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Corporate Social Responsibility Reporting Affecting The Cost Of Capital
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Book Synopsis Corporate Social Responsibility Reporting Affecting the Cost of Capital by : Upawadee Neungvanna
Download or read book Corporate Social Responsibility Reporting Affecting the Cost of Capital written by Upawadee Neungvanna and published by . This book was released on 2020 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study aimed to investigate corporate social responsibility reporting according to the Global Reporting Initiative (GRI) through annual reports (Form 56-1), annual financial statements, and notes to financial statements, corporate social responsibility report and sustainability reports in 2016 of 220 listed companies in the Stock Exchange of Thailand using Path Analysis. The results of this study indicated that factors positively and significantly affecting corporate social responsibility reporting were total assets and liquidity. Profitability and ownership structure had a significantly negative influence on corporate social responsibility reporting. Factors that were significantly affected by the influence of corporate social responsibility reporting included leverage with a positive influence cost of debt and cost of equity with a negative influence. Market to Book and leverage influenced cost of capital. The results showed that Market to Book had a positive influence on cost of equity and leverage had a positive influence on cost of equity. Leverage had a positive influence on cost of debt.
Book Synopsis Corporate Social Responsibility in China by : Benot Vermander
Download or read book Corporate Social Responsibility in China written by Benot Vermander and published by World Scientific. This book was released on 2014 with total page 354 pages. Available in PDF, EPUB and Kindle. Book excerpt: Over the years, many corporations have been trying to determine what they can and should do to contribute to the sustainability of the economic, social and ecological environment within which they operate. Corporate social responsibility has become a key senior management issue worldwide and an increasingly debated topic in China. This book aims at helping companies operating in China to better assess and exercise their corporate social responsibility (CSR) in specific contexts. The purpose of this book is to show that CSR has a strong economic pay back in the long run, that it is a key success factor in nurturing corporate excellence, and that a sense of urgency and accrued inventiveness are required from companies operating in China. Cross-disciplinary in scope, the book aims at helping students and analysts in political science, governance, international relations and Chinese studies to understand and appreciate the unique role that firms play in shaping a new China. It focuses on the relationship between the state, civil society and corporations in the Chinese context. It researches the conditions under which this relationship might result in redefining China''s developmental model. This practical, business-oriented book takes into account China''s classical and contemporary thought on CSR. It is the result of a long research and collaborative process with several institutions and industry leaders .
Book Synopsis Perspectives on Corporate Social Responsibility by : Lez Rayman-Bacchus
Download or read book Perspectives on Corporate Social Responsibility written by Lez Rayman-Bacchus and published by Routledge. This book was released on 2017-03-02 with total page 275 pages. Available in PDF, EPUB and Kindle. Book excerpt: Over the last decade the question of the relationship between organizations and society has been subject to much debate, often of a critical nature. The decade has seen protests concerning the actions of organizations, exposures of corporate exploitation and unfolding accounting scandals. At the same time ethical behaviour and a concern for the environment have been shown to have a positive correlation with corporate performance. The nature of corporate social responsibility is therefore a topical one for businesses and academics. There are, however, many different perspectives upon what is meant by corporate social responsibility and how this might be applied within organizations. The authors involved are respected academics from a variety of disciplines from around the world. The contributions to this book investigate theoretical perspectives on the topic, the application in practice of socially responsible behaviour and the ethical dimension of such behaviour.
Book Synopsis Does Corporate Social Responsibility Affect the Cost of Capital? by : Sadok El Ghoul
Download or read book Does Corporate Social Responsibility Affect the Cost of Capital? written by Sadok El Ghoul and published by . This book was released on 2014 with total page 63 pages. Available in PDF, EPUB and Kindle. Book excerpt: We examine the effect of corporate social responsibility (CSR) on the cost of equity capital for a large sample of U.S. firms. Using several approaches to estimate firms' ex ante cost of equity, we find that firms with better CSR rankings exhibit cheaper equity financing. In particular, our findings suggest that investment in improving responsible employee relations, environmental policies, and product strategies contributes substantially to reducing firms' cost of equity. Our results also show that participation in two “sin” industries, namely, tobacco and nuclear power, increases firms' cost of equity. These findings support arguments in the literature that firms with socially responsible practices have higher valuation and lower risk.
