scholarly journals Tantangan Akuntansi Dalam Pengungkapan Corporate Sosial Responsibilities dan Pembangunan Berkelanjutan

2019 ◽  
Author(s):  
Akbar Yusuf
Keyword(s):  
Sustainable Development ◽  
Accounting System ◽  
Study Approach ◽  
Current Accounting ◽  
The Subject ◽  
Conceptual Study ◽  
Purpose Of Business ◽  
Corporate Social ◽  
The Relationship

The purpose of this study to determine the accounting challenges in the disclosure of corporate social responsibilities and sustainable development by using a conceptual study approach. The study shows that the challenges faced in the field of accounting for sustainable development is the complexity and uncertainty of the subject, which began with the absence of a clear definition to be understood about "sustainable development", the accountant should have an important role to determine the sustainability, the inconvenience of the relationship between sustainability and the main purpose of business, practical difficulties are the current accounting system did not facilitate the inclusion of environmental and social factors external to the organization's operations. This study suggests the role of accountants to improve the transparency of business activities, particularly in the areas of social and environmental impacts.

Achieving the Sustainable Development Goals

2021 ◽  
pp. 280-295
Author(s):  
Nur Farhah Mahadi ◽  
Nor Razinah Mohd. Zain ◽  
Shamsuddeen Muhammad Ahmad
Keyword(s):  
Sustainable Development ◽  
Sustainable Development Goals ◽  
Empirical Studies ◽  
Financial Inclusion ◽  
Policy Makers ◽  
The Sustainable Development ◽  
Development Goals ◽  
Corporate Social ◽  
The Relationship

The purpose of this study is to explore the role of Islamic social finance towards realising financial inclusion in achieving nine of the seventeen goals of sustainable development goals (SDGs) which are SDG1, SDG2, SDG3, SDG4, SDG5, SDG8, SDG9, SDG10, and SDG17 in the 2030 agenda for SDGs, as propagated by United Nations Member States in 2015. Then, a critical analysis is made to explain the possible contribution of Islamic social finance in achieving financial inclusion which is aligned with SDGs that brings balanced to the physical, emotional, mental, and spiritual of the community in supporting overall economic growth which finally combats the economic impact of the COVID-19 pandemic. Further research and empirical studies can be conducted to explore the relationship between Islamic social finance, financial inclusion, and SDGs which in tandem with Maqᾱṣid al-Sharῑ῾ah to equip ourselves in unpredictable economic hiccups during COVID-19. The results may also motivate the financial industries to promote Islamic social finance products and corporate social responsibilities as well as enhance the development of Islamic social finance towards achieving financial inclusion in fulfilling SDGs which soon will provide significant social impacts as the results will enable new initiatives by industries and policy makers to develop Islamic social finance in attaining financial inclusion to achieve SDGs which is seen as being parallel with Maqᾱṣid al-Sharῑ῾ah especially in resolving economic issues of COVID-19.

scholarly journals The Role of Sustainable HRM in Sustainable Development

2021 ◽  
Vol 13 (19) ◽  
pp. 10668
Author(s):  
Barbara Duvnjak ◽  
Andrej Kohont
Keyword(s):  
Sustainable Development ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Strategic Human Resource Management ◽  
Extensive Literature ◽  
Corporate Accountability ◽  
Proposed Model ◽  
Corporate Social ◽  
The Relationship

Achieving sustainability is becoming a primary agenda for many societies throughout the world. However, we are currently witnessing a surprising stagnation in progress toward this goal. Neoliberal values of individualism, privatization and competitive advantage are proving to be hard to breach. Hence, there is a pressing need for change. Through an extensive literature overview, the present paper identifies existing misconceptions and differences in the comprehension of concepts such as sustainable development, corporate social responsibility and the relationship between strategic human resource management (HRM) and sustainable HRM. It describes and acknowledges the hindrances that sustainable HRM faces in practice, with a particular focus on the predominant schema of strategic HRM and the misconception of corporate social responsibility. The aspiration of the paper is to pose a new model of sustainability by implementing sustainable HRM at the center of sustainable development and corporate accountability. The proposed model is intended as a measurement of the levels of sustainable development in which organizations find themselves and report on, and as a more comprehensive model of sustainable HRM, which has the potential to be applied in practice.

scholarly journals The Role Of CSR In Achieving Sustainable Development – Theoretical Approach

2016 ◽  
Vol 12 (22) ◽  
pp. 10 ◽  
Author(s):  
Karoly Behringer ◽  
Krisztina Szegedi
Keyword(s):  
Sustainable Development ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Development Process ◽  
The Sustainable Development ◽  
Long Time ◽  
Corporate Social ◽  
Relationship Of ◽  
The Relationship

The study is looking for the answer to the question that how the theory of Sustainable Development and that of Corporate Social Responsibility are linked, by means of what development process the two theories came near to each other and why is it that CSR is considered to be the corporate concept of Sustainable Development. The aims of this study are: (1) to give a synthesized approach to both of Sustainable Development and Corporate Social Responsibility concepts (2) to find the relationship between Sustainable Development and Corporate Social Responsibility based on the content analysis of the main milestones of Sustainable Development process, and (3) to highlight some practical relevance of the relationship of the two concepts which can be a basis of further empirical researches. Based on the research the concept of Corporate Social Responsibility and that of Sustainable Development progressed separately for a long time. The business sphere got a larger and larger role in sustainable development and it has become clear by now that CSR contributes to the sustainable development of the business sphere and without that sustainable development cannot be attained.

