scholarly journals Empirical study on the correlation of corporate social responsibility with the banks efficiency and stability

2013 ◽  
Vol 10 (4) ◽  
pp. 86-93 ◽  
Author(s):  
Tatiana Vasileva ◽  
Anna Lasukova
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Short Term ◽  
Main Hypothesis ◽  
National Bank ◽  
Corporate Social ◽  
The Impact ◽  
The Relationship

The aim of this paper is to investigate the relationship between the concept of corporate social responsibility and the most important characteristics of banking – the efficiency and stability in a sample of twelve Ukrainian banks, which are the biggest banks in Ukraine according to the classification of the National Bank of Ukraine (NBU). Our research covers the period from 2006 to 2012. Based on the literature review we construct two main hypothesis related to the impact on the corporate social responsibility concept (CSR) of the following independent variables: 1 – efficiency (as a short term period characteristics of banking), 2 – stability (as a long term characteristics of banking).

scholarly journals Impact of Corporate Social Responsibility on the Financial Performance of Banks in Pakistan

2014 ◽  
Vol 21 ◽  
pp. 9-19 ◽  
Author(s):  
M. Shoukat Malik ◽  
Muhammad Nadeem
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Service Sector ◽  
Annual Reports ◽  
Net Profit ◽  
Corporate Social ◽  
The Impact ◽  
The Relationship

The purpose of this paper is to investigate the impact of Corporate Social Responsibility on the Financial Performance of banks in the service sector of Pakistan. The data is obtained from the annual reports issued by the banks during 2008-2012. To verify the relationship between EPS, ROA, ROE, Net Profit and CSR regression models are used. The results show that there is lack of CSR in Pakistan and the regression model shows that there is positive relationship between profitability (EPS, ROA, ROE, and Net Profit) and CSR practices. The Financial institutions which implements CSR in their operations earn more profit for the long term periods.

scholarly journals Executive Incentives Matter for Corporate Social Responsibility under Earnings Pressure and Institutional Investors Supervision

2020 ◽  
Vol 12 (6) ◽  
pp. 2492 ◽  
Author(s):  
Lili Ding ◽  
Zhongchao Zhao ◽  
Lei Wang
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Institutional Investors ◽  
Short Term ◽  
Institutional Csr ◽  
Csr Strategy ◽  
Technical Csr ◽  
Corporate Social ◽  
The Impact

This paper theoretically explores the impact of the incentive preferences of executives (i.e., short-term incentives and long-term incentives) on corporate social responsibility (CSR) decisions (i.e., institutional CSR and technical CSR). Further, the paper presents the mechanism through which executives influence CSR activities by the pressures from financial analysts and institutional investors supervision. Using a large sample of China-listed firms over 2007–2017, we achieve some helpful empirical results. The executives with short-term incentives tend to implement technical CSR strategy, while those with long-term incentives tend to implement institutional CSR strategy. Executives with short-term incentives, compared with those with long-term incentives, show stronger inter-temporal tradeoffs behaviors in the earnings pressure context. Furthermore, dedicated institutional investors can effectively attenuate the hypocritical behaviors of executives, and the effectiveness of governance shows a positive relationship with investors’ horizon. Our findings enrich the understanding on the relationship between the executives and CSR decisions in the earnings pressure context and further helps to perfect the institutional design in China’s listed companies.

scholarly journals Corporate Social Responsibility and Maturity Mismatch of Investment and Financing: Evidence from Polluting and Non-Polluting Companies

2020 ◽  
Vol 12 (12) ◽  
pp. 4972
Author(s):  
Xiaolan Bao ◽  
Qiaosheng Luo ◽  
Sicheng Li ◽  
M. James C. Crabbe ◽  
XiaoGuang Yue
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Mandatory Disclosure ◽  
Short Term ◽  
Maturity Mismatch ◽  
Ecological Development ◽  
Investment And Financing ◽  
Corporate Social ◽  
The Impact

We investigate the influence of corporate social responsibility (CSR) on the maturity mismatch of investment and financing from the perspective of both polluting and non-polluting companies. The results reveal that CSR performance can aggravate the maturity mismatch of investment and financing; and the effect can be more serious in the polluting companies. At the same time, we find that CSR makes companies obtain more short-term debt. What is more, polluting companies perform more environmental responsibilities in the form of long-term investments than non-polluting companies. These phenomena exacerbate the maturity mismatch of investment and financing; and this effect is only significant when polluting companies choose CSR mandatory disclosure. The impact of CSR on the maturity mismatch of investment and financing is more apparent in companies with lower value and at smaller scales. We show that companies should not only perform their CSR to maintain a balanced economic and ecological development, but also pay attention to the aggravation of the maturity mismatch of investment and financing.