Book Synopsis Investor Oriented Corporate Social Responsibility Reporting by : Jane Thostrup Jagd
Download or read book Investor Oriented Corporate Social Responsibility Reporting written by Jane Thostrup Jagd and published by Routledge. This book was released on 2014-08-27 with total page 158 pages. Available in PDF, EPUB and Kindle. Book excerpt: Reporting organizations' corporate social responsibility activities is difficult - a lack of regulation means that the communication of these activities varies significantly and there is a multitude of ways in which mistakes can be made. The author provides the tools and insights required to produce investor-friendly CSR reports and includes a chapter showing how the investors can integrate CSR in their quantified analysis of investment-opportunities. Features include formulas, conversion standards and CSR note tables which enable the book to be used as a practical handbook as well as in the classroom. Written by an experienced compliance officer with years of experience in reporting CSR, this book is an easy-to-follow guide for practitioners and students and will be required reading for students of accounting, financial reporting and auditing as well as those in industry who want to improve their organization's reporting standards.
Book Synopsis The Disclosure of Corporate Social Responsibility Information Influencing Cost of Capital of Companies Listed on the Stock Exchange of Thailand by : Upawadee Neungvanna
Download or read book The Disclosure of Corporate Social Responsibility Information Influencing Cost of Capital of Companies Listed on the Stock Exchange of Thailand written by Upawadee Neungvanna and published by . This book was released on 2019 with total page 11 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study is conducted about corporate social responsibility disclosure according to guidelines to corporate social responsibility reporting of Global Reporting Initiative (GRI) through annual report (Form 56-1), annual financial statement, footnotes to financial statement, corporate social responsibility report, and corporate sustainability report in 2016 of 220 companies listed in the Stock Exchange of Thailand with path analysis method. The findings from the study can be described below. Causal factors in total assets value (TAS) and corporate liquidity had significant positive influence on corporate social responsibility disclosure on environment (ENV), economic (ECO), and social (SOC) with a path coefficient of 0.12*, 0.17**, 0.13**, 0.12*, 0.12** and 0.09* respectively. Casual factors in profitability (PRO) had significant negative influence on corporate social responsibility disclosure on environment (ENV) with a path coefficient of -0.13*. Meanwhile, casual factors in ownership structure (OWN) had significant negative influence on corporate social responsibility disclosure on environment (ENV), economic (ECO), and social (SOC) with a path coefficient of -0.13*, -0.12* and -0.16** and the research study results also found that corporate social responsibility disclosure on environment (ENV) had direct positive influence on cost of debt (COD) with a path coefficient of 0.40* and had negative influence on cost of equity (COE) with a path coefficient of -0.13* and a statistical significance level of 0.05.
Book Synopsis Corporate Governance in Japan by : Masahiko Aoki
Download or read book Corporate Governance in Japan written by Masahiko Aoki and published by OUP Oxford. This book was released on 2007-09-06 with total page 480 pages. Available in PDF, EPUB and Kindle. Book excerpt: Debates regarding corporate governance have become increasingly important in Japan as the post-war model of bank-based, stakeholder-oriented corporate governance faces the new pressures associated with globalization and growing investor demands for shareholder value. Bringing together a group of leading scholars from economics, law, sociology and management studies, this book looks at how the Japanese approach to corporate governance and the firm have changed in the post-bubble era. The contributions offer a unique empirical exploration of why and how Japanese firms are reshaping their corporate governance arrangements, leading to greater diversity among firms and new 'hybrid' forms of corporate governance. The book concludes by looking at what effect these incremental but transformative changes may have on Japan's distinctive variety of capitalism.
Book Synopsis Corporate Social Responsibility and Corporate Finance in Japan by : Megumi Suto
Download or read book Corporate Social Responsibility and Corporate Finance in Japan written by Megumi Suto and published by Springer. This book was released on 2018-05-24 with total page 240 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores the linkages between the evolution of corporate social responsibility (CSR) and corporate financing and governance in Japan since the late 2000s. Since the 1990s, increasing economic and financial globalization has steadily eroded the Japanese style of business based on relationships and influenced the awareness and practices of CSR that are unique to Japanese companies. In Japan’s two “lost decades” after the bubble economy, the business model and corporate financing seem to have continued a gradual financial reform toward a more market-oriented system. CSR awareness and practices of Japanese companies have been influenced by social and environmental issues that global society and communities face. Furthermore, the Fukushima nuclear accident in 2011 triggered increasing attention paid to the responsibility of business toward society. In this process, major players in corporate governance and components of governance structure have continued to change. The conventional view of Japanese corporate governance and corporate finance is too narrow to understand this field in Japan. This book is based on empirical research to investigate how multifaceted CSR has aligned with business and finance and has influenced the corporate governance structure of Japanese companies. The findings and discussions in this book act are stepping stones in further research on the linkages between business and society, and provide empirical evidence on changes in Japanese corporate finance and governance.
