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The current study sought to assess the banks in South Africa and their compliance with IT disclosures and narrating in their integrated reports for the 2021 financial year, as required by King IV. Empirical analysis was undertaken using a descriptive study based on secondary data from integrated reports of the five (5) biggest banks by asset size and market share. Data was analysed using both content analysis and descriptive statistical analysis. Findings showed no universal compliance with 80% compliance rate being recorded for various recommendations contained in Principle 12 of King IV. Thus, there remains non-compliance by 20% of studied banks with regards to various recommendations. The study recommends that banks strive to make the requisite IT disclosures in their integrated reports, particularly given the importance of such disclosures and related compliance. Further, the disclosure made by banks should be as material and comprehensive as possible and not just a tick-box kind of disclosure. This would enhance the utility of disclosures provided to stakeholders.

This paper examines CSR approaches and practices of local firms in Ethiopia, where the state is still a key player in business life. Moreover, it assesses at which stage Ethiopian CSR is. This mixed-method study includes quantitative analysis through SPSS and qualitative content analysis. A revised CSR practices scale has been conducted on owners/managers and employees of 100 local companies in Ethiopia. Besides, the companies' official websites have been thoroughly reviewed using five variables to understand their CSR approaches and practices better. The findings reveal that Ethiopian companies practice CSR though it is at the stage of fragmented CSR and the priorities differ from the global trend. Most respondent companies generally have excellent legal practices and CSR practices toward employees and customers. However, philanthropy, social sustainability, and management of CSR are remarkably at a mediocre level. Content analysis shows similarity with the results of quantitative study, to the exclusion of philanthropy. Notably, the hierarchy derived from our research varies also with Visser's CSR model.

This study aims to determine the factors influencing carbon emissions disclosure in basic and chemical industrial companies listed on the IDX in 2016-2019. The research approach used in this study is a quantitative approach of the Explanatory Research type to explain the relationship between the independent and dependent variables through hypothesis testing. The sample selection was used using a purposive sampling method with the following criteria. Data in the form of financial reports and company annual reports were obtained from the website of the Indonesia Stock Exchange ICMD (Indonesian Capital Market Directory), and www.finance.yahoo.com. The data used in this study are time series and cross-section data. Based on the research that has been done, it can be concluded that the Good Corporate Governance variable has a positive and significant effect on Carbon Emissions Disclosure; Managerial Ownership Variables have a negative and significant effect on Carbon Emissions Disclosures; firm Value Variables do not affect Carbon Emissions Disclosures, Leverage Variables do not affect Carbon Emissions Disclosures, Company Size Variables have a positive and significant effect on Carbon Emissions Disclosures, Good Corporate Governance Variables, Managerial Ownership, Firm Value, Leverage and Firm Size jointly influence Carbon Emissions Disclosure. The results of this study can provide information for regulators, company management, investors, creditors, and other interested parties to understand the importance of the supervisory function in a company.

The mining industry in Indonesia has a high enough capitalization value to attract investment. The more investors that invest, the higher the stock price and the value of the firm, yet the mining sector's share price has changed throughout time. The mining industry in Indonesia must likewise be mindful and worried about the environment. Previous research has not explored the correlation between profitability and firm value, which contributes as a mediator. This resulted in a clear gap in the literature. This study contributes to filling a gap in the literature. The mining sector businesses listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020 were chosen as the population, with a total sample of 11 companies selected using the purposive selection approach. The data analysis process has been carried out using SPSS version 28 software. The study's findings revealed that corporate social responsibility and corporate management skills had little influence on business value. Furthermore, the findings of this research show that profitability, as a moderating variable in this study, is a complete mediator of social responsibility and managerial ability to firm value. The presence of profitability mediation in this research yields substantial findings, serving as a warning to investors.

Mining sector companies are closely related to pollution, waste, and strong interactions with the environment. If the pollution and waste are ignored, it will cause environmental damage that consequently impacts environmental sustainability and the community around the company. Therefore, companies are requested to address environmental and social issues through corporate social responsibility activities. Determinants of corporate social responsibility disclosure include company size, liquidity, leverage, and profitability. The purpose of this study is to examine the effect of the determinants of corporate social responsibility disclosure on corporate social responsibility in mining companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2020. The number of sample companies studied was seven mining sector companies, and the number of data tested was 35 (for five years). The data used in this research were derived from financial and sustainability reports. The sampling technique used in this study was the saturated sample. Data were analyzed using regression analysis processed using the SPSS application. This study revealed that company size, liquidity, leverage, and profitability affect corporate social responsibility disclosure.

