scholarly journals KEBIJAKAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PERTAMBANGAN DAN PENGARUHNYA TERHADAP KESEJAHTERAAN MASYARAKAT (Studi Kasus pada Desa Koeono, Kecamatan Palangga Selatan, Kabupaten Konawe Selatan)

2018 ◽  
Vol 1 (1) ◽  
pp. 16
Author(s):  
La Ode Muhammad Elwan ◽  
Irfan Ido ◽  
La Ode Alwi ◽  
Hendrik Wanda P
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Transaction Cost ◽  
Program Implementation ◽  
Community Involvement ◽  
Program Planning ◽  
Transfer Mechanism ◽  
Head Of Household ◽  
Corporate Social

ABSTRACTResearch has been conducted which aims to find out how the Corporate Social Responsibility (CSR) Policy of Mining and Its Influence on Community Welfare in Koeono Village, South Palangga Subdistrict of South Konawe Regency. The data used in this research is qualitative. Determination of the number of samples taken from 110 head of household with an error rate of 5%, so gets 87 respondents. The variables used in this research are CSR fund transfer mechanism, target accuracy, community involvement in CSR program planning implementation, CSR value transparency, transaction cost and monitoring and community welfare.The results of the analysis show that the mining CSR program simultaneously has an influence on the welfare of the community. Partially, however, only CSR fund transfer mechanism variables affect the level of community welfare, while the accuracy of targets, community involvement in the implementation of CSR program planning, CSR value transparency, transaction costs and supervision does not affect the level of community welfare. Based on the determinant coefficient of percentage of influence of CSR policy on mining where CSR fund transfer mechanism, target accuracy, community involvement in CSR program implementation, transparency of CSR value, transaction cost and supervision on community welfare of Koeono Village, South Palangga Subdistrict of South Konawe Regency is 34.4 %, the remaining 65.6% influenced by other variables not examined in this research.  

scholarly journals The Effect of Corporate Social Responsibility, Profitability, and Leverage toward Tax Aggressiveness with Size of Company as Moderating Variable

2018 ◽  
Vol 9 (1) ◽  
pp. 63
Author(s):  
Riza Aulia Fitri ◽  
Agus Munandar
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Sampling Method ◽  
Stock Exchange ◽  
Corporate Tax ◽  
Tax Aggressiveness ◽  
Analysis Technique ◽  
Negative Effect ◽  
Corporate Social

This research aimed to examine the influence of Corporate Social Responsibility (CSR), profitability, and leverage toward tax aggressiveness by considering the size of the company as the moderating variable. The population was 111 companies listed on the Indonesian Stock Exchange (BEI) from 2010 to 2015. Determination of the sample used purposive sampling method, and it obtained a sample of 36 manufacturing based on certain criteria. The analysis technique used was the multiple regression analysis. The results show that CSR and leverage have a significant and negative effect influence on the tax aggressiveness of the corporate tax. Meanwhile, profitability does not significantly influence the tax aggressiveness in corporate taxes, and the size of company cannot moderate the influence of CSR, the profitability, and leverage on tax aggressiveness.

Online corporate social responsibility (CSR) disclosure in the banking industry: evidence from Poland

2019 ◽  
Vol 16 (8) ◽  
pp. 1191-1214
Author(s):  
Łukasz Matuszak ◽  
Ewa Różańska
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Ownership Structure ◽  
Community Involvement ◽  
Emerging Market ◽  
Content Type ◽  
Csr Reporting ◽  
Parametric Statistics ◽  
Csr Disclosure ◽  
Corporate Social

Purpose Based on a set of complementary theories, namely, the legitimacy, stakeholder and signaling theories, the purpose of this paper is to investigate the visibility of corporate social responsibility (CSR) disclosures on bank websites. In particular, we explored the accessibility, placement, reporting format, extent and content of online CSR information. This paper also examined the effect of size, being listed, ownership structure and the internationalization of banks on online CSR reporting. Design/methodology/approach A sample consisting of 20 banks was used where the data were manually collected from the websites of various banks during the fourth quarter of 2017. Three reporting formats were explored: information posted directly on the website, information contained in a separate CSR report and information within a management commentary or annual report or integrated report. Content analysis was used to measure the level of online CSR disclosures in four sub-dimensions: environment, human resources, products and customers and community involvement. The sample was grouped according to the criteria of size, being listed, ownership structure and internationality. Non-parametric statistics were used to analyze some factors that influence CSR disclosure, namely, size, public ownership, internationalization and foreign ownership. Findings The results indicate that accessibility to CSR information is relatively good. The placement of CSR information on websites varies among banks. Moreover, community involvement was the most disclosed dimension on the banks’ websites. There was a lack of disclosure on items regarding the environment. Furthermore, the findings of this paper showed that significant determinants for explaining online CSR disclosure level were size and being listed. Originality/value This study contributes to the literature by examining the online CSR disclosure practices of banks from an emerging market with a different socio-economic context and regulations compared to the developed market.

