scholarly journals Características de la responsabilidad social empresarial de las Pymes en Ecuador. Caso de estudio: Hacienda Nueva Colonia

ECA Sinergia ◽  
2019 ◽  
Vol 10 (3) ◽  
pp. 131
Author(s):  
Christian Oswaldo Morán Montalvo ◽  
Carlos Sebastián Cárdenas Zambrano ◽  
Carmen Elena Córdova Serrano
Keyword(s):  
Corporate Social Responsibility ◽  
Literature Review ◽  
Social Responsibility ◽  
Key Words ◽  
Positive Impact ◽  
Economic Viability ◽  
Palabras Clave ◽  
Corporate Social ◽  
A Company ◽  
Estudio De Caso

  La importancia de la responsabilidad social empresarial (RSE) reside en el impacto positivo que una empresa puede tener con la sociedad, el medio ambiente y la viabilidad económica. Dado que es un tema relativamente nuevo en Ecuador, la mayoría de las empresas grandes son las que cuentan con un programa de RSE, mientras que son pocas las pymes las que lo consideran un factor necesario para su desarrollo debido a que estas últimas tienen distintas prioridades y por lo tanto, no toman como preferente estructurar un programa de RSE. El objetivo principal de este trabajo fue determinar cuáles son las características principales de los programas de RSE en pymes, mediante el estudio de caso de la empresa Nueva Colonia. De manera que se la pueda aplicar en pymes del Ecuador. Los objetivos fueron alcanzados mediante una revisión bibliográfica, y una entrevista realizada al gerente de la Hacienda Nueva Colonia.   Palabras clave: responsabilidad Social Empresarial, Programas de RSE, Nueva Colonia, pymes.   ABSTRACT The importance of corporate social responsibility (CSR) lies in the positive impact that a company can have on society, the environment and economic viability. Since it is a new issue in Ecuador, most large companies have companies that have a CSR program, while they are the only words that are a necessary factor for its development. and therefore, they have not been structured as a CSR program. The main objective of this work was to determine the main characteristics of CSR programs in SMEs, by studying the case of the company Nueva Colonia. So that it can be applied in the SMEs of Ecuador. The objectives were achieved through a literature review, and an interview with the manager of the Hacienda Nueva Colonia.   Key words: corporate Social Responsibility, CSR programs, Nueva Colonia, SMEs

Corporate Social Responsibility as a Strategy in a Self-Service Shop S-Mart

2019 ◽  
pp. 156-178
Author(s):  
José G. Vargas-Hernández ◽  
César Alejandro Polo-Navarro
Keyword(s):  
Corporate Social Responsibility ◽  
Literature Review ◽  
Social Responsibility ◽  
Service Company ◽  
Service Companies ◽  
The Social ◽  
Self Service ◽  
Corporate Social ◽  
A Company

The objective of this chapter is to make known the importance of the use of these practices in Mexican companies, the benefits they have in the community where they are implemented. The method used is the method in a descriptive way through the periodic notes of the regional self-service company S-Mart. The method is based on analysis of the literature review. The main conclusion is that the company seeks to compete against the large self-service companies through CSR trying to fulfill its mission as a company. It is also concluded that corporate social responsibility affects the social responsibility of the consumer to the extent that circumstances permit, positively or negatively.

scholarly journals Kegiatan Seni sebagai Aktivitas Corporate Social Responsibility PT Kereta Api Indonesia

2020 ◽  
Vol 4 (1) ◽  
pp. 1
Author(s):  
Yuliani Yuliani ◽  
Ferayanti Ginting
Keyword(s):  
Corporate Social Responsibility ◽  
Public Relations ◽  
Social Responsibility ◽  
Positive Impact ◽  
High Achievement ◽  
Marching Band ◽  
The People ◽  
Locomotive Activity ◽  
Corporate Social ◽  
A Company

The implementation of Corporate Social Responsibility activities done by state-owned companies is to enhance the positive image of a company.  It underlies the implementation of Corporate Social Responsibility activities conducted by PT KAI (Persero) in managing and developing the company's activities. Marching Band Locomotive is one of the activities managed by corporate social responsibility division, which consist of the employees of PT KAI and the society. The authors examine the Marching Band Locomotive activities from PT KAI as the research object because it is one of the marching band groups with lots of high achievement in arts however is still not too well known by public. The purpose of this research is to analyze the strategy done by PT KAI in managing Marching Band Locomotive activities. The conclusion of this research is that Marching Band Locomotive activity as a part of community relation program from PT KAI commits not only to build relationship with society, but also to give positive impact for the people who join Marching Band Locomotive from PT KAI. The implementation of Marching Band Locomotive activities by Corporate Social Responsibility division from PT KAI is also related to event promotion and it is communicated by Public Relations division through several media.

