The Experts below are selected from a list of 387300 Experts worldwide ranked by ideXlab platform
Chen Zhang - One of the best experts on this subject based on the ideXlab platform.
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corporate governance Social Responsibility information disclosure and enterprise value in china
Journal of Cleaner Production, 2017Co-Authors: Chen ZhangAbstract:Abstract Social Responsibility information disclosure relates to the long-term development of enterprises. All Social layers pay increasing attention to Social Responsibility of enterprises, especially those in heavy-pollution industries that are listed on stock exchanges. This study takes Chinese companies in heavy-pollution industries that were listed during 2008–2014 as objects of study to test the relationships among corporate governance, Social Responsibility information disclosure, and enterprise value. The study finds that there is a declining level of Social Responsibility information disclosure of listed enterprises in heavy-pollution industries. In addition, different corporate governance factors affect the Social Responsibility information disclosure of listed companies in heavy-pollution industries to a certain extent. Furthermore, we find that Social Responsibility information disclosure is not beneficial for the short-term profit of an enterprise but can increase its long-term value. Generally, a high level of corporate governance is favorable for legitimacy management as well as disclosure of Social Responsibility information.
Lucia Lima Rodrigues - One of the best experts on this subject based on the ideXlab platform.
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factors influencing Social Responsibility disclosure by portuguese companies
Journal of Business Ethics, 2008Co-Authors: Manuel Castelo Branco, Lucia Lima RodriguesAbstract:This study compares the Internet (corporate web pages) and annual reports as media of Social Responsibility disclosure (SRD) and analyses what influences disclosure. It examines SRD on the Internet by Portuguese listed companies in 2004 and compares the Internet and 2003 annual reports as disclosure media. The results are interpreted through the lens of a multi-theoretical framework. According to the framework adopted, companies disclose Social Responsibility information to present a Socially responsible image so that they can legitimise their behaviours to their stakeholder groups and influence the external perception of reputation. Results suggest that a theoretical framework combining legitimacy theory and a resource-based perspective provides an explanatory basis for SRD by Portuguese listed companies.
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Corporate Social Responsibility and Resource-Based Perspectives
Journal of Business Ethics, 2006Co-Authors: Manuel Castelo Branco, Lucia Lima RodriguesAbstract:Firms engage in corporate Social Responsibility (CSR) because they consider that some kind of competitive advantage accrues to them. We contend that resource-based perspectives (RBP) are useful to understand why firms engage in CSR activities and disclosure. From a resource-based perspective CSR is seen as providing internal or external benefits, or both. Investments in Socially responsible activities may have internal benefits by helping a firm to develop new resources and capabilities which are related namely to know-how and corporate culture. In effect, investing in Social Responsibility activities and disclosure has important consequences on the creation or depletion of fundamental intangible resources, namely those associated with employees. The external benefits of CSR are related to its effect on corporate reputation. Corporate reputation can be understood as a fundamental intangible resource which can be created or depleted as a consequence of the decisions to engage or not in Social Responsibility activities and disclosure. Firms with good Social Responsibility reputation may improve relations with external actors. They may also attract better employees or increase current employees’ motivation, morale, commitment and loyalty to the firm. This article contributes to the understanding of why CSR may be seen as having strategic value for firms and how RBP can be used in such endeavour.
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communication of corporate Social Responsibility by portuguese banks
Corporate Communications: An International Journal, 2006Co-Authors: Manuel Castelo Branco, Lucia Lima RodriguesAbstract:Purpose – The purpose of this paper is to ascertain whether Portuguese banks use their web sites as a medium to disclose Social Responsibility information and identify what types of this kind of information they disclose, and compare such disclosure with similar disclosure in annual reports.Design/methodology/approach – Examines Social Responsibility information disclosure on the internet by Portuguese banks in 2004 and compares the internet and 2003 annual reports as disclosure media using content analysis.Findings – Banks with a higher visibility among consumers seem to exhibit greater concern to improve the corporate image through Social Responsibility information disclosure. Results thus suggest that legitimacy theory may be an explanation of Social Responsibility disclosure by Portuguese banks.Research limitations/implications – The sample is small, although it is constituted by all the relevant Portuguese banks.Originality/value – Contributes to the scarce literature on Social Responsibility disclos...
