scholarly journals The Effect of CSR Fit and CSR Authenticity on the Brand Attitude

2019 ◽  
Vol 12 (1) ◽  
pp. 275 ◽  
Author(s):  
Songmi Kim ◽  
Heejung Lee
Keyword(s):  
College Students ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Brand Attitude ◽  
Consumer Evaluation ◽  
Empirical Survey ◽  
Individual Perception ◽  
Corporate Social ◽  
The Impact ◽  
Positive Effect

This study examined consumer evaluation of corporate social responsibility (CSR) activities with a focus on the authenticity and fit of CSR activities and analyzed the influence of consumers’ individual perception based on CSR involvement. We carried out an empirical survey to test the hypotheses presented by a scenario test using a questionnaire of 315 college students. The results showed that higher CSR fit has a positive effect on CSR authenticity and brand attitude. As a result of verifying the moderating effect of CSR involvement, the higher the CSR involvement is, the lower the impact of CSR fit on CSR authenticity. Therefore, consumers with high CSR involvement are less affected by CSR fit in evaluating the authenticity of CSR.

Comparative analysis of QISMUT+3’s Islamic corporate social responsibility

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Agung Nur Probohudono ◽  
Astri Nugraheni ◽  
An Nurrahmawati
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Statistical Testing ◽  
Content Type ◽  
Islamic Bank ◽  
Csr Disclosure ◽  
Corporate Social ◽  
The Impact ◽  
Positive Effect

Purpose The purpose of this study is to analyze the impact of corporate social responsibility (CSR) disclosure on the financial performance of Islamic banks across nine countries as major markets that contribute to international Islamic bank assets (Indonesia, Malaysia, Saudi Arabia, UAE, Kuwait, Qatar, Turkey, Bahrain and Pakistan or further will be called QISMUT + 3 countries). Design/methodology/approach Islamic Social Reporting Disclosure Index (ISRDI) is being used as a benchmark for Islamic bank CSR performance that contains a compilation of CSR standard items specified by the Accounting and Auditing Organization for Islamic Financial Institutions. The secondary data is collected from the respective bank’s annual reports and it used the regression analysis techniques for statistical testing. Findings This study found that CSR disclosure measured by ISRDI has a positive effect on financial performance. Almost all ISRDI sub-major categories have a positive effect on financial performance except the “environment” subcategory. The highest major subcategory for ISRDI is the “corporate governance” category (82%) and the “environment” category (13%) is the lowest. For the UAE, Kuwait and Turkey, the ISRDI is positively affected by financial performance and the other countries on this research are not. Originality/value This study highlighted the economic benefits of social responsibility practices as a part of business ethics in nine countries that uphold the value of religiosity. Thus, the development of the results of this research for subsequent research is very wide open.

Can Corporate Social Responsibility Decrease the Negative Influence of Financial Distress on Accounting Quality?

2021 ◽  
Vol 13 (19) ◽  
pp. 11124
Author(s):  
Jun Hyeok Choi ◽  
Saerona Kim ◽  
Dong-Hoon Yang ◽  
Kwanghee Cho
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Earnings Management ◽  
Financial Distress ◽  
Negative Influence ◽  
Accounting Quality ◽  
Distressed Firms ◽  
Corporate Social ◽  
The Impact ◽  
Positive Effect

This study aimed to test how corporate social responsibility (CSR) can affect the impact of corporate financial distress on earnings management. Based on the existing literature, distressed firms tend to hide their financial crises through earnings manipulation. However, as CSR can positively affect companies in terms of performance, risk reduction, and market response, the better a firm’s CSR is the less managers will attempt earnings management even if they experience temporary distress. Consistent with the literature, test results using Korean-listed companies show that distress increased earnings management, and we confirmed that CSR weakened the positive effect of distress on earnings management. After testing each of the CSR subcategories, significant results were found mainly on environmental performance, reflecting the globally increasing interest in environmental issues. This study contributes to the literature on distress and earnings management, which rarely considers CSR as a moderating factor.

scholarly journals Does Employee Quality Affect Corporate Social Responsibility? Evidence from China

2020 ◽  
Vol 12 (7) ◽  
pp. 2692 ◽  
Author(s):  
Shilu Sun ◽  
Tiantian Li ◽  
Hong Ma ◽  
Rita Yi Man Li ◽  
Kostas Gouliamos ◽  
...  
Keyword(s):  
Higher Education ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Educational Level ◽  
Positive Relationship ◽  
Ordinary Least Squares ◽  
Independent Directors ◽  
Corporate Social ◽  
The Impact ◽  
Positive Effect

This paper investigated the impact of employee quality on corporate social responsibility (CSR). Based on data from China A-share-listed companies for the years 2012–2016 and using ordinary least squares, our empirical results show that the educational level of the workforce, as a proxy for employee quality, is positively associated with CSR, which suggests that higher education can promote CSR implementation. Additional analyses found that this positive relationship is more pronounced in non-state-owned enterprises, enterprises in regions with lower marketisation processes, and firms with lower proportions of independent directors. This study extends the literature on human capital at the level of firms’ entire workforce and CSR by elaborating the positive effect of employee quality on CSR in the context of an emerging economy (China). The results suggest that it is necessary to consider the educational level of employees when analysing CSR, which is of strategic significance for corporate sustainable development.

scholarly journals Marketing Mix Elements and Corporate Social Responsibility: Do they Really Matter to Store Image?

