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.

PERAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DALAM MENINGKATKAN PEMBERDAYAAN MASYARAKAT DESA GEMAWANG KECAMATAN JAMBU

2020 ◽  
Vol 3 (2) ◽  
Author(s):  
Anafil Indriya ◽  
Maya Aresteria ◽  
Stacia Reviany Mege
Keyword(s):  
Corporate Social Responsibility ◽  
Community Development ◽  
Social Responsibility ◽  
Research Method ◽  
Living Standards ◽  
Sources Of Information ◽  
Participation Level ◽  
Corporate Social ◽  
A Company

Corporate Social Responsibility (CSR) is the responsibility of a company to commit to running a business ethically, morally, and contributing to economic development and improving people's lives. Gemawang Village, Jambu Regency, Ambawara, is one of the locations for CSR recipients. This location is the object of this research. This study aims to analyze the role of CSR in enhancing community development, as well as to find out the obstacles faced by companies in increasing community development through CSR. This research method uses qualitative methods, where there are several key informants as sources of information. The indicators used in this study are the level of effectiveness, level of suitability, level of participation, level of empowerment, and level of sustainability. Based on the results of research in Gemawang Village, Jambu District, it can be concluded that CSR assistance provided by the company can improve community development and living standards. Keywords: CSR, Corporate Social Responsibility, Level of Effectiveness, Level of Empowerement

scholarly journals PERAN MODERASI PERCEIVED CORPORATE SOCIAL RESPONSIBILITY DALAM PENGARUH TRUST TERHADAP LOYALITAS DAN REPURCHASE INTENTION PADA AIR MINUM DALAM KEMASAN MEREK AQUA DI SURABAYA

2017 ◽  
Vol 9 (2) ◽  
Author(s):  
Christina Esti Susanti
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Customer Loyalty ◽  
Repurchase Intention ◽  
Marketing Managers ◽  
Corporate Social ◽  
Customer Trust ◽  
The Impact

In recent business competition, marketing managers try to satisfying consumers and building stable-long term relationship between company and consumer. The relationship needs consumer’s trust to company. That is why marketing managers are interested in knowing the impact of trust, loyalty and corporate social responsibility (CSR) toward customer retention (repurchase intention) in order to develop the long term profitability of the company. The long term relationship with consumers results in profitability and also impacts of survival and company development. In other word, trust influences toward loyalty and consumer retention. In the same moment, it is not surprising that academicians and practitioner effort to understand trust, customer loyalty, repurchase intention and CSR. This research examines firstly, influence of customer trust toward customer loyalty. Secondly, the research examines influence of customer loyalty toward repurchase intention. Thirdly, the research examines the role of perceived CSR as a moderating variable on the influence customer trust toward customer loyalty. The packaged-drinking water Aqua is taken as the research context because the Aqua company have donated 10 litter clean water in East Indonesia for each of one litter consumer buying. The result of the research shows that perceived CSR play a strong and positive role of influencing trust toward loyalty. Otherwise, trust influences strongly toward loyalty and loyalty influences strong enough toward repurchase intention. The result is expected to give managerial benefit for Aqua Company and also theoretical development in marketing related to the moderation role of perceived CSR in the influence of trust toward loyalty and repurchase intention.

scholarly journals Corporate Social Responsibility and Financial Performance: The Moderating Role of Ownership Concentration in Turkey

2019 ◽  
Vol 11 (13) ◽  
pp. 3643 ◽  
Author(s):  
Elif Akben-Selcuk
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Ownership Concentration ◽  
Firm Financial Performance ◽  
Variable Approach ◽  
Corporate Social ◽  
The Impact ◽  
Moderating Role

The objective of this study is to investigate the impact of corporate social responsibility (CSR) engagement on firm financial performance in a developing country, Turkey, and to analyze the moderating role of ownership concentration in the CSR–financial performance relationship. The sample consists of non-financial public firms listed on the Borsa Istanbul (BIST)-100 index and covers the period between 2014 and 2018. Empirical results using an instrumental variable approach show that corporate social responsibility has a positive relationship with financial performance. Furthermore, findings indicate that this relationship is negatively moderated by ownership concentration even when endogeneity is controlled for.

