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The impact of corporate social responsibility disclosure on the future earnings response coefficient (ASEAN Banking Analysis)
Journal article   Open access   Peer reviewed

The impact of corporate social responsibility disclosure on the future earnings response coefficient (ASEAN Banking Analysis)

. Istianingsih, T. Trireksani and D.T.H. Manurung
Sustainability, Vol.12(22), Article 9671
2020
DOI: https://doi.org/10.3390/su12229671
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Abstract

Corporate social responsibility in the banking industry has an impact on the environment and society. Research was conducted on the impacts of environmental social responsibility disclosure on future income response coefficients of The Association of South East Asian Nations (ASEAN) Banking to determine the level of concern ASEAN banks have in disclosing corporate responsibility, and to understand the levels of future revenue response coefficients. The variable in this research was measured by corporate social responsibility disclosure, while the variable of the Future Earnings Response Coefficient (FERC) was based on the value of banking stocks. Other variables—size, growth, earning persistence, and earnings volatility—were the control variables. The sampling method used was a purposive sampling approach; a research sample of 280 banks in 5 ASEAN countries was determined with this provision: banking report data were taken from the stock exchanges of each country and sustainability reports, using the Global Reporting Initiative (GRI) standard version 4 (G4) from 2014 to 2018. The researchers used conducted multiple regression analysis to examine the variables. The analysis tools used included panel data, so that data processing was carried out using review software. The results of the study show that corporate social responsibility disclosure has a positive and significant effect on the future earnings response coefficient, whereas other variables (i.e., company size, growth, and earnings persistence), do not have a relationship with the disclosure of corporate responsibility or FERC. Only the volatility of earnings has an influence on disclosure of corporate social responsibility and FERC.

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Collaboration types
International collaboration
Citation topics
6 Social Sciences
6.10 Economics
6.10.63 Corporate Governance
Web Of Science research areas
Environmental Sciences
Environmental Studies
Green & Sustainable Science & Technology
ESI research areas
Environment/Ecology
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