scholarly journals Translating the principles of good governance: in search of accountability in Spanish and German

2021 ◽  
Vol 0 (0) ◽  
Author(s):  
Ruth Breeze
Keyword(s):  
Corporate Social Responsibility ◽  
Good Governance ◽  
European Parliament ◽  
Private Company ◽  
European Directives ◽  
The Core ◽  
Key Concepts ◽  
Key Factor ◽  
Satisfactory Account ◽  
Corporate Social

Abstract Good governance is a key factor in underpinning the integrity and efficiency of an institution, whether it is a private company or a national or international organisation. The core principles of good governance are now often defined as fairness, accountability, responsibility and transparency. Although these terms are familiar to all those involved in corporate social responsibility/sustainability and business ethics, and are frequently discussed in the European Parliament and European directives, they often pose a challenge to the translator, since obvious equivalents for all of them do not exist in all EU languages. In this paper, I take the example of accountability, and examine the way that it is represented in both Spanish and German in the EUROPARL7 parallel corpus of European Parliament Proceedings, available in the Sketch Engine corpus platform. Accountability in English can be defined as an assurance that individuals or organizations will be evaluated on their performance or behaviour related to something for which they are responsible, or more simply, as being responsible for explaining what you do and able to give a satisfactory account of it to those whom your actions affect. The English term accountability thus differs from responsibility and transparency, although it overlaps with both. However, not all languages allow us to distinguish easily between the concepts they designate. In fact, the majority of Spanish translations of accountability found in EUROPARL7 simply use responsabilidad, while others make reference to rendir cuentas or rendición de cuentas, and a few actually use transparencia. In German, the picture is less confused, with the closer term Rechenschaftspflicht employed as the usual translation, but an abundance of alternatives such as Verantwortlichkeit and Auskunftspflicht also appear. In my conclusions, I discuss the rationale that may underlie the different choices, point to problems that might arise from poor translations, and suggest reasons we should strive to maintain clear definitions of these key concepts.

scholarly journals Colonial Corporate Social Responsibility: Company Healthcare in Java, East Sumatra and Belitung, 1910-1940

2018 ◽  
Vol 14 (1) ◽  
pp. 83
Author(s):  
Frank Ochsendorf
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Indigenous Communities ◽  
Foreign Firms ◽  
Public Healthcare ◽  
Private Company ◽  
Investment Activity ◽  
Corporate Social ◽  
Indigenous Society ◽  
The Impact

This article discusses the impact of investments by foreign firms in healthcare and hygienic measures on indigenous society in late-colonial Indonesia (1910-1940), focusing on three principal centers of foreign investment activity: Java, East Sumatra and the island of Belitung. Such facilities, although primarily intended for workers and their families, were sometimes accessible for members of indigenous society without contractual or family connection to the private company furnishing them. In rare cases, private companies invested directly in the welfare of local communities. The article concludes that the impact of the social investments on the state of health of indigenous communities was generally positive and a much-needed addition to scarcely available public healthcare. While such social investments can be regarded as examples of proto-corporate social responsibility strategies, the improvement of welfare was always a means through which the ultimate goal could be achieved: survival of the company and maximization of profits.

scholarly journals PERAN INVESTMENT OPPORTUNITY SET SEBAGAI PEMODERASI PENGARUH KINERJA KEUANGAN, GOODCORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN

2019 ◽  
Vol 4 (2) ◽  
pp. 85
Author(s):  
Michael Anderson Sianipar ◽  
Susi Dwi Mulyani
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Good Governance ◽  
Stock Exchange ◽  
Investment Opportunity ◽  
Good Corporate Governance ◽  
Investment Opportunity Set ◽  
Corporate Social ◽  
Positive Effect

<em>Firm Values of manufacturing company in Indonesia is influenced by various factors of financial and non-financial that can be measured using financial ratios, good governance, and social responsibility practices in the company. The purpose of this study was to analyze the effect of financial performance proxied by Profitability and Solvability, Good Corporate Governance (GCG), and Corporate Social Responsibility (CSR) on the firm value,with Investment Opportunity set (IOS) as a moderating variable. The firm value in this study was proxied by Tobins’q.The population of this research is manufacturing companywith chemical industry subsectors listed in the Indonesia Stock Exchange (BEI) in 2013-2015. The sampling method used is purposive sampling and acquired 31 companies in this sample. The analytical method used is moderating regression analysis.Based on the results of hypotheses testing, there wasSolvability and IOS had positive effect on firm value, while Profitability, GCG, and CSR had no effect on the firm value. The use of a moderating variable Investment Opportunity Set (IOS) is not able to strengthen the influence of profitability, solvability, GCG and CSR on the firm value.</em>

