scholarly journals CORPORATE SOCIAL RESPONSIBILITY (CSR) SEBAGAI IMPLEMENTASI FIKIH SOSIAL UNTUK PEMBERDAYAAN MASYARAKAT

2014 ◽  
Vol 17 (1) ◽  
Author(s):  
Yayan Sopyan
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Human Resources ◽  
Social Life ◽  
Tertiary Education ◽  
Development Plans ◽  
The Government ◽  
Corporate Social

Corporate Social Responsibility (CSR) as an Implementation of Social Fiqh to Empower Society. Corporate Social Responsibility (CSR) is the responsibility of businesses in their undertakings. CSR in the perspective of social fiqh is no only position as an obligation of business that must be there as a part of social life. The government must support business in implementing CSR from voluntary to mandatory requirements so that the existence of CSR can be felt in reality by society. Optimisation of the CSR function in the supporting the success of development can be undertaken by synergising three potentials, namely tertiary education institutions who have the science, sufficient technology and human resources; government who has the space, society and development plans as well as businesses who possess CSR funding.DOI: 10.15408/ajis.v14i1.1253

CHALLENGES OF IMPLEMENTING CORPORATE SOCIAL RESPONSIBILITY STRATEGIES BY COMMERCIAL BANKS IN KENYA

2017 ◽  
Vol 2 (2) ◽  
pp. 1 ◽  
Author(s):  
Elizabeth Mbogoh ◽  
Professor Martin Ogutu
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Human Resources ◽  
Commercial Banks ◽  
Survey Design ◽  
Commercial Banking ◽  
Descriptive Statistics ◽  
Tax Rates ◽  
The Government ◽  
Corporate Social

Purpose: The purpose of the study was to determine the challenges faced by commercial banks in Kenya in implementing corporate social responsibility strategies.Methodology: The research design was descriptive survey design. The population was 43 commercial banks in Kenya. Study was a census that is all the 43 duly licensed and operational commercial banking institutions within the country were used. The data collection instrument was a questionnaire.  The data analysis method was quantitative in nature.  Descriptive statistics was used. The particular descriptive statistics used were means scores and percentages. The software for analysis was SPSS Version 20.Results: Results indicated that a the macro-environment challenges affecting the implementation of corporate social responsibility strategies by commercial banks were overwhelming poverty, culture of a community and high tax rates. Results also indicated that the industry specific challenges affecting the implementation of corporate social responsibility strategies by commercial banks were: ability of customers to bargain for particular CSR projects and bargaining power of suppliers. Results also indicated that the other challenges affecting the implementation of corporate social responsibility strategies by commercial banks were incompetent human resources and lack of clear guidelines in the bank.Unique contribution to theory, practice and policy: Recommendations are that that in order to tackle the challenges faced by commercial banks in Kenya in implementing corporate social responsibility strategies then, the banks should ensure community participation before CSR implementation and the banks should understand the culture of a community. Bank should also ensure that it has structures on CSR implementation and the budgets on CSR should be made to facilitate effective resource allocation. Banks should carry out thorough market analysis on the CSR project. For effective implementation of CSR the government should tackle the problem of overwhelming poverty and high tax rates. The banks should employ competent human resources and give clear guidelines of CSR implementation.

scholarly journals Corporate Social Responsibility, Green Human Resources Management, and Sustainable Performance: Is Organizational Citizenship Behavior towards Environment the Missing Link?

2021 ◽  
Vol 13 (3) ◽  
pp. 1044
Author(s):  
Saqib Yaqoob Malik ◽  
Yasir Hayat Mughal ◽  
Tamoor Azam ◽  
Yukun Cao ◽  
Zhifang WAN ◽  
...  
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Human Resources ◽  
Organizational Citizenship ◽  
Organizational Citizenship Behavior ◽  
Human Resources Management ◽  
Citizenship Behavior ◽  
Resources Management ◽  
Sustainable Performance ◽  
Corporate Social

