scholarly journals Cégkultúra, vezetői személyiség, HR szervezet és a vállalati CSR tevékenység: II. Elemzések

2021 ◽  
Vol 8 (4) ◽  
Author(s):  
Szilvia Szalai Módosné ◽  
Szonja Jenei
Keyword(s):  
Corporate Social Responsibility ◽  
Data Collection ◽  
Social Responsibility ◽  
Quantitative Study ◽  
Corporate Culture ◽  
Small Sample ◽  
Computer Assisted ◽  
Factors Influencing ◽  
Operational Characteristics ◽  
Corporate Social

Kutatásunk célja a vállalati társadalmi felelősségvállalást befolyásoló tényezők hatásainak elemzése. Kvantitatív vizsgálatot folytattunk, melynek megalapozása során a vezetői személyiség, a vállalati kultúra és a humán menedzsment működési sajátosságait elemeztük. A kutatás 2020 őszén zajlott Magyarországon. Vállalati vezetők és HR szakemberek töltötték ki kérdőívünket, számítógéppel támogatott adatgyűjtést végeztünk. A kapott 37 választ a kismintára érvényes statisztikai szabályok szerint elemeztük. Eredményeinket a COVID-19 járvány hatásai befolyásolták, a vállalati CSR tevékenység a recesszió hatására háttérbe szorult, de a vezetők attitűdje nem változott, csak a lehetőségek szűkültek. Corporate Culture, Management Personality, HR Organization and Corporate CSR Activities I. Our research aims to analyze the effects of factors influencing corporate social responsibility. We conducted a quantitative study, in the course of which we explored the operational characteristics of the managerial personality, the corporate culture and human resource management. The research took place in the autumn of 2020 in Hungary. Company executives and HR professionals completed our questionnaires, and we conducted computer-assisted data collection. The 37 responses received were analyzed according to the statistical rules applicable to the small sample. Our results were affected by the effects of the COVID-19 epidemic. Corporate CSR activity was pushed into the background due to the recession, but the attitude of managers did not change, only the opportunities narrowed. Keywords: social responsibility, managerial personality, HR activity, corporate culture 

scholarly journals Cégkultúra, vezetői személyiség, HR szervezet és a vállalati CSR tevékenység: I. Elméleti alapok

2021 ◽  
Vol 8 (2) ◽  
Author(s):  
Szilvia Módosné Szalai ◽  
Szonja Jenei
Keyword(s):  
Corporate Social Responsibility ◽  
Data Collection ◽  
Social Responsibility ◽  
Quantitative Study ◽  
Corporate Culture ◽  
Small Sample ◽  
Computer Assisted ◽  
Factors Influencing ◽  
Operational Characteristics ◽  
Corporate Social

Kutatásunk célja a vállalati társadalmi felelősségvállalást befolyásoló tényezők hatásainak elemzése. Kvantitatív vizsgálatot folytattunk, melynek megalapozása során a vezetői személyiség, a vállalati kultúra és a humán menedzsment működési sajátosságait elemeztük. A kutatás 2020 őszén zajlott Magyarországon. Vállalati vezetők és HR szakemberek töltötték ki kérdőívünket, számítógéppel támogatott adatgyűjtést végeztünk. A kapott 37 választ a kismintára érvényes statisztikai szabályok szerint elemeztük. Eredményeinket a COVID-19 járvány hatásai befolyásolták, a vállalati CSR tevékenység a recesszió hatására háttérbe szorult, de a vezetők attitűdje nem változott, csak a lehetőségek szűkültek. Corporate Culture, Management Personality, HR Organization and Corporate CSR Activities I. Our research aims to analyze the effects of factors influencing corporate social responsibility. We conducted a quantitative study, in the course of which we explored the operational characteristics of the managerial personality, the corporate culture and human resource management. The research took place in the autumn of 2020 in Hungary. Company executives and HR professionals completed our questionnaires, and we conducted computer-assisted data collection. The 37 responses received were analyzed according to the statistical rules applicable to the small sample. Our results were affected by the effects of the COVID-19 epidemic. Corporate CSR activity was pushed into the background due to the recession, but the attitude of managers did not change, only the opportunities narrowed. Keywords: social responsibility, managerial personality, HR activity, corporate culture

BUSINESS SOCIAL RESPONSIBILITY: THEORETICAL OVERVIEW

2020 ◽  
Vol 73 (1) ◽  
pp. 196-203
Author(s):  
T.B. Tauyekelova ◽  
◽  
G.O. Abdikerova ◽  
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Main Issue ◽  
Scientific Theories ◽  
Factors Influencing ◽  
The Social ◽  
Corporate Social ◽  
Theoretical Overview

The main issue discussed in the article is the social responsibility of business. The article provides various definitions of the category of social responsibility. The concept of "social responsibility of business" is a multilevel and complex category. Responsibility includes ethical categories such as morality, duty and charity.The article examines the theoretical aspects of scientific approaches to corporate social responsibility, analyzes classical and modern scientific theories and concepts. The factors influencing the growing importance of corporate social responsibility in society, issues related to the role of business in the formation of a voluntary society are considered.