The study examined the sensitivity analysis of the impact of Covid-19 on Corporate Sustainability and Company Performance of South African listed companies. The study employed secondary data retrieved from the annual reports of the selected companies. Stakeholder Theory and the Traditional Theory of Economics and Finance from the theoretical foundation of this study. Data retrieved from 40 companies for the period 2010 -2021 was analyzed using panel fully modified ordinary least squares (FMOLS) and dynamic ordinary least square (DOLS) methods, representing all sectors with the help of a convenience sampling method. Findings revealed a strong relationship between corporate sustainability performance and company performance with other explanatory variables. This study also implied that the impact of the Covid-19 pandemic was so sensitive on South African companies and companies must pay strong attention to recovery strategies suggested to reduce the severity of the impact on them and ensure a quick recovery.

This research aims to explore the extent of COVID-19 reporting by the banking sector in a developing economy after the 2020 experience in the absence of known pandemic standards. The subject of this research is the 2021 top six banks from South Africa, a country classified as a developing economy. An unobtrusive research method was employed. Data were collected from the banks’ integrated reports for 2020/2021 depending on the banks’ financial year period. Document analysis was done and a technique of counting and recording the number of mentions for each COVID-19 content or capital category was employed. Findings indicated that Standard Bank, which was ranked top of the six, took the lead in the extent of COVID-19 reporting based on a recently suggested reporting framework that has not yet been contrasted by the rest of the researchers. A correlation analysis showed a significant positive relationship between the bank size and the extent of COVID-19 disclosure by the sampled banks. The study indicated that the top South African banks significantly reported on the COVID-19 pandemic despite the absence of guiding reporting standards. However, there is a need for another study to develop an index that will show different levels of disclosure extent.

Ready-made garments (RMG) are one of the most critical sectors in the economy of the South Asian region in terms of the labor force employed and export earnings. This research study aims to determine the Corporate Social Responsibility Stakeholders dimension and its influence on textile firms Performance. The study used organizational legitimacy as mediating variable between the CSR stakeholders and firms’ performances. The research study was used in the quantitative analysis approach to determine the cause and effect of the relationship between CSR and Textile firm’s financial and non-financial performance. Though the study collected primary data & secondary data from 250 respondents using survey questionnaires, the researcher obtained secondary data by analyzing the audited annual and sustainability reports of various RMG companies. We have collected data by conducting a focus group interview forming a team of employers, top-level managers, and CSR officers. We asked them all the questions, filled it, tapped it, reserved it for the interpretations. We have surveyed 67 industries, but it enabled us to collect the data from the 50 sectors—the data collected from 2016 April to 2018 December. Our study has some limitations in that the sample size is small compared to the other research. SPSS-23 & MS-Excel were used to analyze the collected data. CSR practices benefitted RMG companies in terms of long-term sustainable development by increasing the firm’s financial and non-financial performance of the RMG sector.

This study aims to determine and analyze the effect of earnings management and media exposure on corporate social responsibility disclosure moderated by corporate governance. This study uses secondary data on manufacturing companies listed on the Indonesia Stock Exchange for a five-year period from 2016 to 2020. The sample selection used the purposive sampling method so that a total of 67 observations met the specified criteria. This study was tested using multiple linear regression and Moderated Regression Analysis. The results of this study provide empirical evidence that earnings management and media exposure have a positive effect on corporate social responsibility disclosure. Corporate governance with the proxies of the board of commissioners, independent commissioners and audit committees in weakening the influence of earnings management on corporate social responsibility disclosures each shows insignificant results. Meanwhile, corporate governance with the proxies of the board of commissioners and the audit committee was found to be able to strengthen the influence of media exposure on corporate social responsibility disclosure. However, independent commissioners cannot strengthen the influence of media exposure on corporate social responsibility disclosure.

