scholarly journals WHY CSR IS RELEVANT TO ENVIRONMENTAL PROTECTION? A STUDY OF CSR PERFORMANCE ON INDONESIAN LIMITED LIABILITY STATE-OWNED COMPANIES

2021 ◽  
Vol 29 ((S2)) ◽  
pp. 43-67
Author(s):  
Safrina Safrina
Keyword(s):  
Environmental Protection ◽  
Annual Report ◽  
Limited Liability ◽  
Environmental Responsibility ◽  
Legal Obligation ◽  
Significant Relation ◽  
The Social ◽  
Corporate Social ◽  
Sustainability Report ◽  
Good Behaviour

Nowadays, companies are not only required to provide information on financial accountability but also about corporate performance related to environmental and social activities to promote shareholder values and sustainable practices. In Indonesia, corporate social and environmental responsibility is an emerging and relatively new concept in terms of practices, economic and political aspects. This paper aims to investigate the performance of the social and environmental responsibility of three limited liability state-owned companies in Indonesia and covering the company’s reports, namely annual report, CSR report, and sustainability report. The study concluded that there is a significant relation between CSR activities, social and environmental protection on Indonesian limited liability state-owned companies, both in relation to legal obligation, as well as relating to company’s commitment to show environmentally good behaviour through CSR activities.

scholarly journals KEWAJIBAN TANGGUNG JAWAB SOSIAL PERUSAHAAN (CORPORATE SOCIAL RESPONSIBILITY) DI INDONESIA: ANTARA LEGAL OBLIGATION ATAU MORAL OBLIGATION

PRANATA HUKUM ◽  
2019 ◽  
Vol 14 (2) ◽  
pp. 177-191
Author(s):  
Dani Amran Hakim ◽  
Dania Hellin Amrina
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Moral Obligation ◽  
Limited Liability ◽  
Moral Values ◽  
Legal Obligation ◽  
Limited Liability Company ◽  
The Social ◽  
The Difference ◽  
Corporate Social

Corporate Social responsibility is the corporate social responsibility of the Community and the environment beyond economic responsibility. Corporate Social Responsibility is initially based on ethical and moral values, i.e. the company is considered unethical when enjoying great gains, while the environment is broken and the community is ignored or harmed by its rights. The implementation of CSR in Indonesia began at the time of Law No. 40 year 2007 about the limited liability company. However, the implementation of the CSR stipulated in Article 74 Act No. 40 year 2007 concerning the limited liability company shall cause inconsistency with the preceding provisions, as stipulated in article 1 Figure 3 of Law No. 40 year 2007 on Limited liability company. This is seen from the difference of basic concept to the social responsibility of the original social responsibility (moral obligation), as stated in article 1 Number 3 UUPT, become legal obligation (legal obligation) in article 74 Law number 40 year 2007 about the limited liability company. In addition, no provisions on sanctions for those who do not implement CSR in Law No. 40 year 2007 about the limited liability company also provide legal uncertainty in the implementation of CSR.

Memorias de Sostenibilidad en América Latina: instrumento de información de la Responsabilidad Social de las Empresas

Oikos ◽  
2015 ◽  
Vol 15 (32) ◽  
pp. 35
Author(s):  
Ma. Angélica Garza Arroyo ◽  
María Aurelia Bocanegra Noriega
Keyword(s):  
Sustainable Development ◽  
Latin America ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Data Base ◽  
The Social ◽  
America Latina ◽  
Corporate Social ◽  
Sustainability Report

