scholarly journals THE IMPACT OF CORPORATE SOCIAL RESPONSIBILITY, IN THE SOCIETY INTEREST “KOSOVO CASE”

2019 ◽  
Vol 34 (1) ◽  
pp. 249-254
Author(s):  
Elvis Elezaj ◽  
Donjeta Morina ◽  
Edona Draga
Keyword(s):  
Social Responsibility ◽  
Environmental Protection ◽  
Global Market ◽  
New Approach ◽  
The Social ◽  
Research Questions ◽  
The Republic ◽  
Corporate Social ◽  
The Impact ◽  
Positive Effect

This paper will be accomplished by describing and verifying the social responsibility of organizations in the state of the Republic of Kosovo to undertake the study of the impact and impact these organizations have on the Kosovo society and the population in general. This paper will show how individuals and society in general see social responsibility as current in Kosovo, including employment, environmental protection, unemployment reduction and many other activities that have a crucial impact on our country. Although the new approach in our country as an approach and activity requires rapid implementation because every organization in the global market is heading towards orientation in increasing social capacities and integrating activities that have a positive effect on the society in which the organization surrounds. In order to get closer to this, hypotheses will be discussed, starting from the main one and under hypotheses which are accompanied by research questions which will specify and detail how social responsibility is an indispensable act for an existence of an organization. Today, the management of large national and international organizations is oriented towards enhancing their interests as well as their society, because they are an obligation that must be met against socialization in general and at the same time it is necessary to undertake various actions which, apart from the operationalization of these actions have an effect on the organization and groups of individuals in general. So in this paper we will try to see the case of Kosovo which variables and factors are affecting and applying in our country either as a responsibility or as an effect they have an obligation by analyzing factors such as economic growth, employment, greening investments, environmental protection.

A Comparison of CSR Disclosure Guidelines and a Self-Prepared CSR Disclosure Index- A Study of Select Automotive Companies

2015 ◽  
Vol 4 (2) ◽  
Author(s):  
N.K. Gupta ◽  
Shilki Bhatia
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Economic Environment ◽  
Global Reporting Initiative ◽  
The Social ◽  
Regulatory Bodies ◽  
Csr Disclosure ◽  
Corporate Social ◽  
The Impact ◽  
Voluntary Guidelines

In India, corporate social responsibility and its disclosure got attention during the eighties and have been gaining importance with time in present economic environment, especially after adoption of liberalization, privatization, and globalization (LPG) (Goswami, 2011). Guidelines, principles, and codes are being developed by various regulatory bodies in India and across the globe to increase transparency and accountability about both a companys daily operations and the impact of these operations on society (Tran, 2014) In this paper, the author has studied the CSR guidelines laid down by Global Reporting Initiative G3.1 (GRI-G-3) and The National Voluntary Guidelines by Ministry of Corporate Affairs (NVG-MCA) and has compared them with a self-composed CSR Disclosure Index (CSRDI). The social responsibility initiatives taken by select Indian Automotive Companies have been analyzed and the companies have been rated as per the disclosures made by them. The main focus of the research is to compare the CSR Rankings of companies as per CSRDI with the companies rankings as per GRI-G-3 and NVG-MCA. It was observed that out of 30 sensex companies, Maruti Suzuki and TATA Motors have been the pioneers in contribution towards CSR initiatives. The top five rated companies were TATA Motors, Maruti Suzuki, Mahindra and Mahindra, Hero Motocorp, Bajaj Auto, and Apollo Tyres.

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 Roles and Challenges of Technology in Corporate Social Responsibility

2019 ◽  
Vol 6 (2) ◽  
pp. 5336-5340
Author(s):  
Mohamed Abualhaija DBA
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Global Economy ◽  
Atomic Bomb ◽  
Brand Name ◽  
Research Fields ◽  
The Social ◽  
Impact Of Technology ◽  
Corporate Social ◽  
The Impact

Many believe that Corporate Social Responsibility (CSR) is irrelevant and bad for businesses, while others swear of its strategic importance for the overall growth of local and global economies. This paper examines the impact of technology on corporates morals and social responsibility. Companies like GE and Nike direct resources and strategies to strengthen the environment and local and global communities. Through improving education programs and investing in technology, these companies attempt to fulfill their social responsibilities to all communities. Companies use corporate social responsibility to build a reputation and a brand name. Through technology exports, the world’s economy is synchronized. Creating and sharing technology enhances the world’s productivity and economy, mainly because developing countries are incapable of investing much in R&D. As the infusion of technology contributes to the growth of the global economy, the question remains to what degree the technological breakthroughs create ethical and moral concerns when exploring new frontiers, and to what degree scientists consider the social and ethical consequences when testing and investigating. This paper explores some of the ethical, social, and legal circumstances related to different controversial research fields to include creating the atomic bomb, human cloning, and the research of synthetic biology science.  

Some Considerations Regarding the Social Responsibility of Entrepreneurs in the European Union

2013 ◽  
Vol 2 (1) ◽  
pp. 26-35
Author(s):  
Mirela Matei ◽  
Marian Catalin Voica
Keyword(s):  
Social Responsibility ◽  
Social Impact ◽  
Social Programs ◽  
The European Union ◽  
Negative Effects ◽  
The Social ◽  
Transnational Companies ◽  
The One ◽  
Corporate Social ◽  
The Impact

The concept of corporate social responsibility is in constant development. It passes from the sphere of large transnational companies to the smaller sized companies, in the field of SMEs. Although SMEs don’t have the impact of great corporations, they have a duty to carry out social responsibility programs. An SME, as a singular unit, does not have the social impact of transnational corporations, but the large number of SMEs creates a social impact comparable to the one generated by large corporations. Due to competitive pressures, large transnational companies have outsourced some activities. SMEs that have taken over these activities have taken over responsibility for social programs to offset the negative effects arising

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.

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.

scholarly journals Drivers of social responsibility disclosure: the moderation of the president director's busyness and political connections

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ceicilia Bintang Hari Yudhanti ◽  
Bambang Tjahjadi
Keyword(s):  
Social Responsibility ◽  
Secondary Data ◽  
Political Connections ◽  
Sufficient Information ◽  
Company Size ◽  
Content Type ◽  
Analysis Technique ◽  
The Social ◽  
Corporate Social ◽  
Positive Effect

PurposeThis study aims to examine the effect of company size on social responsibility disclosure. In addition, this study examines the president director's busyness and political connections in moderating the association between company size and disclosure of corporate social responsibility.Design/methodology/approachThe data used in this study were secondary data which included 1,165 observations (company-year). The analysis technique used was multiple regression method and the analysis was carried out by employing STATA software.FindingsResearchers found that company size has a positive effect on social responsibility disclosure. The busyness of the president directors and companies connected to politics significantly weakens the association between company size and disclosure of social responsibility.Research limitations/implicationsThis study uses only one measure of the driving force of social responsibility disclosurePractical implicationsThis study contributes to the social responsibility literature by examining the effect of company size on social responsibility. Information on social responsibility disclosure has been carried out by companies in Indonesia; however, it is indicated that only large companies provide sufficient information on social responsibility.Social implicationsStakeholders can find out information on social responsibility carried out by the company.Originality/valueCompanies with busy CEOs and politically connected firms weaken the association between company size and disclosure of social responsibility.

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