Corporate social responsibility spending as a building block for sustainable corporate ethical identity: Lessons from Indian business groups

2021 ◽  
Author(s):  
Shantanu Dutta ◽  
Supriya Katti ◽  
B. V. Phani ◽  
Pengcheng Zhu
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Building Block ◽  
Business Groups ◽  
Ethical Identity ◽  
Corporate Social

scholarly journals Corporate Social Responsibility PT. Semen Tonasa dalam Penanganan Fakir Miskin di Wilayah Pesisir Desa Bulu Cindea Kabupaten Pangkep Sulawesi Selatan

2021 ◽  
Vol 20 (1) ◽  
pp. 111-120
Author(s):  
Rachmat Parawangsa ◽  
Indra Lestari
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Coastal Area ◽  
Business Groups ◽  
Community Empowerment ◽  
Research Results ◽  
Corporate Social

This study discusses the implementation of empowerment of poor women’s business groups thought PT Semen Tonasa’s Corporate Social Responsibility (CSR) in the coastal area of Bulu Cindea Village, Pangkep Regency. The research was conducted with the aim of describing and improving information broadly and in dept( qualtitative descriptive) on the Onasa Mandiri Program in the form of training and procurement of womend’s business groips. The research results provide a specific detailed description including; poverty condition, realization of the CSR fund budget, The TOnasa Mandiri Program, Impelmentation of community empowerment programs, as wel as obstacles to community empowerment

scholarly journals ANALISIS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PERBANKAN SYARIAH DI INDONESIA

2018 ◽  
Vol 6 (2) ◽  
pp. 52-66
Author(s):  
Muliatul Awaliyah ◽  
Mekani Vestari
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Social Reporting ◽  
Global Reporting Initiative ◽  
Purposive Sampling ◽  
Ethical Identity ◽  
Corporate Social

Penelitian ini dilakukan dengan tujuan untuk memperoleh bukti empiris mengenai  tingkat kesesuaian Corporate Social Responsibility (CSR) Bank Umum Syariah (BUS) di Indonesia dengan Global Reporting Initiative (GRI), Islamic Social Reporting (ISR), dan Ethical Identity Index (EII). Populasi dalam penelitian ini adalah Bank Umum Syariah (BUS) di Indonesia. Metode pengambilan sampel yang digunakan purposive sampling pada semua Bank Umum Syariah (BUS) di Indonesia untuk tahun pengamatan 2013-2015. Sampel yang diperoleh sebanyak 11 Bank Umum Syariah (BUS). Metode analisis yang diterapkan dalam penelitian adalah analisis isi. Hasil penelitian menunjukkan bahwa Ethical Identity Index (EII) memiliki tingkat kesesuaian paling tinggi dengan rata-rata pengungkapan sebesar 72,12%, diurutan kedua adalah Islamic Social Responsibility (ISR) dengan rata-rata pengungkapan sebesar 51,66%, dan yang terakhir adalah Global Reporting Initiative (GRI) dengan rata-rata pengungkapan sebesar 33,21%.

Corporate Social Responsibility, Tax Avoidance, and Business Groups

2019 ◽  
Vol 34 (2) ◽  
pp. 261-281
Author(s):  
Hyunjung Choi ◽  
Sohee Woo ◽  
Jungyoon Byun
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Business Groups ◽  
Tax Avoidance ◽  
Corporate Social

Business groups and corporate social responsibility: Evidence from China

2018 ◽  
Vol 37 ◽  
pp. 83-97 ◽  
Author(s):  
Mengmeng Guo ◽  
Luo He ◽  
Ligang Zhong
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Business Groups ◽  
Corporate Social

scholarly journals Business Group-Affiliation and Corporate Social Responsibility: Evidence from Listed Companies in China

2021 ◽  
Vol 13 (4) ◽  
pp. 2110
Author(s):  
Xin Huang ◽  
Xianling Jiang ◽  
Wei Liu ◽  
Qian Chen
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Emerging Market ◽  
Business Groups ◽  
Listed Companies ◽  
Business Group ◽  
Vital Role ◽  
Group Affiliation ◽  
Business Group Affiliation ◽  
Corporate Social

