A Commentary on Corporate Social Responsibility and Natural Disasters in India

2017 ◽  
Vol 13 (3-4) ◽  
pp. 132-140
Author(s):  
Arvind Kumar
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Natural Disasters ◽  
Disaster Management ◽  
Human Life ◽  
Annual Reports ◽  
The Government ◽  
Corporate Social ◽  
Indian Industries

The purpose of this study was to evaluate the role of top 100 Indian companies in natural disasters and identify best practices of corporations in India. Results are derived from secondary data collected from websites, newsletters and annual reports of the companies. Three natural disasters were taken for the study from the year 2013–15. It is observed that most of the companies have been engaged in disaster relief activities for social and ethical reasoning. These activities included financial help, stake holder consultation and partnerships with NGOs, non-profit organizations (NPOs) and the government. Corporations also help in disaster management simply by engaging in their regular business. This study analyzes the role of corporations in natural disasters from a corporate social responsibility (CSR) perspective and discusses the possible way of coping with natural disasters by Indian companies. The research findings will be very useful for Indian companies, Confederation of Indian Industries (CII), National Disaster Management Authority (NDMA), and Government, after the enactment of Companies Act 2013. It would be very helpful for normalcy of human life and business. It analyses only top 100 Indian company’s contribution. It lacks the reflections of the other countries.

scholarly journals Peran Islamic Corporate Social Responsibility dalam Memoderasi Pengaruh Zakat Terhadap Kinerja Bank Umum Syariah

2021 ◽  
Vol 9 (1) ◽  
pp. 73-89
Author(s):  
Sartini Wardiwiyono ◽  
◽  
Arty Fitria Jayanti ◽  
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Negative Impact ◽  
Positive Impact ◽  
Annual Reports ◽  
Observation Data ◽  
Islamic Banks ◽  
Corporate Social

The aim of this study is to investigate the role of Islamic Corporate Social Responsibility in moderating the effect of zakat on Islamic commercial banks’ financial performance. Out of 13 Islamic commercial bank listed by Otoritas Jasa Keuangan from 2012 to 2017, there were only five banks reporting Statement of Zakat Fund Sources and Disbursements. Hence, the final samples of this study consist of 30 observation data. Secondary data collected from 30 annual reports were gathered through documentation. This study utilizes moderated regression analysis to test three research hypotheses. The results shows several findings. Firstly, the amount of corporate zakat being reported in the Statement of Zakat Fund Sources and Disbursements has positive impact on Islamic banks’ financial performance. Secondly, Islamic CSR as measured by Islamic reporting index developed by Belal et al. (2015) has negative impact on Islamic Banks’ financial performance. Thirdly, the role of Islamic CSR in moderating the effect of zakat on financial performance was confirmed.

scholarly journals Corporate Social Responsibility (CSR) Practice of Cellular Phone Companies in Bangladesh

IIUC Studies ◽  
2014 ◽  
Vol 8 ◽  
pp. 59-80
Author(s):  
Sayema Hoque ◽  
Tanzina Chowdhury
Keyword(s):  
Health Care ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Poverty Alleviation ◽  
Cellular Phone ◽  
Economic Resources ◽  
Annual Reports ◽  
Potential Benefits ◽  
The Government ◽  
Corporate Social

Cellular phone companies have occupied a significant position in the economy of Bangladesh. It has become one of the most profitable sectors as well as a big contributor to the government exchequer of this country. A great deal of economic resources is being utilized in this particular industry. Being an integral part of the society the companies operating within this industry are supposed to contribute towards social welfare through performing corporate social responsibility (CSR). In this backdrop, this study attempts to provide an overview of the CSR practices of the cellular phone companies of Bangladesh with special reference to the nature and impact of those practices. Based on the information provided in the annual reports and websites of respective companies the study has reached a conclusion that all the cellular companies except Airtel are engaged in CSR practices of some sort or other such as education, empowerment & poverty alleviation, environment, health care and others. However, there is still room for expanding CSR related activities to gain the potential benefits. DOI: http://dx.doi.org/10.3329/iiucs.v8i0.20403 IIUC Studies Vol.8 December 2011: 59-80

The Relationship Between Corporate Governance and Corporate Social Responsibility Expenditure in Bangladesh: Moderating Role of Firm Value

