scholarly journals RESPONSABILIDADE SOCIOAMBIENTAL EMPRESARIAL (RSAE): LUCROS E BEM ESTAR SOB A ÓTICA DO O PRINCÍPIO DA EFICIÊNCIA ECONÔMICO-SOCIAL (PEES)

Percurso ◽  
2019 ◽  
Vol 2 (29) ◽  
pp. 196
Author(s):  
Everton Das Neves GONÇALVES ◽  
Lisandro Fin NISHI
Keyword(s):  
Qualitative Research ◽  
Economic Analysis ◽  
Corporate Law ◽  
Environmental Responsibility ◽  
Economic Analysis Of Law ◽  
Social Efficiency ◽  
Social Environmental ◽  
Corporate Social ◽  
Relationship Of ◽  
The Relationship

RESUMO O trabalho trata da Responsabilidade Socioambiental das Empresas (RSAE), no Brasil, destacando que tanto almejar o lucro como objetivo da empresa quanto promover o bem estar social e ambiental são objetivos a serem alcançados na ação empresarial. O tema é contextualizado sob o enfoque do Princípio da Eficiência Econômico-Social (PEES) a partir da Análise Econômica do Direito (AED). Trata-se de pesquisa qualitativa exploratória, de procedimento monográfico, de abordagem dedutiva e técnica de pesquisa bibliográfica. Conclui pela relação do PEES com a RSAE segundo Direito, socialmente inclusor; progressista, eficiente; atento ao contexto econômicosocial, político e jurídico. PALAVRAS-CHAVE: Responsabilidade Socioambiental da Empresa; Princípio da Eficiência Econômico-Social; Análise Econômica do Direito Empresarial. ABSTRACTThe study treats about Corporate Social-Environmental Responsibility (CSER) in Brazil pointing that both crave the profit as the company's objective as promoting social welfare are objectives to be achieved in business action. The topic is contextualized under the focus of the Principle of Economic and Social Efficiency (PESE) and from the Economic Analysis of Law (EAL) view. This is an exploratory and qualitative research with monographic procedure; deductive approach and technique of bibliographical research. Concludes the relationship of PESE to CSER according to Law, socially inclusor; progressive, efficient; aware of the economic and social context, political and legal. KEYWORDS: Corporate Social-Environmental Responsibility; Principle of Economic and Social Efficiency; Economic Analysis of Corporate Law.

Corporate Social Responsibility and Government: The Role of Discretion for Engagement with Public Policy

2021 ◽  
pp. 1-29
Author(s):  
Jette Steen Knudsen ◽  
Jeremy Moon
Keyword(s):  
Public Policy ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Integrated Framework ◽  
The Law ◽  
Corporate Social ◽  
Relationship Of ◽  
The Relationship

We investigate the relationship of corporate social responsibility (CSR) (often assumed to reflect corporate voluntarism) and government (often assumed to reflect coercion). We distinguish two broad perspectives on the CSR and government relationship: the dichotomous (i.e., government and CSR are / should be independent of one another) and the related (i.e., government and CSR are / should be interconnected). Using typologies of CSR public policy and of CSR and the law, we present an integrated framework for corporate discretion for engagement with public policy for CSR. We make four related contributions. First, we explain the dichotomous and the related perspectives with reference to their various assumptions and analyses. Second, we demonstrate that public policy for CSR and corporate discretion coexist and interact. Specifically, we show, third, that public policy for CSR can inform and stimulate corporate discretion and, fourth, that corporations have discretion for CSR, particularly as to how corporations engage with such policy.

The Relationship of Music-Sound, Technology and Internet

2020 ◽  
Vol 1 (1) ◽  
pp. 160-169
Author(s):  
Clemens Felix Setiyawan ◽  
Dyah Murwaningrum
Keyword(s):  
Qualitative Research ◽  
Research Method ◽  
Music Technology ◽  
The Internet ◽  
Young Generation ◽  
Participant Observer ◽  
Relationship Of ◽  
The Relationship ◽  
Sound Technology

Nowadays, music creation, collaboration, and publication are easier because of technology. Most young generations have sent music data, made, sold, bought music files on the internet. This changed music processes certainly resulted in different outcomes. Listening and creating music by new means, can change music itself. Technology has simplified tools, and the internet has simplified the distance. But new problems and questions have been found. How were the internet and technology influenced the quality of music, music creator, music appreciator and the form of music. The aims of this research to determine the relationship between music, technology, and the internet, through behavior of the young generation. This study was qualitative research that used observations and unstructured interviews. In subsequent observations, participant-observer was chosen as an advanced research method to better understand existing phenomena. The result of observations and interviews were interpreted, then presented descriptively. This research used theory by Don Ihde that technology has three characteristics (1) material (2) used (3)relationship of human and tools. The result of this research is internet influenced music quality and human appreciation. Technology changed the way humans create music.

