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Organizational Slack, Corporate Social Responsibility, Sustainability, and Integrated Reporting: Evidence from Korea

Title
Organizational Slack, Corporate Social Responsibility, Sustainability, and Integrated Reporting: Evidence from Korea
Authors
Kim, Su-InShin, HyejeongShin, HeejeongPark, Sorah
Ewha Authors
박소라
SCOPUS Author ID
박소라scopus
Issue Date
2019
Journal Title
SUSTAINABILITY
ISSN
2071-1050JCR Link
Citation
SUSTAINABILITY vol. 11, no. 16
Keywords
organizational slackcorporate social responsibilitysustainabilityintegrated reporting
Publisher
MDPI
Indexed
SCIE; SSCI; SCOPUS WOS scopus
Document Type
Article
Abstract
This paper examines whether organizational slack is associated with firms' voluntary disclosure of corporate social responsibility (CSR), sustainability, and integrated reporting. This is an empirical research study using archival data based on a sample of public firms listed on the Korea Exchange from 2005 to 2016. We manually collected CSR reports, sustainability reports, and integrated reports (IRs) that were published during our sample period. We found that human resource slack was highly related to the publication of corporate social responsibility, sustainability, and integrated reports. Firms initiating such disclosure in their industry groups were likely to have slack in permanent employees as well as financial slack. Additionally, integrated reporting, which is a recent improvement in the delivery of financial and non-financial information, was positively associated with an excess number of regular employees. This study provides evidence that slacks in regular employees are related to a greater degree of voluntary disclosure via standalone CSR or sustainability reporting as well as integrated reporting. These findings suggest that slacks or excess human resources play a crucial role in voluntary corporate disclosure.
DOI
10.3390/su11164445
Appears in Collections:
경영대학 > 경영학전공 > Journal papers
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