RESUMENEl desarrollo sostenible es manejado como uno de los puntos importantes en las agendas del siglo XXI, es un concepto que las empresas deben contemplar en las actividades que realizan para cumplir con la Responsabilidad Social Empresarial. El presente trabajo pretende abordar los aspectos teóricos sobre las Memorias de Sostenibilidad así como mostrar que pueden ser consideradas como un instrumento de información de la Responsabilidad Social de las Empresas. Se hace un estudio en la base de datos de la Corporate Register del 2006 al 2011 respecto de la presentación de las Memorias de Sostenibilidad en América Latina; el reporte es de corte cualitativo de carácter descriptivo, con un análisis deductivo. Se puede percibir en el estudio que es de carácter exploratorio que las empresas de América Latina han incrementado de manera significativa la presentación de Memorias de Sostenibilidad así como un incremento en el número de empresas que las realizan, además de contemplar a la Responsabilidad Social Empresarial como parte de su misión y visión.Palabras clave: memorias de sostenibilidad, Responsabilidad Social Empresarial, América Latina. Memories of Sustainability in Latin America: instrument of information of the Social Responsibility of the CompaniesABSTRACTThe sustainable development is managed to be one of the important aspects in the planners of 21th century, it is a concept that companies have to contemplate in the activities they realize to achieve corporate social responsibility. this work pretends to raise the teoric aspects about sustainability report, and to show that they can be considered as an information instrument of social responsibility of the companies. a study has to be done in the data base of corporate register from 2006 to 2011 about the presentation of the sustainability report in Latin America; the report is qualitative and descriptive kind, with deductive analysis. in the study it can be perceived that is explorative that companies in Latin America have increased in a significative way the presentation of sustainability report, just as an increase in the number of companies that realize them, besides contemplating corporate social responsibility as part of their mission and vision.Keywords: sustainability report, Corporate Social Responsibility, Latin America.

scholarly journals The Social Balance Sheet as Part of the Annual Report in Financial Institutions. A Case Study: Banco Bilbao Vizcaya Argentaria (BBVA)

2021 ◽  
Vol 13 (6) ◽  
pp. 3075
Author(s):  
Miguel Ángel Martín Valmayor ◽  
Beatriz Duarte Monedero ◽  
Luis A. Gil-Alana
Keyword(s):  
Annual Report ◽  
Economic Value ◽  
Balance Sheet ◽  
Value Added ◽  
Social Value ◽  
Economic Value Added ◽  
The Social ◽  
Social Balance ◽  
Corporate Social

In this paper, we examine the concept of the social balance sheet (SBS) and its evolution in corporate social reports that large companies have to issue today in their yearly statements. The SBS allows companies to evaluate their compliance with corporate social responsibility during a specific period and quantify its level of accomplishment. From a methodological perspective, this research analyzed the information that should be contained in the SBS report comparing economic value added (EVA) with other social value added statements (SVA), analyzing also in detail the case of Spain’s Banco Bilbao Vizcaya Argentaria (BBVA) bank as one of the pioneers in offering social reports. Along with this study, their metrics following EVA were recalculated and a more academic SVA statement was proposed for this specific case.

scholarly journals The Effect of Corporate Social and environmental Responsibility on Leverage and Performance: Evidence from Jordan

2021 ◽  
Vol 10 (1) ◽  
pp. 48
Author(s):  
Lamees Talal Al-Radaydeh ◽  
Manal Sulieman Abughniem ◽  
Mohammad Adnan Hilal Al Aishat ◽  
Rania Al Omari
Keyword(s):  
Social Responsibility ◽  
Stock Exchange ◽  
Environmental Responsibility ◽  
Financial Leverage ◽  
The Social ◽  
Study Population ◽  
And Performance ◽  
Corporate Social ◽  
Negative Link ◽  
Environmental Activities

This study aimed to test the effect of corporate social responsibility through activities towards society and environmental activities on financial leverage and corporate performance, the study population consists of all companies listed on the Amman Stock Exchange. The study sample reached 187 companies for the period 2014-2017, to achieve the goals of the study; regression analysis was used to find out the effect of social  and environmental responsibility on leverage and performance, the study reached the results that the social responsibility towards the society affects the financial leverage of the company while the environmental activities did not affect the financial leverage, responsibility for social and environmental activities did not affect the performance of companies, and there was a positive correlation between social and environmental responsibility and financial leverage, and a negative link was found between financial leverage and performance.

scholarly journals EVALUASI PELAKSANAAN CORPORATE SOCIAL RESPONSIBILITY PADA PT UNILEVER INDONESIA, TBK.

