scholarly journals Pengungkapan Penerapan Corporate Social Responsibility pada Hotel Aston Kuta

2021 ◽  
Vol 31 (7) ◽  
pp. 1680
Author(s):  
Kusnadewi Kusnadewi ◽  
Dewa Gede Dharma Suputra
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Social Trust ◽  
Environmental Conservation ◽  
Social Activities ◽  
Social Community ◽  
Corporate Behavior ◽  
The Public ◽  
Csr Disclosure ◽  
Corporate Social

Nowadays, society and companies are increasing aware of the importance of environmental conservation of  activities, improvement of economic standards and social harmony. CSR is away to show the company’s concern for the environment and the suroounding community. Corporate Social Responsibility (CSR) activities, or also known as Social Activities or often called Sustainability Development, are not a disclosure of the behavior of an individual in a company but are a disclosure of corporate behavior that can increase social trust in the company. Corporate Social Responsibility (CSR) activities for a hotel do not directly increase company profits, but by carrying out these activities in the environment and in the surrounding community, it will improve the company's image in the eyes of the public. There are various kinds of activities that can be categorized as part of CSR, from the promotion and marketing of social activities, philanthropic activities (charity), voluntary social/ community work. Keywords: Corporate Social Responsibility (CSR); Disclosure of Corporate Behavior; Improve The Company's Image In The Eyes of The Public; Various Kinds Of  CSR.

Corporate social responsibility disclosure on the websites of coffee chains in Turkey

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Petek Tosun
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Social Responsibility ◽  
Public Attention ◽  
Content Type ◽  
The Public ◽  
The Social ◽  
Csr Disclosure ◽  
Social And Environmental Responsibilities ◽  
Corporate Social

Purpose Coffee is among the primary products that attract the public attention to the social and environmental responsibilities of companies. Coffee shops have a big carbon footprint because of their daily operations. With the rising consciousness about sustainability in developing countries, online disclosure of corporate social responsibility (CSR) is becoming increasingly important for not only multinational but also local coffee chains. The purpose of this study is to analyze the extent to which coffee chains include CSR on their websites. Design/methodology/approach Turkey, which is a large emerging economy with an expanding coffee chain market, is selected as the research context. The CSR disclosure on the websites of coffee chains is examined by content analysis according to CSR dimensions. A sample of 27 coffee chains with more than ten stores is included in the analysis. Findings Foreign coffee chains disclose more information on the environment and fair trade than local coffee chains. On the other hand, CSR content in websites of foreign and local coffee chains does not differ significantly in human resources and community dimensions. Foreign coffee chains have comparatively longer brand history, more rooted brands and larger networks than local coffee chains. Originality/value To the best of the author’s knowledge, this study is the first that used a content analysis about CSR on the websites of coffee chains in Turkey. Findings contribute to the understanding of CSR disclosure in the coffee chain industry and can be beneficial for researchers and managers in other emerging markets.

scholarly journals Stakeholder Protection, Public Trust, and Corporate Social Responsibility: Evidence from Listed SMEs in China

2020 ◽  
Vol 12 (15) ◽  
pp. 6085
Author(s):  
Xiaohui Hou ◽  
Bo Wang ◽  
Yu Gao
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Negative Impact ◽  
Positive Impact ◽  
Public Trust ◽  
The Public ◽  
Medium Enterprise ◽  
Csr Disclosure ◽  
Corporate Social ◽  
The Relationship

In this paper, we investigate the effects of stakeholder protection and public trust on the corporate social responsibility (CSR) activities of listed enterprises on the Chinese Small and Medium Enterprise (SME) Board. We find that the degree of stakeholder protection has a significantly positive impact on SME CSR activities. The public trust is not associated with SME CSR disclosure significantly; it has a significantly negative impact on the SME implementation levels of CSR activities. Furthermore, the moderating effect of public trust on the relationship between the degree of stakeholder protection and SME CSR activities is not supported by our empirical study.

scholarly journals MENGIDENTIFIKASI PERAN TEORI DAN KARAKTERISTIK PERUSAHAAN YANG DAPAT MEMPENGARUHI PENGUNGKAPAN CSR

2020 ◽  
Vol 3 (2) ◽  
pp. 181-194
Author(s):  
Nufaisa Nufaisa ◽  
Binti Shofiatul Jannah
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stakeholder Theory ◽  
Voluntary Disclosure ◽  
Theoretical Perspective ◽  
Theoretical Development ◽  
Social Activities ◽  
Legitimacy Theory ◽  
Csr Disclosure ◽  
Corporate Social