2020 ◽  
Vol 9 (1) ◽  
pp. 56-71
Author(s):  
Jalal Rajeh Hanaysha
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Marketing Mix ◽  
Equation Modeling ◽  
Survey Method ◽  
Store Image ◽  
Significant Positive Effect ◽  
Corporate Social ◽  
The Impact ◽  
Positive Effect

This purpose of this article is to examine the impact of corporate social responsibility (CSR) and marketing mix elements on store image in Malaysian retail sector. The data were collected through a quantitative survey method from 278 customers of retail stores in eastern Malaysia. All of the returned questionnaires were inserted into SPSS and analyzed based on the structural equation modeling (SEM) technique using AMOS 18. The findings showed that CSR has a significant positive effect on store image. Furthermore, the outcomes revealed that advertising and price have significant positive effects on store image. However, the effect of sales promotion on store image is insignificant and negative. Finally, the results confirmed that store location and store environment have a significant positive effect on store image. The findings of this study contribute to our understanding with regard to the importance of these factors in influencing store image in the retail context.

The relationship between corporate social responsibility and corporate reputation in a turbulent environment: Spanish evidence of the Ibex35 firms

2015 ◽  
Vol 15 (4) ◽  
pp. 563-575 ◽  
Author(s):  
José Luis Fernández Sánchez ◽  
Ladislao Luna Sotorrío ◽  
Elisa Baraibar Diez
Keyword(s):  
Corporate Social Responsibility ◽  
Financial Crisis ◽  
Social Responsibility ◽  
Corporate Reputation ◽  
Content Type ◽  
Current Financial Crisis ◽  
Corporate Social ◽  
The Impact ◽  
The Relationship ◽  
Positive Effect

Purpose – The purpose of this study is to provide more knowledge about the model to generate reputation and its relationship in the long term with companies’ strategy of social responsibility. Particularly, research is done to test whether there is a positive effect of firms’ social behaviour (corporate social responsibility [CSR]), analysing differences of intensity and consistency, on their corporate reputation (CR) and whether the current financial crisis is a factor that has changed the relationship between both variables (moderator factor). Design/methodology/approach – This study uses a sample of 26 Spanish large firms of the Ibex35 index and covers an eight-year period from 2004 to 2011. To test the hypotheses of this research, a fixed-effects model was estimated using moderating regression analysis. Findings – The results obtained show that, for the Spanish Ibex35 companies, CSR practices according to their consistency have a significant positive effect on CR and in turbulent environments, as in the current financial crisis, it has had a significant positive influence on the CSR-CR relationship. Originality/value – Although a substantial number of empirical studies have examined the relationship between firms’ strategy and their performance, only a few of them have analysed the impact of the external environment on this relationship, whereby there is a need for longitudinal studies with different economic scenarios to achieve better knowledge of the CSR–CR relationship.

DAMPAK PENGUNGKAPAN ISLAMIC CORPORATE SOCIAL RESPONSIBILITY TIAP DIMENSI INDIVIDU TERHADAP PROFITABILITAS

2021 ◽  
Vol 8 (5) ◽  
pp. 641
Author(s):  
Muhamat Romadhoni ◽  
Sylva Alif Rusmita
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Commercial Banks ◽  
Social Reporting ◽  
Statistical Tool ◽  
Panel Data Regression ◽  
Data Regression ◽  
Corporate Social ◽  
The Impact ◽  
Positive Effect

