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

Merve Kılıç () and Ali Uyar
Additional contact information
Merve Kılıç: Canik Basari University
Ali Uyar: Fatih University

Chapter Chapter 14 in Corporate Governance, 2014, pp 253-276 from Springer

Abstract: 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.

Keywords: Independent Director; Institutional Ownership; Board Size; Audit Firm; Environmental Disclosure (search for similar items in EconPapers)
Date: 2014
References: Add references at CitEc
Citations: View citations in EconPapers (2)

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-642-45167-6_14

Ordering information: This item can be ordered from
http://www.springer.com/9783642451676

DOI: 10.1007/978-3-642-45167-6_14

Access Statistics for this chapter

More chapters in Springer Books from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().