scholarly journals ANALISIS IMPLEMENTASI PROGRAM CORPORATE SOCIAL RESPONSIBILITY EDU VISIT PT GARUDA MAINTENANCE FACILITY AEROASIA, TBK

2020 ◽  
Vol 5 (1) ◽  
pp. 01-14
Author(s):  
Sella Lovityo Aulia ◽  
Chrisentia Flavia Dwianjani ◽  
Rubiyanto Rubiyanto
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Service Industry ◽  
Legitimacy Theory ◽  
Repair Service ◽  
The Public ◽  
Owned Company ◽  
Communication And Coordination ◽  
The Right ◽  
Corporate Social

PT Garuda Maintenance Facility, AeroAsia, Tbk (GMF) is a state-owned company engaged in the aircraft maintenance and repair service industry in Indonesia, or Maintenance, Repair, and Overhaul abbreviated as MRO. One of the activities carried out is Corporate Social Responsibility / CSR, which is named ‘edu visit’. Since 2002, edu visits have provided opportunities for the public, especially students and university students to visit GMF, who want to know about aerospace. The purpose of this study is to provide an overview to readers about the activity of edu visits, the constraints and solutions undertaken. The method used is qualitative with a descriptive approach. The data were obtained through interviews, observation, and documentation. Researchers use Legitimacy Theory and the concept of CSR to answer the research objectives. The results can be illustrated that the edu visit activity has been carried out by the company implementing the legitimacy effectiveness and the right CSR concept. External and internal obstacles can be resolved through communication and coordination with other divisions within the company. Keyword: Corporate Social Responsibility, Legitimacy Theory

Implementation of Javanese traditional value in creating the accountable corporate social responsibility

2017 ◽  
Vol 59 (6) ◽  
pp. 964-976
Author(s):  
Pujiyono ◽  
Jamal Wiwoho ◽  
Wahyudi Sutopo
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Secondary Data ◽  
Primary Data ◽  
Legal Regulations ◽  
Content Type ◽  
The Public ◽  
Good Relation ◽  
Owned Company ◽  
Corporate Social

Purpose This paper aims to provide an overview of existing condition, rules and implementation of CSR and create harmony models of corporate social responsibility (CSR) between regulation, Javanese culture values and universal principles, to fill the lack of CSR regulation in Indonesia. Design/methodology/approach This study is based on sociology legal research. The regulations and principles have been studied by using the approach of law and social sciences. That characteristic is descriptive evaluative. The primary data are taken from interview with the senior source relations of PT Pertamina Hulu Energi (PHE) in Jakarta, President Director of PT Rosalia Indah Group in Surakarta and Your Honour Prince of Surakarta Hanadiningrat Kingdom. Secondary data are obtained from the review of the literatures pertaining to the material. Secondary data consist of legal materials such as regulations, books, papers and other references. Data analysis technique use theoretical interpretative. Findings CSR is implemented by company only for lifting the image. CSR fund allocation is still a company’s secret, and it becomes evidence of the lack of transparency for companies to manage and provide social cost to society. It can also be found that some companies collect donations from the public for disaster relief, but in the distribution of aid, they use the name of a CSR company. There is polarization in the implementation of CSR. A government- owned company is already bound by the provisions of the Regulation of the Minister of state-owned enterprises. Research limitations/implications This paper discusses the CSR implementation in Indonesia and it creates a model of accountability of CSR to fill the legal vacuum that occurs at this time. This paper formulates a good relation between traditional Javanese value, government regulations and universal CSR principle. Practical implications There remains a mismatch between the Javanese values of philosophy with the positive regulatory norms that result in the implementation of CSR only to meet the requirements of the positive regulatory norm and ignore the obligations involved and to aid the prosperity of the public society. Social implications Communities around a company have not been able to enjoy the advantages of the company. Communities should fight for their own lives without being dependent on or being supported by a company’s existence. Originality/value This research combines the Javanese values with the positive legal regulations in the implementation of CSR in Indonesia. This research has not been conducted by the others. This research will provides benefits on the idea of imposing sanctions on the non-implementation of CSR, not only through positive legal regulations but also through social sanctions embodied in the Javanese values.

