Does CSR Disclosure Solve Social Conflicts Between Companies and Community? An Empirical Evidence

Chariri Anis

doi:10.1051/e3sconf/20187308018

All issues

Volume 73 (2018)

E3S Web Conf., 73 (2018) 08018

References

Open Access

Issue		E3S Web Conf. Volume 73, 2018 The 3^rd International Conference on Energy, Environmental and Information System (ICENIS 2018)


Article Number		08018
Number of page(s)		4
Section		Environment, Infrastructure Development, Culture and Society
DOI		https://doi.org/10.1051/e3sconf/20187308018
Published online		21 December 2018

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C. Deegan, & B. Gordon, “A Study of the Environmental Disclosure Practices of Australian Corporations”. Account. Bus. Res.26, 187–199 (1996). [CrossRef] [Google Scholar]
C. Deegan, & M. Rankin, “Do Australian companies report environmental news objectively?: An analysis of environmental disclosures by firms prosecuted successfully by the Environmental Protection Authority”. Accounting, Audit. Account. J. 9, 50–67 (1996). [CrossRef] [Google Scholar]
W. Jiang, & J. K. W. Wong, “Key activity areas of corporate social responsibility (CSR) in the construction industry: A study of China”. J. Clean. Prod. 113, 850–860 (2016). [Google Scholar]
M. A. Hou, H. B. Liu, P. C. Fan, & Z. A. Wei, “Does CSR practice pay off in East Asian firms? A meta-analytic investigation”. Asia Pacific J. Manag. 33, 195–228 (2016). [CrossRef] [Google Scholar]
A. Romolini, S. Fissi, & E. Gori, “Scoring CSR Reporting in Listed Companies - Evidence from Italian Best Practices”, Corp. Soc. Responsib. Environ. Manag. 21, 65–81 (2014). [CrossRef] [Google Scholar]
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T. Lambooy, R. Hordijk, & W. Bijveld, “Communicating about integrating sustainability in corporate strategy: Motivations and regulatory environments of integrated reporting from a european and dutch perspective”. Crit. Stud. Corp. Responsib. Gov. Sustain. 6, 217–255 (2014). [Google Scholar]
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H. Wirth, J. Kulczycka, J. Hausner, & M. Koriski, “Corporate Social Responsibility: Communication about social and environmental disclosure by large and small copper mining companies”. Resour. Policy 49, 53–60 (2016). [CrossRef] [Google Scholar]
C. H. Cho, M. Freedman, & D. M. Patten, “Corporate disclosure of environmental capital expenditures: A test of alternative theories”. Accounting, Audit. Account. J. 25, 486–507 (2012). [CrossRef] [Google Scholar]
J. Guthrie, & L. D. Parker, “Corporate Social Reporting: A Rebuttal of Legitimacy Theory”. Account. Bus. Res. 19, 343–352 (1989). [CrossRef] [Google Scholar]
S. O. Idowu, & I. Papasolomou, “Are the corporate social responsibility matters based on good intentions or false pretences? An empirical study of the motivations behind the issuing of CSR reports by UK companies”. Corp. Gov. Int. J. Bus. Soc. 7,136147 (2007). [Google Scholar]
I. Maignan, & O. C. Ferrell, “Measuring corporate citizenship in two countries: The case of the United States and France”. J. Bus. Ethics 23, 283–297 (2000). [Google Scholar]
D. Turker, “Measuring corporate social responsibility: A scale development study”. J. Bus. Ethics 85, 411–427 (2009). [Google Scholar]
T. Tinker, M. Neimark, & C. Lehman, “Falling down the Hole in the Middle of the Road: Political Quietism in Corporate Social Reporting”. Accounting, Audit. Account. J. 4, null (1991). [Google Scholar]
C. Deegan, “Introduction: The legitimising effect of social and environmental disclosures-a theoretical foundation”, Accounting, Audit. {&} Account, J, 15, 282–311 (2002). [CrossRef] [Google Scholar]
A. A. Ullmann, “Data in Search of a theory: a critical examination of the relationships among social performance, social disclosure and economic performance of US firms.” Acad. Manag. Rev. 10, 540–557 (1985). [Google Scholar]

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[1] C. M. Loh, C. Deegan & R. Inglis, “The changing trends of corporate social and environmental disclosure within the Australian gambling industry”. Account. Financ.55, 783–823 (2015). [CrossRef] [Google Scholar]

