scholarly journals Application of Shariah Enterprise Theory on Disclosure of Corporate Social Responsibility in Sharia Banking

2021 ◽  
Vol 1 (2) ◽  
pp. 119-131
Author(s):  
Eti Kusmiati ◽  
Marti Dewi Ungkari
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Secondary Data ◽  
Case Study Methodology ◽  
Processing Strategies ◽  
Study Methodology ◽  
Enterprise Theory ◽  
Corporate Social ◽  
Corporate Social Responsibility Reports

The goal of this research is to find out what information Islamic banks provide in their corporate social responsibility reports, as well as to determine the acceptability of such material in terms of Shariah Enterprise Theory (SET). This study employed a qualitative research method using a case study methodology. Primary and secondary data are the two types of data used. Data reduction, data presentation, and verification are some of the data processing strategies employed. Findings. The findings of the research demonstrate that Bank Muamalat's CSR disclosures contained Sharia Enterprise Theory disclosure elements such as vertical and horizontal accountability, indicating that Bank Muamalat Indonesia has declared its social responsibility in a very informative manner.

Corporate social responsibility practices and motivations in a peripheral country: two Portuguese illustrative cases

2014 ◽  
Vol 14 (2) ◽  
pp. 252-264 ◽  
Author(s):  
João F. Proença ◽  
Manuel Castelo Branco
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Corporate Responsibility ◽  
Design Methodology ◽  
Case Study Methodology ◽  
Content Type ◽  
Peripheral Country ◽  
Study Methodology ◽  
Corporate Social

Purpose – The purpose of the paper is to provide an illustrative picture of how large corporations in a peripheral country such as Portugal engage in corporate social responsibility (CSR) practices and discuss the motivations underlying these practices. Design/methodology/approach – In this study, a case study methodology was used to explore CSR practices and the underlying motivations in two Portuguese companies. Findings – The results obtained suggest that some specificity may be present in the way of defining corporate responsibility for society by Portuguese companies. The Portuguese companies analysed seem to display an historical preference for corporate paternalism. This suggests that moral reasons can motivate firms (and individuals within them) to engage in social responsibility activities. Research limitations/implications – This work focuses on two specific case studies, but other cases might find diverse findings. Originality/value – It adds to the scarce research on CSR by Portuguese companies by providing new empirical data. It contributes to the growing body of evidence which seems to suggest that cultural differences associated with different countries affect CSR dynamics.

scholarly journals PENGUNGKAPAN CSR PERBANGKAN SYARIAH SEBAGAI KEBUTUHAN INFORMASI STAKEHOLDER

2018 ◽  
Vol 2 (2) ◽  
pp. 179-202
Author(s):  
Reztu Rinovian ◽  
Abin Suarsa
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Social Responsibility ◽  
Qualitative Method ◽  
Annual Report ◽  
Secondary Data ◽  
Case Study Method ◽  
Enterprise Theory ◽  
Corporate Social

This research aims to analyze the disclosure of corporate social responsibility by  Bank Syariah Mandiri dan Bank Syariah Bukopin based on shariah enterprise theory. This research wasconducted by analyzing how the Bank Syariah Mandiri dan Bank Syariah Bukopin disclose corporate social responsibility through the information presented in the annual report are based on the items disclosure of social responsibility based on sharia enterprise theory. This research uses a qualitative method with case study method in which the analysis using content analysis. The data used in this research is secondary data in the form of a written document that is the annual report of Bank Syariah Mandiri dan Bank Syariah Bukopin obtained from the official website of  Bank Syariah Mandiri dan Bank Syariah Bukopin. This research is descriptive interpretative to discuss problems with clear descriptions based on the ability of researchers to reveal the purpose of understanding the information presented in the annual report of Bank Syariah Mandiri dan Bank Syariah Bukopin. This research shows that social responsibility reporting Bank Syariah Mandiri dan Bank Syariah Bukopin still very limited, and is far from being in accordance with sharia enterprise theory.

University social responsibility and empathy in organizations during COVID-19 pandemic in Brazil

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mariane Lemos Lourenço ◽  
Mara Rosalia Ribeiro Silva ◽  
Rafael Santana Galvão Oliveira
Keyword(s):  
Social Responsibility ◽  
Secondary Data ◽  
The Elderly ◽  
Online Classes ◽  
Case Study Methodology ◽  
Content Type ◽  
Study Methodology ◽  
Psychological Assistance ◽  
The Relationship

Purpose The purpose of this paper is to analyze the relationship between empathy and social responsibility (SR) practices in a university organization in Brazil during the COVID-19 pandemic in 2020. Design/methodology/approach The research was qualitative, using case study methodology. The case study was about the Brazilian organization Ânima Educação, which is the greatest among the five largest publicly traded education companies in Brazil. Secondary data collection and content analysis was carried out. Findings As emotional response toward the problems caused by the pandemic, the company's leadership adopted an empathic behavior, allowing traces of its empathic culture to emerge. Empathy was expressed through the implementation of SR practices aimed at workers (policy of not firing in the first two months of the pandemic), at students (provision of technological apparatus, online classes, physical/psychological assistance and negotiation of late fees) and at the society (assistance to the elderly). Originality/value It was concluded that empathy can be taken as the emotional motivator for companies to engage in SR practices, especially in extreme circumstances in society, as the economic and health challenges that the world is experiencing with the COVID-19 pandemic nowadays. SR practices, in turn, can foster even more empathy in organizations, mobilizing leaders and their respective groups in the creation and implementation of new practices, thus demonstrating that the relationship between empathy and SR practices is a “two-way street.”

scholarly journals Corporate social responsibility in construction industry: a comparative study between UK and Turkey

