Effect of corporate social responsibility on nonfinancial organizational performance: evidence from Yemeni for-profit public and private enterprises

2016 ◽  
Vol 12 (2) ◽  
pp. 247-262 ◽  
Author(s):  
Eyad Al-Samman ◽  
Murad Mohammed Al-Nashmi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Organizational Performance ◽  
Private Enterprises ◽  
Public And Private ◽  
Content Type ◽  
For Profit ◽  
Nonfinancial Measures ◽  
Significant Difference ◽  
Corporate Social

Purpose This paper aims to explore the relationship between corporate social responsibility (CSR) and nonfinancial organizational performance (NFOP) of for-profit public and private enterprises in Yemen. It also aims to find whether there is a significant difference of the level of adopting CSR as a periodic activity between business-related public enterprises known as state-owned enterprises (SOEs) and private enterprises. Design/methodology/approach Empirical analyses were conducted on a sample comprising 103 for-profit public and private enterprises. Relationship between CSR and NFOP was examined using multiple regression analyses whereas t-test analysis was used to find any significant difference in adopting CSR activities between SOEs and private enterprises operating in Yemen. Findings The four components of CSR (i.e. economic, legal, ethical and philanthropic) have positive significant relationships with NFOP when measured separately in private enterprises and in both SOEs and private enterprises as a whole entity. Conversely, there was insignificant influence of CSR on NFOP when examined separately in only SOEs. Furthermore, there was no statistically significant difference between SOEs and private enterprises concerning the level of adopting periodically CSR activities. Research limitations/implications Having potential personal preferences among respondents was among the major limitations of this study. Moreover, using nonfinancial measures for assessing NFOP forms another key limitation. Practical implications Having potential personal preferences among respondents was among the major limitations of this study. Moreover, using nonfinancial measures for assessing NFOP forms another key limitation. Originality/value This is one of the first papers discussing the influence of CSR on NFOP which has been given less remarkable attention in the literature compared to financial organizational performance. Moreover, the paper investigates CSR effects on NFOP in Yemen which belongs to the Third World countries.

The effect of corporate social responsibility on earnings management and tax avoidance in Chinese listed companies

2019 ◽  
Vol 27 (4) ◽  
pp. 632-652 ◽  
Author(s):  
Haijing Liu ◽  
Hyun-Ah Lee
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Earnings Management ◽  
Tax Avoidance ◽  
Listed Companies ◽  
Private Enterprises ◽  
Content Type ◽  
Listed Firms ◽  
Chinese Listed Companies ◽  
Corporate Social

Purpose This paper aims to verify the effect of corporate social responsibility (CSR) on Chinese listed firms’ earnings management and tax avoidance. Specifically, this study investigates whether government-guided CSR implementation indeed drives firms to behave in a responsible manner by constraining earnings management and tax avoidance. Design/methodology/approach The paper analyses a sample of Chinese listed companies that are confronted with the unique situation of CSR being developed at a rapid pace by government-led policy and regulation. The study further investigates whether the effect of CSR on earnings management and tax avoidance is different for state-owned and private enterprises by partitioning the sample into these two subgroups. Findings The findings of this study show that government-guided CSR could be effective in reducing the firms’ earnings management and tax avoidance, even though the effect is limited to state-owned enterprises. Originality/value This paper provides new evidence on the relation of CSR with earnings management and tax avoidance in the Chinese context and sheds light on the importance of differentiating between the state-owned and private enterprises when studying the corporate behaviors of Chinese firms.

