scholarly journals Perception of host communities on the sustainability of the corporate social responsibility programs of Philippine mining companies

2020 ◽  
Vol 9 (2) ◽  
pp. 85-95
Author(s):  
Jackie Lou Oliva Raborar ◽  
Elizabeth O. Recio
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Social Issues ◽  
Mixed Method Research ◽  
Qualitative And Quantitative ◽  
Stakeholder Groups ◽  
Mining Companies ◽  
Mining Project ◽  
Corporate Social ◽  
Survey Questionnaires

The objective of this research is to provide the necessary framework and recommendations to help just completed Corporate Social Responsibility Programs of mining companies and eventually improve their existing implementation of SDMP for the benefit of the host communities. The researcher used the mixed-method research design wherein both the qualitative and quantitative approaches were utilized to better understand and validate the results. For the quantitative approach, survey questionnaires were administered to 376 respondents from the host communities during site visits. On the other hand, the qualitative approach used to interview and FGD to the various community representatives of the same host communities. The results revealed that the respondents are aware of the 1.5% budget of mining companies for SMDP and mining companies have adequate and professional personnel that run the operations of SMDP projects. However, it was found that mining companies have an incomplete set of SMDP documents kept in their offices. The results also revealed that the respondents of the five Barangays have strongly agreed that there are social issues raised against the mining project but they disagreed on the stakeholder groups are satisfied with the process.

scholarly journals CORPORATE SOCIAL RESPONSIBILITY PROGRAMS OF PHILIPPINE MINING COMPANIES AS PERCEIVED BY HOST COMMUNITIES: AN EMPIRICAL RESEARCH

2020 ◽  
Vol 3 (11) ◽  
pp. 80-91
Author(s):  
Jackie Lou O. Raborar ◽  
Elizabeth O. Recio
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Social Issues ◽  
Mineral Resources ◽  
Short Term ◽  
The Sustainable Development ◽  
Mining Companies ◽  
Mining Projects ◽  
Corporate Social ◽  
Survey Questionnaires

Mining is a short-term and temporary operation, and it depends on how much of the mineral resources are to be extracted in a specific location. The Philippine Mining Act of 1995 allows for local and foreign granting of mining contracts that enable them to explore, develop, and utilize mineral resources. While mining is perceived to be temporary due to the fact that its operations have a specific end, its operations can contribute significantly to the sustainable development of the host communities once its objectives are aligned to promoting the development of the affected communities. This study quantitatively investigated the corporate social responsibility programs of mining companies based on the perception of the host communities using survey questionnaires distributed to 376 individuals. The results revealed that there are social issues raised with regard to the mining projects. However, they strongly agreed that “the community benefitted from the infrastructure P/P/AsP/P/A implemented from the SDMP of the Company (Mean = 1.36, SD = .572). Generally, the respondents agreed the SDMP were implemented accordingly.

CSR@ 2%: A NEW MODEL OF CORPORATE SOCIAL RESPONSIBILITY IN INDIA

2018 ◽  
Vol 1 (3) ◽  
pp. 56-66
Author(s):  
Anupam Singh ◽  
Dr. Priyanka Verma
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Corporate Philanthropy ◽  
Social Issues ◽  
Business Community ◽  
Net Worth ◽  
The Social ◽  
Net Profit ◽  
Corporate Social ◽  
Indian Scenario

Corporate Social Responsibility (CSR) earlier applied as corporate philanthropy and has been in practice in India since ages. However, philanthropy in globalised and modern India does not solve the purpose in quantity and quality. Clause 135 of Company Act 2013 created huge hue and cry among the business community in India. As per clause 135 of the Companies Act, 2013, Every company with an annual turnover of 1,000 crore INR ($161 million) and more, or a net worth of 500 crore INR ($80 million) and more, or a net profit as low as five crore INR ($800,000) and more have to spend at least 2% of their average net profit over the previous three years on CSR activities. With the introduction of new Company act 2013 India became the first country in the world to have legislation for compulsory CSR spending. The paper aims at analyzing the motive of making CSR spending mandatory and it also attempts to explain the concept of CSR in the present Indian scenario, the social issues addressed by the Indian corporations, and methodologies adopted by them to address those issues.