ABSTRAKPenelitian ini mempunyai tujuan untuk mengetahui dampak dari pengungkapan secara dimensi individu laporan Islamic Corporate Social Responsibility (ICSR) terhadap profitabilitas dalam bank umum syariah. Dalam penelitian ini digunakan pendekatan kuantitatif dengan metode regresi data panel serta dengan bantuan alat statistik yaitu Eviews 9. Terdapat 10 bank umum syariah di Indonesia pada periode 2016-2020 yang dijadikan sebagai sampel dalam penelitian ini. Pengukuran pengungkapan ICSR dilakukan dengan teknik konten analisis berdasarkan item-item yang mendeskripsikan nilai-nilai Islam pada laporan tahunan bank sehingga menghasilkan indeks pengungkapan Index Social Reporting (ISR). Hasil dari pengujian hipotesis menunjukkan bahwa secara simultan pengungkapan ICSR berpengaruh positif signifikan terhadap profitabilitas bank umum syariah. Secara parsial, pengungkapan dimensi per individu ICSR tidak mempunyai hubungan yang signifikan secara statistik antara dimensi individu ICSR terhadap profitabilitas, kecuali untuk ‘komitmen terhadap karyawan’, ‘komitmen terhadap debitur’, dan ‘komitmen terhadap komunitas’.Kata Kunci: Pengungkapan, Islamic Corporate Social Responsibility, Profitabilitas, Bank Umum Syariah. ABSTRACTThis study aims to determine the impact of the disclosure of individual dimensions of Islamic Corporate Social Responsibility (ICSR) reports on profitability in Islamic commercial banks. In this study, a quantitative approach was used with the panel data regression method and with the help of a statistical tool, namely Eviews 9. There were 10 Islamic commercial banks in Indonesia in the 2016-2020 period which were used as samples in this study. The measurement of ICSR disclosure is carried out using content analysis techniques based on items that describe Islamic values in the bank's annual report so as to produce a disclosure index of the Index Social Reporting (ISR). The results of hypothesis testing indicate that simultaneously the disclosure of ICSR has a significant positive effect on the profitability of Islamic commercial banks. Partially, the disclosure of individual dimensions of ICSR does not have a statistically significant relationship between individual dimensions of ICSR on profitability, except for 'commitment to employees', 'commitment to debtors', and 'commitment to community'.Keywords: Disclosure, Islamic Corporate Social Responsibility, Profitability, Islamic Commercial Banks.

Perception of Corporate Social Responsibility by the Employees

2015 ◽  
pp. 51-72
Author(s):  
Zlatko Nedelko ◽  
Vojko Potocan
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Social Issues ◽  
The State ◽  
Economic Outcomes ◽  
Empirical Survey ◽  
Starting Point ◽  
Corporate Social ◽  
The Impact ◽  
Insight Into

The main purpose of this chapter is to examine the relationships between three underlying aspects of Corporate Social Responsibility (CSR), namely economic, environmental, and societal aspects, and the level of CSR, as perceived by the employees. The strength and direction of the impact of a single underlying aspect of CSR, on the level of CSR in organizations, is examined through a sample of 288 employees in Slovenian organizations. Results from the empirical survey suggest that employees' higher concern for environmental and social issues increases the level of organizational CSR, while higher striving for solely economic outcomes lowers the level of organizational CSR. Findings in this chapter provide insight into the state of CSR in organizations as perceived by the employees, providing an important starting point for definition or re-thinking of strategies in relation to CSR, and as a starting point for other actions as well, like changes in academia.

scholarly journals PENGARUH GREEN ACCOUNTING DAN DIVIDEND PAYOUT RATIO TERHADAP FIRM SIZE MELALUI CSR SEBAGAI VARIABEL INTERVENING

BISMA ◽  
2020 ◽  
Vol 14 (1) ◽  
pp. 34
Author(s):  
Mega Arisia Dewi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Size ◽  
Environmental Performance ◽  
Significant Positive Effect ◽  
Green Accounting ◽  
Dividend Payout ◽  
Corporate Social ◽  
The Impact ◽  
Positive Effect

The purpose of this study was to analyze the effect of green accounting on firm size and corporate social responsibility, the effect of dividend payout ratio on firm size and corporate social responsibility, and the role of corporate social responsibility in mediating the effect of green accounting and dividend payout ratio on firm size. The sample used in this study was the branch offices of Bank Muamalat in East Java that selected using a purposive sampling technique. The data analysis method used was path analysis. The results of this study showed that green accounting has a significant positive effect on firm size. However, it had a negative significant effect on corporate social responsibility. The dividend payout ratio had a significant positive effect on firm size and corporate social responsibility. Corporate social responsibility mediated the effect of green accounting and dividend payout ratio on firm size. These results indicated that as more companies performing green accounting (environmental performance) will encourage more positive responses from investors and the community due to the increase of the dividends (as the impact of increased sales). These conditions will also increase the company size due to the increased positive image as the result of implementing environmental performance. Keywords: corporate social responsibility,  dividend payout ratio, firm size, green accounting

scholarly journals PENGUNGKAPAN ICSR, REPUTASI, VISIBILITAS DAN PROFITABILITAS BANK SYARIAH: PENELITIAN DENGAN MEDIATOR DAN MODERATOR

