scholarly journals Corporate Social Responsibility: Keterkaitan Letak Geografis Terhadap Desain Program dan Pelaporan Perusahaan

2016 ◽  
Vol 18 (3) ◽  
pp. 43
Author(s):  
Deasy Sagitaningrum ◽  
Dianne Frisko
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Cultural Values ◽  
Geographical Area ◽  
The Public ◽  
Csr Reporting ◽  
Content Analysis Method ◽  
Public Data ◽  
Corporate Social

<em>This research aims to analyze the role of the geographical area surrounds company in the linkage with the design of corporate social responsibility (CSR) program and CSR reporting. This study uses qualitative approach by comparing two companies in different location. They are Indonesian companies (PT Indo Tambangraya Megah Tbk) and Australian company (OZ Minerals). Content analysis method is used to collect the public data. The result conveys factual information that the geographical area, natural environment, local value, and government policy create the differences for each company in designing the CSR program and the ways companies provide CSR report. Company which is located in cultural society are tend to design the CSR program by regarding the cultural values. Company which is located in certain jurisdiction tends to report CSR based on the regulated standard. Moreover, environment, education, health, and economic condition are also considered in designing CSR programs.</em>

Board independence and corporate social responsibility reporting: mediating role of stakeholder power

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Afzalur Rashid
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Ordinary Least Squares ◽  
Board Independence ◽  
Content Type ◽  
Reporting Practices ◽  
Csr Reporting ◽  
Corporate Social ◽  
Stakeholder Power

Purpose This study aims to examine the association between board independence and corporate social responsibility (CSR) reporting and the moderating role of stakeholder power on the association between board independence and CSR reporting. Design/methodology/approach Using a sample of 707 Bangladeshi firm-year observations, this study uses a content analysis technique to develop a 24-item of CSR reporting index. This study uses the ordinary least squares regression method to examine the relationship between board independence and CSR reporting. Findings The study finds that board independence does not influence CSR activities and relevant reporting in general. However, the non-influence of board independence and CSR reporting is offset by stakeholder power. Insider ownership, firm age, firm size, growth opportunities and market capitalisation have a positive influence on such reporting. Practical implications While this study suggests that stakeholders’ influence is an important factor in determining the firms’ incentives to disclose CSR information, this finding creates a new debate on the efficacy of independent directors and whether they are good monitors and are able to fulfil all the stakeholders’ expectations. Originality/value This study makes an important contribution to the literature on CSR practices by documenting that firms having powerful stakeholders induce the board and management to make more CSR reporting practices in the context of emerging economies.

Corporate Social Responsibility of Public Banking Sector for Sustainable Development

2019 ◽  
pp. 467-488
Author(s):  
Naglaa Fathy El Dessouky
Keyword(s):  
Sustainable Development ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Banking Sector ◽  
Developed Countries ◽  
The Sustainable Development ◽  
The Public ◽  
The Developed Countries ◽  
Corporate Social

Corporate Social Responsibility (CSR) has become a significant field of studies to stress the importance of the new role of organizations towards the society for sustainable development. Nowadays, an enormous number of authors have been participating in this field to highlight the responsibility of organizations towards the community, society and the natural environment where they are operating. Despite the growing number of researches related to CSR in the developed countries little empirical studies have been devoted to examine CSR concept and practice in the African countries, the MENA region (Middle-East and North Africa), as well as in the Golf countries. This chapter seeks to study CSR concept and practice in the emerging market economies (EMEs). It will mainly focus on the implementations of CSR by the public banking sector. We will investigate the role of the public banking sector existing in an Arab country in comparison to an Asian country to explain and analyze the similarities and differences of CSR activities in both experiences. In this comparative study we will primarily examine Banque Misr, as one of the oldest and largest public bank in Egypt and the Malayan Banking Berhad (trading as Maybank) as the largest public bank in Malaysia. After a meticulous review of literature, we propose a systemic framework to study CSR practices and policy implementations. We illustrated the CSR as a constant process where all variables are interrelated and are affecting each other in a mutual approach. In this systemic framework we advocated to study all significant variables related to CSR practice as: the history/philosophy development, core-values, CSR adopted definition, motives, key players, approaches, stakeholders focus, sectors of intervention and mechanisms of policy implementations. The chapter concludes that common CSR policies exist between the Malaysian and the Egyptian experience. Nevertheless the Malaysian model has formulated an elaborated and further sophisticated CSR public banking program. Meanwhile, the Egyptian model needs to adopt more global oriented CSR public banking policies, in particular to assure the sustainable development requirements.

scholarly journals The Role of Gender Diversity on Tax Aggressiveness and Corporate Social Responsibility: Evidence from Italian Listed Companies

2020 ◽  
Vol 12 (5) ◽  
pp. 2007 ◽  
Author(s):  
Andrea Vacca ◽  
Antonio Iazzi ◽  
Demetris Vrontis ◽  
Monica Fait
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Gender Diversity ◽  
Global Reporting Initiative ◽  
Tax Aggressiveness ◽  
Csr Reporting ◽  
Csr Disclosure ◽  
Corporate Social ◽  
The Relationship

