The effects of corporate social responsibility (CSR) on employee well-being in the hospitality industry

2018 ◽  
Vol 30 (3) ◽  
pp. 1584-1600 ◽  
Author(s):  
Hyeli (Lina) Kim ◽  
Eunju Woo ◽  
Muzaffer Uysal ◽  
Nakyung Kwon
Keyword(s):  
Quality Of Life ◽  
Job Satisfaction ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Hotel Industry ◽  
Need Satisfaction ◽  
Content Type ◽  
Corporate Social ◽  
Satisfaction Theory

Purpose The purpose of this study is to examine hotel industry employees’ perceptions of corporate social responsibility (CSR) and the influence of these perceptions on their quality of working life (QWL), job satisfaction and overall quality of life. By applying need satisfaction theory and bottom–up spillover theory, the study hypothesizes that employees’ overall quality of life is affected by QWL and job satisfaction. CSR serves as an antecedent to the hypothesis. Design/methodology/approach The target population for this study consisted of hotel industry employees working for companies in which CSR practices are conducted. The data collection method involved distributing a survey questionnaire. Using a sample drawn from employees in upscale hotels in South Korea, 442 usable responses were analyzed using a SEM approach. Findings The results revealed that philanthropic and economic CSR positively affected QWL, while legal and ethical CSR did not affect QWL. The study also confirms the need satisfaction theory, which suggests that employees’ QWL and job satisfaction affect their overall quality of life. Originality/value Despite the importance of CSR perception, most of the previous studies in this area have examined company and customer perspectives, while only limited research has examined employees’ CSR perceptions. The results of this research enrich knowledge of the outcome of CSR from the employee perspective. Information about employees’ perceptions of CSR activities is valuable for hotel management as it is the employees who turn CSR statements to actions.

scholarly journals Stakeholder Expectation of Corporate Social Responsibility Practices: A Case Study of PWiK Rybnik, Poland

Energies ◽  
2021 ◽  
Vol 14 (11) ◽  
pp. 3337
Author(s):  
Aleksandra Kuzior ◽  
Józef Ober ◽  
Janusz Karwot
Keyword(s):  
Quality Of Life ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Water Supply ◽  
Research Problem ◽  
Point Of View ◽  
Educational Activities ◽  
External Stakeholders ◽  
Corporate Social

Practices of corporate social responsibility (CSR), especially in organizations providing key services, related to the supply of fuel, water and energy, are extremely important from the point of view of identifying stakeholders with the functioning of enterprises in line with the principles of a closed loop economy. The article discusses the origins and evolution of the concept of corporate social responsibility, with particular emphasis on the water supply and sewage industry. The research problem was the perception and expectations of stakeholders toward prosocial activities of PWiK Rybnik (Sewage and Water Supply Ltd. Rybnik). The hypothesis assumed in the study was that the external stakeholders of PWIK Rybnik positively assess the company’s involvement in the tasks carried out as part of corporate social responsibility, they notice the involvement in educational activities and additional initiatives of PWIK that improve the quality of life of its inhabitants. For the purpose of this study, a quantitative method was used. For the purpose of the survey, the authors’ questionnaire “Survey of customers’ opinions on the activities undertaken by PWiK Rybnik” was created. The surveys conducted confirmed the hypothesis that the external stakeholders of PWIK Rybnik positively assess the company’s involvement in the tasks performed as part of corporate social responsibility; they notice the involvement in educational activities and additional initiatives of PWIK that improve the quality of life of its inhabitants. The results of the research made it possible to formulate guidelines for the operation of water supply and sewage companies in accordance with corporate social responsibility in the light of the opinions of their stakeholders.

