scholarly journals Green Reporting as a Tool of Environmental Sustainability: Some Observations in the Context of Bangladesh

Green reporting is an innovative outlet of accounting. It deals with accounting for the environment and its well-being. An organization can lessen most of the environmental costs by taking effective decisions with the help of green reporting. The core objective of this study is to comprehend the meaning of green reporting and how it can be a tool of environmental sustainability. We discovered the significance of green reporting implication and retain a way of what the companies are taking from the environment and what they are giving back in return. This paper highlights to recognize contemporary tendencies in green reporting. This study would be a policy dialog in the efficient usage of resources and in the reduction of pollution to an extent. Green reporting plays a vital role in the corporate social responsibility of a firm. This study also heightens on the people’s insight concerning green reporting with the help of collecting primary data with appropriate execution. It was originated that a maximum of the respondents felt there is a demand for affecting the road to green reporting and that all the companies should jump adopting green reporting.

2019 ◽  
Vol 1 (3) ◽  
pp. 120
Author(s):  
Yoyoh Hereyah ◽  
Hendra Ardiansyah P

Many companies that have been established are no longer just business-oriented efforts that are focused on maximizing economic benefits but have also carried out activities aimed at corporate social concern for the external environment in the social and environmental aspects, known as Corporate Social Responsibility. (CSR), which is a manifestation of the company's commitment to developing company profits indirectly and sustainably by paying attention to social responsibility and environmental sustainability in which the company is located. PT Bank Rakyat Indonesia (BRI) is one of the State-Owned Enterprises (SOEs) that runs CSR through the BRI Care program, where SOEs and Limited Liability Companies are required to carry out CSR programs established by the Government, especially in Article 74 of Law No. RI. 40 of 2007. This study aims to find out through the application of BRI Peduli CSR programs ranging from preparation, implementation to evaluation of BRI Peduli CSR programs capable of raising the image of PT BRI itself by using a qualitative descriptive research method where researchers use structured interviews with the Head of Section, Supervisor, and Executive Staff of PT BRI CSR, also non-participant observations to Al-Falah Mosque, located in Bendungan Hilir, zone 1 BRI Tower Central Jakarta as primary data, and through BRI Peduli's official website as secondary research data. The results show that BRI Peduli's CSR program has created a positive image for the community towards PT BRI through the implementation of the CSR program, from planning, implementation, to evaluations that have fulfilled the triple bottom line concept of CSR, people, planet and profit based on three CSR principles, namely sustainability, accountability, and transparency. Because of the vast scope of the environment that must be reached by PT BRI in carrying out BRI Peduli's CSR programs, running this CSR program in a sustainable and in-depth manner for implementation and facing obstacles in the implementation of BRI Cares CSR.. Keywords: CSR; BRI Peduli; company image


Several studies have been conducted to explore corporate social responsibility and its essence for the current world. The majority of the books and existing literature have presented the Western point of view of CSR; however, this chapter aims to explore corporate social responsibility from the viewpoint of Islam. The discussion reveals that Islamic corporate social responsibility provides a systemic framework of CSR practice, which is beneficial for everyone in the society. The core sustainability can be achieved as this in the form of social, economic, and environmental sustainability.


2021 ◽  
Vol 13 (8) ◽  
pp. 4532
Author(s):  
Rumpa Roy ◽  
Hesham El Marsafawy

Universities foster a collaboration with industry with their commitment towards society. Corporate social responsibility (CSR) practices of organizations facilitate implementation of the recognition of prior learning (RPL) in higher education, while creating long-term opportunities for sustainable development. The researchers of this study come from two different disciplines, and aim to embed sustainable development strategies for transforming education by utilizing the capacity of educators and industry professionals, while also contributing to the community and economy. The researcher with a specialization in economics identified the well-being of the community and economy, and another researcher with a design and ergonomics background brought the concept of service design. Results of the conducted surveys imply that a skill gap exists in the labor market and participants from the community are interested in receiving hands on training from the industry. The researchers introduce a model focusing on the significance and implementation of RPL, allowing youth and adults to accumulate credit through non-formal and informal learning experiences. The model reflects how the university assesses the current skills and needs of the target communities, how they are communicated to industry by identifying potential areas of development, how industry responds to the needs by providing training, and how the university acknowledges prior learning and promotes potential candidates to contribute towards industry.


