企业社会责任报告:满足利益相关者的期望还是资源的有效配置?

Afzalur Rashid
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引用次数: 6

摘要

本研究旨在检验企业社会责任(CSR)报告是否为企业增加任何价值。设计/方法/方法本研究采用内容分析来捕捉企业社会责任相关的具体属性,并构建企业社会责任报告指数。这些数据是人工从达卡证券交易所的115家上市公司中收集的。被审计公司的财务报表是数据的来源。本研究使用普通最小二乘回归分析来检验企业社会责任报告与企业绩效之间的关系。本研究的结果表明,仅在基于会计的绩效衡量标准下,企业参与企业社会责任活动和相关报告对企业绩效有显著的积极影响。然而,在基于市场的绩效衡量下,企业参与企业社会责任活动和相关报告对企业绩效有显著的负面影响。研究局限/启示本研究受到一些限制,例如编码过程中的主观性或判断。本研究的结果表明,企业参与企业社会责任报告可能是为了满足利益相关者的期望,企业社会责任报告并不一定会增加企业的内在价值。原创性/价值本研究支持利益相关者理论,并对发展中国家背景下企业社会责任报告实践的文献做出了贡献。
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Corporate social responsibility reporting: meeting stakeholders expectations or efficient allocation of resources?
Purpose This study aims to examine whether corporate social responsibility (CSR) reporting adds any value to the firm. Design/methodology/approach This study uses content analysis to capture the specific CSR-related attributes and to construct a CSR reporting index. The data is manually collected from 115 publicly listed firms on the Dhaka Stock Exchange. The companies audited financial statements were the source of data. This study uses an ordinary least square regression analysis to examine the relationship between CSR reporting and firm performance. Findings The results of this study show that firms’ involvement in CSR activities and related reporting has a significant positive influence on firm performance only under an accounting-based performance measure. However, firms’ involvement in CSR activities and related reporting has a significant negative influence on firm performance under a market-based performance measure. Research limitations/implications This study is subject to some limitations, such as the subjectivity or judgement associated in the coding process. Practical implications The findings of this study imply that firms may be involved in CSR reporting to meet the stakeholders’ expectations, CSR reporting does not necessarily increase the intrinsic value of the firm. Originality/value This study supports the stakeholder theory and contributes to the literature on the practices of CSR reporting in the context of developing countries.
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来源期刊
CiteScore
7.90
自引率
3.00%
发文量
28
期刊介绍: The International Journal of Accounting & Information Management focuses on publishing research in accounting, finance, and information management. It specifically emphasizes the interaction between these research areas on an international scale and within both the private and public sectors. The aim of the journal is to bridge the knowledge gap between researchers and practitioners by covering various issues that arise in the field. These include information systems, accounting information management, innovation and technology in accounting, accounting standards and reporting, and capital market efficiency.
期刊最新文献
Forward-looking disclosure tone in the chairman’s statement: obfuscation or truthful explanations Do shareholders appreciate the audit committee and auditor moderation? Evidence from sustainability reporting The effect of IFRS convergence on risk disclosure: an investigation into the Indian accounting system The effect of corporate governance, corporate social responsibility and information asymmetry on the value of Indonesian-listed firms Does CSR reduce financial distress? Moderating effect of firm characteristics, auditor characteristics, and covid-19
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