Nusantara Science and Technology Proceedings
4th Economics, Business, and Government Challenges 2021

Corporate Social Responsibility Mandatory Disclosure: The Effect on Firm Performance

Helmy Sukiswo (Universitas Pembangunan Nasional “Veteran” Jawa Timur, Surabaya 60294, Indonesia)
Rizdina Azmiyanti (Universitas Pembangunan Nasional “Veteran” Jawa Timur, Surabaya 60294, Indonesia)
Warsame Abdiaziz Hassan (SIMAD University, Somalia)

Article Info

Publish Date
31 May 2022

Abstract

The study aims to analyze the effect of corporate social reporting (CSR) mandatory disclosure on firm performance. This study uses a literature review with five selected articles. The data collection method uses several keywords related to the topic. Several proxies are used to measure firm performance. The result shows that the regulation of mandatory disclosure cannot affect firm performance at all. The different proxies can be one of the factors for a different result. In India, there are two different results even though the regulation has been implemented a few years ago. It indicates the need for the government to explain more about the new regulation because, at some point, companies are confused to apply the new regulation. In China, the studies proved that corporate social responsibility in mandatory disclosure is significantly affect the firm’s performance. In this case, it is mentioned that the awareness of companies in China can be classified good to understand the regulation. For further research, governement involvement can be added to test the effect.

Copyrights © 2021




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Nusantara Science and Technology Proceedings
Website

Abbrev

nuscientech

Publisher

Future Science

Subject

Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology

Description

NST Proceeding supports regional research communities to globalise their findings in Science and Technology by providing an open access, online platform in line with international publishing standards and indexing scholarly conference proceedings. The current emphasis of the NST Proceeding includes ...