scholarly journals What is the optimal tax treatment that motivates donor corporations to make more monetary and in-kind donations to their communities?

2021 ◽  
Vol 11 (2) ◽  
pp. 132-153
Author(s):  
Younis A. Battal Saleh
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Economic Impact ◽  
Treatment Method ◽  
Tax Incentives ◽  
Advantages And Disadvantages ◽  
Optimal Tax ◽  
The World ◽  
Minimal Damage ◽  
Corporate Social

This aim of this study is to find out the optimal tax treatment that motivates donor corporations to make more monetary and in-kind donations to their communities with minimal damage to the interests of all the parties involved and the corporate social responsibility (CSR) idea. Economic impact, legal imbalances and the extent of closeness to or distance from the content of the idea of CSR are tax treatment methods used for corporate monetary and in-kind donations and to determine their advantages and disadvantages according to certain criteria to choose the optimal tax treatment method. According to the findings, the study adopts the method of government’s rights and corporation’s rights ‘donations as if they are loans’ by legislative bodies in all countries of the world due to the abundance of its advantages. This study has drawn up a draft law for this method, which could be used as a guide by the legislative bodies, if a decision is made to adopt this method.   Keywords: Tax treatment, tax incentives, advantages, disadvantages, legal imbalances, economic impacts.

scholarly journals Should Corporate Social Responsibility Around The World be Mandatory or Voluntary?

2021 ◽  
Vol 27 ◽  
pp. 169-193
Author(s):  
Mohammad Alwasmi ◽  
Ahmad Alderbas
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Social Economic ◽  
Voluntary Activity ◽  
Advantages And Disadvantages ◽  
The Social ◽  
The World ◽  
Definition Of ◽  
Corporate Social

Corporate social responsibility (CSR) is an idea that has grown during the last three decades from the voluntary activity of business firms into a debate about whether CSR should be mandated by law because of the increased demand from society. Further, it has been argued that business corporations are owned by their shareholders, and the managers must concentrate on maximizing the wealth of their shareholders and not of the community. To determine how better to apply CSR, this paper begins with looking at the evolution of CSR as a system around the world and then discusses the definition of CSR. In addition, this paper explores the advantages and disadvantages of implementing voluntary CSR and then explores mandatory CSR. Moreover, in this paper, it is found that determining the proper CSR system depends on many factors in each country, such as the social, economic and legal factors that should be examined before applying mandatory or voluntary CSR.

Corporate Social Responsibility ‐ Is it a Viable Tool for Development?

2016 ◽  
Author(s):  
Robert Nartowski
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Human Resource ◽  
Ethical Issues ◽  
The Political ◽  
Development Projects ◽  
Advantages And Disadvantages ◽  
Broad Term ◽  
The World ◽  
Corporate Social

The topic of CSR, or Corporate Social Responsibility, continues to grow in todays political, economical, and social spheres. Despite the fact that CSR is an immense driver for development projects around the world, there is little academic work that evaluates the effects of CSR and makes a judgment on this issue. Firstly, this study will define and organize the broad term of CSR as its meanings range from natural preservation projects to human resource benefits. Through the organization of the term CSR into various categories, one can better understand the complexities and ethical issues surrounding this avenue of funding. Secondly, this study will evaluate the effects of major CSR projects around the world. By examining the political, economical, and social advantages and disadvantages of some of the worlds largest CSR funded projects, a verdict will be made on this issue.

scholarly journals What Is What Is The Optimal Tax Treatment That Motivates Donor Corporations To Make More Monetary And In-Kind Donations To Their Communities And With Minimal Damage To The Interests Of All The Parties Involved, And The Content Of The CSR Idea?

