scholarly journals The Effect of Corporate Social and environmental Responsibility on Leverage and Performance: Evidence from Jordan

2021 ◽  
Vol 10 (1) ◽  
pp. 48
Author(s):  
Lamees Talal Al-Radaydeh ◽  
Manal Sulieman Abughniem ◽  
Mohammad Adnan Hilal Al Aishat ◽  
Rania Al Omari
Keyword(s):  
Social Responsibility ◽  
Stock Exchange ◽  
Environmental Responsibility ◽  
Financial Leverage ◽  
The Social ◽  
Study Population ◽  
And Performance ◽  
Corporate Social ◽  
Negative Link ◽  
Environmental Activities

This study aimed to test the effect of corporate social responsibility through activities towards society and environmental activities on financial leverage and corporate performance, the study population consists of all companies listed on the Amman Stock Exchange. The study sample reached 187 companies for the period 2014-2017, to achieve the goals of the study; regression analysis was used to find out the effect of social  and environmental responsibility on leverage and performance, the study reached the results that the social responsibility towards the society affects the financial leverage of the company while the environmental activities did not affect the financial leverage, responsibility for social and environmental activities did not affect the performance of companies, and there was a positive correlation between social and environmental responsibility and financial leverage, and a negative link was found between financial leverage and performance.

scholarly journals Analisis Nilai Manfaat Ekonomi Program CSR dan PKBL PT. Bukit Asam (Tbk.)

MBIA ◽  
2019 ◽  
Vol 17 (3) ◽  
pp. 59-71
Author(s):  
Rabin Ibnu Zainal
Keyword(s):  
Corporate Social Responsibility ◽  
Community Development ◽  
Social Responsibility ◽  
Local Governments ◽  
Development Program ◽  
Economic Benefits ◽  
Environmental Responsibility ◽  
Goods And Services ◽  
The Social ◽  
Corporate Social

Corporate Social Responsibility (CSR) is a form of social responsibility from the business to also care about the conditions of the social environment around it. In this concept, businesses are not only required to realize their economic responsibilities in fulfilling the production of goods and services but are also asked to care about aspects of social and environmental responsibility affected by these production activities. PT. Bukit Asam (Tbk) (PTBA) as one of the companies engaged in coal mining in Muara Enim district, is also inseparable from the responsibilities that have been mandated in the form of related regulations and laws. PTBA as a BUMN is also mandated to implement the Partnership and Community Development Program (PKBL), which is also a form of CSR programs. In its implementation, if it is associated with the mandate of CSR and PKBL regulations, it is appropriate for the CSR-PKBL program not only to measure its business benefits, both in terms of the company's reputation, but also to continue to operate to the marketing aspects. However, CSR and PKBL must be able to provide economic benefits to the recipient community. For this reason, this study presents how the perspective of the community in seeing the CSR-PKBL program that has been conducted by PTBA to the community in Muara Enim Regency. The study was conducted in communities in 17 villages in 3 sub-districts identified as having received the CSR-PKBL program from 2014-2015. This study is useful for companies to provide a direction to the future CSR-PKBL program, and also to local governments to formulate policies related to the implementation of CSR-PKBL as mandated by law.

scholarly journals PENGARUH UKURAN PERUSAHAAN, KINERJA KEUANGAN, TIPE INDUSTRI, DAN FINANCIAL LEVERAGE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY: STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2013

2015 ◽  
Vol 8 (2) ◽  
pp. 181-201
Author(s):  
Yusi Mandaika ◽  
Hasan Salim
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Stock Exchange ◽  
Company Size ◽  
Manufacturing Companies ◽  
Financial Leverage ◽  
Csr Disclosure ◽  
Corporate Social ◽  
The Impact

The purposes of this research is to know the impact of size of company, financial performance, type of industry, and financial leverage toward Corporate Social Responsibility (CSR) disclosure. Sample of this research is manufacturing companies that are registered at Indonesian Stock Exchange during 2011 until 2013. Based on research, the conclusion is only one variable which influenced significantly toward CSR disclosure, the variable is type of industry. Meanwhile other three variables that is company size, financial performance, and financial leverage is proven have no any influence toward CSR disclosure.  

scholarly journals Corporate Social Responsibility within Social Media-Stakeholder Relations Strategies: Case of Turkish Stock Exchange Companies

2015 ◽  
Vol 2 (1) ◽  
pp. 1
Author(s):  
Ezgi Yildirim Saatci ◽  
Işıl Çobanlı Erdönmez
Keyword(s):  
Social Media ◽  
Corporate Social Responsibility ◽  
New Media ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Business World ◽  
Holding Companies ◽  
Clear Explanation ◽  
The Social ◽  
Corporate Social

Emergence and dominance of internet has changed the rules of the business world. Customer centric strategies became customer participated actions with the rise of social networks where all functional strategies of the firms are continuously being reshaped according to customer values. At the same time, concerns of customers as the buyers in terms of cost and quality are also backed up with their concerns as a member of the society where the organizations have direct impact on, which can give a clear explanation for the enhanced corporate social responsibility movement of the last decade. Philanthropic act of organizations are also considered as the fifth P of marketing which is also channeled through new media such as Face book, YouTube, LinkedIn, Twitter and YouTube. This paper intends to investigate 53 Turkish Holding companies which are register to Turkish Capital Market Board -and therefore, have to declare their social responsibility projects according to corporate governance rules- with an aim to contrast these projects’ prevalence in the social media and strategic use of marketing elements accordingly to frame the Turkish perspective.

