scholarly journals Performance Evaluation of the Implementation of the 2013/34/EU Directive in Romania on the Basis of Corporate Social Responsibility Reports

2019 ◽  
Vol 11 (9) ◽  
pp. 2531 ◽  
Author(s):  
Cristina Raluca Gh. Popescu ◽  
Viorel Costin Banța
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Local Community ◽  
Financial Information ◽  
Sustainable Business ◽  
Financial Reports ◽  
Eu Directive ◽  
Minimum Requirements ◽  
Definition Of ◽  
Corporate Social

The paper highlights part of the results of an investigation-based analysis. The research was carried out at the level of the 680 public interest entities with over 500 employees, for the first time enforced by law, together with the financial statements for 2017 reported in 2018, to publish non-financial social responsibility, the environment, and promotion of an ethical and sustainable business with sufficient and measurable care for the employees, the environment, and the local community. The analysis was extended to a representative sample of 246 entities, for which we analyzed both the degree of compliance of entities in Romania with their obligation to make non-financial information public and the determination of the level of compliance of the content of non-financial reports in depending on the minimum requirements of the directive. Thus, the most common published non-financial information has been identified, which has allowed for the definition of a sustainable and competitive business. The degree of compliance was also determined at the territorial, structural, and legal level. Moreover, this scientific study emphasizes the strong connections that exist between key concepts, such as: corporate social responsibility, intellectual capital, environmental protection, sustainability, ethics and integrity in today’s contemporary society.

scholarly journals IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY (CSR) DALAM MEWUJUDKAN PARIWISATA BERBASIS MASYARAKAT BERKELANJUTAN

2020 ◽  
Vol 4 (1) ◽  
pp. 21
Author(s):  
Ni Wayan Juniari ◽  
Luh Putu Mahyuni
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Local Community ◽  
Sustainable Business ◽  
Community Based ◽  
Tourist Destination ◽  
Sustainable Community ◽  
Corporate Social

Peningkatan kunjungan wisatawan ke suatu destinasi wisata selain membawa manfaat positif juga meninggalkan dampak negatif. Peran manajer sangat signifikan untuk memastikan operasional perusahaan pengelola destinasi wisata dapat mendukung perekonomian masyarakat lokal dan tidak merusak lingkungan, sehingga terwujud praktik bisnis berkelanjutan. Penelitian ini bertujuan mengeksplorasi bagaimana corporate social responsibility (CSR) dipraktikkan untuk dapat mewujudkan pariwisata berbasis masyarakat berkelanjutan. Untuk mencapai tujuan penelitian, penelitian kualitatif dengan pendekatan studi kasus dilakukan di kawasan wisata Monkey Forest Ubud, Gianyar, Bali. Berlandaskan pada konsep CSR dan pariwisata berbasis masyarakat, data dikumpulkan melalui wawancara kemudian dianalisis secara kualitatif dengan bantuan software NVivo12. Penelitian ini mengindikasikan bahwa Monkey Forest Ubud mengimplementasikan berbagai bentuk CSR yang memungkinkan masyarakat lokal berpartisipasi penuh dalam operasional kawasan wisata dan memperoleh manfaatnya secara langsung. Penelitian ini memberikan inspirasi mengenai bagaimana suatu destinasi/kawasan wisata dapat mengimplementasikan CSR untuk memastikan terwujudnya bisnis berkelanjutan dan pada saat bersamaan berkontribusi bagi pengembangan pariwisata berbasis masyarakat berkelanjutan.   Increasing tourist arrivals in a touristic area, besides bringing positive impacts also leaving negative footprints. The role of managers is significant to ensure that the business operational supports the local community and preserve the environment, so as sustainable business can be attained. This study aims at exploring how corporate social responsibility (CSR) is practiced to develop sustainable community-based tourism. To address the research objective, a qualitative case study was conducted at Ubud Monkey Forest, Gianyar, Bali. Guided by the concept of CSR and community-based tourism, data was collected through interviews and analyzed qualitatively with the help of NVivo12 software. This research indicates that Ubud Monkey Forest implements various CSR activities that allow the local community to participate in the operational of the forest and obtain the benefits from the operational. This research exemplifies how a tourist destination could implement CSR to ensure business sustainability and at the same time contribute to the development of sustainable community-based tourism.

scholarly journals CORPORATE SOCIAL RESPONSIBILITY PRACTICES: THE EXAMPLES OF LATVIA AND UKRAINE

2020 ◽  
Vol 1 (12) ◽  
pp. 203
Author(s):  
Iryna Vasylchuk ◽  
Kateryna Slyusarenko ◽  
Inta Kotane
Keyword(s):  
Sustainable Development ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Sustainable Business ◽  
Socially Responsible ◽  
Financial Reports ◽  
Goods And Services ◽  
Initial Stage ◽  
General Scientific ◽  
Corporate Social

Corporate social responsibility (CSR) as a good business practice and an organized movement develops and gains increasing support not only among entrepreneurs and businesspersons but also among consumers choosing goods and services from reputable enterprises that implement generally accepted business ethics in their daily operation. The problem of CSR has become urgent in the context of ensuring economic and sustainable business development. Increasing attention is paid to raising the competitiveness and efficiency of business through the principles of CSR. The latest research on reputation and CSR in Latvia shows that there are few entrepreneurs, national institutions and members of the public in Latvia who understand the basics of CSR and support the manifestations thereof. In Ukraine, CSR practices of companies are also at the initial stage of their development, they are carried out epidemically, and only large companies have sustainable development strategies and publish non-financial reports. The aim of the research is to assess CSR practices in Ukraine and Latvia. General scientific research methods were used in the given research, namely: the monographic and descriptive methods and comparative analysis. The results of the research revealed that socially responsible entrepreneurship related to the principles of sustainable development, i.e. meeting current needs without compromising the needs of future generations. Sustainable development is characterized by three interrelated dimensions: environmental, economic and social, through which socially responsible entrepreneurship could be assessed.