Corporate social responsibility and earnings management in the EU: a panel data analysis approach

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Panagiotis E. Dimitropoulos
Keyword(s):  
Corporate Social Responsibility ◽  
Panel Data ◽  
Social Responsibility ◽  
Earnings Management ◽  
Financial Reporting ◽  
Negative Association ◽  
Content Type ◽  
Corporate Social ◽  
The Eu

Purpose Over the past decades, corporate social responsibility (CSR) has been considered as a significant corporate strategy and also has been documented as a main information dissemination mechanism of corporations to shareholders, creditors and other external stakeholders. This fact makes the CSR activities and CSR performance interconnected with the quality of firms’ financial reporting. The purpose of this paper is to study the impact of CSR performance on the earnings management (EM) behaviour using a sample from 24 European Union (EU) countries summing up to 121,154 firm-year observations over the period 2003–2018. Design/methodology/approach The study uses a multi-country data set with various dimensions of CSR performance including indexes regarding workforce, community relations, product responsibility and human rights protection. The empirical analysis is conducted with panel data regressions. Findings Evidence supports the negative association between CSR and EM indicating that high CSR performing firms are associated with less income smoothing and discretionary accruals, thus with higher financial reporting quality. Practical implications Regulatory agencies in the EU could use the findings of the study for the improvement of the accounting framework via enhancing the use and publications of social and environmental responsibility information and reports. Social implications Also, the current paper could be of interest not only to academic researchers but also to potential and existing investors in European corporations. The negative association between CSR performance and EM could be used by investors in assessing the risk of firms and the quality and reliability of their financial information. Originality/value This is the first study within the EU, which considers the multi-facet characteristics of CSR on the quality of accounting earnings and offers useful policy implications for regulators and investors.

Is corporate governance relevant to the quality of corporate social responsibility disclosure in large European companies?

2019 ◽  
Vol 27 (2) ◽  
pp. 301-332 ◽  
Author(s):  
Christine Adel ◽  
Mostaq M. Hussain ◽  
Ehab K.A. Mohamed ◽  
Mohamed A.K. Basuony
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
European Countries ◽  
Social Implications ◽  
Content Type ◽  
Csr Reporting ◽  
Csr Disclosure ◽  
Corporate Social

Purpose This paper aims to report on the quality of corporate social responsibility (CSR) disclosure in S&P Europe 350 companies. The paper also examines the impact of corporate governance structure and other firm-specific characteristics on the quality of CSR disclosure in European companies. Design/methodology/approach The paper uses a disclosure index adopted from Jizi et al. (2014). Moreover, the paper contributes to the CSR disclosure literature by developing a new index that includes all the aspects introduced by the Global Reporting Initiative version 4.The data of CSR reporting are manually collected from the firms’ reports. The population and sample of this study are related to 350 companies operating in 16 European countries. Tobit regression analysis is used to test the hypotheses. Findings The results reveal that directors’ ownership, the presence of a CSR committee and firm size positively affect the quality of CSR reporting. Further testing of the independent variables on each CSR sub-category is made. The CSR sub-categories used are, namely, community involvement, employees, environment, social product and service quality, supply chain sustainability and business ethics. The presence of a sustainability committee inside the company is the only factor that shows a strong positive effect on the disclosure of every CSR sub-category and the CSR inclusive index. Research limitations/implications The limitations of this research are that it focuses exclusively on the effect of the internal corporate mechanisms on the quality of CSR reporting; disregarding the economic, institutional, political and cultural factors that can play a role in influencing sustainability reporting of the companies. Practical implications Better CSR disclosure leads to the firm having a better image in the society; this, in turn, has implications on firm performance, attracting funds, as well as recruiting and retaining high profile employees. Stakeholders are placing cumulative significance to corporate transparency particularly in the area of CSR. Managers should exert more efforts into not only improving the disclosure of the various facts of CSR but also into using the various media available for disclosure. Companies should take the initiative of establishing a CSR committee to ensure effective formation and implementation of CSR policies and disclosure of CSR activities. Social implications The CRS research itself bears the merit of social implications. Moreover, the findings of this research pave the way for future researches to examine the effect of the adoption of global CSR initiatives and frameworks on the quality of CSR reporting. Originality/value This paper contributes to the CSR disclosure literature by developing a new index that includes all the aspects of CSR and exploring the relation between the rarely explored “presence of sustainability committee” and CSR disclosure, as well as testing a vast number of CSR sub-categories that is not extensively covered in previous studies. Moreover, the paper covers a large sample of companies across 16 European countries, in terms of their stand-alone sustainability reports, dedicated chapters of CSR in annual reports, integrated reports, website CSR information and any attachments/links provided on the websites for further CSR documents, brochures or data sheets.

