scholarly journals CSR's Pattern and Trends within Multinational Enterprises Operating in China

2019 ◽  
Vol IV (II) ◽  
pp. 119-140
Author(s):  
Maqsood Hayat ◽  
Shehzad Khan ◽  
Muhammad Faizan Malik
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Multinational Enterprises ◽  
Secondary Data ◽  
Reporting Quality ◽  
Consumer Products ◽  
Global Reporting Initiative ◽  
Study Variable ◽  
Chinese Mnes ◽  
Corporate Social

This study examines the trends of corporate social responsibility (CSR) dynamics within multinational enterprises (MNEs) operating in China. Secondary data was gathered from the published reports (e.g., annual, CSR, sustainability etc.) to measure the study variable with the help of global reporting initiative (GRI-G4) and compute a comprehensive CSR' outline. This study institutes the fundamental but general drifts about the concept of CSR within MNEs in China. Overall, it was found that the inclination of CSR activities is towards social; followed by environmental and economic dimensions. While comparing CSR performance among various sectors, it was reflected that exploration & production, manufacturing and consumer products sectors have outperformed. Similarly, on average, Chinese MNEs disclosed proportionately more CSR activities than Non-Chinese MNEs. These results are very significant both for researchers and corporate practitioners. This research has not only examined the CSR's indicators quantitatively but also its reporting quality, in a quantitative and qualitative manner.

scholarly journals PENGARUH SIZE, PROFITABILITAS, LEVERAGE DAN UMUR PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNGJAWAB SOSIAL PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2018)

2020 ◽  
Vol 15 (1) ◽  
Author(s):  
Ike Nur Irianti ◽  
Paulus Kombo Allo Layuk ◽  
Hastutie Noor Andrianti
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Secondary Data ◽  
Analytical Techniques ◽  
Total Sample ◽  
Global Reporting Initiative ◽  
Manufacturing Companies ◽  
Financial Reports ◽  
Corporate Social ◽  
Observation Period

This research aims to obtain empirical evidence on the analysis of factors influencing The disclosure of Corporate social responsibility in manufacturing companies in Indonesia. Factors used include Size, Profitability, Leverage, and age of the company. Measurement of the corporate social responsibility disclosure Using the Global REPORTING Initiative (GRI). There are 79 items to detect the level of disclosure of corporate social responsibility. The population of this research is all the financial data of manufacturing companies listed on IDX period 2014-2018. The sample determination method used in this study is the purposive sampling method. The samples used in this research are all manufacturing companies that publish annual and financial reports during the observation period. Total sample used in this study as much as 40 companies. The data used is secondary data from IDX. The analytical techniques used are multiple linear regression analyses.The results of this study showed that the company size affects the disclosure of corporate social responsibility, while profitability, leverage, and the company's age do not affect the disclosure ofcorporate social responsibility.

scholarly journals Analisis Corporate Social Responsibility (CSR) Terhadap Return Saham dan Nilai Perusahaan dengan Good Corporate Governance (GCG) Sebagai Pemoderating

2019 ◽  
Vol 17 (1) ◽  
pp. 60
Author(s):  
Ria Manurung
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Secondary Data ◽  
Global Reporting Initiative ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Good Corporate Governance ◽  
Corporate Social

The implementation of social responsibility has been widely applied to various types of companies including profit-based manufacturing companies. This is because the implementation of corporate social responsibility (CSR) is able to influence the performance of the company. Through corporate social activities, making the name of the company can be great in the eyes of the wider community. This research was conducted with the aim of obtaining results or output empirically to test the effect of corporate social responsibility (CSR) on stock returns and the value of companies with good corporate governance as moderating. This research examines companies engaged in manufacturing that have been registered with the Indonesia Stock Exchange (IDX) for the 2015-2017 period. A total of 539 manufacturing companies were used as populations with purposive judgment sampling as a sampling method. The indicator used to measure Corporate Social Responsibility variables is using the Sustainability Reporting Guidelines (SRG) method by the Global Reporting Initiative (GRI) as its issuer. And for the proxy of the Good Corporate Governance variable, it uses managerial ownership. Managerial ownership is acting as a management who actively participates in decision making and also as a shareholder in the company, and the measurements made for company value variables are using the Tobin's Q index. The data analysis technique used in the study is multiple regression analysis hypothesis testing using SPSS version 24. The method used in this research is the documentation method carried out by collecting secondary data published by the company on the Indonesia Stock Exchange in the form of annual reports which include financial statements of manufacturing companies in 2015-2017. Secondary data collection is done by tracing data through literature and manuals on the Indonesia Stock Exchange (IDX). This research is a quantitative study with a correlational analysis method to examine the effect of independent variables on the dependent variable.

