scholarly journals Corporate social responsibility and organizational commitment in agricultural cooperatives: evidence from Iran

2021 ◽  
pp. 263-283
Author(s):  
Mohammad Sadegh Ebrahimi ◽  
Mojtaba Ghaediyan
Keyword(s):  
Cluster Analysis ◽  
Corporate Social Responsibility ◽  
Organizational Commitment ◽  
Social Responsibility ◽  
Agricultural Cooperatives ◽  
Statistical Population ◽  
Education Management ◽  
Isfahan Province ◽  
The Board Of Directors ◽  
Corporate Social

The purpose of this paper is to investigate the corporate social responsibility (CSR) and organizational commitment (OC) in agricultural cooperatives of Iran. The study’s research model is tested through a survey consulting 260 respondents. The method of data collection is using the standard questionnaire of corporate social responsibility (CSR) based on the Carol model and organizational commitment (OC) based on the Allen-Meyer model. Data validity was confirmed by Bartlett test and KMO coefficient and its reliability was confirmed by Cronbach’s alpha. The statistical population of this study was the agricultural cooperatives with managed by the Rural Cooperative Organization (RCO) of Isfahan Province in Iran. The results of this research showed that from the members’ viewpoint, the highest corporate social responsibility was in the legal dimension and the lowest was in the discretionary dimension as based on the Carol model. The research results show that the organizational commitment index of managers is nearly of 50%. The results of cluster analysis in the field of members ‘perception of cooperative social responsibility showed that the four variables such as: performance satisfaction, members’ participation in cooperative meetings, age and purpose of membership, predicts the members’ behavior in separating the cooperative into two groups with strong and weak the CSR. Also, the result of cluster analysis in board of director’s organizational commitment showed that the variables such as: level of education, management experience and belief in the non-interference of other institutions in cooperative management, predicts the board of directors organizational commitment behavior in separating into two strong and weak the OC. Recibido: 29 diciembre 2020Aceptado: 23 septiembre 2021

scholarly journals The Performance Implication of Corporate Social Responsibility: The Moderating Role of Employee’s Prosocial Motivation

2021 ◽  
Vol 18 (6) ◽  
pp. 3128
Author(s):  
Min-Jik Kim ◽  
Byung-Jik Kim
Keyword(s):  
Corporate Social Responsibility ◽  
Organizational Commitment ◽  
Social Responsibility ◽  
Organizational Performance ◽  
Future Research ◽  
Prosocial Motivation ◽  
Moderated Mediation Model ◽  
Micro Level ◽  
Corporate Social ◽  
The Relationship

Although there has been extensive research on the corporate social responsibility (CSR)–performance link, full understanding is still elusive. A possible reason for this is the limited understanding of the underlying processes that affect the relationship. Grounded in institutional theory, which emphasizes the importance of micro-level intermediating processes (e.g., employees’ perceptions and attitudes) to explain a macro-level association (i.e., CSR to organizational performance), we built a moderated mediation model where: (i) organization commitment mediated the influence of CSR on organizational performance, and (ii) an employee’s prosocial motivation moderated the relationship between CSR and organizational commitment. Using three-wave time-lagged survey data obtained from 302 Korean workers, we found that organizational commitment is an important micro-level process in the CSR–performance link, and that the level of an employee’s prosocial motivation can positively moderate that link. We discuss theoretical and practical implications, along with limitations and future research directions.

scholarly journals Employees’ Perception of Corporate Social Responsibility: Corporate Volunteer and Organizational Commitment

2016 ◽  
Vol 9 (9) ◽  
pp. 142 ◽  
Author(s):  
Chun-Chen Huang
Keyword(s):  
Corporate Social Responsibility ◽  
Organizational Commitment ◽  
Social Responsibility ◽  
Corporate Citizenship ◽  
Significant Positive Effect ◽  
Participation Motivation ◽  
Volunteer Participation ◽  
Intention To Participate ◽  
Corporate Social ◽  
Positive Effect

<p>Although there is a growing trend of corporate volunteer plans in Taiwan, there scanty studies on the antecedent and consequence variables that influence employees’ participation in corporate volunteer. Most of existing studies concerning corporate social responsibility (CSR) explored the effects of CSR on corporate financial performance or consumer behavior, while paying little attention to the effects on the stakeholders and employees of enterprises. In practice, many enterprises often include corporate volunteer as an important part of their CSR policies. Past literature has seldom discussed the effects of the employees’ perception of CSR on their participation in corporate volunteer. Most studies concerning corporate volunteer focus on volunteer participation motivation and intention of the volunteer services outside enterprises, while few focus on corporate employees’ participation in corporate volunteer.</p><p>By convenience sampling, this study treated the 50 enterprises that received the Corporate Citizenship Award in 2012 as the targets. A total of 368 questionnaires were retrieved, including 195 paper-based questionnaires and 173 online questionnaires, among which there were 287 valid samples. The data were analyzed using SPSS18 to test the hypotheses. The findings of this study are as follows: (1) employees’ perception of CSR has a significant positive effect on their intention to participate in corporate volunteer; (2) employees’ perception of CSR has a significant positive effect on organizational commitment; (3) employees’ intention of participating in corporate volunteer has a significant positive effect on organizational commitment.</p>

scholarly journals ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE DENGAN DIMODERASI GOOD CORPORATE GOVERNANCE

