PENGARUH CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN MANAJEMEN SEBAGAI VARIABEL MODERATING(Studi Empiris Pada Perusahaan High Profile Berbasis Sumber Daya Alam Yang Terdaftar Di BEI)

This reseach has title the influence of Corporate Social Responsibility disclosure to firm value with management ownership as the moderating variable. The reseach purpose to know the influence of Corporate Social Responsibility disclosure to firm value and to know management ownership would be get strong relations Corporate Sosial Responsibility disclosure with firm value. Hipotesis of this reseach though Corporate Social Responsibility disclosure can be influence to firm value and management ownership would be get strong relations between Corporate Social Responsibility disclosure with firm value. Sample of this reseach is the high profile company with natural resources of Bursa Efek Indonesia (BEI) listing in 2008. There are 34 company of 68 population fulfilling criterian by using purposive sampling methode. The methode analysis of this research used multiple regression analysis. The result of study show that nothing influence of Corporate Social Responsibility disclosure to firm value. And management ownership wouldn’t be get strong relations between Corporate Socioal Responsibility disclosure with firm value

Does Institutional Context Affect CSR Disclosure? A Study on Eurostoxx 50

We propose to investigate the relationship between corporate social responsibility disclosure and institutional/environmental factors among a sample of European listed companies. We find that, by using several traditional explicative variables, institutional factors affect the level of CSR disclosure, in a context where the EU Commission has been paying growing attention to social and environmental accountability of listed companies (see the EU Dir. 95/2014). Our findings are further supported by multivariate regression, where ESG score (measure of CSR disclosure) is regressed on nine variables which represent the expression of institutional factors. By looking at the institutional determinants of CSR disclosure, we are seeking to pose a challenge for future research agenda, in order to understand whether CSR does actually reflect an effective commitment of firms to accounting practices and rules, as a form of social behavior, or whether it is just a tool to manage stakeholders’ perception and to comply with regulation

Scalar and vector games in the evaluation of social and environmental disclosure and their relationship with market value

This study evaluated the association of social, environmental and socio-environmental disclosure with the market value of Brazilian companies with high environmental impact based on the Game Theory. To perform the analysis, rankings were developed by using scalar and vector gaming techniques. After the construction of the rankings, the association between them was verified through Kendall’s correlation analysis. The findings indicate a positive association of social, environmental and socio-environmental disclosure with the market value of Brazilian companies with high environmental impact. In addition, there was an increase in the degree of association during the investigated periods. This result suggests that the market is increasingly demanding regarding the disclosure of this information, which indicates that the disclosure of these information can bring competitive advantages in relation to the market value

Sustainability disclosure and reputation: a comparative study

This paper aims to explore the relationship between a company’s sustainability disclosure and its reputation. The sample consists of 57 companies in the Dow Jones Sustainability Index (DJSI) and a control group belonging to the Dow Jones Global Index (World1), matched on country, industry and size. The extent of sustainability disclosure is determined using the content analysis method performed via multimedia. The empirical research provides evidence that reputation does affect the extent of sustainability disclosure. Furthermore, results indicate that European companies disclose more than US companies. This paper is exploratory in nature as it investigates the effects of reputation on corporate sustainability disclosure (CSD). It also examines sustainability disclosure by type of information – strategic, financial, environmental and social – and it extends previous studies on CSD by concentrating on information released not only on annual reports, but also in multimedia, such as social reports, environmental reports and sustainability reports.sustainability disclosure; reputation; legitimacy theory; USA, Europe, UK; content analysis

The Impact of the Criminalization of HIV Non-Disclosure on the Health and Human Rights of “Black” Communities

The criminalization of HIV non-disclosure has become a hot topic for discussion and debate amongst human rights advocates, HIV/AIDS service providers, and people infected and affected by HIV/AIDS. This paper explores the inherent problems with HIV non-disclosure laws. These laws are ambiguous and pose a serious threat to public health policy and programming by obstructing the fundamental human rights of people infected and affected by HIV/AIDS. Using a human rights framework, this paper explores the impact of non-disclosure laws on the health and rights of African, Caribbean, and Black-Canadian communities and proposes ways to address the shortcomings of HIV non-disclosure laws and inadequate social policies

Disclosure of Maternal HIV Status to Children: To Tell or Not To Tell . . . That Is the Question

HIV-infected mothers face the challenging decision of whether to disclose their serostatus to their children. From the perspective of both mother and child, we explored the process of disclosure, providing descriptive information and examining the relationships among disclosure, demographic variables, and child adjustment. Participants were 23 mothers and one of their noninfected children (9 to 16 years of age). Sixty-one percent of mothers disclosed. Consistent with previous research, disclosure was not related to child functioning. However, children sworn to secrecy demonstrated lower social competence and more externalizing problems. Differential disclosure, which occurred in one-third of the families, was associated with higher levels of depressive and anxiety symptoms. Finally, knowing more than mothers had themselves disclosed was related to child maladjustment across multiple domains. Clinical implications and the need for future research are considered

Political, social and economic determinants of corporate social disclosure by multi-national firms in environmentally sensitive industries

Using examples from environmentally sensitive industries, the paper examines the determinants of corporate social disclosure (CSD). The paper moves beyond the traditional literature in two respects. First it is international in scope, examining the accounting disclosure responses of multi-national companies to the pressures implied by the nature and scope of their operations. Second, variables measuring political risk and social development are developed so that these pressures can be measured, thereby introducing new dimensions to the literature. In common with previous studies, financial risk, size and other control variables are included. The relationships are tested econometrically utilising regression techniques not previously applied in the CSD literature but nonetheless more generally appropriate when using count dependent variables. Results suggest that managers feel an unequal sense of responsibility to different constituencies and their disclosure priorities are determined by stock market accountability, lobbying power of their domestic audience and the political risk of their activities rather than the impact of their activities in countries of operation

Social Disclosure

Globally, there is a growing interest in using disclosure rules in corporate and securities law to achieve social policy goals. The blending of corporate law with social issues is a transformation of disclosure obligations, which have traditionally focused on reducing information asymmetries and instilling confidence in the market. At the same time, the amalgamation of disclosure requirements with social goals signals a convergence of private and public goals. Private corporations are now being asked to take on a role in promoting social policies—a role traditionally allocated to governments. Against this background, this article examines the utility of disclosure rules to promote social policies. The article finds that the role for public issues in the private area of corporate and securities law is limited, but concludes — from a comparative perspective — that disclosure rules which are narrow in scope and boast a high degree of specificity can be effective supplementary devices for curing corporate ills