scholarly journals Development of Corporate Social Responsibility in Business as a Factor of Fiscal Decentralization

2021 ◽  
Vol 8 (3) ◽  
pp. 411-424
Author(s):  
Valeriia Baranova ◽  
Tetiana Kulinich ◽  
Olena Dutchak ◽  
Viktor Zvonar ◽  
Liudmyla Denyshchenko
Keyword(s):  
Corporate Social Responsibility ◽  
Local Government ◽  
Social Responsibility ◽  
Fiscal Decentralization ◽  
Time Lag ◽  
Regression Methods ◽  
Business Functions ◽  
Tax Payments ◽  
Corporate Social ◽  
Financial Base

The study aimed to substantiate the nature of the influence and sustainability of corporate social responsibility (CSR) on the effectiveness of the fiscal decentralization of local government in Ukraine. The estimates of CSR indicators for 490 enterprises were obtained using the questionnaire results. Determined the structure of directions for implementing a socially-oriented approach in Ukrainian business. Functions of dependence of indicators of the effectiveness of financial decentralization of local authorities on CSR development were constructed using linear regression methods and considering the time lag. We have identified a stimulating but not sustainable impact of business CSR on increasing the financial base of local budgets in decentralization. The time lag hurts the growth of the company's tax payments due to the growth of CSR level. The results obtained can be used to form efficiency strategies of local government to initiate CSR development in businesses.

scholarly journals Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage Dan Kepemilikan Saham Publik Pada Pengungkapan Corporate Social Responsibility

2019 ◽  
Vol 29 (1) ◽  
pp. 111
Author(s):  
I Komang Gede Surya Andriana ◽  
I Wayan Gde Wahyu Purna Anggara
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Global Reporting Initiative ◽  
Company Size ◽  
Share Ownership ◽  
Regression Methods ◽  
Food And Beverage ◽  
Corporate Social ◽  
Public Share

Corporate Social Responsibility is a strategy that is applied by a company as evidence of the company's social responsibility to the environment and social companies so that the company can grow sustainably. This study aims to determine the effect of company size, profitability, leverage and public share ownership on CSR disclosures of food and beverage companies. Measurement of index of social responsibility disclosure with Global Reporting Initiative Generation 4.This research was conducted on food and beverage companies listed on the Indonesia Stock Exchange in the 2014-2016 period. Samples were selected using purposive sampling and obtained 33 data that met the sample criteria. The research data was analyzed using multiple linear regression methods. The results showed that firm size and profitability had a positive effect on Corporate Social Responsibility disclosure, while Leverage and public share ownership had no effect on the disclosure of Corporate Social Responsibility. Keywords : Corporate Social Responsibility; company size; profitability; leverage; public share ownership.

scholarly journals STRENGTHENING ABG COOPERATION IN WOMEN EMPOWERMENT THROUGH CORPORATE SOCIAL RESPONSIBILITY (CSR)

2018 ◽  
Vol 1 (1) ◽  
pp. 46
Author(s):  
Riany Nurwulan ◽  
Ine Mariane
Keyword(s):  
Corporate Social Responsibility ◽  
Local Government ◽  
Social Responsibility ◽  
Women Empowerment ◽  
Field Observations ◽  
Qualitative Descriptive ◽  
Corporate Social ◽  
Depth Interviews ◽  
Descriptive Method ◽  
Level Government

This study aims to analyze the implementation of Corporate Social Responsibility CSR) in the perspective of academic, business, and government (government) cooperation by PT. Telkom, Indonesia Tbk in District Kiaracondong Bandung. The research used qualitative descriptive method. The informants were chosen purposively which included representatives of companies, recipient communities, and local government apparatus. Data collection techniques were conducted through a series of in-depth interviews, field observations and documentary studies. The study found that CSR implementation through the empowerment of women in the process involves elements of academia and local government, so that the implementation shows the success and impact on the benefits felt by the community as reflected in the empowerment index .. Based on the results of the study recommended that the company establish cooperation also with the district level government, 

scholarly journals The Value Relevance of Corporate Social Responsibility: Focusing on Donation Expenditure

