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Determinants of corporate social responsibility disclosures: the case of the US companies

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  • Grigoris Giannarakis

Abstract

The aim of this study is to increase understanding of the potential effects of corporate characteristics on the extent of corporate social responsibility (CSR) disclosure. The sample consists of companies from the Fortune list for the year 2011 as they are more likely to disclose CSR information. The environmental, social, and governance disclosure scores are introduced in order to determine the extent of CSR disclosure. Results based on the multiple regression models indicate a positive relationship of CSR disclosure to the return on sales, the return on equity and assets while the financial leverage is negatively related with CSR disclosure.

Suggested Citation

  • Grigoris Giannarakis, 2013. "Determinants of corporate social responsibility disclosures: the case of the US companies," International Journal of Information Systems and Change Management, Inderscience Enterprises Ltd, vol. 6(3), pages 205-221.
    • Handle: RePEc:ids:ijiscm:v:6:y:2013:i:3:p:205-221
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    Cited by:

    1. Paul Arkoh & Antonio Costantini & Francesco Scarpa, 2024. "Determinants of sustainability reporting: A systematic literature review," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(3), pages 1578-1597, May.
    2. Atan, Ruhaya & Alam, Md. Mahmudul & Said, Jamaliah & Zamri, Mohamed, 2019. "The Impacts of Environmental, Social, and Governance Factors on Firm Performance: Panel Study of Malaysian Companies," SocArXiv ntz52, Center for Open Science.
    3. Hoang, Thi Hong Van & Pham, Linh & Nguyen, Thanh Thi Phuong, 2023. "Does country sustainability improve firm ESG reporting transparency? The moderating role of firm industry and CSR engagement," Economic Modelling, Elsevier, vol. 125(C).

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