social responsibility Corporate social responsibility (CSR) has been a widely studied topic in Western academia. The subject was first introduced in the early 1970s, and by the end of the decade, a great volume of empirical work had...

... to highlight trends in CSRR practices in Qatar. An in‐depth case study would also facilitate our understanding of why companies are making or not making certain types of social and environmental disclosure in Qatar. Originality/value Descriptions of CSRR in different parts of the world are still welcome...

... by Charbaji (2009) in both public‐sector and private‐sector organizations. © Emerald Group Publishing Limited 2012 Corporate social responsibility Ethics of justice Ethics of care Corporate governance Disclosure Vietnam Corporate social responsibility (CSR) is currently a crucial...