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communication of corporate Social Responsibility by portuguese banks a legitimacy theory perspective
Corporate Communications: An International Journal, 2006Co-Authors: Manuel Castelo Branco, Lucia Lima RodriguesAbstract:– The purpose of this paper is to ascertain whether Portuguese banks use their web sites as a medium to disclose Social Responsibility information and identify what types of this kind of information they disclose, and compare such disclosure with similar disclosure in annual reports., – Examines Social Responsibility information disclosure on the internet by Portuguese banks in 2004 and compares the internet and 2003 annual reports as disclosure media using content analysis., – Banks with a higher visibility among consumers seem to exhibit greater concern to improve the corporate image through Social Responsibility information disclosure. Results thus suggest that legitimacy theory may be an explanation of Social Responsibility disclosure by Portuguese banks., – The sample is small, although it is constituted by all the relevant Portuguese banks., – Contributes to the scarce literature on Social Responsibility disclosure by financial institutions. A proxy for public visibility of banks which has not been previously used is proposed in this study.
Maria Katiuska Cabrera Suarez - One of the best experts on this subject based on the ideXlab platform.
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corporate Social Responsibility and family business in spain
Social Science Research Network, 2005Co-Authors: Maria De La Cruz Deniz Deniz, Maria Katiuska Cabrera SuarezAbstract:Although the economic relevance and distinctiveness of family firms is recognized, little research has attended to their nature and functioning. Hence, there has been a tendency to treat them as a homogenous group. One aspect now receiving attention is the firm's orientation toward Social Responsibility. Traditionally, family firms are associated with positive and negative features in their relationship toward stakeholders, which could also indicate diverse orientations toward corporate Social Responsibility. This study identifies the approaches that Spanish family firms take to Social Responsibility. The two-dimensional model used is that developed by A.M. Quazi and D. O'Brien in The Journal of Business Ethics (2000). One axis is the span of Social Responsibility; the other is the perception of consequences of Social action. This paper tests the validity of the model in the context of Spanish family firms and identifies the approaches of the firms toward Social Responsibility. Data used were from responses from 112 questionnaires collected in 2002. In addition to firm characteristics, questions identified the firm's approach to corporate Social Responsibility. Results validate the use of the model. Three clusters of attitudes toward Social Responsibility were identified. Results suggest Spanish family firms are not homogeneous in their orientation toward Social Responsibility. (TNM)
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corporate Social Responsibility and family business in spain
Journal of Business Ethics, 2005Co-Authors: Maria De La Cruz Deniz Deniz, Maria Katiuska Cabrera SuarezAbstract:Despite the economic relevance and distinctiveness of family firms, little attention has been devoted to researching their nature and functioning. Traditionally, family firms have been associated both to positive and negative features in their relationships with the stakeholders. This can be linked to different orientations toward corporate Social Responsibility. Thus, this research aims to identify the approaches that Spanish family firms maintain about Social Responsibility, based on the model developed by Quazi and O’ Brien Journal of Business Ethics 25, 33–51 (2000). An empirical study carried out for 112 Spanish family firms gives support to our initial assumption about these organizations not being a homogeneous group in terms of their orientation towards corporate Social Responsibility. The differences in perceptions do not seem to be associated to biographical characteristics. These results lead to some relevant academic and practical implications that suggest interesting lines for future research.
David P Baron - One of the best experts on this subject based on the ideXlab platform.
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private politics corporate Social Responsibility and integrated strategy
2001Co-Authors: David P BaronAbstract:This paper provides a theory of private politics in which an activist seeks to change the production practices of a firm for the purpose of redistribution to those whose interests it supports. The source of the activist's influence is the possibility of support for its cause by the public.The paper also addresses the issue of corporate Social Responsibility by distinguishing among corporate redistribution as motivated by profit maximization, altruism, and threats by the activist. Private politics and corporate Social Responsibility not only have a direct effect on the costs of the firm, but also have a strategic effect by altering the competitive positions of firms in an industry. From an integrated-strategy perspective the paper investigates the strategic implications of private politics and corporate Social Responsibility for the strategies of rival firms when one or both are targets of an activist campaign. Implications for empirical analysis are derived from the theory.
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private politics corporate Social Responsibility and integrated strategy
2000Co-Authors: David P BaronAbstract:This paper provides a theory of private politics in which an activist seeks to change the production practices of a firm for the purpose of redistribution to those whose interests it supports. The source of the activist's influence is the possibility of support for its cause by the public. The paper also addresses the issue of corporate Social Responsibility by distinguishing among corporate redistribution as motivated by profit-maximization, altruism, and threats by the activist. Private politics and corporate Social Responsibility not only have a direct effect on the costs of the firm, but they also have a strategic effect by altering the competitive positions of firms in an industry. From an integrated strategy perspective the paper investigates the strategic implications of private politics and corporate Social Responsibility for the strategies of rival firms when one or both is the target of an activist campaign. Implications for empirical analysis are derived from the theory.