Corporate Social Responsibility and Performance in the State of Qatar

2019 ◽  
pp. 239-258
Author(s):  
Abdulkareem Awwad ◽  
Abubakr Suliman
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Corporate Social Performance ◽  
Social Performance ◽  
The State ◽  
The Social ◽  
And Performance ◽  
Social Side ◽  
Corporate Social

This chapter aims to examines the situation, facts, and challenges of corporate social responsibility (CSR) and corporate social performance (CSP) in the State of Qatar. Some theories related to both constructs are presented and discussed. In addition, the chapter analyzes the role of different formal and informal CSR organizations' initiatives in raising the awareness about the importance of managing the social side of the business. Highlighting some active efforts to improve CSR in the country, the study concludes that the idea of managing the social side of business is still in its formation stage. Some more initiatives are needed to bring it up to the level that serve the realization of the national vision of the country 2030. The chapter concludes with some discussion on how managers perceive CSR and whether it aligns well with business objectives or no. Some guidelines to future studies and research in the field of CSR and CSP are also presented in the study.

scholarly journals Ethical considerations of corporate social responsibility - A South African perspective

2015 ◽  
Vol 46 (1) ◽  
pp. 11-21 ◽  
Author(s):  
B. Ackers
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
South African ◽  
Financial Reporting ◽  
Stock Exchange ◽  
Csr Reporting ◽  
Johannesburg Stock Exchange ◽  
The Social ◽  
African Perspective ◽  
Corporate Social

Today, companies are under increasing pressure to implement corporate social responsibility [CSR] programmes that account for the economic, social and environmental impacts of their operations. In addition to companies voluntarilywanting to be seen as responsible corporate citizens, the requirement for CSR reporting is being institutionalised by the King Code of Governance [King III] in South Africa. The application of King III is mandatory for all companies listedon the Johannesburg Stock Exchange [JSE], albeit on an 'apply or explain' basis. King III requires companies to not only disclose their CSR performance, but also to ensure that such disclosures have been independently assured. Irrespective ofthe underlying reason for companies disclosing their CSR performance and for providing independent assurance thereon, companies are moving away from simplistically applying the cliche attributed to Friedman that "the social responsibility of business was to use its resources to engage in activities that would increase profits". Companies that have traditionally provided financial reporting to shareholders, are now beginning to account for their non-financial performance to other stakeholders as well. This paradigm shift requires those charged with company governance and reporting (including accounting professionals usually associated with financial reporting), to re-examine their morals, values and ethical beliefs.

scholarly journals Board diversity and social responsibility: The case of Jordanian commercial banks

2018 ◽  
Vol 15 ◽  
pp. 139-147 ◽  
Author(s):  
Hadeel Yaseen ◽  
Asma’a Al-Amarneh ◽  
Majd Iskandrani
Keyword(s):  
Social Responsibility ◽  
Commercial Banks ◽  
Stock Exchange ◽  
Substantial Contribution ◽  
Board Diversity ◽  
The Social ◽  
Amman Stock Exchange ◽  
Corporate Social ◽  
The Impact ◽  
Women Participation

This paper examines the impact of the board diversity on firms’ corporate social responsibility (CSR) performance. Using a sample of 13 Jordanian commercial banks listed at Amman Stock Exchange (ASE) during the period 2005-2014, the study finds that board diversity measures, namely: board size, gender, age, education; nationality and independence are positively associated with CSR performance. At the same time, the existence of institutions’ representatives was found to be negatively affecting the social participation of banks. This paper provides a substantial contribution to the existing research studies that tackle CSR not only in Jordan but also in the region by introducing female directors, as it suggests that the quotas for women participation should be increased. The results are considered important to policymakers, government regulators, potential investors and CSR agencies.

scholarly journals Peranan Intellectual Capital sebagai Mediasi antara Corporate Social Responsibility dan Kinerja Perusahaan Perbankan

2021 ◽  
pp. 22-31
Author(s):  
Fivi Anggraini ◽  
Daniati Puttri ◽  
Wina Septriani ◽  
Zefriyenni
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Company Performance ◽  
Long Run ◽  
Close Relationship ◽  
And Performance ◽  
Capital Development ◽  
Corporate Social

Corporate social responsibility activity is a strategy that contributes to the improvement of company performance in the long run. Investment on intellectual capital development has a close relationship with stakeholders through corporate social responsibility activities that eventually affect company performance. This study aims to examine the role of intellectual capital as a mediator between corporate social responsibility and banking company performance. The samples for this study were 20 bank companies that were listed on the Indonesia Stock Exchange (IDX) in year 2014-2018. The findings have proved empirically that intellectual capital as a mediating variable has a significant effect on the relationship between corporate social responsibility and performance of bank companies. Therefore, bank companies are expected to invest more intangible assets or intellectual capital and deliver their corporate social responsibility activities. As an implication of this study, the bank companies must carry out activities that provide added and unique values from their corporate social responsibility programs because the programs are the company's responsibility to fulfil the applicable regulations, community and their environment.

scholarly journals Does BOC`'s Characteristics Moderate The Effect of Corporate Social Responsibility on Performance?