2020 ◽  
Vol 2 (4) ◽  
pp. 274-287
Author(s):  
Younis A. Battal Saleh
Keyword(s):  
Theoretical Study ◽  
Treatment Method ◽  
Treatment Methods ◽  
Advantages And Disadvantages ◽  
Optimal Tax ◽  
The World ◽  
Minimal Damage ◽  
Complex Question ◽  
As If

ABSTRACT: This theoretical study attempted to answer the following question: What is the optimal tax treatment that motivates donor corporations to make more monetary and in-kind donations to their communities and with minimal damage to the interests of all the parties involved, and the content of the CSR idea? To answer this complex question, the researcher was forced to imagine all possible tax treatment methods for corporate monetary and in-kind donations and to determine their advantages and disadvantages -according to certain criteria, to choose the optimal tax treatment method. This study recommends the adoption of the method of government's rights and then corporation's rights in government's rights "donations as if they are loans" by legislative bodies in all countries of the world due to the abundance of its advantages. This method is optimal. This method will motivate donor corporations to make more monetary and in-kind donations to their communities and with minimal damage to the interests of all the parties involved, and the content of the CSR idea.Given the importance of this method. This study has drawn up a draft law for this method, which could be used as a guide by the legislative bodies, if adecision is made to adopt this method.                                                                                                                                                                   

scholarly journals Analysis of social responsibility of mining companies in the international market

2021 ◽  
Vol 303 ◽  
pp. 01003
Author(s):  
Olena Kozyrieva ◽  
Nataliia Tkalenko ◽  
Valentina Vyhovska ◽  
Alina Pinchuk
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Corporate Sustainability ◽  
International Market ◽  
World Market ◽  
The World ◽  
Governance Practice ◽  
Corporate Governance Practice ◽  
Corporate Social

The article proves that the implementation of the principles and use of the tools of corporate social responsibility can increase the reputation of the corporation and its activity in the world market. The purpose of the article is to substantiate and determine the role of corporate social responsibility of the mining and metals companies in ensuring and improving their reputation in the world market. The article substantiates that the low level of corporate governance practice and insufficient part of social contribution to the companies negatively affect formation of corporate social responsibility of the corporations. The article analyzes the indicators of Corporate sustainability and Transparency for 2018-2019 according to the professional rating of the largest Ukrainian mining and metals companies, based on leading international practices. The analysis of indicators made it possible to identify the proportional dependence of the reputation of the corporation on the measures of corporate social responsibility that the latter implements. It is determined on the basis of the study that corporate social responsibility is an effective tool to increase the competitiveness of mining and metals companies.

scholarly journals The Environmental Aspect in the Concept of Corporate Social Responsibility in the Energy Industry and Sustainable Development of the Economy

Energies ◽  
2021 ◽  
Vol 14 (18) ◽  
pp. 5993
Author(s):  
Katarzyna Huk ◽  
Mateusz Kurowski
Keyword(s):  
Sustainable Development ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Negative Impact ◽  
Iso 14001 ◽  
Energy Industry ◽  
Environmental Aspect ◽  
The World ◽  
Corporate Social ◽  
The Impact

Sustainable development is now an important direction for the further development of all economies in the world. It is important to balance economic development with the impact on the environment and our planet. Another direction in the development of management sciences is the emergence of the concept of Corporate Social Responsibility, which considers this impact in three key aspects—economic, environmental and social—in terms of microeconomics. This concept gives companies specific guidelines and tools that minimize their negative impact on the environment. Reducing the negative impact of companies influences the environment and this is what is mainly associated with them. However, companies should also pay attention to internal consistency and caring for employees. Company practices such as the exploitation of people, including children, and injustice in the workplace are some of the factors that can be observed in less developed countries. The article focuses on the presentation of the environmental aspect in the context of the concept of corporate social responsibility. We analyzed individual sectors of the economy in terms of the environmental aspect, with particular emphasis on the energy industry. The study is based on a statistical analysis taking into account data from 1718 companies from all over the world. The aim of the article is to present the environmental aspect in the context of corporate social responsibility in the energy industry as a direction for sustainable development of the economy. The article is based on the analysis of the literature and databases presenting CSR, which was created on the basis of questionnaire research. The article shows which regions of the world are worse and which are better in terms of the environmental aspects of CSR. Conclusions on the main CSR guidelines for the environment are also presented. We analyzed factors such as environmental routines, policies and targets, implementation of environmental management systems, ISO 14001/EMAS certification, environmental reporting, environmental requirements inside the supply chain, the trend of GHG emissions and the trend of energy consumption for their environmental impact. The analysis was carried out on the basis of given regions of the world and individual sectors of the economy, especially the energy industry.