Book Synopsis Corporate Sustainability by : Ann Brockett
Download or read book Corporate Sustainability written by Ann Brockett and published by John Wiley & Sons. This book was released on 2012-10-01 with total page 218 pages. Available in PDF, EPUB and Kindle. Book excerpt: Invaluable guidance for complete integration of sustainability into reporting and performance management systems Global businesses are under close scrutiny from lawmakers, regulators, and their diverse stakeholders to focus on sustainability and accept responsibility for their multiple bottom line performance. Business Sustainability and Accountability examines business sustainability and accountability reporting and their integration into strategy, governance, risk assessment, performance management and the reporting process. This book also highlights how people, business and resources collaborate in a business sustainability and accountability model. Looks at business sustainability and accountability reporting and assurance and their incorporation into the reporting process Focuses on how the business sustainability and accountability model are impacted by the collaboration of people, business, and resources Presents laws, rules, regulations, standards and best practices relevant to business sustainability performance, reporting and assurance Organizations worldwide recognize the importance of all five EGSEE dimensions of sustainability performance and accountability reporting. However, how to actually assess sustainability risk, implement sustainability reporting, and obtain sustainability assurance remain a major challenge and best practices are evolving. Straightforward and comprehensive Business Sustainability and Accountability hits on all of the hottest topics around sustainability including multiple bottom line (EGSEE) performance and reporting, related financial and non-financial key performance indicators (KPIs), business social responsibility and environmental reporting.
Book Synopsis Investor Oriented Corporate Social Responsibility Reporting by : Jane Thostrup Jagd
Download or read book Investor Oriented Corporate Social Responsibility Reporting written by Jane Thostrup Jagd and published by Routledge. This book was released on 2014-08-27 with total page 141 pages. Available in PDF, EPUB and Kindle. Book excerpt: Reporting organizations' corporate social responsibility activities is difficult - a lack of regulation means that the communication of these activities varies significantly and there is a multitude of ways in which mistakes can be made. The author provides the tools and insights required to produce investor-friendly CSR reports and includes a chapter showing how the investors can integrate CSR in their quantified analysis of investment-opportunities. Features include formulas, conversion standards and CSR note tables which enable the book to be used as a practical handbook as well as in the classroom. Written by an experienced compliance officer with years of experience in reporting CSR, this book is an easy-to-follow guide for practitioners and students and will be required reading for students of accounting, financial reporting and auditing as well as those in industry who want to improve their organization's reporting standards.
Book Synopsis Value Based Management with Corporate Social Responsibility by : John D. Martin
Download or read book Value Based Management with Corporate Social Responsibility written by John D. Martin and published by Oxford University Press. This book was released on 2009-08-19 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt: As the first decade of the 21st century winds down we have seen a sea change in society's attitudes toward finance. The 1990s can best be described as the decade of shareholder supremacy, with each firm trying to outdo the other in their allegiance to shareholder value creation, or as it came to be known, Value-Based Management (VBM). No one seemed to question this culture as the rising firm valuations translated into vast wealth creation for so many. Three significant economic events have reshaped how the public feels about an unbridled devotion to VBM and have defined the last decade: the dot.com bubble in 2000, the infamous accounting scandals of 2001, and the collapse of the credit markets in 2007-2008. In all three of these events the CEOs were portrayed as reckless and greedy and Wall Street went from an object of admiration to an object of scorn. The first edition of this book, Value Based Management: The Corporate Response to the Shareholder Revolution was written to help explain the underpinnings of Value-Based Management. At the time of its publication, few questioned whether the concept was the proper thing to do. Instead, the debate was focused on how to implement a VBM program. With this new second edition, the authors look at VBM after having seen it through good times and bad. It is not their intent to play the blame game or point fingers. Nor is it their intent to provide an impassioned defense of VBM. Instead they provide an academic appraisal of VBM, where is has been, where it is now, and where they see it going.