A survey on bankers’ perception of corporate social responsibility in India

2019 ◽  
Vol 16 (2) ◽  
pp. 225-253
Author(s):  
Suvendu Kumar Pratihari ◽  
Shigufta Hena Uzma
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Banking Sector ◽  
Vital Role ◽  
Sustainable Growth ◽  
Competitive Advantages ◽  
Content Type ◽  
Depth Analysis ◽  
Corporate Social

PurposeThe purpose of this paper is to understand the perception of the bankers towards an integrated approach to corporate social responsibility (CSR) initiatives in a strategic way of achieving sustainable growth of the banking sector. The paper additionally provides insights into different CSR initiatives and their implementation process in the context of scheduled commercial banks (SCB) of India.Design/methodology/approachThe study is exploratory and endorses the qualitative approach of primary research methodology by adopting a non-random stratified sampling method. The localist approach of the face-to-face interview has been applied to collect the data from 26 elite class respondents from 13 SCBs. The interview method was semi-structured and open-ended. The conformity, trustworthiness, credibility, transferability, dependability test of the study have ensured the quality of the data.FindingsThe study reveals that the bankers perceive CSR as a moral obligation for the benefit of the society, beyond the regular banking operations. Further, the study comprehends that the CSR initiatives play a vital role in establishing the bank's image, brand and reputation, as well as, building a strong bond of trust among the employees and the bank management. Besides, CSR activities facilitate to cultivate a better culture by improvising in the quality of customer service for achieving competitive advantages.Research limitations/implicationsThe findings of the study represent a significant contribution to CSR theory from the interface of banking and society. Significantly, the results confirm that CSR initiatives play a vital role in building trust and minimise the gap between the employees and the management of the bank. The banks can increase its acceptance in the society and achieve competitive advantage by integrating CSR objectives with the business objectives to strengthen the corporate personality and brand.Practical implicationsThe study will help practitioners to develop the social identity of their firm to achieve competitive advantages in long-run. The bankers can channelise their limited resources while planning, designing and the implementation of different CSR activities with the overall goal of the bank in a cost-effective way. The study is confined only to public and private SCBs and limited to the geographical scope of one state in India. Therefore, further exploration may be carried out by considering other banks and geographic regions in India and different cross-cultural settings.Originality/valueThe originality of the study lies with the in-depth analysis and quality check of the data. The results can contribute significant value to the qualitative method of conducting research.

scholarly journals PROGRAM CORPORATE SOCIAL RESPONSIBILITY PT PERTAMINA REFINERY UNIT VI BALONGAN DALAM MENINGKATKAN KEBERDAYAAN MASYARAKAT (Kasus Pada Desa Balongan, Majakerta, Sukaurip dan Karangsong)

2017 ◽  
Vol 16 (1) ◽  
pp. 53-74
Author(s):  
Ilona V. Oisina Situmeang
Keyword(s):  
Quality Of Life ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Public Life ◽  
Clean Environment ◽  
Corporate Social ◽  
Depth Interviews

