The Effectiveness Of The Official Website As A Disclosure Of Corporate Social Responsibility

Data Collection ◽

Social Responsibility ◽

Information Sources ◽

The Public ◽

Main Page ◽

Data Source ◽

Corporate Social ◽

Text Images

This study aims to know the effectiveness of the official website at Bank Mandiri Syariah as a disclosure of Corporate Social Responsibility. This type of research is qualitative. The data source of this study was data from CSR reports from the official website of Syariah Mandiri Bankin June 2020. Researchers used documentation data collection techniques. Data were analyzed using Moleong theory (2016). The results of this study include, on its official website, Bank Mandiri Syariah has sought to address all issues related to CSR. The existence of a special CSR menu on the main page of the page shows that Bank Mandiri Syariah pays attention to the importance of CSR information to the public (high hierarchy). The location of CSR information carried out by Bank Mandiri Syariah is widely located or the position of information is conveyed on the website compared to media outside the website. The use of expositive information sources in the form of text, images, photographs and graphics alone shows that this page is still one-way (unidirectional), and the Bank Mandiri Syariah Website does not provide adequate feedback as a medium of interaction and dialogue with different publics.

Corporate social responsibility disclosure on the websites of coffee chains in Turkey

International Journal of Organizational Analysis ◽

10.1108/ijoa-12-2019-1964 ◽

2021 ◽

Vol ahead-of-print (ahead-of-print) ◽

Author(s):

Petek Tosun

Keyword(s):

Content Analysis ◽

Social Responsibility ◽

Public Attention ◽

Content Type ◽

The Public ◽

The Social ◽

Csr Disclosure ◽

Social And Environmental Responsibilities ◽

Purpose Coffee is among the primary products that attract the public attention to the social and environmental responsibilities of companies. Coffee shops have a big carbon footprint because of their daily operations. With the rising consciousness about sustainability in developing countries, online disclosure of corporate social responsibility (CSR) is becoming increasingly important for not only multinational but also local coffee chains. The purpose of this study is to analyze the extent to which coffee chains include CSR on their websites. Design/methodology/approach Turkey, which is a large emerging economy with an expanding coffee chain market, is selected as the research context. The CSR disclosure on the websites of coffee chains is examined by content analysis according to CSR dimensions. A sample of 27 coffee chains with more than ten stores is included in the analysis. Findings Foreign coffee chains disclose more information on the environment and fair trade than local coffee chains. On the other hand, CSR content in websites of foreign and local coffee chains does not differ significantly in human resources and community dimensions. Foreign coffee chains have comparatively longer brand history, more rooted brands and larger networks than local coffee chains. Originality/value To the best of the author’s knowledge, this study is the first that used a content analysis about CSR on the websites of coffee chains in Turkey. Findings contribute to the understanding of CSR disclosure in the coffee chain industry and can be beneficial for researchers and managers in other emerging markets.

Cégkultúra, vezetői személyiség, HR szervezet és a vállalati CSR tevékenység: II. Elemzések

Opus et Educatio ◽

10.3311/ope.486 ◽

2021 ◽

Vol 8 (4) ◽

Author(s):

Szilvia Szalai Módosné ◽

Szonja Jenei

Keyword(s):