scholarly journals ANALISIS TERHADAP KETERBUKAAN INFORMASI PUBLIK PADA PERSEROAN TERBATAS YANG MELAKUKAN PENGUMPULAN DANA DONASI YANG DIDUGA DIGUNAKAN UNTUK PELAKSANAAN CORPORATE SOCIAL RESPONSIBILITY

2019 ◽  
Vol 2 (2) ◽  
pp. 366
Author(s):  
Muhammad Rizqi ◽  
Chandra Yusuf
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Public Information ◽  
The Other ◽  
Public Institution ◽  
Legal Person ◽  
Private Company ◽  
Public Funds ◽  
State Income ◽  
Corporate Social

Public Institution is a legal person under the Indonesian act number 14 year of 2008 about Public Information Openness. Under that act, Public Institution have an obligation to publish all the information on that regulation. Public Institution, under the Indonesian act of Public Information Openness means legislative, executive, judicative and any other institution who obtain operational funds from state income (ABPN) or regional income (APBD), public funds or foreign income. There’s an issue among Private Company and Public Information Commission, where the Private Company appointed as a Public Institution by the Judge from Indonesian Information Public Commission. There’s a gap on that dispute, because Private Company obeyed under the Indonesian act of Private Company number 40 year of 2007. The judge had consideration when decided Private Company to become a Public Institution, it’s because of that Private Company managed public donation and distribute that donation into several foundation. The other problem is the private company refused to be named as a Public Institution, so there’s no obligation for the private company to publish any information about the corporation.

Corporate social responsibility within the European sectoral social dialogue

2004 ◽  
Vol 10 (3) ◽  
pp. 433-451 ◽  
Author(s):  
Malene Nordestgaard ◽  
Judith Kirton-Darling
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Trade Unions ◽  
Social Dialogue ◽  
The Core ◽  
Social Partners ◽  
Specific Activities ◽  
Corporate Social ◽  
Core Issues

This article considers how European sectoral social partners have tackled and promoted the concept of corporate social responsibility (CSR), and to what extent their common actions have given CSR a tangible and practical form. After reviewing sectoral social dialogue and trade unions’ attitudes to CSR, the authors report on research into the activities of sectoral social dialogue committees. The research shows that many of the sectoral social dialogue committees, whether they consider themselves to be active or not on CSR, have been grappling with the core issues raised by the concept over a number of years. The development of the European institutional debate on CSR has clearly led to the ‘redefinition’ of activities carried out in the framework of the sectoral social dialogue, in some cases offering new impetus to common actions and broadening the scope of debate, while in other cases offering ‘old wine in new bottles'. This article further analyses the specific activities of the sectoral social dialogue committees in the sugar sector.

scholarly journals Faktor-Faktor Pendukung & Penghambat Implementasi Program Corporate Social Responsibility dalam Membantu Kehidupan Masyarakat Sekitar Perkebunan

PERSPEKTIF ◽  
2021 ◽  
Vol 10 (1) ◽  
pp. 171-179
Author(s):  
Rizka Rahmah Hidayati ◽  
Badaruddin Badaruddin ◽  
R. Hamdani Harahap
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Community Empowerment ◽  
Corporate Management ◽  
Private Company ◽  
The Government ◽  
Operational Activities ◽  
Infrastructure Maintenance ◽  
Corporate Social ◽  
The Impact

This research aims to analyze the supporting & barrier factors of the implementation of corporate social responsibility program of PT. PP London Sumatra Indonesia, Tbk in helping the lives of the people around Bagerpang Plantation, Deli Serdang Regency - North Sumatra Province. Research methods are carried out with a qualitative approach using data collection techniques through interviews and field observations. The informants in this study consisted of CSR program recipients, corporate management who handle CSR departments and local village government apparatus. The research site covers Bagerpang estate which consists of 7 divisions / villages in 3 sub-districts namely Galang, Bangun Purba and STM Hilir. The results showed that PT. PP London Sumatra Indonesia, Tbk as a private company in the field of agro industry participated in assisting the government in development through the implementation of CSR programs as a form of social responsibility to the community and the environment for the impact sparked by its operational activities. PT. PT. PP London Sumatra Indonesia, Tbk has implemented CSR practices in several areas of work, namely education, health, infrastructure maintenance, social and religious and populist economic efforts. Researcher also introduced several supporting and barrier factors of the success and effectiveness of CSR implementation. The conclusion of this research is that the company is still focusing its CSR implementation goals and objectives on improving the quality of life of employees and their families not yet on the level of community empowerment._________________________________________________________________________

scholarly journals Makna corporate social responsibility (CSR) pada PT. Sejahtera Usaha bersama Jombang