scholarly journals Analisis Corporate Social Responsibility (CSR) Terhadap Return Saham dan Nilai Perusahaan dengan Good Corporate Governance (GCG) Sebagai Pemoderating

2019 ◽  
Vol 17 (1) ◽  
pp. 60
Author(s):  
Ria Manurung
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Secondary Data ◽  
Global Reporting Initiative ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Good Corporate Governance ◽  
Corporate Social

The implementation of social responsibility has been widely applied to various types of companies including profit-based manufacturing companies. This is because the implementation of corporate social responsibility (CSR) is able to influence the performance of the company. Through corporate social activities, making the name of the company can be great in the eyes of the wider community. This research was conducted with the aim of obtaining results or output empirically to test the effect of corporate social responsibility (CSR) on stock returns and the value of companies with good corporate governance as moderating. This research examines companies engaged in manufacturing that have been registered with the Indonesia Stock Exchange (IDX) for the 2015-2017 period. A total of 539 manufacturing companies were used as populations with purposive judgment sampling as a sampling method. The indicator used to measure Corporate Social Responsibility variables is using the Sustainability Reporting Guidelines (SRG) method by the Global Reporting Initiative (GRI) as its issuer. And for the proxy of the Good Corporate Governance variable, it uses managerial ownership. Managerial ownership is acting as a management who actively participates in decision making and also as a shareholder in the company, and the measurements made for company value variables are using the Tobin's Q index. The data analysis technique used in the study is multiple regression analysis hypothesis testing using SPSS version 24. The method used in this research is the documentation method carried out by collecting secondary data published by the company on the Indonesia Stock Exchange in the form of annual reports which include financial statements of manufacturing companies in 2015-2017. Secondary data collection is done by tracing data through literature and manuals on the Indonesia Stock Exchange (IDX). This research is a quantitative study with a correlational analysis method to examine the effect of independent variables on the dependent variable.

Pengaruh Kinerja Keuangan Dan Corporate Social Responsibility (CSR) Terhadap Nilai Perusahaan Perbankan Di Bursa Efek Indonesia

2018 ◽  
Vol 26 (1) ◽  
pp. 95-111
Author(s):  
Sulastiningsih Sulastiningsih ◽  
Rizka Imanita Sholihati
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Firm Value ◽  
Research Method ◽  
Quantitative Research ◽  
Annual Report ◽  
Stock Exchange ◽  
Secondary Data ◽  
Corporate Social

This study aims to determine whether the financial performance measured by using CAR, ROA, LDR, BOPO, and CSR can affect the value of banking companies as measured by using PBV. This study uses secondary data taken from the annual report of banking companies during the year 2012-2016 listed on the Indonesia Stock Exchange. The number of samples of this study as many as 25 banking companies with a total of 125 data. This research method is quantitative research. The results of this study indicate the effect of CAR, ROA, LDR, BOPO, and CSR variables on firm value measured by using PBV in a banking company listed on the Indonesia Stock Exchange. Keywords: CAR, ROA, LDR, BOPO, CSR, PBV

A Comparison of CSR Disclosure Guidelines and a Self-Prepared CSR Disclosure Index- A Study of Select Automotive Companies

2015 ◽  
Vol 4 (2) ◽  
Author(s):  
N.K. Gupta ◽  
Shilki Bhatia
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Economic Environment ◽  
Global Reporting Initiative ◽  
The Social ◽  
Regulatory Bodies ◽  
Csr Disclosure ◽  
Corporate Social ◽  
The Impact ◽  
Voluntary Guidelines