Impact of corporate social responsibility practices on organizational performance: an ISO 26000 perspective

2014 ◽  
Vol 10 (3) ◽  
pp. 455-479 ◽  
Author(s):  
Changiz Valmohammadi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Organizational Performance ◽  
Community Involvement ◽  
Cross Sectional ◽  
Policy Makers ◽  
Content Type ◽  
Iso 26000 ◽  
Core Subjects ◽  
Corporate Social

Purpose – This study aims to provide reliable and valid constructs of corporate social responsibility (CSR) and a measurement instrument in the context of Iranian organizations based on the seven core subjects of International Organization for Standardization (ISO) 26000 standard. It also examines the effects of these seven CSR criteria, namely, organizational governance, human rights, labor practices, the environment, fair operating practices, consumer issues and community involvement, and development on the organizational performance of Iranian organizations. Design/methodology/approach – Through an extensive study of literature review, the related items of these core subjects were identified. Data for the study were collected from 207 Iranian manufacturing and service firms. The research model was tested using structural equation modeling. Findings – Statistical analysis revealed that a number of significant relationships between CSR practices and organizational performance of Iranian organizations. The result found that community involvement and development plays an important role in enhancing organizational performance of organizations. Research limitations/implications – First, the time sequence of the association between the variables could not be concluded, given that cross-sectional data were used. A future study is suggested to conduct a longitudinal research design to present the evidence of causation which cannot be achieved through cross-sectional designs. Second, this study was limited to Iran. Hence, the findings and conclusions drawn from this research are representative of the Iranian context only. Hence, final results should be considered with caution. Practical implications – This study offers a number of implications for Iranian managers and policy-makers. First, this study identified that there is a relationship between CSR practices based on the seven core subjects of ISO 26000 and firm performance in the context of Iran. Second, the instrument developed, in this research, will be very useful to policy-makers in various industries of Iran as a tool for evaluating the effectiveness of their current CSR practices and initiatives. Third, decision-makers can also prioritize the CSR practices on which their firms should focus to improve their organizational performance. Originality/value – The novelty of this research is to determine the related items of the core subjects of ISO 26000 as the main factors and offer an instrument to measure the effects of various CSR practices on organizational performance of Iranian firms in the context of Iran.

Satya Bharti School Program: the kaizen way

2012 ◽  
Vol 2 (8) ◽  
pp. 1-13
Author(s):  
Jyoti Kainth
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Subject Area ◽  
Strategic Decision ◽  
School Program ◽  
Content Type ◽  
For Profit ◽  
Multi Stakeholder ◽  
Vantage Points ◽  
Corporate Social

Subject area Strategic management. Study level/applicability The case is suitable for undergraduates, MBA, and executive MBA courses. Case overview This case on Satya Bharti School Program, an initiative of the Bharti Foundation, highlights the journey, achievements and challenges faced during the implementation of a noble vision. The case maps the strategy implemented from multiple vantage points and aims to show how the compelling need of providing quality education in rural India transformed the way people look at corporate social responsibility (CSR) activities. Expected learning outcomes The case analysis aims to help students comprehend and understand: the concept of corporate social responsibility; the strategic decision-making process amidst constraints in the context of not-for-profit organizations; how organizational excellence models are embedded to improvise practices and processes; the concept of the multi-stakeholder framework; and how external and internal issues can affect the success of a CSR program. Supplementary materials Teaching notes are available; links to videos are provided.

Authentic or cosmetic: stakeholders’ attribution of firms’ corporate social responsibility claims

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Claudel Mombeuil ◽  
Bin Zhang
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Relevant Literature ◽  
Research Approach ◽  
Business Practices ◽  
Manufacturing Companies ◽  
Content Type ◽  
Significant Difference ◽  
External Stakeholders ◽  
Corporate Social