2021 ◽  
Vol 1 (4) ◽  
pp. 323-343
Author(s):  
David Amrulloh ◽  
Sulastri Sulastri
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Limited Liability ◽  
Point Of View ◽  
Private Company ◽  
Community Environment ◽  
Corporate Social ◽  
Modern Era ◽  
Economic Improvement

Corporate Social Responsibility (CSR) is a business commitment to act ethically, operate legally, contribute to economic improvement and improve the quality of life of stakeholders. In the modern era, the priority is no longer the property of shareholders, but the welfare of the stakeholders is a responsibility prioritized by the company. The emergence of Law No. 40 of 2007 concerning Limited Liability Company (UUPT) and Law No.25 of 2007 concerning Investment (UUPM) marked the commencement of CSR arrangements in Indonesia. The concept of CSR contained in the UUPM and UUPT will be seen in PT. Sejahtera Usaha Bersama Jombang. As a private company that engaged in industry, especially plywood. This study aims to uncover the meaning of Corporate Social Responsibility (CSR) from the point of view of the management of PT.SUB in- depth and comprehensively. This type of research is qualitative with phenomenology method and uses Husserl's data analysis techniques, with epoche stages, phenomenological reduction, imagination variations, synthesis of meaning and essence. Data collection in this study uses the method of observation, interviews, and documentation. Interviews are conducted in depth to explore individual awareness with semi-structured questions. The results of this study found two perspectives on the meaning of CSR at PT. SUB Jombang. First, CSR is defined as an obligation that is in the form of compliance with regulations. Second, CSR is interpreted as awareness, namely in the form of awareness of the company growing and developing in the midst of the community environment, and the realization that CSR is a charity and shodaqoh. Corporate Social Responsibility (Tanggung jawab sosial perusahaan/CSR) merupakan sebuah komitmen bisnis untuk selalu bertindak sesuai etika, beroperasi mematuhi hukum, serta berkontribusi terhadap perkembangan ekonomi dan perbaikan kualitas hidup para aktor terkait. Di era modern, perusahaan tidak lagi memprioritaskan kekayaan dari para pemegang saham, tetapi perusahaan lebih bertanggung jawab atas kesejahteraan para pemilik saham. Diterbitkannya Undang-Undang No. 40 tahun 2007 tentang Undang-Undang Perseroan Terbatas (UUPT) dan Undang-Undang No. 25 Tahun 2007 tentang Undang-Undang Penanaman Modal telah menjadi awal tatanan CSR di Indonesia. Penelitian ini menyelidiki praktik pelaksanaan konsep CSR yang dijelaskan di dalam UUPM dan UUPT pada PT. Sejahtera Usaha Bersama (SUB) Jombang, sebuah perusahaan swasta di bidang kayu lapis. Penelitian ini bertujuan untuk mengetahui makna CSR, dari sudut pandang pihak pengelola PT SUB secara mendalam dan menyeluruh. Penelitian ini merupakan penelitian kualitatif dengan metode fenomenologi dan metode analisa data Husserl’s, yang terdiri dari tahap epoche, reduksi fenomenologis, variasi imajinasi, serta sintesis makna dan esensi. DI dalam proses pengumpulan data, penelitian ini menggunakan metode observasi, wawancara, dan dokumentasi. Wawancara dilaksanakan secara mendalam untuk mengetahui kesadaran individu dengan pertanyaan semi terstruktur. Hasil dari penelitian menunjukkan adanya dua sudut pandang mengenai arti dari CSR dari PT. SUB Jombang. Sudut pandang pertama mengartikan CSR sebagai keharusan untuk patuh terhadap peraturan. Sedangkan sudut pandang kedua mengartikan Csr sebagai kesadaran dari perusahaan untuk tumbuh dan berkembang di tengah komunitas yang peduli akan lingkungan dan diwujudkan dalam bentuk amal dan sedekah.

