scholarly journals Implementation and Functioning of Corporate Social Responsibility in Poland (on the Example of the PKO BPReport)

2019 ◽  
pp. 174-183
Author(s):  
Anastasiia Nykonchuk
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Annual Report ◽  
Practical Significance ◽  
Historical Method ◽  
Polish Experience ◽  
Historical Basis ◽  
Corporate Social ◽  
Descriptive Method

The article deals with the historical basis ofimplementation of corporate social responsibility in Poland and analyzes the views of various Polish scientists on development of corporate social responsibility in this area. The main objective of the study is to analyze the Polish experience in implementing corporate social responsibility using the example of a report on corporate social responsibility of the Polish PKO bank. The methodology used to achieve the main objective are the following: the historical method (used to analyze formation and development of corporate social responsibility), analysis of documentary information (to analyze the annual report of PKO Bank) and the descriptive method (description and analysis of the report content, its structure and main elements). The theoretical and practical significance of the research lies in the possibility of using the results of the research to form the strategy for implementing a corporate social responsibility policy in Ukraine and an example of writing the reports in this sphere. Also, the article may be useful in further analysis and writing of scientific materials on this topic.

scholarly journals Tingkat Pengungkapan Corporate Social Responsibility Bank Syariah di Indonesia

2019 ◽  
Vol 3 (1) ◽  
pp. 69-82
Author(s):  
Amalia Imroatul Azizah ◽  
Muhammad Nur A. Birton
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Annual Report ◽  
Financial Statements ◽  
Islamic Banking ◽  
Islamic Banks ◽  
New Era ◽  
Corporate Social ◽  
Islamic Companies ◽  
Descriptive Method

The implementation of corporate social responsibility has entered a new era is noexception in Islamic companies, especially of Islamic banking. Islamic Social ReportingIndex is one way of measuring and reporting social responsibility for sharia entity. Thisstudy aimed to describe the practice of social responsibility disclosure based IslamicSocial Reporting Index on Islamic banks in Indonesia is associated with the size of theCommercial Bank Based on Business Activities (BUKU). Using comparative descriptive method by means of content analysis on the elements of financial statements, thisstudy using Islamic banks data annual report published in 2011-2013. The results showedan increase in items disclosure in each group BUKU. In general, Islamic banks ISRBUKU 2 disclosure scores higher than group Islamic banks BUKU 1. That is, the Islamicbanks with equity of more than Rp 1 trillion to less than Rp 5 trillion disclose socialresponsibility in a more specific and detailed than the equity less from Rp 1 trillion.

Pengaruh Kinerja Keuangan Dan Corporate Social Responsibility (CSR) Terhadap Nilai Perusahaan Perbankan Di Bursa Efek Indonesia

2018 ◽  
Vol 26 (1) ◽  
pp. 95-111
Author(s):  
Sulastiningsih Sulastiningsih ◽  
Rizka Imanita Sholihati
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Firm Value ◽  
Research Method ◽  
Quantitative Research ◽  
Annual Report ◽  
Stock Exchange ◽  
Secondary Data ◽  
Corporate Social

This study aims to determine whether the financial performance measured by using CAR, ROA, LDR, BOPO, and CSR can affect the value of banking companies as measured by using PBV. This study uses secondary data taken from the annual report of banking companies during the year 2012-2016 listed on the Indonesia Stock Exchange. The number of samples of this study as many as 25 banking companies with a total of 125 data. This research method is quantitative research. The results of this study indicate the effect of CAR, ROA, LDR, BOPO, and CSR variables on firm value measured by using PBV in a banking company listed on the Indonesia Stock Exchange. Keywords: CAR, ROA, LDR, BOPO, CSR, PBV

IMPLEMENTASI KINERJA KEUANGAN TERHADAP NILAI SPIRITUALITAS PRIBADI

2012 ◽  
Vol 16 (3) ◽  
pp. 332
Author(s):  
Whedy Prasetyo
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Annual Report ◽  
Main Concern ◽  
Good Corporate Governance ◽  
Corporate Social ◽  
The Relationship ◽  
Personal Spirituality

Development of financial performance in the application of Good Corporate Governance and Corporate Social Responsibility which affects the values of honesty private individuals, in order to be able to run the accountability, value for money, fairness in financial management, transparency, control, and free of conflicts of interest (independence). The main concern in this study is focused on achieving value personal spirituality through the financial performance and capabilities of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) in moderating the relationship with the financial performance of value personal spirituality. This study is a descriptive verifikatif. The unit of analysis in this study was 15 companies in Indonesia with a policy that has been applied through the concept since January of 2008 until now, with the support of the annual report of the company, the company's financial statements, company reports to the disclosure of Good Corporate Governance and Corporate Social Responsibility in the annual report. Overall reports published successively during the years 2008-2011. The results of this study indicate financial performance affects the value of personal spirituality, and for variable GCG obtained results that could moderate the relationship of financial performance to the value of personal spirituality. But for the disclosure of CSR variables obtained results can’t moderate the relationship with the financial performance of personal spirituality.