scholarly journals The Effect Of Corporate Ethical Values On Accountants’ Perceptions Of Social Responsibility

2011 ◽  
Vol 21 (4) ◽  
Author(s):  
Rafik Z. Elias
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Ethical Values ◽  
Public Accounting ◽  
Short Term ◽  
Corporate Ethical Values ◽  
Significant Research ◽  
Corporate Social ◽  
The Relationship

Significant research has concluded that corporations have a social responsibility to stakeholders beyond maximizing shareholders’ wealth. The current study examines the relationship between corporate ethical values and the perception of the importance of corporate social responsibility. A total of 583 CPAs in public accounting, industry and academia completed a survey designed to measure the importance of corporate social responsibility on profitability, long-term success and short-term success before Enron and Worldcom declared bankruptcy. The results indicated that CPAs employed in organizations with high (low) ethical values perceived corporate social responsibility to be more (less) important in profitability and long-term success and less (more) important in short-term success of the firm.

scholarly journals PERAN MODERASI PERCEIVED CORPORATE SOCIAL RESPONSIBILITY DALAM PENGARUH TRUST TERHADAP LOYALITAS DAN REPURCHASE INTENTION PADA AIR MINUM DALAM KEMASAN MEREK AQUA DI SURABAYA

2017 ◽  
Vol 9 (2) ◽  
Author(s):  
Christina Esti Susanti
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Customer Loyalty ◽  
Repurchase Intention ◽  
Marketing Managers ◽  
Corporate Social ◽  
Customer Trust ◽  
The Impact

In recent business competition, marketing managers try to satisfying consumers and building stable-long term relationship between company and consumer. The relationship needs consumer’s trust to company. That is why marketing managers are interested in knowing the impact of trust, loyalty and corporate social responsibility (CSR) toward customer retention (repurchase intention) in order to develop the long term profitability of the company. The long term relationship with consumers results in profitability and also impacts of survival and company development. In other word, trust influences toward loyalty and consumer retention. In the same moment, it is not surprising that academicians and practitioner effort to understand trust, customer loyalty, repurchase intention and CSR. This research examines firstly, influence of customer trust toward customer loyalty. Secondly, the research examines influence of customer loyalty toward repurchase intention. Thirdly, the research examines the role of perceived CSR as a moderating variable on the influence customer trust toward customer loyalty. The packaged-drinking water Aqua is taken as the research context because the Aqua company have donated 10 litter clean water in East Indonesia for each of one litter consumer buying. The result of the research shows that perceived CSR play a strong and positive role of influencing trust toward loyalty. Otherwise, trust influences strongly toward loyalty and loyalty influences strong enough toward repurchase intention. The result is expected to give managerial benefit for Aqua Company and also theoretical development in marketing related to the moderation role of perceived CSR in the influence of trust toward loyalty and repurchase intention.

scholarly journals Program Corporate Social Responsibility di Industri Hotel: Sebuah Keuntungan atau Kerugian untuk Hotel

2012 ◽  
Vol 3 (1) ◽  
pp. 502
Author(s):  
Maria Pia Adiati
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Social Activity ◽  
Public Image ◽  
Term Result ◽  
Short Term ◽  
Short Term Result ◽  
The Social ◽  
Corporate Social

A word of CSR which stands for Corporate Social Responsibility is now becoming popular and more often many companies insert the CSR activities into its company profile. CSR has another different names such as Social Activity or Sustainability Development. CSR program according to wikipedia ia an organization or company has a responsibility to its customer, employees, share holders, community and environment in every aspect involved in company operasional. In the management science, there is a level whereas it is called social responsibility or it is just social obligation. Many opinions argues that CSR program will reduce the profit of the respected company. But many opinions denies the previous argue by saying the CSR program is a long term program profit gain since the short term result is good public image. The good public image will lead the loyalti of customer to keep using the product or service from the hotel. The customer loyalti also affected by the customer’s opinion, if they involves in the social activities held by the hotel, they also participate in a social activity.

scholarly journals The Impact of Environmental Corporate Social Responsibility on Enterprise Performance——Implications for Sustainable Development Strategy

2021 ◽  
Vol 251 ◽  
pp. 02072
Author(s):  
Ao Xiangyuan ◽  
Ong Tzesan
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Development Strategy ◽  
Positive Impact ◽  
Mainland China ◽  
Green Marketing ◽  
Enterprise Performance ◽  
Short Term ◽  
Corporate Social ◽  
The Impact

This paper selected 119 listed companies from 2008 to 2018 in mainland China as samples, aiming to further explore the different impacts of environmental corporate social responsibility (ECSR) on corporate performance in the long and short term, and explore the mediating role of corporate green marketing performance. The results show that CSR has a significant impact on the return on assets and enterprise value in the short term. In the long-term, the adoption of green marketing innovation has a positive impact on enterprise performance. In general, the results of this paper are of great significance for managers and external investors to implement decisions. In addition, the research results can help enterprises improve their environmental responsibility and green innovation in order to improve their competitiveness.

