scholarly journals A STUDY CASE ON CSR AND MANAGERIAL CULTURE IN THE EASTERN ROMANIAN PRIVATE BUSINESS

2016 ◽  
Author(s):  
Roxana Mironescu
Keyword(s):  
Social Responsibility ◽  
Business Growth ◽  
Company Strategy ◽  
Managerial Culture ◽  
Basic Set ◽  
Advantageous Position ◽  
The Difference ◽  
Corporate Social ◽  
The Impact ◽  
A Company

The Corporate Social Responsibility (CSR) is a prerequisite for business growth, through innovation and business opportunities providing, in order to make the difference between companies, in the high competitive environment. In our view, the CSR must be integrated and developed inside the company strategy, as its basic set of moral values and principles that reflect the company goals. In this scientific approach, we have explained the concept of Social Responsibility both in terms of theory and as an analysis support for practical issues, in some eastern Romanian companies. The paper is oriented for achieving two main goals: to determine the main Social Responsibility actions made by the companies and to demonstrate the importance of their implementation; to explore the impact of the CSR activities on an expected advantageous position of these companies on their markets. Considered as a direct beneficiary of the community where it belongs, the company returns a part of its success to the community through its active participation in the critical general problems. A company that does not respect the environment, the community, its employees or the ethical principles, will lose credibility and will move away customers and suppliers.

scholarly journals Implementasi Corporate Social Responsibility PT. Pertamina (Persero) pada Program Siswa Mengenal Nusantara

2021 ◽  
Vol 9 (2) ◽  
pp. 85-96
Author(s):  
Afifah Izzaturrahmi Ibrahim ◽  
Lukiati Komala Erdiyana ◽  
Aat Ruchiat Nugraha
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Qualitative Data ◽  
Access To Information ◽  
Data Types ◽  
Information And Communication ◽  
Corporate Social ◽  
The Impact ◽  
A Company ◽  
Student Program

ABSTRACT The diversity of tribes, religions, races, and between groups for the Indonesian people is a strength to build a great nation. The younger generation's understanding of the cultural diversity of Indonesia is fading due to the impact of globalization, so an education program for love of the homeland is needed. One of the educational programs is the Student Know the Archipelago Program which is sponsored by a company that is part of a State-Owned Enterprise (BUMN) conducted by PT. Pertamina in Papua Province. The purpose of this research is to know about implementing Corporate Social Responsibility through the student program to know Nusantara by PT Pertamina (Persero). The research method used is a descriptive study with qualitative data types through data collection techniques conducted utilizing interviews, observations, and literature studies. The results showed that in the planning phase of PT Pertamina SMN CSR program which refers to the concept of Hohnen shows there is still some inconformity implementation of CSR program due to the condition of Papua area that has limitations in access to information and communication. This limitation can make the lack of a valid CSR program SMN 2018 held by PT. Pertamina (Persero) in campaigning for the diversity of Indonesian culture. Simpulan showed that PT. Pertamina has been striving to be able to realize the CSR program as a manifestation of the responsibility of BUMN present for the state.  

scholarly journals CORPORATE SOCIAL RESPONSIBILITY AS A CORPORATE GREEN ACCOUNTING IMPLEMENTATION

2021 ◽  
Vol 3 (2) ◽  
pp. 178-185
Author(s):  
Rahma Sandhi Prahara ◽  
Diah Syifaul A'yuni
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
New Paradigm ◽  
Green Accounting ◽  
Business Decisions ◽  
The Right ◽  
Corporate Social ◽  
The Impact ◽  
A Company

The phenomenon of environmental multicrisis occurring today has created a new paradigm of Green Accounting. The concept of Green Accounting directs corporations to make business decisions at an advantage that not only leads to profit orientation but also to the environment and society around the company. Of course, the domino effect of these concerns and considerations is that corporate sacrifices in the form of assets / assets may even be more than that. The role of corporations in supporting Green Accounting is the implementation of Corporate Social Responsibility (CSR). CSR is the moral responsibility of a company to its social, economic, and environmental strategies because of the impact of its operations so that it is expected to contribute benefits to society and the environment. If it is related to Green Accounting, then this will be the right concept to support the 2030 SDGs program.

scholarly journals Konsep dan Penerapan Model Kebijakan Corporate Environmental Responsibility di Indonesia

