scholarly journals Kompatibilitas Konsep Sustainable Development pada Laporan Corporate Social Responsibility

2022 ◽  
Vol 6 (1) ◽  
pp. 28-37
Author(s):  
Sarah Yuliarini ◽  
Titik Inayati
Keyword(s):  
Sustainable Development ◽  
Social Responsibility ◽  
Semantic Analysis ◽  
Intrinsic Factor ◽  
Intrinsic Factors ◽  
Csr Reporting ◽  
Tangible Assets ◽  
Internal Management ◽  
The Government ◽  
Corporate Social

Intrinsic aspect  that is owned by internal management on policies related to the corporation social responsibility (CSR) program leads to the results the company wants to achieve their purposes. Based on the context of intrinsic factors, this study intends to explore facts from the internal management of a company regarding the compatible concept for sustainable development (SD) as company achievements on CSR as a program that is run by the company. This research was conducted with a qualitative approach and strengthened by a triangulation process with supporting data from the company's Sustainability Report (SR). Monetary quantity parameter or economy aspect of corporate wealth (such as tangible assets be classified as internal features or extrinsic factor) have relatable impact to sustainable development (SD), with semantic analysis method revealed intrinsic factor have not it. The contribution to outcomes is to create a conceptual framework for categories associated with sustainable development through the CSR program that is required by the government for companies to implement in Indonesia. The implication of the research is found the CSR reporting supporting economic aspect, strengthen sustainable development in practices.  

scholarly journals State-Mediated Globalization Processes and the Adoption of Corporate Social Responsibility Reporting in China

2017 ◽  
Vol 13 (1) ◽  
pp. 167-191 ◽  
Author(s):  
Christopher Marquis ◽  
Juelin Yin ◽  
Dongning Yang
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Political Legitimacy ◽  
Chinese Government ◽  
Political Processes ◽  
Csr Reporting ◽  
Corporate Social Responsibility Reporting ◽  
Global Norms ◽  
The Government ◽  
Corporate Social

ABSTRACTDespite the prevalence of global diffusion, little is known about the processes by which international practices are adopted and adapted within organizations around the world. Through our qualitative research on the introduction of corporate social responsibility (CSR) reporting at two leading Chinese companies, we identify a unique set of political mechanisms that we labelstate-mediated globalization, whereby powerful nation-state actors influence the ways in which corporations adopt and adapt global norms and practices. We find that businesses’ needs for political legitimacy from a key stakeholder, in this case the government, leads them to deviate systematically from the global practice in bothformandcontent. These intentional practice adaptations are then legitimized by the government to createinternationalization toolsandlocalized standardsto aid adoption by other organizations. Our findings illustrate previously unidentified mechanisms by which powerful stakeholders such as the Chinese government may mediate, and thereby direct, the ways in which corporations adopt and adapt global CSR practices. Contributions to understanding the political processes of institutional translation in the context of globalization are discussed.

Mandatory corporate social responsibility in India: reporting reality, issues and way forward

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Pawan Taneja ◽  
Ameeta Jain ◽  
Mahesh Joshi ◽  
Monika Kansal
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Mandatory Reporting ◽  
Content Type ◽  
Csr Reporting ◽  
Reporting Requirements ◽  
Expectation Gap ◽  
The Government ◽  
Corporate Social ◽  
The Impact

Purpose Since 2013, the Indian Companies Act Section 135 has mandated corporate social responsibility (CSR) reporting by Indian central public sector enterprises (CPSEs). CSR reporting is regulated by multiple Government of India ministerial agencies, each requiring different formats and often different data. This study aims to understand the impact of these multiple regulatory bodies on CSR reporting by Indian CPSEs; evaluate the expectation gap between regulators and the regulated; and investigate the compliance burden on CPSEs. Design/methodology/approach An interview-based approach was adopted to evaluate the perspectives of both regulators and regulated CPSEs on the impact of the new regulations on CSR reporting quality. The authors use the lens of institutional theory to analyse the findings. Findings Driven by coercive institutional pressures, CPSEs are overburdened with myriad reporting requirements, which significantly negatively impact CPSEs’ financial and human resources and the quality of CSR activity and reports. It is difficult for CPSEs to assess the actual impact of their CSR activities due to overlapping with activities of the government/other institutions. The perceptions of regulators and the regulated are divergent: the regulators expect CPSEs to select more impactful CSR projects to comply with mandatory reporting requirements. Originality/value The findings of this study emphasise the need for meaningful dialogue between regulators and the regulated to reduce the expectation gap and establish a single regulatory authority that will ensure that the letter and spirit of the law are followed in practice and not just according to a tick-box approach.

