scholarly journals Corporate Social Responsibility (CSR) during Covid-19 Pandemic: The Implementation from Unicorn Companies

2021 ◽  
Vol 1 (2) ◽  
pp. 33-44
Author(s):  
Kurniawan Aji Prabowo
Keyword(s):  
Essential Role ◽  
Qualitative Data ◽  
Basic Needs ◽  
Annual Reports ◽  
New Normal ◽  
News Reports ◽  
Interview Method ◽  
Qualitative Research Design ◽  
The Government ◽  
Corporate Social

The COVID-19 pandemic has become a global problem. COVID-19 affects how companies handle employees, customers, and, therefore, the community. Unicorn companies have an essential role in overcoming the pandemic, and they are partnered with the Indonesian government to assist the government in fighting Covid-19. Unicorn companies use the CSR program in helping the community to face the pandemic and the new normal era. This paper aims to explain the response of Indonesian unicorn companies in handling the pandemic through CSR and explain why CSR is useful and necessary in facing the new normal era. The approach was taken in this paper was to survey the literature such as previous studies, annual reports, and news reports on the CSR program from Indonesian unicorn companies during the Covid-19 pandemic, especially CSR for vital stakeholders such as employees, customers, communities, and societies. Employees, consumers, and communities are the foremost significantly suffering from Covid-19. Indonesia's unicorn companies specialize in CSR in several sectors like basic needs, healthcare support, and education. CSR in the community is carried out by Tokopedia with the Nakamate program, while Go-Jek carries out CSR for consumers by providing in-app telemedicine. Besides that, Gojek also assists its driver-partners with financial assistance. On the other hand, other unicorns such as Traveloka, OVO, Bukalapak carry out CSR by donating money, medical equipment, and basic needs to communities affected by the pandemic. This study only adopted a descriptive qualitative research design; consequently, the data obtained were somewhat limited. Further, research can use the interview method with stakeholders to get a more in-depth review. To the best of the author's knowledge, this paper is one of the few studies to propose research on the CSR of unicorn companies in Indonesia during the COVID-19 pandemic, obtained from qualitative data collected during the pandemic.

scholarly journals Corporate Social Responsibility (CSR) Practice of Cellular Phone Companies in Bangladesh

IIUC Studies ◽  
2014 ◽  
Vol 8 ◽  
pp. 59-80
Author(s):  
Sayema Hoque ◽  
Tanzina Chowdhury
Keyword(s):  
Health Care ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Poverty Alleviation ◽  
Cellular Phone ◽  
Economic Resources ◽  
Annual Reports ◽  
Potential Benefits ◽  
The Government ◽  
Corporate Social

Cellular phone companies have occupied a significant position in the economy of Bangladesh. It has become one of the most profitable sectors as well as a big contributor to the government exchequer of this country. A great deal of economic resources is being utilized in this particular industry. Being an integral part of the society the companies operating within this industry are supposed to contribute towards social welfare through performing corporate social responsibility (CSR). In this backdrop, this study attempts to provide an overview of the CSR practices of the cellular phone companies of Bangladesh with special reference to the nature and impact of those practices. Based on the information provided in the annual reports and websites of respective companies the study has reached a conclusion that all the cellular companies except Airtel are engaged in CSR practices of some sort or other such as education, empowerment & poverty alleviation, environment, health care and others. However, there is still room for expanding CSR related activities to gain the potential benefits. DOI: http://dx.doi.org/10.3329/iiucs.v8i0.20403 IIUC Studies Vol.8 December 2011: 59-80

Corporate social responsibility disclosures in Malaysia: evidence from large companies

2017 ◽  
Vol 13 (1) ◽  
pp. 177-202 ◽  
Author(s):  
Abdelkader Sadou ◽  
Fardous Alom ◽  
Hayatullah Laluddin
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Empirical Studies ◽  
Annual Reports ◽  
Future Research ◽  
Government Ownership ◽  
Content Type ◽  
The Government ◽  
Corporate Social

