scholarly journals THE BUSINESS VALUE OF CONTRIBUTION THROUGH CORPORATE SOCIAL RESPONSIBILITY (CSR)

2017 ◽  
Author(s):  
Ruth Wolf
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Business Value ◽  
Corporate Social

scholarly journals ANALYSIS OF CONSIDERATIONS IN CSR ASPECT TOWARDS INCENTIVE TAX OF PT MASPION III IN SIDOARJO JAWA TIMUR (An Empirical Study of CSR at PT. Maspion III Sidoarjo)

2019 ◽  
Vol 3 (04) ◽  
Author(s):  
Bayu Adi ◽  
Moh Afrizal Miradji
Keyword(s):  
Corporate Social Responsibility ◽  
Public Relations ◽  
Social Responsibility ◽  
Business Strategy ◽  
Investment Decision ◽  
Business Value ◽  
Income Taxes ◽  
Permanent Establishment ◽  
Investment Decision Making ◽  
Corporate Social

CSR has developed into part of the company's business strategy, mainly related to the functions of marketing, public relations, and investment-decision making (Subagyo, 2018). PT. Maspion III in CSR activities has developed into a part of the company's business strategy. in the taxation aspect at PT. Maspion III is one of the important factors that is considered by an organization in designing its CSR program to produce CSR programs that can add business value as well as tax favorable. Whereas on the other hand Maspion III spent funds for its CSR program based on Act Number 36 of 2008 which has regulated the treatment of Income Taxes on expenses or costs incurred in the context of Corporate Social Responsibility (CSR). Provisions regarding this matter are regulated in Article 6 paragraph (1) letters I, j, k, l, and m, in which it is stressed that the amount of taxable income for permanent establishment of permanent establishment), which in fact is reduced in Article 1 PP 93 of the year 2010, for the expenditure of Corporate Social Responsibility (CSR) which can be deducted by a certain%. While for PT. Maspion III for its CSR Program exceeds the provisions of 5%. Therefore, to be able to produce CSR programs that can produce business value programs as well as tax favorable, it is better if the taxpayer considers the taxation aspects when designing his CSR program. Keywords: CSR Aspect Considerations, CSR Tax Incentives, CSR draft, Law

Corporate Social Responsibility

2015 ◽  
pp. 255-264 ◽  
Author(s):  
Ruth Wolf
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Positive Influence ◽  
Business Value ◽  
Organizational Image ◽  
Community Environment ◽  
Corporate Social ◽  
A Company

In the framework of Corporate Social Responsibility (CSR), organizations and firms give to the community, environment, and economy. It is clear that an act like this, of giving, enriches the society on the receiving end. That being said, organizations and companies today increasingly understand that the act of giving to another also has a business value for the contributing organization. Companies today are very aware of the advantage and of the contribution to the community. They have internalized the fact that they will begin to benefit as soon as they allocate resources to social responsibility. Contributing to the community brings about a change in the organizational image of a company. Volunteer activities and contributions to the community generally have a positive influence on the company's business reputation. This chapter explores these aspects of CSR.

scholarly journals Maturidade em inovação sustentável e em responsabilidade social corporativa: implicações no desempenho empresarial

2020 ◽  
Vol 12 (6) ◽  
pp. 1293
Author(s):  
Edilson Bacinello ◽  
Gerson Tontini ◽  
Anete Alberton
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Business Performance ◽  
Strong Relationship ◽  
Structural Equations ◽  
Business Value ◽  
Competitive Advantages ◽  
Sustainable Innovation ◽  
Corporate Social ◽  
The Relationship

Sustainable Innovation is strategically associated with Corporate Social Responsibility (CSR), integrating the economic, social and environmental dimensions in a joint and integrated manner. As a way of verifying this association and its implications for business performance (BP), the models of Maturity in Sustainable Innovation (MSI) and Maturity of Corporate Social Responsibility (MCSR) allow us to identify how companies are evolving in a certain area and, from there, create business value and gain competitive advantage. Based on Resource-Based Theory, the present study examines the influence of MSI on MCSR and the mediator effect of MCSR on the relationship between MSI and BP. The analysis is based on Structural Equations Modeling, considering a sample of 58 companies based in the Amazon region, Brazil. The results indicate a strong relationship between MSI and MCSR; that MCSR positively influences BP; and that MCSR exerts a positive mediator effect on the relationship between MSI and BP. These results allow us to advance our strategy studies, providing mechanisms for managing sustainability-related practices as possible sources for analyzing value generation and promoting competitive advantages for companies.

scholarly journals THE ROLE OF SOCIAL CAPITAL IN THE IMPLEMENTATION OF CORPORATE SOCIAL RESPONSIBILITY (CSR): LESSON LEARNED FROM PT. UNILEVER INDONESIA TBK

