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The sample comprised 47 Islamic banks in 14 countries and the data related to the dependent (Islamic banks social disclosures) variable Abstract. A lack of sufficient theoreucal support for models destgned to explain corporate soctal responsibihty actisaty led Ullmann (Academy of Management Rewew, 1985, pp. 540-577) to develop aframework for prechcting corporate social activity based on a stakeholder theory of strategic management This study empirically tests the ability of stakeholder theory to explain one s-Ix~ific orporate DETERMINANTS OF CORPORATE SOCIAL. RESPONSIBILITY DISCLOSURE: AN APPLICATION OF STAKEHOLDER THEORY ROBIN W. ROBERTS. Farhan Falih Ahmad F0316034 Mutiarafah F0316072 Risha Trihadini F0316090 Abstrak Kurangnya dukungan teoritikal untuk desain model yang menjelaskan kegiatan Corporate Social Responsibility (CSR) mendukung Ullmann (Academy of management review, 1985, pp. 540-577) untuk Determinants of Corporate Social Responsibility Disclosure: An Empirical Study of Polish Listed Companies Justyna Dyduch 1 ID and Joanna Krasodomska 2,* ID 1 Department of Economics, Finance and Environmental Management, AGH University of Science and Technology, Gramatyka 10, 30-067 Krakow, Poland; jdyduch@zarz.agh.edu.pl First, it uses a quantitative analysis to test the determinants of CSR disclosure in Bulgaria for the first time. Second, it is based upon four theories, stakeholder, legitimacy, agency and signaling theory, which are also tested in the context of Bulgarian companies.

Determinants of corporate social responsibility disclosure  an application of stakeholder theory

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DOI: 10.1016/0361-3682(92)90015-K Corpus ID: 154277936. Determinants of corporate social responsibility disclosure: An application of stakeholder theory @article{Roberts1992DeterminantsOC, title={Determinants of corporate social responsibility disclosure: An application of stakeholder theory}, author={R. Roberts}, journal={Accounting Organizations and Society}, year={1992}, volume={17}, pages CiteSeerX - Scientific documents that cite the following paper: Determinants of corporate social responsibility disclosure: An application of stakeholder theory‟, Determinants of corporate social responsibility disclosure: An application of stakeholder theory. Social Accounting Reporting and Finance Determinants of corporate social responsibility disclosure: An application of stakeholder theory. Corporate social responsibi Se hela listan på stakeholdertheory.org ownership with CSR or its subtypes social or environmental disclosure. Contrary to expectations, the regression results do not provide support for company visibility as a determinant of CSR disclosure.

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meetings on corporate social responsibility disclosure among non-financial environmental activities, and this use to be done through As signposted by Hassan and Kouhy (2015), stakeholder theory The determinants influencing th Stakeholder theory is derived from the work of the economist Milton Friedman legitimacy theory, corporate social responsibility disclosure is used as a tool of application of stakeholder theory',Accounting, Organizations & Determinants of corporate social responsibility disclosure: An application of for predicting corporate social activity based on a stakeholder theory of strategic  This study uses the stakeholder theory to uncover the determinants of environmental disclosures corporate social and environmental reporting. responsibility disclosures in order to take advantage of certain benefits associated wi The CSR reporting practices and social disclosure of the firms are explain this using stakeholder theory based on stakeholder power, strategy and economic Determinants of corporate social responsibility disclosure, an application thesis which entitled “The.

The Corporate Social Responsibility CSR - DiVA

Determinants of corporate social responsibility disclosure  an application of stakeholder theory

"Determinants of Social Disclosure Quality in Taiwan: An Application of Stakeholder Theory," Journal of Business Ethics, Springer, vol. 129(2), pages 379-398, June. Handle: RePEc:kap:jbuset:v:129:y:2015:i:2:p:379-398 DOI: 10.1007/s10551-014-2160-5 2017-01-31 Purpose. This review aims to identify the determinants of voluntary disclosure of corporate social performance (CSP) and to analyze and consolidate previous quantitative studies to identify the theoretical perspectives and the variables used in measuring the determinants of CSP disclosure … Ullmanns’ stakeholder theory has previously been applied to explain social disclosures in general (Roberts, 1992) and is an important theory because it introduces a measure of strategy. The current paper demonstrates how this theory can be applied to a specific social disclosure using variables that are idiosyncratically applicable to the types of disclosures. The Determinants Of Corporate Social Disclosure In The Annual Reports Of Malaysian Construction Companies: An Application Of Stakeholder Theory: นักวิจัย: Gembri, Abdulmunaem .S.

Determinants of corporate social responsibility disclosure  an application of stakeholder theory

The results of the study show that corporate social responsibility disclosure has a positive and significant effect on the future earnings response coefficient, whereas other variables (i.e Determinants of corporate social responsibility disclosure: An application of stakeholder theory.
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Determinants of corporate social responsibility disclosure  an application of stakeholder theory

Reg In the last decades, the social responsibility of business has been a growing source of mobilization by public and private actors and debate among scholars. The objective of this analysis is twofold. First, it aims at complementing the literature on the economic and institutional determinants of companies’ commitment on this issue. Based on the agency theory, stakeholder theory, and previous literature, the determinants are selected.

DOI: https://doi.org/10.1007/s10551-014-2160-5 Importance of Corporate Social Responsibility. Analysis of a scientific article on international hotel chains. Verlag: GRIN Verlag. Freeman, R. E. & Dmytriyev, S., 2017.
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The mean score of the companies' social responsibility disclosure was 0.34. It ranges between 0 up to 0.89. The relatively high standard deviation reflects the degree of variations in the extent of corporate social responsibility disclosure among the companies covered in the study. The mean of all companies' profitability reached 0.14.


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doi:10.1016/0361-3682(92)90015-K. Article Google Scholar The Determinants Of Corporate Social Disclosure : Testing The Stakeholder Theory Christel Decock Good Professor in the Department of Management Control Accounting EDHEC 393 promenade des Anglais BP 3116 06 202 NICE Cedex 3 FRANCE e mail: christel.decock@edhec.edu 1. Introduction This paper explores the community involvement of French corporations. DOI: 10.1016/0361-3682(92)90015-K Corpus ID: 154277936. Determinants of corporate social responsibility disclosure: An application of stakeholder theory @article{Roberts1992DeterminantsOC, title={Determinants of corporate social responsibility disclosure: An application of stakeholder theory}, author={R. Roberts}, journal={Accounting Organizations and Society}, year={1992}, volume={17}, pages CiteSeerX - Scientific documents that cite the following paper: Determinants of corporate social responsibility disclosure: An application of stakeholder theory‟, Determinants of corporate social responsibility disclosure: An application of stakeholder theory.