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[PDF] Top 20 Do companies manipulate CSR information to retain legitimacy?

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Do companies manipulate CSR information to retain legitimacy?

Do companies manipulate CSR information to retain legitimacy?

... These CSR benefits include an increase in stakeholders’ assessment of the corporation with a boost in perceived ...trustworthiness. Companies, however, may treat sustainability reports as a tool to ... See full document

9

Determinants of corporate social responsibility: Empirical evidence from the Netherlands

Determinants of corporate social responsibility: Empirical evidence from the Netherlands

... and retain the right talented ...high CSR ratings are perceived as more attractive employers than firms with low ratings and that prospective applicant’s probability to interview and probability to accept a ... See full document

76

Corporate social reporting (CSR): an attempt to revisit legitimacy theory

Corporate social reporting (CSR): an attempt to revisit legitimacy theory

... that CSR may be employed by some powerful organisations to control their ...standpoint, CSR may also occur when managers attempt to minimise reported earnings and reduce the likelihood of adverse political ... See full document

71

CSR reporting practices of Eurozone companies

CSR reporting practices of Eurozone companies

... more CSR information than those operating in less sensitive ...that companies operat- ing within the same sector and country share many stakeholders who are interested in their ...non-financial ... See full document

12

Do Companies Reduce CSR Disclosures during Recessions?

Do Companies Reduce CSR Disclosures during Recessions?

... Consequently, companies may experience increased pressure to disclose social and environmental information during periods of bad economic ...conditions. Legitimacy theory would suggest that ... See full document

39

Tax avoidance: a threat to corporate legitimacy? An examination of companies’ financial and CSR reports

Tax avoidance: a threat to corporate legitimacy? An examination of companies’ financial and CSR reports

... two companies made disclosures in their ...seven companies’ disclosed before a falloff in numbers in 2014– ...important information to tax administrations or ...consequential legitimacy ... See full document

27

CSR disclosures in mining companies: repairing and maintaining legitimacy

CSR disclosures in mining companies: repairing and maintaining legitimacy

... Historically, companies were considered legitimate if they achieved a reasonable financial return relative to the level of invested capital (Patten, ...according legitimacy to otherwise profitable ... See full document

68

CSR communication : a study of multinational mining companies in Southern Ghana

CSR communication : a study of multinational mining companies in Southern Ghana

... term CSR, this chapter reviews the literature on the concept of CSR and its different terminologies with more attention given to the early and current definitions in section ...the CSR benefits for ... See full document

363

Yoon & Lam, 2013.pdfView Download

Yoon & Lam, 2013.pdfView Download

... cohol companies promote the view that alcohol confers benefits and pleasures, and that it should be thought of pri- marily as an aid to recreation and possibly as beneficial to ...SABMiller’s CSR website ... See full document

11

A critical perspective on corporate social responsibility: Towards a global governance framework

A critical perspective on corporate social responsibility: Towards a global governance framework

... of legitimacy like nation states and their political institutions are also required in a global governance framework because private actors, who may be legitimate participants in a governance system because of ... See full document

24

A study of csr spending pattern of sensex companies in india

A study of csr spending pattern of sensex companies in india

... considering CSR as a part of management and progressively realized the numerous benefits associated with ...whereby companies integrate social and environmental concerns in their business operations and ... See full document

6

Mandated Corporate Social Responsibility (CSR) in Indonesia: institututional and stakeholder perspectives

Mandated Corporate Social Responsibility (CSR) in Indonesia: institututional and stakeholder perspectives

... included legitimacy in local business environments as part of companies’ stakeholders strategy (Gifford & Kestler 2008; Gifford, Kestler & Anand ...Local legitimacy suggests that in order to ... See full document

230

Empowering the society through companies CSR agenda

Empowering the society through companies CSR agenda

... such, CSR has been studied in interdisciplinary area involving psychology, sociology, economic and business ...addition, CSR is multifaceted concept and researchers have made several attempts to measure ... See full document

11

Do incumbents manipulate access to finance during banking crises?

Do incumbents manipulate access to finance during banking crises?

... question: do incumbents try to curtail access to external finance for their competitors during systemic banking crises? Indeed, the paper empirically identifies access to finance as a likely candidate which ... See full document

46

Corporate Social Responsibility Practices and Economic Performance in Colombia: The Moderating Effect of Family Control

Corporate Social Responsibility Practices and Economic Performance in Colombia: The Moderating Effect of Family Control

... that do not adopt CSR practices show lower costs as compared with firms that do (Aupperle et ...of CSR strategies, companies incur costs that are outweighed by the benefits of such ... See full document

13

The mediating role of corporate governance and corporate image on the CSR-FP link

The mediating role of corporate governance and corporate image on the CSR-FP link

... the CSR-FP link and this is also consistent with prior studies (see Lai et ...that CSR has a positive impact on CG which demonstrates that CSR supported corporate governance ensures control ... See full document

22

Antecedents of CSR Disclosure in Manufacturing Companies in Indonesia

Antecedents of CSR Disclosure in Manufacturing Companies in Indonesia

... pengungkapan CSR; Ketiga, menguji pengaruh ukuran perusahaan terhadap pengungkapan CSR; keempat, mengetahui apakah pengaruh leverage terhadap pen- gungkapan CSR akan lebih signifikan dengan masuknya ... See full document

12

Auditor switching, earnings manipulation and auditor independence: Evidence from A-share listed companies in China

Auditor switching, earnings manipulation and auditor independence: Evidence from A-share listed companies in China

... Drawing on the above rationale, we took into consideration of different directions of earnings manipulation and accordingly explored into motives behind auditor switch and its effect on the independence of successive ... See full document

20

CSR Inflections: An Overview of CSR Practices on Financial Performance by Public Listed Companies in Malaysia

CSR Inflections: An Overview of CSR Practices on Financial Performance by Public Listed Companies in Malaysia

... multinational companies to put the element of CSR in their decision making and to deliver high corporate ...in CSR require substantial amount of money and resources to be allocated hence, will lower ... See full document

14

Environmental policy and CSR: How climate change is interpreted in CSR reports of Greek companies

Environmental policy and CSR: How climate change is interpreted in CSR reports of Greek companies

... both companies spent money on activities that concern technology, redevelopment of their plants or improve their operation with energy efficiency ...year information about their amount of their pollutions ... See full document

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