The direct and indirect effect of the existence of risk management on the relationship between audit committee and corporate social responsibility disclosure

2018 ◽  
Vol 25 (9) ◽  
pp. 4125-4138 ◽  
Author(s):  
Sami R.M. Musallam
Keyword(s):  
Risk Management ◽  
Indirect Effect ◽  
Audit Committee ◽  
Committee Meeting ◽  
Content Type ◽  
Financial Expertise ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Relationship Of ◽  
The Relationship

PurposeThe purpose of this paper is to investigate the direct and indirect effect of the existence of risk management on the relationship between audit committee and corporate social responsibility (CSR) disclosure in Palestine.Design/methodology/approachThe study utilizes a panel data of 31 Palestinian listed companies from 2010 to 2016. It also utilizes structural equation modeling (SEM) model.FindingsThe results of SEM model find a significant positive relationship of the existence of risk management, audit committee meeting and audit committee size with CSR disclosure. However, audit committee financial expertise has a significant negative relationship with CSR disclosure. The results also find a significant relationship of audit committee meeting and audit committee financial expertise with CSR disclosure through the existence of risk management.Practical implicationsThis study is important to policymakers, accounting professionals and shareholders on the extent to which audit committee related to such committee efficiency in monitoring CSR disclosure.Social implicationsThis study adds to the existing literature by investigating the direct and indirect effect of the existence of risk management on the relationship between audit committee and CSR disclosure in Palestine as one of the youngest market in region that assists to test the validity of agency theory in a young and small emerging market context.Originality/valueIt is the first study to investigate the direct and indirect effect of the existence of risk management on the relationship between audit committee and CSR disclosure in Palestine.

scholarly journals The relationship of corporate social responsibility to customer loyalty - A study in Vietnam market

2021 ◽  
Vol 5 (1) ◽  
pp. first
Author(s):  
Nguyễn Văn Anh ◽  
Thảo Thị Phương Nguyễn
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Customer Loyalty ◽  
Positive Impact ◽  
Business Managers ◽  
New Perspective ◽  
Positive Outlook ◽  
Corporate Social ◽  
Relationship Of ◽  
The Relationship

In recent years, consumers are increasingly interested in corporate social responsibility activities for the community. Many companies have begun to focus on CSR activities as it can contribute to improving the company's image in customer's perception. In Vietnam, although there are also some studies about CSR, the quantity is limited and there are certain limitations. Therefore, this study aims to evaluate the relationship between CSR activities and customer loyalty through trust, customer company identify, and satisfaction. With the data being collected by survey questionnaires, the authors test the model and research hypotheses by using PLS-SEM techniques. The results show that CSR activities have a positive impact on customer loyalty through factors of trust, customer company identify, and customer satisfaction. This study helps business managers to develop effective policies and to have a new perspective on CSR activities as well as its values. In addition, the positive outlook of the customers on the business will bring many benefits, contributing to improving the brand value and reputation, enhancing competitive advantages towards sustainable development.

scholarly journals ORGANISASI SOSIAL DALA’IL KHAIRAT (Studi Pengamal Dala’il Khairat K.H Ahmad Basyir Kudus)

INFERENSI ◽  
2016 ◽  
Vol 5 (1) ◽  
pp. 81
Author(s):  
Abdul Jalil
Keyword(s):  
Economic Analysis ◽  
Relationship Of ◽  
Work Ethos ◽  
The Relationship

This research will try to find the influence of the spirit of Dala’il Khairat toward work ethos in improving financial of the santri (student). Moreover this research is trying to observe the processes being done by thestudent in developing business in obtaining the success. Qualitativemethod is applied through deep interview, participation observation anddocumentation in order to obtain the data in Pesantren Darul FalahJekulo Kudus, directed by KH Ahmad Basyir as Mujiz of dala’il khairat forthose students applying this practices. Economic analysis for those studentperforming dala’il khairat shows the influence of spirit or the believes ofpertaining dala’il toward business improvement. The spirit of dala’il hasbrought them to be more spirit and having higher work ethos. Additionally,this research shows a concept of the relationship of applying dala’il khairatwhich is assumed as believes that will improve their financial.

scholarly journals Pengaruh Profitabilitas Terhadap Nilai Perusahaan dengan Pengungkapan CSR sebagai variabel Moderasi (Perusahaan yang tergabung di JII dan Indeks SRI-KEHATI periode 2016-2018)

2020 ◽  
Vol 6 (11) ◽  
pp. 2331
Author(s):  
Niswatin Chasanah ◽  
Sylva Alif Rusmita
Keyword(s):  
Stock Prices ◽  
Stock Price ◽  
Stock Exchange ◽  
Test Sample ◽  
Independent Variables ◽  
Index Stock ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Relationship Of ◽  
The Relationship