2018 ◽  
Vol 2 (02) ◽  
pp. 211-234
Author(s):  
Levi Martantina ◽  
R. Soerjatno
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Board Of Directors ◽  
Tax Avoidance ◽  
Good Corporate Governance ◽  
The Board Of Directors ◽  
Negative Effect ◽  
Independent Variable ◽  
Corporate Social

This study aims to examine the effect  of Corporate Social Responsibility on Tax Avoidance in which Good Corporate Governance is moderating variable. Corporate Social Responsibility is independent variable whereas dependent variable is Tax Avoidance. The result of testing the first hyphothesis found that Corporate Social Responsibility has a negative effect on Tax Avoidance. In other words, the company that does extensive disclosure, the company does not practice Tax Avoidance. The result of testing the second hypothesis found that the exixtence of Good Corporate Governance in the board of directors mediate the influence of Corporate Social Responsibility with Tax Avoidance. So that the existence of the board of directors is able to contribute in making extensive disclosure towards Corporate Social Responsibility and practice of Tax Avoidance.

scholarly journals The Perceived Corporate Social Responsibility of Major Sport Organizations by the German Public: An Empirical Analysis During the COVID-19 Pandemic

2021 ◽  
Vol 3 ◽  
Author(s):  
Tim F. Thormann ◽  
Pamela Wicker
Keyword(s):  
Cluster Analysis ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Team Sports ◽  
Individual Characteristics ◽  
German Population ◽  
Special Role ◽  
Sport Organizations ◽  
Professional Team Sports ◽  
Corporate Social

Sport governing bodies have played a special role in society during the first wave of the COVID-19 pandemic. Following stakeholder theory and consumption capital theory, this study investigated the actions of the German Bundesliga (DFL), Union of European Football Associations (UEFA), and the International Olympic Committee (IOC) during this phase as perceived by the German population and through the lens of corporate social responsibility (CSR). Based on a representative sample of the German resident population (N = 1,000), the study examined the individual characteristics that influenced the perceived CSR of these organizations and what population clusters emerged from this perception. The survey applied a CSR scale that was previously validated in a professional team sports context. The results confirmed the equally strong applicability of the scale to the sport governing context. Cluster analysis yielded three distinctive clusters, namely, “supporters,” “neutral observers,” and “critics.” Regression analyses and the cluster analysis identified those with frequent consumption and high involvement in sport as rating the actions of the three sport organizations more positively. They are also more strongly represented in the “supporters” cluster. In contrast, those threatened the most by the virus are overrepresented in the “critics” cluster.

scholarly journals Board meeting frequency and corporate social responsibility (CSR) reporting: Evidence from Malaysia

2017 ◽  
Vol 13 (1) ◽  
pp. 87-99 ◽  
Author(s):  
Nurulyasmin Binti Ju Ahmad ◽  
Afzalur Rashid ◽  
Jeff Gow
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Least Square ◽  
Board Meeting ◽  
Developed Country ◽  
Ordinary Least Square ◽  
Csr Reporting ◽  
Corporate Social Responsibility Reporting ◽  
The Board Of Directors ◽  
Corporate Social

This study aims at determining the effectiveness of board meeting frequency on Corporate Social Responsibility (CSR) reporting by public listed companies on the Main Market of Bursa Malaysia. A CSR reporting index consisting of 51 items was developed based on six themes: General, Community, Environment, Human Resource, Marketplace and Other. A content analysis was used to determine the extent of CSR reporting. An Ordinary Least Square (OLS) regression was employed in determining the association between board meeting frequency and CSR reporting. The finding of the study is that advising tendency (frequency of board meetings) is not associated with CSR reporting. Overall this study strengthens the idea that advising tendency of the board is essential to companies in order to safeguard all stakeholders’ interests. Accordingly, regulators and policymakers should be more stringent in monitoring company’s conformance towards regulations. This study provides a new avenue of knowledge and contributes to the literature on the practices of the board of directors and corporate social responsibility reporting in the context of a semi-developed country.

scholarly journals Corporate Social Responsibility Proposals and Firm Valuation

2021 ◽  
Vol 9 (3) ◽  
pp. 45
Author(s):  
Pyung Kun Chu
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Causal Effect ◽  
Firm Valuation ◽  
Public Companies ◽  
Shareholder Proposals ◽  
The Board Of Directors ◽  
Corporate Social

Corporate social responsibility (CSR) is a topic which has recently been attracting an increasing amount of attention with respect to corporate operations, and shareholder proposals on CSR are also one of the main types of proposals at firms’ annual shareholder meetings. However, even though the frequency of CSR proposals at annual meetings is comparable to other types of shareholder proposals, the approval rate of CSR proposals is significantly lower than that of other types of proposals, meaning that most CSR proposals are not recommended by the annual meeting to the board of directors for further approval. Motivated by this stylized fact, this study investigates the value of the submission of CSR shareholder proposals. Using a regression discontinuity design with shareholder proposal data of US public companies between 2006 and 2019, this study examines the importance of shareholders’ interest in CSR for firm valuation. Interestingly, while the CSR proposals themselves are typically not approved, the submission of CSR proposals by shareholders at annual meetings matters for the value impact of other types of shareholder proposals. More specifically, the causal effect of approving a corporate governance proposal on shareholder value is significantly positive only if the corporate governance proposal is voted together with a CSR proposal at the same meeting, i.e., the presence of CSR proposals is important for firm value through its interrelations with corporate governance proposals. This shows that the submission of CSR shareholder proposals has significant value implications, even if the CSR proposals themselves are not approved at annual meetings.

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