scholarly journals ETHICAL ASSESSMENT MANAGER AGAINST A CONFLICT OF INTEREST THE CORPORATE SOCIAL INTEREST THE CORPORATE SOCIAL

2019 ◽  
Vol 12 (2) ◽  
Author(s):  
Inova Fitri Siregar
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Conflict Of Interest ◽  
Social Interest ◽  
Ethical Assessment ◽  
The Public ◽  
The Right ◽  
Corporate Social ◽  
A Company

The idea of social responsibility or known as Corporate Social Responbility ( CSR) is getting widely accepted.Group that supports discourse social responsibility of the opinion that the company cannot be separated from individuals who involved in this, namely the owner and employees.But they should not just think of profit f, but also must have sensitivity and concern for public.With the csr activity conducted by the company manager, and has budgeted by the a company so create conflicts of interest.The purpose of this research is to analyze how assessment ethical manager to conflict an interest in the activity of their  Sample used is all employers who engaging in activities corporate social responsibility as many as 30 companies located in pematang  pudu sub district mandau.The result that has been achieved are the judgments ethical manager to a conflict of interest has been included in four criteria: from the benefits , justice , fulfilling the right and maintenance , but each company should have alternative how minimize pressure from the public so that not avoid activity CSR

Corporate social responsibility disclosure on the websites of coffee chains in Turkey

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Petek Tosun
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Social Responsibility ◽  
Public Attention ◽  
Content Type ◽  
The Public ◽  
The Social ◽  
Csr Disclosure ◽  
Social And Environmental Responsibilities ◽  
Corporate Social

Purpose Coffee is among the primary products that attract the public attention to the social and environmental responsibilities of companies. Coffee shops have a big carbon footprint because of their daily operations. With the rising consciousness about sustainability in developing countries, online disclosure of corporate social responsibility (CSR) is becoming increasingly important for not only multinational but also local coffee chains. The purpose of this study is to analyze the extent to which coffee chains include CSR on their websites. Design/methodology/approach Turkey, which is a large emerging economy with an expanding coffee chain market, is selected as the research context. The CSR disclosure on the websites of coffee chains is examined by content analysis according to CSR dimensions. A sample of 27 coffee chains with more than ten stores is included in the analysis. Findings Foreign coffee chains disclose more information on the environment and fair trade than local coffee chains. On the other hand, CSR content in websites of foreign and local coffee chains does not differ significantly in human resources and community dimensions. Foreign coffee chains have comparatively longer brand history, more rooted brands and larger networks than local coffee chains. Originality/value To the best of the author’s knowledge, this study is the first that used a content analysis about CSR on the websites of coffee chains in Turkey. Findings contribute to the understanding of CSR disclosure in the coffee chain industry and can be beneficial for researchers and managers in other emerging markets.

scholarly journals Theoretical Perspectives on Corporate Social Responsibility Disclosure: A Critical Review

2015 ◽  
Vol 5 (2) ◽  
pp. 38 ◽  
Author(s):  
Mohamed A. Omran ◽  
Dineshwar Ramdhony
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stakeholder Theory ◽  
Social Contract ◽  
Critical Review ◽  
Developed Countries ◽  
Legitimacy Theory ◽  
Theoretical Perspectives ◽  
Csr Disclosure ◽  
Corporate Social

This study provides an extensive critical review of the theoretical perspectives applied on corporate social responsibility (CSR) disclosure literature. From a CSR standpoint we review and discuss, in detail, legitimacy theory, stakeholder theory, social contract theory, and signalling theory to identify the situations that suit each of these perspectives. The findings show that there is no universal theory applicable on corporate social responsibility disclosure for all situations or societies. While legitimacy theory suggests CSR disclosures are part of a process of legitimation, stakeholder theory offers an explanation of CSR accountability to stakeholders. Legitimacy theory seems to be more suitable for organizations working in developed countries, on the other hand, stakeholder theory appears to be most suitable for organizations working in developing countries; where a corporation can manage its stakeholders and the pressure to comply with existing legislation is less as compared to the developed countries. Social contract theory is appropriate for developed/emerged economies, as CSR disclosure exists due to an implicit social contract between business and society, which implies some indirect obligations of business towards society. Signalling theory will suit a situation where firms are competing for resources. A firm willing to demarcate from other firms will engage in more CSR practices. It is also important that the signal reaches the target audience by reporting on CSR. 

