scholarly journals The influence of political connection on corporate social responsibility——evidence from Listed private companies in China

2016 ◽  
Vol 1 (1) ◽  
Author(s):  
Haifeng Huang ◽  
Zhenrui Zhao
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Political Connection ◽  
Private Companies ◽  
Corporate Social

scholarly journals PENGEMBANGAN KONSEP COMMUNITY DEVELOPMENT DALAM KERANGKA PELAKSANAAN CORPORATE SOCIAL RESPONSIBILITY

2006 ◽  
Vol 36 (1) ◽  
pp. 86
Author(s):  
Charolinda Charolinda
Keyword(s):  
United States ◽  
Corporate Social Responsibility ◽  
Community Development ◽  
Social Responsibility ◽  
United States Of America ◽  
Corporate Citizenship ◽  
Legal Aspect ◽  
Local People ◽  
Private Companies ◽  
Corporate Social

AbstrakCorporate social responsibility, in United States of America, has known as "corporate citizenship ". The most principle about their same meanings are designated to corporation's effort to conduct social and environtmenal care integrally in to Iheir business by voluntary methods. The practice of community development in Indonesia that have been conducted both State Owned Enterprise (SOE) and private companies need to be more intensified. This program cannot be exercised by charity ways, but needs phases 10 its persistence. Then it will result better situation on both corporation and local people. In legal aspect in Indonesia the program has not controlled in particularly regulation but spread in many regulations. In the author's sight those needs more government effords to secure that this agenda will continue by the aimed considerations.

scholarly journals THE EFFECT OF TAX AVOIDANCE, EARNINGS MANAGEMENT AND POLITICAL CONNECTION ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE : INDONESIAN MANUFACTURING COMPANIES EVIDENCE

ACCRUALS ◽  
2019 ◽  
Vol 3 (2) ◽  
pp. 212-225
Author(s):  
Mala Ayu Anggita ◽  
Trisandi Eka Putri ◽  
Asep Kurniawan
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Earnings Management ◽  
Descriptive Analysis ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Political Connection ◽  
Manufacturing Companies ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social

The purpose of this study to determine the effect of tax avoidance, earnings management, and political connection on the corporate social responsibility disclosure (case studies on manufacturing companies listed on the idx for the period 2016-2017). This study uses a quantitative approach. The population in this study were all manufacturing companies listed on the IDX for the period 2016-2017. The analytical method used in this study is descriptive analysis, classic assumption test and multiple linear regression analysis. The results showed that partially, tax avoidance and earnings management had no effect on corporate social responsibility disclosure, and political connections had a positive effect on corporate social responsibility disclosure. While simultaneously, tax avoidance, earnings management and political connection have an effect on jointly on corporate social responsibility disclosure

scholarly journals Corporate Social Responsibility for Education

Educatia 21 ◽  
2020 ◽  
pp. 42-47
Author(s):  
Lavinia-Maria Nițulescu ◽  
Elena-Alina Hosu
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Good Practice ◽  
Business Environment ◽  
Educational Institutions ◽  
Private Companies ◽  
Public Firms ◽  
Western Area ◽  
The Social ◽  
Corporate Social

The present article tackles the concept of corporate social responsibility (CSR) in the educational field, from the perspective of the projects achieved in collaboration with the educational institutions and companies and projects focused on the improvement and updating the background of the school units. The necessity to implement projects in the field of education by private companies and public firms is justified by the existence of certain financial deficits in the educational system. The study of documents and of national and international specialised materials in the CSR field reveals the requirement to consult schools in establishing the action directions but also the involvement of the business environment in the adaptation of the educational programs to the needs of the labour market. By means of an inquiry-based questionnaire, applied online to a number of 50 representatives having different levels and profiles within educational institutions in the Western area, both from the rural and the urban environment, we have gathered examples of good practice in assuming the implementation of the social responsibility projects in the field of education, in the Western area of Romania.

scholarly journals Do Political Connection and Corporate Governance Mechanism Increase Corporate Social Responsibility Disclosure?

2021 ◽  
pp. 28-46
Author(s):  
Yeterina Widi Nugrahanti
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Institutional Ownership ◽  
Political Connection ◽  
Governance Mechanism ◽  
Corporate Governance Mechanism ◽  
Csr Disclosure ◽  
Corporate Social ◽  
The Impact

The objective of this study is to investigate the impact of political connection and corporate governance mechanisms (independent board of commissioner, institutional ownership, and board of commissioner size) toward Corporate Social Responsibility (CSR) disclosures using Global Reporting Initiative (GRI) Guidelines. Purposive sampling technique was conducted and 272 non-financial companies listed in the Indonesian Stock Exchange during 2015-2017 were acquired as the samples (816 firm-years). For testing the hypotheses, unbalanced Generalized Least Square panel data regression was employed. The finding shows that political connection and board of commissioner size have a positive impact on CSR disclosures while independent board of commissioner and institutional ownership do not. This study contributes to political connection, corporate governance mechanism, and CSR disclosure literature by identifying CSR disclosure based on GRI guidelines up to the most detailed level, which are 77 disclosure items indicators and 254 sub-indicators. Meanwhile, previous research only identify CSR disclosure up to 77 GRI indicators without paying attention to the sub-indicators in detail.

