Disclosure of corporate social responsibility (CSR) is an action taken to encourage economic sustainability for businesses, government and local residents. The purpose this study see how profitability, liquidity, managerial ownership affect the CSR disclosure food beverage companies from 2019 2021. selection method used in data collection secondary sources. Sampling purposive sampling because r...

Abstract Based on a large panel of listed firms from 52 countries in the period 2002–2020, we investigate relationship between corporate social responsibility (CSR) and equity risk. We confirm previous evidence that higher CSR scores are related to lower risk measures, considering all types risks: total, systematic, idiosyncratic. Analyzing international sample allows us role country company ch...

According to agency theory, board of directors plays an important monitoring role in reducing information asymmetry and increasing the transparency of financial statements and social responsibility. This research is concerned with examining board diversity and social responsibility of the firms listed on the Tehran Stock Exchange during the years 2011-2015. To do so, a sample of 98 firms was se...

This study aims to provide evidence of the effect board diversity on disclosure Corporate Social Responsibility (CSR) in mining sector companies listed Indonesia Stock Exchange from 2017 2020. The sample used was 156 observations taken by purposive sampling method. proves that there is a positive and significant education level CSR disclosure. However, results this do not gender diversity, nati...

Universities are now becoming more active in the field of Corporate Social Responsibility (CSR). Nevertheless, they do not appear to be granting same degree importance dissemination these activities. This article analyses voluntary corporate social responsibility information disclosed by leading USA universities. We created several indexes disclosure and examined main universities’ characterist...