This paper aims to investigate the relationship between Halal certification and corporate social responsibility (CSR) disclosures in Italian food and beverage companies. We employ an explorative method using content analysis, followed by chi-square test, correlation analysis, and a multivariate regression to address the research objectives. We find a relationship between being a Halal or non-Halal company and CSR disclosures. Additionally, there is a significant and positive relationship between Halal certified CSR firms' disclosure index and return on investment. The paper reveals that companies with Halal certificates have a greater tendency towards CSR. The results are relevant for academics and practitioners. To the best of our knowledge, our paper strengthens the discussion on halal certification and CSR scientifically. Additionally, our results are useful for practitioners as managers and entrepreneurs, to understand halal certification's value and its link with the environmental, economic and social space.

Halal certification impact on firms' corporate social responsibility disclosure: Evidence from the food & beverage sector in Italy

Silvana Secinaro;Maha radwan;Davide Calandra;Paolo Biancone
2021

Abstract

This paper aims to investigate the relationship between Halal certification and corporate social responsibility (CSR) disclosures in Italian food and beverage companies. We employ an explorative method using content analysis, followed by chi-square test, correlation analysis, and a multivariate regression to address the research objectives. We find a relationship between being a Halal or non-Halal company and CSR disclosures. Additionally, there is a significant and positive relationship between Halal certified CSR firms' disclosure index and return on investment. The paper reveals that companies with Halal certificates have a greater tendency towards CSR. The results are relevant for academics and practitioners. To the best of our knowledge, our paper strengthens the discussion on halal certification and CSR scientifically. Additionally, our results are useful for practitioners as managers and entrepreneurs, to understand halal certification's value and its link with the environmental, economic and social space.
28
4
1376
1385
https://onlinelibrary.wiley.com/doi/full/10.1002/csr.2161
accountability, corporate social responsibility, economic disclosure, environmental disclosure, halal certification, social disclosure
Silvana Secinaro, Maha radwan, Davide Calandra, Paolo Biancone
File in questo prodotto:
File Dimensione Formato  
CSREM_Halal.pdf

Accesso riservato

Tipo di file: PDF EDITORIALE
Dimensione 1.23 MB
Formato Adobe PDF
1.23 MB Adobe PDF   Visualizza/Apri   Richiedi una copia

I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.

Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/2318/1789470
Citazioni
  • ???jsp.display-item.citation.pmc??? ND
  • Scopus 4
  • ???jsp.display-item.citation.isi??? 4
social impact