AbstractThe Government requires that any companyoperating in Indonesia to undertake CSR programsfor the surrounding community, which programsare not only charity but also to empowercommunities, so that the surrounding communitiesbe empowered; and this has been done by PTPertamina Balongan. This study used a qualitativeapproach that is descriptive. Primary datacollection is done by in-depth interviews and groupdiscussions while secondarily conducted throughthe study of literature. The result is that Pertaminaconducting activities in various areas of public life,including in the field leads to more social charityactivities, in economics with a focus on communitydevelopment activities needed by the communityand in the environmental field is directed to acleaner environment and comfortable as it mayimprove the quality of life as well as in the field ofreligion and education. This activity is routinelymaintained by Pertamina by listening to the keyneeds of the community.Keywords: Corporate Social Responsibility (CSR),People Empowerment, Charity, Clean Environment AbstrakPemerintah mewajibkan setiap perusahaan yangberoperasi di Indonesia untuk melakukan programCSR bagi masyarakat sekitar, dimana programyang dilakukan tidak hanya sekedar perbuatanamal namun lebih kepada pemberdayaanmasyarakat, sehingga masyarakat sekitar menjadiberdaya. Hal ini sudah dilakukan oleh PT PertaminaBalongan. Penelitian ini menggunakan pendekatankualitatif yang bersifat deskriptif. Pengumpulandata primer dilakukan dengan wawancaramendalam dan diskusi kelompok sedangkan datasekunder dilakukan dengan studi literatur. Hasilyang diperoleh bahwa Pertamina melakukankegiatan di berbagai bidang kehidupanmasyarakat, yaitu bidang sosial lebih mengarahkepada kegiatan amal, di bidang ekonomi fokuspemberdayaan masyarakat dengan berbagaikegiatan yang dibutuhkan oleh masyarakat dandibidang lingkungan mengarah kepada lingkunganyang bersih, nyaman dan dapat meningkatkankualitas hidup serta di bidang agama danpendidikan. Kegiatan ini rutin dilakukan Pertaminadengan mendengarkan kebutuhan-kebutuhanutama dari masyarakat.Kata kunci: CSR, Tanggung Jawab SosialMasyarakat, Pemberdayaan Masyarakat, Amal,Lingkungan Bersih

Corporate social responsibility extent and quality: evidence from Jordan

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Belal Fayez Omar ◽  
Hani Alkayed
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Content Type ◽  
Future Studies ◽  
Before And After ◽  
Csr Disclosure ◽  
Corporate Social

Purpose This study aims to examine the extent and quality of corporate social responsibility (CSR) disclosure in Jordan for the time periods of 2005–2006 and 2014–2015, ultimately establishing whether there was a change in the extent and quality of disclosure practices before and after the new regulations for CSR. Furthermore, this study additionally seeks to determine if the regulations are a major factor in changing CSR disclosure practices, or whether there are other factors for such a change. Design/methodology/approach The annual reports of 55 manufacturing companies (11 sub-sectors) on the Amman Stock Exchange for the years 2005–2006 and 2014–2015 were selected, and a CSR checklist was measured via the construction an index covering 36 items in 4 themes: environmental; human resources; community; and products and others. The study measures the quantity of CSR via the number of sentences and the quality of CSR by the weighting approach (on a scale of 0–3); furthermore, the paired sample t-test and Wilcoxon signed rank tests were used to establish whether there was a change in the extent and quality of CSR disclosure practices. Findings The results of the study revealed that there being a significant increase in the extent and quality of CSR for the period 2014–2015 compared to that of 2005–2006, the most optimal performance being in 2015, bragging an average of 61,41 total sentences per annual report and an average quality score of 1.423. Moreover, detailed analysis of CSR extent and quality by theme reveals that the highest percentage of CSR extent and quality was within the environmental theme, with an average score 28.6% of total sentences in 2014 (extent) and 1.743 in 2015 of total sentences (quality). Research limitations/implications The current study has some limitations, which have implications for future studies. First, this study examined the extent and quality of CSR for only two time frames: before and after regulation. However, a longitudinal study would have provided a wider scope of study. Second, the study focussed only on the industrial sector, thus limiting the results to only this area. Indeed, the exploration of the CSR extent and quality for other sectors (e.g. financial and services) would generalise the results further, allowing for the making of comparisons compare among different sectors. Moreover, the study at hand has focussed solely on annual reports, which could lead to subjectivity, thus reducing the reliability of results. Future studies should thus focus on other means of disclosure (e.g. websites; environmental reports). Practical implications The current mandatory requirements would suggest Jordanian regulators have begun specifying CSR disclosure requirements in an easier, more user-friendly and traceable format. Indeed, the increase in CSR extent and quality for the post-regulations period would increase the need to organise mandatory requirements in CSR. For managers, on the other hand, the study provides the CSR as a strategic tool for reflecting the actual environmental activities, comparing it with the society’s expectations. Moreover, when budgets are limited, managers prioritise CSR activities that yield a positive impact on financial performance by allocating the limited resources in a broad manner. Social implications The results additionally highlights the ways in which the Jordanian industrial companies increase their levels within the environmental theme in CSR for the post-regulations. It could be argued that a great number of companies in the past decade have started adopting environmentally friendly practices and strategies to protect the natural environment, such as greenhouses, extracting non-renewable resources and reducing amount of industrial waste. Originality/value To the best of the authors’ knowledge, there is currently no existing study within Jordan exploring the change of CSR over time – specifically in terms of before and after the regulations. In addition, exploring the quality of CSR using a weighted approach (scale out of 3) is not conducted in Jordanian studies before.

