Strategic Role of Corporate Social Responsibility in International Expansion of Emerging Market Multinationals

2013 ◽  
Author(s):  
Olga Hawn
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Emerging Market ◽  
International Expansion ◽  
Emerging Market Multinationals ◽  
Strategic Role ◽  
Corporate Social

scholarly journals The role of corporate governance in emerging market: Tax avoidance, corporate social responsibility disclosures, risk disclosures, and investment efficiency

2020 ◽  
Vol 9 (3) ◽  
pp. 8-26 ◽  
Author(s):  
Amrie Firmansyah ◽  
Gitty Ajeng Triastie
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Emerging Market ◽  
Tax Avoidance ◽  
Investment Efficiency ◽  
Manufacturing Companies ◽  
Corporate Social ◽  
Risk Disclosures

This study aims to examine the effect of tax avoidance, corporate social responsibility disclosures, and risk disclosures on investment efficiency. This study also examines the role of corporate governance in the association between tax avoidance, corporate social responsibility disclosures, risk disclosures, and investment efficiency. This study uses multiple linear regression with panel data. The sample uses 43 manufacturing companies listed on the Indonesian Securities Exchange from 2014 up to 2017 so that the total sample in this study amounted to 172 firm-years. The result suggests that tax avoidance is negatively associated with investment efficiency. However, corporate social responsibility disclosures and risk disclosures do not affect investment efficiency. Furthermore, another result suggests that corporate governance failed to moderate the effect of tax avoidance on investment efficiency. Besides, corporate governance can weaken the negative influence of corporate social responsibility disclosures on investment efficiency as well as corporate governance drives the negative effect of risk disclosures on investment efficiency.

scholarly journals The Role of Human Resources Management in Corporate Social Responsibility at PT Kutai Timber Indonesia (PT. KTI)

2020 ◽  
Author(s):  
Gilang Prawira Sumantri ◽  
Sopiah .
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Human Resources Management ◽  
Corporate Sustainability ◽  
Case Study Research ◽  
Final Conclusion ◽  
Strategic Role ◽  
Research Findings ◽  
Corporate Social

The existence of companies earning profits through extracting of natural resources from community’s/inhabitant’s environment has contributed to the growing awareness about the concept of Corporate Social Responsibility (CSR). Aspects of CSR related to employee participation require support from human resource management (HRM). Although research linking the role of HRM and CSR has seen a significant increase, but there is still no comprehensive approach that examines these two concepts jointly. This study aims to consider the structure of CSR-HRM at PT Kutai Timber Indonesia (PT KTI), the role of HRM in the development and implementation of CSR, and the contribution of HRM in corporate sustainability through CSR at PT KTI. The study used a qualitative approach to the type of case study research. Data collection techniques included in-depth interviews, observation, and documentation. Data analysis in this study was carried out in three stages, namely data reduction, data presentation, and final conclusion. The validity test of data is used the method of source triangulation and technical triangulation. The research findings conclude that the understanding of CSR adopted by PT KTI was still focused on the external dimension, so the structure of PT KTI’s CSR-HRM was limited to administrative relations. HRM in the HRD Department of PT KTI does not have a strategic role related to the development of CSR, but has an administrative role related to employee licensing in implementing CSR. PT KTI’s HRD department contributes to corporate sustainability through HRM core tasks. The limitation of this study is its limitation to be generalized to other sites/objects. The sound generalization could be applied only to objects/sites that have similar or similar characteristics. Keywords: CSR, the role of HRM, corporate sustainability, PT KTI.

Do female and independent directors explain the two-way relationship between corporate social responsibility and earnings management of Chinese listed firms?

2019 ◽  
Vol 27 (3) ◽  
pp. 442-460 ◽  
Author(s):  
Muhammad Safdar Sial ◽  
Zheng Chunmei ◽  
Nguyen Vinh Khuong
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Earnings Management ◽  
Emerging Market ◽  
Independent Directors ◽  
Content Type ◽  
Listed Firms ◽  
Corporate Social ◽  
Moderating Role