This study aims to determine and analyze the effect of profitability (ROA) on stock prices with corporate social responsibility (CSR) as a variable that moderates the two variables. The object of this research is companies incorporated in JII and SRI-KEHATI indexes that meet the test sample criteria during the period 2016 - 2018. This study uses a quantitative approach. Analysis of the data in this study used a moderation regression analysis (MRA). This study uses 20 samples for the JII index and 21 for the SRI-KEHATI index. Data obtained from the company's financial statements incorporated in JII and the SRI-KEHATI index for the period of 2016 - 2018 on the Indonesia Stock Exchange (IDX) website. The results showed that Return On Assets (ROA) had a significant effect on JII stock prices and SRI-KEHATI index stock prices. Furthermore, with CSR as a moderating variable showing the results of research with JII that is partially CSR disclosure shows a significant value which means CSR disclosure is able to moderate the relationship of ROA with JII stock prices. Overall (simultaneous) independent variables (ROA, CSR, ROA * CSR) significantly influence the stock price of JII. Furthermore, the results of research with the SRI-KEHATI index partially disclose CSR as a moderating variable showing a significant value. This means that CSR disclosure is not able to moderate the relationship of ROA with JII stock prices. while overall (simultaneous) independent variables (ROA, CSR, ROA * CSR) affect the stock price of the SRI-KEHATI index.Keywords: Profitability,StockPrice,ROA,CSR

The Relationship of Sustainability Reporting and Share Prices with a Mediation of Green Invention: A Conceptual Review Paper

2021 ◽  
Vol 39 (10) ◽  
Author(s):  
Uzair Bhatti ◽  
Noralfishah Sulaiman
Keyword(s):  
Business Performance ◽  
Sustainability Reporting ◽  
Share Prices ◽  
The Social ◽  
Economic Practices ◽  
Sustainability Initiatives ◽  
Social Environmental ◽  
Corporate Social ◽  
Relationship Of ◽  
Sustainable Projects

Corporate Social Responsibility is considered to be an important part of company’s strategy. European and western countries are seriously improving the social, environmental, and economic practices to become a sustainable representatives. Firms which are implementing sustainable practices, likely to have a better business performance and brand image. Furthermore, Companies all over the world are encouraged to invest in the sustainable projects to build a better reputation to attract more investors. Besides, recent studies also showed that the investment in sustainable projects is considered to be a sunk cost for the company which discourages the investors to invest. The higher management needs to consider the investors behavior before investing in sustainable projects. The current study proposes a conceptual model to understand the investor’s behavior especially when management decides to promote the sustainable initiatives. This study will develop into a concrete hypothesis which will explore the shareholders reaction to the sustainable projects especially with mediation of green invention. The resulting model from the study will be taken as useful guide for adopting the sustainability initiatives which shows it will affect the share performance. 

Culture and Law in Corporate Governance

2015 ◽  
Author(s):  
Amir N. Licht
Keyword(s):  
Corporate Governance ◽  
Executive Compensation ◽  
Cultural Analysis ◽  
Corporate Law ◽  
Cultural Dimensions ◽  
Dividend Distribution ◽  
The Board Of Directors ◽  
Research Findings ◽  
Corporate Social ◽  
The Relationship

This chapter explores the relationship between culture and law, especially corporate law, and its implications for corporate governance. It begins with an overview of the basic concepts in cultural analysis as well as prevalent theories of cultural dimensions and of social networks as social capital. It then summarizes research findings regarding the consequences of culture for corporate governance on issues ranging from executive compensation to legal transplants and the objectives of the corporation (corporate social responsibility). It also discusses relations with investors and other stakeholders by way of disclosure and dividend distribution, along with the operation, composition, and network structure of the board of directors. Finally, the chapter considers how the relationship between culture and law affects diversity and persistence in corporate governance.

Donation-based crowdfunding as corporate social responsibility activities and financing

2018 ◽  
Vol 43 (2) ◽  
pp. 79-88 ◽  
Author(s):  
Arief Rijanto
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Synergistic Effects ◽  
Project Financing ◽  
Asian Countries ◽  
The One ◽  
In The Beginning ◽  
Corporate Social ◽  
Relationship Of ◽  
The Relationship

Both corporate social responsibility (CSR) activities and donation-based crowdfunding have potential synergistic effects to generate funds, but fundraisers face competition and challenges to achieve their donation target. For instance, on the one hand, CSR initiatives may create the opportunity to generate funds through crowdfunding. On the other hand, crowdfunding can be used to micro fund many social activities in line with a company’s CSR goals. This study explores the relationship among successful donation fundraisers in crowdfunding activities that have the potential to become CSR activities. Specifically, the study examines the relationship of the value and size of funds raised in the beginning (first day) of fundraising effort with its target funds by the fundraiser and type of activities. Data from crowdfunding activities in Southeast Asian countries are used to examine the funds raised through donations by comparing trends, cultures, and characteristics of fundraisers using donation-based crowdfunding. The results of the study show that the value of funds raised in the beginning (first day) has a significant positive correlation with small targeted funds. Art, culture, and product-based activities of crowdfunding show the potential to have synergistic effects with CSR activities, and they tend to be correlated with successful project financing in Southeast Asia.

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