The manufacturing sector is one of the major sources contributing towards economies as well as environmental pollution. Contributing to the theory of ability motivation opportunity theory, the aim of the current study was to investigate the mediating role of organizational citizenship behavior towards the environment on the relationship between green human resources management (green recruitment and selection, green training, green rewards, and green performance evaluation), corporate social responsibility, and sustainable performance (economic, social, and environmental performance). The quantitative survey research design was used in the current study and structured questionnaires were distributed for the collection of data. The cross-sectional data were collected from 150 firms. Sample of the study was consisted of HRM managers, directors. Total 200 questionnaires were distributed but 150 completed responses were received and analyzed. A structured questionnaire was used. For data analysis, smart partial least square structural equation modeling (PLS-SEM) was used. The measurement model and the structural model were developed and tested in the study. The measurement model aim was to investigate and establish reliabilities and validities of the instrument while to test hypotheses structural model was formulated/developed. Results revealed that the instrument was found reliable and valid; the instrument has met all standard criteria for average variance extracted, composite/construct reliability factor loadings, and alpha values. While structural models illustrated that all hypotheses are accepted. It is concluded from the results that organizational citizenship behavior towards the environment significantly mediated the relationship between corporate social responsibility and green human resource management practices. This implies that organizational citizenship behavior towards environment significantly effects sustainable performance. The originality of the current study lies in highlighting corporate social responsibility, green human resources management practices to enhance sustainable performance through organizational citizenship behavior towards environment.

scholarly journals Testing the Effectiveness of CSR Dimensions for Small Business Entrepreneurs

2020 ◽  
Vol 7 (1) ◽  
pp. 6
Author(s):  
Nor Hadi ◽  
Udin Udin
Keyword(s):  
Corporate Social Responsibility ◽  
Small Business ◽  
Social Responsibility ◽  
Low Cost ◽  
Mining Area ◽  
Production Equipment ◽  
Loan Terms ◽  
The Government ◽  
Contract Implementation ◽  
Corporate Social

This article is intended to empirically test the effectiveness of the Corporate Social Responsibility (CSR) dimension of assistance to Small Business Entrepreneurs (SMEs) under companies’ guidance of Semen Indonesia in Central and East Java. Corporate Social Responsibility (CSR) implementation for Small Business Entrepreneurs (SMEs), besides as a social contract implementation, is also an effort to increase legitimacy. This study is essential to obtain effective and relevant CSR dimensions recommended for the SME empowering program. The study was conducted at SMEs domiciled around the mining area and the cement factory. Out of 250 SMEs, 92 SMEs were involved in this study. The research data was primary, including respondents’ opinions, where the data were taken using survey and interview procedures. Data analysis using statistics was a factorial analysis. The results showed that of the eight programs included in CSR in the field of assistance for empowering SMEs, two were effective for empowering SMEs: (1) low-cost revolving funds and (2) production equipment assistance for SMEs. Meanwhile, six other CSR programs showed ineffectiveness: (1) mentoring, (2) marketing, (3) ease of procedure and relief of loan terms, (4) education and training, (5) accessibility of obtaining loans, and (6) the involvement of parties in the implementation of CSR. It indicated that the six CSR programs were not effective in helping to build image and legitimacy. The results of the research make an important contribution to the government and corporations and show that the construction of CSR programs must give attention to the real conditions and needs of SMEs in order to achieve effectiveness in solving problems by SMEs. Especially for the government, regulations are needed that can systemically encourage companies to implement CSR. This research still has limitations, therefore further research should be developed, especially in the area of empirical testing related to the contextual dimensions of CSR that are relevant to assisted stakeholders. Development-based research should be considered.

scholarly journals Corporate Profit Tax and Strategic Corporate Social Responsibility Under Foreign Acquisition

2020 ◽  
Vol 0 (0) ◽  
Author(s):  
Lili Xu ◽  
Sang-Ho Lee
Keyword(s):  
Corporate Social Responsibility ◽  
Nash Equilibrium ◽  
Social Responsibility ◽  
Corporate Tax ◽  
Government Grants ◽  
Corporate Profit ◽  
Foreign Acquisition ◽  
Strategic Csr ◽  
The Government ◽  
Corporate Social