Purpose To date, many firms tend to use corporate social responsibility (CSR) communication and marketing as a means to offset their irresponsible behaviors and unscrupulous business practices. Often time, they can easily get away with this in the context where the institutional settings are weak, and corporate social irresponsibility (CSIR) and corruption are widespread. The purpose of this study is to explore stakeholders’ attribution concerning CSR claims of four beverage manufacturing companies operating in America’s poorest country (Haiti) where CSIR and corruption remain widespread. This study also explores whether there are differences in demographic characteristics (e.g. gender, corporate affiliation and education) regarding stakeholders’ attribution of CSR claims of these companies. Design/methodology/approach Given the exploratory nature of this study, an inductive research approach (qualitative plus quantitative) and supported by an interpretive approach were used. Findings The overall results of this study show that internal (employees) and external stakeholders alike consider the CSR claims of these companies as “cosmetic,” with no significant difference in their affiliation. The results also show no significant differences in the age groups but significant differences in gender and level of education regarding stakeholders’ attribution of firms’ CSR claims. Originality/value By addressing firms’ CSR claims from the perspectives of internal and external stakeholders through means of a mixed methods approach, this study adds an important contribution to the relevant literature.

The role of corporate social responsibility (CSR) toward the development micro and small and entrepreneurs using partnership and community development program (PKBL) in Pekanbaru

2018 ◽  
Vol 60 (1) ◽  
pp. 79-86
Author(s):  
Sri Indarti
Keyword(s):  
Corporate Social Responsibility ◽  
Community Development ◽  
Social Responsibility ◽  
Development Program ◽  
Task Orientation ◽  
Content Type ◽  
Entrepreneurial Attitude ◽  
Significant Difference ◽  
Before And After ◽  
Corporate Social

Purpose This paper aims to determine the roles of corporate social responsibility (CSR) or social responsibility practiced by state-owned enterprises (SOEs) toward the development of entrepreneurial attitude and revenue of micro and small entrepreneurs in Pekanbaru. Design/methodology/approach This research used quantitative analysis with t-test (different test) to view the differences in entrepreneurial attitude and revenue before and after receiving the CSR fund through Partnership and Community Development Program (PKBL program). Findings PKBL aid by a state-owned company is highly effective and helps small and micro entrepreneurs in increasing revenue. It is seen from the significance of sales turnover and cost efficiency development. Some positive impacts of receiving PKBL fund on the development of entrepreneurial attitude towards positivity are significant and some are not. A significant change is found in the development of entrepreneurial attitude in the aspect of planning and leadership that show that micro and small entrepreneurs have a plan and a good leadership after receiving PKBL fund. There appears a significant difference before and after PKBL fund distribution. Confidence, task orientation, risk taking and honesty dimensions show no signs of significant difference before and after receiving PKBL fund, as they are related to someone’s nature, which is attached to each individual, and it requires time, processes and optimal treatment to change. Originality/value No study has investigated the roles of CSR or social responsibility practiced by SOEs towards the development of entrepreneurial attitude and revenue of micro and small entrepreneurs in Pekanbaru, Riau.

scholarly journals ANALISIS PERBEDAAN PELAPORAN CSR PADA BUMN DAN BUMS YANG TERDAFTAR DI BEI TAHUN 2014

2018 ◽  
Vol 1 (1) ◽  
pp. 35
Author(s):  
Heny Sidanti ◽  
Alfian Syaikhori
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Private Enterprises ◽  
Economic Sectors ◽  
Employment Sector ◽  
Significant Difference ◽  
The Difference ◽  
Corporate Social

<p>The purpose of this study was to analyze the empirical evidence of differences in reporting Corporate Social Responsibility (CSR) in state-owned enterprises and private enterprises listed on the Stock Exchange in 2014. This research is a quantitative research. The study population was BUMN and BUMS listed in the Indonesia Stock Exchange (BEI). Samples are 22 companies consisting of 12 BUMN companies and 10 companies BUMS listed in the Indonesia Stock Exchange (BEI). The analysis technique used using independent samples t-test. The results showed that there was no significant difference between Corporate Social Responsibility (CSR) of the company's state-owned enterprises with private enterprises in terms of economic sectors. A description of the analysis showed that CSR BUMN in sectors of the economy is greater than the company BUMS, but the differences were considered less significant. There were no significant differences between the Corporate Social Responsibility (CSR) of the company's state-owned enterprises with private enterprises in terms of the environmental sector. A description of the analysis showed that CSR state-owned companies in the environmental sector is greater than the company BUMS, but the differences were considered less significant. There are significant differences between the Corporate Social Responsibility (CSR) of the company's state-owned enterprises with private enterprises in terms of the employment sector. A description of the analysis showed that CSR state-owned enterprises in the employment sector is greater than the company BUMS, and the difference is considered to be very significant CSR.</p><p><br /><strong>Keywords : BUMN , BUMS, CSR</strong></p>

