Corporate social responsibility and sustainability reporting in banks - a comparative analysis

2018 ◽  
Vol 6 (3) ◽  
pp. 161
Author(s):  
Sukhpreet Kaur
Author(s):  
Begüm Aylin Önder

Corporate social responsibility is one of the activities that goes beyond philanthropy, based on volunteerism in line with the responsibilities of enterprises towards society. This concept, which offers businesses the opportunity to look after and develop their brand image in the eyes of society, has become a necessity, not a choice, especially in today's world. In order to meet social expectations, the effectiveness of static and dynamic advertising messages implemented in all social benefit-based studies for human development such as environment, health and education is very important in terms of ensuring audience communication. In the second half of 2019, people were confined to homes and life came to a standstill all over the world in order to reduce and prevent the impact of the pandemic within the scope of the “New Type Corona Virus” (COVID-19) measures, which are from the sars-cov-2 coronavirus family, which is spreading rapidly globally starting from Wohan, Hubei Province, China. As a basic protection module for humanity against corona virus, it has incorporated the concept of social distancing into their lives in order to reduce the contact of staying at home and increasing hygiene, except in mandatory situations. During this extraordinary period, many brands on a global scale have included the concept of “social distance” in their advertising messages with the awareness of corporate social responsibility and have started to inform and educate the community about this issue by emphasizing the importance of the process. Within the scope of this research, advertising designs prepared by brands acting with corporate social responsibility awareness through the concept of social distancing during the Pandemic period were discussed and how the meaning structures behind the messages were created and transmitted. The research is limited to 3 (three) advertising designs determined by the 'judicial sampling' method (selective method). In the sample of the study, advertising narratives of brands in different sectors were explained in general framework and similar and different aspects of messages were uncovered by performing comparative analysis between messages in line with the findings obtained from the narratives. In this context, it was determined that the contrasts of “pessimism and optimism, hope and despair, happiness and unhappiness, death and life, strong and powerless, youth and old age, unity/togetherness and separation, struggle and defeat, nature and culture” were constructed as the main discourse.


Media Trend ◽  
2018 ◽  
Vol 13 (1) ◽  
pp. 47
Author(s):  
Martin Gunawan

<p class="Body">Many studies describe the Corporate Social Responsibility Disclosure (CSRD) that emerged since 2007 as obligation and deduction of earnings and requires listed companies to perform philantrophy as part of legitimacy act. This research conducted to determines the hypothesis factors of CSRD specified to Global Reporting Initiavites (GRI) standards in 2014 and 2015 that implemented framework GRI G4. The qualitative and quantitative findings using regression analysis test, best equation model, classic assumption test for 22 sustainability reporting showed current ratio, debt to equity, size, institutional ownership and age have significant effects. This research show increasing disclosure and the recurring topics of standardized CSRD from among members of GRI group.  </p>


Author(s):  
Maria da Conceição C. Tavares ◽  
Lúcia Lima Rodrigues

Based on legitimacy and on stakeholder theories, this study analyses the level of disclosure of Corporate Social Responsibility (CSR) in the sustainability reports of the Portuguese public sector entities for the years 2008 and 2012, prepared in accordance with the guidelines of the Global Reporting Initiative (GRI). The authors also aim to determine the factors that influence this level of disclosure. Using content analysis, an index of CSR disclosure was constructed based on the sustainability reports of 58 public sector entities. It was concluded that the level of sustainability disclosure is related to the organisation's size, industry, awards and certifications received, and visibility measured in terms of consumer proximity. This study offers new empirical evidence of a different context – public sector entities in Portugal, providing valuable insights into the factors that explain CSR disclosures in public sector entities.


Author(s):  
Taranjit Kaur

Everyone talks about corporate social responsibility when there is discussion on the profitability issue. As the society is the major stakeholder in any corporate, it is natural duty of the concerned company to full fill its responsibility towards the society. There are many issues which can be included in the corporate social responsibility but the question arise is that what will happen if a company don't focus on sustainability. The obvious answer is that without sustainability, the fulfilment of certain types of social responsibility activities by the company will not provide the true advantage of the CSR to the society. It can be put in this way that at the cost of long term benefits of the society, the short term benefits are provided if sustainability is sacrificed. The future generation will cry like anything for the loss we are making today. This paper is aimed to discuss the Corporate Sustainability Reporting through case study of Tata Consultancy Services (TCS).


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