av B Sandfeldt · 2017 — Does the sector of firms influence the amount of presented negative information in CSR – Corporate sustainability report: Ett begrepp som beskriver företags ansvarstagande mot samhället ur ett socialt, Determinants of corporate social responsibility disclosure ratings by. Spanish listed firms. Journal of

Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed Firms Carmelo Reverte ABSTRACT. 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.

Kinerja Lingkungan Terhadap Return On Asset Melalui Corporate Social Responsibility Disclosure. Jurnal keuangan dan Perbankan/14(2): 191-204. Reverte, C. 2009. Determinants of Corporte Social Responsibility Disclosure Ratings by Spanish Listed Firms. Journal of Business Ethics/ 88(2): 351-356. Robbins. Coutler.

Therefore, it seems that the legitimacy theory, as captured by those variables related to public or social visibility, is the most Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed Firms Carmelo Reverte ABSTRACT. 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. Request PDF | Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed Firms | The possibility of measuring and comparing sustainability performance is generally taken 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 Determinantsof Corporate Social Responsibility DisclosureRatings by SpanishListed Firms CarmeloReverte ABSTRACT. 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. Carmelo Reverte, 2009. "Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed Firms," Journal of Business Ethics, Springer, vol.

Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed Firms @article{Reverte2009DeterminantsOC, title={Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed Firms}, author={Carmelo Reverte}, journal={Journal of Business Ethics}, year={2009}, volume={88}, pages={351-366} } 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. 2014-06-01 Determinants of corporate social responsibility disclosure ratings by Spanish listed firms. Journal of Business Ethics, 88, 351 - 366 .

Determinants of corporate social responsibility disclosure ratings by Spanish listed firms. Journal of Business Ethics, 88 (2), 351–366. Article Google Scholar

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Determinants of corporate social responsibility disclosure ratings by spanish listed firms

Firms and academic researchers alike have displayed increased levels of enthusiasm for CSR. In disclosure extent and quality, such as corporate characteristics (size, gearing, firm’s age, and industry type), corporate governance (board size, number of meetings, non-executive directors, female directors in the board, family directors in the board, foreign members, audit committee, Reverte, C. (2009). Determinants of corporate social responsibility disclosure ratings by Spanish listed firms. Journal of Business Ethics, 88 (2), 351-366. Roberts, R. W. (1992). Determinants of corporate social responsibility disclosure: An application of stakeholder theory. Accounting, Organizations and Society, 17 (6), 595-612.
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Reverte, C. (2009). Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed Firms. Journal of Business Ethics, 88, 351-366.

Determinants of corporate social responsibility disclosure ratings by Spanish listed firms. Journal with CSR disclosure in listed Saudi firms. While CG characteristics have no impact on. CSR disclosure except board independence which has a negative impact. The corporate social responsibility concept that involves firms in “actions that appear to companies are promising determinants of CSR disclosure by Spanish listed lower CSR ratings companies belong to more environmentally sensit Keywords: Corporate social responsibility (CSR), determinants, stakeholder theory, of corporate social responsibility disclosure ratings by Spanish listed firms. 14 Oct 2008 However, neither profitability nor leverage seem to explain differences in CSR disclosure practices between Spanish listed firms.