2016 ◽  
Vol 12 (8) ◽  
pp. 1
Author(s):  
Gee Jung Kwon
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Value Relevance ◽  
Time Lag ◽  
Cash Flows ◽  
Research Hypothesis ◽  
Lag Effect ◽  
Future Value ◽  
Corporate Social

<p>This paper investigates the value relevance of corporate social responsibility. In particular, the paper examines the time lag value relevance of donation expenditure on firm value over the period of 2000–2014 in the listed Korean stock markets. Through empirical analysis, the paper provides evidence that donation expenditure has a significant effect on future firm value.</p><p>The empirical results of this paper support research hypothesis 1 (donation expenses have an effect on firm value) and research hypothesis 2 (donation expenses have a time lag effect on firms’ future value). In particular, the results show that donation expenses have an effect on firm value and the time lag interval is from two to 12 years. These results suggest that donation expenses can be regarded as assets that have potential for firms’ future cash flows.</p><p>The empirical evidence of this paper suggests there should be debate on whether the accounting treatment of donations should be changed in Korean accounting practices. </p>

scholarly journals Peran Pemerintah Daerah dalam Pengelolaan Corporate Social Responsibility

2021 ◽  
Vol 4 (1) ◽  
pp. 167
Author(s):  
Saleh Al Hamid ◽  
Zulaecha Ngiu ◽  
Tirta Pranadita Mailensun
Keyword(s):  
Corporate Social Responsibility ◽  
Local Government ◽  
Social Responsibility ◽  
Local Governments ◽  
Regional Government ◽  
Community Needs ◽  
Inhibiting Factors ◽  
The People ◽  
Corporate Social

This research is about the role of local governments in distributing funds for the Corporate Social Responsibility (CSR) program to the community, on the grounds that the importance of clarity of authority so that in the future there will be no imbalances in channeling Corporate Social Responsibility funds to the community. The purpose of this study was to determine the role of the Regional Government of North Gorontalo Regency in the CSR programs implemented by investing companies and State-Owned Enterprises (BUMN) that have distributed CSR funds to the people of North Gorontalo and to find out the inhibiting factors. in implementing the CSR program. The results showed that the role of the local government as a facilitator in managing the CSR funds of the SULUTGO Bank was to provide health facilities in the form of a hearse, distribute educational scholarships and renovate buildings for the covid-19 quarantine. The role of the Regional Government as a Regulator is to make decisions about managing CSR Funds to SKPD-SKPD that are related to community needs that are urgent to be followed up in the form of procurement of facilities and infrastructure that are needed by the community. The role of the local government as a catalyst is to increase each year shares as equity participation in the Kwandang Branch of the SULUTGO Bank so that dividends for CSR funds will increase and establish communication with other banks to obtain CSR funds.  Penelitian ini tentang peran Pemerintah Daerah dalam menyalurkan dana program Corporate Social Responsibility (CSR) kepada masyarakat, dengan alasan bahwa pentingnya kejelasan kewenangan agar kedepannya tidak terjadi ketimpangan dalam menyalurkan dana Corporate Social Responsibility kepada masyarakat. Tujuan dari penelitian ini adalah untuk mengetahui peran Pemerintah Daerah Kabupaten Gorontalo Utara terhadap program-program CSR yang telah diimplementasikan oleh perusahaan- perusahaan yang berinvestasi dan Badan Usaha Milik Negara (BUMN) yang sudah menyalurkan dana CSR pada masyarakat Gorontalo Utara dan mengetahui faktor-faktor penghambat dalam pelaksanaan program CSR. Hasil penelitian menunjukan bahwa Peran Pemerintah Daerah sebagai fasilitator dalam pengelolaan dana CSR Bank SULUTGO adalah telah menyerahkan fasilitas kesehatan berupa mobil jenazah, menyalurkan beasiswa pendidikan dan renovasi gedung untuk karantina covid-19. Peran Pemerintah Daerah Sebagai Regulator adalah membuat keputusan pengelolaan Dana CSR ke SKPD-SKPD yang berhubungan dengan kebutuhan masyarakat yang mendesak untuk ditindaklanjuti dalam bentuk pengadaan sarana dan prasarana yang menjadi kebutuhan masyarakat. Peran Pemerintah Daerah Sebagai Katalisator adalah setiap tahunnya menambah saham sebagai penyertaan modal di Bank SULUTGO Cabang Kwandang agar deviden untuk dana CSR semakin bertambah dan menjalin komunikasi dengan Bank-Bank lainnya untuk memperoleh dana CSR.

