scholarly journals Leading by Example: Corporate Social Responsibility Initiatives by Dabur India Limited in North India

2020 ◽  
Vol 16 (1) ◽  
pp. 43-53
Author(s):  
Amritjot Kaur Sekhon ◽  
Lalit Mohan Kathuria
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Local Community ◽  
Secondary Data ◽  
North India ◽  
Annual Reports ◽  
Primary Data ◽  
Community Partnership ◽  
Manufacturing Plant ◽  
Corporate Social

The purpose of this study is to explore the corporate social responsibility (CSR) initiatives undertaken by Dabur India Limited, the biggest Ayurvedic company in the world, at areas close to its manufacturing plant. It also explores the perception of Dabur’s stakeholders with respect to its social responsibility behaviour. For the purpose of this study, both primary as well as secondary data have been used. The primary data have been collected by conducting unstructured interviews and a field visit within the premises of the company’s manufacturing plant in Baddi district as well as in the surrounding villages. The secondary data have been collected from annual reports of the company and the company website. On investigating, it was be observed that Dabur, through years of social involvement and local community partnership projects, has established a special bond of trust with all its stakeholders. Also, as the expenditure made by Dabur on its CSR activities has always exceeded the stipulated amount as per government recommendations, this evidently supports its dedication towards its vision statement, on creating value for society. As after a revision in CSR policies there have not been many research studies examining the CSR practices by companies in India, this study, therefore, addresses this knowledge gap and provides new insights on the compliance by Dabur with regard to new CSR guidelines by the Companies Act, 2013.

scholarly journals Community Development in Kemijen Village, East Semarang: A Corporate Social Responsibility in Practice

2021 ◽  
Vol 19 (1) ◽  
pp. 83-88
Author(s):  
Hartuti Purnaweni ◽  
Irzaldi Yazid ◽  
Mutia Nur Arifah ◽  
Anis Qomariah
Keyword(s):  
Corporate Social Responsibility ◽  
Community Development ◽  
Social Responsibility ◽  
Local Community ◽  
Secondary Data ◽  
Sampling Technique ◽  
Primary Data ◽  
Health Economy ◽  
Csr Strategy ◽  
Corporate Social

Companies, either state-owned and private which operates in the field and/or related to natural resources must implement Corporate Social Responsibility (CSR), such as by PT Indonesia Power (PT. IP) UBP-Tambaklorok which is located nearby Tanjung Mas Harbor, Tambaklorok Village, North Semarang District. Semarang City. The CSR implementation should benefit for both sides, the company for its image and the local community for the implemented programs. Therefore it is important to analyse perception of the local community as well as their opinions about the company's CSR activities in their village, in this case is the people of Kemijen village which is located adjacent to the PT. IP’s area. This research is descriptive qualitative, done in 2019, describing the phenomenon of CSR implementation by PT. IP, and the perception of the local community of Kemijen village towards the CSR activities implemented by PT. IP. The informants were taken using purposive sampling technique, covering both formal and informal leaders, the local people, as well as community development officer of PT. IP. Primary data was gathered using in-depth interview technique and observation. Secondary data consist of documents. Primary and secondary data was then coded and analysed interactively. PT. IP has formulated and implemented the Company’s strategies into CSR Roadmap 2015-2019, which is the grand strategy and a milestone of CSR implementation to integrate CSR strategy into the Company’s strategy, in the sectors of education, health, economy, and infrastructure. According to the perception of the Kemijen villagers, there have been both benefit and insufficiency of the PT. IP’s CSR implementation. They expect more programs to be implemented, in order to allowing them more opportunities for poverty alleviation.

scholarly journals Reflection of Corporate Social Responsibility Implementation: Community Engagement In Sustainability Aspects

2019 ◽  
Vol 5 (5) ◽  
pp. 357
Author(s):  
Magdalena Magdalena ◽  
Eko Ganis Suharsono ◽  
Roekhudin Roekhudin
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Community Engagement ◽  
Secondary Data ◽  
Annual Reports ◽  
Primary Data ◽  
Research Approach ◽  
Development Programs ◽  
Corporate Social Responsibility Implementation ◽  
Corporate Social