scholarly journals Socio-Demographic Profile as Determinants of Perceived Effectiveness of Corporate Social Responsibility: The Case of a Private Telecommunication Company in the Kingdom of Bahrain

2020 ◽  
Vol 8 ◽  
pp. 418-427
Author(s):  
Jonas Enriquez
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Total Population ◽  
Demographic Profile ◽  
Independent Variables ◽  
Demographic Profiles ◽  
Group 3 ◽  
Age Profile ◽  
Corporate Social ◽  
Descriptive Method

This research sought to ascertain the effectiveness of company’s CSR based on the perception of the workers in terms of age, gender and working position in relation to accountability, sustainability and transparency.  The study used descriptive method with self-made questionnaire within the context of the principles of corporate social responsibility. Purposive and random samplings were used with 25% of the sample respondents considered in the total population. Multivariate Analysis was applied in the dependent and independent variables. Based on the results, the activities of corporate social responsibility in terms of accountability, sustainability and transparency were effectively practiced by the company. But as to demographic profile of the respondents, only age found significant to corporate social responsibility. And the significance was attributed only to transparency.  As perceived by the respondents, among the three groups in the age profile, only group 3 which 27-30 of age was statistically significant to transparency.  As such the null hypothesis was qualified to reject in 0.10 in the age level of 27-30. Management with good contact with the employees remained honest. Transparency of the business developed trust and attributed to make employees felt that they were working for organization with quality standards. Matured employees preferred the management to be transparent. More matured employees, the more awareness they perceived to the practices of the CSR by company. When management was transparent, matured employees were effective. Notwithstanding, the other demographic profiles such as gender and working position of the employees were not statistically significant.

scholarly journals ANALISIS PELAKSANAAN CORPORATE SOCIAL RESPONSIBILITY PADA PERBANKAN SYARIAH DALAM PRESPEKTIF SHARIAH ENTERPRISE THEORY (STUDI KASUS PADA LAPORAN TAHUNAN PT BANK SYARIAH MANDIRI TAHUN 2015 DI BURSA EFEK INDONESIA)

2018 ◽  
Vol 4 (3) ◽  
pp. 330-336
Author(s):  
Nurhayani Lubis ◽  
Hardi Hardi ◽  
Aznuriyandi Aznuriyandi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Research Method ◽  
Annual Report ◽  
Field Studies ◽  
Literature Study ◽  
Report Data ◽  
Enterprise Theory ◽  
Corporate Social ◽  
Depth Interviews

Abstract :This research was conducted to describe and analyze the implementation of how much Corporate Social Responsibility is in Mandiri Syariah Banking in Pekanbaru. This study uses descriptive qualitative research method using Bank Syariah Mandiri annual report data in 2015. To analyze the data properly, accurate, reliable and systematic data is needed so that the results obtained can describe objects that are being researched correctly through literature study on Shariah Enterprise Theory and field studies in the form of in depth interviews. The results show that Bank Mandiri Syariah in 2015 has implemented Corporate Social Responsibility well, in terms of the Shariah Enterprise Theory it can be seen that Bank Mandiri Syariah is committed to carrying out its social responsibility well.

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 Corporate social responsibility: necessity to integrate into educational programs of economists and lawyers

2020 ◽  
Vol 208 ◽  
pp. 07009
Author(s):  
Tatyana Savina ◽  
Vladimir Filatov ◽  
Victor Mishakov ◽  
Svetlana Osipenko ◽  
Svetlana Artemyeva
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Training Programs ◽  
Educational Programs ◽  
Educational Process ◽  
Historical Method ◽  
Analysis And Synthesis ◽  
Educational Product ◽  
Corporate Social

The purpose of the study is to show the necessity to integrate the Corporate Social Responsibility course into the educational process. The methodological basis of the study are such methods of scientific knowledge as a historical method, method of logical unity of analysis and synthesis, systematic method, and others. The questions of necessity to reflect CSR in educational programs of economists training programs are discussed. The author substantiates the reasons for the growing interest in this issue. A review of relevant practices in the field of CSR knowledge dissemination is given. It was found that the introduction of the proposed educational product in the learning process allows to strengthen main vocational training programs in many areas of training, to improve their efficiency, to have a significant impact on improving the quality of students’ knowledge, and contribute to the development and the formation of a fundamentally new professional competencies.

