The concept of corporate social responsibility (CSR) has gained much attention and been currently practiced by many companies. This study examined the role CSR disclosure as a signal on liquidity in creating value for firms. We effects moderation using subgroup analysis sample 77 manufacturing sector firm that listed IDX with three years data observations. By Chow test, results show is related ...

A growing number of companies are issuing corporate social responsibility (CSR) reports to publicize their commitment sustainable development. However, skepticism remains among stakeholders about firms’ CSR information, which could hinder the success worldwide campaigns. Our paper examines mechanisms how disclosure resonates with and influences attitudes towards firms. Extending current knowled...

The progressive expansion of Corporate Social Responsibility (CSR) has been accompanied by an increasing interest from regulators and market analysts. Governments and supra-national organisations have issued guidance rules on CSR, while market analysts have created a set of gatekeepers focused on its evaluation, publishing rankings and comparative reports. The UN Global Compact and the sustaina...

Large firms operating in underdeveloped institutional environments of transition economies tend to invest seemingly unrewarded corporate social responsibility (CSR) initiatives. To explain this phenomenon, we extend the literature on motives behind CSR disclosure agribusiness from perspective organizational legitimacy. The thesis is that self-interest rationales for disclosure, as advocated by ...

Taking the data of Shanghai and Shenzhen A-share listed companies from 2010 to 2019 as samples, this paper finds that there is A “pressure-promoting” effect analysts’ optimistic predictions on impression management CSR information disclosure. Further research shows that, compared with enterprises better performance, “pressure promotion” prediction more significant for poor performance. Compared...