The paper aims to examine the moderating role of gender diversity within a corporate board on the relationship between tax aggressiveness and a firm’s corporate social responsibility (CSR) approach. This analysis was conducted using a set of indicators of financial statements of 168 Italian listed firms between 2011 and 2018. In addition, the sustainability reports of the same companies were observed. To perform the analysis a logit regression model is used. This paper shows different empirical results. First, this study notes that there is not a direct relationship between tax aggressiveness and CSR reporting. Second, gender diversity in a board of directors increases the orientation of companies to CSR disclosure, but does not have an impact on the relationship between tax aggressiveness and CSR disclosure. Instead, CEO gender has a positive influence on the relationship between corporate tax planning and CSR reporting in accordance with Global Reporting Initiative (GRI) standards. This study emphasizes the key role of gender diversity in the growth of the CSR approach and the reputation of companies. Therefore, governments and policymakers of major countries should promote gender diversity in corporate decision-making bodies, which contributes to achieving the Sustainable Development Goals (SDGs).

scholarly journals Culture, Motivational Attributes and Employees’ Perception towards CSR Practices: Evidence From Pakistan

2019 ◽  
Vol 3 (1) ◽  
pp. 58
Author(s):  
Sultana Jabeen ◽  
Danish Ahmed Siddiqui
Keyword(s):  
Corporate Social Responsibility ◽  
Data Analysis ◽  
Social Responsibility ◽  
Cultural Values ◽  
Positive Relationship ◽  
Negative Relationship ◽  
Survey Questionnaire ◽  
Cultural Framework ◽  
Corporate Social

The purpose of this paper is to analyze the employees–corporate social responsibility (CSR) relationship by studying the influence of two cultural values – collectivism and masculinity –on the formation of CSR perceptions. We adopted theoretical framework proposed by Hur and Kim (2017), in which Hofstede’s cultural framework was proposed to explain the effect of the cultural values on employees’ perceptions of CSR practices with the mediatory role of motivational attributions. To establish this framework empirically on Pakistan, a survey questionnaire was used to collect data from 190 employees’ in Pakistan. Data analysis was performed using SEM and CFA. The results indicate that collectivistic (masculine) values were positively (negatively) related to perceptions of CSR. Furthermore, intrinsic attributions of CSR initiatives mediate the positive relationship between collectivism and CSR perceptions and the negative relationship between masculinity and CSR perceptions. These findings suggest that managers must seek to understand employees’ cultural characteristics and the attributions of CSR motivations in order to engage them in driving CSR practices effectively and displaying a positive image of organization.

scholarly journals THE ROLE OF THE PUBLIC SECTOR IN CORPORATE SOCIALRESPONSIBILITY DEVELOPMENT IN LITHUANIA

Ekonomika ◽  
2009 ◽  
Vol 86 ◽  
pp. 55-67 ◽  
Author(s):  
Dalia Štreimikienė ◽  
Rasa Pušinaitė
Keyword(s):  
Sustainable Development ◽  
Corporate Social Responsibility ◽  
Public Sector ◽  
Social Responsibility ◽  
Driving Forces ◽  
Negative Impact ◽  
Local Level ◽  
The Public ◽  
Corporate Social

In implementing sustainable development policy, corporate social responsibility and other voluntary business initiatives plays the crucial role. Business plays the central role in economy and its voluntary initiatives such as signing the Global Compact and developing corporate social responsibility (CSR) are the main tools for implementing sustainable development on local, regional and global levels. However, also the public sector plays an important role in enhancing CSR development in the country. There exit several studies on CSR development in the Lithuanian private sector; however, the role of the public sector has not yet been investigated.The aim of the work was to investigate the development of CSR in the Lithuanian public sector. The main goals of the article are to analyse the concept of corporate social responsibility and to identify the main driving forces of CSR development in the public sector, its main barriers and means of overcoming these barriers.The article summarizes the results of a survey conducted in the Lithuanian public sector. The survey has shown that corporate social responsibility is not widely spread among public administration bodies at the local level. The main factors having a negative impact on social responsibility development in the public sector are the lack of information, of human and other resources.

scholarly journals Maqasid al-Shari`ah, Maslahah, and Corporate Social Responsibility

2007 ◽  
Vol 24 (1) ◽  
pp. 25-45 ◽  
Author(s):  
Asyraf Wajdi Dusuki ◽  
Nurdianawati Irwani Abdullah
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
The Public ◽  
Trade Offs ◽  
Conceptual Clarity ◽  
The Many ◽  
Business In Society ◽  
Corporate Social ◽  
A Company

The doctrine of corporate social responsibility (CSR), which has emerged and developed rapidly as a field of study, is a framework for the role of business in society. It sets standards of behavior to which a company must subscribe in order to impact society in a positive and productive manner while abiding by values that exclude seeking profit at any cost. Despite the many attempts to construe CSR initiatives, it remains open to wide criticism for its inherent problems via-à-vis justification, conceptual clarity, and possible inconsistency. These problems are more acute when it comes to implementing and operationalizing CSR on the ground, especially in a situation that involves trade-offs. This paper offers an instructive understanding of CSR from an Islamic perspective. In particular, the implication of maqasid al-Shari`ah (the Shari`ah’s objectives) and the application of maslahah (the public good) to CSR are discussed in detail to shed light on how Islam’s holistic and dynamic perception of CSR take into consideration reality and ever-changing circumstances. These principles also provide a better framework that managers can use when faced with potential conflicts arising from the diverse expectations and interests of a corporation’s stakeholders.

