Journal ArticleDOI
Voluntary Environmental and Social Accounting Disclosure Practices in the Asia-Pacific Region: An International Empirical Test of Political Economy Theory
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This article is published in Cfa Digest.The article was published on 2000-05-01. It has received 163 citations till now. The article focuses on the topics: Positive accounting & Social accounting.read more
Citations
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Determinants of Corporate Social Responsibility (CSR) Disclosure in Developed and Developing Countries: A Literature Review
TL;DR: In this article, a survey and content analysis of 76 empirical research articles was conducted to understand the factors driving corporate social responsibility disclosure in both developed and developing countries. And they found that firm characteristics such as company size, industry sector, profitability, and corporate governance mechanisms predominantly appear to drive the CSR reporting agenda.
Journal ArticleDOI
Social reporting by islamic banks
TL;DR: In this article, the authors developed a benchmark set of social disclosures appropriate to Islamic banks and compared the actual social disclosures contained in the annual reports of twentynine Islamic banks (located in sixteen countries) to this benchmark.
Journal ArticleDOI
Determinants of Corporate Social Responsibility Disclosure: The Case of Islamic Banks
TL;DR: In this article, the authors developed an a priori model linking CSR disclosure to socio-political influences and corporate governance factors and tested the resultant hypotheses using regression analyses on a sample of 47 Islamic banks' annual reports from 14 countries.
Journal ArticleDOI
ARE THERE GENDER-RELATED INFLUENCEs ON CORPORATE SUSTAINABILITY? A STUDY OF WOMEN ON BOARDS OF DIRECTORS
TL;DR: In this article, the authors investigated if there is a link between women on boards of directors and corporate sustainability, using a sample of publicly listed firms from Australia, the results suggest some level of support that a link does exist.
Journal ArticleDOI
Corporate social responsibility and corporate governance in Malaysian government‐linked companies
TL;DR: In this article, the authors investigated whether there has been a change in the level of corporate social responsibility disclosure and to determine whether corporate governance attributes influence CSR disclosure in corporate annual reports of Malaysian government-linked companies (GLCs).
References
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Journal ArticleDOI
Determinants of Corporate Social Responsibility (CSR) Disclosure in Developed and Developing Countries: A Literature Review
TL;DR: In this article, a survey and content analysis of 76 empirical research articles was conducted to understand the factors driving corporate social responsibility disclosure in both developed and developing countries. And they found that firm characteristics such as company size, industry sector, profitability, and corporate governance mechanisms predominantly appear to drive the CSR reporting agenda.
Journal ArticleDOI
Social reporting by islamic banks
TL;DR: In this article, the authors developed a benchmark set of social disclosures appropriate to Islamic banks and compared the actual social disclosures contained in the annual reports of twentynine Islamic banks (located in sixteen countries) to this benchmark.
Journal ArticleDOI
Determinants of Corporate Social Responsibility Disclosure: The Case of Islamic Banks
TL;DR: In this article, the authors developed an a priori model linking CSR disclosure to socio-political influences and corporate governance factors and tested the resultant hypotheses using regression analyses on a sample of 47 Islamic banks' annual reports from 14 countries.
Journal ArticleDOI
ARE THERE GENDER-RELATED INFLUENCEs ON CORPORATE SUSTAINABILITY? A STUDY OF WOMEN ON BOARDS OF DIRECTORS
TL;DR: In this article, the authors investigated if there is a link between women on boards of directors and corporate sustainability, using a sample of publicly listed firms from Australia, the results suggest some level of support that a link does exist.
Journal ArticleDOI
Corporate social responsibility and corporate governance in Malaysian government‐linked companies
TL;DR: In this article, the authors investigated whether there has been a change in the level of corporate social responsibility disclosure and to determine whether corporate governance attributes influence CSR disclosure in corporate annual reports of Malaysian government-linked companies (GLCs).