IDEAS home Printed from https://ideas.repec.org/h/spr/sprchp/978-3-642-45167-6_14.html
   My bibliography  Save this book chapter

The Impact of Corporate Characteristics on Social Responsibility and Environmental Disclosures in Turkish Listed Companies

In: Corporate Governance

Author

Listed:
  • Merve Kılıç

    (Canik Basari University)

  • Ali Uyar

    (Fatih University)

Abstract

Corporate social reporting proposes several advantages to corporate entities of our time, for instance; it enhances an entity’s image and position, and it strengthens community relations, and legitimizes the entities of activities. This study seeks to explore the nature and extent of the corporate social and environmental reporting (CSER) practices of manufacturing companies listed on the Istanbul Stock Exchange. The study also examines the impact of the corporate characteristics on the CSER disclosures of these listed companies. The sample of the study consists of manufacturing companies listed on the Istanbul Stock Exchange (ISE) in 2010. The related data was collected by adopting content analysis of annual reports of the constituent companies. The relationship between the CSER disclosures with corporate characteristics was investigated with multiple regression analysis. The model includes a dependent variable (i.e. corporate social and environmental reporting index) and eight independent variables (i.e. firm size, profitability, leverage, auditor size, ownership structure, proportion of independent directors on board, listing age, and industry). The contribution of this paper to the literature is of great importance, because there is no prior study in Turkey that has dealt with the relationship between the firm characteristics and corporate social responsibility and environmental reporting disclosure level to this extent.

Suggested Citation

  • Merve Kılıç & Ali Uyar, 2014. "The Impact of Corporate Characteristics on Social Responsibility and Environmental Disclosures in Turkish Listed Companies," Springer Books, in: Samuel O Idowu & Kiymet Tunca Çaliyurt (ed.), Corporate Governance, edition 127, chapter 0, pages 253-276, Springer.
    • Handle: RePEc:spr:sprchp:978-3-642-45167-6_14
    DOI: 10.1007/978-3-642-45167-6_14
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Nikola LEVKOV & Nikolina PALAMIDOVSKA-STERJADOVSKA, 2019. "Corporate Social Responsibility Communication In Western Balkans Banking Industry: A Comparative Study," Management Research and Practice, Research Centre in Public Administration and Public Services, Bucharest, Romania, vol. 11(3), pages 17-30, September.
    2. Alicia Girón & Amirreza Kazemikhasragh & Antonella Francesca Cicchiello & Eva Panetti, 2021. "Sustainability Reporting and Firms’ Economic Performance: Evidence from Asia and Africa," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 12(4), pages 1741-1759, December.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:sprchp:978-3-642-45167-6_14. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.