scholarly journals Implementation of Corporate Social Responsibility Framework in Mining Companies

2019 ◽  
Author(s):  
Neni Yulianita ◽  
Nurrahmawati Nurrahmawati ◽  
Tresna Wiwitan
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Mining Companies ◽  
Corporate Social

The impact of the integrated reporting framework on corporate social responsibility (CSR) disclosures – the case of South African mining companies

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Barry Ackers ◽  
Susanna Elizabeth Grobbelaar
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
South African ◽  
Mining Industry ◽  
Integrated Reporting ◽  
Content Type ◽  
Stakeholder Orientation ◽  
Mining Companies ◽  
Corporate Social ◽  
The Impact

Purpose Despite initially being lauded as a revolutionary approach for companies to account to all stakeholders, the shareholder orientation of the international integrated reporting (<IR>) framework gave rise to questions about whether integrated reports would still sufficiently disclose pertinent corporate social responsibility (CSR) information. This paper aims to investigate the extent to which the <IR> framework has impacted the CSR disclosures contained in integrated reports of South African mining companies. Design/methodology/approach The study deployed a mixed methods research approach, involving thematic content analysis of the CSR disclosures contained in the integrated reports of mining companies with primary listings on the Johannesburg Stock Exchange. The resultant qualitative data were subsequently analysed using a T-test of difference. Findings The study observes that the release of the <IR> framework appears to have had a limited impact on the CSR disclosures in the integrated reports of most companies included in the study. However, where significant differences were identified, the CSR disclosures of some companies were positively impacted after the release of the <IR> framework, whilst others were negatively impacted. Research limitations/implications As South Africa is acknowledged as a leader in the global <IR> movement, the paper’s observations have global relevance and suggest that the fundamental principles of <IR> should be reconsidered to improve the alignment with stakeholders’ information needs, as originally conceived. Originality/value Despite the shareholder orientation of the <IR> framework, the global mining industry is acknowledged as being at the forefront of implementing CSR interventions to mitigate the adverse impacts of their operations on stakeholders, supporting a stakeholder orientation. As the adoption of <IR> continues to gain traction around the world, this paper’s contribution is that it represents one of the few papers to use the global reporting initiative G4 indicators to specifically examine the impact of <IR> framework on the CSR disclosures on the South African mining industry, where both <IR> and CSR reporting are quasi-mandatory disclosure requirements.

scholarly journals The Pengaruh Ukuran perusahaan dan Ukuran Komite Audit terhadap Pengungkapan Corporate Social Responsibility

Owner ◽  
2020 ◽  
Vol 4 (1) ◽  
pp. 48
Author(s):  
Jaenal Abidin ◽  
Siska Anggun Lestari
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Company Size ◽  
Mining Companies ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social

The purpose of this study was to determine the effect of company size on corporate social responsibility disclosure and to determine the effect of audit committee size on corporate social responsibility disclosure, and to determine the effect of company size and audit committee size together on corporate social responsibility disclosure in mining companies in the period 2014-2018. Data collection using secondary data obtained from the Indonesia Stock Exchange. The population in this study are mining companies listed on the Indonesia Stock Exchange. Sampling with puposive sampling method, there are 155 samples. The method of analysis uses multiple linear regression. The results of the study concluded that the size of the company and the size of the audit committee simultaneously had a significant effect on corporate social responsibility disclosure, company size had no significant effect on corporate social responsibility disclosure, and the size of the audit committee had a significant effect on corporate social responsibility disclosure.

scholarly journals MENILIK PENGHINDARAN PAJAK DI PERUSAHAAN PERTAMBANGAN

2021 ◽  
Vol 7 (2) ◽  
pp. 201-214
Author(s):  
Dhinda Nuramalia ◽  
Dianwicaksih Arieftiara ◽  
Noegrahini Lastiningsih
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Director General ◽  
Linear Regression Method ◽  
Corporate Taxes ◽  
Purposive Sampling ◽  
Mining Companies ◽  
Corporate Social