2020 ◽  
Vol 13 (2) ◽  
pp. 190-209
Author(s):  
Md Sajjad Hosain
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Banking Sector ◽  
Gender Diversity ◽  
Annual Reports ◽  
Corporate Social ◽  
The Relationship

This article aims at identifying the relationship between corporate governance (CG) and corporate social responsibility expenditure (CSRE) for the Bangladeshi banking sector. CG has been considered as the single independent variable divided into three components: board size (BS), gender diversity (GD) and board members’ interrelationship (BMI), and CSRE has been considered as the dependent variable. Further, a single moderator—firm value (FV) as been employed in order to test the moderating influence. Annual reports from 2015 to 2019 (5 years) of 35 banking firms have been used as samples. The study utilized Pearson’s correlation coefficient in order to test the direct relationships and regression analysis to test the moderating effects. The analysis has revealed that BS and GD are positively associated with CSRE while BMI has a negative association with CSRE. Furthermore, has been revealed that FV can moderate all the direct relationships. The study is expected to aid researchers in further empirical investigation over this important issue and guide policymakers to obtain more representative outcomes to make constructive decisions regarding CG and CSRE that would, in turn, increase FV.

Corporate Social Responsibility in Water Services

2012 ◽  
pp. 227-237
Author(s):  
George Tsogas
Keyword(s):  
Developing Countries ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Public Service ◽  
Service Industry ◽  
Water Companies ◽  
The Government ◽  
Corporate Social ◽  
Role Of The Government

Water companies have attracted minimal attention in the corporate social responsibility literature. This chapter examines conceptual issues regarding the applicability and relevance of CSR principles in a public service industry. It aims to bridge the gap that exists between the CSR and water service discourses by offering some initial ideas on the CSR issues of particular relevance to this industry, with emphasis on developing countries. We suggest re-examination of relationships with poor communities, a different understanding of the role of the government, and the adoption of industry-wide, as opposed to company-specific, social responsibility schemes.

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.

Engaging Employee Perception for Effective Corporate Social Responsibility: Role of Human Resource Professionals

2017 ◽  
Vol 19 (1) ◽  
pp. 111-130 ◽  
Author(s):  
Ekta Sharma ◽  
Ruchi Tewari
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Human Resource ◽  
Human Resource Professionals ◽  
Employee Perception ◽  
Policies And Procedures ◽  
Net Profit ◽  
The Government ◽  
Corporate Social

India is the first country in the world to mandate corporate social responsibility (CSR). The Government of India implemented new CSR guidelines requiring companies to spend 2 per cent of their net profit on social development. The current research intends to identify the role of human resource (HR) in institutionalizing CSR and to identify the association between employee perception towards CSR and the role of HR. The research results prove that it is apt that Indian organizations are high on CSR activities and that even employees are undertaking such activities but the formal policies and procedures are not formulated by HR department to involve the employees in CSR activities. HR needs to align the CSR and HR policies, so that the employees, who are the biggest stakeholders, get involved in internal as well as external CSR activities.

scholarly journals THE TENET OF CORPORATE SOCIAL RESPONSIBILITY FOR ENVIRONMENT AND ITS PRACTICE IN INDONESIA

2021 ◽  
Vol 4 (1) ◽  
pp. 1-10
Author(s):  
Ahmad Abbas ◽  
Wa Ode Rayyani ◽  
Edy Fitriawan Syahadat
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Environmental Performance ◽  
Small Firms ◽  
Environmental Aspect ◽  
Government Role ◽  
The Government ◽  
Almost All ◽  
Corporate Social

The tenet of Corporate Social Responsibility (CSR) positions the environment as logocentrism so that almost all firms increasingly desire to appear “green”. An expanding number of firms are going green and are made public through corporate social reports. Green CSR is a philosophy for describing the environmental aspect of CSR. In Indonesia, it however lacks the discussion and the response after the government applies the law and regulation. This paper highlights the Indonesian government role of attracting firms to be involved in carrying out the environmental performance. The tenet of legitimacy theory is reviewed to elaborate environmental CSR practice. The aim of this paper is to provide critical perspective of understanding the environmental responsibility. It posits that environmental CSR practice in Indonesia is only addressed to legitimize the business. Firms are more involved in carrying out the environmental performance due to the mandate from dominant rules and rating values enforced by the government. For an integrated synergy in maximizing sustainable development, the government should heighten collaboration activities with small firms and provide an assessment in accordance with their characteristics. Keywords: CSR, Environment, Firms, Legitimacy, Rule

scholarly journals PENGARUH CORPORATE SOCIAL RESPONSIBILITY SEBAGAI DEDUCTIBLE EXPENSE TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN PERTAMBANGAN