Global CSR rethink is likely ahead

2016 ◽  
Keyword(s):  
Developing Countries ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Social Investment ◽  
Private Companies ◽  
Value System ◽  
Content Type ◽  
The Public ◽  
Societal Benefit ◽  
Corporate Social

Subject Outlook for corporate social responsibility. Significance Through regulation or incentives, the public sector encourages private companies to channel resources into programmes with a societal benefit. These programmes reflect the company's value system as a social actor and are encompassed under the umbrella of corporate social responsibility (CSR). Traditionally, the decision to initiate CSR was within the company's purview. This is changing, as legislation incentivises private companies to develop corporate social investment (CSI) programmes, bringing benefits above those directly associated with core business activities. CSI is the actualisation of the company's CSR. Impacts The growing number of companies engaged in CSR will need to be supported by advisory services and financial guidance. In developing countries, more programmes will empower women as economic drivers and not merely as assistance recipients. As CSR matures in developing countries, the stakeholders' scope of activities will broaden to include policy and governance. CSI may increase the fragmentation of efforts, as bilateral and multilateral coordination among companies will take time and resources.

scholarly journals THE EFFECT OF POLITICAL CONNECTION OF CSR DISCLOSURE WITH PROFITABILITY AS MODERATING VARIABLE

2019 ◽  
Vol 3 (2) ◽  
pp. 247-261
Author(s):  
Erdayosi Erdayosi ◽  
Wika Arsanti Putri
Keyword(s):  
Regression Analysis ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Linear Regression Analysis ◽  
Political Connection ◽  
Government Ownership ◽  
Corporate Social Responsibility Disclosure ◽  
The Government ◽  
Csr Disclosure ◽  
Corporate Social

The purpose of the study is to examine the effect of political connection to the level of voluntary corporate social responsibility disclosure with profitability as a moderating variable. Political connection in this research using 2 proxies that are the government share ownership and the board of directors.  The sample of this study was 110 state-owned companies listed on the Indonesia Stock Exchange (IDX) for the period 2012-2017. The sampling method uses purposive sampling technique. The analytical tool used is simple linear regression analysis and analysis of Moderated Regression Analysis (MRA). The results of the study found that political connection of the government ownership and board director doesn’t show any significant effect toward CSR disclosure.  Profitabilias, as a moderating variable, doesn’t moderate the influence of political connection using both proxies toward corporate social responsibility disclosure. The study makes a significant contribution to the literature by examine the influence political connection and CSR using neo-pluralist perspective of legitimacy theory. The implication of this research was suggested to increase the sector and more detail proxy of the research variable.

Corporate political connection and corporate social responsibility disclosures

2018 ◽  
Vol 31 (2) ◽  
pp. 725-744 ◽  
Author(s):  
Mohammad Badrul Muttakin ◽  
Dessalegn Getie Mihret ◽  
Arifur Khan
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
The State ◽  
Annual Reports ◽  
Political Connection ◽  
Legitimacy Theory ◽  
Corporate Sector ◽  
Content Type ◽  
Csr Disclosure ◽  
Corporate Social

Purpose The purpose of this paper is to examine the association of corporate political connection with the level of voluntary corporate social responsibility (CSR) disclosures to determine how the relationships between the state and the corporate sector influence CSR engagement. Design/methodology/approach Based on a neo-pluralist view of legitimacy theory, which conceptualizes the state as a concentration of power amenable to exploitation by the corporate sector, the study develops and empirically tests a hypothesis that CSR disclosures are inversely associated with political connection. A sample of 936 firm-year observations is used with data collected from annual reports of companies listed on the Dhaka Stock Exchange in Bangladesh from 2005 to 2013. Findings Results indicate that corporate political connection is associated with reduced CSR disclosures. This finding suggests that the perceived need for CSR disclosures as a legitimation strategy diminishes for politically connected firms. The finding supports a neo-pluralist argument that political connection could enable firms to eschew stakeholder pressure associated with potential legitimacy threats originating from poor CSR performance. This conclusion challenges the pluralist view of legitimacy theory that considers the state as a neutral arbiter resolving conflict among stakeholder groups in society. Originality/value The study makes a significant contribution to the literature by developing a neo-pluralist theorization of voluntary CSR disclosures within legitimacy theory and empirically testing it. Because prior empirical CSR disclosure research is largely underpinned by the pluralistic conception of society, examining this phenomenon from a neo-pluralist perspective enables a more complete understanding of CSR disclosure behaviors of firms.

scholarly journals PENGARUH CORPORATE SOCIAL RESPONSIBILITY, POLITICAL CONNECTION, CAPITAL INTENSITY DAN INVENTORY INTENSITY TERHADAP TAX AGGRESSIVENESS

SIMAK ◽  
2020 ◽  
Vol 18 (02) ◽  
pp. 149-171
Author(s):  
Muhammad Rinaldi ◽  
Novita Weningtyas Respati ◽  
Fatimah Fatimah
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Capital Intensity ◽  
Political Connection ◽  
Tax Aggressiveness ◽  
Basic Industry ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Positive Effect

This study examines the influence of Corporate Social Responsibility (CSR), Political Connection, Capital Intensity, Inventory Intensity of Tax Aggressiveness. Samples were selected using a purposive sampling method so as many as 33 companies in the Basic Industry and Chemical sectors as population, which are listed on the Indonesia Stock Exchange in the 2016-2018 period. The results of this study indicate that Capital Intensity positive affects on Tax Aggressiveness, which indicates that the higher the Capital Intensity, it is suspected that the company practices Tax Aggresiveness. The Corporate Social Responsibility and Political Connection variables show the resultys do not have a positive effect, which means that the higher the level of CSR disclosure and the companies that have Political Connection, the company allegedly did not practice Tax Aggresiveness. Inventory Intensity variable does not affect the Tax Aggressiveness which shows that the high or low value of Invetory Intensity does not affect the presence or absence of the company allededly practicing Tax Aggressiveness.

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