scholarly journals Prácticas de responsabilidad social y gobierno corporativo. Un análisis para el sector bancario de Sugamuxi

Tendencias ◽  
2015 ◽  
Vol 16 (2) ◽  
pp. 147
Author(s):  
José Javier González Millán ◽  
Miryam Teresa Rodríguez Díaz ◽  
Jenny Mairena Herrera Rodríguez
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Social Environment ◽  
Banking Sector ◽  
Descriptive Analysis ◽  
Field Research ◽  
Statistical Technique ◽  
The Social ◽  
Corporate Social

Es claro hoy que la implementación de las prácticas de Responsabilidad Social Empresarial (RSE) y Gobierno Corporativo (G.C.) se está extendiendo progresivamente en las empresas como consecuencia de las diferentes presiones que reciben del entorno social así como del desarrollo de su propia conciencia empresarial. El presente artículo refiere los resultados de la investigación de campo hecha al  sector bancario del valle de Sugamuxi, donde se aplicaron 170 encuestas a los Stakeholders asociados a las 10 entidades existentes en el Valle de Sugamuxi, la cual versará en primer lugar sobre las generalidades de la RSE y G.C., adicionalmente se caracterizaron los procesos de RSE, se identificaron las prácticas de G.C. En la parte metodológica, el tipo y método de estudio fue el descriptivo – explicativo; la técnica estadística utilizada propuesta es el análisis descriptivo (frecuencias), por último, la investigación da cuenta de las entidades bancarias poseen un nivel aceptable en mayor grado en terminos de la RSE, mas no en igual sentido en lo referente al G.C. ABSTRACTIt is clear today that the implementation of the practices of Corporate Social Responsibility (CSR) and Corporate Governance (CG) is spreading steadily in business due to the different pressures they receive from the social environment and the development of its own corporate awareness, Therefore, this article refers to the results of field research made the banking sector of Sugamuxi Valley, where 170 surveys were applied to the stakeholders associated with the 10 existing in the Valley of Sugamuxi entities, which will deal first place on the generalities of CSR and GC additionally CSR processes were characterized GC practices were identified in the methodological part, the type and method of study was descriptive - explanatory; given the statistical technique used is the descriptive analysis (frequency) finally realizes research banks have an acceptable level greater extent in terms of CSR, but not in the same direction in relation to CG. RESUMOÉ hoje evidente que a implementação das práticas de Responsabilidade Social Empresarial (RSE) e Governança Corporativa (GC) está se espalhando de forma constante nos negócios devido às diferentes pressões que recebem do ambiente social e do desenvolvimento da sua própria consciência corporativa, Portanto, este artigo refere-se aos resultados de pesquisa de campo feita sector bancário Sugamuxi Valley, onde 170 inquéritos foram aplicadas às partes interessadas associadas com os 10 existentes no Vale de entidades Sugamuxi, que tratará primeiro colocar nas generalidades da RSC e GC, outros processos foram caracterizados CSR, práticas de GC foram identificados na parte metodológica, o tipo e método de estudo foi descritivo - explicativo; dada a técnica estatística utilizada é a análise descritiva (freqüência) finalmente percebe bancos de investigação têm um nível aceitável maior medida, em termos de responsabilidade social das empresas, mas não na mesma direção em relação ao GC

scholarly journals PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL PEMODERASI

2018 ◽  
Vol 2 (1) ◽  
pp. 84
Author(s):  
Dewi Winarti ◽  
Moch Imron
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Social Environment ◽  
Firm Value ◽  
Linear Regression Analysis ◽  
Good Corporate Governance ◽  
The Social ◽  
Corporate Social