Purpose The purpose of this study is to examine whether there is any improvement in the extent and quality of corporate social responsibility disclosures (CSRD) in Malaysia between 2011 and 2014 and to determine the factors that influence the extent and quality of CSRD in these two years. Also, this study examines the methods of disclosures and the items that largest Malaysian companies addressed. Design/methodology/approach A self-constructed CSR is utilised to measure the extent and quality of CSRD in the annual reports of the top 71 Malaysian companies listed in Bursa Malaysia for the years 2011 and 2014. Multiple regressions along with their associated toolkits for data verification and diagnostic tests are used to assess the improvement in CSRD between 2011 and 2014 and the factors that affect CSRD. Findings Results show a slight increase in the extent and quality of CSRD between 2011 and 2014. With regards to the factors influencing CSRD, only awards are found to be significant in determining the extent and quality of CSRD either in 2011 or in 2014. Board size, ownership concentration, independent non-executives and return on assets influence both the extent and quality of CSRD in 2011. Director ownership and firm size determine the extent and quality of CSRD in 2014. Government ownership only influences the extent of CSRD in 2011. Research limitations/implications Some traditional limitations are found to be considered in future research, such as the use of annual reports as the only source of CSRD information. Results support the legitimacy theory that assumes that Malaysian companies disclose CSR information as a reflection of the incidents that happen in that environment of the firm without ignoring the role of the government in pushing those companies towards being socially responsible by issuing regulations, or in motivating those companies by introducing awards and giving fiscal facilities. Practical implications The results help the policymakers to introduce more awards in some domains that were less addressed by Malaysian companies and also to examine the causes behind the non-influence of the new Malaysian Code on Corporate Governance (MCCG 2012) on CSRD. Originality/value The study can be considered as one of the limited empirical studies that assess the changes in CSRD before and after the issuance of MCCG 2012 in Malaysia.

scholarly journals Unfolding the Impacts of a Prolonged COVID-19 Pandemic on the Sustainability of Culinary Tourism: Some Insights from Micro and Small Street Food Vendors

2022 ◽  
Vol 14 (1) ◽  
pp. 497
Author(s):  
Vanessa Gaffar ◽  
Benny Tjahjono ◽  
Taufik Abdullah ◽  
Maya Sari ◽  
Rofi Rofaida
Keyword(s):  
Data Analysis ◽  
Thematic Analysis ◽  
Qualitative Data ◽  
Tourism Industry ◽  
Structured Interviews ◽  
New Normal ◽  
Street Food ◽  
Culinary Tourism ◽  
Dynamic Impacts ◽  
The Government

Our study reveals the impacts of various COVID-19-related restrictions on the culinary tourism industry by exploring how street food vendors deal with this unprecedented encounter. The data were collected through semi-structured interviews of 20 street food vendors and later analyzed using qualitative data analysis, focusing on the thematic analysis of coded interview transcripts, as a basis for generalization of our findings. This study unfolds the knock-on effects of the lock-down, social distancing, and movement restrictions imposed on the street food vendors and sheds light on how the culinary tourism industry can become more resilient and sustainable in facing a future or recurring pandemic. Understanding the dynamic impacts of the pandemic will offer insights for the culinary tourism industry and the government in the development of relevant policies to alleviate those impacts and protect the culinary tourism industry in the ‘new normal’ post-pandemic era.

scholarly journals PENGARUH CORPORATE SOCIAL RESPONSIBILITY SEBAGAI DEDUCTIBLE EXPENSE TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN PERTAMBANGAN

2021 ◽  
Vol 19 (2) ◽  
pp. 117
Author(s):  
Mudrika Berliana As sajjad ◽  
Dewi Ayu Puspita ◽  
Sudarno Sudarno
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Transfer Pricing ◽  
Sampling Technique ◽  
Annual Reports ◽  
Tax Aggressiveness ◽  
Purposive Sampling ◽  
Mining Companies ◽  
The Government ◽  
Corporate Social