[2] C. Deegan, M. Rankin, & J. Tobin, “An examination of the corporate social and environmental disclosures of BHP from 1983-1997: A test of legitimacy theory”. Accounting, Audit. {&} Account. J. 15, 312–343 (2002). [CrossRef] [Google Scholar]

[3] C. Deegan, & B. Gordon, “A Study of the Environmental Disclosure Practices of Australian Corporations”. Account. Bus. Res.26, 187–199 (1996). [CrossRef] [Google Scholar]

[4] C. Deegan, & M. Rankin, “Do Australian companies report environmental news objectively?: An analysis of environmental disclosures by firms prosecuted successfully by the Environmental Protection Authority”. Accounting, Audit. Account. J. 9, 50–67 (1996). [CrossRef] [Google Scholar]

[5] W. Jiang, & J. K. W. Wong, “Key activity areas of corporate social responsibility (CSR) in the construction industry: A study of China”. J. Clean. Prod. 113, 850–860 (2016). [Google Scholar]

[6] M. A. Hou, H. B. Liu, P. C. Fan, & Z. A. Wei, “Does CSR practice pay off in East Asian firms? A meta-analytic investigation”. Asia Pacific J. Manag. 33, 195–228 (2016). [CrossRef] [Google Scholar]

[7] A. Romolini, S. Fissi, & E. Gori, “Scoring CSR Reporting in Listed Companies - Evidence from Italian Best Practices”, Corp. Soc. Responsib. Environ. Manag. 21, 65–81 (2014). [CrossRef] [Google Scholar]

[8] N. Gurvitsh, & I. Sidorova, “Survey of Sustainability Reporting Integrated into Annual Reports of Estonian Companies for the years 2007-2010: Based on Companies Listed on Tallinn Stock Exchange as of October 2011”. Procedia Econ. Financ. 2, 26–34 (2012). [CrossRef] [Google Scholar]

[9] T. Lambooy, R. Hordijk, & W. Bijveld, “Communicating about integrating sustainability in corporate strategy: Motivations and regulatory environments of integrated reporting from a european and dutch perspective”. Crit. Stud. Corp. Responsib. Gov. Sustain. 6, 217–255 (2014). [Google Scholar]

[10] P. M. Clarkson, X. Fang, Y. Li, & G. Richardson, “The relevance of environmental disclosures: Are such disclosures incrementally informative?” J. Account. Public Policy 32, 410–431 (2013). [CrossRef] [Google Scholar]

[11] H. Wirth, J. Kulczycka, J. Hausner, & M. Koriski, “Corporate Social Responsibility: Communication about social and environmental disclosure by large and small copper mining companies”. Resour. Policy 49, 53–60 (2016). [CrossRef] [Google Scholar]

[12] C. H. Cho, M. Freedman, & D. M. Patten, “Corporate disclosure of environmental capital expenditures: A test of alternative theories”. Accounting, Audit. Account. J. 25, 486–507 (2012). [CrossRef] [Google Scholar]

[13] J. Guthrie, & L. D. Parker, “Corporate Social Reporting: A Rebuttal of Legitimacy Theory”. Account. Bus. Res. 19, 343–352 (1989). [CrossRef] [Google Scholar]

[14] S. O. Idowu, & I. Papasolomou, “Are the corporate social responsibility matters based on good intentions or false pretences? An empirical study of the motivations behind the issuing of CSR reports by UK companies”. Corp. Gov. Int. J. Bus. Soc. 7,136147 (2007). [Google Scholar]

[15] I. Maignan, & O. C. Ferrell, “Measuring corporate citizenship in two countries: The case of the United States and France”. J. Bus. Ethics 23, 283–297 (2000). [Google Scholar]

[16] D. Turker, “Measuring corporate social responsibility: A scale development study”. J. Bus. Ethics 85, 411–427 (2009). [Google Scholar]

[17] T. Tinker, M. Neimark, & C. Lehman, “Falling down the Hole in the Middle of the Road: Political Quietism in Corporate Social Reporting”. Accounting, Audit. Account. J. 4, null (1991). [Google Scholar]

[18] C. Deegan, “Introduction: The legitimising effect of social and environmental disclosures-a theoretical foundation”, Accounting, Audit. {&} Account, J, 15, 282–311 (2002). [CrossRef] [Google Scholar]

[19] A. A. Ullmann, “Data in Search of a theory: a critical examination of the relationships among social performance, social disclosure and economic performance of US firms.” Acad. Manag. Rev. 10, 540–557 (1985). [Google Scholar]