ABSTRAKPenelitian ini merupakan penelitian kuantitatif yang bertujuan untuk menganalisis pengaruh pengungkapan corporate social responsibility, kepemilikan institusional, dan profitabilitas terhadap agresivitas pajak. Populasi pada penelitian ini adalah seluruh perseroan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2016—2020 dan sampel penelitian dipilih menggunakan teknik purposive sampling. Analisis data penelitian menggunakan metode regresi linear berganda. Penelitian ini memberikan implikasi bahwa pada perusahaan pertambangan khususnya pada kurun waktu penelitan, aktivitas manajer terkait tanggung jawabnya terhadap lingkungan dan masyarakat tidak berorientasi pada pajak perusahaan, tetapi benar bermotifkan perhatian akan keberlanjutan operasional perusahaan (sustainability operation). Demikian pula pemilik yang berasal dari institusi melakukan pengawasan dan pengendalian manajer pada aspek strategis selain pajak perusahaan. Dari hasil riset ini terbukti pula bahwa profitabilitas perusahaan tidak menjadi hal yang dapat mendorong manajer melakukan aktivitas penghindaran pajak, terlebih pada saat masa pandemi sekarang ini banyak sekali insentif dan kebijakan yang dikeluarkan oleh Dirjen pajak untuk mendorong keberlangsungan ekonomi wajib pajak. ABSTRACTThis study is a quantitative study that aims to analyze the effect of the use of corporate social responsibility, institutional ownership, and profitability on tax aggressiveness. The population of this study were all mining companies listed on the Indonesia Stock Exchange in 2016-2020 and the research sample was selected using a purposive sampling technique. Analysis of research data using multiple linear regression method. This study shows that in mining companies, especially at the time of the study, activities related to environmental and community management are not related to corporate taxes, but are very beneficial for company operations. Likewise, owners who come from institutions that supervise and control managers in other strategic aspects besides corporate taxes. From the results of this study, it is also proven that company profitability is not something that can encourage managers to carry out tax avoidance activities, especially during the current pandemic, there are lots of incentives and policies issued by the Director General of Taxes to encourage the economic sustainability of taxpayers.

Corporate Governance, Karakteristik Perusahaan dan Pengungkapan Corporate Social Responsibility

2015 ◽  
Vol 2 (02) ◽  
pp. 203-217
Author(s):  
Heti Herawati
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Size ◽  
Hypothesis Test ◽  
Institutional Ownership ◽  
Sampling Procedure ◽  
Jel Classification ◽  
Firm Age ◽  
Mining Companies ◽  
Corporate Social

A B S T R A C T The issue of corporate responsibility disclosure (CSRD) grows widely. The purpose of this research is to examine empirically wether institutional ownership, independent board, profitability, firm size and firm age have influence toward CSRD of mining companies listed at IDX. This research has causal characteristic, that is is reviewing the relationship between institutional ownership, independent board, profitability, firm size and firm age has an effect CSRD. The population of this research is mining companies at IDX up to 2013. Sampling procedure utilities sampling purposive method. The number of sample uses 90 data and analyzed by multiple regression analysis. The result of hypothesis test shows that institutional ownership and independent board doesn’t have influence toward CSRD, whereas profitability, company size and age partially have influence towards CSRD. A B S T R A K Isu tentang pengungkapan corporate social responsibility berkembang dengan cepat. Penelitian ini bertujuan untuk menguji secara empiris, apakah kepemilikan institusional, dewan komisaris independen, profitabilitas, size perusahaan dan umur perusahaan mempunyai pengaruh terhadap pengungkapan corporate social responsibility perusahaan pertambangan yang listing di Bursa Efek Indonesia. Penelitian ini bersifat kausal yaitu mengkaji hubungan antara kepemilikan institusional, dewan komisaris independen, profitabilitas, size perusahaan dan umur perusahaan mempunyai pengaruh terhadap pengungkapan corporate social responsibility. Populasi dalam penelitian ini adalah perusahaan-perusahaan pertambangan yang telah terdaftar di BEI sampai dengan tahun 2013. Prosedur pemilihan sampel menggunakan metode purposive sampling. Jumlah sampel yang digunakan 90 dan dianalisis dengan metode regresi linier. Hasil pengujian hipotesis menunjukkan bahwa variabel kepemilikan institusional dan dewan komisaris independen yang tidak berpengaruh terhadap pengungkapan corporate social responsibility, sedangkan profitabilitas, size perusahaan dan umur perusahaan secara parsial berpengaruh terhadap pengungkapan corporate social responsibility. JEL Classification: G34, M14

Corporate social responsibility of the mining companies in Tanzania

2021 ◽  
pp. 46
Author(s):  
Paul Mtasigazya
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Resource Curse ◽  
Research Area ◽  
Local Communities ◽  
Mining Companies ◽  
Legal Enforcement ◽  
The Government ◽  
Corporate Social

This paper sets out to examine the neglected research area of corporate social responsibility (CSR) of the Mining Companies in Tanzania, and was guided by the following specific objectives: 1) to examine tax payment compliance of the mining companies in Tanzania; 2) to explore the extent to which mining companies donate local communities services in Tanzania; 3) to investigate the compliance of environment management Act of 2015; 4) to explore the challenges facing Tanzania in enforcing CSR of the mining companies. A case study design was used and the methods of data collection were interviews and documentary reviews. 74 respondents were selected by the author through purposive sampling. The findings revealed that there is poor practice of CSR due to none compliance of the mining companies on paying tax, environmental pollution in Tighthe river in north Mara, inadequate compensations to the relocated local communities in Tanzania as well as low contribution of mining companies to the National economy that have turned the Country into resource curse. Also, it was noted that some challenges such as weak legal enforcement and lack of government stake in the mining companies resulting into myth of mining companies’ social responsibility in Tanzania. It is therefore concluded that the government should increase its stake in Mining Companies as it is in Botswana and also establish comprehensive legal and regulatory framework for effective and efficient CSR in Mining sector in Tanzania.

