When do firms implement corporate social responsibility? A study of the Spanish construction and real-estate sector

2013 ◽  
Vol 19 (2) ◽  
pp. 150-166 ◽  
Author(s):  
Jesus Cambra-Fierro ◽  
Alan Wilson ◽  
Yolanda Polo-Redondo ◽  
Ana Fuster-Mur ◽  
Maria Eugenia Lopez-Perez
Keyword(s):  
Corporate Social Responsibility ◽  
Real Estate ◽  
Social Responsibility ◽  
Market Orientation ◽  
Real Estate Industry ◽  
Specific Context ◽  
Real Estate Sector ◽  
Corporate Social

AbstractThe purpose of this paper is to examine firms’ adoption of corporate social responsibility activities and the efficacy of such activities in specific contexts and industries. This paper analyses the specific context of the Spanish construction and real-estate industry. By using a longitudinal multi-case approach, the study suggests links between market orientation and corporate social responsibility. The research also identifies two profiles of firms. The first group, which is proactive (e.g., market oriented), demonstrate altruistic concerns about consumers and corporate social responsibility; for the second, which is more reactive, their concerns about corporate social responsibility are more opportunistic and aimed at attracting additional customers or responding to competitive pressures.

scholarly journals PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2017

2019 ◽  
Vol 6 (2) ◽  
pp. 245
Author(s):  
Rahmelia Ahyani ◽  
Windhy Puspitasari
Keyword(s):  
Corporate Social Responsibility ◽  
Data Collection ◽  
Real Estate ◽  
Social Responsibility ◽  
Financial Performance ◽  
Corporate Financial Performance ◽  
Significant Positive Effect ◽  
Sample Collection ◽  
Corporate Social ◽  
Positive Effect

<p><em>This study aims to examine the effect of Corporate Social Responsibility (CSR) on Financial Performance on Return On Assets (ROA), Return On Equity (ROE) and Net Profit Margin (NPM). The population used in this study is the Sub-Sector Services company of Property and Real Estate listed on the Indonesia Stock Exchange in 2013-2017. Data collection used purposive sampling method which aims to determine the samples taken with certain criteria and objectives, deliberate data collection to be included in the criteria according to the research. Based on sample collection techniques obtained as many as 175 companies.</em></p><p><em>The results found that 1) Corporate Social Responsibility (CSR) had a significant positive effect on corporate financial performance as measured by ROA, 2) Corporate Social Responsibility (CSR) had a significant positive effect on corporate financial performance as measured by ROE, and 3) Corporate Social Responsibility (CSR) had a significant positive effect on the company's financial performance as measured by NPM. This research has implications for the property and real estate industry sector in improving its financial performance through CSR disclosure considering the higher the corporate social responsibility disclosure, the higher the company's financial performance.</em></p>

scholarly journals Pengaruh Size, Roa, Dan Der Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan (Studi Pada Perusahaan Property And Real Estate Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015 – 2017)

2020 ◽  
Vol 5 (1) ◽  
pp. 83-98
Author(s):  
Tagor Darius Sidauruk ◽  
Jahormin Simarmata ◽  
Desy Wulandari
Keyword(s):  
Corporate Social Responsibility ◽  
Real Estate ◽  
Social Responsibility ◽  
Return On Assets ◽  
Equity Ratio ◽  
Corporate Social

Corporate Social Responsibility (CSR) adalah suatu tindakan yang dilakukan oleh perusahaan sebagai bentuk tanggung jawab sosial mereka terhadap lingkungan sekitar dimana perusahaan itu berada. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana pengaruh Size, Return On Assets (ROA), dan Debt To Equity Ratio (DER) terhadap pengungkapan tanggung jawab sosial perusahaan pada subsektor Property and Real Estate yang terdaftar di BEI tahun 2015–2017. Data yang digunakan adalah data sekunder berupa laporan tahunan 2015–2017 dari populasi perusahaan Property and Real Estate sebanyak 48 perusahaan, dan yang memenuhi kriteria sampel pada penelitian ini berjumlah 20 sampel. Metode pengumpulan data dalam penelitian ini menggunakan dokumentasi, data yang dibutuhkan tersebut diambil melalui website Bursa Efek Indonesia.  Metode analisis data dalam penelitian ini yaitu Analisis Statistik Deskriptif, Uji Asumsi Klasik, Analisis Linier Berganda, dan Pengujian Hipotesis. Hasil penelitian ini menunjukkan bahwa secara simultan ketiga variabel independen (Size, ROA, dan DER) berpengaruh positif terhadap pengungkapan tanggung jawab sosial perusahaan. Secara parsial untuk variabel Size dan ROA tidak berpengaruh secara signifikan terhadap pengungkapan tanggung jawab sosial perusahaan, sedangkan untuk variabel DER berpengaruh positif terhadap pengungkapan tanggung jawab sosial perusahaan.

Sign in / Sign up

Export Citation Format

Share Document