scholarly journals PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2017

2019 ◽  
Vol 6 (2) ◽  
pp. 245
Author(s):  
Rahmelia Ahyani ◽  
Windhy Puspitasari
Keyword(s):  
Corporate Social Responsibility ◽  
Data Collection ◽  
Real Estate ◽  
Social Responsibility ◽  
Financial Performance ◽  
Corporate Financial Performance ◽  
Significant Positive Effect ◽  
Sample Collection ◽  
Corporate Social ◽  
Positive Effect

<p><em>This study aims to examine the effect of Corporate Social Responsibility (CSR) on Financial Performance on Return On Assets (ROA), Return On Equity (ROE) and Net Profit Margin (NPM). The population used in this study is the Sub-Sector Services company of Property and Real Estate listed on the Indonesia Stock Exchange in 2013-2017. Data collection used purposive sampling method which aims to determine the samples taken with certain criteria and objectives, deliberate data collection to be included in the criteria according to the research. Based on sample collection techniques obtained as many as 175 companies.</em></p><p><em>The results found that 1) Corporate Social Responsibility (CSR) had a significant positive effect on corporate financial performance as measured by ROA, 2) Corporate Social Responsibility (CSR) had a significant positive effect on corporate financial performance as measured by ROE, and 3) Corporate Social Responsibility (CSR) had a significant positive effect on the company's financial performance as measured by NPM. This research has implications for the property and real estate industry sector in improving its financial performance through CSR disclosure considering the higher the corporate social responsibility disclosure, the higher the company's financial performance.</em></p>

Understand corporate social responsibility from an agenda setting perspective: a cross-national analysis of newspaper using computer-assisted content analysis

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Yafei Zhang ◽  
Chuqing Dong
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Social Responsibility ◽  
News Media ◽  
Agenda Setting ◽  
Computer Assisted ◽  
Content Type ◽  
News Sources ◽  
National Analysis ◽  
Corporate Social

Purpose This study aims to explore multifaceted corporate social responsibility (CSR) covered in popular English newspapers in the UK, USA, mainland China and Hong Kong from 2000 to 2016 via a computer-assisted analytical approach. This study moves the understanding of CSR away from corporate self-reporting to the mass media and raises interesting questions about the role of the news media in presenting CSR as a multifaceted, socially constructed concept. Design/methodology/approach Data were retrieved from CSR-related news articles from 2000 to 2016 that were archived in the LexisNexis database. Guided by the theoretical framework of agenda setting, a computer-assisted content analysis (Latent Dirichlet Allocation) was used to analyze 4,487 CSR-related articles from both business and non-business news sources. Analysis of variance was used to compare salient CSR topics in each country/region. Findings This study identifies newspapers as an alternate to corporations’ attempts to distribute CSR information and construct CSR meaning. The findings revealed that the news communicates a variety of CSR issues that are aligned or beyond what CSR was defined in corporate CSR reporting, as suggested in previous studies. In addition, CSR news coverages differ between the business and nonbusiness news sources. Furthermore, the media tone of CSR coverage significantly differed across the regions and between the business and nonbusiness newspapers. Social implications Emerging topics in CSR news coverage, such as business education, could help companies identify untapped CSR realms in the market. Originality/value This study contributes to CSR communication research by adding a non-corporate perspective regarding what CSR means and should be focused on. The news media presents CSR using a heterogeneous approach as they not only provide surface reports on corporations’ CSR activities but also offer in-depth discussions.

Perceptions of corporate social responsibility amongst immigrant entrepreneurs

2012 ◽  
Vol 8 (1) ◽  
pp. 63-76 ◽  
Author(s):  
Fara Azmat ◽  
Ambika Zutshi
Keyword(s):  
Social Capital ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Small Sample Size ◽  
Small Sample ◽  
Future Research ◽  
Sri Lankan ◽  
Content Type ◽  
Immigrant Entrepreneurs ◽  
Corporate Social

PurposeThe purpose of this paper is to explore the understanding of the term corporate social responsibility (CSR) by Sri Lankan immigrant entrepreneurs in Australia. It also seeks to investigate the importance the entrepreneurs place on CSR, their understanding of stakeholders, the types of CSR activities undertaken by them, and the issue of social capital.Design/methodology/approachData were collected through in‐depth semi‐structured interviews with Sri Lankan entrepreneurs based in Victoria, Australia.FindingsThe interviewees were aware of the term CSR but, nevertheless, had different interpretations of its meaning. However, CSR was considered important and all the interviewees were, in some way, involved in CSR activities and also had a good understanding of the importance of their stakeholders. Findings also highlighted the significance attached to social capital by the entrepreneurs such as informal relationships and trustworthiness which build the intangible attributes of CSR. The present findings can be attributed to immigrant entrepreneurs behaving partly to adapt to the host country, by changing their beliefs, values, traditions and partly by being influenced by their home country culture as found in the extended part of this current study.Research limitations/implicationsThis paper addresses gaps in the fields of both CSR and immigrant entrepreneurship literature. However, the small sample size is a limitation and further research is required in order to generalize the findings.Originality/valueIt is important to have an understanding of the interpretation of social responsibility amongst immigrant entrepreneurs. Despite the steadily growing number of Sri Lankan immigrant entrepreneurs and their potential impact on the Victorian and Australian socio‐economic context, this area remains under‐researched. This paper addresses this gap in the literature and makes an attempt to provide insight into this area that can be used as a catalyst for future research.

