Determinants of Corporate Social Responsibility: Evidence from the Zimbabwe Stock Exchange Listed Firms
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| Format: | research article |
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Globeedu Group
2023
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| Online Access: | https://cris.library.msu.ac.zw//handle/11408/5365 |
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| author | Chosani Simon Newton Chinyamunjiko Chalton. N. Nyakurimwa |
| author2 | Lecturer, Department of Accounting Sciences, Midlands State University, Zimbabwe |
| author_facet | Lecturer, Department of Accounting Sciences, Midlands State University, Zimbabwe Chosani Simon Newton Chinyamunjiko Chalton. N. Nyakurimwa |
| author_sort | Chosani Simon |
| collection | DSpace |
| description | Abstract |
| format | research article |
| id | ir-11408-5365 |
| institution | My University |
| publishDate | 2023 |
| publisher | Globeedu Group |
| record_format | dspace |
| spelling | ir-11408-53652023-03-02T14:08:59Z Determinants of Corporate Social Responsibility: Evidence from the Zimbabwe Stock Exchange Listed Firms Chosani Simon Newton Chinyamunjiko Chalton. N. Nyakurimwa Lecturer, Department of Accounting Sciences, Midlands State University, Zimbabwe Lecturer, Department of Accounting Sciences, Midlands State University, Zimbabwe Lecturer, Department of Accounting Sciences, Midlands State University, Zimbabwe Annual reports CSR disclosure Legitimacy theory Stakeholder theory Abstract The study's aim was to examine the level of corporate social responsibility disclosure and the determinants of corporate social responsibility disclosure by Zimbabwe Stock Exchange listed firms for the fiscal year ending December 31, 2020. The level of corporate social responsibility disclosure for all active firms listed on the Zimbabwe Stock Exchange was reviewed using content analysis. The findings show that corporate social responsibility disclosure is still very low, with community involvement disclosure accounting for 40% of all corporate social responsibility information disclosed, followed by environmental disclosure (30%), products and consumer information disclosure (29%), and human resources disclosure (28% ). A positive relationship between corporate social responsibility disclosure and board independence, leverage, industry affiliation, and firm size was discovered using a multivariate regression analysis, as well as a negative relationship with profitability and ownership structure. However, no statistically significant relationship was discovered between corporate social responsibility disclosure and the presence of an audit committee. 11 5 81 92 2023-03-02T14:08:59Z 2023-03-02T14:08:59Z 2022-06 research article https://cris.library.msu.ac.zw//handle/11408/5365 DOI No. : 10.24940/ijird/2022/v11/i5/MAY22027 International journal of Innovative research and development 2278 – 0211 open Globeedu Group |
| spellingShingle | Annual reports CSR disclosure Legitimacy theory Stakeholder theory Chosani Simon Newton Chinyamunjiko Chalton. N. Nyakurimwa Determinants of Corporate Social Responsibility: Evidence from the Zimbabwe Stock Exchange Listed Firms |
| title | Determinants of Corporate Social Responsibility: Evidence from the Zimbabwe Stock Exchange Listed Firms |
| title_full | Determinants of Corporate Social Responsibility: Evidence from the Zimbabwe Stock Exchange Listed Firms |
| title_fullStr | Determinants of Corporate Social Responsibility: Evidence from the Zimbabwe Stock Exchange Listed Firms |
| title_full_unstemmed | Determinants of Corporate Social Responsibility: Evidence from the Zimbabwe Stock Exchange Listed Firms |
| title_short | Determinants of Corporate Social Responsibility: Evidence from the Zimbabwe Stock Exchange Listed Firms |
| title_sort | determinants of corporate social responsibility: evidence from the zimbabwe stock exchange listed firms |
| topic | Annual reports CSR disclosure Legitimacy theory Stakeholder theory |
| url | https://cris.library.msu.ac.zw//handle/11408/5365 |
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