Data Collection ◽

Social Responsibility ◽

Quantitative Study ◽

Corporate Culture ◽

Small Sample ◽

Computer Assisted ◽

Factors Influencing ◽

Operational Characteristics ◽

Kutatásunk célja a vállalati társadalmi felelősségvállalást befolyásoló tényezők hatásainak elemzése. Kvantitatív vizsgálatot folytattunk, melynek megalapozása során a vezetői személyiség, a vállalati kultúra és a humán menedzsment működési sajátosságait elemeztük. A kutatás 2020 őszén zajlott Magyarországon. Vállalati vezetők és HR szakemberek töltötték ki kérdőívünket, számítógéppel támogatott adatgyűjtést végeztünk. A kapott 37 választ a kismintára érvényes statisztikai szabályok szerint elemeztük. Eredményeinket a COVID-19 járvány hatásai befolyásolták, a vállalati CSR tevékenység a recesszió hatására háttérbe szorult, de a vezetők attitűdje nem változott, csak a lehetőségek szűkültek. Corporate Culture, Management Personality, HR Organization and Corporate CSR Activities I. Our research aims to analyze the effects of factors influencing corporate social responsibility. We conducted a quantitative study, in the course of which we explored the operational characteristics of the managerial personality, the corporate culture and human resource management. The research took place in the autumn of 2020 in Hungary. Company executives and HR professionals completed our questionnaires, and we conducted computer-assisted data collection. The 37 responses received were analyzed according to the statistical rules applicable to the small sample. Our results were affected by the effects of the COVID-19 epidemic. Corporate CSR activity was pushed into the background due to the recession, but the attitude of managers did not change, only the opportunities narrowed. Keywords: social responsibility, managerial personality, HR activity, corporate culture

PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2017

Jurnal Akuntansi Trisakti ◽

10.25105/jat.v6i2.5479 ◽

2019 ◽

Vol 6 (2) ◽

pp. 245

Author(s):

Rahmelia Ahyani ◽

Windhy Puspitasari

Keyword(s):

Data Collection ◽

Real Estate ◽

Social Responsibility ◽

Financial Performance ◽

Corporate Financial Performance ◽

Significant Positive Effect ◽

Sample Collection ◽

Corporate Social ◽

Positive Effect

This study aims to examine the effect of Corporate Social Responsibility (CSR) on Financial Performance on Return On Assets (ROA), Return On Equity (ROE) and Net Profit Margin (NPM). The population used in this study is the Sub-Sector Services company of Property and Real Estate listed on the Indonesia Stock Exchange in 2013-2017. Data collection used purposive sampling method which aims to determine the samples taken with certain criteria and objectives, deliberate data collection to be included in the criteria according to the research. Based on sample collection techniques obtained as many as 175 companies.The results found that 1) Corporate Social Responsibility (CSR) had a significant positive effect on corporate financial performance as measured by ROA, 2) Corporate Social Responsibility (CSR) had a significant positive effect on corporate financial performance as measured by ROE, and 3) Corporate Social Responsibility (CSR) had a significant positive effect on the company's financial performance as measured by NPM. This research has implications for the property and real estate industry sector in improving its financial performance through CSR disclosure considering the higher the corporate social responsibility disclosure, the higher the company's financial performance.

Socially Responsible Organizational Governance in the Public Sector

Public Policy And Administration ◽

10.5755/j01.ppaa.19.3.27713 ◽

2020 ◽

Vol 19 (3) ◽

pp. 119-132

Author(s):

Gita Lasytė

Keyword(s):

Public Sector ◽

Social Responsibility ◽

Socially Responsible ◽

Public Governance ◽

Organizational Governance ◽

The Public ◽

New Public ◽

New Public Governance ◽

The present paper aims to examine the theoretical assumptions of socially responsible organizational governance in the public sector. In public authorities, corporate social responsibility is a relatively new phenomenon. Therefore, the paper focuses on the interaction between social responsibility and the New Public Governance. The article puts forward the assumption that the principles of governance of public goods and public services provided by the public sector are very close in content to the concept of social responsibility. The goal of the public governance process is efficiency and effectiveness not only in public administration institutions, but also in building a welfare society. In this context, the New public governance is in line with the principles of social responsibility. The similarities between the new public governance and social responsibility can be recognized in an understanding the values, processes and elements the primary standards of which are accountability, openness, efficiency, responsibility, compliance with procedural norms, division of power (involvement of stakeholders). The article also discusses the concept and characteristics of corporate social responsibility and provides criticism on the CSR phenomenon.