2016 ◽  
Vol 12 (3) ◽  
pp. 484-505 ◽  
Author(s):  
Joana Story ◽  
Filipa Castanheira ◽  
Silvia Hartig

Purpose Talent management is a twenty-first-century concern. Attracting talented individuals to organizations is an important source for firm competitive advantage. Building on signaling theory, this paper proposes that corporate social responsibility (CSR) can be an important tool for talent recruitment. Design/methodology/approach Across two studies, this paper found support for this hypothesized relationship. In Study 1, a job advertisement was manipulated to include information about CSR and tested it in two groups of 120 master’s degree students who would be in the job market within the year. It was found that CSR was an important factor that increased organizational attractiveness. In Study 2, with 532 external talented stakeholders of 16 organizations, our findings were replicated and advanced by testing whether perceptions of CSR practices (internal and external) influenced perceptions of organizational attractiveness and if this relationship was mediated by organizational reputation. Findings This study found that perceptions of internal CSR practices were directly related to both organizational attractiveness and firm reputation. However, perceptions of external CSR practices were related only to organizational attractiveness through organizational reputation. Research limitations/implications The article’s one of the main limitations has to do with generalizability of the results and the potential common method variance bias. Practical implications The findings demonstrate that CSR can play an effective role in attracting potential employees, through enhancement of organizational reputation and organizational attractiveness. If organizations are willing to implement practices that protect and develop their employees, along with practices that improve the quality of the natural environment and the well-being of the society, they can become an employer-of-choice. Originality/value This study expands on previous studies by including an experimental design, including two types of CSR practices and a mediating variable in this field study.


2018 ◽  
Vol 13 (3) ◽  
pp. 130-134 ◽  
Author(s):  
Гузалия Клычова ◽  
Guzaliya Klychova ◽  
Алсу Закирова ◽  
Alsu Zakirova ◽  
Альфия Юсупова ◽  
...  

In modern conditions, the social component of business is becoming increasingly important both for organizations and for society as a whole, since, as many years of experience show, those enterprises that develop their socially-oriented activities are more trusted by the state, investors, counterparties, creditors and other business partners. The social responsibility of business helps minimize the negative impact of the enterprise's production activities, the formation of an atmosphere of trust, predictability and common values in society, thanks to which, business becomes economically and socially more sustainable. In this regard, relevant issues are related to the assessment of the level of social responsibility of the enterprise, determining the main directions of social development of companies. The economic essence of the concept “corporate social responsibility” has been studied and specified in the article, the main directions of the corporate social responsibility of business assessment are examined. For a comprehensive assessment of corporate social responsibility, a system of indicators is proposed that takes into account its following components: the development and implementation of human resources, the formation of environmental sustainability and the implementation of socially significant projects.