Book Synopsis Values, Nature, and Culture in the American Corporation by : William C. Frederick
Download or read book Values, Nature, and Culture in the American Corporation written by William C. Frederick and published by Oxford University Press, USA. This book was released on 1995 with total page 332 pages. Available in PDF, EPUB and Kindle. Book excerpt: In Values, Nature, and Culture in the American Corporation, distinguished ethicist William Frederick explores issues of fundamental importance to all who aspire to conduct their business affairs ethically. He begins with an examination of the three value systems in business that are basically incompatible, and therefore in constant tension. The first is the need for managers to efficiently allocate resources for maximum profits. The second is the natural tendency for managers, in pursuit of the first goal, to accumulate power for its own sake. The third is the desire for people in the community to create relationships that will perpetuate these communities. Frederick brings in a range of ideas and concepts from the social sciences as well as the natural sciences to illuminate his discussion. In the final section of the book he explores a range of issues of current concern to managers, including corporate culture and technology.
Book Synopsis Firm Value by : Paolo Saona Hoffmann
Download or read book Firm Value written by Paolo Saona Hoffmann and published by BoD – Books on Demand. This book was released on 2018-08-01 with total page 151 pages. Available in PDF, EPUB and Kindle. Book excerpt: This edited volume aims to discuss the most contemporary state of the determinants of the firm value. This book presents theoretical works as well as empirical studies that contrast the arguments offered by the leading, ground-breaking theories on the firm value. What variables determine the firm value? Are these determinants controllable or uncontrollable by the managers of the companies? Is the impact of corporate governance systems on the firm value symmetrical between different institutional contexts? Do the financial reports affect the value of the firm? What role does corporate social responsibility play as a determinant of the firm value? These and other questions are analyzed and scrutinized step by step throughout this book.
Book Synopsis Responsible Global Leadership by : Mark E. Mendenhall
Download or read book Responsible Global Leadership written by Mark E. Mendenhall and published by Routledge. This book was released on 2020-05-31 with total page 273 pages. Available in PDF, EPUB and Kindle. Book excerpt: The need to ensure principle-driven, legally sound, and ethically acceptable behavior in the global context is not an easy task for leaders. They face the requirement of meeting the needs and expectations of a diverse set of stakeholders. They are increasingly called upon to protect, preserve, and restore the resources of the environment. They are expected to improve human well-being and social equity and recognize and effectively address economic and social issues concerning equality, social justice, and human rights protection. How should leaders in global organizations go about meeting the multiple demands of a complex global stakeholder environment? This book explores the dilemmas, paradoxes, and opportunities that leaders in global organizations of all types confront daily and addresses how managers can and should think about and approach these complex issues in responsible and productive ways. This book will be of interest to students and scholars across business, management and the social sciences more broadly.
Book Synopsis Hard Lessons in Corporate Governance by : Bryce C. Tingle
Download or read book Hard Lessons in Corporate Governance written by Bryce C. Tingle and published by Cambridge University Press. This book was released on 2024-05-30 with total page 315 pages. Available in PDF, EPUB and Kindle. Book excerpt: Examines how and why modern corporate governance practices fail to deliver better economic, managerial, environmental, or social outcomes.
Book Synopsis EBOOK New Zealand Financial Accounting by : Grant Samkin
Download or read book EBOOK New Zealand Financial Accounting written by Grant Samkin and published by McGraw-Hill Education Australia. This book was released on 2015-03-06 with total page 1289 pages. Available in PDF, EPUB and Kindle. Book excerpt: The author and McGraw-Hill Education are proud of our ongoing commitment to New Zealand accounting education. Over six editions we are the only publisher to produce a text that specifically caters to the NZ accounting standards and we are delighted to be building a community of academics who provide feedback and contribute to this evolving work.Grant Samkin and Craig Deegan maintain their commitment to currency with up-to-date coverage of accounting standards and reporting requirements. With numerous local examples and cases as well as great pedagogical features this is the ideal text for studying Financial Accounting in New Zealand.
Book Synopsis Quality of Corporate Social Responsibility Disclosure and Cost of Equity Capital by : Shaofang Li
Download or read book Quality of Corporate Social Responsibility Disclosure and Cost of Equity Capital written by Shaofang Li and published by . This book was released on 2017 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: This article explores the relationship between the quality of corporate social responsibility (CSR) disclosure and the cost of equity capital by analyzing the financial data and CSR reports of A-share listed firms in China from 2008 to 2014. It is shown that the quality of CSR disclosure is negatively related to cost of equity capital of the listed firms. This negative correlation proves to be more prominent among firms of environmentally-sensitive industries. Taking the ownership of the listed firms into consideration, it is further confirmed that the negative relationship between the CSR disclosure and the cost of equity capital is of higher significance for state-owned enterprises (SOEs). Our findings also empirically demonstrate that the quality of CSR disclosure is more negatively related to the cost of equity capital among large listed firms than smaller ones.
