scholarly journals Political Connection and Corporate Social Responsibility: Evidence from Indonesia

2021 ◽  
Vol 22 (2) ◽  
pp. 922-940
Author(s):  
Yunieta Anny Nainggolan ◽  
Endang Dwi Astuti ◽  
Raden Aswin Rahadi ◽  
Kurnia Fajar Afgani
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
The Political ◽  
Board Structure ◽  
Political Connection ◽  
Individual Level ◽  
The Individual ◽  
Corporate Social ◽  
Different Characteristics ◽  
Privately Owned

This paper aims to investigate the influence of political connection on Corporate Social Responsibility (CSR) expense in Indonesia. We use a sample of 682 firm-year observations between 2010 and 2015. Using the individual-level of political connections, we find that the political connection is an important determinant of CSR expense. The political connection effect is analyzed based on the different characteristics of ownership structure, board structure, and affiliated party. We find that state-owned enterprises and privately-owned enterprises that politically connected are positively associated with CSR expenses. Interestingly, the evidence shows that politically connected board of commissioners are more willing to spend in CSR activities, while politically connected board of directors have no significant concern regarding CSR. Furthermore, politically connected firms that contribute to CSR are from government-leaning firms, while opposition-leaning firms show different matters. The findings are robust using different measures of political connection and controls.

Conclusions

2017 ◽  
Author(s):  
Geoff Moore
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Virtue Ethics ◽  
Organizational Ethics ◽  
Stakeholder Approach ◽  
Individual Level ◽  
Managerial Implications ◽  
The Individual ◽  
Corporate Social ◽  
Do So

The purpose of the concluding chapter is to review and draw some conclusions from all that has been covered in previous chapters. To do so, it first summarizes the MacIntyrean virtue ethics approach, particularly at the individual level. It then reconsiders the organizational and managerial implications, drawing out some of the themes which have emerged from the various studies which have been explored particularly in Chapters 8 and 9. In doing so, the chapter considers a question which has been implicit in the discussions to this point: how feasible is all of this, particularly for organizations? In the light of that, it revisits the earlier critique of current approaches to organizational ethics (Corporate Social Responsibility and the stakeholder approach), before concluding.

scholarly journals POSITION OF CORPORATE SOCIAL RESPONSIBILITY DURING THE IMPLEMENTATION OF THE “HEALTH-CENTRIC” CONCEPT OF HEALTHCARE FUNCTIONING

2021 ◽  
Author(s):  
Iryna Kychko ◽  
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Healthy Lifestyle ◽  
State Level ◽  
Individual Level ◽  
Financial Credit ◽  
General Scientific ◽  
The Individual ◽  
Corporate Social ◽  
Further Development

The article considers available scientific approaches to interpreting the “health-centric” concept of healthcare. A comparative analysis of causes and effects of the concept’s development at the individual, corporate and state levels is conducted. The author’s approach to the implementation of the “health-centric” concept of healthcare, which involves attracting social investments, is put forward. It is proved that the “health-centric” concept of healthcare functioning should be grounded on disease prevention through prophylaxis (promotion of healthy lifestyle, active case finding at the preclinical stage and prevention of their further development). The research arranges criteria, principles, and functions of the implementation of the “health-centric” concept of healthcare the definitions of which are based on general scientific guidelines and fundamental provisions of economic theory and statistical science. The author substantiates that the development and implementation of the “health-centric” concept of healthcare functioning should be performed holistically at the individual, corporate and state levels: at the individual level – by changing awareness of careful attitude to one’s health using educational, information and cultural programs; at the state level – by using administrative, financial-credit tools; at the corporate level – the active introduction of patronage and the mechanisms of corporate social responsibility etc. amidst encouraging responsibility for environmental disturbances. The article proves that system application of the mentioned approaches to the development and functioning of the “health-centric” concept of healthcare is an empirical basis of the proposals for building a sound economic policy aimed at improving health, reducing mortality, advancing living standards of social groups in Ukraine.