In India, corporate social responsibility and its disclosure got attention during the eighties and have been gaining importance with time in present economic environment, especially after adoption of liberalization, privatization, and globalization (LPG) (Goswami, 2011). Guidelines, principles, and codes are being developed by various regulatory bodies in India and across the globe to increase transparency and accountability about both a companys daily operations and the impact of these operations on society (Tran, 2014) In this paper, the author has studied the CSR guidelines laid down by Global Reporting Initiative G3.1 (GRI-G-3) and The National Voluntary Guidelines by Ministry of Corporate Affairs (NVG-MCA) and has compared them with a self-composed CSR Disclosure Index (CSRDI). The social responsibility initiatives taken by select Indian Automotive Companies have been analyzed and the companies have been rated as per the disclosures made by them. The main focus of the research is to compare the CSR Rankings of companies as per CSRDI with the companies rankings as per GRI-G-3 and NVG-MCA. It was observed that out of 30 sensex companies, Maruti Suzuki and TATA Motors have been the pioneers in contribution towards CSR initiatives. The top five rated companies were TATA Motors, Maruti Suzuki, Mahindra and Mahindra, Hero Motocorp, Bajaj Auto, and Apollo Tyres.

The development of corporate social responsibility in accounting research: evidence from Indonesia

2019 ◽  
Vol 15 (5) ◽  
pp. 671-688
Author(s):  
Juniati Gunawan ◽  
SeTin SeTin
Keyword(s):  
Corporate Social Responsibility ◽  
Literature Review ◽  
Social Responsibility ◽  
Global Reporting Initiative ◽  
Future Research ◽  
Content Type ◽  
Accounting Research ◽  
Study Results ◽  
Csr Disclosure ◽  
Corporate Social

Purpose The purpose of this paper is to analyze accounting research developments in the area of corporate social responsibility (CSR) in Indonesia for the period 2012-2016. The focus of CSR literature review is on disclosures and not to examine CSR activities or programs. Design/methodology/approach This study applied a descriptive approach to provide evidence on the major variables that have been examined in CSR research and what is the measurement used to measure CSR disclosures. The CSR research development was traced through mapping articles published in the international journal with the subject of category accounting (Schimago Journal rank quartile Q3 and Q4), and national journal (national accredited accounting journals, as well as the proceedings of National Symposium on Accounting [NSA]). A total of 5,971 articles were reviewed and resulted in 31 Indonesian CSR articles in accounting which are dominated by quantitative methods (93.5 per cent), and as many as 28 articles were analyzed. Findings The analyses result showed that (1) 75 per cent of CSR research were in the areas of financial accounting and capital markets, followed by tax accounting and corporate governance; (2) The most widely used variable associated with CSR was financial performance; which (3) More than 80 per cent of the CSR research used annual reports as the source of data with only 19.23 per cent using sustainability reports; (4) 65.38 per cent of the CSR disclosure measurement referred to used other CSR disclosure lists, other than the Global Reporting Initiative (GRI). Research limitations/implications The study results are important as a basis for future studies to provide a platform for the analysis to cover the gap between CSR studies in the academic and business areas for not only Indonesia but also other countries. Comparative studies between countries will be essential for future research to provide empirical evidence on the development of CSR research in accounting fields. Practical implications The study provides comprehensive pictures in how CSR disclosures have been analyzed in academic area so that practitioners in business field are able to understand the results on which variables are associated with CSR. Further, the practitioners could enhance their CSR implementations and reports to gain the utmost benefits for their business. Originality/value This study is considered as the first CSR literature review analyzed in accounting research publications. As CSR topics have been emerging developed in many field of studies, reviewing this topic in the accounting area resulted interesting findings. These findings are useful for not only Indonesia but also other countries. Further, this study provides platform to fill many gaps for future research in the topic of CSR in accounting field.

scholarly journals Analisis Pengungkapan Corporate Social Responsibility PT. Bukit Asam, Tbk Berdasarkan Global Reporting Initiatives (GRI) Dan Kaitannya Dengan PROPER

2019 ◽  
Vol 1 (3) ◽  
pp. 846-864
Author(s):  
Atika Tri Ningsih ◽  
Charoline Cheisviyanny
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Social Responsibility ◽  
Secondary Data ◽  
Mining Company ◽  
Result Show ◽  
Secondary Data Sources ◽  
Corporate Social ◽  
Sustainability Report ◽  
Category Score