CSR and Greenwashing in Finland

2021 ◽  
pp. 88-102
Author(s):  
Rauno Rusko
Keyword(s):  
Corporate Social Responsibility ◽  
Public Opinion ◽  
Social Responsibility ◽  
Environmental Protection ◽  
Greenhouse Effect ◽  
Textual Analysis ◽  
Environmental Values ◽  
General Tendency ◽  
The World ◽  
Corporate Social

Due to the general tendency to express environmental protection, environmentalism, and the actions to slow down the greenhouse effect in the world, the enterprises have noticed the importance of environmental values in their public announcements, documents, and homepages. In other words, corporate social responsibility (CSR) is a very important and topical theme of the firms. The popularity of environmentalism tempts the firms to follow the direction of public opinion even though the actual environmental activities might be minor or even absent. This kind of quasi-environmentalism is called as greenwashing. This chapter focuses on greenwashing and CSR in the Finnish context via public discussions about greenwashing. This chapter is emphasizing the understandings and the sense-makings in the concepts of greenwashing and CSR and their numerous connotations basing on the results of the textual analysis. The outcomes are completed and compared with the international contexts, and, therefore, they are also internationally robust.

In Search of the Good Dam

2015 ◽  
pp. 288-306
Author(s):  
Terry Clayton ◽  
Nicole West
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Mekong River ◽  
Benefit Sharing ◽  
Hydropower Development ◽  
Mekong River Basin ◽  
Governmental Organizations ◽  
Non Governmental Organizations ◽  
The World ◽  
Corporate Social

There are few places in the world where hydropower development is progressing as intensely as the Mekong River Basin in Southeast Asia. In searching for ways of supporting public dialog on development, the Challenge Program on Water and Food found that the hydropower sector speaks of social responsibility only in terms of “benefit sharing,” while the development sector and Non-Governmental Organizations (NGOs) largely ignore or are unaware of Corporate Social Responsibility (CSR). The chapter begins with an overview of hydropower development in the Mekong, considers some possible reasons for the absence of CSR in the ongoing debate over hydropower development, and concludes with recommendations for designing a project to build on the findings from this research.

scholarly journals Corporate Social Responsibility in Malaysia

2019 ◽  
Vol 10 (5) ◽  
pp. 381 ◽  
Author(s):  
Sheikh Muhamad Hizam ◽  
Zulkarnian Iylia Syazana binti Othman ◽  
Mohammad Mohammad Amin ◽  
Zalina Zainudin ◽  
Mohd Faiq Abdul Fattah
Keyword(s):  
Corporate Social Responsibility ◽  
Quality Management ◽  
Social Responsibility ◽  
Management Practices ◽  
Social Dimension ◽  
Global Management ◽  
Corporate World ◽  
The World ◽  
The Status ◽  
Corporate Social

The field of corporate social responsibility (CSR) has developed exponentially in the last decade and is consistently getting to be a worldwide slant. Corporate social responsibility (CSR) has become a worldwide matter around the world that comes about an expanding number of studies on CSR universally as well as in Malaysia. Furthermore, the importance of CSR practices was emphasized by companies in order to ensure its sustainability in corporate world which are focused on (a) environment, (b) social dimension sustainability, (c) economic advancement, (d) stakeholder behaviour and (e) ethical evolution of society. In this manner, this paper gives a concept of CSR writing that has been conducted in Malaysia to assess the execution of CSR among organizations in Malaysia. It is presently anticipated that organizations expressly take into consideration all perspectives of their execution, not as it were their money related comes about, but moreover their social and commerce environment. Subsequently, most of organizations are presently locked in genuine endeavours to characterize and coordinated CSR into all perspectives of their businesses and exhibitions. The point of our think about is to get it this slant in Malaysia and particularly to explore (i) the status of CSR in Malaysia; (ii) different CSR practices in Malaysia; and (iii) future dissemination of CSR in Malaysia. Finally, over the last few decades, Malaysia has been gradually improving its alignment with global management practices such as quality management and ISO 9002.

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