Living with Barren Truths: A Tale of Triumphalism and Tribulations of a Technology

2021 ◽  
pp. 097168582110159
Author(s):  
Sital Mohanty ◽  
Subhasis Sahoo ◽  
Pranay Kumar Swain
Keyword(s):  
Gender Discrimination ◽  
New Technologies ◽  
The Body ◽  
Social Scientists ◽  
Social Fact ◽  
Science Technology ◽  
The Subject ◽  
And Gender ◽  
The Relationship

Science, technology and human values have been the subject of enquiry in the last few years for social scientists and eventually the relationship between science and gender is the subject of an ongoing debate. This is due to the event of globalization which led to the exponential growth of new technologies like assisted reproductive technology (ART). ART, one of the most iconic technological innovations of the twentieth century, has become increasingly a normal social fact of life. Since ART invades multiple human discourses—thereby transforming culture, society and politics—it is important what is sociological about ART as well as what is biological. This article argues in commendation of sociology of technology, which is alert to its democratic potential but does not concurrently conceal the historical and continuing role of technology in legitimizing gender discrimination. The article draws the empirical insights from local articulations (i.e., Odisha state in eastern India) for the understandings of motherhood, freedom and choice, reproductive right and rights over the body to which ART has contributed. Sociologically, the article has been supplemented within the broader perspectives of determinism, compatibilism alongside feminism.

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

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.

scholarly journals Calculators as Facilitators of Understanding Computational and Mathematical Contexts

2019 ◽  
Vol 1 (1) ◽  
pp. 177-183
Author(s):  
Jan Guncaga ◽  
Lilla Korenova ◽  
Jozef Hvorecky
Keyword(s):  
Soft Skills ◽  
Real Life ◽  
Theoretical Background ◽  
Learning Processes ◽  
Complex Phenomenon ◽  
Learning To Learn ◽  
Life Problems ◽  
The Subject ◽  
The Relationship

AbstractLearning is a complex phenomenon. Contemporary theories of education underline active participation of learners in their learning processes. One of the key arguments supporting this approach is the learner’s simultaneous and unconscious development of their ability of “learning to learn”. This ability belongs to the soft skills highly valued by employers today.For Mathematics Education, it means that teachers have to go beyond making calculations and memorizing formulas. We have to teach the subject in its social context. When the students start understanding the relationship between real-life problems and the role of numbers and formulas for their solutions, their learning becomes a part of their tacit knowledge. Below we explain the theoretical background of our approach and provide examples of such activities.

scholarly journals Tocopherols and Tocotrienols—Bioactive Dietary Compounds; What Is Certain, What Is Doubt?

2021 ◽  
Vol 22 (12) ◽  
pp. 6222
Author(s):  
Kacper Szewczyk ◽  
Aleksandra Chojnacka ◽  
Magdalena Górnicka
Keyword(s):  
Vitamin E ◽  
Metabolic Disorders ◽  
Tissue Concentration ◽  
Biological Properties ◽  
Biological Role ◽  
Future Research ◽  
The Past ◽  
The Subject ◽  
The Relationship

Tocopherols and tocotrienols are natural compounds of plant origin, available in the nature. They are supplied in various amounts in a diet, mainly from vegetable oils, some oilseeds, and nuts. The main forms in the diet are α- and γ-tocopherol, due to the highest content in food products. Nevertheless, α-tocopherol is the main form of vitamin E with the highest tissue concentration. The α- forms of both tocopherols and tocotrienols are considered as the most metabolically active. Currently, research results indicate also a greater antioxidant potential of tocotrienols than tocopherols. Moreover, the biological role of vitamin E metabolites have received increasing interest. The aim of this review is to update the knowledge of tocopherol and tocotrienol bioactivity, with a particular focus on their bioavailability, distribution, and metabolism determinants in humans. Almost one hundred years after the start of research on α-tocopherol, its biological properties are still under investigation. For several decades, researchers’ interest in the biological importance of other forms of vitamin E has also been growing. Some of the functions, for instance the antioxidant functions of α- and γ-tocopherols, have been confirmed in humans, while others, such as the relationship with metabolic disorders, are still under investigation. Some studies, which analyzed the biological role and mechanisms of tocopherols and tocotrienols over the past few years described new and even unexpected cellular and molecular properties that will be the subject of future research.