2021 ◽  
Vol 6 (2) ◽  
pp. 137-146
Author(s):  
Muhammad Taufik ◽  
Tommy William
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Education Level ◽  
Dependency Theory ◽  
Mining Company ◽  
Mining Companies ◽  
And Performance ◽  
Corporate Social ◽  
The Relationship

This study investigates the moderation of BOC`'s size and education level the relationship between corporate social responsibility (CSR) and performance which is proxied on Tobins Q, ROA, and ROE. The investigation was observed using the resource dependency theory (RDT) and stakeholder theory paradigms. Data were collected from mining companies listed on the Indonesia Stock Exchange for the 2015-2019 period with a total of 735 data and regressed using panel data techniques. The insignificant effect was found between CSR towards Tobins Q and ROA that indicate mining company focused on reputation and comply to regulatory than moral values. Meanwhile, CSR has significant effects to increase ROE that indicates mining companies tend to approach capital owners. BOC`'s size was unpredispose to moderate between CSR and Tobins Q, ROA, ROE that confirm BOC dodge CSR around. The extremity point is BOC`s education level has negative moderate between CSR and Tobins Q. The key strength of this work adds to the growing literature body of BOC`s characteristics moderate CSR on performances types and has demonstrated the impartiality in CSR.

scholarly journals Enterprise Financial Characteristics and Corporate Social Responsibility Costs of Oil and Gas Businesses in Nigeria

2021 ◽  
Vol 28 (42) ◽  
pp. 142-162
Author(s):  
Rapheal Oluchukwu Ugbor ◽  
Oliver Ikechukwu Inyiama ◽  
Cordelia Onyinyechi Omodero ◽  
Ethel Chinakpude Inyiama
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Oil And Gas ◽  
Stock Exchange ◽  
Firm Age ◽  
Financial Leverage ◽  
Modern Approach ◽  
Financial Characteristics ◽  
Corporate Social ◽  
Total Sales

Abstract This work evaluated the effect of entity characteristics on company social responsibility costs of oil and gas firms in Nigeria for 2010 - 2019. The independent variables of the study and measures of firm characteristics are total assets, total sales, financial leverage and firm age while the independent variable is corporate social responsibility. A sample of three firms was selected out of a population of eleven oil and gas businesses on the Nigeria Stock Exchange during the period. Supporting data were obtained from the selected firms and analyzed using multiple regression analysis. Findings from the analysis suggest that both total assets and total sales positively and significantly affect the corporate social responsibility costs of the firms. It was also found that financial leverage positively and insignificantly affects the corporate social responsibility costs of the firms. Finding further reveals that firm age negatively and insignificantly affects corporate social responsibility costs of the firms. In the light of the findings, it was recommended that the firm managers should invest in assets especially long-term assets that will yield future streams of returns for their firms. This is because investment in assets improves production and promotes the corporate social responsibility performance of the firms. It was also recommended that the firm managers should promote their products through various product promotion channels as total sales boast firm profitability and promote corporate social responsibility performance. It was further recommended that the firm managers should increase the proportion of debts in their firms’ capital structure. It was finally recommended that firm managers should use a modern approach while implementing their corporate social responsibility programs as opposed to the old style.

scholarly journals SUATU PERBANDINGAN PENGATURAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DI TAIWAN DAN DI INDONESIA

2017 ◽  
Vol 24 (1) ◽  
pp. 65
Author(s):  
Sri Bakti Yunari
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Research Method ◽  
Government Regulation ◽  
Stock Exchange ◽  
Securities Market ◽  
Environmental Responsibility ◽  
Taiwan Stock Exchange ◽  
Limited Company ◽  
Corporate Social

Regulation comparison between Corporate Social and Environmental Responsibility (CSER) in Indonesia and Corporate Social Responsibility in Taiwan, aiming to compare the regulation of CSR in Taiwan and CSER in Indonesia. This Comparison carried out using the normative research method, which analyzed descriptively illustrating that regulation CSER at Art 74 Indonesian Law No. 40 of 2007 on Limited Company in conjuction with Government regulation Number 47 of 2012 on Social and Environmental Responsibility of limited company compared with Corporate Social Responsibility Regulation in Taiwan as required by the Taiwan Stock Exchange Corporation (TWSE) and GreTai Securities Market (GTSM)

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