How Do Chinese International Construction Companies View Corporate Social Responsibility?

Achievement of earnings quality is something indispensable for the company, plays an important and central in the world of accounting. That's where the accounting profession is at stake. Corporate Social Responsibility (CSR) to be responsible for the company, and increased public awareness of the importance of protecting the environment is very high. The audit committee has an important role in enhancing the value of the company. The purpose of this study was to analyze the influence of environmental awareness and CSR with the audit committee as moderating in improving the quality of corporate profits construction purposes. The method of analysis using the PLS program Warp 4.0. The results showed that no significant relationship between the environmental awareness of the quality of earnings of construction companies. There is a significant relationship between CSR affects the quality of earnings. While the Independent Audit Committee does not moderate the effect of CSR on Earnings Quality construction companies. Independent Audit Committee has not been instrumental in improving the quality of earnings, but it is expected in the future could increase the role of good corporate governance and monitor the implementation of corporate social responsibility to be better.

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The paradoxical nexus between corporate social responsibility and sustainable financial performance: Evidence from the international construction business

Corporate Social Responsibility and Environmental Management ◽

10.1002/csr.1501 ◽

2018 ◽

Vol 25 (5) ◽

pp. 844-852 ◽

Cited By ~ 18

Author(s):

Weisheng Lu ◽

Meng Ye ◽

K.W. Chau ◽

Roger Flanagan

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Financial Performance ◽

International Construction ◽

Corporate Social

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Corporate Behavior: An Exploratory Study of the Brazilian Tax Management from a Corporate Social Responsibility Perspective

Sustainability ◽

10.3390/su12114404 ◽

2020 ◽

Vol 12 (11) ◽

pp. 4404

Author(s):

Eurídice Mamede de Andrade ◽

Lúcia Lima Rodrigues ◽

José Paulo Cosenza

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Tax Evasion ◽

Theoretical Concepts ◽

Corporate Behavior ◽

Construction Companies ◽

Csr Reporting ◽

Tax Management ◽

Car Wash ◽

Corporate Social

A look into the literature on corporate social responsibility (CSR) reveals few studies focusing on the relationship between ethical concerns and corporate behavior of companies that perform tax evasion management. This study links tax management with ethics and CSR reporting. The purpose of this article is to analyze financial and social responsibility information disclosed by the five main Brazilian construction companies that are being investigated in Brazil’s Operation Car Wash (Operação Lava-Jato—in Portuguese) because of inappropriate behavior. Based on the theoretical concepts of organizational façades and organized hypocrisy, we used content-analysis methodology and lexical search approach to analyze the consistency between the practices of tax management and CSR reporting. The results reveal evidence of aggressive tax management. To meet its tax management objectives, a company usually manages and plans taxes accordingly, delaying the payment of tax debt and not reporting all tax risks, thus being fined for violations of the law. We found evidence of organized hypocrisy and organizational façades, since there are contradictions between the tax behavior of the investigated companies and their CSR and ethical discourse.

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Factors Inhibiting Corporate Social Responsibility Initiatives Among Construction Companies

Construction Economics and Building ◽

10.5130/ajceb.v21i1.7359 ◽

2021 ◽

Vol 21 (1) ◽

Author(s):

Innocent Chigozie Osuizugbo ◽

Opeyemi Olanrewaju Oyeyipo ◽

Rapheal Abiodun Ojelabi ◽

Olalekan Shamsideen Oshodi

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Empirical Studies ◽

Social Progress ◽

Construction Companies ◽

Management Personnel ◽

Five Factors ◽

Significant Difference ◽

Corporate Social ◽

Developed World

Corporate Social Responsibility (CSR) is one of the best strategies that companies used in minimising negative societal and environmental impacts, enhancing economic development and improving social progress concurrently. However, there are many factors discouraging construction companies to implement or establish a CSR plan. Furthermore, there are few empirical studies in relation to CSR in construction, and the majority of empirical research on CSR implementation are rooted in the organisational and economic context of the developed world. Therefore, the current study seeks to investigate the factors inhibiting CSR initiatives among construction companies within the context of a developing country such as Nigeria. The study adopted a survey research method. Questionnaires were administered to a purposively selected group of managing directors, directors, other top construction professionals or management personnel involved in the operation of small, medium and large construction companies in Nigeria. A total of 196 questionnaires were administered among the sampled respondents out of which a total of 119 representing 61% were adequately filled and returned. The data collected were analysed using descriptive and inferential statistics. The results revealed corruption tendencies borne from lack of transparency between companies and government, lack of CSR benefits measurement, lack of financial resources, inadequate support from top management and lack of governmental support as the top five factors inhibiting CSR initiatives among construction companies in Nigeria. In addition, the results from the study revealed that, there is no statistically significant difference in factors inhibiting CSR in construction between indigenous and expatriate and partly indigenous/partly expatriate companies. The findings provide in-depth insight of the factors inhibiting CSR programmes in construction that can help top construction professionals and management personnel in construction companies facilitate development of strategies required to mitigate the factors inhibiting CSR programmes.

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