Corporate Social Responsibility (CSR) is a part of corporate business social activities as an effort to bring good impact on environmental issues. Information regarding social activities, both economic also non-economic, has attracted the attention of users of financial reports. The disclosure of corporate social responsibility to the public is still voluntary. The theoretical development of CSR is stakeholder theory and legitimacy theory. Both of these theories come from a political economy perspective which explains the motivation for social disclosure. Stakeholder theory try to clarify the credentials of stakeholders. Meanwhile, the legitimacy theory explains that voluntary disclosure is component of the legitimacy process. The disclosure of corporate social responsibility can also be influenced by company characteristics, such as firm size, profitability, company profile, the number of  the board of commissioners, leverage, ownership structure, business age, company size, growth and industrial type. This paper aims to explain the motivation for CSR disclosure from a theoretical perspective and identify company characteristics that can influence CSR disclosure.

scholarly journals PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

2019 ◽  
Vol 8 (11) ◽  
pp. 6618
Author(s):  
Putu Ayu Cahya Dewi ◽  
Ida Bagus Panji Sedana
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Annual Reports ◽  
Company Size ◽  
Financial Reports ◽  
Public Companies ◽  
The Public ◽  
Csr Disclosure ◽  
Corporate Social

Corporate Social Responsibility (CSR) or corporate social responsibility is one of the activities carried out by the company to maintain good relations with the public or the public. Companies are required to submit information about CSR activities carried out, usually these activities are published by the company in annual reports and also sustainability reports. The purpose of this study was to determine the effect of profitability, company size, and leverage on CSR disclosure. This research was conducted on basic industrial and chemical sector companies listed on the Stock Exchange in 2014-2017. The sample of this study was 38 companies using the nonprobability sampling method. Data collection is done by observing financial reports and annual reports published by the company. The analysis technique used is multiple linear regression. Based on the results of the analysis found that the positive and not significant profitability of the effect on CSR disclosure, company size has a positive and significant effect on CSR disclosure, leverage has a negative and significant effect on CSR disclosure. Keywords: profitability, company size, leverage, corporate social responsibility

PERAN HUBUNGAN MASYARAKAT DALAM MENINGKATKAN CITRA PERUSAHAAN MELALUI PELAKSANAAN PROGRAM TANGGUNG JAWAB SOSIAL PERUSAHAAN

2020 ◽  
Vol 3 (1) ◽  
Author(s):  
Moh. Badrus Solichin
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Environmental Conservation ◽  
Public Relation ◽  
Persuasive Communication ◽  
Local Society ◽  
Public Company ◽  
Communication Activity ◽  
Conservation Activity ◽  
Corporate Social

Public relation is a communication activity that aims to build good image of company. Furthermore public relation is a planning that uses persuasive communication to influence society perception and a planning to influence society perception through the implementation of social responsibility program based on interrelationship communication to achieve the goodness between each other. As communication instrument with public, company social responsibility to society or well known as corporate social responsibility (CSR) is used to share positive effect of company for local society environment, environmental conservation activity and the result to the public. Respond and view to the company responsibility from several parts, costumer and society are used to be feedback to change company approach in managing environment and to improve company image that will influence on company profit improvement.Keywords: Public relation, Company image, corporate social responsibility.  

A Comparison of CSR Disclosure Guidelines and a Self-Prepared CSR Disclosure Index- A Study of Select Automotive Companies

2015 ◽  
Vol 4 (2) ◽  
Author(s):  
N.K. Gupta ◽  
Shilki Bhatia
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Economic Environment ◽  
Global Reporting Initiative ◽  
The Social ◽  
Regulatory Bodies ◽  
Csr Disclosure ◽  
Corporate Social ◽  
The Impact ◽  
Voluntary Guidelines

In India, corporate social responsibility and its disclosure got attention during the eighties and have been gaining importance with time in present economic environment, especially after adoption of liberalization, privatization, and globalization (LPG) (Goswami, 2011). Guidelines, principles, and codes are being developed by various regulatory bodies in India and across the globe to increase transparency and accountability about both a companys daily operations and the impact of these operations on society (Tran, 2014) In this paper, the author has studied the CSR guidelines laid down by Global Reporting Initiative G3.1 (GRI-G-3) and The National Voluntary Guidelines by Ministry of Corporate Affairs (NVG-MCA) and has compared them with a self-composed CSR Disclosure Index (CSRDI). The social responsibility initiatives taken by select Indian Automotive Companies have been analyzed and the companies have been rated as per the disclosures made by them. The main focus of the research is to compare the CSR Rankings of companies as per CSRDI with the companies rankings as per GRI-G-3 and NVG-MCA. It was observed that out of 30 sensex companies, Maruti Suzuki and TATA Motors have been the pioneers in contribution towards CSR initiatives. The top five rated companies were TATA Motors, Maruti Suzuki, Mahindra and Mahindra, Hero Motocorp, Bajaj Auto, and Apollo Tyres.

scholarly journals Corporate Social Responsibility Disclosure: Responding to Investors’ Criticism on Social Media

