Contents and Determinants of Corporate Social Responsibility Disclosure through Social Media Platforms and their Impact on Firms{u2019} Profitability : An Empirical Study /
Nourhan Samy Yahya
Contents and Determinants of Corporate Social Responsibility Disclosure through Social Media Platforms and their Impact on Firms Profitability : An Empirical Study / دراسة عملية : محتويات ومحددات الإفصاح عن المسؤولية الاجتماعية للشركات عبر وسائل التواصل الاجتماعي وتأثيرهم على ربحية الشركات Nourhan Samy Yahya ; Supervised Mohamed Mahmoud Youssef - Cairo : Nourhan Samy Yahya , 2022 - 140 P . : charts ; 30cm
Thesis (M.Sc.) - Cairo University - Faculty of Commerce - Department of Accounting
This research aims to investigate the actual usage of firms Facebook pages for disclosing their Corporate Social Responsibility (CSR) activities, to find if this disclosing tool is widely adopted in Egypt or not yet. Research sample includes 32 listed firms in the Egyptian Stock Exchange, with 155 firm-yearly observations covering the period from 2016 to 2020. The content of corporate posts shared is manually mapped, to determine the dominant content category of CSR involvement activities that is disclosed through this medium. An index list of words related to economic, environmental, and social CSR categories is constructed to determine and filter the Facebook corporate posts to classify and count the CSR related disclosures only. Content analysis technique is used to measure and quantify the CSR posts using the number of posts shared as the unit of measurement. Determinant firm characteristics of size, leverage, and audit type are examined to measure their impact on social media-based CSR disclosures. The direct impact of CSR posts on firms profitability is investigated to determine how the extra visibility and communication of this type of disclosures would impact the firms financial performance. At last, the indirect impact of the determinant firm characteristics on profitability through the mediating effect of social media-based CSR disclosures is examined to find if disclosing this type of information through Facebook would mediate the prementioned association.The research results found that, we are still at the early stages of voluntary depending on social media platforms for CSR disclosures. Where, regression analyses found a significant impact for firm size, financial leverage, and audit type on the extent of social media-based CSR disclosures, with a significant positive direct impact for these disclosures made through Facebook pages on firms profitability. Structural Equation Modelling results revealed that, social media-based CSR disclosures have a significant mediating effect on the association of the determinant firm characteristics and profitability
Corporate Social Responsibility series
Determinants Social Media Disclosures Social Media Platforms
Contents and Determinants of Corporate Social Responsibility Disclosure through Social Media Platforms and their Impact on Firms Profitability : An Empirical Study / دراسة عملية : محتويات ومحددات الإفصاح عن المسؤولية الاجتماعية للشركات عبر وسائل التواصل الاجتماعي وتأثيرهم على ربحية الشركات Nourhan Samy Yahya ; Supervised Mohamed Mahmoud Youssef - Cairo : Nourhan Samy Yahya , 2022 - 140 P . : charts ; 30cm
Thesis (M.Sc.) - Cairo University - Faculty of Commerce - Department of Accounting
This research aims to investigate the actual usage of firms Facebook pages for disclosing their Corporate Social Responsibility (CSR) activities, to find if this disclosing tool is widely adopted in Egypt or not yet. Research sample includes 32 listed firms in the Egyptian Stock Exchange, with 155 firm-yearly observations covering the period from 2016 to 2020. The content of corporate posts shared is manually mapped, to determine the dominant content category of CSR involvement activities that is disclosed through this medium. An index list of words related to economic, environmental, and social CSR categories is constructed to determine and filter the Facebook corporate posts to classify and count the CSR related disclosures only. Content analysis technique is used to measure and quantify the CSR posts using the number of posts shared as the unit of measurement. Determinant firm characteristics of size, leverage, and audit type are examined to measure their impact on social media-based CSR disclosures. The direct impact of CSR posts on firms profitability is investigated to determine how the extra visibility and communication of this type of disclosures would impact the firms financial performance. At last, the indirect impact of the determinant firm characteristics on profitability through the mediating effect of social media-based CSR disclosures is examined to find if disclosing this type of information through Facebook would mediate the prementioned association.The research results found that, we are still at the early stages of voluntary depending on social media platforms for CSR disclosures. Where, regression analyses found a significant impact for firm size, financial leverage, and audit type on the extent of social media-based CSR disclosures, with a significant positive direct impact for these disclosures made through Facebook pages on firms profitability. Structural Equation Modelling results revealed that, social media-based CSR disclosures have a significant mediating effect on the association of the determinant firm characteristics and profitability
Corporate Social Responsibility series
Determinants Social Media Disclosures Social Media Platforms