2020 ◽  
Vol 15 (2) ◽  
pp. 89-107
Author(s):  
Syamsudin Isnaini ◽  
Amalia Diamantina
Keyword(s):  
Social Responsibility ◽  
Secondary Data ◽  
Environmental Responsibility ◽  
Corporate Environmental Responsibility ◽  
Conceptual Approach ◽  
Economic Interests ◽  
Policy Model ◽  
Corporate Social ◽  
The Impact ◽  
A Company

The friction between economic interests and environmental interests has become a serious problem today. The friction between the two interests is evident in the activities of a company, therefore a company is given responsibility for the impact caused by its activities. This responsibility is “corporate social and environmental responsibility”. However, the term "Corporate Social Responsibility (CSR)" is often used in Indonesian society. The use of this term has a legal consequence, namely that the company's responsibility is only social responsibility, while environmental responsibility does not exist. Departing from these problems, this study will focus on discussing problems regarding the “Corporate Environmental Responsibility (CER)” policy model in Indonesia, particularly regarding the CER policy model, and the types of CER policies. This research is a normative juridical research with a statutory approach and a conceptual approach. The data used is secondary data in the form of laws and regulations and news about company and / or government programs in the field of environmental management. Based on the research results, it is known that the CER policy model clarifies and reinforces the regulation of corporate responsibility towards environmental aspects, CER policies can come from corporate initiatives or come from government initiatives.

scholarly journals The Impact of Corporate Social Responsibility Information Richness on Trust

2014 ◽  
Vol 8 (2) ◽  
pp. 67 ◽  
Author(s):  
Rafeah Mat Saat ◽  
Mohamad Hisyam Selamat
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Corporate Ethics ◽  
Media Richness Theory ◽  
Information Richness ◽  
Corporate Social ◽  
The Impact ◽  
The Relationship ◽  
A Company ◽  
Different Levels

Corporate Social Responsibility (CSR) is a concept that describes the relationship between company  and society. The way a company portrays corporate ethics and social initiatives can evoke strong positive reactions among consumers. The emergence of Internet creates a new communicating culture and gives an idea for a company to deliver their CSR message. Applying Media Richness Theory (MRT) in CSR message is believed could facilitate trust among consumer. Thus, this study aims to examine the impact of different level of CSR information richness with consumers trust towards the company. This study divides trust into three components that are competence, benevolence and integrity. An experimental design consisting of different levels of CSR information is selected (rich CSR information, lean CSR information and no CSR information as a control condition). The finding shows that rich CSR information has impacted on competence and integrity but not on benevolence. Result from this study is believed can assist companies in setting up their CSR communicating strategy in engaging consumers’ trust.

scholarly journals Landmarks of Corporate Social Responsibilities in Romania

2014 ◽  
Vol 26 ◽  
pp. 53-62
Author(s):  
Mirela Teodorescu
Keyword(s):  
Sustainable Development ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Community Involvement ◽  
Local Level ◽  
Corporate Identity ◽  
Commercial Success ◽  
Corporate Social ◽  
The Impact ◽  
A Company

Currently, the image of a company, its corporate identity and culture have become of fundamental importance. Involvement in the community is necessary for a company that wants to ensure not only commercial success but also the respect in which society operates. Donations, sponsorship and corporate social responsibility are forms that companies can interact with the community in which it operates. The difference between a company's social responsibility and philanthropy is that the former involves the development of a strategy for community involvement and partnerships in which the company has in turn gain, while in the case of philanthropy, NGO strategy is oriented towards solving the problems of beneficiaries. Corporate Social Responsibility is a concept increasingly more present in Romanian business society. Obviously, the main driver in this process have established multinationals that have done a transfer of organizational culture locally. Like almost every important concept, undergo accelerated assimilation needs, has become more like a fashion initially, than as a result of full awareness of the needs. As expected in an economic and social framework rather immature and unstable social responsibility in Romania was valued more for its commercial valences than the ethical. In a market that was becoming increasingly competitive, players quickly discovered the potential of this dimension in the construction process of the image and reputation building, as the prerequisite for commercial success in the short and medium term (Hawkins, 2006). I want to emphasize from the outset that, the complexity of processes and phenomena referred to, the impact they have on the living standards and health of the population, Sectoral Strategies for Sustainable Development, which will be launched today, concern equally to state authorities at central and local level, and each of Romanian citizens. Therefore, it is natural to train as many social partners in public debates on sectoral strategies launched during the session, so that they integrate with society's expectations Romanian, medium and long term, says President Ion Iliescu in opening allocution of First Session on Strategy of Sustainable Development of Romania “Horizon 2025” (Ion Iliescu, 2004).

scholarly journals DO GOVERNMENT AND PRIVATE SHARIA COMMERCIAL BANKS PRACTICE SIMILAR FINANCIAL SOCIAL RESPONSIBILITY DISCLOSURE?