ABSTRACT The pros and cons of the obligation to carry out and disclose Corporate Social Responsibility (CSR) by companies make the government provide incentives through taxes. The tax incentive is stated in Law No. 38 of 2008, which states that CSR costs can be categorized as deductible expenses or as a deduction from taxable income. The law can provide an opening for companies to carry out tax aggressiveness. This study aims to analyze and prove the effect of CSR as deductible expense on tax aggressiveness in mining companies in Indonesia. The data source used is secondary data from financial reports and annual reports of mining companies for the 2017-2019 period which can be downloaded at www.idx.co.id. The sample selection used purposive sampling technique and data processing was carried out through multiple linear analysis with SPSS software. The results showed that CSR as deductible expense on tax aggressiveness and capital intensity had no effect on tax aggressiveness.Keywords: Exchange Rate, Tax Rate, Tunneling Incentive, Transfer Pricing ABSTRAK Pro dan kontra atas kewajiban melaksanakan dan mengungkapkan Corporate Social Responsibility (CSR) oleh perusahaan membuat pemerintah memberikan insentif melalui pajak. Insentif pajak tersebut tertuang dalam Undang-Undang Nomor 38 Tahun 2008, yang menyatakan bahwa biaya CSR dapat dikategorikan sebagai biaya yang dapat dikurangkan atau sebagai pengurang penghasilan kena pajak. Undang-undang tersebut dapat memberikan celah bagi perusahaan untuk melakukan agresivitas pajak. Penelitian ini bertujuan untuk menganalisis dan membuktikan pengaruh CSR sebagai biaya pengurang terhadap agresivitas pajak pada perusahaan pertambangan di Indonesia. Sumber data yang digunakan adalah data sekunder berupa laporan keuangan dan laporan tahunan perusahaan pertambangan periode 2017-2019 yang dapat diunduh di www.idx.co.id. Pemilihan sampel menggunakan teknik purposive sampling dan pengolahan data dilakukan melalui analisis linier berganda dengan software SPSS. Hasil penelitian menunjukkan bahwa CSR sebagai biaya pengurang terhadap agresivitas pajak dan intensitas modal tidak berpengaruh terhadap agresivitas pajak.Kata kunci: Nilai Tukar, Tarif Pajak, Tunneling Incentive, Transfer Pricing

scholarly journals Hubungan antara Kinerja Program CSR dengan Potensi Konflik Sosial di Masyarakat Sekitar Wilayah Pertambangan

2017 ◽  
Vol 1 (1) ◽  
pp. 1
Author(s):  
Widya Hasian Situmeang ◽  
Mahmudi Siwi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Quantitative Method ◽  
Qualitative Data ◽  
Social Conflict ◽  
Mining Area ◽  
Spearman Correlation ◽  
Spearman Correlation Test ◽  
The Government ◽  
Corporate Social