The relationship among corporate social responsibility, sustainability and organizational performance in pharmaceutical sector: a literature review

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Kanika Saxena ◽  
Sunita Balani ◽  
Pallavi Srivastava
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Organizational Performance ◽  
Business Processes ◽  
Pharmaceutical Sector ◽  
Content Type ◽  
Extant Literature ◽  
Environmental Goals ◽  
Internal Stakeholders ◽  
Corporate Social

Purpose This study aims to review the extant literature in pharmaceutical sector on corporate social responsibility (CSR), sustainability and organizational performance to explore if a relationship exists among these three elements. Design/methodology/approach A total of 301 research articles were collected from online databases. A new ECG framework representing environment, community and growth was used to classify the collected literature under the three elements: CSR, sustainability and organizational performance. Findings Key findings under the identified categories are: A) Environment: Strict legislation and green chemistry have revolutionized the pharmaceutical sector by decreasing manufacturing costs, minimizing the environmental footprint and improving compliance with regulations. B) Community: Community goodwill and organization’s image have gained importance under the influence of external and internal stakeholders. C) Growth: A weak relationship exists between CSR and organizational performance but increases engagement in sustainability practices which has led to increased market performance. Effective integration of social and environmental goals with strategic business processes could result in long-term profits. Originality/value This study focuses on the extant literature to identify the significance of CSR and sustainability on the organizational performance of the pharmaceutical sector. The propositions developed in this study will help in identifying the interdependency of the aforementioned three elements opening further possibilities of in-depth sector specific studies.

Consumer reaction towards corporate social responsibility in United Arab Emirates

2015 ◽  
Vol 11 (1) ◽  
pp. 19-35 ◽  
Author(s):  
Yaprak Anadol ◽  
Mohamed A. Youssef ◽  
Eappen Thiruvattal
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
United Arab Emirates ◽  
Developing Economies ◽  
Age Group ◽  
Social Implication ◽  
Socially Responsible ◽  
Content Type ◽  
Significant Difference ◽  
Corporate Social

Purpose – This paper aims to examine five distinct consumer reactions, including corporate social responsibility (CSR) awareness, consumers’ complaining, boycotting behavior, work preferences and consumer donation behavior. Design/methodology/approach – The analysis in this paper was based on data collected by a team of experts in the Dubai Chamber of Commerce and Industry from more than 555 United Arab Emirates (UAE) individuals, aged 18 years or older. Our study postulated that there will be no statistically significant differences in any or all of the five reactions among respondents with different age, varying degree of CSR awareness, working preference, donation and boycotting behavior, and methods of complaining about companies or their products. Findings – Gender analysis indicated that there is a statistically significant difference between male and female in terms of boycotting and complaining behaviors. Our analysis also showed that young consumers in the age group of 18-24 years react significantly different than older age group in terms of job preference. Third, the results of location analysis indicated that the UAE consumers’ contacting behavior to a company to voice an opinion about a company’s product or services are significantly different across the seven Emirates of UAE. Research limitations/implications – The findings of this study have many implications. First, there is no doubt that such findings will raise the consumers’ awareness of CSR. UAE companies will become more cognizant of their consumers’ behavior, especially when the consumers’ voice their opinion and show interest in the products or services offered by these companies. The implications of this study for the academics are that this study can be replicated in different parts of the globe to confirm or refute our findings. Practical implications – The findings of this study will enable UAE companies to design and implement strategies that aim at increasing their efficiency, competitiveness and the ability to compete in global markets. Social implications – Many of the developing economies started to realize how important CSR is. A fast growing economy such as that of UAE has given such topic an unprecedented attention. The social implication of our findings is that UAE corporations will have to rethink their strategies when it comes to their social responsibility toward society in which they exist. Our findings also enlighten consumers when it comes to their dealing with socially responsible corporations. Originality/value – This study is unique in that it is the first empirically based study to address the consumer behavior and their reaction toward socially responsible corporations.