Social responsibility is a form of business commitment to continue acting ethical, operate legally in sustainable economic development to all stakeholders and the wider community. The aim of the study was to reflect on Corporate Social Responsibility at PT. BNI regarding Community Engagement? The research approach used is a qualitative approach. The interpretive paradigm is used by researchers so that they can assist researchers in achieving the objectives in carrying out research by reflecting the CSR of PT. PTI (Persero) Tbk. The primary data source in this study was through interviews with corporate and community CSR staff and direct observation to review the implementation of the PT.BNI CSR program. While secondary data sources are annual reports and sustainability reports (CSR). Researchers use the type ofmethod content analysis guided by sustainability accounting (Sukoharsono, 2010). The results of the research on the implementation of CSR to the community through partnership and community development programs have a good impact on the welfare of the community which are examined based on 4 aspects, namely social, economic, environmental and spirituality.

scholarly journals Corporate Social Responsibility of Public Administration through Eyes of Enterprises

2017 ◽  
Vol 65 (6) ◽  
pp. 1901-1909 ◽  
Author(s):  
Sylvie Formánková ◽  
Andrea Hrdličková ◽  
Tomáš Grabec
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Public Administration ◽  
Secondary Data ◽  
Annual Reports ◽  
Primary Data ◽  
The South ◽  
The Subject ◽  
Corporate Social ◽  
South Moravia

The present paper focuses on corporate social responsibility in public administration. The subject of interest is the South Moravia Region and enterprises seated there. The subject of the present research includes overall awareness of the inquired enterprises about corporate social responsibility and activities of the South Moravian Region Authority related to corporate social responsibility of the institution. The research has brought conclusions testifying a certain level of knowledge of the CSR concept among enterprises, albeit on the basic level only. The awareness of socially responsible activities of the regional authority was very low and therefore further steps of this institution must be considered to improve communication of CSR activities and develop an environment for better cooperation of the public and the private sector in this area. The research was based on secondary data drawn from annual reports of the South Moravian Region Authority and on primary data obtained by questionnaire-based inquiry among 384 enterprises doing business in the South Moravia Region.

scholarly journals Corporate Social Responsibility Disclosure and the Value Relevance of Annual Reports for Listed Banks in Kenya

2018 ◽  
Vol 14 (4) ◽  
pp. 329 ◽  
Author(s):  
Gitahi J. ◽  
Nasieku T. ◽  
Memba F.
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Social Responsibility ◽  
Value Relevance ◽  
Financial Analysts ◽  
Secondary Data ◽  
Annual Reports ◽  
Primary Data ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social

This study investigated the relationship between corporate social responsibility disclosure and value relevance of annual reports for listed banks in Kenya. To do so, the study used content analysis and financial analysts’ perception to quantify corporate social responsibility disclosure, included by banks in their annual reports. The sample comprised of the annual reports of ten banks listed on the Nairobi Securities Exchange (NSE) over the entire period from year 2010 to year 2015. The study focused on banks due to additional regulation by the Central Bank of Kenya, (CBK). A survey research design was adopted. The study used both primary data and secondary data. Primary data was obtained through survey questionnaires administered on respondents who were financial analysts at a total of sixty one Kenya’s Capital Markets Authority (CMA) licensed firms (investment banks, stock brokers, fund managers and investment advisers) as at 30 April 2016. Secondary data was obtained from the corporate action register and handbook by the Nairobi Securities Exchange, the daily market statistics from the NSE data and annual reports released by the banks. Content analysis program ATLAS.ti 8, OneLook dictionary and Ms Excel 2007 were used for content analysis. Data analysis was carried out using SPSS version 20 and Stata 13. Descriptive statistics and inferential statistics were used for analysis. The results revealed that corporate social responsibility disclosure had a positive and significant relationship with value relevance of annual reports which was measured by the average market price per share, (MPS). This study therefore concluded that corporate social responsibility disclosure in annual reports of listed banks in Kenya affect the value relevance of the annual reports. The study recommends an expanded role of the auditor in reviewing the corporate social responsibility disclosure and other accounting narratives. Currently in accounting reporting, the auditor is not obligated to formally audit accounting narratives. Instead, an auditor reviews the accounting narratives to ascertain if the narratives are consistent with the financial statements. The study also recommends more guidelines and regulations in relation to non-financial disclosures to ensure that firms put clearer information in the hand of investors.

scholarly journals Does CSR Activity Amount to Socially Responsible Management?

