哪些内部因素促使企业进行社会报告?发展中国家视角下的实证研究

A. Chakraborty
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引用次数: 0

摘要

研究目的:本研究考察了2011年至2015年期间孟加拉国银行公司内部因素和法定监管令对企业社会报告程度的影响。设计/方法/方法:在运用内容分析构建社会披露指数的基础上,运用多元回归分析对研究关键变量的若干假设进行检验。研究发现:社会报告披露指数的描述性统计并未显示出法定监管令对企业社会报告程度的显著影响。研究发现,董事会会议和董事会专业知识对公司社会报告具有显著的正向影响,而公司规模与公司社会报告呈负相关;因此,这意味着相对较小的公司在社会报告方面表现更好。然而,董事会规模和公司网络对公司社会报告没有显著影响。理论贡献/独创性:该研究对企业不同的内部因素,特别是政府如何运用SRO等法律安排来激励企业开展企业社会活动和信息披露的理论方面做出了贡献。本研究进一步强化了资源依赖理论在企业社会责任中的应用。实践者/政策启示:实证结果表明,由于孟加拉国的企业社会责任是自愿实践的,政府对企业社会责任支出的免税等政策并没有产生太大的影响。研究局限:本研究可以采用多行业数据进行调查,进一步探索行业差异,但由于孟加拉国其他行业的企业社会责任报告较差且不一致,因此仅纳入银行业上市公司,以获得适当的结果和发现。稿件类型:研究论文。关键词:企业社会报告,内部因素,监管影响,银行业JEL分类:M14
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Which Internal Factors Drive Companies to Social Reporting? An Empirical Study from A Developing Country Perspective
Research Aim: This study examines the influence of firms’ internal factors and the impact of a statutory regulatory order on the extent of corporate social reporting by banking firms in Bangladesh in the period from 2011 to 2015. Design/Methodology/Approach: Besides using content analysis to construct a social disclosure index, multivariate regression analysis was performed to test a number of hypotheses related to the key variables of the study. Research Findings: The descriptive statistics of the social reporting disclosure index do not show a notable impact of the statutory regulatory order on the extent of firms’ social reporting. The study found that board meetings and board expertise have a significant positive impact on firms’ social reporting, while firm size is negatively associated with firms’ social reporting; thus, meaning that comparatively smaller firms perform better in terms of social reporting. However, no significant impact is found for board size and firm network on firms’ social reporting. Theoretical contribution/Originality: The study has contributed theoretical aspects about firms’ different internal factors and, particularly, how legal arrangements like SRO can be applied by the government to motivate a firm to undertake corporate social activities and disclosures. The application of resource dependence theory to CSR has been further fortified with this investigative study. Practitioner/Policy Implication: The empirical result implies that as CSR is practiced voluntarily in Bangladesh, such policies of government like tax exemption on CSR expenditure has not had much of an impact. Research Limitation: This study can be investigated with multi-industry data to further explore industry variations, but, due to poor and inconsistent CSR reporting of other industries in Bangladesh, only listed firms in the banking industry have been included to obtain appropriate results and findings.  Type of Manuscript: Research Paper. Keywords: Corporate Social Reporting, Internal Factors, Regulatory Impact, Banking Industry. JEL Classification: M14
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