Mining corporations were a kind of industry that supposed to run corporate social responsibility (CSR). The government has set the law about the implementation of CSR. CSR implementation was one of the ways to reduce conflict between corporation and community around the mining area. This research conducted to reveal the correlation between CSR implementation and social conflict potencies, both vertically and horizontally in community around mining area. This research used quantitative method and supported by qualitative data in Desa Lulut, Kecamatan Klapanunggal, Kabupaten Bogor, using Rank Spearman correlation test. The result of this research by quantitative approach reveal no correlations between CSR implementation by a mining corporation in West Java with conflict potency, both vertically and horizontally. Otherwise, qualitative data were collected during the research; give some explanations why there was no correlation between variable of CSR implementation and social conflict potency in mining area community.Keywords: CSR performance, vertical conflict, horizontal conflict-----------------------------ABSTRAKPerusahaan pertambangan adalah unit usaha yang wajib menjalankan Corporate Social Responsibility (CSR). Pengaturan tentang CSR telah disusun dalam bentuk undang-undang oleh pemerintah. Implementasi CSR merupakan salah satu mekanisme untuk mengurangi potensi konflik antara perusahaan dengan masyarakat yang bermukim di sekitar wilayah operasional. Penelitian ini bertujuan untuk melihat hubungan antara pelaksanaan CSR dengan potensi konflik sosial, baik vertikal maupun horizontal pada masyarakat di sekitar wilayah pertambangan. Penelitian dilakukan dengan menggunakan metode kuantitatif yang didukung oleh data kualitatif, di Desa Lulut, Kecamatan Klapanunggal, Kabupaten Bogor dengan menggunakan analisis korelasi rank spearman. Hasil penelitian menunjukkan tidak ada hubungan nyata antara implementasi CSR yang dilakukan oleh perusahaan di Jawa Barat dengan potensi konflik, baik vertikal maupun horizontal. Namun, menurut data kualitatif menunjukkan bahwa kinerja CSR perusahaan mampu menurunkan potensi konflik vertikal antara perusahaan dan masyarakat sekitar. Kata kunci: kinerja CSR, konflik vertikal, konflik horizontal

scholarly journals ANALISIS PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS, DAN LEVERAGE TERHADAP MANAJEMEN PAJAK

2021 ◽  
Vol 17 (1) ◽  
pp. 82-100
Author(s):  
Surya Anugrah ◽  
Christina Yuliana
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Local Community ◽  
Stock Exchange ◽  
Panel Data Analysis ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Tax Management ◽  
The Government ◽  
Corporate Social

This research is conducted to analyze the influence of disclosure of Corporate Social Responsibility, profitability, and leverage to tax management. The company must pay taxes to the government as one of the stakeholders. On the other hand, the company is also required to perform its social responsibility as an effort to gain legitimacy from the local community. The study was conducted on manufacturing companies listed in the Indonesia Stock Exchange from 2013 to 2015 and by using the panel data analysis method. Of the 143 companies, 70 companies meet population requirements. The number of samples used in this research amounted to 168 units of observation. The data used in this study is secondary data obtained from financial reports and annual reports. The results show that the variables of Corporate Social Responsibility Disclosure, profitability, and leverage effect to tax management.

scholarly journals CORPORATE SOCIAL RESPONSIBILITY (CSR) PT. GRAB INDONESIA DI ERA NEW NORMAL MASA PANDEMI COVID-19

2021 ◽  
Vol 4 (2) ◽  
pp. 236-246
Author(s):  
Novita Damayanti ◽  
Yuni Retna Dewi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
The Elderly ◽  
Creative Economy ◽  
Bottom Line ◽  
Good Doctor ◽  
New Normal ◽  
Normal Period ◽  
The Government ◽  
Corporate Social

Today, the social responsibility of a company or better known as CSR has become the subject of discussion among the public and business people. PT. Grab Indonesia, as an Indonesian online transportation application, together with the government, carried out a covid 19 vaccination as an implementation of CSR in the New Normal era of the Covid-19 pandemic in several regions in Indonesia for the elderly and online transportation drivers. This study aims to determine the implementation of Grab Indonesia's "vaccine for the country" Corporate Social Responsibility (CSR) during the new normal period of the covid-19 pandemic. The study uses the CSR concept from John Elkington which reveals the triple bottom line concept, namely profit, people, and planet. This research uses a case study approach. The results showed PT Grab Indonesia in the new normal era carried out CSR by holding a covid-19 vaccination together with the Ministry of Health and the Ministry of Tourism and Creative Economy and several other companies such as Fatigon, Good Doctor, Teh Pucuk as vaccine centers in Bali, Palembang, Banten, West Java and other areas.