2021 ◽  
Author(s):  
M. John Foster
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Local Community ◽  
Annual Reports ◽  
Socially Responsible ◽  
Responsible Management ◽  
Exploratory Investigation ◽  
Research Questions ◽  
The Uk ◽  
Corporate Social

AbstractIn essence firms or companies are usually thought to exist to make products for or provide services of some sort to third parties, other companies or individuals. The philosophical question which naturally arises then is ‘to the benefit of whom should a firm’s activities be aimed?’ Possible answers include the owners of the firm, the firm’s employees or wider society, the firm’s local community or their host nation. It is because of firms’ location within a wider society that the issue of corporate social responsibility arises. The issue is do they contribute in a positive way to the fabric of society. In this paper we conduct an exploratory investigation whose research questions, broadly, are whether there is public evidence of corporate social responsibility activity by firms listed in the UK and to what extent, if any, such activities may amount to genuinely socially responsible management by the firms. We examined the most up to date annual reports of a split sample of 36 firms listed in the FTSE 350. The short answers to the two research questions above are: to some degree and no by some margin, based on data from the sample firms.

scholarly journals PENGARUH BIAYA CORPORATE SOCIAL RESPONSIBILITY TERHADAP LABA BERSIH PERUSAHAAN PADA PT. UNITED TRACTOR, Tbk

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Jessica Wajongkere ◽  
Lintje Kalangi ◽  
Robert Lambey
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Local Community ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Business Community ◽  
Net Income ◽  
Net Profit ◽  
Independent Variable ◽  
Corporate Social

Corporate Social Responsibility is a continuing commitment by the business community to act ethically and contribute to the economic development of the local community and the wider community, along with the improvement of the living standards of workers and their families (Wibisono 2007). The purpose of this study is to determine the influence of CSR costs on the company’s of net profit on PT. United Tractor, Tbk. This research uses simple linear regression analysis method. The type of data used is quantitative data obtained from secondary data. The results showed that there is no influence between the two variables (corporate social responsibility cost to net income of the company). Based on t-test, t-table> t-count (3,182> -2,074) and significant 0,130 where this value> 0,05 meaning there is no influence between independent variable to dependent variable.Keywords: Cost of Corporate Social Responsibility, Net income

APAKAH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY BERPENGARUH TERHADAP PROFITABILITAS PERUSAHAAN LQ45?

2019 ◽  
Vol 4 (1) ◽  
pp. 14
Author(s):  
Novia Eka Sariantono ◽  
Luh Putu Mahyuni
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Secondary Data ◽  
Listed Companies ◽  
Annual Reports ◽  
Return On Equity ◽  
Good Corporate Governance ◽  
Corporate Social

Do Good Corporate Governance and Corporate Social Responsibility Influence Profitability of LQ45 Listed Companies. This study aims to examine the influence of good corporate governance and corporate social responsibility on profitability of LQ45 listed companies in Indonesia Stock Exchange. The data analyzed were secondary data in the form of annual reports and sustainability report. The data were analyzed using multiple linear regression. The results of this research indicate: (1) Good corporate governance (GCG) has a significant effect on profitability of LQ45 listed companies; (2) Corporate social responsibility (CSR) does not have a significant effect on profitability of LQ45 listed companies. This research provides empirical evidence that implementation of GCG could influence profitability, while the implementation of CSR does not influence profitability. Keywords: Good corporate governance, corporate social responsibility, independent commissioner board, corporate social responsibility, disclosure index, return on equity

scholarly journals PENGARUH INTELLECTUAL CAPITAL DAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP KINERJA PERUSAHAAN

Equity ◽  
2019 ◽  
Vol 21 (1) ◽  
pp. 93
Author(s):  
Chintya Chintya
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Intellectual Capital ◽  
Secondary Data ◽  
Annual Reports ◽  
Company Performance ◽  
Manufacturing Companies ◽  
Financial Reports ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social

