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ID: 177370

CSR achievement, reporting, and assurance in the energy sector: Does economic development matter? / Karaman, Abdullah S

Karaman, Abdullah S	Journal Article
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Summary/Abstract

Drawing on signaling theory and the greenwashing tendency, the objective of this study is to explore the connection among four facets of corporate social responsibility (CSR) practice: CSR performance, CSR reporting, following the Global Reporting Initiative (GRI) guidelines in preparing CSR reports, and verifying the reliability of CSR reports through an external assurance statement. The sample of the study includes 2244 firm-year observations of energy firms listed in the Thomson Reuters Eikon database for the period 2012–2018. Panel data analysis with fixed effects is used as the empirical methodology. The findings lend support to signaling theory and reject a greenwashing tendency in the energy sector with the validation of hypothesized relationships. More specifically, higher CSR performers show their CSR commitment by issuing CSR reports as well as by adopting GRI guidelines in their CSR reports and verifying the reliability of the contents of their reports through an external assurance statement. Moreover, GRI framework adopters are more likely to obtain external assurance of their reports. The examination of these relationships considering the economic development levels of countries highlights notable differences: all hypothesized connections are stronger for firms established in middle-income countries than for those in high-income countries except for one dimension.

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Energy Sector ; CSR Performance ; CSR Reporting

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ID: 149435

pernicious impact of visa restrictions on inbound tourism: the case of Turkey / Karaman, Abdullah S

Karaman, Abdullah S	Journal Article
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Visa policies have been important instruments of control for the movement of people and what they effectuate depends on their character. They impede the flow of people when they are restrictive; they facilitate the entry and admission of people when they are liberal. Turkey has been using visa policies liberally for long to stimulate tourism growth. In this paper, the log-linearized version of gravity-type models is used to analyze Turkey’s tourism demand relating inbound travel to visa requirements, macroeconomic variables, distance and regional contiguity. The countries are segmented into clusters according to travel freedom their citizens enjoy using the Henley & Partners Visa Restrictions Index by employing the two-step cluster analysis. It is found that the visa restrictions imposed on a country has a detrimental impact of 29 percent on average on inward mobility and this impact is on the higher side for countries with almost visa-free travel.

Key Words

Turkey ; Tourism ; Visa Policies ; Travel

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