scholarly journals Socially Responsible Organizational Governance in the Public Sector

2020 ◽  
Vol 19 (3) ◽  
pp. 119-132
Author(s):  
Gita Lasytė
Keyword(s):  
Corporate Social Responsibility ◽  
Public Sector ◽  
Social Responsibility ◽  
Socially Responsible ◽  
Public Governance ◽  
Organizational Governance ◽  
The Public ◽  
New Public ◽  
New Public Governance ◽  
Corporate Social

The present paper aims to examine the theoretical assumptions of socially responsible organizational governance in the public sector. In public authorities, corporate social responsibility is a relatively new phenomenon. Therefore, the paper focuses on the interaction between social responsibility and the New Public Governance. The article puts forward the assumption that the principles of governance of public goods and public services provided by the public sector are very close in content to the concept of social responsibility. The goal of the public governance process is efficiency and effectiveness not only in public administration institutions, but also in building a welfare society. In this context, the New public governance is in line with the principles of social responsibility. The similarities between the new public governance and social responsibility can be recognized in an understanding the values, processes and elements the primary standards of which are accountability, openness, efficiency, responsibility, compliance with procedural norms, division of power (involvement of stakeholders). The article also discusses the concept and characteristics of corporate social responsibility and provides criticism on the CSR phenomenon.

scholarly journals Effect of Corporate Social Responsibility on Tax Avoidance in China

2021 ◽  
Vol 8 (9) ◽  
pp. 72-75
Author(s):  
Tong Chen ◽  
◽  
Maisarah Mohamed Saat ◽  
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Tax Avoidance ◽  
Effective Tax Rate ◽  
Socially Responsible ◽  
Tax Rate ◽  
The Public ◽  
Chinese Listed Companies ◽  
Aggressive Tax Avoidance ◽  
Corporate Social

Corporate social responsibility (CSR) has aroused heated discussion in recent years. The public generally believe that the enterprises with good CSR performance will not be involved in aggressive tax avoidance issues. However, as several famous socially responsible technology companies were found to be involved in aggressive tax avoidance, the association between those two variables has been doubted. This paper analyzes the effect of CSR on tax avoidance with the evidence of Chinese listed companies from 2016 to 2020. The finding is that good CSR performance leads to an increase in effective tax rate. In other words, the higher the CSR report score, the higher tax payment and the lower tendency in tax avoidance.

The Role Corporate Social Responsibility Has in the Smart City Project in Spain

2019 ◽  
pp. 1562-1582 ◽  
Author(s):  
Mª Asunción López-Arranz
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Social Welfare ◽  
Working Conditions ◽  
Smart City ◽  
Smart Cities ◽  
Improve Working ◽  
The Right ◽  
Corporate Social ◽  
Conditions Of Work

The object and justification of this chapter is to analyse how Smart Cities will have an impact on workers' social welfare. Another aspect is the opportunity for businesses immersed in Smart Cities to improve working conditions through corporate social responsibility, reverting in this way to the society all that they have to offer. The future of employment in Smart Cities is analysed. Anyway, the realisation of the present work also has allowed to check how finds Spain in the implantation of this model of Cities and as they are involved the Spanish companies. In this sense, the investigation after an unproductive analysis and conceptual of the terms business social responsibility and smart quote analyses the implication of the right of the work in the new cities through the repercussion of these in the conditions of work of the workers taken by the companies so much of the small, of the average as of the big company, to finish with conclusions. It analyses the normative activity that Spain has developed specifically in this regard and his plans in the aim 20/20.

