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The influence of the characteristics of the national business system in the disclosure of gender-related corporate social responsibility practices

Oliveira, Marcelle Colares; Júnior, Manuel Salgueiro … - In: Administrative Sciences 8 (2018) 2, pp. 1-17

We analysed the influence of the characteristics of national business systems on the disclosure of gender …'s Empowerment Principles. The highest level of disclosure was related to the establishment of high-level corporate leadership for … towards femininity' have a negative influence on the disclosure of gender-related practices; in addition, the country's level …

Persistent link: https://www.econbiz.de/10012611970

Investment in corporate social responsibility, disclosure practices, and financial performance of banks in Nigeria

Oyewumi, Obafemi R.; Ogunmeru, Oluwabunmi A.; Oboh, … - In: Future Business Journal 4 (2018) 2, pp. 195-205

responsibility (CSR) investment and disclosure on corporate financial performance. The results from the Wallace and Hussain estimator … of component variances (a two-way random and fixed effects panel) suggest that CSR investment without due disclosure …

Persistent link: https://www.econbiz.de/10012664298

The impacts of corporate social responsibility to corporate financial performance: A case study of Vietnamese commercial banks

Nguyen, Thich V.; Bui, Hang T. T.; Le, Chi H. D. - In: Cogent Economics & Finance 10 (2022) 1, pp. 1-22

) and corporate social responsibility disclosure (CSRD) on the financial performance of the bank. The results also show the …

Persistent link: https://www.econbiz.de/10015074244

Internalizing externalities through public pressure: Transparency regulation for fracking, drilling activity and water quality

Bonetti, Pietro; Leuz, Christian; Michelon, Giovanna - 2024

effort to bring light to HF practices and their potential risks to water quality, many U.S. states have mandated disclosure …

Persistent link: https://www.econbiz.de/10015076147

Does corporate social responsibility affect earnings management? Evidence from the Indonesian banking industry

Prabowo, Ronny; Arnita, Vina; Wibawa, Anas - In: Verslas: Teorija ir praktika / Business: Theory and Practice 20 (2019), pp. 372-378

This paper aims at examining the effect of corporate social responsibility on earnings management in the Indonesian banking industry. Using Indonesian publicly listed banking firms in the years of 2013-2015 as the sample, we generate 94 firmyear observations as the final sample. The results show...

Persistent link: https://www.econbiz.de/10012703555

Regulatory compliance as fulfilment of corporate social responsibility: an interpretative textual analysis on sustainability reports of two Chinese listed agribusinesses

Wang, Xiaorui - In: Asian Journal of Sustainability and Social … 2 (2017) 1, pp. 23-40

large agribusinesses in the People's Republic of China, this paper intends to reveal how these reports are used to respond … the differences in the two sets of reports are tightly linked to the broader social and institutional settings in China. …

Persistent link: https://www.econbiz.de/10012217615

Special Section 301: US interference with the design and implementation of national patent laws

Correa, Carlos M. - 2020

The continuous application of Special Section 301 by the Office of the United States Trade Representative (USTR) undermines the rule of law as a fundamental principle of a multilateral system based on the sovereign equality of states and the respect for international law. Interference with...

Persistent link: https://www.econbiz.de/10012490894

Like It or Not: When Corporate Social Responsibility Does Not Attract Potential Applicants

Jakob, Eva Alexandra; Steinmetz, Holger; Wehner, Marius … - In: Journal of Business Ethics 178 (2021) 1, pp. 105-127

Companies increasingly recognize the importance of communicating corporate social responsibility (CSR) including their engagement toward employees, the community, the environment and other stakeholder groups to attract applicants. The positive findings on the effect of CSR on applicants'...

Persistent link: https://www.econbiz.de/10014502014

Openness to knowledge: does corporate social responsibility mediate the relationship between familiness and absorptive capacity?

Pütz, Laura; Schell, Sabrina; Werner, Arndt - In: Small Business Economics 60 (2022) 4, pp. 1449-1482

Being open to absorb external knowledge is a key competitive advantage for small- and medium-sized family firms. In this study, we propose and test a model in which corporate social responsibility is the key feature linking family-specific resources (i.e., familiness) to the family firm's...

Persistent link: https://www.econbiz.de/10015165729

A business case for sustainable development

Śmigielska, Grażyna - In: CES Working Papers 10 (2018) 1, pp. 49-66

The aim of the paper is to show that there is a business case for sustainable development and how this concept interacts with corporate social responsibility. Although SD was originally a macroeconomics concept it is more and more implemented by businesses. Companies has started to include...

Persistent link: https://www.econbiz.de/10012017361