Effect of Corporate Social Responsibility on Tax Avoidance in China

Journal of Innovation and Social Science Research ◽

10.53469/jissr.2021.08(09).14 ◽

2021 ◽

Vol 8 (9) ◽

pp. 72-75

Author(s):

Tong Chen ◽

◽

Maisarah Mohamed Saat ◽

Keyword(s):

Social Responsibility ◽

Tax Avoidance ◽

Effective Tax Rate ◽

Socially Responsible ◽

Tax Rate ◽

The Public ◽

Chinese Listed Companies ◽

Aggressive Tax Avoidance ◽

Corporate social responsibility (CSR) has aroused heated discussion in recent years. The public generally believe that the enterprises with good CSR performance will not be involved in aggressive tax avoidance issues. However, as several famous socially responsible technology companies were found to be involved in aggressive tax avoidance, the association between those two variables has been doubted. This paper analyzes the effect of CSR on tax avoidance with the evidence of Chinese listed companies from 2016 to 2020. The finding is that good CSR performance leads to an increase in effective tax rate. In other words, the higher the CSR report score, the higher tax payment and the lower tendency in tax avoidance.

Corporate Social Responsibility of Public Banking Sector for Sustainable Development

10.4018/978-1-5225-6192-7.ch025 ◽

2019 ◽

pp. 467-488

Author(s):

Naglaa Fathy El Dessouky

Keyword(s):

Sustainable Development ◽

Social Responsibility ◽

Banking Sector ◽

Developed Countries ◽

The Sustainable Development ◽

The Public ◽

The Developed Countries ◽

Corporate Social Responsibility (CSR) has become a significant field of studies to stress the importance of the new role of organizations towards the society for sustainable development. Nowadays, an enormous number of authors have been participating in this field to highlight the responsibility of organizations towards the community, society and the natural environment where they are operating. Despite the growing number of researches related to CSR in the developed countries little empirical studies have been devoted to examine CSR concept and practice in the African countries, the MENA region (Middle-East and North Africa), as well as in the Golf countries. This chapter seeks to study CSR concept and practice in the emerging market economies (EMEs). It will mainly focus on the implementations of CSR by the public banking sector. We will investigate the role of the public banking sector existing in an Arab country in comparison to an Asian country to explain and analyze the similarities and differences of CSR activities in both experiences. In this comparative study we will primarily examine Banque Misr, as one of the oldest and largest public bank in Egypt and the Malayan Banking Berhad (trading as Maybank) as the largest public bank in Malaysia. After a meticulous review of literature, we propose a systemic framework to study CSR practices and policy implementations. We illustrated the CSR as a constant process where all variables are interrelated and are affecting each other in a mutual approach. In this systemic framework we advocated to study all significant variables related to CSR practice as: the history/philosophy development, core-values, CSR adopted definition, motives, key players, approaches, stakeholders focus, sectors of intervention and mechanisms of policy implementations. The chapter concludes that common CSR policies exist between the Malaysian and the Egyptian experience. Nevertheless the Malaysian model has formulated an elaborated and further sophisticated CSR public banking program. Meanwhile, the Egyptian model needs to adopt more global oriented CSR public banking policies, in particular to assure the sustainable development requirements.

The Effect of Corporate Visibility on Corporate Social Responsibility

Sustainability ◽

10.3390/su11133698 ◽

2019 ◽

Vol 11 (13) ◽

pp. 3698 ◽

Cited By ~ 10

Author(s):

Frank Li ◽

Taylor Morris ◽

Brian Young

Keyword(s):

Social Responsibility ◽

Firm Size ◽

Positive Relationship ◽

Corporate Social Performance ◽

Social Performance ◽

Mediating Effect ◽

The Public ◽

Corporate Social ◽

The Relationship

Outside of direct ownership, the general public may feel it is an implicit stakeholder of a firm. As the public becomes more vested in a firm’s actions, the firm may be more likely to engage in Corporate Social Responsibility (CSR) activities. We proxy for the public’s stake in a firm with public visibility. Based on 3400 unique newspaper publications from 1994–2008, we measure visibility for the S&P 500 firms with the frequency of print articles per year concerning the firm. We find that visibility has a signficant, positive relationship with the CSR rating. Evidence also suggests this relationship may be causal and working in one direction, from visibility to CSR. While the existing literature provides other factors that influence CSR, visibility proves to have the most significant impact when tested alongside those other factors. Visibility also has a mediating effect on the relationship between CSR rating and firm size. CSR rating and firm size relate negatively for the lowest visibility firms and positively for the highest. This paper provides strong evidence that visibility is an important factor to consider for studies on corporate social performance.