The relationship between corporate social responsibility and bankruptcy risk mediated by corporate performance

Development of financial performance in the application of Good Corporate Governance and Corporate Social Responsibility which affects the values of honesty private individuals, in order to be able to run the accountability, value for money, fairness in financial management, transparency, control, and free of conflicts of interest (independence). The main concern in this study is focused on achieving value personal spirituality through the financial performance and capabilities of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) in moderating the relationship with the financial performance of value personal spirituality. This study is a descriptive verifikatif. The unit of analysis in this study was 15 companies in Indonesia with a policy that has been applied through the concept since January of 2008 until now, with the support of the annual report of the company, the company's financial statements, company reports to the disclosure of Good Corporate Governance and Corporate Social Responsibility in the annual report. Overall reports published successively during the years 2008-2011. The results of this study indicate financial performance affects the value of personal spirituality, and for variable GCG obtained results that could moderate the relationship of financial performance to the value of personal spirituality. But for the disclosure of CSR variables obtained results can’t moderate the relationship with the financial performance of personal spirituality.

The Effect of Business Strategy on Corporate Social Responsibility Activities and Corporate Performance

Korean Accounting Journal ◽

10.24056/kaj.2018.05.006 ◽

2018 ◽

Vol 27 (3) ◽

pp. 127-161

Author(s):

Yu-Jin Kim ◽

Ji-Yeun Hong

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Business Strategy ◽

Corporate Performance ◽

Corporate Social

The Principle of 'Free, Fair and Informed Consent' and Its Application to Natural Resources Project Developments in the Developing World; To What Extent Does 'Corporate Social Responsibility' Influence the Relationship between Oil Companies and Their Host Governments? Averting the Oil Curse. Case Study Uganda

SSRN Electronic Journal ◽

10.2139/ssrn.2552296 ◽

2015 ◽

Author(s):

Robert Ongom Cwinya-ai

Keyword(s):

Corporate Social Responsibility ◽

Informed Consent ◽

Social Responsibility ◽

Natural Resources ◽

Developing World ◽

Oil Companies ◽

Oil Curse ◽

Corporate Social ◽

The Relationship

Corporate Social Responsibility and Government: The Role of Discretion for Engagement with Public Policy

Business Ethics Quarterly ◽

10.1017/beq.2021.17 ◽

2021 ◽

pp. 1-29

Author(s):

Jette Steen Knudsen ◽

Jeremy Moon

Keyword(s):

Public Policy ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Integrated Framework ◽

The Law ◽

Corporate Social ◽

Relationship Of ◽

The Relationship

We investigate the relationship of corporate social responsibility (CSR) (often assumed to reflect corporate voluntarism) and government (often assumed to reflect coercion). We distinguish two broad perspectives on the CSR and government relationship: the dichotomous (i.e., government and CSR are / should be independent of one another) and the related (i.e., government and CSR are / should be interconnected). Using typologies of CSR public policy and of CSR and the law, we present an integrated framework for corporate discretion for engagement with public policy for CSR. We make four related contributions. First, we explain the dichotomous and the related perspectives with reference to their various assumptions and analyses. Second, we demonstrate that public policy for CSR and corporate discretion coexist and interact. Specifically, we show, third, that public policy for CSR can inform and stimulate corporate discretion and, fourth, that corporations have discretion for CSR, particularly as to how corporations engage with such policy.