This study aims to construct a pentuple bottom line hierarchical pyramid at PT Bank Negara Indonesia Tbk. The triple bottom line is the key to drive the success of implementing business sustainability. The pentuple bottom line is a deconstruction of the triple bottom line concept. The researcher used a postmodernist paradigm with imaginary dialogue as a research method. The imaginary dialogue consists of two specialists namely accountant and investor. The result of this research is a pentuple bottom line hierarchical pyramid model. The pentuple bottom line hierarchical pyramid is a model for measuring company managerial performance consisting of ethical responsibilities, profit, people, planet, and prophet. First, ethical responsibilities are ethical responsibilities, the company has an obligation to carry out good and fair business practices, second, profit is an effort to fulfill the company's economic welfare third, people, the company tries to provide benefits and advantages for the stakeholders, fourth, planet, the company can preserve the environment, the fifth, prophet is mental or spiritual balance in the process of preserving life, business organizations must consider the expression of God-consciousness, transcendental consciousness, honesty, the ability to self-contemplate and sincere love

This research aims to investigate and analyze the effect of corporate social responsibility disclosure on firm value, either directly or indirectly, by involving innovation as a mediator. This study uses secondary data on manufacturing companies listed on the Indonesia Stock Exchange for a period of four years from 2015 to 2018. The sample selection method uses the purposive sampling method with several criteria to produce 104 companies as the research sample so there are 416 observations. The analysis technique used is a simple and multiple linear regression analysis technique using the STATA 13 application as well as the Sobel Test for mediation tests. The results of this study provide empirical evidence that both in quality and quantity corporate social responsibility disclosure has an effect on increasing firm value. The results also show that corporate social responsibility disclosure cannot increase firm value through innovation due to a lack of research and development activity in most manufacturing companies because research and development activities require a long time and process as well as ineffective patent protection. Innovation has an insignificant effect on firm value due to the high cost of research and development can have an impact on large costs that reduce profits. However, innovation can be increased by corporate social responsibility disclosure, which means investing in corporate social responsibility disclosure can indirectly encourage the development of innovative product and process activities in the company. Innovation becomes a partial mediation variable so that innovation works partially in mediating between corporate social responsibility disclosure and firm value.

This study aims to analyze the effect of environmental performance and Corporate Social Responsibility (CSR) on financial performance and its impact on market reactions in manufacturing companies listed on Proper 2014-2018. The research method uses path analysis with the SPSS 22 as many as 39 companies listed on the Indonesia Stock Exchange in 2014-2018 with Purposive Sampling. The results showed that environmental performance had no significant effect on financial performance. CSR has no significant effect on financial performance. environmental performance has no significant effect on market reaction. CSR has no significant effect on market reactions. financial performance has a significant effect on market reaction

Top managers are recognized as important forces in fostering the spread of ethical spirits and responsible behaviors in organizations. The purpose of this paper is to explore the impact of personal ethical values and demographics (age, gender, and education level) on top managers’ CSR perceptions in Ethiopia. A quantitative approach involving a structured questionnaire was used to collect data from 294 executive managers of four sectors (floriculture, food, textile, and banks). Multiple linear regressions were employed to analyze the data. The analysis revealed that while some personal demographics, i.e., age and educational level had no impact on Ethiopian managers’ CSR perception, gender was positively and significantly correlated with managers’ CSR perception. Additionally, the analysis indicated that managers’ personal moral values had significantly influenced Ethiopian managers’ CSR perception.

Corporate value is a quality measure that indicates the consistency and sustainability of a company. Good corporate value can only be attained if the company has consistent financial performance, and that value will be used by decision makers inside or outside the company as the guide before making action. Attaining good corporate value should need comprehensive strategies integrated with company operation. Among those strategies is non-financial activity or social responsibility. This research expects that the disclosure of social responsibility by the company will adorn corporate image and give good impact on profitability and corporate value. This research is aimed to examine the effect of social responsibility disclosure on profitability and corporate value. Data testing was conducted using robust regression test and applied on 1306 data of public companies that are listed at Indonesia Stock Exchange on period 2015-2018. Result of the test shows that social responsibility affects profitability and corporate value.
  

This study examines the relationship between stock price crash risk (SPCR) or the risk of a stock price collapse with strategy, practice, and quality of sustainability reports. This research uses archival data and verification methods. Data analysis using descriptive statistics, regression, classic assumption, and path analysis. This phenomenon arose due to the large number of SPCRs which resulted in losses for investors in the capital market. Samples were taken based on judgment sampling and found 304 reporting studied during the period from 2010-2017 (8 years). The outcomes of this study are the strategy and practice of standalone sustainability reports have a positive effect on the quality of sustainability reports. The quality of sustainability reports (SRQ) mediates the strategy and practice of standalone sustainability reports against SPCR.