scholarly journals Corporate Social Responsibility through SDGs: Preliminary Results from a Pilot Study in Italian Universities

2021 ◽  
Vol 11 (4) ◽  
pp. 117
Author(s):  
Antonio Costa ◽  
Alessandra Tafuro ◽  
Marco Benvenuto ◽  
Carmine Viola
Keyword(s):  
Sustainable Development ◽  
Corporate Social Responsibility ◽  
Pilot Study ◽  
Strategic Planning ◽  
Social Responsibility ◽  
Strategic Performance ◽  
Scientific Debate ◽  
Development Goals ◽  
The Government ◽  
Corporate Social

Background: In the broad scientific debate on the integration of corporate social responsibility (CSR) in the strategic planning of universities and on the use of monitoring the results of the strategy of the indicators relating to the pursuit of sustainable development goals (SDGs), there is a lack of studies demonstrating the effective degree of institutionalization of CSR in universities. Methods: This analysis constitutes a pilot study relating to the Italian university context. The study was carried out through an analysis on the contents of the three-year strategic performance plans (2020–2022) drawn up by individual universities and compulsorily published on the national portal of the Public Function Department, as required by article 10, paragraph 1, letter (a) of Legislative Decree 150/2009. A matrix was made with the information extracted by the documents and relative to the presence of the SDGs in the strategic performance plan. Consequently, using a Likert scale, the different degrees of institutionalization of CSR in the strategic plan of the universities were coded. Results: The results of the pilot study highlighted that the strategic planning of Italian universities’ CSR practices and the challenges of sustainable development are hardly ever systematically addressed. Therefore, there is a low degree of institutionalization of CSR in the Italian university system, even though the literature shows a high cultural and scientific commitment to establish university and post-graduate study courses with corporate social responsibility and sustainable development content and an increasing trend in the use of the accountability tools such as the social report or the sustainability report. Conclusions: It is necessary to share the results of scientific research on CSR and SDGs with the government and governance bodies of universities in order to harmonize the CSR and sustainability culture of these bodies with that of academics.

scholarly journals Corporate Social Responsibility and Sustainable Development: A Study of Commercial Banks in Bangladesh

2019 ◽  
Vol 6 (2) ◽  
pp. 6 ◽  
Author(s):  
Md. Ataur Rahman ◽  
Md. Ashraful Islam
Keyword(s):  
Sustainable Development ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Commercial Banks ◽  
Research Effort ◽  
Business Organizations ◽  
Descriptive Research ◽  
The Government ◽  
Csr Disclosure ◽  
Corporate Social

This paper investigates the practices of Corporate Social Responsibility (CSR) by commercial banks in Bangladesh and the achievement of sustainable development through this practice. The motive of this descriptive research is to look at the framework of CSR areas and contribution by the state-owned and private commercial banks to those areas during 2011-2017. This study reveals that commercial banks contribution in CSR is increasing every year and new CSR areas are being concentrated on by commercial banks as part of their responsibility to the society and more and more focus is being given to important CSR areas to achieve sustainable development. This study also shows that there is a positive relationship between CSR and sustainable development. This research effort suggests that a precise guideline by the government about CSR expenditure, large corporation’s timely involvement in CSR activities and CSR disclosure in the bank’s annual report will fulfill the desired objectives of the business organizations. These will also ensure the successful and sustainable development of the country.These will also ensure successful and sustainable development of the country.                                                    

scholarly journals Analisis Semiotik Pada Pelaporan Corporate Social Responsibility (CSR) Saat Pandemi Covid-19 Di Pertamina TBBM Baubau

2021 ◽  
Vol 7 (3) ◽  
pp. 311-320
Author(s):  
Endang Tri Pratiwi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Sustainability Reporting ◽  
Semiotic Analysis ◽  
Literature Study ◽  
Csr Reporting ◽  
Adequate Funding ◽  
The Government ◽  
Corporate Social ◽  
Collection Methods

The Indonesian Government's efforts in dealing with the Covid-19 outbreak require support from private sector/other institutions with adequate funding capacity. One of the BUMNs that actively contributed to the handling of the outbreak was PT. Pertamina. This study aims to determine the semiotic analysis of Corporate Social Responsibility (CSR) reporting during the Covid-19 pandemic at Pertamina TBBM Baubau. The population were all of Pertamina TBBM Baubau CSR reports, while the sample was Pertamina TBBM Baubau CSR reporting during the Covid-19 pandemic in 2020. Data collection methods were through interviews, documentation, and literature study. The data analysis used is semiotic analysis through a descriptive analytic approach in accordance with the meaning of symbols, words and sentences in the sustainability reporting of Pertamina TBBM Baubau. The results showed that there were four CSR programs that were fully transferred to the handling of Covid-19 at Baubau City in 2020. This condition is a synergy between the Government and managers for efforts to handle Covid-19 through the distribution of CSR funds.