scholarly journals Corporate social responsibility, job pursuit intention, quality of work life and employee performance: case study from Indonesia controversial industry

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Josua Tarigan ◽  
Amelia Rika Sanchia Susanto ◽  
Saarce Elsye Hatane ◽  
Ferry Jie ◽  
Foedjiawati Foedjiawati
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Employee Performance ◽  
Work Life ◽  
Quality Of Work Life ◽  
Content Type ◽  
Quality Of Work ◽  
Controversial Industries ◽  
Corporate Social

PurposeThis paper aims to examine whether companies in Indonesian controversial industries can rely on their corporate social responsibility (CSR) practices to improve potential employees' job pursuit intention, which lead to a higher quality of work life (QWL) and a better performance from their employees.Design/methodology/approachThe target respondents are interns, staff and supervisors of 42 Indonesian listed companies in controversial industries. The data collection method is performed by distributing questionnaires using a seven-point Likert scale. Collected data using partial least squares (PLS) analysis are conducted and tested.FindingsConsistent with the existing result, the authors find out that potential employees have a higher intention to join and accept a job offer from companies with a higher level of CSR practices. Regarding the corporate social responsibility, it is further proven to have a positive effect on employee's quality of work life. More interestingly, the findings of the current study reveal that CSR also affects employee performance (EP), both directly and indirectly, through QWL.Research limitations/implicationsFindings demonstrate that CSR in Indonesian controversial industry represents an important factor for recruiting top employees that lead to the improvement of the employee's quality of work life and performance.Practical implicationsThe findings indicate that enterprises should be more concerned about CSR engagement in attracting new talents, enhancing the quality of work life and cultivating the employee's performance.Originality/valueThis study enhances previous supports and studies on the concept of CSR and human resource management by analyzing the relationship between CSR and employee performance. Previous researches have concentrated their objectives in finding the link between CSR and the financial performance of a company. However, it must be understood that a company's success actually hinges on the performance of one of their greatest assets, the human resources. Additionally, due to the change in generations that will be the job seekers, recruitment strategy to attract job applicants and improve the job pursuit intention (JPI) is now needed more than ever. One of the strategies that Indonesian companies can use to do so is by practicing CSR. Hence, this is the first study in an attempt to observe the overall relationship of the CSR with the job pursuit intention, QWL and EP, especially in the controversial industries. The study will drive companies to intensify their efforts in maintaining good employee performance.