scholarly journals Corporate Social Responsibility Disclosure: Responding to Investors’ Criticism on Social Media

2021 ◽  
Vol 18 (14) ◽  
pp. 7396
Author(s):  
Yuming Zhang ◽  
Fan Yang
Keyword(s):  
Social Media ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Social Issues ◽  
Media Criticism ◽  
Csr Communication ◽  
Depth Analysis ◽  
Csr Disclosure ◽  
Corporate Social ◽  
The Impact

Companies use corporate social responsibility (CSR) disclosures to communicate their social and environmental policies, practices, and performance to stakeholders. Although the determinants and outcomes of CSR activities are well understood, we know little about how companies use CSR communication to manage a crisis. The few relevant CSR studies have focused on the pressure on corporations exerted by governments, customers, the media, or the public. Although investors have a significant influence on firm value, this stakeholder group has been neglected in research on CSR disclosure. Grounded in legitimacy theory and agency theory, this study uses a sample of Chinese public companies listed on the Shanghai Stock Exchange to investigate CSR disclosure in response to social media criticism posted by investors. The empirical findings show that investors’ social media criticism not only motivates companies to disclose their CSR activities but also increases the substantiveness of their CSR reports, demonstrating that companies’ CSR communication in response to a crisis is substantive rather than merely symbolic. We also find that the impact of social media criticism on CSR disclosure is heterogeneous. Non-state-owned enterprises, companies in regions with high levels of environmental regulations, and companies in regions with local government concern about social issues are most likely to disclose CSR information and report substantive CSR activities. We provide an in-depth analysis of corporate CSR strategies for crisis management and show that crises initiated by investors on social media provide opportunities for corporations to improve their CSR engagement.

scholarly journals Technology and Corporate Social Responsibility

2021 ◽  
Vol 13 (15) ◽  
pp. 8658
Author(s):  
Vojko Potocan
Keyword(s):  
Sustainable Development ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
New Technologies ◽  
Social Issues ◽  
Technological Development ◽  
Sustainable Use ◽  
Interdisciplinary Treatment ◽  
Sustainable Technologies ◽  
Corporate Social

This study examined the importance of technologies in advancing modern organizations’ corporate social responsibility (CSR). Drawing upon environmentalist and technological theories, we analyzed the shift from the traditional development of technology to the development of sustainable technologies for the further sustainable advancement of organizations. Technology has decisively influenced the development of humankind, but its research has traditionally excluded sustainable development issues. Newer technological visions have addressed the incorporation of technologies in all industries more comprehensively to solve social issues related to environmental protection and sustainable economic development. Such an orientation is followed by several conceptual solutions, such as the sustainable use of traditional technologies, development of sustainable technologies, and interdisciplinary treatment of sustainable technology to extend the CSR model. The results of our study have theoretical implications, highlighting the effects of technological development and new technologies on the course of further societal sustainable development. Practical implications include extending CSR’s Triple Bottom model with a technological dimension to improve organizations’ further sustainable operating and behavior.

The impact of the integrated reporting framework on corporate social responsibility (CSR) disclosures – the case of South African mining companies

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Barry Ackers ◽  
Susanna Elizabeth Grobbelaar
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
South African ◽  
Mining Industry ◽  
Integrated Reporting ◽  
Content Type ◽  
Stakeholder Orientation ◽  
Mining Companies ◽  
Corporate Social ◽  
The Impact