scholarly journals Meta-analyses on Corporate Social Responsibility (CSR): a literature review

2021 ◽  
Author(s):  
Patrick Velte
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Literature Review ◽  
Social Responsibility ◽  
Positive Impact ◽  
Business Case ◽  
Future Research ◽  
Financial Consequences ◽  
Meta Analyses ◽  
Corporate Social

AbstractThis paper addresses quantitative meta-analyses on corporate governance-related determinants and firms’ (non) financial consequences of Corporate Social Responsibility (CSR). Legitimacy theory as our theoretical framework assumes that, through a social contract, a company must fulfil the respective society’s values and expectations and gain legitimacy. We also rely on the business case argument, assuming a positive relationship between CSR and financial outcomes of the firm. This analysis focusses on 54 quantitative meta-analyses on CSR and includes a structured literature review in order to increase our knowledge, which corporate governance variables and proxies of firm’s (non) financial outcome have been heavily included in archival research, and if there is an overall impact of these variables. Prior meta-analyses indicate that board independence, board gender diversity, and board size have a positive impact on CSR performance. Moreover, both CSR performance and environmental performance increase financial performance. This literature review makes a useful contribution to prior studies by summarizing the overall impact of corporate governance variables on CSR and their (non) financial consequences and by deducing recommendations for future research.

COORPORATE SOCIAL RESPONSIBILITY DALAM SUDUT PANDANG FIQIH HARTA DAN AKUNTANSI

2021 ◽  
Vol 3 (1) ◽  
pp. 111-122
Author(s):  
Sri Suharti ◽  
Iwan Setiawan
Keyword(s):  
Economic Development ◽  
Corporate Social Responsibility ◽  
Literature Review ◽  
Social Responsibility ◽  
Company Law ◽  
Using Data ◽  
Corporate Social ◽  
A Company ◽  
Do So

Corporate social responsibility in the company law is a company obligation, which aims to increase the role of the private sector in economic development and equitable social welfare. However, until now, this goal has not been achieved, due to the company's reluctance to do so. This is reinforced from the results of previous research, that CSR is not correlated with an increase in company profits, even if donation activities are not related to company operations and profits, then these expenses cannot be recorded as an expense that reduces corporate taxes. This is different from the concept of CSR in the view of wealth fiqh, which places property as the property of Allah and must be used as much as possible for the benefit of all humans. This study aims to compare CSR in the view of wealth and accounting fiqh. This research uses literature review method using data sourced from books, journals / articles, reports and websites. The results of this study found that CSR in the view of wealth fiqh is permissible because there is no fatwa prohibiting it as long as the assets used do not come from business activities that are prohibited in Islam. There is a difference in the concept of assets according to fiqh, namely that assets cannot be stacked for personal gain and must be distributed to others, whereas according to the accounting concept, assets are accumulated and distributed to owners of capital.Key words: capital,  cooperate social responsibility, and fiqh of assets.

scholarly journals Boosting Corporate Social Responsibility in Tourist Destinations through Loyalty Programs and Stakeholder Collaboration

2015 ◽  
Vol 7 (4(J)) ◽  
pp. 122-133 ◽  
Author(s):  
Iva Slivar
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Local Community ◽  
Positive Impact ◽  
Loyalty Programs ◽  
Loyalty Program ◽  
Tourist Destinations ◽  
Starting Point ◽  
Corporate Social ◽  
A Company

Two opposite approaches gravitate around Corporate Social Responsibility (CSR): shareholder vs. stakeholder approach. The first paradigm is classical: stating a company has one primary purpose i.e. profitability and is responsible to its shareholders. The second one sees the company not merely in function of its primary goal but also responsible to its employees, providers, local community, the environment etc. It is indisputable that a company operates in a certain context and in order to pursue its reason of existence it has to maintain good relationship and collaborate with others directly or indirectly involved or affected by its business, to a degree that is in line with its primary goal. This starting point was the base to integrate CSR and relationship marketing. CSR is a voluntary based concept. The purpose of this paper is to enhance CRS implementation in tourism. The authors propose a model that will encourage tourism companies to systematically and comprehensively include various CSR practices in their business, which will have a positive impact on the destination as a whole. The realization of the model gathers qualified tourism companies in an exclusive destination loyalty program and further promotes them as superior tourism providers. The involvement of all stakeholders of the tourist destinations in individual phases of the project is part of the proposed model. The model is easily applicable in practice.