2021 ◽  
Vol 8 (3) ◽  
pp. 338
Author(s):  
Habib Sa'dul Kholqi ◽  
Dina Fitrisia Septiarini
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Islamic Banks ◽  
Inconsistent Result ◽  
Islamic Bank ◽  
Corporate Social ◽  
Relationship Of ◽  
The Impact ◽  
The Relationship ◽  
Positive Effect

ABSTRAKPengungkapan ICSR menjadi isu penting yang dapat mempengaruhi reputasi dan profitabilitas bank syariah. Banyak penelitian empiris terkait pengaruh ICSR terhadap profitabilitas menunjukan hasil yang beragam. Misspesifikasi model penelitian dan strategi ICSR dapat menjadi sebab hasil tersebut. Penelitian ini bertujuan untuk menguji pengaruh pengungkapan ICSR terhadap kinerja keuangan bank syariah dengan mempertimbankan reputasi sebagai variabel mediasi dan visibilitas sebagai variabel yang memoderasi pengaruh pengungkapan ICSR terhadap reputasi. Pendekatan kuantitatif dengan metode PLS SEM digunakan untuk menguji hipotesis. 10 bank syariah di Indonesia pada periode 2014-2019 dijadikan sebagai sampel. Hasil estimasi menunjukan bahwa pengungkapan ICSR berpengaruh positif baik terhadap reputasi maupun profitabilitas. Visibilitas bank syariah juga terbukti memoderasi pengaruh pengungkapan ICSR terhadap reputasi bank. Meskipun demikian, Reputasi tidak terbukti memediasi pengaruh ICSR terhadap profitabilitas bank syariah. Implikasi dari hasil penelitian ini adala pentingnya pengungkapan ICSR bagi bank syariah karena dapat mempengaruhi reputasi dan profitabilitas perusahaan. Meskipun reputasi sendiri tidak terbukti memberikan pengaruh terhadap profitabilitas, reputasi dapat menjadi sumber daya strategis bagi bank. Selain itu, bagi bank syariah dengan visibilitas tinggi, pengungkapan ICSR menjadi sangat penting karena dampaknya yang lebih besar yang terbukti dapat memperkuat hubungan pengungkapan ICSR terhadap reputasi.Kata Kunci: Pengungkapan Islamic Corporate Social Responsibility, Variabel Mediasi, Variabel Moderasi, Profitabilitas, Bank Syariah. ABSTRACTICSR disclosure becomes an important issue that could effect reputation and profitability of Islamic Bank. a lot of empirical research on the effect of ICSR disclosure to profitability indicates an inconsistent result. Misspecification of the research model and the ICSR strategy could be the cause of it. The study aims to examine the impact of ICSR disclosure to profitability by considering reputation as a mediating variable and visibility as a variable that moderates the effect of ICSR disclosure on reputation. Quantitative approach with PLS SEM method is applied to confirm the hypothesis. 10 Indonesian Islamic Banks on 2014-2019 period are take as a sample. The estimation results show that ICSR disclosure has positive effect on reputation and profitability. It also indicates that Islamic bank visibility moderates the correlation between ICSR disclosure and reputation. However, Islamic bank reputation isn’t proven to mediate the correlation between ICSR disclosure and the profitability. The implication of the study result is that ICSR disclosure is important for the Islamic banks because it can affect its reputation and profitability. Although reputation itself is not proven to affect profitability, it can be a strategic resource for a bank. In addition, for high-visibility Islamic banks, disclosure of ICSR is crutial because of its greater impact that is proven to affect the relationship of ICSR disclosure to reputation.Keywords: Islamic Corporate Social Responsibility Disclosure, Mediating Variable, Moderating Variable, Profitability, Islamic Bank.

scholarly journals Institutional Investor Shareholdings and Corporate Social Responsibility – Evidence from Tourism Related Industries in China

2021 ◽  
Vol 251 ◽  
pp. 03016
Author(s):  
Lei Zheng ◽  
Xuemeng Guo ◽  
Libin Zhao ◽  
Yuting Feng
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Institutional Investor ◽  
Listed Companies ◽  
Public Companies ◽  
Using Data ◽  
Corporate Social ◽  
Performance Results ◽  
The Impact ◽  
Positive Effect

Using data from Chinese A-share listed companies in tourism related industries from 2009 to 2018, this paper examines the influence of institutional investor shareholdings on corporate social responsibility (CSR) performance. Results show that: First, institutional investor shareholdings can significantly improve CSR performance of tourism related public companies in China. After implementing robustness test, this positive relationship remains solid. Second, the positive effect of institutional investor shareholdings is significantly unbalanced regarding different CSR dimensions, with the most salient influence in promoting companies’ social welfare contributions. And third, the impact of institutional investor shareholdings can be strengthened when listed companies are ultimately controlled by the state.

Sign in / Sign up

Export Citation Format

Share Document