scholarly journals The impact of corporate social responsibility on community development: Evidence from Ghana

2019 ◽  
Vol 9 (3) ◽  
pp. 122-133 ◽  
Author(s):  
Adnan Celik ◽  
Aleem Abdul-Kareem ◽  
Hande Ulukapi Yilmaz
Keyword(s):  
Corporate Social Responsibility ◽  
Community Development ◽  
Social Responsibility ◽  
Secondary Data ◽  
Sampling Technique ◽  
Annual Reports ◽  
Quantitative And Qualitative Research ◽  
Secondary Data Sources ◽  
Corporate Social ◽  
The Impact

Corporate bodies have come to the realisation that establishing a strong rapport with surrounding communities is vital for the growth, success and survival of their organisations. This article delves into Corporate Social Responsibility (CSR) activities of business organisations operating in Ghana. Specifically, it looks at how CSR initiatives of sampled companies contribute to community development (CD). To attain this aim, both quantitative and qualitative research approaches were adopted. The purposive sampling technique was used to select companies operating in three main sectors of the economy. Secondary data sources such as companies’ periodicals, annual reports, websites, newspapers and publications by government agencies were used. The findings of the study reveal that the selected companies engaged in various forms of CSR activities that contribute to CD. There general focus of these companies is on education, health and people empowerment. It is recommended that stakeholders’ engagement needs to be fully practised in the course of CSR implementation. Keywords: Community, community development, corporate social responsibility.

scholarly journals Community Development in Kemijen Village, East Semarang: A Corporate Social Responsibility in Practice

2021 ◽  
Vol 19 (1) ◽  
pp. 83-88
Author(s):  
Hartuti Purnaweni ◽  
Irzaldi Yazid ◽  
Mutia Nur Arifah ◽  
Anis Qomariah
Keyword(s):  
Corporate Social Responsibility ◽  
Community Development ◽  
Social Responsibility ◽  
Local Community ◽  
Secondary Data ◽  
Sampling Technique ◽  
Primary Data ◽  
Health Economy ◽  
Csr Strategy ◽  
Corporate Social

Companies, either state-owned and private which operates in the field and/or related to natural resources must implement Corporate Social Responsibility (CSR), such as by PT Indonesia Power (PT. IP) UBP-Tambaklorok which is located nearby Tanjung Mas Harbor, Tambaklorok Village, North Semarang District. Semarang City. The CSR implementation should benefit for both sides, the company for its image and the local community for the implemented programs. Therefore it is important to analyse perception of the local community as well as their opinions about the company's CSR activities in their village, in this case is the people of Kemijen village which is located adjacent to the PT. IP’s area. This research is descriptive qualitative, done in 2019, describing the phenomenon of CSR implementation by PT. IP, and the perception of the local community of Kemijen village towards the CSR activities implemented by PT. IP. The informants were taken using purposive sampling technique, covering both formal and informal leaders, the local people, as well as community development officer of PT. IP. Primary data was gathered using in-depth interview technique and observation. Secondary data consist of documents. Primary and secondary data was then coded and analysed interactively. PT. IP has formulated and implemented the Company’s strategies into CSR Roadmap 2015-2019, which is the grand strategy and a milestone of CSR implementation to integrate CSR strategy into the Company’s strategy, in the sectors of education, health, economy, and infrastructure. According to the perception of the Kemijen villagers, there have been both benefit and insufficiency of the PT. IP’s CSR implementation. They expect more programs to be implemented, in order to allowing them more opportunities for poverty alleviation.

scholarly journals PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI

AJAR ◽  
2020 ◽  
Vol 3 (02) ◽  
pp. 219-235
Author(s):  
A. Nurul Dzikir ◽  
Syahnur Syahnur ◽  
Tenriwaru Tenriwaru
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Annual Reports ◽  
Corporate Value ◽  
Mining Companies ◽  
Quantitative Descriptive ◽  
Corporate Social

This research aimed to examine whether corporate social responsibility affect the corporate value and whether the profitability as a moderating variable affect the corporate social responsibility and corporate value on mining corporate listed on the Indonesia Stock Exchange (BEI) for the 2016-2018 period. This research used samples from mining companies listed on the Indonesia Stock Exchange (BEI) for the 2016-2018 period as many as 31 issuers and used purposive sampling technique. This research is quantitative descriptive. The data used is secondary data and used data collection methods, namely documentation studies. The data used in this research are financial statement and annual reports by mining companies obtained from the Indonesia Stock Exchange website (https://www.idx.co.id). Based on research results by using the Statistical Product and Service Solution (SPSS 18), shows that CSR affect the corporate value which is proxied to Tobin’s Q, it is known from the calculated t value is greater than the t table value, and the significance value is smaller than the level its significance. And the independent variable CSR and profitability as a moderating are not able to moderate the corporate value, it is known from the value of the relation obtained smaller than the value of CSR to corporate value.

