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دانلود رایگان مقاله الزویر درباره عوامل تعیین کننده افشای مسئولیت اجتماعی شرکت ها: شواهدی از هند (کلیک کنید)
توضیحات :
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مشخصات این مقاله :
عنوان مقاله :
Determinants of corporate social responsibility disclosures: Evidence from India
ترجمه فارسی عنوان :
عوامل تعیین کننده افشای مسئولیت اجتماعی شرکت ها: شواهدی از هند
سال انتشار : 2014
متعلق به مجله یا ژورنال : پیشرفت در حسابداری، ادغام پیشرفت در حسابداری بین المللی (Advances in Accounting, incorporating Advances in International Accounting)
فرمت: PDF
تعداد صفحات: 13
شماره پروژه: 5017
کلمات کلیدی :
Corporate social responsibility, Determinants, Indian companies, Corporate reputation
مسئولیت اجتماعی شرکتها، عوامل تعیین کننده، شرکت های هندی، اعتبار صنفی
چکیده :
Abstract
Over the last fewdecades, a number of studies, mostly in thewestern countries, have investigated the nature and frequency of corporate social responsibility disclosures, their patterns and trends, and their general relationships with corporate size and profitability. This study seeks to extend the knowledge regarding the relationship between a number of financial and non-financial corporate characteristics and the level of social responsibility disclosures based on an extensive sample of top Indian companies. Corporate size and industry category are found to correlate with the corporate social disclosures of the companies and the corporate reputation as recognised through awards and social ratings has also been observed to be a significant factor that influences the social disclosures made by the Indian companies.
مقدمه این مقاله :
Introduction
Over the last few decades, there has been a great deal of academic research into the social reporting practices of corporations operating in different parts of the world. 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 & Mak, 2003; Ghazali, 2007; Khlif & Souissi, 2010; Kotonen, 2009; Purushotahman, Phil, & Ross, 2000; Saleh, Zulkifli, & Muhamad, 2010). Academic researchers have made rigorous efforts to explore the financial and non-financial determinants of the social and environmental disclosures made by the corporate sector, including: size of the business (Eng & Mak, 2003; Hackston & Milne, 1996; Haniffa & Cooke, 2005; Said, Yuserrie, & Haron, 2009), financial performance (Oeyono, Samy, & Bampton, 2011; Roberts, 1992; Waddock & Gravess, 1997), age of the company (Cormier, Magnan, & Velthoven, 2005; Rahman, Zain, & Al-Haj, 2011), board characteristics (Hossain & Reaz, 2007) and nature of the industry.
The motivation for this paper emerges from the realisation that most of the research in this sphere of knowledge has explored CSRD in the western world, and only a small number of studies have been conducted into CSRD and its determinants in developing economies such as India, Pakistan, Malaysia and Indonesia. There has been little research on the Indian corporate sector despite the strong global contribution of the Indian economy. To the best knowledge of the authors, only a few studies have explored the determinants of voluntary CSRD in the Indian context. Three decades ago, Singh and Ahuja (1983) conducted a study on the determinants of CSRD on public sector companies. Hossain and Reaz’s (2007) study was limited to the banking sector and the index used considered only eight items related to CSR (out of a total of 65 items). There is a need for a comprehensive research study in the Indian context that explains the level of CSRD and the factors explaining disclosures.
توجه :
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دانلود رایگان مقاله الزویر درباره عوامل تعیین کننده افشای مسئولیت اجتماعی شرکت ها: شواهدی از هند (کلیک کنید)