Corporate social responsibility is mechanism for a company voluntarily integrated concern for the environment and society. Disclosure of corporate social responsibility has a tendency to influence influential to enhance shareholder value. With the increased value of the company, then investors will be attracted to invest on companies that care a bout the social environment. The growing public awareness of the social environment requires employers not ignore the interests of the social environment around the company. Good corporate governance is a major problem in the management of the administration of the company, the management company that leads the company to more accountable and transparent in every policy of and the result in gactions. Study aims to determine the effect of corporate social responsibility and corporate governance on firm valueto firm size as a moderating variable. There search sample in this study is a manufacturing company listed on the Stock Exchange in the year 2009 – 2012 by using purposive sampling. There are 56 companies that meet the criteria of the study sample. The analysis techniques in this study using multiple linear regression analysis and linear regression analysis testing the interaction (moderated regression analysis / MRA). The results of this study indicate that the disclosure and corporate governance and corporate social responsibility have no effect on firm value. While the size of the company is not able to moderate the influence of corporate social responsibilty disclosure and corporate governance on firm value. So the conclusion all the hypothesis in this study was rejected

Corporate social responsibility, governance and stakeholders: a bank in the upbeat of the crisis

2016 ◽  
Vol 12 (4) ◽  
pp. 388-412 ◽  
Author(s):  
Frank Jan de Graaf
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Governance Structure ◽  
Governance System ◽  
Content Type ◽  
Social Responsibilities ◽  
The Social ◽  
Corporate Social ◽  
A Company

Purpose Using the global financial crisis as a critical event and based on institutional theory and stakeholder theory, this paper aims to explore the relationship between corporate governance and corporate social responsibility (CSR). The question is how stakeholders can influence corporate responses to societal change by using their position in the governance structure. Design/methodology/approach The analysis is based on a historical analysis of data collected mainly between 2002 and 2004. The historical perspective enables an understanding of the response of the company to environmental changes. Findings The approach enables researchers to relate the normative component of CSR to specific governance mechanisms. These governance mechanisms are specified in direct and indirect influence pathways. Historical data shed light on how, in the upbeat of the crisis, stakeholders have influenced the principles and policies of the ING Group, a Dutch financial company. Research limitations/implications The paper suggests that stakeholders influence principles – normative assumptions that guide corporate decisions – mainly in dialogue-based meetings (direct influence pathways). Companies are made accountable in indirect influence pathways such as regulations. The author also demonstrates that a historical approach enables an understanding of long-term historical developments and the linking of corporate policies to the normative assumptions of stakeholders. Practical implications If stakeholders wish to assess the social responsibility of a company, then they should assess the governance structure in relation to the principles and policies. The power structure within a company and that within the institutional framework in which the company operates (the governance system) strongly influences how a company executes its social responsibilities. Social implications The paper demonstrates how stakeholders can use the governance structure to influence a bank. If society – or a specific group in society – wants banks to play a different role, this paper points to what could be the levers of change in the governance system and the governance structure. Originality/value Insights into the complex relationship between corporate governance and the processes in which the social responsibilities of a company are developed.

Linkage between corporate governance and corporate social responsibility in banking sector of Bangladesh

2015 ◽  
Vol 02 (04) ◽  
pp. 1550036 ◽  
Author(s):  
Syed Moudud-Ul-Huq
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Banking Sector ◽  
Islamic Banks ◽  
Return On Equity ◽  
Earnings Per Share ◽  
Conventional Banks ◽  
Corporate Social ◽  
Better Than

This paper has been made to analyze the linkage between corporate governance and corporate social responsibility. From analysis, it is found that Eastern Bank Ltd. (EBL) performs better than other selected banks but not enough in practicing corporate social responsibility. While, conventional banks are more imperative than Islamic banks as all the indicators cover its benchmark apart from return on total assets. It has proved that there is a significant relationship among return on equity, earnings per share, corporate governance and corporate social responsibility but corporate social responsibility has shown little impact on corporate performance.

scholarly journals Pengaruh Mekanisme Tata Kelola Perusahaan yang Baik, Pengungkapan Tanggung Jawab Sosial Perusahaan, dan Pengembalian atas Penggunaan Asset Terhadap Nilai Perusahaan

2020 ◽  
Vol 6 (1) ◽  
Author(s):  
Anggi Adinda Setiarini ◽  
Sulistyo Sulistyo ◽  
Rita Indah Mustikowati
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Stock Exchange ◽  
Descriptive Analysis ◽  
Return On Assets ◽  
Corporate Social Responsibility Disclosure ◽  
Good Corporate Governance ◽  
Corporate Social