Impact of corporate social responsibility (CSR) awareness, affordability and management system sophistication on CSR performance

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Anura De Zoysa ◽  
Nobyuki Takaoka ◽  
Yuqian Zhang
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Management System ◽  
Structural Equation ◽  
Critical Role ◽  
Content Type ◽  
Japanese Firms ◽  
Corporate Social ◽  
The Impact ◽  
The Relationship

PurposeThis paper aims to examine the impact of three key factors — corporate social responsibility (CSR) awareness, CSR affordability and CSR management system (CSRMS) sophistication—on the CSR performance of Japanese firms.Design/methodology/approachUsing responses to 36 items developed on the Global CSR standard of ISO26000, two CSR indexes were constructed to assess the CSR management system sophistication and performance of Japanese firms. The relationship between the three key variables (CSR awareness, affordability and management system sophistication) and CSR performance was then examined through a partial least squares (PLS)-based structural equation model. Data were collected through a questionnaire survey of 146 firms.FindingsThe results of the study found a positive relationship between CSR performance and three exogenous variables (CSR awareness, affordability and management system sophistication). Furthermore, the study found that CSRMS sophistication played a mediating role in the relationship between CSR performance and firms' CSR awareness and affordability.Research limitations/implicationsThe study was limited to examining the CSR practices of a major province in Japan, which may hinder the generalisation of the findings to the rest of the country. Moreover, the data used for assessing the variables in this study were self-reported by the participating firms, in addition to being cross-sectional. The findings of this study clarified areas that policymakers, including Japan's business associations–Keidanren and Keizai Doyukai, and other relevant parties need to focus on for further improving CSR performances of Japanese firms.Originality/valueThis study highlights the role CSR awareness, affordability and CSRMS sophistication play in improving CSR performance. On the one hand, it identifies the critical role CSRMS plays in mediating the relationship among CSR performance, awareness and affordability. On the other hand, it advances CSR theory providing insight for practitioners to generate positive CSR outcomes.

scholarly journals The Impact of Corporate Social Responsibility on Long-Term Relationships in the Business-to-Business Market

2019 ◽  
Vol 11 (19) ◽  
pp. 5377 ◽  
Author(s):  
Hangeun Lee ◽  
Seong Ho Lee
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Information Sharing ◽  
Social Exchange ◽  
Business Practice ◽  
Corporate Social ◽  
The Impact ◽  
Business To Business ◽  
Trust Information

The purpose of this study is to investigate the effect of partner firms’ corporate social responsibility (CSR) activities on long-term relationships in business-to-business (B2B) industries. We developed a research model to capture the correlations between a partner firm’s CSR reputation (i.e., business practice, CSR reputation, and philanthropic CSR reputation), trust, information sharing, risk–reward sharing, and long-term relationships. Drawing on the stakeholder and social exchange theories, we hypothesized that a partner firm’s CSR reputation would affect long-term relationships through trust, information sharing, and risk–reward sharing. Through empirical analysis, we found that business practice CSR is positively related to long-term relationships through trust and B2B partnership. We also present some theoretical and managerial implications of this study.

scholarly journals Do Employees Matter in the Relationship between Corporate Social Responsibility and Financial Performance?

2019 ◽  
Vol 11 (22) ◽  
pp. 6251 ◽  
Author(s):  
Jae Mee Yoo ◽  
Woojae Choi ◽  
Mi Lim Chon
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Employee Commitment ◽  
Micro Level ◽  
And Performance ◽  
Internal Stakeholders ◽  
Corporate Social ◽  
The Impact ◽  
The Relationship

This study investigated the mechanism behind the impact of corporate social responsibility (CSR) on firms’ financial performance while focusing on internal stakeholders. Although many studies have examined the effects of CSR few has empirically investigated the underlying process of the mechanism. In addition, previous research has rarely regarded employees as a link between CSR and firms’ outcomes, despite employees implementing CSR policies. This study explored the pathway of the CSR-employees-firm’s performance. Employee commitment was used to explain the relationship between CSR and performance, since it is an important employee-associated micro-level outcome of CSR. The results showed that CSR indirectly influenced a firm’s accounting profitability through enhanced employee commitment, as well as directly affected firm’s profitability. CSR increases employee commitment, which in turn leads to improvements in a firm’s accounting returns. The paper suggests that employees should be considered as an important agent for the effects of CSR initiatives.

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