2018 ◽  
Vol 15 (2) ◽  
pp. 71-99
Author(s):  
Nurdin Nurdin ◽  
Mir’atun Mir’atun
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Boards Of Directors ◽  
Supervisory Boards ◽  
The Difference ◽  
Conventional Banks ◽  
Corporate Social ◽  
Islamic Companies ◽  
The Impact

Previous studies highlight the relationship between Corporate Governance and Corporate Social Responsibility. Good corporate governance has been found significantly influence the level of a company social responsibility whether in conventional or Islamic companies context. Most of the studies focus of the studies focus on conventional banks or Islamic banks belong to government or private actors. However, limites or even none of the studies has tried to compare the impact of corporate governance on social responsibility between government and private owned sharia banks. Through quantitative method, we studied the differences between government and private owned sharia banks using six sharia banks samples. The sample was purposively selected from Indonesian Bank website. Our data analysis shows that all three variables; independent commissioners, boards of directors, and sharia supervisory boards are significantly impact the companies’ corporate social responsibility practices. Eventhough, the difference between government and private owned sharia banks in social responsibilty practices is not significant, the result shows that the level compliance of government sharia banks towards social responsibiity is higher than private sharia banks. This might prove that government sharia banks might more commit to social welfare than private sharia banks. Future reseach with more samples and variables might be required to make the finding more valid.

scholarly journals The Impact of Corporate Social Responsibility on Corporate Performance - Evidence From Listed Companies in the Sports Industry in China

2018 ◽  
Vol 7 (4) ◽  
pp. 107
Author(s):  
Yanwu Li
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Corporate Performance ◽  
Listed Companies ◽  
Economic Benefits ◽  
Sports Industry ◽  
Corporate Social ◽  
The Impact ◽  
A Company

Maximizing profits has always been the goal and principle pursued in a company’s development. Based on this so-called business principle, companies often blindly pursue economic interests, leaving behind environmental protection and even labor rights and consumer interests, which cause many negative externalities. With the continuous development of the society and the economy, the society no longer evaluates the corporate performance of a company based on its financial performance alone. The society now expects a company not only to improve its financial performance, but also fulfill its social responsibility obligations. However, a large number of companies in China do not put their social responsibility in place. The expenditures on environmental governance, the rights of employees and small/medium investors, along with the intensity of public charity donations, are still unqualified. While the society strongly encourages companies to fulfill their social responsibility, some other parties believe that fulfilling corporate social responsibility increases the cost of a company, which consequently has a negative impact on the financial performance of the company. As a result, whether there is a need for companies to fulfill social responsibility, whether the economic benefits and corporate social responsibility are mutually antagonistic, and how companies should balance their own operations, management and fulfillment of social responsibility, need to be further studied.As an important part of the H-industry, the sports industry has a positive effect on optimizing the industrial structure, expanding domestic demand, and promoting employment. It has developed into a new long-term point in promoting urban economic development. However, at present, there has been little research on the capital management of listed companies in the sports industry. Therefore, based on the Chinese market environment, this paper listed investigates companies in the sports industry. It attempts to find out how the implementation of corporate social responsibility in the Chinese sports industry impacts the corporate performance. This paper uses panel data of 16 listed companies in the sports industry between 2009 and 2016, and rules out the possibility of spurious regression through a series of preliminary tests. Panel correction error model, asymptotic fixed effect model, super-efficiency DEA-Tobit model and threshold panel model are utilized to analyze the influence of fulfilling corporate social responsibility (CSR) on the corporate performance of listed companies in the sports industry in China.

scholarly journals Pengaruh Agresivitas Pajak Pada Corporate Social Responsibility dengan Profitabilitas sebagai Variabel Moderasi