This study aims to determine the effect of good corporate governance mechanisms, corporate social responsibility disclosure, and return on assets to firm value. The population used in this study is a publicly listed banking company listed on the Indonesia Stock Exchange in the 2014-2015 period and the sample determination method used was purposive judgment sampling. Samples obtained were 42 companies. Data analysis techniques used are descriptive analysis, classic assumption test, multiple linear regression test, and hypothesis testing. This study found that simultaneously the mechanism of good corporate governance, corporate social responsibility disclosure, and return on assets affect the value of the company. Partially, this study found that the mechanism of good corporate governance that was proxied by the board of directors (DD), board of commissioners (DK), managerial ownership (KM), return on assets (ROA) influenced the company value, while institutional ownership (IC) and corporate social responsibility (CSR) does not affect the company's value

The Relationship Between Corporate Governance and Corporate Social Responsibility Expenditure in Bangladesh: Moderating Role of Firm Value

2020 ◽  
Vol 13 (2) ◽  
pp. 190-209
Author(s):  
Md Sajjad Hosain
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Banking Sector ◽  
Gender Diversity ◽  
Annual Reports ◽  
Corporate Social ◽  
The Relationship

This article aims at identifying the relationship between corporate governance (CG) and corporate social responsibility expenditure (CSRE) for the Bangladeshi banking sector. CG has been considered as the single independent variable divided into three components: board size (BS), gender diversity (GD) and board members’ interrelationship (BMI), and CSRE has been considered as the dependent variable. Further, a single moderator—firm value (FV) as been employed in order to test the moderating influence. Annual reports from 2015 to 2019 (5 years) of 35 banking firms have been used as samples. The study utilized Pearson’s correlation coefficient in order to test the direct relationships and regression analysis to test the moderating effects. The analysis has revealed that BS and GD are positively associated with CSRE while BMI has a negative association with CSRE. Furthermore, has been revealed that FV can moderate all the direct relationships. The study is expected to aid researchers in further empirical investigation over this important issue and guide policymakers to obtain more representative outcomes to make constructive decisions regarding CG and CSRE that would, in turn, increase FV.

scholarly journals The Effects of Corporate Governance, Corporate Social Responsibility, and Intellectual Capital Disclosure on the Sustainability of Banking Sector in Bangladesh

2019 ◽  
Vol 9 (4) ◽  
pp. 53
Author(s):  
Nisar Ahmed ◽  
Md. Joynal Abedin
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Intellectual Capital ◽  
Banking Sector ◽  
Governance Structure ◽  
Commercial Banking ◽  
Long Run ◽  
Corporate Social ◽  
Sustainable Practice

Sustainability is one of the most cornering issues for the current corporate world. Wide realization has been adapted by the major organizations where everybody endorses to do business in a long run, not just to maximizing the profit. Aiming to create better environment for the future generations, several steps has been taken by various local and international associations and bodies. The focus areas that ensure sustainable practice are intellectual capital disclosure, CSR expenditure, infrastructural asset, research and development expenses, corporate governance structure, green banking policy, financial development, environmental effects and many other factors. Firms are aware of maintaining these factors effectively to sustain in the market. Sustainability is a massive subject and various component are related with this major issue. Recently three of the components such as Corporate Governance, Corporate Social Responsibility and Intellectual Capital Disclosure has grabbed the major attention and maintained with an important manner. Private commercial banking sector is one of the most popular and growing sectors in Bangladesh. Due to high competition, to sustain in the market is difficult for those banks. As a turn out various components of sustainability are effectively maintained by the banks. This paper shows how CG, CSR and ICD affect the sustainable practice of the private commercial banking sector in Bangladesh. It also relates various components and shows ways to improve the sustainable practice in our current situation.

scholarly journals FORMATION OF CORPORATE SOCIAL RESPONSIBILITY

2018 ◽  
Vol 3(15) (3(15)) ◽  
pp. 49-54
Author(s):  
Nataliia Tkachenko ◽  
Liudmila Seliverstova
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Social Environment ◽  
Limited Budget ◽  
The Social ◽  
Corporate Social

The article deals with an approach to strategy of formation of corporate social responsibility of enterprises. The proposed approach will allow the enterprises with the limited budget to plan and achieve good results for the social environment.

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