Corporate Social Responsibility: An Overview From an Organizational and Psychological Perspective

2019 ◽  
Author(s):  
Ante Glavas ◽  
Mislav Radic
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Organizational Level ◽  
Future Research ◽  
Firm Level ◽  
Individual Level ◽  
Negative Effect ◽  
The Individual ◽  
Corporate Social ◽  
Level Of Analysis

Corporate social responsibility (CSR) is an important topic for both academics and practitioners because it potentially influences all aspects of an organization—from relationships with stakeholders to strategy to daily routines and practices. Thus, scholars have explored CSR for close to one hundred years. Prior research has been primarily conducted at the organizational and institutional levels, but has largely overlooked the individual-level of analysis, which is a major gap considering that CSR is enacted by and influences people. Recently, this gap has been addressed by an increased focus on the individual level of analysis—also known as “micro-CSR.” However, CSR is a multilevel construct, so even when focusing on the individual level, all levels need to be taken into consideration at the same time. Moreover, CSR is cross-disciplinary. Prior research has often focused on disciplines such as strategy, but fields such as psychology have much to offer—especially because CSR is conducted through and affects individuals. Moreover, due to the historical focus of CSR on the organizational level of analysis, most studies have aggregated CSR to the firm level. These studies have shown mixed results of the effects of CSR. One reason is that when CSR is aggregated, the variance at the individual level of analysis is lost. Employees might react both positively and negatively to CSR. For example, CSR is often extra-role (e.g., volunteering, being part of committees) and can have a negative effect of role strain and stress. For other employees, they might find tension with the way that CSR is carried out. Future research could dive more deeply into the psychology of CSR and how, when, and why employees might react to CSR differently.

scholarly journals The Barriers to Corporate Social Responsibility in the Nordic Energy Sector

2021 ◽  
Vol 13 (9) ◽  
pp. 4891
Author(s):  
Mauricio Latapí ◽  
Lára Jóhannsdóttir ◽  
Brynhildur Davíðsdóttir ◽  
Mette Morsing
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Social Impact ◽  
Organizational Level ◽  
Limited Attention ◽  
Sustainable Business ◽  
Individual Level ◽  
The Individual ◽  
Corporate Social ◽  
Energy Companies

Nordic companies have been at the top of sustainable business rankings since the early 2010s. Some of them are energy companies that have adopted Corporate Social Responsibility to have a positive social impact and become carbon neutral. However, limited literature has analyzed the barriers that Nordic energy companies face while implementing Corporate Social Responsibility. This article aims to identify and categorize the barriers faced by Nordic energy companies. The research is based on empirical data obtained from interviews involving high-level managers from the largest suppliers of energy in the Nordic region. A model is developed, which identifies and categorizes seven barriers at the individual level, seven at the organizational level, and three at the institutional level of analysis. The findings suggest that barriers can be of a direct and indirect nature and can be found across the three levels of analysis. The main contributions of this article are: (1) it identifies and categorizes the barriers that Nordic energy companies face; (2) it defines the barriers as direct and indirect based on their interaction with the company; (3) it presents two models of the barriers and provides empirical evidence that complement the literature; and (4) it contributes to the literature by focusing on the Nordic countries, a region that has received limited attention by scholarly research.

scholarly journals Board Structure and Corporate Social Responsibility: Evidence From Developing Economy

SAGE Open ◽  
2021 ◽  
Vol 11 (1) ◽  
pp. 215824402098854
Author(s):  
E. Chuke Nwude ◽  
Comfort Amaka Nwude
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Empirical Investigation ◽  
Developing Economies ◽  
Gender Diversity ◽  
Financial Statements ◽  
Board Independence ◽  
Board Structure ◽  
Disclosure Requirements ◽  
Corporate Social

This article undertakes an empirical investigation on how firm board characteristics relate with corporate social responsibility disclosure (CSRD) in the banking industry of developing economies with a particular interest in Nigeria. The study focuses on a sample of 11 out of the 13 Nigerian listed national commercial banks which provide similar services and are subject to the same regulations and disclosure requirements by the Central Bank of Nigeria (CBN) from 2007 to 2018. Multiple regression analysis was employed on panel data obtained from the banks’ audited financial statements. The findings show that board with large number of persons, low proportion of persons operating outside the bank operations, and higher percentage of feminine directors on the board support higher level of corporate social responsibility (CSR). The results of large number of persons on board and better proportion of feminine administrators support the resource dependency theory and agency theory which offer the broad theoretical underpinnings for this study. The low percentage of nonexecutive administrators negates stand of bank regulators. This implies that banks with an oversized board size, gender diversity, and less board independence are seemingly favorably disposed to improve on CSR.

