Search Results - subject:"CSR reporting"

A coherent corporate social responsibility reporting framework for companies listed on the JSE Top 40 index

Debeila, Nthabiseng; Usher, Jane V.; Zyl, Jacques van - In: South African journal of business management 55 (2024) 1, pp. 1-16

Purpose: Corporate social responsibility (CSR) reporting has been problematic because of the lack of authenticity and … environmental issues, it is important to craft a coherent CSR reporting framework for the JSE T40. Design/methodology/approach: The … reporting framework for the JSE T40 was crafted with four key themes, namely Pillars of coherent CSR reporting, industry …

Persistent link: https://www.econbiz.de/10015197826

The steering effect of the EU taxonomy: Evidence from German institutional and retail investors

Chrzan, Sandra; Pott, Christiane - In: Review of Financial Economics 42 (2024) 4, pp. 349-375

The EU taxonomy, introduced in 2022, is a comprehensive classification system categorizing environmentally sustainable economic activities. This study examines the impact of incorporating EU taxonomy data into corporate environmental disclosure on investor judgments. Through five experimental...

Persistent link: https://www.econbiz.de/10015101879

Limiting environmental reporting flexibility : investor judgment based on the EU taxonomy

Chrzan, Sandra; Pott, Christiane - In: Review of quantitative finance and accounting 63 (2024) 4, pp. 1511-1548

Persistent link: https://www.econbiz.de/10015178533

Corporate social responsibility (CSR) and earnings management: A structured literature review with a focus on contextual factors

Velte, Patrick - In: Corporate Social Responsibility and Environmental Management 31 (2024) 6, pp. 6000-6018

measures, for example, CSR reporting, sub‐pillars of CSR performance, and real earnings management, are inconclusive due to …

Persistent link: https://www.econbiz.de/10015331771

Limiting environmental reporting flexibility: investor judgment based on the EU taxonomy

Chrzan, Sandra; Pott, Christiane - In: Review of Quantitative Finance and Accounting 63 (2024) 4, pp. 1511-1548

This experimental research investigates the effect of different types of environmental information on investor judgment. By examining three experimental cases varying the level of environmental disclosure, we evaluate the investment judgments of professional (Study 1) and private German...

Persistent link: https://www.econbiz.de/10015374967

Firm performance : a longitudinal study of corporate social responsibility and its societal impact

Usman, Berto; Nurazi, Ridwan; Zoraya, Intan; Yennita - In: Thailand and the world economy 42 (2024) 3, pp. 105-137

The goal of this study is to investigate how social impact, corporate social responsibility (CSR) reporting practices … social performance pillar scores provided by the ASSET4 CSR ranking companies. While, CSR reporting practices used three … significantly associated with three proxies of firm performance (ROA, REVENUE, and MCAP), while the proxies of CSR reporting …

Persistent link: https://www.econbiz.de/10015373840

The steering effect of the EU taxonomy : evidence from German institutional and retail investors

Chrzan, Sandra; Pott, Christiane - In: Review of financial economics : RFE 42 (2024) 4, pp. 349-375

Persistent link: https://www.econbiz.de/10015149358

Responding to institutional plurality : micro-politics in the rollout of a global corporate social responsibility norm in a multi-national enterprise

Gutierrez-Huerter O, Gabriela - In: Human relations : towards the integration of the social … 77 (2024) 7, pp. 1037-1068

Persistent link: https://www.econbiz.de/10014575273

Dividend payout and corporate transparency : do CSR governance mechanisms matter?

Uyar, Ali; Shaista Wasiuzzaman; Kuzey, Cemil; Karaman, … - In: Research in international business and finance 71 (2024), pp. 1-26

Persistent link: https://www.econbiz.de/10015062146

Corporate social responsibility (CSR) and earnings management : a structured literature review with a focus on contextual factors

Velte, Patrick - In: Corporate social responsibility and environmental management 31 (2024) 6, pp. 6000-6018

Persistent link: https://www.econbiz.de/10015101937