The purpose of th is study was to test empirically the influence of Intellectual Capital and Corporate Sociall Responsibility Disclosure to the performance of companies in Indonesia. Intellectual capital is measured using Pulic method (VAIC) and Corporate Social Responsibility Disclosure measured by using CSDI (CSR Index). Company performance is proxied with company profitability that is measured by Return on Assets. Data used in this study is secondary data, consist of annual reports, financial reports, and sustainability reports. The sample used in this study was chosen by using purposive sampling method with the aim to get the sample according to the criteria. The sample in this study amounted to 76, which consisted of 19 manufacturing companies of the basic and chemiccal industry sectors during the period 2013 to 2016. The results showed that intellectual capital and corporate social responsibility disclosure positively affect the financial performance of the company

scholarly journals Implementation of Corporate Social Responsibility Program on Community Welfare

2021 ◽  
Vol 2 (3) ◽  
pp. 9-15
Author(s):  
Khenu Lather ◽  
Munnopule Khlise ◽  
Mashue Kinneth
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Local Community ◽  
Secondary Data ◽  
Research Technique ◽  
Corporate Social ◽  
The Impact ◽  
Research Show ◽  
Descriptive Qualitative

The purpose of this research is to evaluate the impact of the execution of the Corporate Social Responsibility program on the welfare of the local community. This research technique is descriptive qualitative, and it makes use of both primary and secondary data. The findings of this research show that the implementation of the Corporate Social Responsibility (CSR) program for the benefit of the community has not been successful, which is supported by a number of impediments to the success of these programs

Implementation of Javanese traditional value in creating the accountable corporate social responsibility

2017 ◽  
Vol 59 (6) ◽  
pp. 964-976
Author(s):  
Pujiyono ◽  
Jamal Wiwoho ◽  
Wahyudi Sutopo
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Secondary Data ◽  
Primary Data ◽  
Legal Regulations ◽  
Content Type ◽  
The Public ◽  
Good Relation ◽  
Owned Company ◽  
Corporate Social

Purpose This paper aims to provide an overview of existing condition, rules and implementation of CSR and create harmony models of corporate social responsibility (CSR) between regulation, Javanese culture values and universal principles, to fill the lack of CSR regulation in Indonesia. Design/methodology/approach This study is based on sociology legal research. The regulations and principles have been studied by using the approach of law and social sciences. That characteristic is descriptive evaluative. The primary data are taken from interview with the senior source relations of PT Pertamina Hulu Energi (PHE) in Jakarta, President Director of PT Rosalia Indah Group in Surakarta and Your Honour Prince of Surakarta Hanadiningrat Kingdom. Secondary data are obtained from the review of the literatures pertaining to the material. Secondary data consist of legal materials such as regulations, books, papers and other references. Data analysis technique use theoretical interpretative. Findings CSR is implemented by company only for lifting the image. CSR fund allocation is still a company’s secret, and it becomes evidence of the lack of transparency for companies to manage and provide social cost to society. It can also be found that some companies collect donations from the public for disaster relief, but in the distribution of aid, they use the name of a CSR company. There is polarization in the implementation of CSR. A government- owned company is already bound by the provisions of the Regulation of the Minister of state-owned enterprises. Research limitations/implications This paper discusses the CSR implementation in Indonesia and it creates a model of accountability of CSR to fill the legal vacuum that occurs at this time. This paper formulates a good relation between traditional Javanese value, government regulations and universal CSR principle. Practical implications There remains a mismatch between the Javanese values of philosophy with the positive regulatory norms that result in the implementation of CSR only to meet the requirements of the positive regulatory norm and ignore the obligations involved and to aid the prosperity of the public society. Social implications Communities around a company have not been able to enjoy the advantages of the company. Communities should fight for their own lives without being dependent on or being supported by a company’s existence. Originality/value This research combines the Javanese values with the positive legal regulations in the implementation of CSR in Indonesia. This research has not been conducted by the others. This research will provides benefits on the idea of imposing sanctions on the non-implementation of CSR, not only through positive legal regulations but also through social sanctions embodied in the Javanese values.

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