scholarly journals Pengaruh Zakat, Islamic Corporate Social Responsibility dan Penerapan Good Governance Bisnis Syariah terhadap Reputasi dan Kinerja Bank Umum Syariah di Indonesia

2020 ◽  
Vol 1 (2) ◽  
pp. 87
Author(s):  
Syurmita Syurmita ◽  
Miranda Junisar Fircarina
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Commercial Banks ◽  
Good Governance ◽  
Linear Regression Analysis ◽  
Significant Positive Effect ◽  
Company Reputation ◽  
And Performance ◽  
Corporate Social ◽  
Positive Effect

<p><em>Abstrak - </em><strong>Penelitian ini bertujuan untuk menguji pengaruh Zakat, <em>Islamic Corporate Social Responsibility</em> (ICSR) dan <em>Good Governance</em> Bisnis Syariah (GGBS) terhadap Reputasi dan Kinerja Bank Umum Syariah di Indonesia. </strong><strong>P</strong><strong>enelitian </strong><strong>dilakukan terhadap B</strong><strong>ank umum syariah yang tercatat di Otoritas Jasa Keuangan(OJK). </strong><strong>Teknik a</strong><strong>nalisis data menggunakan </strong><strong>uji </strong><strong>analisis regresi </strong><strong>linear </strong><strong>berganda. Berdasarkan hasil penelitian</strong><strong> diketahui bahwa zakat berpengaruh positif signifikan terhadap kinerja perusahaan, namun tidak berpengaruh signifikan terhadap reputasi perusahaan. </strong><strong><em>Islamic Corporate Social Responsibility</em></strong><strong> </strong><strong>(ICSR) </strong><strong>berpengaruh positif signifikan terhadap reputasi dan kinerja perusahaan, namun pengaruh </strong><strong><em>Good </em></strong><strong><em>Governance</em></strong><strong> Bisnis Syariah (GGBS) terhadap reputasi </strong><strong>dan </strong><strong>kinerja perusahaan tidak ditemukan dalam penelitian ini.</strong><strong> </strong></p><p><em>Abstract - </em><strong>This study aims to examine the effect of Zakat, Islamic Corporate Social Responsibility (ICSR) and Good Governance Business Sharia (GGBS) on the Reputation and Performance of Sharia Commercial Banks in Indonesia. The study was conducted on Islamic commercial banks registered at the Financial Services Authority (OJK). Data analysis techniques using multiple linear regression analysis. Data obtained from annual reports of Islamic banks published on the official website of each company. The results show that zakat has a significant positive effect on company performance, but does not have a significant effect on the company's reputation. Islamic Corporate Social Responsibility (ICSR) has a significant positive effect on company reputation and performance, however but the effect of Good Corporate Syariah Business (GGBS) on company reputation and performance is not found in this study.</strong></p><p><strong><em>Keywords -</em></strong><em> </em><em>Zakat, Islamic Corporate Social Responsibility (ICSR), Good Governance Business Sharia (GGBS), Reputation, Performance.</em></p>

scholarly journals Violation regulation of financial services authority (FSA), financial performance, and corporate social responsibility disclosure

2016 ◽  
Vol 19 (1) ◽  
pp. 141 ◽  
Author(s):  
Habib Muhammad Shahib ◽  
Soni Agus Irwandi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Financial Regulation ◽  
Good Governance ◽  
Stock Exchange ◽  
Legitimacy Theory ◽  
Financial Regulations ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social

So far, there has been a bureaucracy reform and implementation of new regulations for good governance capital markets. However, policy violations are still frequent. For example, cases of violation of financial regulations leading to fraudulent financial reporting occurred in several companies listed on the Indonesia Stock Exchange. This study aims to examine the empirical facts related to the legitimacy theory with-in the scope of violation of financial regulation, financial performance and social responsibility disclosure of non-financial companies in Indonesia Stock Exchange. The data were obtained from the Indonesia Stock Exchange. There were 24 non-financial violator-companies of financial regulation chosen as the sample. These data, in relation to the research hypotheses, were analyzed by using a path analysis test. The result showed there were no significant effect of the violations of financial regulations on financial performance and the level of corporate social responsibility disclosure. Therefore, this study confirms legitimacy theory in different forms.

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