2016 ◽  
Vol 6 (2) ◽  
Author(s):  
Dilek Ulutaş Duman ◽  
Heyecan Giritli ◽  
Peter McDermott
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Construction Industry ◽  
Design Methodology ◽  
Social Orientation ◽  
Comparative Case Study ◽  
Strategic Decisions ◽  
Case Study Methodology ◽  
Corporate Social

Purpose Corporate social responsibility (CSR) has evolved to an important agenda for many industries and its scope has been widened from the responsible business to strategic decisions. Therefore, this study aims to investigate the concept of CSR from the perspective of construction industry by questioning CSR awareness, CSR activities, and CSR integration with a comparative case study between UK and Turkey. Design/methodology/approach Conducting comparative and qualitative research using a case study methodology, this study sets the context for understanding differences in these two countries as to how CSR is perceived and put into practice by selected case firms. Findings The results revealed that construction companies are aware of the increasing importance of the CSR; however, company scale and the characteristics of the country have great impact on CSR preferences. Despite the differences in the approaches all firms take with regard to CSR domains and CSR types, ethical domain and the social orientation have become prominent for CSR initiatives in both the UK and Turkey. Originality/value This study provides the empirical evidence for the understanding and integration of the CSR concept in the construction industry; shed light on missing knowledge about CSR integration and serves as a source for further in-depth researches on CSR.

scholarly journals THE EFFECT OF PROFITABILITY, COMPANY AGE, AND PUBLIC OWNERSHIP ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE

2019 ◽  
Vol 5 (2) ◽  
pp. 291 ◽  
Author(s):  
Anita Gunawan ◽  
Hardian Rahmat Puntoro ◽  
Rinaldy Putra Pakolo
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies ◽  
Public Ownership ◽  
Corporate Social ◽  
Corporate Social Responsibility Reports

<em>The objective of this study is to prove the effect of profitability, company age, and public ownership on the disclosure of Corporate Social Responsibility in manufacturing companies listed on the Indonesia Stock Exchange for the period 2015 and 2017 in 120 companies. The data used in this research is secondary data; the sample is analyzed using Multiple Linear Regression Analysis. The results conclude that the profitability has a positive effect on disclosure of corporate social responsibility reports, while company age and public share ownership does not significantly affect the disclosure of corporate social responsibility reports.</em>

scholarly journals Corporate Social Responsibility (CSR): A Case Study of Axis Bank Foundation

2018 ◽  
Vol 17 (1) ◽  
pp. 53-63
Author(s):  
Kavitha S
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Banking Industry ◽  
Secondary Data ◽  
Well Being ◽  
Complete Study ◽  
The Government ◽  
Corporate Social

The article aims to study the importance of CSR and the contribution of our industries towards the betterment and well being of the society. Section 135 of the Companies Act, 2013 has been referred to align industrial CSR activities with considered CSR activities from The Government of India. In the recent years, the banking industry has contributed a lot towards CSR. In this article, the author has taken Axis Bank foundation as a sample to study how exactly CSR activities are undertaken in the corporate, the accountability and reporting of CSR, and the utilisation of funds towards the progress of society. To study CSR activities of Axis Bank, CSR reports have been collected for a period of 3 years (2014-2015 to 2016-2017). The complete study is based on secondary data. The analysis shows that Axis Bank is succeeding in allocating the fund, identifying CSR activities and reporting the same through CSR audited report which is handled by the CSR committee.

scholarly journals The Impact of CSR Practices of MNCS on Dairy Industry in Malaysia

2019 ◽  
Vol 9 (2) ◽  
pp. 638-648
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Dairy Industry ◽  
Secondary Data ◽  
Multinational Companies ◽  
Host Countries ◽  
Dairy Consumption ◽  
Corporate Social ◽  
Corporate Social Responsibility Reports ◽  
The Impact

This paper aims to conceptualize the relationship between Corporate Social Responsibility Practices of Multinational Companies and growth of Malaysian dairy Industry. Malaysia is a net food importer, and it has been experiencing an upward trend in dairy consumption. But Malaysia imports 95% of its milk requirements and spend a lot of revenue in importing milk and related products as there is not a considerable number of local firms or companies producing dairy products. Malaysian dairy industry depends heavily on Multinational Companies brands e.g.; Nestle, Dutch Lady, F & N. This study focuses on how dairy Multinational Companies are affecting dairy stakeholders of Malaysia; the producers, and the overall local industry. It also concentrates on the procedures and policies which are designed by these Multinational Companies for serving in host countries, specifically regarding Corporate Social Responsibility. The study deals answer that what factors are restraining Malaysian dairy industry to grow and what big Multinational Companies are earning and what are they giving back to Malaysian dairy industry. The proposed methodology for this research will be content analysis, using secondary data from Corporate Social Responsibility reports and financial statements of these Multinational Companies.

The future in reports

2016 ◽  
Vol 7 (1) ◽  
pp. 57-81 ◽  
Author(s):  
Marina Bondi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Preliminary Analysis ◽  
Corporate Identity ◽  
Frequency Data ◽  
The Future ◽  
Corporate Social ◽  
Corporate Social Responsibility Reports

Company disclosures are often looked at as narrative rather than argumentative or directive texts. And yet “irrealis” statements – references to future or hypothetical processes – do play a role and contribute greatly to the construction of corporate identity. Combining a corpus and a discourse perspective, the paper looks at references to the future in a corpus of CSR (corporate social responsibility) reports. After a preliminary analysis of frequency data, a case study of markers of futurity is presented, focusing on ways of expressing prediction or commitment, together with attitudinal values or evaluations of importance. Keywords and phraseology are studied to highlight how prediction and commitment statements are used to legitimize the company’s (past) conduct.

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