The purpose of this study is to construct a faculty sustainability reporting (SR) guideline to support the Sustainable Development Goals (SDGs). A prior study found sustainable activity followed by voluntary disclosure increasing the trust from stakeholders. Faculty as a part of the university can also take their role to support the SDGs from their own sustainable activity. Based on that finding, to support the SDGs and increasing the trust from stakeholders, the Faculty may disclose their sustainable activity to a stand-alone report. Because the faculty is a different entity from the company, it is necessary to create its own SR guidelines. This study uses GRI Standard as the main reference to make the faculty SR guideline and compares the guideline with faculty abilities in daily operation. The results of this study found that not all the GRI Standard items relevant to faculty daily operation. There are 26 items that the faculty can do and can be disclosed from its daily operation.

Though it is called corporate social responsibility (CSR), it is the people in the organization particularly, top managers who develop and get implemented corporate social policies. Organization behavior is the reflection of their top managers. However, exploration of the role of top managers in spreading CSR in the organization is scant in the literature. The purpose of this paper is to explore the impact of top managers’ CSR perceptions on firm-level CSR in Ethiopia. Structured questionnaires were used to collect data from 294 executive managers of four sectors, namely textile, food, bank, and floriculture industries. Multiple hierarchical regression and process macro 3.3 were employed to analyze the data with the aid of SPSS. The analysis reveals that top managers’ CSR perception is a significant predictor of firm-level CSR behaviors. The result also shows that corporate ethical culture fully mediates the relationship between top managers’ CSR perception and organization CSR. Moreover, transformational leadership has a moderating effect between the direct top managers’ CSR perception and firm-level CSR relationship.

The main reasons for corporate participation in environmental and social disclosure are stability, development, and continuity through participation in protecting the environment and optimizing the use of available resources. As well as the company practices and participation in society of the most important means to create a good image of the company in the community. There is a rise demand for companies to take accountability for their environmental and societal impacts. A core role of the Audit Committee (AC) is to help the board of directors in overseeing the company's reporting policy and oversees the quality of financial reporting in the company. This study examined the impact of audit committee characteristics on the level of environmental and social disclosures in listed banks in Borsa Istanbul. The results of the study showed that there is no statistically significant relationship between the characteristics of the audit committee and the environmental and social disclosures. Consequently, these characteristics have no effect on the volume or type of disclosure and their inability to predict them.

An important objective of business research is to understand how organizational practices can influence consumer attitude and behaviors in order to help achieve organizational goals via consumer purchase intention. It was proposed and found in this study that consumers’ perceptions of certain Corporate Social Irresponsible (CSI) practices serves as antecedents of consumer purchase intention (PI) via corporate reputation (CR) and consumer attitude (CA). On the one hand, this finding may help understand the “black box” between CSI practices and PI. On the other hand, while CR refers to customers’ evaluations of the reputation of the organization and CSI represent a significant channel the organization uses to channel its irresponsible behavior to the community, CR and CA literatures have not comprehensively examined the effect of CSI practices on consumers CA and CR beliefs.  The findings in the hierarchical regression from a sample of 455 consumers of products in a large corporate organization in Kenya as a study documenting a negative association between CSI practices and CR and CA with PI suggests that consumers draw inferences from the CSI-related treatment they receive in assessing the supportiveness of the organization. By implementing CSI practices that demonstrate the organization does not care about the community and values their contribution, organizations are likely to be perceived as engaging in a high level of irresponsible behaviour. The results of this study add to our knowledge about the antecedents of CR and CA. Moreover, this study bridges the gap in the literature, by combining CSI, CR, CA and PI.

This study aims to determine the influencing factors of the banks to join corporate social responsibility activities. Within this scope, annual data of 23 deposit banks in Turkey for the periods between 2005 and 2015 was taken into the consideration. In addition to this situation, panel probit model was used in the analysis so as to achieve this objective. According to the results of the analysis, it was determined that there is a negative relationship between CSR activities and nonperforming loans ratio. This situation shows that banks do not prefer to make social responsibility activities in case of higher financial losses. In addition to this situation, it was also identified that there is a positive relationship between return on asset and corporate social responsibility activities of the banks. In other words, it can be understood that Turkish deposit banks, which have higher profitability, joint more CSR activities in comparison with others.