scholarly journals Trends in Corporate Social Responsibility Reporting. The Case of Chinese Listed Companies

2021 ◽  
Vol 13 (15) ◽  
pp. 8640
Author(s):  
Xiaojuan Wu ◽  
Patrycja Hąbek
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Information Disclosure ◽  
Listed Companies ◽  
Developed Countries ◽  
Reporting Practices ◽  
Csr Reporting ◽  
Chinese Listed Companies ◽  
The Government ◽  
Corporate Social

Compared with Western developed countries, corporate social responsibility (CSR) implementation in China started relatively late, but so far, its development has been going on for more than ten years. Therefore, the development process of CSR reporting as a vital tool to reflect the CSR related information of Chinese listed companies is worth studying. It has been asserted in a large amount of literature that the government of a country has an important influence on the development of CSR reporting. Thus, in this paper, we aim to study the trends in CSR reporting practices of Chinese listed companies through statistical analysis methods and then consider the role of the government in it. The results show that the number of CSR reports issued by Chinese listed companies has increased year by year; notably, the number of voluntary CSR disclosure and environmental information disclosure has increased significantly. However, the overall disclosure rate of CSR reports is low and shows no upward trend, the published CSR reports lack third-party certification, and the information disclosure level of most CSR reports is concentrated at a relatively low level. The findings provide some useful references for the future development of Chinese CSR related laws, regulations, and guidelines.

Corporate social responsibility: is it an alternative to government?

2016 ◽  
Vol 7 (1) ◽  
pp. 26-38 ◽  
Author(s):  
Francis Xavier Dery Tuokuu ◽  
Kwesi Amponsah-Tawiah
Keyword(s):  
Sustainable Development ◽  
Corporate Social Responsibility ◽  
Civil Society ◽  
Social Responsibility ◽  
Multinational Corporations ◽  
Civil Society Organizations ◽  
Content Type ◽  
Conceptual Paper ◽  
The Government ◽  
Corporate Social

Purpose Corporate social responsibility (CSR) has gained global prominence in recent years. This is because businesses have seen the need to consider the interests of stakeholders not only to enhance their corporate image but also to live good neighbourly lives with the communities in which they operate. The purpose of this paper is to examine the value of engaging stakeholders and recommend multinational corporations not to take over the governance of countries in which they operate as a result of their financial muscle but to play complementary roles to help in the development of those countries. Although CSR is no longer new in Africa according to recent studies, it is suffering from identity crisis, as it has been used generally and severally to refer to different issues. This conceptual paper discusses the notion of CSR practice in Africa and the major issues and debates around it. It looks at the role of government and civil society organisations that are at the forefront playing watchdog and vigilante roles for the benefit of the society. Design/methodology/approach This is a conceptual paper. Findings The paper argues that business and society cannot exist without working together and that responsible business is key to sustainable development. It traces the roots of CSR and the emergence of the concept. It advises that what is required in Africa is for the media and civil society organizations to play watchdog and vigilante roles in ensuring that businesses are socially responsible, accountable and transparent. If governments and businesses are transparent and accountable, then the citizens become the greatest beneficiary. The profit margins of businesses will also increase and there will be sustainable development. The paper also indicates that the concept of CSR is gaining grounds in Africa and is no longer new as indicated by previous studies. It recommends that Africa should have its own CSR programmes designed to fit into the African setting. The paper examines the major issues and debates on CSR and concludes that any attempt to introduce uniform laws to ensure responsible business operations universally will not work as situations differ from country to country. The overreliance on corporate entities, particularly Multinational corporations (MNCs) and transnational corporation (TNCs), for the direct development of African economies is not sustainable, as these corporate entities cannot continue to fulfil these obligations meant for the development of infrastructure and still be expected to provide basic amenities for communities under the guise of fulfilling CSR. This process of national development is unsustainable. Originality/value The paper recommends a multi-stakeholder approach in designing and implementing CSR programmes. The government, civil society, community and the company should collaborate and constantly have stakeholder engagements as that are the only way of attaining a win-win benefit. MNCs and TNCs should see the government and other stakeholders as partners in development and not lord it over them as a result of their financial muscle. It is recommended that more research work be done in CSR education in Africa. This is to enable business operators and communities understand the true meaning of CSR and to know that the concept goes beyond philanthropy or donations. It will also help them understand that the concept goes beyond community relations to include issues such as human rights, child labour, environmental governance and corporate tax among others.