A Study on the Impact of Corporate Social Responsibility on Financial Performance of Companies in India

2020 ◽  
Vol 16 (3) ◽  
pp. 229-237
Author(s):  
Ramandeep Kaur ◽  
Trupti Dave
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Stock Exchange ◽  
Secondary Data ◽  
Annual Reports ◽  
Socially Responsible ◽  
Corporate Social ◽  
The Impact ◽  
Business Philosophy

The main aim of this study is to investigate the impact of corporate social responsibility (CSR) on the financial performance of selected companies listed in the BSE, formerly known as the Bombay Stock Exchange in India. This study is purely based upon the secondary data collected from companies’ annual reports and sustainability reports for last three years ranging from 2016–2017 to 2018–2019. The results indicate that the involvement in socially responsible initiatives has a significantly positive effect on the financial performance of the firms. These findings provide insights to the management to assimilate firm’s CSR initiatives with its strategic business policies and, thus, to renovate the business philosophy from a traditional profit-oriented approach to a socially responsible approach.

scholarly journals The Impact of Corporate Social Responsibility Disclosure on Firm Value

2018 ◽  
Vol 6 (11) ◽  
Author(s):  
Ahmad Sopian ◽  
Hadri Mulya ◽  
Hadri Mulya
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Stock Exchange ◽  
Secondary Data ◽  
Annual Reports ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social ◽  
Financial Company ◽  
The Impact

This research is aimed to analyze Corporate Social Responsibility Disclosure toward the Firm Value.Dependent variable in this research was Firm Value related party tobins’q. Independent variables in thisresearch Corporate Social Responsibility Disclosure, This research used secondary data analysis of financialstatements or annual reports of exclude financial company and bank at Indonesia Stock Exchange in 2014 -2016. By using purposive sampling method, the total amount of samples obtained in this research were 201from 67 companies. This research used data panel regression analysis method. The results of the analysis inthis research showed that Corporate Social Responsibility Disclosure didn’t effect toward the firm value

scholarly journals PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR UTAMA DAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2016)

AKUNTABILITAS ◽  
2019 ◽  
Vol 12 (2) ◽  
pp. 125-144
Author(s):  
Nadya Shinta Savira Gunawan ◽  
Inten Meutia ◽  
Yusnaini Yusnaini
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Manufacturing Sector ◽  
Secondary Data ◽  
Sampling Technique ◽  
Annual Reports ◽  
Tax Aggressiveness ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social

The purpose of this research is to test whether there is influence of Corporate Social Responsibility disclosure and leverage on tax aggressiveness. The theories used in this research are Stakeholder Theory and Debt Covenant Hypothesis from Positive Accounting Theory. The type of this research is quantitative research. The population in this research is all main and manufacturing sector companies listed on the Indonesia Stock Exchange for the period 2014-2016. The total of companies selected as samples are 75 companies with the period research for three years, so the total of samples in this research are 225 samples that have been selected using purposive sampling technique. The data used in this study is secondary data in the form of annual reports of main and manufacturing sector companies listed on the Indonesia Stock Exchange for the period 2014-2016. Data collection technique used is documentation. The data analysis technique used is panel data regression. The results of this research showed that Corporate Social Responsibility disclosure has no influence on tax aggressiveness while leverage has negative and significant influence on tax aggressiveness.

scholarly journals The Mediation Role of Productivity in the Effect of Islamic Corporate Governance on Islamic Corporate Social Responsibility Disclosure

2021 ◽  
Vol 22 (2) ◽  
Author(s):  
Ichsan Setiyo Budi
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stakeholder Theory ◽  
Secondary Data ◽  
Sampling Technique ◽  
Policy Implications ◽  
Annual Reports ◽  
Good Productivity ◽  
Corporate Social

Research aims: This study aims to examine the indirect effect of Islamic Corporate Governance on Islamic Corporate Social Responsibility Disclosure.Design/Methodology/Approach:This study uses secondary data sources from annual reports, corporate governance reports, and financial reports of Islamic banking in Indonesia for the period 2008 to 2019, sharia banks that have not been in existence for 12 years, observations have been made since they were established until 2019. The sampling technique is done by convenience sampling, and obtained 121 observation, and research testing using regression analysis.Research findings:The results found that banking productivity fully mediates the effect of Islamic Corporate Governance on Islamic Corporate Social Responsibilty Disclosure, thus good productivity is an absolute requirement that must be fulfilled in order to carry out a good social function as reflected in the disclosure of the Islamic Corporate Social Responsibility.Theoretical contribution/ Originality: this study is to reaffirm and develop a new model of the relationship between ICG and ICSR disclosure in IBs.Practitioner/Policy implications: This research was conducted based on stakeholder theory which was later developed into stakeholder theory from an Islamic perspective.Research limitation/Implication: first, this study uses the ICG variable and the ICSR disclosure, but the researcher does not discuss the quality of disclosure. Second, this study did not test the reliability of the ICSR disclosure.

scholarly journals PENGARUH PENGUNGKAPAN MEDIA, KINERJA LINGKUNGAN DAN KEPEMILIKAN SAHAM PUBLIK TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE

2021 ◽  
Vol 5 (1) ◽  
Author(s):  
Nur Abfifa Nugraini ◽  
Wiwik Wahyuni
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Complete Information ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Corporate Social