2017 ◽  
Vol 14 (2) ◽  
pp. 1
Author(s):  
Ian Nurpatria Suryawan ◽  
Setia Tjahyanti ◽  
Stefani ,
Keyword(s):  
Organizational Culture ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Limited Liability ◽  
Secondary Data ◽  
Green Economy ◽  
Environmental Responsibility ◽  
Qualitative Shape ◽  
Adaptive Culture ◽  
Corporate Social

<p>Corporate Social Responsibility is a must for companies, especially for a limited<br />liability company. It is attested in chapter V Social and Environmental Responsibility in<br />sections 74 subsection (1) until subsection (3) of law No. 40 year 2007 on limited liability<br />company. This study uses secondary data and qualitative shape that is from the website of<br />PT Unilever Indonesia, Tbk. regarding the activities of Corporate Social Responsibility<br />the company has done and using research on Corporate Social Responsibility that has<br />been done by researchers previously associated laws-an invitation about Corporate<br />Social Responsibility. Corporate Social Responsibility is also always associated with<br />Green Economy. The management of PT Unilever Indonesia, Tbk. was successfully<br />implementing Corporate Social Responsibility as part of a strong organizational culture<br />and also PT Unilever Indonesia, Tbk. has been successfully implementing adaptive culture.</p>

scholarly journals Peran Humas Perusahaan dalam Pelaksanaan Tanggung Jawab Sosial terhadap Masyarakat Desa Sekampil Kecamatan Pelepat Kabupaten Bungo Provinsi Jambi

2019 ◽  
Vol 3 (2) ◽  
pp. 65-78
Author(s):  
Sri Wahyuni ◽  
Samsu ◽  
Sururudin
Keyword(s):  
Community Development ◽  
Public Relations ◽  
Social Responsibility ◽  
Government Regulation ◽  
Limited Liability ◽  
Positive Influence ◽  
Environmental Responsibility ◽  
Limited Liability Company ◽  
Corporate Social

This research was motivated by complaints from residents of Sekampil village who felt uncomfortable with the pollution of the river water they use for their daily life, which was allegedly due to the disposal of the company's factory waste into the river. On the other hand, the company wants to provide social responsibility or CSR grants. Public Relations is the company's bridge to communicate with the Sekampil community. The purpose of this study is to explain CSR and the role of public relations in this situation. The study found that the first implementation of corporate social responsibility at PT. Citra Sawit Harum has generally been implemented based on the applicable provisions, namely Law Number 40 of 2007 concerning Limited Liability Companies and Government Regulation Number 47 of 2012 concerning Social and Environmental Responsibility of Limited Liability Companies as the implementation regulations. However, in Sekampil there are still shortcomings in its implementation, namely the limited number of scholarships and community development. Although, overall, it has had a positive influence on the community around the company. In the future, the company must be more effective in carrying out social responsibility so that the community around the company does not feel disadvantaged by the existence of this limited liability company.

scholarly journals Desempenho Econômico-Financeiro e os Investimentos Socioambientais de Empresas do Sul do Brasil ## Economic-Financial Performance and Socio-Environmental Investments of Companies in Southern Brazil

2020 ◽  
Vol 9 (2) ◽  
pp. 273
Author(s):  
Camila Peripolli Sanfelice ◽  
Milena Silva de Oliveira ◽  
Marivane Vestena Rossato ◽  
Larissa Degenhart
Keyword(s):  
Corporate Social Responsibility ◽  
Financial Performance ◽  
Negative Impact ◽  
Financial Resources ◽  
Environmental Responsibility ◽  
Net Income ◽  
Southern Brazil ◽  
The Social ◽  
Net Revenue ◽  
Corporate Social