Corporate Social Responsibility Reporting in the Gambling Industry

2020 ◽  
pp. 321-342 ◽  
Author(s):  
Jiaxing You ◽  
Jieqi Guan ◽  
Carlos Noronha
Keyword(s):  
Social Cost ◽  
Annual Reports ◽  
Gambling Industry ◽  
Csr Reporting ◽  
Corporate Websites ◽  
Corporate Social Responsibility Reporting ◽  
Gambling Operators ◽  
The Government ◽  
Corporate Social ◽  
Critical Policy

The social cost of the gambling industry has always been controversial. In 2015, the Macau Special Administrative Region (SAR) government initiated a midterm review to evaluate the overall performance of the gambling industry. The objective of the study was to investigate how does the government influence and guide the operators to control their social cost and create value to society. This study applied content analysis and collected data from annual reports, sustainability/social reports, and corporate websites of all gambling operators in Macau from 2005 to 2016. The results were further analyzed by looking into the critical policy documents released and issues occurred during the period. The result indicated that the gambling operators have used CSR reporting as a communication channel with the government, which is consistent with legitimacy theory and stakeholder theory. In addition, most of the companies have reinforced their disclosure related to government policies after the midterm review report. This finding also reflects some insights of the political economy theory.

Corporate voluntary disclosures and board independence of Indian companies

2019 ◽  
Vol 3 (1) ◽  
pp. 42-50 ◽  
Author(s):  
Nidhi Sharma Sahore ◽  
Anshul Verma
Keyword(s):  
Corporate Governance ◽  
Corporate Sustainability ◽  
Positive Association ◽  
Corporate Image ◽  
Annual Reports ◽  
Board Independence ◽  
Voluntary Disclosures ◽  
Financial Disclosures ◽  
The Government ◽  
Corporate Social

Annual reports apart from being a means of communication are used as a vehicle of building and improving corporate image. Even the government and its institutions presiding over the corporate sector emphasize on additional disclosures related to corporate governance, corporate social responsibility, corporate sustainability etc. apart from more voluntary financial disclosures to enhance the investor confidence at large. There are a number of studies which argue, corporate governance and its mechanisms or proxies act as catalyst for increased voluntary disclosures while there are a few studies which negate or nullify its role in enhancing voluntary disclosures. Hence it is important at this juncture to find how it is currently placed in Indian context. The findings of this study suggest the lowering importance of proportion of independent directors in the boards of the companies. The variation in the extent of corporate disclosures over a longer period of time is not caused much due to board independence. However the role of board independence and its consistently positive association with voluntary financial and voluntary non-financial disclosures is an encouraging precursor for corporate firms and their varied stakeholders.

A Commentary on Corporate Social Responsibility and Natural Disasters in India

2017 ◽  
Vol 13 (3-4) ◽  
pp. 132-140
Author(s):  
Arvind Kumar
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Natural Disasters ◽  
Disaster Management ◽  
Human Life ◽  
Annual Reports ◽  
The Government ◽  
Corporate Social ◽  
Indian Industries

The purpose of this study was to evaluate the role of top 100 Indian companies in natural disasters and identify best practices of corporations in India. Results are derived from secondary data collected from websites, newsletters and annual reports of the companies. Three natural disasters were taken for the study from the year 2013–15. It is observed that most of the companies have been engaged in disaster relief activities for social and ethical reasoning. These activities included financial help, stake holder consultation and partnerships with NGOs, non-profit organizations (NPOs) and the government. Corporations also help in disaster management simply by engaging in their regular business. This study analyzes the role of corporations in natural disasters from a corporate social responsibility (CSR) perspective and discusses the possible way of coping with natural disasters by Indian companies. The research findings will be very useful for Indian companies, Confederation of Indian Industries (CII), National Disaster Management Authority (NDMA), and Government, after the enactment of Companies Act 2013. It would be very helpful for normalcy of human life and business. It analyses only top 100 Indian company’s contribution. It lacks the reflections of the other countries.

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