Abstract This study investigates government public policies facing competing firms’ strategic corporate social responsibility (CSR) activities and finds that the choice of CSR crucially depends on corporate profit tax. We demonstrate that strategic CSR decreases while social welfare increases with corporate tax. When the government grants uniform output subsidies, we show that bilateral CSR leads to a lower CSR level than under unilateral CSR but bilateral CSR is always beneficial to society. However, when the government grants discriminatory output subsidies which yield different levels of unilateral CSR, we show that domestic CSR leads to a lower CSR level than under foreign CSR. In an endogenous CSR choice game, domestic CSR (no CSR) is a Nash equilibrium when corporate tax is low (high) under the uniform subsidy, while foreign CSR could be a Nash equilibrium when corporate tax is low under the discriminatory subsidy.

scholarly journals Impact of strategic management, corporate social responsibility on firm performance in the post mandate period: evidence from India

2021 ◽  
Vol 6 (1) ◽  
Author(s):  
Nayan Mitra
Keyword(s):  
Corporate Social Responsibility ◽  
Firm Performance ◽  
Social Responsibility ◽  
Strategic Management ◽  
Emerging Economies ◽  
Brand Building ◽  
The Government ◽  
To Come ◽  
Key Aspects ◽  
Corporate Social

AbstractCorporate Social Responsibility (CSR) is like a chameleon, that changes its colour according to the context it is in. In the developed economy, it takes the form of sustainability and/ or philanthropy, whereas, in emerging economies, it speaks the language of religious, political and/ or mandated CSR. India, in recent times came into the limelight with its mandated CSR policy that was incorporated into its Companies Act 2013, which became operational from the financial year 2014 - 2015. Mandated CSR is thus a new area of study that is based on the philosophy that ‘CSR should contribute to the national agenda in emerging economies,’ under some statutory guidelines as laid down by the Government.But, business houses, do look for maximising its profit. Profit can be financial and/ or non-financial. If not money, then at least the effort must be compensated with reputation, image, that helps in brand building! And, to have this as an objective, their efforts should be strategic! But, does all strategies work? With these questions and conceptual thinking, this empirical research aims to identify the key aspects of Strategic Management, CSR and Firm Performance and establish relationship between them; apart from developing a valid and reliable scale to do so. This is indeed one of the first researches and documentations done among the large Indian firms in India immediately in the post mandate period and thus forms a base for understanding the CSR dynamics in the years to come.

scholarly journals State-Mediated Globalization Processes and the Adoption of Corporate Social Responsibility Reporting in China

2017 ◽  
Vol 13 (1) ◽  
pp. 167-191 ◽  
Author(s):  
Christopher Marquis ◽  
Juelin Yin ◽  
Dongning Yang
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Political Legitimacy ◽  
Chinese Government ◽  
Political Processes ◽  
Csr Reporting ◽  
Corporate Social Responsibility Reporting ◽  
Global Norms ◽  
The Government ◽  
Corporate Social

ABSTRACTDespite the prevalence of global diffusion, little is known about the processes by which international practices are adopted and adapted within organizations around the world. Through our qualitative research on the introduction of corporate social responsibility (CSR) reporting at two leading Chinese companies, we identify a unique set of political mechanisms that we labelstate-mediated globalization, whereby powerful nation-state actors influence the ways in which corporations adopt and adapt global norms and practices. We find that businesses’ needs for political legitimacy from a key stakeholder, in this case the government, leads them to deviate systematically from the global practice in bothformandcontent. These intentional practice adaptations are then legitimized by the government to createinternationalization toolsandlocalized standardsto aid adoption by other organizations. Our findings illustrate previously unidentified mechanisms by which powerful stakeholders such as the Chinese government may mediate, and thereby direct, the ways in which corporations adopt and adapt global CSR practices. Contributions to understanding the political processes of institutional translation in the context of globalization are discussed.