Impact of perceived corporate social responsibility on attitudes and behaviors of pharmacists working in MNCs

Humanomics ◽  
2017 ◽  
Vol 33 (4) ◽  
pp. 453-469 ◽  
Author(s):  
Muhammad Khaleel ◽  
Shankar Chelliah ◽  
Sana Rauf ◽  
Muhammad Jamil
Keyword(s):  
Corporate Social Responsibility ◽  
Organizational Commitment ◽  
Supervisory Support ◽  
Content Type ◽  
Attitudes And Behaviors ◽  
Perceived Supervisory Support ◽  
And Behaviors ◽  
Corporate Social ◽  
The Relationship

Purpose This study aims to find out how corporate social responsibility (CSR) initiatives are perceived by pharmacists and how it influences employees’ organizational commitment and organizational citizenship behavior (OCB) and role of perceived supervisor support in the study. Design/methodology/approach Pharmacists of different hierarchical levels from five multinational pharmaceutical industries in Pakistan were selected as study samples. Data were collected from 136 pharmacists working in Punjab Region. PLS-SEM was used to test the hypotheses. Findings The results from this study found that CSR was a predictor of affective organizational commitment (AOC) and OCB. AOC fully mediates the relationship between CSR and OCB. While perceived supervisory support did not moderate the relationship between AOC and OCB. Pharmaceutical firms can promote commitment toward organization and OCBs by initiating CSR activities. Research limitations/implications This research is one of the innovative studies that empirically examine the predicting role of CSR and moderating role of perceived supervisory support on employees’ attitude and behaviors in the pharmaceutical companies’ context. Moreover, this research will also help the management by adopting CSR activities as core element in shaping employees attitudes and behaviors. Originality/value It is a significant study shifting the focus of research into organizational behavior context and further influences employee’s attitudes and behavior because of perceived CSR in the pharmacy industry.

The role of digital economy in China's sustainable development in a post-pandemic environment

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Malin Song ◽  
Chenbin Zheng ◽  
Jiangquan Wang
Keyword(s):  
Economic Growth ◽  
Sustainable Development ◽  
Supply Chain ◽  
Social Development ◽  
Environmental Protection ◽  
Digital Economy ◽  
Series Data ◽  
Content Type ◽  
The Relationship

PurposeThe COVID-19 pandemic is still raging, which calls for an exploration of how to prevent and control pandemics to promote sustainable development. The purpose of this paper is to examine the role of the digital economy in sustainable development, the relationship between the two, the impacts of the outbreak on economic and social development, and changes in China's digital economy.Design/methodology/approachThe study used the time-series data from 2002 to 2019 and an unconstrained VAR model to examine the relationship between the digital economy and sustainable development before the pandemic.FindingsChina's digital economy has promoted the country's sustainable economic and social development; it has advanced rapid economic growth, improved people's living standards, increased efficient utilization of resources, and strengthened environmental protection.Research limitations/implicationsAmid the pandemic, China's digital economy developed effectively; it showed strong resilience because of its unique advantages. The digital economy in China has helped the country to control the pandemic in a short period, reduced the risk of supply chain disruption, promoted China's economic growth, and ensured the orderly operation of society. Therefore, countries worldwide are encouraged to prioritize their digital economies.Originality/valueCompared with the extant literature, this study explores the sustainable supply chain in a broader sense in the context of a pandemic, and how the supply chain is influenced by the digital economy. It not only includes the stability, resilience, and viability of the supply chain in economic development but also involves aspects of people's life, resource utilization, and environmental protection.

From corporate social responsibility activities to financial performance: role of innovation and competitive advantage

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mahnoor Zahid ◽  
Hina Naeem ◽  
Iqra Aftab ◽  
Sajawal Ali Mughal
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Competitive Advantage ◽  
Manufacturing Firms ◽  
Equation Modeling ◽  
Content Type ◽  
Corporate Social ◽  
The Relationship

Purpose The purpose of this study is to scrutinize the effect of corporate social responsibility activities (CSRA) of the firm on its financial performance (FP) and analyze the mediating role of innovation and competitive advantage (CA) in the relationship between CSRA and FP in the manufacturing sector of an emerging country, i.e. Pakistan. Design/methodology/approach Data has been collected through an electronic structured questionnaire from 300 middle-level and top-level managers by surveying different manufacturing firms of Gujranwala, Pakistan. The study’s hypotheses have been checked by analyzing the reliability and validity of data and applying confirmatory factor analysis and structural equation modeling through statistical package for the social sciences and analysis of moment structures. Findings Outcomes of this study supported the hypothesized model. It has been found that the CSRA plays a significant positive role in determining the FP of the firm. Furthermore, the CA and innovation have been proved as significant mediators between CSRA and FP. Originality/value The first time examining the intermediation of innovation and CA in the relationship between CSRA and FP is the primary input of this study to the literature. Practically, this study’s findings will help strategy makers of manufacturing firms in emerging countries develop better strategies for implementing CSRA, enhancing innovation, seeking CA and improving FP.

Sign in / Sign up

Export Citation Format

Share Document