This study aims to analyze: 1) The level of corporate social responsibility disclosure of PT. Bukit Asam, Tbk for the year 2017 and 2018 based on the GRI G4, 2) The similarity of each indicator contained in GRI G4 with PROPER which are issued by The Ministry of Environment. This is a descriptive qualitative research. The sample in this study was a mining company that revealed the sustainability report in 2017 and 2018 based on the GRI G4 standard and obtained a gold PROPER, namely PT. Bukit Asam, Tbk. The type of data were documentary data with secondary data sources and the analysis method were content analysis. The result show that: 1) Based on the results of content analysis on the level of disclosure of economic, environmental and social indicator on the sustainability report of PT. Bukit Asam, Tbk in 2017 is higher than in 2018 and the level of breadth and depth of the sustainability report of PT. Bukit Asam, Tbk in 2018 has a better category score than in 2017, 2) There are similarities GRI G4 indicator in environmental category as PROPER indicator items, namely energy, cesspool, water and biodiversity

scholarly journals CORPORATE SOCIAL RESPONSIBILITY IN INDIAN BANKING INDUSTRY: STUDY ON ATTEMPTS OF HDFC BANK

2016 ◽  
Vol 4 (8) ◽  
pp. 62-74
Author(s):  
Nidhi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Institutions ◽  
Banking Sector ◽  
Banking Industry ◽  
Self Regulation ◽  
Secondary Data ◽  
Moral Obligations ◽  
Industry Study ◽  
Corporate Social

This paper is the study about the Corporate Social Responsibilities of the banking industry in India. Social Responsibility of business refers to what a business does over and above the statutory requirement for the benefit of the society. The word “responsibility” emphasizes that the business has some moral obligations towards the society. Corporate Social Responsibility also called Corporate Conscience or Responsible Business is a form of corporate self-regulation integrated into a business model. The paper is based on secondary data. Now-a-days CSR has been assuming greater importance in the corporate world including financial institutions and banking sector. Banks and other financial institutions start promoting environment friendly and socially responsible lending and investment practices. The paper consists of key areas of 6 banks and a case study on HDFC Bank.

scholarly journals PENGARUH BIAYA CORPORATE SOCIAL RESPONSIBILITY TERHADAP LABA BERSIH PERUSAHAAN PADA PT. UNITED TRACTOR, Tbk

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Jessica Wajongkere ◽  
Lintje Kalangi ◽  
Robert Lambey
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Local Community ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Business Community ◽  
Net Income ◽  
Net Profit ◽  
Independent Variable ◽  
Corporate Social

Corporate Social Responsibility is a continuing commitment by the business community to act ethically and contribute to the economic development of the local community and the wider community, along with the improvement of the living standards of workers and their families (Wibisono 2007). The purpose of this study is to determine the influence of CSR costs on the company’s of net profit on PT. United Tractor, Tbk. This research uses simple linear regression analysis method. The type of data used is quantitative data obtained from secondary data. The results showed that there is no influence between the two variables (corporate social responsibility cost to net income of the company). Based on t-test, t-table> t-count (3,182> -2,074) and significant 0,130 where this value> 0,05 meaning there is no influence between independent variable to dependent variable.Keywords: Cost of Corporate Social Responsibility, Net income

scholarly journals PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

2020 ◽  
Vol 10 (1) ◽  
pp. 93-104
Author(s):  
Meily Trinesia ◽  
Husaini Husaini
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Secondary Data ◽  
Foreign Ownership ◽  
Sampling Techniques ◽  
Independent Variables ◽  
Corporate Social Responsibility Disclosure ◽  
Industry Type ◽  
Corporate Social

 ABSTRACT  This study is aimed to prove the influence of corporate characteristic on corporate social responsibility disclosure by using independent variables size, age, goverment ownership, foreign ownership, leverage, profitability, industry type, and auditor type. The sample in this study is a non-financial companies listed at the Indonesia Stock Exchange in 2013-2017 and consisted of 250 companies. The data used in secondary data obtained from financial from the website www.idx.co.id. Methods of data collection used purposive sampling techniques. This study used a quantitative approach.Data was analyzed using multiple linear regression using SPPSS software version 23.  The results showed that Size and Goverment Ownership of the company had effect possitive on corporate social responsibility. Age, Foreign Ownership, Leverage, Profitability, Industry Type, and Auditor Type have no effect on corporate social responsibility. Keywords : Corporate Social Responsibility Disclosure and Corporate Characteristic

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