Corporate Social Responsibility (CSR) & Education for Sustainable Development

2016 ◽  
Vol 2 (3) ◽  
pp. 112
Author(s):  
R.S.S. Nehru
Keyword(s):  
Sustainable Development ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Local Community ◽  
Human Life ◽  
Knowledge Generation ◽  
Bottom Line ◽  
Sustainable Solutions ◽  
Strategic Csr ◽  
Corporate Social

Corporate Social Responsibility is the continuing commitment by business to behave ethically and contribute to economic development while improving the quality of life of the workforce and their families as well as of the local community and society at large” According to World Business Council for Sustainable Development, In globalization era education plays a crucial role in building the society and Nation. India is the highest country in a number of universities which constitute more than seven hundred universities, including private, public and semi sectors. Despite India have more institutions and strategies for education still Indian education is not competitive and performing infancy stage as compared to world class level. Education has pivotal role in nation building and molding superb wings of human recourse. In globalized economy and the privatization the education have been transformed into rural or root level of sustainable development in all sorts of human life. Adopting a businesslike approach which emphasizes a strategic CSR is important to survival in this increasingly competitive arena. It does not appear as a surprise to see universities and colleges discover the opportunity to move the focus beyond the classrooms into their own institutional operations. Universities, colleges and schools are the centers of knowledge generation and sharing perform a very important role in addressing the Triple Bottom Line of the world’ socioeconomic and environmental issues by promoting sustainable solutions. This paper discusses the good CSR practices and some suggestions that can boost up the CSR management and make invites on education sector.

scholarly journals Does CSR Activity Amount to Socially Responsible Management?

2021 ◽  
Author(s):  
M. John Foster
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Local Community ◽  
Annual Reports ◽  
Socially Responsible ◽  
Responsible Management ◽  
Exploratory Investigation ◽  
Research Questions ◽  
The Uk ◽  
Corporate Social

AbstractIn essence firms or companies are usually thought to exist to make products for or provide services of some sort to third parties, other companies or individuals. The philosophical question which naturally arises then is ‘to the benefit of whom should a firm’s activities be aimed?’ Possible answers include the owners of the firm, the firm’s employees or wider society, the firm’s local community or their host nation. It is because of firms’ location within a wider society that the issue of corporate social responsibility arises. The issue is do they contribute in a positive way to the fabric of society. In this paper we conduct an exploratory investigation whose research questions, broadly, are whether there is public evidence of corporate social responsibility activity by firms listed in the UK and to what extent, if any, such activities may amount to genuinely socially responsible management by the firms. We examined the most up to date annual reports of a split sample of 36 firms listed in the FTSE 350. The short answers to the two research questions above are: to some degree and no by some margin, based on data from the sample firms.

CORPORATE SOCIAL RESPONSIBILITY IN BUSINESS PRACTICE – NATIONAL AND INTERNATIONAL EXPERIENCE

2020 ◽  
Vol 21 (4) ◽  
pp. 29-41
Author(s):  
Elżbieta Lorek
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
International Experience ◽  
Business Practice ◽  
Definition Of ◽  
Corporate Social

The article deals with the problem of implementing standards based on corporate social responsibility (CSR) in enterprises. It describes issues related to the definition of the concept of corporate social responsibility and the scope of activities affected by CSR. The article also focuses on the advantages of applying CSR principles in an enterprise as well as the controversies and dangers that may arise. The article contains numerous references of the described issues to the observed reality.

scholarly journals CORPORATE SOCIAL RESPONSIBILITY PRACTICES IN SMALL AND MEDIUM SIZED TOURISM ENTERPRISES: THE CASE OF SLOVENIA

2018 ◽  
Vol 39 ◽  
pp. 67-87
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Human Resources ◽  
Local Community ◽  
Environmental Policies ◽  
Transitional Economy ◽  
Community Environment ◽  
Workplace Policies ◽  
Tourism Enterprises ◽  
Corporate Social

The objective of this study is to analyse the adoption of different corporate social responsibility (CSR) practices in small and medium-sized (SME) tourism enterprises in a small transitional economy. Based on literature review, motives for responsible business behaviour and several industry-specific CSR practices, that belong to four CSR dimensions were identified – local community, environment, marketplace policy, and human resources. The study was conducted by direct interviews with managers’ of tourism SMEs. Results reveal that the most significant CSR dimension is the Environmental dimension. The identified CSR practices are implemented through different operational mechanisms and according to the factor analysis, they embrace all four CSR dimensions (respectively): Environmental policies, Company values – workplace policies, Company values – marketplace policies, and Community policies.

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

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