Purpose Despite initially being lauded as a revolutionary approach for companies to account to all stakeholders, the shareholder orientation of the international integrated reporting (<IR>) framework gave rise to questions about whether integrated reports would still sufficiently disclose pertinent corporate social responsibility (CSR) information. This paper aims to investigate the extent to which the <IR> framework has impacted the CSR disclosures contained in integrated reports of South African mining companies. Design/methodology/approach The study deployed a mixed methods research approach, involving thematic content analysis of the CSR disclosures contained in the integrated reports of mining companies with primary listings on the Johannesburg Stock Exchange. The resultant qualitative data were subsequently analysed using a T-test of difference. Findings The study observes that the release of the <IR> framework appears to have had a limited impact on the CSR disclosures in the integrated reports of most companies included in the study. However, where significant differences were identified, the CSR disclosures of some companies were positively impacted after the release of the <IR> framework, whilst others were negatively impacted. Research limitations/implications As South Africa is acknowledged as a leader in the global <IR> movement, the paper’s observations have global relevance and suggest that the fundamental principles of <IR> should be reconsidered to improve the alignment with stakeholders’ information needs, as originally conceived. Originality/value Despite the shareholder orientation of the <IR> framework, the global mining industry is acknowledged as being at the forefront of implementing CSR interventions to mitigate the adverse impacts of their operations on stakeholders, supporting a stakeholder orientation. As the adoption of <IR> continues to gain traction around the world, this paper’s contribution is that it represents one of the few papers to use the global reporting initiative G4 indicators to specifically examine the impact of <IR> framework on the CSR disclosures on the South African mining industry, where both <IR> and CSR reporting are quasi-mandatory disclosure requirements.

scholarly journals Tools to Create Appropriate Perception of CSR and PR Practitioners Support

2018 ◽  
Vol 48 (3) ◽  
pp. 69-75
Author(s):  
Oleh Hlushko
Keyword(s):  
Corporate Social Responsibility ◽  
Public Relations ◽  
Social Responsibility ◽  
Qualitative And Quantitative ◽  
Corporate Social

The article aggregates a variety of tools aimed to boost awareness and understanding of social responsibility among different groups of shareholders. At the same time the re-search shows a list of tools applicable for public relations (PR) practitioners (not only) to disseminate and promote corporate social responsibility (CSR). This paper emphasizes two groups of tools as qualitative and quantitative. All the tools were analyzed according to the scope of needed activities and interpreted in terms of applicability to the CSR goals.

scholarly journals The Pengaruh Ukuran perusahaan dan Ukuran Komite Audit terhadap Pengungkapan Corporate Social Responsibility

Owner ◽  
2020 ◽  
Vol 4 (1) ◽  
pp. 48
Author(s):  
Jaenal Abidin ◽  
Siska Anggun Lestari
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Company Size ◽  
Mining Companies ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social

The purpose of this study was to determine the effect of company size on corporate social responsibility disclosure and to determine the effect of audit committee size on corporate social responsibility disclosure, and to determine the effect of company size and audit committee size together on corporate social responsibility disclosure in mining companies in the period 2014-2018. Data collection using secondary data obtained from the Indonesia Stock Exchange. The population in this study are mining companies listed on the Indonesia Stock Exchange. Sampling with puposive sampling method, there are 155 samples. The method of analysis uses multiple linear regression. The results of the study concluded that the size of the company and the size of the audit committee simultaneously had a significant effect on corporate social responsibility disclosure, company size had no significant effect on corporate social responsibility disclosure, and the size of the audit committee had a significant effect on corporate social responsibility disclosure.

scholarly journals MENILIK PENGHINDARAN PAJAK DI PERUSAHAAN PERTAMBANGAN

2021 ◽  
Vol 7 (2) ◽  
pp. 201-214
Author(s):  
Dhinda Nuramalia ◽  
Dianwicaksih Arieftiara ◽  
Noegrahini Lastiningsih
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Director General ◽  
Linear Regression Method ◽  
Corporate Taxes ◽  
Purposive Sampling ◽  
Mining Companies ◽  
Corporate Social