scholarly journals Corporate social responsibility and firm performance in South Africa

2014 ◽  
Vol 45 (1) ◽  
pp. 1-12 ◽  
Author(s):  
K. Demetriades ◽  
C. J. Auret
Keyword(s):  
Regression Analysis ◽  
Corporate Social Responsibility ◽  
Firm Performance ◽  
Social Responsibility ◽  
Social Performance ◽  
Sample Period ◽  
Socially Responsible ◽  
Responsible Investing ◽  
The Individual ◽  
Corporate Social

Corporate Social Responsibility (CSR) can be viewed from two different perspectives: that of the business; and that of the individual investor (Socially Responsible Investing, SRI). In this study regression analysis as well as an event study was used to examine the link between CSR and firm performance. The results suggested that in the short-term there were no significant price effects on the SRI shares. In contrast, the returns of SRI portfolios over the sample period seemed to be superior to those of conventional firms. The regression analysis found that generally the SRI coefficients were insignificant; however using one of the models during the fifteen year sample period, SRI constituents attained a ROE that was 11.18% higher (as well as a ROA that was 1.824% lower) than conventional firms. When the period was restricted to 2004-2009 it was found that social performance was positively - and sometimes significantly - correlated with ROE.

scholarly journals THE EFFECT OF TAX AVOIDANCE, EARNINGS MANAGEMENT AND POLITICAL CONNECTION ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE : INDONESIAN MANUFACTURING COMPANIES EVIDENCE

ACCRUALS ◽  
2019 ◽  
Vol 3 (2) ◽  
pp. 212-225
Author(s):  
Mala Ayu Anggita ◽  
Trisandi Eka Putri ◽  
Asep Kurniawan
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Earnings Management ◽  
Descriptive Analysis ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Political Connection ◽  
Manufacturing Companies ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social

The purpose of this study to determine the effect of tax avoidance, earnings management, and political connection on the corporate social responsibility disclosure (case studies on manufacturing companies listed on the idx for the period 2016-2017). This study uses a quantitative approach. The population in this study were all manufacturing companies listed on the IDX for the period 2016-2017. The analytical method used in this study is descriptive analysis, classic assumption test and multiple linear regression analysis. The results showed that partially, tax avoidance and earnings management had no effect on corporate social responsibility disclosure, and political connections had a positive effect on corporate social responsibility disclosure. While simultaneously, tax avoidance, earnings management and political connection have an effect on jointly on corporate social responsibility disclosure

scholarly journals The natural environment as an area of Corporate Social Responsibility

2017 ◽  
Vol 28 (3) ◽  
pp. 45-52 ◽  
Author(s):  
Anna Wolak-Tuzimek ◽  
Joanna Tarnawska ◽  
Marek Chmiel
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Natural Environment ◽  
Local Communities ◽  
Social Commitment ◽  
Good Practices ◽  
Iso 26000 ◽  
The Individual ◽  
Corporate Social ◽  
International Standardisation Organisation

AbstractAreas of Corporate Social Responsibility (CSR) have been defined in ISO 26000. Guidelines of the International Standardisation Organisation distinguish seven areas: corporate governance, human rights, labour practices, natural environment, fair operating practices, consumer issues, social commitment and development of local communities. This article presents good practices implemented by enterprises in the individual areas, in particular, actions in the area of the natural environment. Two research hypotheses are posited concerning the rate of implementing good CSR practices and the number of actions in the natural environment area. National Responsible Business Forum research and a survey of a group of enterprises in the Mazovian region, conducted by the authors in 2014–2016, served to verify the hypotheses. The results imply that the number of good practices realised in CSR areas tends to grow. In addition, actions in the area of the natural environment rank third with regard to good practices implemented.

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