Polycentric Stakeholder Analysis

2019 ◽  
pp. 189-208
Author(s):  
Paul Dragos Aligica ◽  
Peter J. Boettke ◽  
Vlad Tarko
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stakeholder Analysis ◽  
The Public ◽  
Public Role ◽  
Governance Systems ◽  
Dynamic Interface ◽  
Corporate Social ◽  
Sensitive Issues

Chapter 9 pushes further the frontier of the discussion into a new, growing and controversial governance debate area: that of corporate social responsibility. One of the most sensitive issues in polycentric governance systems, with their hybrid institutional arrangements at the dynamic interface between the “public” and the “private,” is to specify what are—and what are not—the responsibilities of the private sector—business firms and enterprises—when it comes to the public domain. This chapter offers an exploratory attempt to address this challenge. Corporate social responsibility (CSR) has emerged in the last several decades as a preeminent concept and issue area engaging the problem of public role of private business. This chapter demonstrates how the ideas and theories discussed so far combine, complement, and bolster this literature and the applied-level insights based on it.

scholarly journals The Relationship between Corporate Social Responsibility Reporting and Firm Performance and the Moderating Role of Firm Life Cycle Stages: Evidence from China

2021 ◽  
Vol 13 (18) ◽  
pp. 10038
Author(s):  
Naveed Jan ◽  
Arodh Lal Karn ◽  
Zeyun Li ◽  
Xiyu Liu
Keyword(s):  
Corporate Social Responsibility ◽  
Life Cycle ◽  
Firm Performance ◽  
Social Responsibility ◽  
Csr Reporting ◽  
Life Cycle Stages ◽  
Corporate Social Responsibility Reporting ◽  
Corporate Social ◽  
Moderating Role

This study aims to investigate the relationship of firm performance and corporate social responsibility reporting and the moderating role of a firm’s life cycle stages in Chinese listed companies. We used the sample of all A-share listed firms on the Shanghai and Shenzhen stock exchanges for the period 2010 to 2020. The authors used pooled ordinary least squares (OLS) regression as a baseline methodology. Our regression results show that positive Corporate social responsibility (CSR) activity significantly reduces the performance of the firm. In addition, the negative link between positive Corporate social responsibility and a firm’s performance is more pronounced for firms in mature life cycle stages. Our results are robust to alternative proxy measures of ROA for firm performance, corporate social responsibility reporting, and life cycle stages. To control the possible problem of endogeneity, we use a one-year lag and 2SLS least squares regression. We find that firm performance has a statistically significant influence on CSR reporting. Moreover, we see that firms with high performance are more likely to report CSR activities than low-performance firms. Additionally, six out of ten control variables (Independent Director, Board Shares, State Owned Enterprise, Board Meeting, Chief executive officer Duality, and Firm Growth) have positive influences on CSR reporting. These findings hold for a set of robustness tests. Our results have implications for the development of CSR reporting in developing countries such as China. Our research suggests that, in China, firms with better financial performance undertake more CSR reporting. This paper contributes to the existing literature by investigating the effect of firm performance on CSR reporting and the moderating role of a firm’s life cycle stages in Chinese listed companies. Additionally, this paper enriches the current literature on CSR reporting and highlights the importance of a firm’s financial performance for better environmental performance and reporting.

scholarly journals Islamic Worldviews On Corporate Social Responsibility A New Paradigm of Ethical Economics and Prosperity

2020 ◽  
Vol 17 (1) ◽  
pp. 58-70
Author(s):  
Taufan Maulamin
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Information Disclosure ◽  
New Paradigm ◽  
Economic Activities ◽  
The Public ◽  
Role Of The State ◽  
Corporate Social ◽  
Human Awareness

Challenges and role of accountings in the development of human civilization from now on and henceforth is by encouraging human awareness of social responsibility in economic activities, information disclosure, and managing resources productively, efficiently and sustainably, formulating the principles of economic justice, balance of spending and exploitation of resources to achieve mutual prosperity. In the next picture it is hoped that there will be a new balance between the role of the State in the economic field, the role of the corporation, the role of individuals and the role of the public in various social activities. To realize this new balance, challenges must start from corporations to implement sustainable economic activities. This is what is meant by the Islamic worldviews on corporate social responsibility as a new paradigm, namely the practise of ethical economics to achieve mutual prosperity.

Sign in / Sign up

Export Citation Format

Share Document