La legislación tributaria venezolana como promotora de la responsabilidad social empresarial

Oikos ◽  
2014 ◽  
Vol 16 (33) ◽  
pp. 53
Author(s):  
Ana Cecilia Chumaceiro Hernández ◽  
Judith Josefina Hernández de Velazco
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Tax Law ◽  
Socially Responsible ◽  
Palabras Clave ◽  
Interpretative Approach ◽  
Corporate Social

aVenezuelan Tax Law as a Promoter of Corporate Social Responsibility   RESUMEN El presente artículo tiene por objetivo disertar sobre los dispositivos contenidos en la legislación tributaria venezolana que actúan como promotores de la responsabilidad social empresarial (RSE), para ello se utilizó el paradigma Cualitativo, bajo un enfoque hermenéutico – interpretativo, cuyo método fue análisis de contenido. En tal sentido se han observado los aspectos, elementos y mecanismos que se encuentran en la LISLR, LIVA y LOCTI que fomentan, incentivan o coadyuvan la RSE; finalmente se plantearan lineamientos para la aceptación de una nueva cultura de RSE con dimensión tributaria. Considerando, que dentro de la legislación tributaria no existen dispositivos específicos que promuevan la RSE, y, ello debe ser tomado en cuenta por el legislador para modificar ciertas normas y crear el incentivo necesario para que las empresas sean de forma congruente socialmente responsables. Palabras clave: legislación tributaria, empresa, promoción, responsabilidad social empresarial. ABSTRACT The objective of this study is to explore regulatory provisions from Venezuelan tax law as promoters of corporate social responsibility (CSR). For the methodological analysis of content, the study uses the qualitative paradigm and a hermeneutical-interpretative approach. The research observes different elements and mechanisms from LISLR, LIVA and LOCTI which encourage and contribute to corporate social responsibility. The study also proposes guidelines for the acceptance of a CSR culture from a tax dimension. The fact that there are no regulatory provisions within the Venezuelan tax law needs to be taken into account by legislators in order to amend certain norms and create the necessary incentives for companies to be socially responsible. Keywords: tax law; companies; encouragement; corporate social responsibility. Este trabajo es el resultado de investigaciones que se desarrollan en la línea “Responsabilidad Social, Empresa y Estado” del Centro de Estudios e Investigaciones Socioeconómicas y Políticas (CEISEP-UNERMB). 

scholarly journals The Corporate Social Responsibility of Polish Energy Companies

Energies ◽  
2021 ◽  
Vol 14 (13) ◽  
pp. 3815
Author(s):  
Magdalena M. Stuss ◽  
Zbigniew J. Makieła ◽  
Agnieszka Herdan ◽  
Gabriela Kuźniarska
Keyword(s):  
Corporate Social Responsibility ◽  
Literature Review ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Energy Sector ◽  
Study Approach ◽  
Csr Strategies ◽  
Warsaw Stock Exchange ◽  
Corporate Social ◽  
Energy Companies

If corporate social responsibility (CSR) is expected to work efficiently, there should be a standardised approach for implementation of the CSR concept for all businesses, including companies operating in the energy sector. Although many companies declare compliance with CSR standards, further investigation should be undertaken to evaluate if and how those standards have been applied in practice. The aim of this research is to examine the level of standardisation of the CSR activities within Polish energy companies and explore the good practices developed by those companies. The Polish energy companies have been selected for the investigation as the literature review we conducted demonstrates that there is limited research in this area and there is a knowledge gap regarding how Polish energy companies apply CSR regulation in practice. To accomplish the stated aims, the following research questions were developed: (1) What is the essence of applying the CSR concept in Polish energy companies, and at what level of development is the concept applied? (2) To what extent do Polish energy companies have a common approach to the CSR concept, and in what areas are there differences? (3) To what extent have Polish energy companies applied global CSR standards and solutions? (4) Is there a gap between the declared measures of CSR and their actual implementation in Polish energy companies? The research methodology of this study is based on a systematic literature review of the sources acquired from databases such as ProQuest, Emerald, SCOPUS and the Jagiellonian University Library. The multiple case study approach was identified as the most suitable research tool. Companies for the study were selected according to their affiliation to the energy sector and listing on the main market of the Warsaw Stock Exchange. These two assumptions allowed us to base this study on the largest Polish energy companies that have international status. Six areas of CSR annual report disclosures have been identified and used for the investigation and analysis. This research looks at similarities and difference between these six aspects of CSRs disclosed by Polish energy companies. The investigation allows us to conclude that the top three energy companies use similar tools to build their CSR strategies: formalised CSR concept, published CSR reports, disclosure of CSR information on the company website, CSR related activities offered to stakeholders, obtained CSR certificates, and CSR awards. This indicates the existence of a standardised approach to CSR across Polish energy companies.

