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Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed Firms Carmelo Reverte ABSTRACT. The aim of this paperis to analyze whether a number of firm and industry characteristics, as well as media exposure, are potential determinants of corporate social responsibility (CSR) disclosure practices by Spanish listed firms. leverage seem to explain differences in CSR disclosure practices between Spanish listed firms. The most influen-tial variable for explaining firms' variation in CSR ratings is media exposure, followed by size and industry. Therefore, it seems that the legitimacy theory, as captured by those variables related to public or social visibility, is the most The aim of this paper is to analyze whether a number of firm and industry characteristics, as well as media exposure, are potential determinants of corporate social responsibility (CSR) disclosure practices by Spanish listed firms.

10(4), pages 569-590, September. Determinantsof Corporate Social Responsibility DisclosureRatings by SpanishListed Firms CarmeloReverte ABSTRACT. The aim of this paperis to analyze whether a number of firm and industry characteristics, as well as media exposure, are potential determinants of corporate social responsibility (CSR) disclosure practices by Spanish listed firms. Firm size, Profitability, Liquidity, Leverage, Dividend and Firm growth are the key factors considered in determining Corporate Social Responsibility (CSR) disclosure and practice in many previous studies which revealed mixed results Abubakar Abdu (2016). responsibility item list is based on the set of Guideline of Corporate Social Responsibility for Listed Firms issued b y Shenzhen Stock Exchange (SZSE) and some international standar ds such as Determinants of Corporate Social Responsibility Disclosure: An Empirical Study of Polish Listed Companies Justyna Dyduch 1 ID and Joanna Krasodomska 2,* ID 1 Department of Economics, Finance and Environmental Management, AGH University of Science and Technology, Gramatyka 10, 30-067 Krakow, Poland; jdyduch@zarz.agh.edu.pl Furthermore, political, social, and cultural factors influence the CSR disclosure agenda. We find crucial differences between the determinants of CSR disclosure in developed and developing countries.

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Determinants of corporate social responsibility disclosure ratings by spanish listed firms

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(CSRD) practices in as such, there are more young listed firms in Palestine than in Jordan. 4. Hackston D, Milne MJ (1996) Some determinants Aug 12, 2019 Sustainability and Corporate Social Responsibility (CSR) have become U.S. publicly listed firms to adopt a common set of CSR reporting standards.

J Bus Ethics, 88 , 351–366. Article Google Scholar Reverte, C. (2009). Determinants of corporate social responsibility disclosure ratings by Spanish listed firms.
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Empirical studies have shown that CSR disclosure activism varies across companies, industries, and time (Gray et al., Accounting, Auditing & Accountability Journal Journal of Business Ethics (2009) 88:351-366 DOI 10.1007/sl0551-008-9968-9 Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed Firms Carmelo Reverie Request PDF | Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed Firms | The possibility of measuring and comparing sustainability performance is generally taken Carmelo Reverte, 2009. "Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed Firms," Journal of Business Ethics, Springer, vol. 88(2), pages 351-366, August.

Corporate Governance Report 2020. 57. Board of Directors and with sustainability in our genetic code, we define our purpose as important competitive factors, and Alfa Laval continued its work to Administration from IESE in Spain.
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Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed Firms. Journal of Business Ethics. Sadjiarto, A. (2011). Pelaporan Aktivitas Lingkungan dan Akuntansi Lingkungan. In : Seminar Nasional dan Call For Papers Lingkungan Hidup 2011. Saputra, S. E. (2016). The study makes a significant contribution to the corporate social responsibility (CSR) disclosure literature by offering the first study of its type undertaken in Egypt as an example of a developing country that examines the determinants of individual and aggregated types of CSR information.

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88(2), pages 351-366, August. The most influential variable for explaining firms’ variation in CSR ratings is media exposure, followed by size and industry. Therefore, it seems that the legitimacy theory, as captured by those variables related to public or social visibility, is the most relevant theory for explaining CSR disclosure practices of Spanish listed firms. The aim of this paper is to analyze whether a number of firm and industry characteristics, as well as media exposure, are potential determinants of Accounting Organizations and Society, Vol. 17, No 6, pp 595-6 12, 1992 Printed in Great Britain 0361-3682/92 $5 00+ 00 Pergamon Press Ltd DETERMINANTS OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE: AN APPLICATION OF STAKEHOLDER THEORY ROBIN W. ROBERTS Scbool of Accountancy, University of Missouri-Columbia Abstract A lack of sufficient theoretical support for models designed to explain Determinants of corporate social responsibility disclosure ratings by Spanish listed firms.