Purpose This study aims to explore the possibility of a two-way relationship between corporate social responsibility (CSR) and earnings management (accruals and real EM) with the moderating role of female and independent directors. Design/methodology/approach The authors use STATA to test the generalized method of moments on a sample of Chinese listed firms data over the period 2009-2015. The unbalanced sample obtained 3,481 observations from China stock market and accounting research database and CSR rating provided by Rankins. Findings The results indicate a significant negative relationship between two-way CSR and accrual-based EM. Moreover, female and independent directors moderate the two-way relationship between CSR and EM. Research limitations/implications The present study does not include all financial, insurance and investment firms to impact on CSR and EM. Further research might consist of family ownership to enhance the evidence for an emerging market. Originality/value This study primarily contributes to the literature on CSR, female and independent directors, and EM by providing evidence for the moderating role of female and independent directors on the two-way association between CSR and EM.

scholarly journals The Role of Universities in the Implementation of Corporate Social Responsibility (CSR) to Develop Entrepreneurship in Indonesia

2016 ◽  
Vol 5 (1) ◽  
pp. 52
Author(s):  
Heru Irianto ◽  
Rr. Herini Siti Aisyah ◽  
J. Andy Hartanto ◽  
Mahmudah Enny W
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Support ◽  
College Graduates ◽  
Strategic Role ◽  
The Government ◽  
Corporate Social ◽  
Agent Of Change ◽  
The Unemployed

The Central Bureau of Statistics stated that the unemployment rate in Indonesia reached 6.32% or 7.61 million people. The largest number of the unemployed is dominated by college graduates or about 12.78 percents. On the other hand, 4.76 million entrepreneurs are highly needed by Indonesia. That is why companies and universities in Indonesia have an important and strategic role in the development of entrepreneurship through CSR. To optimize the implemetation of the CSR programs effectively and efficiently and to reach the targets, the synergy among companies, universities, societies and government is highly required. Act No. 40 of 2007 was issued by the government to govern the obligations of Corporate Social Responsibility (CSR). Politically the participation of universities are relatively acceptable to all related parties; they are considered as an agent of change with abundant resources, and also serve as an initiator, mediator, motivator and evaluator in developing entrepreneurship through CSR. It is expected that through CSR financial support universities are able to increase the participation and contributation of the related parties in accordance with their potential to develop entrepreneurial synergy.

Strategic Role of Mandated Corporate Social Responsibility: The India Story

2019 ◽  
Vol 2 (2) ◽  
pp. 132-162
Author(s):  
Nayan Mitra
Keyword(s):  
Developing Countries ◽  
Corporate Social Responsibility ◽  
Firm Performance ◽  
Social Responsibility ◽  
Strategic Management ◽  
Mediating Role ◽  
Strategic Role ◽  
Corporate Social

The concept of corporate social responsibility (CSR) is changing from charity and philanthropy to structures and mandates; from voluntary to statutory! Moreover, with the introduction of this mandated CSR in India, there is a sudden surge in CSR research and the differences in the concept of CSR between developed and developing countries have become evident. It is in this perspective that this research aims to study the macro structure of CSR in India; understand its CSR mandate and document the different tenets of this CSR mandate as found in literature. In the micro context, it also analyzes the mediating role of the (variable) corporate social responsibility (VCSR) between strategic management and firm performance.

scholarly journals Corporate Social Responsibility and its Nexus with Firm Performance and Institutional Ownership: An Emerging Market Context

2020 ◽  
Vol 6 (2) ◽  
pp. 845-858
Author(s):  
Amna Noor ◽  
Muhammad Farooq ◽  
Mahwish Yamin ◽  
Saleh Nawaz Khan
Keyword(s):  
Corporate Social Responsibility ◽  
Firm Performance ◽  
Social Responsibility ◽  
Strategic Alliance ◽  
Emerging Market ◽  
Negative Relationship ◽  
Institutional Ownership ◽  
Significant Negative Relationship ◽  
Corporate Social

Either corporate social responsibility (CSR) is paramount for the firms or not, is a matter of  question since long. The present study analyzes this relationship in the context of moderating  role of Institutional ownership (IO). Firm performance is measured through accounting and  market value measures. Leverage, firm age, firm size, and log of sales revenue used as a control  variables. Through applying panel data techniques, findings demonstrate insignificant positive  association between CSR and firm performance. It shows that stakeholder could not assign value  to firms spending as a CSR. This could be the reason that customers are not much aware about  firms CSR activities hence, firms fail to capitalize their spending as an investment. Institutional  Ownership (IO) reveals negative insignificant association with all profitability measures except  Tobin’s Q where this relationship is significant. This significant negative relationship supports  the agency theory and presence of strategic alliance hypotheses between influential institutional  owners and internal management that leads to lower firm performance. The interaction variable  of CSR and IO show positive but insignificant relationship with firm performance by all means. 

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