2018 ◽  
Vol 1 (01) ◽  
pp. 1
Author(s):  
Kartika Dewi Sri Susilowati
Keyword(s):  
Social Capital ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Economic Value ◽  
Business Value ◽  
Partnership Model ◽  
Corporate Social ◽  
Depth Interviews

This study was conducted to provide an overview on how the multi-stakeholders partnership model on the Black Soybeans Project capable of creating economic value to all parties involved in the project. This paper focuses strongly on the role of social capital in multi-stakeholders partnership model which was developed by PT. Unilever Indonesia Tbk in the implementation of corporate social responsibility in Bantul, Yogyakarta.  In this research context social capital is defined as the networks, trust, norms and commitment that enable Unilever and its stakeholders to achieve mutual defined goals through collaboration. This is a post-positivist paradigm phenomenology-interpretive research. Data were collected by conducting in-depth interviews with key informants involved in the project e.g. university’s academicians, NGO, financial institutions, farmers, women/wives of farmers and Unilever of Indonesia Foundation. The study shows that the partnership was created based on the principle of symbiosis-mutualism, where each partner gets some benefits from its partnership. The partnership was developed to empower black soy beans farmers to provide a guarantee supply of black soybeans with a quantity, quality and price in accordance with the standards established by the Unilever. In cooperation with various stakeholders, Unilever has developed some production centers of black soybeans to fulfill it needs. By doing this, the company is able to improve the quality of life of the farmers. Therefore, this project has fulfilled two different values: economics (business) value and social value.

scholarly journals THE ROLE OF SOCIAL CAPITAL IN THE IMPLEMENTATION OF CORPORATE SOCIAL RESPONSIBILITY (CSR): LESSON LEARNED FROM PT. UNILEVER INDONESIA TBK

2018 ◽  
Vol 1 (01) ◽  
pp. 1
Author(s):  
Kartika Dewi Sri Susilowati
Keyword(s):  
Social Capital ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Economic Value ◽  
Business Value ◽  
Partnership Model ◽  
Corporate Social ◽  
Depth Interviews

This study was conducted to provide an overview on how the multi-stakeholders partnership model on the Black Soybeans Project capable of creating economic value to all parties involved in the project. This paper focuses strongly on the role of social capital in multi-stakeholders partnership model which was developed by PT. Unilever Indonesia Tbk in the implementation of corporate social responsibility in Bantul, Yogyakarta.  In this research context social capital is defined as the networks, trust, norms and commitment that enable Unilever and its stakeholders to achieve mutual defined goals through collaboration. This is a post-positivist paradigm phenomenology-interpretive research. Data were collected by conducting in-depth interviews with key informants involved in the project e.g. university’s academicians, NGO, financial institutions, farmers, women/wives of farmers and Unilever of Indonesia Foundation. The study shows that the partnership was created based on the principle of symbiosis-mutualism, where each partner gets some benefits from its partnership. The partnership was developed to empower black soy beans farmers to provide a guarantee supply of black soybeans with a quantity, quality and price in accordance with the standards established by the Unilever. In cooperation with various stakeholders, Unilever has developed some production centers of black soybeans to fulfill it needs. By doing this, the company is able to improve the quality of life of the farmers. Therefore, this project has fulfilled two different values: economics (business) value and social value.

scholarly journals Non-profit organization-business value co-creation: conceptualization and scale development.

2020 ◽  
Vol 9 (1) ◽  
pp. 3
Author(s):  
Yolanda Díaz-Perdomo ◽  
Luis Ignacio Álvarez-González ◽  
María José Sanzo-Pérez
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Management Strategy ◽  
Business Value ◽  
Social Value ◽  
Management Approach ◽  
Collaborative Relationships ◽  
Non Profit ◽  
Corporate Social ◽  
Practical Implications

The value co-creation strategy is adopted by companies in its relationships with stakeholders as a mechanism to improve the performance of its activities. Both from the perspective of Corporate Social Responsibility (CSR) practices carried out by companies, and from the approach of the mission that non-profit organizations (NPOs) must effectively fulfil, adopt the strategy of co-creation in activities, projects, programs, etc. that both entities jointly develop is essential to achieve the expected organizational and social value. However, although the value co-creation between companies and its stakeholders (mainly customers) has been substantially investigated in recent years, there is a significant gap in both theoretical and empirical research into the adoption by the NPOs of said management approach in its collaborative relationships with companies. Therefore, after reviewing the literature on co-creation, an NPO-business value co-creation scale is developed in the empirical part, consisting of four basic dimensions: participation, reciprocity, learning, and engagement. The proposed scale shows reliability and construct validity (convergent and discriminant). The main conclusions and practical implications that this management strategy has for organizations are presented.

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