Do corporate social responsibility practices affect the relative efficiency of Egyptian conventional and Islamic banks?

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Tamer Mohamed Shahwan ◽  
Ahmed Mohamed Habib
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Technical Efficiency ◽  
Relative Efficiency ◽  
Islamic Banks ◽  
Content Type ◽  
Significant Difference ◽  
Corporate Social ◽  
The Impact ◽  
Conventional And Islamic Banks

PurposeThis study assesses the impact of corporate social responsibility (CSR) practices on the relative efficiency of conventional and Islamic Egyptian banks in the period 2012–2018.Design/methodology/approachA three-stage approach is adopted. First, data envelopment analysis (DEA) is used to assess the relative efficiency of Egyptian banks. Second, a CSR index is designed and used to assess the extent of aggregate CSR practices in Egyptian banks, together with their sub-dimensions. Third, a Tobit regression model is used to examine the impact of CSR on the technical efficiency of these banks.FindingsThere is no statistically significant difference between conventional and Islamic banks as regards their purely technical efficiency. Egyptian banks, on average, have achieved a medium score in their practices of CSR and conventional and Islamic banks have not shown significant differences, except in 2018. Moreover, the aggregate CSR practices positively affect the technical efficiency of Egyptian banks. The practices of the CSR sub-dimensions, apart from the community sub-dimension, also affect the banks' technical efficiency.Practical implicationsThe legislative institutions and the Central Bank should enhance CSR practices in Egyptian banks, particularly the practices related to customers and the community, in order to enhance the purely technical efficiency of these banks.Originality/valueThe paper is original in investigating the impact of CSR on banks' relative efficiency in Egypt.

scholarly journals Can corporate social responsibility enhance organizational image and commitment in the ocean freight forwarding industry?

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ching-Chiao Yang ◽  
Po-Lin Lai ◽  
Xiaonan Zhu
Keyword(s):  
Corporate Social Responsibility ◽  
Organizational Commitment ◽  
Social Responsibility ◽  
Organizational Performance ◽  
Service Providers ◽  
Business Environment ◽  
Corporate Image ◽  
Content Type ◽  
Freight Forwarding ◽  
Corporate Social

Purpose In the past few decades, the concept of corporate social responsibility (CSR) has received substantial interest in the competitive business environment. This study aims to empirically examine the impact of CSR on corporate image, organizational commitment and organizational performance in ocean freight forwarders. Design/methodology/approach Five critical CSR dimensions were identified based on factor analysis: consumer interests, employee interests, environmental management, disclosure and corporate commitment and sponsorship. Structural equation modelling was subsequently performed to examine the hypothesized relationships among CSR, corporate image, organizational commitment and organizational performance. Findings Results indicated that CSR had significantly positive effects on corporate image and organizational commitment, whereas corporate image was positively related to organizational commitment and organizational performance, respectively. Organizational commitment was also positively related to organizational performance. However, CSR did not have a significant direct effect on organizational performance. Research limitations/implications This study intended to conduct a survey on logistics service providers; however, due to the limited availability of research on ocean freight forwarding service providers, the present sample was limited to ocean freight forwarding enterprises. Originality/value From a theoretical perspective, this study contributes to the field by identifying the important dimensions of CSR and their effects on corporate image, organizational commitment and organizational performance. Particularly, it demonstrated the effect of CSR on ocean freight forwarding employees’ organizational commitment.

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