2018 ◽  
pp. 170 ◽  
Author(s):  
Ni Wayan Ristiari Jananti ◽  
Ery Setiawan
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Participant Observation ◽  
Sampling Technique ◽  
Tax Aggressiveness ◽  
Csr Disclosure ◽  
Corporate Social ◽  
The Impact ◽  
A Company

A company has a social and environmental responsibility to make a profit. Corporate social responsibility (CSR) is the company's commitment to be responsible for the impact of the company's operations on social, economic and environmental dimensions. The high level of CSR disclosure of a company can be affected by tax aggressiveness and profitability. This study aims to determine the effect of tax aggressiveness on CSR and to determine whether profitability moderate the influence of tax aggressiveness on CSR.This study focuses on property and real estate sector in Indonesia Stock Exchange. The method of determining the sample used is non probability sampling with purposive sampling technique. Data collection using non participant observation method. “Data analysis technique used is test of Moderated Regression Analysis (MRA).” The results showed that tax aggressiveness has a positive effect on CSR and profitability able to moderate the influence of tax aggressiveness on CSR. The implications of the research, theoretically proving the theory of legitimacy in the context of tax aggressiveness and are practically expected to contribute positively to the parties concerned. Keywords: corporate social responsibility, tax aggressiveness, profitability.

Pengaruh Tata Kelola Perusahaan terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan (Studi Perbandingan pada Bank Umum Syariah Milik Pemerintah dan Milik Swasta)

2018 ◽  
Vol 6 (1) ◽  
pp. 65-90
Author(s):  
Nurdin Nurdin
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Boards Of Directors ◽  
Supervisory Boards ◽  
The Difference ◽  
Conventional Banks ◽  
Corporate Social ◽  
Islamic Companies ◽  
The Impact

Previous studies highlight the relationship between Corporate Governance and Corporate Social Responsibility. Good corporate governance has been found significantly influence the level of a company social responsibility whether in conventional or Islamic companies context. Most of the studies focus of the studies focus on conventional banks or Islamic banks belong to government or provate actors. However, limites or even none of the studies has tried to compare the impact of corporate governance on social responsibility between government and private owned syariah banks. Through quantitative method, we studied the differences between government and private owned syariah banks using six syariah banks samples. The sample was purposively selected from Indonesian Bank website. Our data analysis shows that all three variables; independent commissioners, boards of directors, and sharia supervisory boards are significantly impact the companies’ corporate social responsibility pactices. Eventhough, the difference between government and private owned syariah banks in social responsibilty practices is not significant, the result shows that the level compliance of government syariah banks towards social responsibiity is higher than private syariah banks. This might prove that government syariah banks might more commit to social welfare than private syariah banks. Future reseach with more samples and variables might be required to make the finding more valid.

Corporate social responsibility and bankruptcy

2019 ◽  
Vol 36 (2) ◽  
pp. 130-153 ◽  
Author(s):  
Elizabeth Cooper ◽  
Hatice Uzun
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Matched Sample ◽  
Content Type ◽  
Financial Failure ◽  
Research Questions ◽  
The Difference ◽  
Corporate Social ◽  
A Company

Purpose This paper aims to examine corporate social responsibility (CSR) and corporate bankruptcy. Specifically, the authors ask the following research questions: Does CSR play a role in determining the likelihood of bankruptcy? Does CSR explain the difference in the probability of that firm eventually reorganizing and emerging from bankruptcy? Design/methodology/approach The authors address these questions by testing three CSR theories using a sample of 78 firms that filed for Chapter 11 bankruptcy during the period 2007 to 2014 along with a matched sample of firms that did not. Findings Overall, the findings indicate that stronger CSR firms are less likely to become bankrupt relative to weaker CSR firms, all else being equal. This result is in line with the stakeholder theory of CSR. However, results do not support the conjecture that CSR matters when it comes to bankruptcy emergence. While CSR seems to influence whether a company experiences bankruptcy in the first place, having strong CSR does not seem to help a firm once it has filed for Chapter 11. Research limitations/implications This paper extends the existing CSR literature but looks at CSR not from the angel of financial “success” but rather from financial “failure”. Practical implications The results could potentially help academics and practitioners alike in seeking understanding and reason behind CSR involvement and bankruptcy avoidance and success. Originality/value This is the first paper to test whether CSR plays a role in bankruptcy. The authors use a recent sample of firms with CSR scores that experienced a bankruptcy and a matched sample of CSR-scored firms that did not experience bankruptcy.

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