ResumoA sociedade vem exigindo que organizações mantenham uma postura de responsabilidade socioambiental. A partir destas exigências estas têm se preocupado em investir em ações que minimizam o impacto negativo gerado, pois seus resultados são obtidos a partir do uso de recursos naturais, humanos e financeiros. Nesse contexto, o objetivo deste estudo consiste em analisar se o desempenho econômico-financeiro influencia os investimentos socioambientais de empresas do Sul do Brasil. A pesquisa classifica-se como descritiva, documental e quantitativa, por meio da regressão linear múltipla. O período de análise compreendeu 2014 a 2017.Aamostra correspondeu as empresas listadas no ranking das 500 Maiores Empresas do Sul do Brasil, conforme a Revista Amanhã e que comercializam ações na B3 (Brasil, Bolsa, Balcão). Os resultados revelaram que a quantidade de funcionários e o lucro líquido influenciam os ISI. A quantidade de funcionários, tamanho, ISE e receita líquida defasada, lucro líquido e o EBITDA impactam nos ISE. Exercem influência sobre os IA, o tamanho, IA e receita líquida defasados e o lucro líquido. No geral, tais resultados revelam que as maiores empresas do Sul do Brasil, consideram seus resultados econômico-financeiros para investirem na área socioambiental, contribuindo para com os resultados da empresa e gerando benefícios também para a sociedade e meio ambiente. Esta pesquisa contribui para com a gestão das empresas, pois os resultados demonstram que por meio de ações voltadas a responsabilidade social corporativa é possível desenvolver estratégias que contribuem para a competitividade das empresas do Sul do Brasil e o desempenho econômico-financeiro consequentemente potencializa tais ações. AbstractSociety has been demanding that organizations maintain a posture of social and environmental responsibility. From these requirements they have been concerned with investing in actions that minimize the negative impact generated, since their results are obtained from the use of natural, human and financial resources. In this context, the objective of this study is to analyze whether the economic and financial performance influences the social and environmental investments of companies in southern Brazil. The research is classified as descriptive, documentary and quantitative through multiple linear regression. The analysis period comprised 2014 to 2017.The sample corresponded to the companies listed in the ranking of the 500 Largest Companies in Southern Brazil, according to Amanhã Magazine and that sell shares in B3 (Brazil, Bag, Counter). The results revealed that the number of employees and net income influence the ISI. Number of employees, size, ISE and lagged net revenue, net income and EBITDA impact on ISE. They influence lagged AI, size, AI and net revenue, and net income. Overall, these results reveal that the largest companies in southern Brazil consider their economic and financial results to invest in the social and environmental area, contributing to the company's results and generating benefits for society and the environment. This research contributes to the management of companies, because the results show that through actions aimed at corporate social responsibility, it is possible to develop strategies that contribute to the competitiveness of companies in southern Brazil and the economic and financial performance consequently enhances such actions.

scholarly journals Analisis Nilai Manfaat Ekonomi Program CSR dan PKBL PT. Bukit Asam (Tbk.)

MBIA ◽  
2019 ◽  
Vol 17 (3) ◽  
pp. 59-71
Author(s):  
Rabin Ibnu Zainal
Keyword(s):  
Corporate Social Responsibility ◽  
Community Development ◽  
Social Responsibility ◽  
Local Governments ◽  
Development Program ◽  
Economic Benefits ◽  
Environmental Responsibility ◽  
Goods And Services ◽  
The Social ◽  
Corporate Social

Corporate Social Responsibility (CSR) is a form of social responsibility from the business to also care about the conditions of the social environment around it. In this concept, businesses are not only required to realize their economic responsibilities in fulfilling the production of goods and services but are also asked to care about aspects of social and environmental responsibility affected by these production activities. PT. Bukit Asam (Tbk) (PTBA) as one of the companies engaged in coal mining in Muara Enim district, is also inseparable from the responsibilities that have been mandated in the form of related regulations and laws. PTBA as a BUMN is also mandated to implement the Partnership and Community Development Program (PKBL), which is also a form of CSR programs. In its implementation, if it is associated with the mandate of CSR and PKBL regulations, it is appropriate for the CSR-PKBL program not only to measure its business benefits, both in terms of the company's reputation, but also to continue to operate to the marketing aspects. However, CSR and PKBL must be able to provide economic benefits to the recipient community. For this reason, this study presents how the perspective of the community in seeing the CSR-PKBL program that has been conducted by PTBA to the community in Muara Enim Regency. The study was conducted in communities in 17 villages in 3 sub-districts identified as having received the CSR-PKBL program from 2014-2015. This study is useful for companies to provide a direction to the future CSR-PKBL program, and also to local governments to formulate policies related to the implementation of CSR-PKBL as mandated by law.

