The most influential variable for explaining firms’ variation in CSR ratings is media exposure, followed by size and industry. Therefore, it seems that the legitimacy theory, as captured by those variables related to public or social visibility, is the most relevant theory for explaining CSR disclosure practices of Spanish listed firms. The aim of this paper is to analyze whether a number of firm and industry characteristics, as well as media exposure, are potential determinants of

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Determinants of corporate social responsibility disclosure ratings by spanish listed firms

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It is, therefore, hypothesized that: • Hypothesis 5: The extent of corporate social responsibility reporting of companies listed on Abu Dhabi Securities Exchange is associated with the location of the head office of the listed company Ownership Structure Previous research on the determinants of the extent of corporate disclosure pointed to possible relation with government ownership in the

must disclose gifts. Analysis of corporate social responsibility, default risk and conservatism effect to earning management with good corporate governance as moderating variable in manufacturing company whose shares share that are voluntarily disclosed by UK firms are generally associated with share returns, spain – total net assets.

Determinants of corporate social responsibility disclosure ratings by spanish listed firms

“Effect of Corporate Social Responsibility Information Disclosure on Financial Performance and Firm Value in Banking Industry Listed at Indonesia Stock Exchange.” 5(18): 39–47. Carmelo, Reverte. 2009. “Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed Firms.” Journal of Business Ethics.

The aim of this paperis to analyze whether a number of firm and industry characteristics, as well as media exposure, are potential determinants of corporate social responsibility (CSR) disclosure practices by Spanish listed firms. leverage seem to explain differences in CSR disclosure practices between Spanish listed firms. The most influen-tial variable for explaining firms' variation in CSR ratings is media exposure, followed by size and industry. Therefore, it seems that the legitimacy theory, as captured by those variables related to public or social visibility, is the most The aim of this paper is to analyze whether a number of firm and industry characteristics, as well as media exposure, are potential determinants of corporate social responsibility (CSR) disclosure practices by Spanish listed firms. Empirical studies have shown that CSR disclosure activism varies across companies, industries, and time (Gray et al., Accounting, Auditing & Accountability Journal 8 (2), 47–77, 1995; Journal of Business Finance & Accounting 28 (3/4), 327–356, 2001; Hackston Request PDF | Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed Firms | The possibility of measuring and comparing sustainability performance is generally taken Determinantsof Corporate Social Responsibility DisclosureRatings by SpanishListed Firms CarmeloReverte ABSTRACT.

Notes. 3. Operating and financial review. Risk management. Sustainability.
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2018-01-09 · Determinants of corporate social responsibility disclosure ratings by Spanish listed firms.

Journal of Business Ethics, 88(2), 351-366.
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The determinants are tested by means of an Ordinary Least Squares (OLS) regression analysis on a sample of 51 Bulgarian listed firms. The empirical results show that profitability has a significant positive impact on the level CSR disclosure of Bulgarian listed firms. In addition,

Saputra, S. E. (2016). Determinants of Corporate Social Responsibility (CSR) Disclosure in Developed and Developing Countries: A Literature Review Waris Ali,1* Jedrzej George Frynas2 and Zeeshan Mahmood3 1Business Administration, Bahauddin Zakariya University Sub-Campus Sahiwal, Farid Town, Sahiwal, Pakistan 2Middlesex University Business School, London, United Kingdom Corporate Social Responsibility and Environmental Management (in press).

leverage seem to explain differences in CSR disclosure practices between Spanish listed firms. The most influen-tial variable for explaining firms' variation in CSR ratings is media exposure, followed by size and industry. Therefore, it seems that the legitimacy theory, as captured by those variables related to public or social visibility, is the most

88, issue 2, 366 pages Keywords: corporate social responsibility disclosure; Spain (search for similar items in EconPapers) Date: 2009 The aim of this paper is to analyze whether a number of firm and industry characteristics, as well as media exposure, are potential determinants of corporate social responsibility (CSR) disclosure practices by Spanish listed firms. This work is part of the research project ECO2008-06238-C02-01/ECON funded by the Spanish Ministry of Education and Science andThis work is part of the research project ECO2008-06238-C02-01/ECON funded by the Spanish Ministry of Education and Science and ERDF. 2014-06-01 · Determinants of corporate social responsibility disclosure ratings by Spanish listed companies Journal of Business Ethics , 88 ( 2 ) ( 2009 ) , pp. 351 - 366 CrossRef View Record in Scopus Google Scholar Originality/value – This study contributes to the analysis of corporate social responsibility disclosure practices in an emerging country context by analyzing the nature of the trends in social responsibility disclosure practices and examining the impact of certain firm characteristics on such practices. Determinants of corporate social responsibility disclosure ratings by Spanish listed firms. Journal of Business Ethics, 88, 351 - 366 .

Coutler. 1999 of this study is to investigate the relationship between the corporate social responsibility disclosure (CSRD) index and corporate factors, namely, board size, board independence, board meetings, CEO duality, a firm’s size, leverage, profitability and th edition indicators to construct the CSRD index and evaluate Saudi listed firms. Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed Firms, Journal of Business Ethics, 88, 351-366. Robert, R. Keatinge. 1992. The Limited Liability Company: A Study of the Emerging Entity.