Do Socially Responsible Firms Pay More Taxes?

2015 ◽  
Vol 91 (1) ◽  
pp. 47-68 ◽  
Author(s):  
Angela K. Davis ◽  
David A. Guenther ◽  
Linda K. Krull ◽  
Brian M. Williams
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Empirical Studies ◽  
Ordinary Least Squares ◽  
Data Availability ◽  
Tax Rates ◽  
Socially Responsible ◽  
Effective Tax Rates ◽  
Tax Payments ◽  
Corporate Social

ABSTRACT We investigate the relation between corporate tax payments and corporate social responsibility. Because existing theory and empirical studies find inconsistent evidence on the relation between these constructs, we investigate whether the two activities act as complements or substitutes. We estimate the relation between measures of corporate social responsibility and (1) the amount of corporate taxes paid, and (2) the amount invested in tax lobbying activities using both ordinary least squares and a system of simultaneous equations. We find consistent evidence that corporate social responsibility is negatively related to five-year cash effective tax rates and positively related to tax lobbying expenditures. Our evidence suggests that, on average, corporate social responsibility and tax payments act as substitutes. Data Availability: Data are available from sources identified in the paper.

scholarly journals Incentive Decision for Supply Chain with Corporate Social Responsibility and Lag Effect

2020 ◽  
Vol 12 (7) ◽  
pp. 2608
Author(s):  
Huijin Cheng ◽  
Hao Ding
Keyword(s):  
Decision Making ◽  
Corporate Social Responsibility ◽  
Supply Chain ◽  
Social Responsibility ◽  
Time Lag ◽  
Real Life ◽  
Decentralized Supply Chain ◽  
Decentralized Decision Making ◽  
Lag Effect ◽  
Corporate Social

With the deepening of economic globalization and international division of labor, enterprises gradually turn to supply chain management methods that aiming at win-win cooperation. An enterprise’s corporate social responsibility (CSR) behaviors will affect the interests of other enterprises in the supply chain through transmission, diffusion, amplification, feedback, etc. Therefore, scholars are currently focusing on helping supply chain enterprises to take social responsibility. This paper takes a two-echelon supply chain as an example, which is composed of one manufacturer and one retailer. Considering the influence of lag effect on the performance level of corporate social responsibility, we discuss the optimal strategy of corporate social responsibility in supply chain under centralized and decentralized decision-making. Three incentive models are proposed to improve the implementation effect of decentralized supply chain decision. Study finds that, in real life, decentralized supply chain is more in line with the decision-making mode of supply chain participants, even though centralized decision-making has better operation effect. Under certain circumstances, the mixed contract, which is composed of advertising cooperation, cost sharing and revenue sharing, could lead to supply chain coordination. As an external stakeholder, the government’s subsidy plays a positive role in promoting the fulfillment of corporate social responsibility. Multi-subsidy performs better than single-subsidy. Although the time lag promotes the manufacturer’s social responsibility efforts and the retailer’s advertising, it somehow compromises overall profit of the supply chain. Therefore, manufacturers should try to reduce the lag effect to maintain the overall profitability of the supply chain.

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