Author(s):  
Rilla Gantino ◽  
Endang Ruswanti ◽  
Taufiqur Rachman

Objective – This paper aims to examine the influence of Leadership Style, Intellectual Capital, and Corporate Social Responsibility on Performance in companies in the sub-sectors of Mining, Pharmacy and Consumption and Household, Basic Industry, Chemical and Infrastructure, Utility and Telecommunication listed on Indonesia Stock Exchange (IDX) 2012-2018. Methodology/Technique – In this research, leadership style is measured transformationally and transactionally. Meanwhile, Intellectual Capital is measured using VAICTM. Furthermore, Corporate Social Responsibility is measured using GRI G4, and Financial Performance is proxied by ROA, ROE, and sales growth. The method used is a saturated sample. The sample in this research was 50 companies in the Basic and Chemical Industry sub-sector, 28 companies in the infrastructure, utilities, and telecommunications sub-sectors, 38 mining sub-sector companies, and 17 companies in the consumer goods sub-sector listed on the Indonesia Stock Exchange (IDX). This research used secondary data taken from financial and annual reports and primary data obtained through questionnaires for leadership style. The analysis method used is simple regression analysis. Findings & Novelty –The results show that the influence of leadership style, intellectual capital, and corporate social responsibility in the four sectors varies with a positive or negative relationship direction. Intellectual capital has a positive significant influence on ROA, ROE and SG in four sectors. Previous research has focused on only one sector. This study compares the influence of leadership style, intellectual capital, and corporate social responsibility in four sectors Type of Paper: Empirical. JEL Classification: M41, M49. Keywords: Comparison; Leadership Style; Intellectual Capital; CSR; Performance Reference to this paper should be made as follows: Gantino, R; Ruswanti, E; Rachman, T. 2020. Leadership Style, Intellectual Capital and Corporate Social Responsibility on Performance, a Comparison Model of Listed Companies in Indonesia., Acc. Fin. Review, 5 (3): 110 – 120. https://doi.org/10.35609/afr.2020.5.3(3)


2020 ◽  
Vol 3 (1) ◽  
pp. 14-18
Author(s):  
Pankaj Dixit

Educational organizations in private sector require strong corporate strategies. In order to get success in the globally competitive environment they must adopt the strategy of Corporate Social Responsibility. This study analyzed corporate social responsibility and its impact on private sector secondary schools in district North & South Delhi. For this purpose primary data were collected through five point Likert’s scale. The questionnaire was fielded to private sector secondary school teachers in order to get data about the impact of corporate social responsibility on performance of secondary schools. The population of the study was 184 registered private sector secondary schools (140 boys and 44 girls) which included 900 teachers (who taught to class 10th students during session 2017-18) in district North & South Delhi. A sample of 280 teachers (140 male and 140 female) in 70 private sector secondary schools (35 for boys and 35 for girls) were selected through equal allocation sampling formula. Mean, Standard Deviation and t-test were applied for analyzing the data. The Pearson’s correlation was used to evaluate the variable effects. The result from the data indicated that all the four aspects of CSR have positive significant impact on the performance of secondary schools.  


2019 ◽  
pp. 1272-1284
Author(s):  
Janthorn Sinthupundaja ◽  
Youji Kohda

This article describes how recently, there has been a shift in corporate social responsibility (CSR) to creating shared value (CSV), filling the gap between the strategies underlying competitive advantage and sustainability. Although the principles of CSR and CSV have been broadly studied and investigated, there is still little academic research focusing on the transitions regarding on economic, social, and environmental sustainability. In this article, literature and a case study were reviewed and analyzed to identify differences and contributing factors towards sustainability, based on value co-creation and collaboration approaches. The authors' findings present that the CSV emphasizing on co-created value with the cross-sector collaboration leads to the sustainability. Working together with local people or social organizations enables deep understanding of local context and understand the real social and environmental issues. The study contributes to sustainability and business literature by investigating insights into the sustainability of CSR and CSV, and strengthening the importance of social involvement.


2019 ◽  
pp. 1276-1298 ◽  
Author(s):  
José Satsumi López-Morales ◽  
Isabel Ortega-Ridaura

The aim of this chapter is to describe how the MNCs can contribute to alleviate poverty and improve the well-being of the workers and communities, focused in two issues: job creation and CSR practices. For this purpose, the authors analyzed the case of the Mexican MNC FEMSA in Latin America. The results show that FEMSA plays an important role in job creation, with around 250,000 direct jobs in 2015 being created with Mexico and Brazil the most benefitiated with around the 84% of the jobs. In the case of CSR, 40 programs were identified under three main headings: “our people”, “our community” and “our planet”. Most of the programs are focused in “our community” (25) and the major receiver is Mexico with the 31 programs, the results of these programs show some benefits in the level of life and well-being of the people that has used these.


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