Manuel Castelo Branco - One of the best experts on this subject based on the ideXlab platform.
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factors influencing Social Responsibility disclosure by portuguese companies
Journal of Business Ethics, 2008Co-Authors: Manuel Castelo Branco, Lucia Lima RodriguesAbstract:This study compares the Internet (corporate web pages) and annual reports as media of Social Responsibility disclosure (SRD) and analyses what influences disclosure. It examines SRD on the Internet by Portuguese listed companies in 2004 and compares the Internet and 2003 annual reports as disclosure media. The results are interpreted through the lens of a multi-theoretical framework. According to the framework adopted, companies disclose Social Responsibility information to present a Socially responsible image so that they can legitimise their behaviours to their stakeholder groups and influence the external perception of reputation. Results suggest that a theoretical framework combining legitimacy theory and a resource-based perspective provides an explanatory basis for SRD by Portuguese listed companies.
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Corporate Social Responsibility and Resource-Based Perspectives
Journal of Business Ethics, 2006Co-Authors: Manuel Castelo Branco, Lucia Lima RodriguesAbstract:Firms engage in corporate Social Responsibility (CSR) because they consider that some kind of competitive advantage accrues to them. We contend that resource-based perspectives (RBP) are useful to understand why firms engage in CSR activities and disclosure. From a resource-based perspective CSR is seen as providing internal or external benefits, or both. Investments in Socially responsible activities may have internal benefits by helping a firm to develop new resources and capabilities which are related namely to know-how and corporate culture. In effect, investing in Social Responsibility activities and disclosure has important consequences on the creation or depletion of fundamental intangible resources, namely those associated with employees. The external benefits of CSR are related to its effect on corporate reputation. Corporate reputation can be understood as a fundamental intangible resource which can be created or depleted as a consequence of the decisions to engage or not in Social Responsibility activities and disclosure. Firms with good Social Responsibility reputation may improve relations with external actors. They may also attract better employees or increase current employees’ motivation, morale, commitment and loyalty to the firm. This article contributes to the understanding of why CSR may be seen as having strategic value for firms and how RBP can be used in such endeavour.
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communication of corporate Social Responsibility by portuguese banks
Corporate Communications: An International Journal, 2006Co-Authors: Manuel Castelo Branco, Lucia Lima RodriguesAbstract:Purpose – The purpose of this paper is to ascertain whether Portuguese banks use their web sites as a medium to disclose Social Responsibility information and identify what types of this kind of information they disclose, and compare such disclosure with similar disclosure in annual reports.Design/methodology/approach – Examines Social Responsibility information disclosure on the internet by Portuguese banks in 2004 and compares the internet and 2003 annual reports as disclosure media using content analysis.Findings – Banks with a higher visibility among consumers seem to exhibit greater concern to improve the corporate image through Social Responsibility information disclosure. Results thus suggest that legitimacy theory may be an explanation of Social Responsibility disclosure by Portuguese banks.Research limitations/implications – The sample is small, although it is constituted by all the relevant Portuguese banks.Originality/value – Contributes to the scarce literature on Social Responsibility disclos...
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communication of corporate Social Responsibility by portuguese banks a legitimacy theory perspective
Corporate Communications: An International Journal, 2006Co-Authors: Manuel Castelo Branco, Lucia Lima RodriguesAbstract:– The purpose of this paper is to ascertain whether Portuguese banks use their web sites as a medium to disclose Social Responsibility information and identify what types of this kind of information they disclose, and compare such disclosure with similar disclosure in annual reports., – Examines Social Responsibility information disclosure on the internet by Portuguese banks in 2004 and compares the internet and 2003 annual reports as disclosure media using content analysis., – Banks with a higher visibility among consumers seem to exhibit greater concern to improve the corporate image through Social Responsibility information disclosure. Results thus suggest that legitimacy theory may be an explanation of Social Responsibility disclosure by Portuguese banks., – The sample is small, although it is constituted by all the relevant Portuguese banks., – Contributes to the scarce literature on Social Responsibility disclosure by financial institutions. A proxy for public visibility of banks which has not been previously used is proposed in this study.