This study aims to examine and analyze the effect of media disclosure, environmental performance and public ownership on disclosure of corporate social responsibility. The data source used is secondary data sourced from annual reports of manufacturing companies published on the Indonesia Stock Exchange website and company websites. The population used is manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The sampling technique used was purposive sampling method. The sample selection criteria are manufacturing companies listed on the Indonesia Stock Exchange in the 2016-2018 period, publishing annual reports in the 2016-2018 period, following PROPER in the 2016-2018 period, and providing the complete information needed by researchers related to variables -research variable. Manufacturing companies that fit the criteria and can be used as research samples are 72. The data collection method is by downloading financial reports and annual reports on the Indonesia Stock Exchange website and searching for the company's website. The data analysis technique used is quantitative analysis method with analysis instruments in the form of descriptive statistical analysis, classical assumption test, multiple linear regression analysis and hypothesis testing.

scholarly journals Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Intervening

2020 ◽  
Vol 17 (4) ◽  
pp. 607-618
Author(s):  
Ummu Kalsum
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Partial Least Square ◽  
Least Square ◽  
Corporate Social ◽  
The Impact

This study aims to examine the effect of Corporate Social Responsibility (CSR) on Company Value and Profitability and how the impact of disclosure of Corporate Social Responsibility (CSR) on firm value through Profitability as an Intervening Variable. This study uses a sample of mining companies listed on the Stock Exchange and uses a purposive sampling technique. This research is quantitative. The data used is secondary data and uses data collection methods, namely documentation and literature. A study conducted using Partial Least Square (PLS) shows that Corporate Social responsibility has a negative and insignificant effect on firm value. Corporate Social responsibility has a positive and significant impact on Profitability, and Profitability has a negative and little impact on Firm Value and Profitability can mediate Corporate Social responsibility on Firm Value as an intervening variable

scholarly journals Corporate Social Responsibility Disclosure and Financial Performance of Quoted Nigerian Cement Companies

2019 ◽  
Vol 3 (2) ◽  
pp. 89
Author(s):  
Ibrahim Aliyu Gololo
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Positive Impact ◽  
Random Effect ◽  
Secondary Data ◽  
Sampling Technique ◽  
Annual Reports ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social

The issue of CSRD has been recognized as an evolving phenomenon since late 1970’s and it has been given attention in accounting literature with increased pressure from the stakeholders on companies to pay-back to their host communities. This study examines empirically the relationship between corporate social responsibility disclosure and financial performance of quoted cement companies in Nigeria. Secondary data were sourced and used from the quoted Nigerian cement companies annual reports. A Samples of three [3] companies emerged from the  population of five [5] companies using purposive sampling technique method. This study utilizes annual report of ten [10] years period covering [2008-2017] to obtain data for the study. The objective of this study is to examine relationship between CSRD and financial performance of quoted cement companies in Nigeria. Pooled OLS and Random Effect [RE] Panel Estimation analysis methods were used to display and discuss the results using STATA Version 12. The results revealed that corporate social responsibility disclosure have a significant and positive impact on the return on equity and return on capital employed. However, leverage and company size as control variables have a positive significant effects on the financial performance of quoted cement companies in Nigeria. Thus, CSRD is an important component to consider in determining financial performance of companies. The study recommends that quoted cement companies should increase the level of their CSR activities due to its enormous benefits on their financial performance, especially on the ROE and ROCE and Government should set quantum amount of atleast 2.5% on PBT of cement companies for execution of CSR activities to their immediate communities.

scholarly journals Analisis Pengungkapan Corporate Social Responsibility PT. Bukit Asam, Tbk Berdasarkan Global Reporting Initiatives (GRI) Dan Kaitannya Dengan PROPER

2019 ◽  
Vol 1 (3) ◽  
pp. 846-864
Author(s):  
Atika Tri Ningsih ◽  
Charoline Cheisviyanny
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Social Responsibility ◽  
Secondary Data ◽  
Mining Company ◽  
Result Show ◽  
Secondary Data Sources ◽  
Corporate Social ◽  
Sustainability Report ◽  
Category Score

This study aims to analyze: 1) The level of corporate social responsibility disclosure of PT. Bukit Asam, Tbk for the year 2017 and 2018 based on the GRI G4, 2) The similarity of each indicator contained in GRI G4 with PROPER which are issued by The Ministry of Environment. This is a descriptive qualitative research. The sample in this study was a mining company that revealed the sustainability report in 2017 and 2018 based on the GRI G4 standard and obtained a gold PROPER, namely PT. Bukit Asam, Tbk. The type of data were documentary data with secondary data sources and the analysis method were content analysis. The result show that: 1) Based on the results of content analysis on the level of disclosure of economic, environmental and social indicator on the sustainability report of PT. Bukit Asam, Tbk in 2017 is higher than in 2018 and the level of breadth and depth of the sustainability report of PT. Bukit Asam, Tbk in 2018 has a better category score than in 2017, 2) There are similarities GRI G4 indicator in environmental category as PROPER indicator items, namely energy, cesspool, water and biodiversity

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