Mandatory corporate social responsibility in India: reporting reality, issues and way forward

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Pawan Taneja ◽  
Ameeta Jain ◽  
Mahesh Joshi ◽  
Monika Kansal
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Mandatory Reporting ◽  
Content Type ◽  
Csr Reporting ◽  
Reporting Requirements ◽  
Expectation Gap ◽  
The Government ◽  
Corporate Social ◽  
The Impact

Purpose Since 2013, the Indian Companies Act Section 135 has mandated corporate social responsibility (CSR) reporting by Indian central public sector enterprises (CPSEs). CSR reporting is regulated by multiple Government of India ministerial agencies, each requiring different formats and often different data. This study aims to understand the impact of these multiple regulatory bodies on CSR reporting by Indian CPSEs; evaluate the expectation gap between regulators and the regulated; and investigate the compliance burden on CPSEs. Design/methodology/approach An interview-based approach was adopted to evaluate the perspectives of both regulators and regulated CPSEs on the impact of the new regulations on CSR reporting quality. The authors use the lens of institutional theory to analyse the findings. Findings Driven by coercive institutional pressures, CPSEs are overburdened with myriad reporting requirements, which significantly negatively impact CPSEs’ financial and human resources and the quality of CSR activity and reports. It is difficult for CPSEs to assess the actual impact of their CSR activities due to overlapping with activities of the government/other institutions. The perceptions of regulators and the regulated are divergent: the regulators expect CPSEs to select more impactful CSR projects to comply with mandatory reporting requirements. Originality/value The findings of this study emphasise the need for meaningful dialogue between regulators and the regulated to reduce the expectation gap and establish a single regulatory authority that will ensure that the letter and spirit of the law are followed in practice and not just according to a tick-box approach.

Integrating corporate social responsibility into efforts to realize millennium development goals

2014 ◽  
Vol 10 (4) ◽  
pp. 314-333 ◽  
Author(s):  
David Katamba ◽  
Cedric Marvin Nkiko ◽  
Charles Tushabomwe-Kazooba ◽  
Sulayiman Babiiha Mpisi ◽  
Imelda Kemeza ◽  
...  
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Millennium Development Goals ◽  
Participant Observation ◽  
Theory Approach ◽  
Structured Interviews ◽  
Content Type ◽  
Development Goals ◽  
The Government ◽  
Corporate Social

Purpose – The purpose of this paper is to present corporate social responsibility (CSR) as an alternative roadmap to accelerating realization of Millennium Development Goals (MDGs) in Uganda, even after 2015. Design/methodology/approach – Using a mixed research methodology, this research documented CSR activities of 16 companies operating in Uganda. Data collection was guided by quantitative and qualitative methodologies (semi-structured interviews with CSR managers, plus non-participant observation of CSR activities and projects linked with MDGs). Triangulation was used to ensure credibility and validity of the results. For data analysis, the authors followed a three-stepwise process, which helped to develop a framework within which the collected data could be analyzed. For generalization of the findings, the authors were guided by the “adaptive theory approach”. Findings – Uganda will not realize any MDGs by 2015. However, CSR activities have the potential to contribute to a cross-section of various MDGs that are more important and relevant to Uganda when supported by the government. If this happens, realization of the MDGs is likely to be stepped up. CSR's potential contributions to the MDGs were found to be hindered by corruption and cost of doing business. Lastly, MDG 8 and MDG 3 were perceived to be too ambiguous to be integrated into company CSR interventions, and to a certain extent were perceived to be carrying political intentions which conflict with the primary business intentions of profit maximization. Practical implications – Governments in developing countries that are still grappling with the MDGs can use this research when devising collaborations with private-sector companies. These documented CSR activities that contribute directly to specific MDGs can be factored into the priority public-private partnership arrangements. Private companies can also use these findings to frame their stakeholder engagement, especially with the government and also when setting CSR priorities that significantly contribute to sustainable development. Originality value – This research advances the “Post-2015 MDG Development Agenda” suggested during the United Nations MDG Summit in 2010, which called for academic and innovative contributions on how MDGs can be realized even after 2015.

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