2021 ◽  
Vol 19 (2) ◽  
pp. 117
Author(s):  
Mudrika Berliana As sajjad ◽  
Dewi Ayu Puspita ◽  
Sudarno Sudarno
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Transfer Pricing ◽  
Sampling Technique ◽  
Annual Reports ◽  
Tax Aggressiveness ◽  
Purposive Sampling ◽  
Mining Companies ◽  
The Government ◽  
Corporate Social

ABSTRACT The pros and cons of the obligation to carry out and disclose Corporate Social Responsibility (CSR) by companies make the government provide incentives through taxes. The tax incentive is stated in Law No. 38 of 2008, which states that CSR costs can be categorized as deductible expenses or as a deduction from taxable income. The law can provide an opening for companies to carry out tax aggressiveness. This study aims to analyze and prove the effect of CSR as deductible expense on tax aggressiveness in mining companies in Indonesia. The data source used is secondary data from financial reports and annual reports of mining companies for the 2017-2019 period which can be downloaded at www.idx.co.id. The sample selection used purposive sampling technique and data processing was carried out through multiple linear analysis with SPSS software. The results showed that CSR as deductible expense on tax aggressiveness and capital intensity had no effect on tax aggressiveness.Keywords: Exchange Rate, Tax Rate, Tunneling Incentive, Transfer Pricing ABSTRAK Pro dan kontra atas kewajiban melaksanakan dan mengungkapkan Corporate Social Responsibility (CSR) oleh perusahaan membuat pemerintah memberikan insentif melalui pajak. Insentif pajak tersebut tertuang dalam Undang-Undang Nomor 38 Tahun 2008, yang menyatakan bahwa biaya CSR dapat dikategorikan sebagai biaya yang dapat dikurangkan atau sebagai pengurang penghasilan kena pajak. Undang-undang tersebut dapat memberikan celah bagi perusahaan untuk melakukan agresivitas pajak. Penelitian ini bertujuan untuk menganalisis dan membuktikan pengaruh CSR sebagai biaya pengurang terhadap agresivitas pajak pada perusahaan pertambangan di Indonesia. Sumber data yang digunakan adalah data sekunder berupa laporan keuangan dan laporan tahunan perusahaan pertambangan periode 2017-2019 yang dapat diunduh di www.idx.co.id. Pemilihan sampel menggunakan teknik purposive sampling dan pengolahan data dilakukan melalui analisis linier berganda dengan software SPSS. Hasil penelitian menunjukkan bahwa CSR sebagai biaya pengurang terhadap agresivitas pajak dan intensitas modal tidak berpengaruh terhadap agresivitas pajak.Kata kunci: Nilai Tukar, Tarif Pajak, Tunneling Incentive, Transfer Pricing

scholarly journals ANALISIS PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS, DAN LEVERAGE TERHADAP MANAJEMEN PAJAK

2021 ◽  
Vol 17 (1) ◽  
pp. 82-100
Author(s):  
Surya Anugrah ◽  
Christina Yuliana
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Local Community ◽  
Stock Exchange ◽  
Panel Data Analysis ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Tax Management ◽  
The Government ◽  
Corporate Social

This research is conducted to analyze the influence of disclosure of Corporate Social Responsibility, profitability, and leverage to tax management. The company must pay taxes to the government as one of the stakeholders. On the other hand, the company is also required to perform its social responsibility as an effort to gain legitimacy from the local community. The study was conducted on manufacturing companies listed in the Indonesia Stock Exchange from 2013 to 2015 and by using the panel data analysis method. Of the 143 companies, 70 companies meet population requirements. The number of samples used in this research amounted to 168 units of observation. The data used in this study is secondary data obtained from financial reports and annual reports. The results show that the variables of Corporate Social Responsibility Disclosure, profitability, and leverage effect to tax management.

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