scholarly journals Institutional Drivers for Corporate Social Responsibility of Ghanaian Firms

2021 ◽  
Vol 6 (1) ◽  
pp. 212-224
Author(s):  
Derrick Ashietey Yebuah Wilson ◽  
Gang Tian ◽  
Gabriel Dodzi Pekyi ◽  
Michael Novor Addo ◽  
Prince Owusu Sarkodie ◽  
...  
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Corporate Responsibility ◽  
Local Community ◽  
Trade Relations ◽  
Csr Reporting ◽  
Drivers Of Csr ◽  
The Government ◽  
Corporate Social ◽  
Institutional Drivers

The concept of corporate social responsibility (CSR) has dominated the academic space with a significant number of studies focusing on attempting to establish the relationship between corporate responsibility and firm performance. Minimal empirical attention is, however, accorded to attempting to establish what drives corporate responsibility among firms. This study sought to examine the institutional drivers for CSR practices of firms in Ghana using a mixed-method approach. An interview was conducted with personnel in charge of executing their respective firm’s corporate responsibility initiatives to obtain a firsthand insight into the level of appreciation for CSR among Ghanaian firms as well as to identify the drivers for CSR. The drivers for CSR were classified into internal and external institutional drivers. The study sourced for data for its analysis by administering questionnaires to 100 respondents. Responses were quantitatively analyzed using a regression technique. Among the internal drivers for CSR, it was found that only board commitment to CSR was a significant and positive driver of corporate responsibility. International trade relations, the media, and the local community were similarly found to be significant and positive drivers of CSR among the external drivers. Regulations was found to be a significant driver for CSR but impacted on corporate responsibility negatively. It is recommended that incentives by the government, award schemes, and enforcement of CSR reporting be implemented to drive a broad adoption of CSR among firms in developing nations.

Corporate Social Responsibility Implementation - Lessons from Uganda

10.33117/512 ◽  
2017 ◽  
Vol 13 (1) ◽  
pp. 47-69
Keyword(s):  
Sustainable Development ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stakeholder Involvement ◽  
Implementation Process ◽  
Structured Interviews ◽  
Implementation Success ◽  
Success Model ◽  
Strategic Csr ◽  
Corporate Social

Purpose: This paper presents aspects of a Corporate Social Responsibility (CSR) Implementation Success Model to guide CSR engagements. Design/methodology/approach: A qualitative case methodology is used to investigate two CSR companies in Uganda. Semi-structured interviews with managers and stakeholders are conducted. Data triangulation includes reviewing CSR reports and documents, and visiting communities and CSR activities/projects mentioned in the case companies’ reports. Grounded theory guides the data analysis and aggregation. Findings: The findings culminate into a “CSR Implementation Success Model. ” Key aspects of CSR implementation success are identified as: (i) involvement of stakeholders and management (i.e., co-production) at the start and during every stage of CSR implementation; (ii) management of challenges and conflicts arising within/outside of the company itself; and (iii) feedback management or performance assessment—i.e., accountability via CSR communications and reporting. Stakeholder involvement and feedback management (accountability) are pivotal, though all three must be considered equally. Research limitations: The studied companies were large and well-established mature companies, so it is unclear whether newer companies and small and medium-sized enterprises would produce similar findings. Practical implications: Successful CSR implementation starts with a common but strategic understanding of what CSR means to the company. However, CSR implementation should (i) yield benefits that are tangible, and (ii) have a sustainable development impact because these two aspects form implementation benchmarks. Additionally, top management should be involved in CSR implementation, but with clear reasons and means. Originality/value: This paper unearths a CSR Implementation Success Model that amplifies views of “creating shared value” for sustainable development. It guides organizations towards strategic CSR, as opposed to the responsive CSR (returning profits to society) that largely dominates in developing countries. Additionally, it explains how to add value to the resource envelope lubricating the entire CSR implementation process

SUSTAINABLE DEVELOPMENT AND CORPORATE SOCIAL RESPONSIBILITY IN THE LUXURY MARKET

2019 ◽  
Vol 2019 ◽  
pp. 236-237
Author(s):  
Yuan Ling Jin ◽  
◽  
Daniela Delieva ◽  
Hyo Jin Eom ◽  
Seung Ki Moon ◽  
...  
Keyword(s):  
Sustainable Development ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Luxury Market ◽  
Corporate Social
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