Corporate social responsibility disclosures in Malaysia: evidence from large companies

2017 ◽  
Vol 13 (1) ◽  
pp. 177-202 ◽  
Author(s):  
Abdelkader Sadou ◽  
Fardous Alom ◽  
Hayatullah Laluddin
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Empirical Studies ◽  
Annual Reports ◽  
Future Research ◽  
Government Ownership ◽  
Content Type ◽  
The Government ◽  
Corporate Social

Purpose The purpose of this study is to examine whether there is any improvement in the extent and quality of corporate social responsibility disclosures (CSRD) in Malaysia between 2011 and 2014 and to determine the factors that influence the extent and quality of CSRD in these two years. Also, this study examines the methods of disclosures and the items that largest Malaysian companies addressed. Design/methodology/approach A self-constructed CSR is utilised to measure the extent and quality of CSRD in the annual reports of the top 71 Malaysian companies listed in Bursa Malaysia for the years 2011 and 2014. Multiple regressions along with their associated toolkits for data verification and diagnostic tests are used to assess the improvement in CSRD between 2011 and 2014 and the factors that affect CSRD. Findings Results show a slight increase in the extent and quality of CSRD between 2011 and 2014. With regards to the factors influencing CSRD, only awards are found to be significant in determining the extent and quality of CSRD either in 2011 or in 2014. Board size, ownership concentration, independent non-executives and return on assets influence both the extent and quality of CSRD in 2011. Director ownership and firm size determine the extent and quality of CSRD in 2014. Government ownership only influences the extent of CSRD in 2011. Research limitations/implications Some traditional limitations are found to be considered in future research, such as the use of annual reports as the only source of CSRD information. Results support the legitimacy theory that assumes that Malaysian companies disclose CSR information as a reflection of the incidents that happen in that environment of the firm without ignoring the role of the government in pushing those companies towards being socially responsible by issuing regulations, or in motivating those companies by introducing awards and giving fiscal facilities. Practical implications The results help the policymakers to introduce more awards in some domains that were less addressed by Malaysian companies and also to examine the causes behind the non-influence of the new Malaysian Code on Corporate Governance (MCCG 2012) on CSRD. Originality/value The study can be considered as one of the limited empirical studies that assess the changes in CSRD before and after the issuance of MCCG 2012 in Malaysia.

Corporate social responsibility disclosures (CSRD), corporate governance and the degree of multinational activities

2018 ◽  
Vol 8 (1) ◽  
pp. 106-123 ◽  
Author(s):  
William Coffie ◽  
Francis Aboagye-Otchere ◽  
Alhassan Musah
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Developing Country ◽  
Theoretical Perspective ◽  
Positive Association ◽  
Future Research ◽  
Content Type ◽  
Corporate Social

Purpose The purpose of this paper is to examine the effect of corporate governance and degree of multinational activities (DMAs) on corporate social responsibility disclosures (CSRD) within the context of a developing country. Design/methodology/approach Using the annual report of 33 listed firms spanning from 2008 to 2013, the authors employed content analysis based on an adapted index score of CSRD developed by Hackston and Milne (1996) as applied in similar studies (e.g. Deegan et al., 2002; Hassan, 2014). Guided by the authors’ hypotheses, the authors model quantity and quality of CSRD (two separate econometric models) as functions of multinational activity and corporate governance. Findings The results show that the DMA has a positive association with both quality and quality of CSRD. The results also show that certain corporate governance characteristics such as board size (quality and quantity) as well as the presence of a social responsibility sub-committee of the board (quality) have a positive relationship with CSRD. However, increasing the number of non-executive directors (NEDs) may not necessarily improve the quantity or quality of disclosure. Research limitations/implications The study is limited by theory and geography. Theoretically, the study is based on the legitimacy theory and feels compelled to reiterate the importance of considering alternative theoretical perspective in future research. Again the study is limited geographically as the investigation is based on Ghana only and the authors suggest that future research be extended to other countries. Practical implications This study is important as it demonstrates the importance of providing quality of CSRD to stakeholders when the board of a firm has a sub-committee responsible for corporate social responsibility. Originality/value The results of the study extend the literature on CSRD by demonstrating a new evidence on how the degree of firm’s multinational activities together with corporate government mechanism affects both quantity and quality of CSRD in the context of unchartered developing country. The results support the theoretical view that companies engage in CSRD in attempt to legitimize their operations based on the pressure exerted on them and the mechanism put in place to respond to those pressures.

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