Our findings indicate that leverage, firm size, age and listing status have effect on insurance companies’ social responsibility disclosure.
📌 3 Key Takeaways
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Objective & Hypothesis:The aim of this study is to empirically examine the determinants of corporate social responsibility disclosure practices by Turkish insurance companies.
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Key Findings & Data:In order to examine the determinants of insurance companies’ corporate social responsibility disclosure, two independent variables, namely, return on assets and leverage, and three control variables are included in the study, namely, size, age and listing status of the company.
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Conclusion & Impact:Our findings indicate that leverage, firm size, age and listing status have effect on insurance companies’ social responsibility disclosure.
🔬Design:Research Article
📍Scope:2009-2017 Verileri
⚙️Variables:Corporate social responsibility · Annual Reports · Insurance Companies
Özet
The aim of this study is to empirically examine the determinants of corporate social responsibility disclosure practices by Turkish insurance companies. For this purpose, the annual reports of insurance companies are analysed. In order to examine the determinants of insurance companies’ corporate social responsibility disclosure, two independent variables, namely, return on assets and leverage, and three control variables are included in the study, namely, size, age and listing status of the company. Panel data analysis is employed using 54 insurance companies’ data on the period of 2009-2017. Our findings indicate that leverage, firm size, age and listing status have effect on insurance companies’ social responsibility disclosure.
SÜRDÜ, F. B., ÇALIŞKAN, A. Ö. (2020). Determinants of Corporate Social Responsibility Disclosure by Turkish Insurance Companies. Çağ Üniversitesi Sosyal Bilimler Dergisi, Cilt: 17 - Sayı: 1, 53–64. https://ajindex.com/articles/50939
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