Corporate Social Responsibility of Public Banking Sector for Sustainable Development

2019 ◽  
pp. 467-488
Author(s):  
Naglaa Fathy El Dessouky
Keyword(s):  
Sustainable Development ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Banking Sector ◽  
Developed Countries ◽  
The Sustainable Development ◽  
The Public ◽  
The Developed Countries ◽  
Corporate Social

Corporate Social Responsibility (CSR) has become a significant field of studies to stress the importance of the new role of organizations towards the society for sustainable development. Nowadays, an enormous number of authors have been participating in this field to highlight the responsibility of organizations towards the community, society and the natural environment where they are operating. Despite the growing number of researches related to CSR in the developed countries little empirical studies have been devoted to examine CSR concept and practice in the African countries, the MENA region (Middle-East and North Africa), as well as in the Golf countries. This chapter seeks to study CSR concept and practice in the emerging market economies (EMEs). It will mainly focus on the implementations of CSR by the public banking sector. We will investigate the role of the public banking sector existing in an Arab country in comparison to an Asian country to explain and analyze the similarities and differences of CSR activities in both experiences. In this comparative study we will primarily examine Banque Misr, as one of the oldest and largest public bank in Egypt and the Malayan Banking Berhad (trading as Maybank) as the largest public bank in Malaysia. After a meticulous review of literature, we propose a systemic framework to study CSR practices and policy implementations. We illustrated the CSR as a constant process where all variables are interrelated and are affecting each other in a mutual approach. In this systemic framework we advocated to study all significant variables related to CSR practice as: the history/philosophy development, core-values, CSR adopted definition, motives, key players, approaches, stakeholders focus, sectors of intervention and mechanisms of policy implementations. The chapter concludes that common CSR policies exist between the Malaysian and the Egyptian experience. Nevertheless the Malaysian model has formulated an elaborated and further sophisticated CSR public banking program. Meanwhile, the Egyptian model needs to adopt more global oriented CSR public banking policies, in particular to assure the sustainable development requirements.

The Role Corporate Social Responsibility Has in the Smart City Project in Spain

2017 ◽  
pp. 439-458 ◽  
Author(s):  
Mª Asunción López-Arranz
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Social Welfare ◽  
Working Conditions ◽  
Smart City ◽  
Smart Cities ◽  
Improve Working ◽  
The Right ◽  
Corporate Social ◽  
Conditions Of Work

The object and justification of this chapter is to analyse how Smart Cities will have an impact on workers' social welfare. Another aspect is the opportunity for businesses immersed in Smart Cities to improve working conditions through corporate social responsibility, reverting in this way to the society all that they have to offer. The future of employment in Smart Cities is analysed. Anyway, the realisation of the present work also has allowed to check how finds Spain in the implantation of this model of Cities and as they are involved the spanish companies. In this sense, the investigation after an unproductive analysis and conceptual of the terms business social responsibility and smart quote analyses the implication of the right of the work in the new cities through the repercussion of these in the conditions of work of the workers taken by the companies so much of the small, of the average as of the big company, to finish with conclusions. It analyses the normative activity that Spain has developed specifically in this regard and his plans in the aim 20/20.

Addressing Moral Confusion: Ethics Isn’t Law

2021 ◽  
pp. 81-98
Author(s):  
Jason Brennan ◽  
William English ◽  
John Hasnas ◽  
Peter Jaworski
Keyword(s):  
Corporate Social Responsibility ◽  
Business Ethics ◽  
Social Responsibility ◽  
Moral Authority ◽  
Ethical Duty ◽  
Course Of Action ◽  
The Law ◽  
Compliance With The Law ◽  
The Right ◽  
Corporate Social

Moral confusion in business ethics and corporate social responsibility often stems from treating ethics and law as if they were the same. Ethics and the law often overlap and sometimes conflict. They are distinct categories. Laws may enforce people’s ethical obligations. But they may also contravene them and require unethical action. Because the law has no independent moral authority, business people are always required to ask themselves whether compliance with the law is the right course of action. When the law prescribes oppressive or unjust conduct, they may have an ethical duty not to obey the law.

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