Beyond corporate social responsibility. Towards a model for managing sustainable mining operations. Qualitative research based upon best practices

2015 ◽  
Vol 11 (3) ◽  
pp. 605-621 ◽  
Author(s):  
Jose Ventura ◽  
Cesar Sandro Saenz
Keyword(s):  
Corporate Social Responsibility ◽  
Best Practices ◽  
Social Responsibility ◽  
Environmental Sustainability ◽  
Three Dimensions ◽  
Mining Operations ◽  
Data Set ◽  
Content Type ◽  
Mining Companies ◽  
Corporate Social

Purpose – The aim of the study is to propose a model for conducting socially responsible operations in the mining industry, thriving to reach and sustain world-class standards in regard to profitability and environmental sustainability. The model uses a framework built upon a set of best practices in social responsibility by some of the largest mining companies in Peru. Design/methodology/approach – The methodology adopted emphasizes the scrutiny of best practices among 92 initiatives undertaken by 10 companies – 5 large and 5 mid-sized companies as measured by the ratio “amount of investment” – which contributed most to prevent social conflict escalation. Data set received input from in-depth interviews to managers in charge of social affairs as well as from interviews to social constituents – beneficiaries and local authorities. Content analysis supported data processing and analysis of results. Findings – Main findings comprise the following: distinct schemes for managing social responsibility in dependence upon impact evaluation indicators were found, which help to organize three models for conducting mining operations: traditional mining, up-to-date mining, and sustainability-oriented mining; evidence of distinct pathways undergone by large- and mid-sized companies in their quest to up-scale their corporate social responsibility profile. Originality/value – Overall results from this study suggest the feasibility to modeling the social responsibility of mining companies in accordance to three dimensions – social, economic, and environmental – that draw from the analysis of best practices undertaken by large- and mid-sized companies.

scholarly journals DETERMINAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (CSRD) PADA PERUSAHAAN PERTAMBANGAN PERIODE 2014-2018

2021 ◽  
Vol 10 (1) ◽  
pp. 116-131
Author(s):  
Maria Suryaningsih ◽  
Mulia Ningsih
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Ownership Structure ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Significant Positive Effect ◽  
Ownership Structures ◽  
Mining Companies ◽  
Corporate Social ◽  
Positive Effect

This research has a problem where the company implements corporate social responsibility with the existence of a law, not from awareness. Companies are also not yet aware of the benefits of implementing corporate social responsibility and there are still different previous researchers.This study aims to examine the effect of profitability, leverage, and ownership structure on corporate social responsibility. This study uses data from 15 mining companies listed on the Stock Exchange Index (IDX) during the period 2014 to 2018 using SPSS 24 software. The results showed that profitability had no effect on corporate social responsibility . Leverage has no effect on corporate social responsibility . Ownership Structure has a significant positive effect on corporate social responsibility . That is, high institutional ownership can increase the existence of corporate social responsibility actions and Simultaneously Profitability, Leverage and ownership structures simultaneously have a significant positive effect on corporate social responsibility .

scholarly journals Perception of host communities on the sustainability of the corporate social responsibility programs of Philippine mining companies

2020 ◽  
Vol 9 (2) ◽  
pp. 85-95
Author(s):  
Jackie Lou Oliva Raborar ◽  
Elizabeth O. Recio
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Social Issues ◽  
Mixed Method Research ◽  
Qualitative And Quantitative ◽  
Stakeholder Groups ◽  
Mining Companies ◽  
Mining Project ◽  
Corporate Social ◽  
Survey Questionnaires

The objective of this research is to provide the necessary framework and recommendations to help just completed Corporate Social Responsibility Programs of mining companies and eventually improve their existing implementation of SDMP for the benefit of the host communities. The researcher used the mixed-method research design wherein both the qualitative and quantitative approaches were utilized to better understand and validate the results. For the quantitative approach, survey questionnaires were administered to 376 respondents from the host communities during site visits. On the other hand, the qualitative approach used to interview and FGD to the various community representatives of the same host communities. The results revealed that the respondents are aware of the 1.5% budget of mining companies for SMDP and mining companies have adequate and professional personnel that run the operations of SMDP projects. However, it was found that mining companies have an incomplete set of SMDP documents kept in their offices. The results also revealed that the respondents of the five Barangays have strongly agreed that there are social issues raised against the mining project but they disagreed on the stakeholder groups are satisfied with the process.

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