scholarly journals Financial and economic aspects of corporate social responsibility

2020 ◽  
Vol 89 ◽  
pp. 07002
Author(s):  
V.V. Ilyashenko
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Oil And Gas ◽  
Special Role ◽  
Financial Conditions ◽  
National Wealth ◽  
Role Of The State ◽  
Corporate Social ◽  
The Impact

The article shows the importance of corporate social responsibility (CSR) in ensuring sustainable development of the country. The types of CSR and its features in various states are considered. The author describes the economy of the Russian Federation and its impact on the system of corporate social responsibility in the country. The high profitability of resource-extractive industries and their use of the country’s national wealth defines their special role in CSR not only towards their employees through wages and the allocation of social benefits from profit, but also to the society. It is shown that the established country’s political system significantly influences the possibility of implementing a system of corporate social responsibility. The author characterizes the significant regulatory and stimulating role of the state in social development through taxation and the structure of government spending. When assessing the financial conditions of CSR, the author analyses the impact of capital outflow on its development. Corporate social responsibility also includes the responsibility of organizations to the environment. The author provides a rating assessment of Russian oil and gas, mining and metallurgical companies openness in terms of environmental responsibility.

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 Perceived Roles of Ethics and Social Responsibility, Internal Corporate Social Responsibility and Employee Engagement of Academicians

2018 ◽  
pp. 706-717
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Employee Engagement ◽  
Positive Impact ◽  
Future Generation ◽  
Equation Modeling ◽  
Business Context ◽  
Corporate Social ◽  
The Impact

The echo of Corporate Social Responsibility (CSR) is often heard in the contemporary business management since the last four decades. CSR continuously getting attention due to the ever changing business landscape. As CSR marks its notion of importance in the business context, its roles, and values among academicians who are entrusted to educate the future generation remains ambiguous. Current research aims to look into the impact of perceived roles of ethics and social responsibility (PRESOR) and Internal CSR on the Employee Engagement among academicians in the education setting. Judgemental sampling method is used to locate the targeted respondents and data collected is analysed using Partial Least Squares Equation Modeling. The results reveal that PRESOR has a positive impact on Internal CSR. Internal CSR has no significant impact on Employee Engagement among academicians and its’ indirect effect between PRESOR and Employee Engagement is also found to be insignificant. The findings contribute by providing some insights on the role of ethics and social responsibility among academicians in the education sector. Education institutions may wish to look into other means to increase academicians’ employee engagement instead of ethics and social responsibility.

scholarly journals The strategic value of corporate social responsibility CSR: the present and future of its management

2021 ◽  
Author(s):  
Estrella Barrio-Fraile ◽  
Ana-María Enrique-Jiménez
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Main Challenge ◽  
Strategic Value ◽  
The Future ◽  
Corporate Social ◽  
Social Entities ◽  
The Impact

Corporate social responsibility (CSR) has become the central theme of many debates on the role of organizations in society in recent years. The voluntary incorporation of strategies that influence economic profitability and in turn social and environmental issues is already a reality in companies. This article has several aims: (1) to analyse whether CSR is strategic and cross-cutting for companies and whether there exists a true dialogue between companies and stakeholders; (2) to identify the functions, relationships and quality of CSR or sustainability directors; (3) to determine the main challenges for the future; (4) to reflect on the impact that Covid-19 has had on the development of CSR in businesses. The study was based on the Delphi method and employed a sample of 20 experts: 10 academics (lecturers and researchers) and 10 professionals (communication and CSR directors, and CSR and reputation consultants). The results reveal that: (1) with the exception of SMEs, CSR management in companies is strategic and cross-cutting; (2) there is no reciprocal dialogue between companies and stakeholders; (3) the functions carried out by CSR directors can be classified as analytical, strategic, tactical and communicative; (4) the most outstanding qualities of the CSR director are communication skills, deep knowledge of the company and a willingness to work as part of a team; (5) the main challenge for senior management for the future is to be more strategic; (6) Covid-19 has changed the focus in CSR areas of action and in the prioritization of stakeholders. In short, we conclude that CSR management is well rooted in companies and represents a true transformation for businesses as social entities.

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