Status of Corporate Social Responsibility Practices in Nepal

2020 ◽  
Vol 2 (1) ◽  
pp. 1-12
Author(s):  
Bal Ram Chapagain
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Banking Sector ◽  
Small Sample ◽  
Moderate Level ◽  
Survey Method ◽  
Significant Difference ◽  
The Status ◽  
The Government ◽  
Corporate Social

Background: Although there has been a significant interest in corporate social responsibility (CSR) in recent years, there is lack of adequate studies regarding the status of CSR practices in Nepal. The existing studies generally suffer from the narrow conceptualization of CSR, focus on selected companies or industry sector only and from the relatively small sample size. Objectives: This paper aims to identify the status of CSR practices in the Nepalese context. Methods: This study uses questionnaire survey method by taking a sample of 168 listed companies of Nepal representing diverse industry sectors. Descriptive statistics, one-way ANNOVA and t-test have been used to analyze the collected data. Results: The overall status of CSR practices in Nepal is above the moderate level. The most common CSR practices in Nepal relate to corporate governance as well as customers whereas the least common CSR practices include environment and community related activities. Likewise, level of CSR practices is significantly higher among large firms compared to small and medium sized enterprises (SMEs). However, there is no significant difference on the status of CSR practices between banking sector and non-banking sector firms. Conclusions: While the overall status of CSR practices in Nepal is above the moderate level, Nepalese companies are not paying adequate attention on community and environment related issues. The results also indicate that size of the firm tend to affect the level of CSR practices in the Nepalese context though the difference on CSR practices between small and medium sized firms is not statistically significant. Implications: The government and policy makers may consider giving tax exemption or any other clearly spelled out incentives particularly to the environment and community related CSR activities. Likewise, managers and other stakeholders including the government may focus on identifying and overcoming the barriers for CSR practices among SMEs in Nepal.

Corporate social responsibility, firm performance and tax risk

2019 ◽  
Vol 34 (9) ◽  
pp. 1101-1130
Author(s):  
Xiaojun Lin ◽  
Ming Liu ◽  
Simon So ◽  
Desmond Yuen
Keyword(s):  
Corporate Social Responsibility ◽  
Firm Performance ◽  
Social Responsibility ◽  
Corporate Culture ◽  
Business Decision ◽  
Content Type ◽  
Ethical Implications ◽  
Ethical Work Climate ◽  
Tax Savings ◽  
Corporate Social

Purpose The purpose of this study is to investigate whether corporate social responsibility (CSR) can lower tax risk. Previous studies have demonstrated a negative link between CSR and tax aggressiveness. Generally, corporations engaging in social irresponsibility tend to undertake aggressive tax planning; whereas socially responsible firms enjoy tax savings. Because several recent studies have suggested that lower tax payments do not necessarily create higher tax risk, an exploration of the relationship between CSR and tax risk was not only interesting but also important. Design/methodology/approach Using an ethical perspective of CSR, this paper argues that executives who are nourished by an ethical climate tend to make responsible and reliable operating decisions. Therefore, their corporations would have better control of tax administration, and the corresponding tax risk would be constrained. Such corporations would enjoy greater tax savings while keeping their tax risk at relatively low levels. However, this reasoning ignores the fact that limited economic resources would constrain a firm from practicing CSR in the form of donations. This situation would also influence its attitude toward tax strategies. Specifically, when a firm’s performance is unsatisfactory, the cultural effect of CSR may diminish or even disappear. Findings Firms donating additional resources to CSR activities can construct a more ethical work climate that encourages executives to control tax risk while lowering tax expenses. For firms with unsatisfactory performance, the ethical benefits of CSR could disappear, thus suggesting a relationship with firm performance. This finding contributes to the knowledge on the ethical implications of CSR and proposes that the culture argument is conditional on satisfactory firm performance. Originality/value This study explores the association between corporate culture (CSR) and tax risk. The empirical results help shareholders, analysts and other investors to make their business decision better because CSR or corporate culture is less likely to change suddenly or dramatically in an abbreviated time. The finding of this study shed light on the importance of corporate culture on making an investment evaluation or decision. In addition, this study extends the research on CSR by demonstrating that the effects of CSR are conditioned on firm performance. The beneficial effect of CSR on tax risk would disappear when firms have unfavorable financial performance.

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