Business groups have played a vital role in the development of emerging markets. However, we share very limited understanding in the role of business group that act on affiliated firms’ CSR performance. Using manually sorted data on A-share listed companies and business groups in China from 2010–2017, we examine whether a company’s business group-affiliation affects its corporate social responsibility (CSR) performance and the mediating mechanisms of this association. Our empirical models show that group companies bear a higher level of social responsibility compared to independent companies. This positive relationship between group-affiliation and social responsibility relies on resource allocation through internal capital markets, rent-seeking initiatives, and consideration of corporate reputation. Moreover, group affiliation benefits the firm’s CSR performance in employee’s responsibilities, consumers’ responsibilities and environmental responsibilities, while significantly lower the shareholders’ responsibilities. Our empirical valuation of group companies’ CSR levels can serve as a benchmark for emerging market companies implementing social responsibility policies.

scholarly journals Social Responsibility and Commitment in Management Institutes: Mediation by Engagement

2016 ◽  
Vol 17 (3) ◽  
pp. 280-287 ◽  
Author(s):  
Manish Gupta ◽  
Omer Sayeed
Keyword(s):  
Corporate Social Responsibility ◽  
Organizational Commitment ◽  
Social Responsibility ◽  
Multiple Regression ◽  
Employee Engagement ◽  
Business Groups ◽  
Major Influence ◽  
Mediating Role ◽  
Corporate Social

Due to its major influence on individual’s performance, engagement is increasingly becoming popular among practitioners. While its influence on performance has been well established, research on the influence of variables related to organizations on engagement is still in its nascent stage. Therefore, this study examines the mediating role of employee engagement in the corporate social responsibility (CSR) – organizational commitment relationship. Multiple regression results using responses from 150 academics working in Indian management institutes predominantly owned by business groups partially support the relationships hypothesized. The findings may encourage Indian management institutes owned by business groups to consider CSR in teaching and research as serious investment areas in order to have a more engaged and committed workforce.

scholarly journals Efficacy of corporate social responsibility in corporate governance structures of family owned business groups in India

2018 ◽  
Vol 2 (1) ◽  
pp. 52-68 ◽  
Author(s):  
Raveena Naz
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Family Business ◽  
Family Firms ◽  
Business Groups ◽  
Business Group ◽  
Governance Structures ◽  
The Family ◽  
Corporate Social

The concept of ‘Corporate Social Responsibility’ (CSR) has often relied on firms thinking beyond their economic interest despite the larger debate of shareholder versus stakeholder interest. India gave legal recognition to CSR in the Companies Act, 2013. CSR in India is believed to be different for two reasons: the dominance of family business and the history of practice of social responsibility as a form of philanthropy (mainly among the family business). This paper problematises the actual structure of business houses in India and the role of CSR in a context where the law identifies each company as a separate business entity while the economics of institutions emphasizes the ‘business group’ consisting of a plethora of firms as the institutional organization of business where capital owned or controlled by the family group is spread across the firms through the interlocked holding structures. Within this framework, the largest family firms, which are part of family owned business groups, top the CSR expenditure list. The governance structure of family firms allows family owned business group to show mandatory compliance of CSR even when they actually spend much less than what is prescribed by law. This aspect of the family firms is not addressed by the CSR legislation in particular or corporate governance legislation in general in India. The paper illustrates this with an empirical study of one of the largest family owned business group in India Reliance Industries Limited (RIL), which is well acclaimed for its CSR activities. The paper demonstrates how the business group through these series of shareholding network reduces its legally mandated CSR liability. The paper thus indicates the inadequacy of CSR legislation in India because the unit of compliance is an individual firm and it assumes that each firm is independent and only connected to each other through market dealings. The law does not recognize the inter-connections of firms (through common ownership and control) in corporate governance structures of family owned business group and hence is inadequate in its design to effect the threshold level of CSR expenditure. This is the central argument of the paper.

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