2021 ◽  
Vol 18 (14) ◽  
pp. 7396
Author(s):  
Yuming Zhang ◽  
Fan Yang
Keyword(s):  
Social Media ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Social Issues ◽  
Media Criticism ◽  
Csr Communication ◽  
Depth Analysis ◽  
Csr Disclosure ◽  
Corporate Social ◽  
The Impact

Companies use corporate social responsibility (CSR) disclosures to communicate their social and environmental policies, practices, and performance to stakeholders. Although the determinants and outcomes of CSR activities are well understood, we know little about how companies use CSR communication to manage a crisis. The few relevant CSR studies have focused on the pressure on corporations exerted by governments, customers, the media, or the public. Although investors have a significant influence on firm value, this stakeholder group has been neglected in research on CSR disclosure. Grounded in legitimacy theory and agency theory, this study uses a sample of Chinese public companies listed on the Shanghai Stock Exchange to investigate CSR disclosure in response to social media criticism posted by investors. The empirical findings show that investors’ social media criticism not only motivates companies to disclose their CSR activities but also increases the substantiveness of their CSR reports, demonstrating that companies’ CSR communication in response to a crisis is substantive rather than merely symbolic. We also find that the impact of social media criticism on CSR disclosure is heterogeneous. Non-state-owned enterprises, companies in regions with high levels of environmental regulations, and companies in regions with local government concern about social issues are most likely to disclose CSR information and report substantive CSR activities. We provide an in-depth analysis of corporate CSR strategies for crisis management and show that crises initiated by investors on social media provide opportunities for corporations to improve their CSR engagement.

scholarly journals CSR Disclosure on Earnings Management with the Presence of Women in the GCG Structure

2020 ◽  
Vol 15 (2) ◽  
pp. 293
Author(s):  
Alit Wahyuningsih ◽  
Ni Ketut Rasmini
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Earnings Management ◽  
Purposive Sampling ◽  
Good Corporate Governance ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Sustainability Report

ABSTRAK Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh pengungkapan Corporate Social Responsibility pada manajemen laba dengan keberadaan wanita dalam mekanisme Good Corporate Governance sebagai variabel moderasi. Metode penentuan sampel yang digunakan adalah purposive sampling dengan kriteria perusahaan yang terdaftar dalam indeks LQ45 di Bursa Efek Indonesia dan menerbitkan laporan tahunan serta laporan keberlanjutan (sustainability report) berturut-turut selama periode 2013-2017. Jumlah sampel yang digunakan dalam penelitian ini sebanyak 40 sampel. Metode dokumentasi digunakan untuk mengumpulkan data. Teknik analisis data yang digunakan yaitu Moderated Regression Analysis. Penelitian ini menyimpulkan bahwa pengungkapan Corporate Social Responsibility berpengaruh positif pada manajemen laba. Keberadaan wanita dalam komite audit yang mewakili proksi dari variabel keberadaan wanita dalam mekanisme Good Corporate Governance mampu memperlemah pengaruh pengungkapan Corporate Social Responsibility pada manajemen laba. Hasil penelitian ini sejalan dengan teori hipotesis biaya politik yang menyatakan bahwa perusahaan yang memiliki biaya politik yang tinggi cenderung akan melakukan manajemen laba. Kata Kunci: manajemen laba, pengungkapan corporate social responsibility, good corporate governance

Board diversity and corporate social responsibility in Jordan

2016 ◽  
Vol 14 (2) ◽  
pp. 279-298 ◽  
Author(s):  
Abdul Hadi Ibrahim ◽  
Mustafa Mohd Hanefah
Keyword(s):  
Corporate Social Responsibility ◽  
Data Analysis ◽  
Panel Data ◽  
Social Responsibility ◽  
Panel Data Analysis ◽  
Arab Countries ◽  
Board Diversity ◽  
Content Type ◽  
Csr Disclosure ◽  
Corporate Social

Purpose This study aims to investigate the impact of board diversity characteristics, namely, independence, gender, age and nationality of directors on the level of corporate social responsibility (CSR) disclosures. Design/methodology/approach Content analysis was used to determine CSR disclosure. This study used panel data analysis to investigate the influence of board diversity characteristics on CSR disclosures. Findings Panel data analysis show that the level of CSR disclosure has increased over the period of study. Results also reveal a positive and significant association between the level of CSR disclosure and board diversity variables. Research limitations/implications This study examined only companies listed on Amman Stock Exchange. Therefore, the generalisation of the results might be limited to the listed companies only. Practical implications Findings are relevant to policymakers, professional organisations and practitioners in Jordan and in other Arab countries. Social implications The role of women in the boardroom is important to ensure more CSR activities by the listed companies. Jordan being a Muslim country should take the initiative to introduce laws to increase the number of women to the board. Originality/value This study offers significant contributions to existing CSR literature in Jordan and in other Arab countries by introducing female directors. Findings are important to policymakers. They should implement quotas for women in the boardroom, and adopting such a policy will increase the participation of women in the decision-making process of the companies and reduce gender bias.

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