scholarly journals THE DISCLOSURE OF CORPORATE SOCIAL RESPONSIBILITY (CSR), BASED ON THE MAQASID AL-SHARIAH IN MALAYSIA AND MENA REGION

2021 ◽  
Vol 3 (7) ◽  
pp. 114-126
Author(s):  
Nur Hanisah Razali ◽  
Nizam Jaafar ◽  
Ismail Ahmad
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Social Responsibility ◽  
Annual Report ◽  
Financial Institution ◽  
Islamic Banks ◽  
Mena Region ◽  
Csr Reporting ◽  
Corporate Social ◽  
Sustainability Report

Islamic Banking works in an economy and achieving the ideal position of Shariah financial institution requires continuous improvement and indicators. The right values and environment of a bank that is operating based on Shariah are important to ensure that the delivery services could be executed in the best manner possible. Islamic Bank therefore should embed with social and the charity work network for the purpose of its corporate social responsibility to the community. The fundamental issue which is due to the lack of focus on prioritising the social objective of Islamic organisations based on Shariah leads to the inadequacy of conventional CSR theories to underpin CSR practices of Islamic organisations. The existing concept of CSR is grounded on western perspectives, and it will be a great implication to delve into CSR within the Islamic perspectives. Therefore, the objective of this study to examine the extent of CSR based on Maqasid Al Shariah in terms of four dimensions of the Islamic Banks sector between Malaysia and the MENA region for the period of 2013 to 2018. This study employed a content analysis method to collect quantitative data on CSR based on Maqasid Al-Shariah in the Bank Islam annual report and stand-alone sustainability report. The content analysis was carried out to achieve this objective. The investigation on the content is based on CSR reporting in their annual report and stand-alone sustainability report according to what has been provided by the banks. The results of the analyses provide significant insight into the amount and nature of CSR among Islamic Banks across sectors. Generally, the CSR activities cover all organization activities related to the organization and its various stakeholder. Finally, through mean score ranking for CSRD items shows that there was a mixed ranking for CSR based on Maqasid Al-Shariah dimension and element in Malaysia and MENA region.

scholarly journals The Influence of Corporate Social Responsibility Programs To The Image of Corporations

2016 ◽  
Vol 1 (1) ◽  
pp. 1
Author(s):  
Mohammad Hamim Sultoni
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Significant Influence ◽  
Limited Liability ◽  
Social Image ◽  
Government Regulations ◽  
The Social ◽  
Corporate Social ◽  
Dominant Influence

The social responsibility nowadays is the company’s response to the environmental and social aspects. It is based on the determination of government regulations in Article 74 of Act Number 40 Year 2007 on Limited Liability Companies. The implementation of Corporate Social Responsibility (the so called CSR) program presently is not only as a social responsibility but also as a core of marketing strategy in growing or maintaining the image of the company. Even the results of research conducted by Roper Search Worldwide explained that as much as about 66% of respondents are ready to change brands to the companies that have a positive social image in the form of CSR program. Therefore, this research has an objective to determine the influence of CSR program against the image of the company.This research uses a quantitative approach which has result in a clear and definite conclusion. The findings concluded that the variables of Corporate Social Responsibility (X3) are significantly takes effect and has the most dominant influence with the result t tcount of 4.701 with the significance t of 0.000. Meanwhile, CSR Goals with tcount of 2.552 with significance t of 0.013 have significant influence. While CSR Issue has no significant influence with tcount of -0.411 with significance t of 0.682.

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