scholarly journals SINERGI PEMERINTAH DAN PERUSAHAAN PADA AKTIVITAS CSR DALAM RANGKA MENGHADAPI MEA

2018 ◽  
Vol 7 (2) ◽  
pp. 168
Author(s):  
Kokom Komariah ◽  
Evi Novianti ◽  
Hanny Hafiar ◽  
Ari Agung Prastowo
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Industrial Area ◽  
The West ◽  
Communication Problems ◽  
Communication Models ◽  
Qualitative Descriptive ◽  
The Government ◽  
Corporate Social ◽  
Descriptive Method

Corporate Social Responsibility activities ideally be felt by the West Bandung Regency, where The West Bandung Regency has now transformed into an industrial area. This change of course, like the two-edged sword, the meaning is the presence of the company is actually able to provide changes in the economy for local communities, in an effort to prepare for the MEA, but on the other hand an industrial presence in West Bandung Regency giving new homework in terms of environmental management and the company's contribution to increasing local revenues of West Bandung regency. Whereas CSR is expected to become one of the company's contributions to improving the competitiveness of West Bandung Regency society. In other words, the company's contribution through Corporate Social Responsibility activities, become the hope of West Bandung regency government in building the human resources of competitive and independent and prosperous. Therefore, this study aims to dig deeper into the synergy of government and companies on CSR activities in order to face the MEA. This research is using qualitative descriptive method through data collection techniques of interviewing and observation. The results of this research indicate that in practice between the government and companies there are communication problems, therefore it is necessary to build appropriate communication models between the government and the companies as well as the community called tripartite corporate social responsibility so that corporate social responsibility activities better planned, targeted and sustainable.

scholarly journals THE DISCLOSURE OF CORPORATE SOCIAL RESPONSIBILITY (CSR), BASED ON THE MAQASID AL-SHARIAH IN MALAYSIA AND MENA REGION

2021 ◽  
Vol 3 (7) ◽  
pp. 114-126
Author(s):  
Nur Hanisah Razali ◽  
Nizam Jaafar ◽  
Ismail Ahmad
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Social Responsibility ◽  
Annual Report ◽  
Financial Institution ◽  
Islamic Banks ◽  
Mena Region ◽  
Csr Reporting ◽  
Corporate Social ◽  
Sustainability Report

Islamic Banking works in an economy and achieving the ideal position of Shariah financial institution requires continuous improvement and indicators. The right values and environment of a bank that is operating based on Shariah are important to ensure that the delivery services could be executed in the best manner possible. Islamic Bank therefore should embed with social and the charity work network for the purpose of its corporate social responsibility to the community. The fundamental issue which is due to the lack of focus on prioritising the social objective of Islamic organisations based on Shariah leads to the inadequacy of conventional CSR theories to underpin CSR practices of Islamic organisations. The existing concept of CSR is grounded on western perspectives, and it will be a great implication to delve into CSR within the Islamic perspectives. Therefore, the objective of this study to examine the extent of CSR based on Maqasid Al Shariah in terms of four dimensions of the Islamic Banks sector between Malaysia and the MENA region for the period of 2013 to 2018. This study employed a content analysis method to collect quantitative data on CSR based on Maqasid Al-Shariah in the Bank Islam annual report and stand-alone sustainability report. The content analysis was carried out to achieve this objective. The investigation on the content is based on CSR reporting in their annual report and stand-alone sustainability report according to what has been provided by the banks. The results of the analyses provide significant insight into the amount and nature of CSR among Islamic Banks across sectors. Generally, the CSR activities cover all organization activities related to the organization and its various stakeholder. Finally, through mean score ranking for CSRD items shows that there was a mixed ranking for CSR based on Maqasid Al-Shariah dimension and element in Malaysia and MENA region.

scholarly journals PENGUJI MANIPULASI LABA REAL PADA PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA)

2016 ◽  
Vol 12 (2) ◽  
Author(s):  
Yateno Yateno ◽  
Gustin Padwa Sari
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Annual Report ◽  
Global Reporting Initiative ◽  
Earnings Manipulation ◽  
Manufacturing Companies ◽  
Reporting Standard ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Positive Effect

This study aims to examine empirically the effect of real earnings manipulation to CSR disclosure. A proxy for real earnings manipulation using models Roychowdhury (2006). CSR disclosure is measured using Corporate Social Disclosure Index (CSDI) based item reporting standard Global Reporting Initiative (GRI) are disclosed in the company's annual report. The study sample consisted of 261 manufacturing companies in 2012-2014. The results showed real earnings manipulation significant positive effect on CSR disclosure.Keywwords: Earnings Manipulation, Corporate Social Responsibility, Manufacturing Companies.

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