ABSTRAKPenelitian ini merupakan penelitian kuantitatif yang bertujuan untuk menganalisis pengaruh pengungkapan corporate social responsibility, kepemilikan institusional, dan profitabilitas terhadap agresivitas pajak. Populasi pada penelitian ini adalah seluruh perseroan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2016—2020 dan sampel penelitian dipilih menggunakan teknik purposive sampling. Analisis data penelitian menggunakan metode regresi linear berganda. Penelitian ini memberikan implikasi bahwa pada perusahaan pertambangan khususnya pada kurun waktu penelitan, aktivitas manajer terkait tanggung jawabnya terhadap lingkungan dan masyarakat tidak berorientasi pada pajak perusahaan, tetapi benar bermotifkan perhatian akan keberlanjutan operasional perusahaan (sustainability operation). Demikian pula pemilik yang berasal dari institusi melakukan pengawasan dan pengendalian manajer pada aspek strategis selain pajak perusahaan. Dari hasil riset ini terbukti pula bahwa profitabilitas perusahaan tidak menjadi hal yang dapat mendorong manajer melakukan aktivitas penghindaran pajak, terlebih pada saat masa pandemi sekarang ini banyak sekali insentif dan kebijakan yang dikeluarkan oleh Dirjen pajak untuk mendorong keberlangsungan ekonomi wajib pajak. ABSTRACTThis study is a quantitative study that aims to analyze the effect of the use of corporate social responsibility, institutional ownership, and profitability on tax aggressiveness. The population of this study were all mining companies listed on the Indonesia Stock Exchange in 2016-2020 and the research sample was selected using a purposive sampling technique. Analysis of research data using multiple linear regression method. This study shows that in mining companies, especially at the time of the study, activities related to environmental and community management are not related to corporate taxes, but are very beneficial for company operations. Likewise, owners who come from institutions that supervise and control managers in other strategic aspects besides corporate taxes. From the results of this study, it is also proven that company profitability is not something that can encourage managers to carry out tax avoidance activities, especially during the current pandemic, there are lots of incentives and policies issued by the Director General of Taxes to encourage the economic sustainability of taxpayers.

scholarly journals Factor Affecting Corporate Social Responsibility Within Global Reporting Initiatives

Media Trend ◽  
2018 ◽  
Vol 13 (1) ◽  
pp. 47
Author(s):  
Martin Gunawan
Keyword(s):  
Regression Analysis ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Sustainability Reporting ◽  
Institutional Ownership ◽  
Equation Model ◽  
Current Ratio ◽  
Qualitative And Quantitative ◽  
Corporate Social ◽  
Research Show

<p class="Body">Many studies describe the Corporate Social Responsibility Disclosure (CSRD) that emerged since 2007 as obligation and deduction of earnings and requires listed companies to perform philantrophy as part of legitimacy act. This research conducted to determines the hypothesis factors of CSRD specified to Global Reporting Initiavites (GRI) standards in 2014 and 2015 that implemented framework GRI G4. The qualitative and quantitative findings using regression analysis test, best equation model, classic assumption test for 22 sustainability reporting showed current ratio, debt to equity, size, institutional ownership and age have significant effects. This research show increasing disclosure and the recurring topics of standardized CSRD from among members of GRI group.  </p>

Conscience as control – managing employees through CSR

Organization ◽  
2013 ◽  
Vol 20 (3) ◽  
pp. 394-415 ◽  
Author(s):  
Jana Costas ◽  
Dan Kärreman
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Qualitative Data ◽  
Social Issues ◽  
Management Control ◽  
Critical Engagement ◽  
Management Consultancy ◽  
External Stakeholders ◽  
Corporate Social

Corporate social responsibility has become an important topic for both academics and practitioners. CSR typically stands for corporate responses to ethical, environmental and social issues. Whilst extant research has predominately focused on CSR in relation to external stakeholders and taking a macro-institutional and/or functionalist perspective, we provide a critical engagement with the interactions between CSR, employees and management control within organizations. Qualitative data gathered at two management consultancy firms demonstrate how CSR discourses and practices serve to construct an idealized image of a socially, ecologically and ethically responsible corporate self. In this way, CSR works as a form of aspirational control that ties employees’ aspirational identities and ethical conscience to the organization. The article discusses the implications of CSR concerning cynical distancing, ethical sealing and the space for politics and critique in corporations.

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