Corporate governance, corporate social responsibility and corporate performance

2010 ◽  
Vol 16 (5) ◽  
pp. 641-655 ◽  
Author(s):  
Chi-Jui Huang
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Corporate Social Performance ◽  
Positive Impact ◽  
Social Performance ◽  
Outside Directors ◽  
Asian Economy ◽  
Corporate Social

AbstractPrevious research has analyzed and debated corporate governance (CG) and corporate social responsibility (CSR) independently. This paper aims to empirically explore the interrelationship between CG, CSR, financial performance (FP) and Corporate Social Performance (CSP) using a sample of 297 electronics companies operating in Taiwan, a newly industrialized Asian economy. The results show that a CG model which includes independent outside directors and which has specific ownership characteristics has a significantly positive impact on both FP and CSP, whereas FP itself does not influence CSP. The presence of independent outside directors in the firm has the greatest impact on the social performance of the firm's worker, customer, supplier, community and society dimensions. Government shareholders enhance a firm's social performance extraordinarily because government shareholders will be more likely to request that companies fulfill their social responsibilities. Only government shareholders positively and significantly relate to a firm's environmental performance. Furthermore, foreign institutional stockholders help to increase worker and supplier performance by paying more attention to employee policies and supply chain relationships. Finally, independent outside directors, foreign institutional stockholders and domestic financial institutional stockholders are shown to improve financial performance.

PERAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DALAM MENINGKATKAN PEMBERDAYAAN MASYARAKAT DESA GEMAWANG KECAMATAN JAMBU

2020 ◽  
Vol 3 (2) ◽  
Author(s):  
Anafil Indriya ◽  
Maya Aresteria ◽  
Stacia Reviany Mege
Keyword(s):  
Corporate Social Responsibility ◽  
Community Development ◽  
Social Responsibility ◽  
Research Method ◽  
Living Standards ◽  
Sources Of Information ◽  
Participation Level ◽  
Corporate Social ◽  
A Company

Corporate Social Responsibility (CSR) is the responsibility of a company to commit to running a business ethically, morally, and contributing to economic development and improving people's lives. Gemawang Village, Jambu Regency, Ambawara, is one of the locations for CSR recipients. This location is the object of this research. This study aims to analyze the role of CSR in enhancing community development, as well as to find out the obstacles faced by companies in increasing community development through CSR. This research method uses qualitative methods, where there are several key informants as sources of information. The indicators used in this study are the level of effectiveness, level of suitability, level of participation, level of empowerment, and level of sustainability. Based on the results of research in Gemawang Village, Jambu District, it can be concluded that CSR assistance provided by the company can improve community development and living standards. Keywords: CSR, Corporate Social Responsibility, Level of Effectiveness, Level of Empowerement

Does corporate social responsibility affect dividend policy? Empirical evidence in the French context

2022 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Olfa Ben Salah ◽  
Anis Ben Amar
Keyword(s):  
Corporate Social Responsibility ◽  
Panel Data ◽  
Social Responsibility ◽  
Dividend Policy ◽  
Least Squares Method ◽  
Positive Impact ◽  
Alternative Measure ◽  
Content Type ◽  
Corporate Social ◽  
The Impact

Purpose The purpose of this paper is to focus on the impact of corporate social responsibility (CSR) on dividend policy in the French context. In addition, the authors seek to determine if the individual components of CSR influence dividend policy. Design/methodology/approach This study uses panel data methodology for a sample of French non-financial firms between 2008 and 2018. Generalized least squares method is used to estimate the models. Findings Using panel data methodology for a sample of 825 observations for the period 2008–2018, this study finds a positive impact of CSR practices on dividend policy. The authors also find that individual components of CSR positively influence dividend policy. To check the robustness of the results, this study further runs a sensitivity tests, including an alternative measure of dividend policy, all of which confirm the findings. Practical implications This study has examined the impact of CSR on dividend policy in France and may have implications for regulatory, investors, analysts and academics. First, the involvement in CSR best practices encourages companies to pay more dividends to investors. Therefore, investors are more motivated to invest in socially responsible firms than socially irresponsible firms. Second, given the association of CSR with the quality of accounting information and financial markets, regulators should step up recommendations relating to the different societal dimensions of CSR. Originality/value While little previous work has focused on the causal link between CSR and dividend policy, this research is the first, to the authors’ knowledge, to have looked at the impact of CSR on dividend policy in France.

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