The Impact of Each Element of Corporate Social Responsibility Disclosure on Firm Value

被引：0
|
作者：
Kristyanto, Claudia Maharani [1 ]
Sanjaya, I. Putu Sugiartha [1 ]
机构：
[1] Univ Atma Jaya Yogyakarta, Yogyakarta 55281, Indonesia
来源：
PROCEEDINGS OF THE 6TH INTERNATIONAL ACCOUNTING CONFERENCE (IAC 2017) | 2017年 / 55卷
关键词：
Corporate Social Responsibility Disclosure (CSRD); Elements of CSRD; Firm Value; Tobin's Q; VOLUNTARY DISCLOSURE; MANAGEMENT;
D O I：
暂无
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
The research examines the impact of each element of corporate social responsibility on firm value. The research uses 148 samples that are taken from 74 manufacturing companies that are listed on the Indonesia Stock Exchange (IDX) from 2012-2013. Firm value is measured using Tobin's Q and each element of Corporate Social Responsibility Disclosure (CSRD) is measured using the GRI G3.1 index and checklist. The result of the research is that the human rights element of CSRD positively impacts firm value, while the economic, environmental, labor, society, and product responsibility themes of CSRD do not impact firm value. This suggests that companies who disclose the human rights theme of CSRD will have higher firm value, thus attracting more investors.
引用
收藏
页码：142 / 145
页数：4
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