The Culture Of Corporate Social Responsibility (CSR) In The Academic Framework: Some Literary Implications

2011 ◽  
Vol 4 (10) ◽  
pp. 19
Author(s):  
Sandhya Rao Mehta
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Corporate Culture ◽  
Community Involvement ◽  
Global Literature ◽  
Academic Involvement ◽  
English Departments ◽  
Academic Communities ◽  
Corporate Social

Corporate Social Responsibility (CSR) is swiftly emerging as an integral part of corporate culture and discourse. Associated with notions of responsibility, accountability and community involvement, it remains privileged with concerns that increasingly define the new millennium. Less developed, however, is the relevance of CSR ideas to academic communities. For universities to shrug away from CSR concerns would be to deny an essential precondition of the academic framework accountability to the stakeholder - in this case, the students and the immediate community at large. This paper attempts to contextualize the role of the universities within the wider concerns of CSR.. While establishing the background of CSR studies, the emergence of academic involvement will also be reflected upon and finally, an example of the way in which accountability could be achieved in the literature programs of English departments will be presented to indicate ways in which literary curricula could be better aligned with the priorities of the larger, ever-expanding concerns of global literature.

Communicating corporate social responsibility via telecommunications websites

2016 ◽  
Vol 33 (5) ◽  
pp. 512-524 ◽  
Author(s):  
Anas Sulemena
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
South African ◽  
Community Involvement ◽  
Environmental Engagement ◽  
Key Stakeholders ◽  
Country Analysis ◽  
Cross Country ◽  
Corporate Social ◽  
Telecommunications Companies

Many organizations engage in and also endeavor to report their corporate social responsibility (CSR) activities to placate the key stakeholders in society. This study is a cross-country analysis of CSR themes communicated by the eight top telecommunications companies in Africa using websites as a disclosure medium. The study evaluates CSR reportage in community involvement, ethical involvement, product and customer, human resource and environmental engagement in South Africa, Egypt, Nigeria and Kenya. The work concludes that the telecommunications companies in Africa sampled in the study are committed to and report their CSR activities. However, significant differences do exist in how the various companies reported on their CSR. The South African firms clearly lead in reporting CSR in most of the constructs investigated. However, the sampled firms all reported their contributions to education and community engagement. The work makes significant contributions to CSR reportage, especially in the area of cross-country analysis of CSR themes.

Impact of corporate social responsibility practices on organizational performance: an ISO 26000 perspective

2014 ◽  
Vol 10 (3) ◽  
pp. 455-479 ◽  
Author(s):  
Changiz Valmohammadi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Organizational Performance ◽  
Community Involvement ◽  
Cross Sectional ◽  
Policy Makers ◽  
Content Type ◽  
Iso 26000 ◽  
Core Subjects ◽  
Corporate Social

Purpose – This study aims to provide reliable and valid constructs of corporate social responsibility (CSR) and a measurement instrument in the context of Iranian organizations based on the seven core subjects of International Organization for Standardization (ISO) 26000 standard. It also examines the effects of these seven CSR criteria, namely, organizational governance, human rights, labor practices, the environment, fair operating practices, consumer issues and community involvement, and development on the organizational performance of Iranian organizations. Design/methodology/approach – Through an extensive study of literature review, the related items of these core subjects were identified. Data for the study were collected from 207 Iranian manufacturing and service firms. The research model was tested using structural equation modeling. Findings – Statistical analysis revealed that a number of significant relationships between CSR practices and organizational performance of Iranian organizations. The result found that community involvement and development plays an important role in enhancing organizational performance of organizations. Research limitations/implications – First, the time sequence of the association between the variables could not be concluded, given that cross-sectional data were used. A future study is suggested to conduct a longitudinal research design to present the evidence of causation which cannot be achieved through cross-sectional designs. Second, this study was limited to Iran. Hence, the findings and conclusions drawn from this research are representative of the Iranian context only. Hence, final results should be considered with caution. Practical implications – This study offers a number of implications for Iranian managers and policy-makers. First, this study identified that there is a relationship between CSR practices based on the seven core subjects of ISO 26000 and firm performance in the context of Iran. Second, the instrument developed, in this research, will be very useful to policy-makers in various industries of Iran as a tool for evaluating the effectiveness of their current CSR practices and initiatives. Third, decision-makers can also prioritize the CSR practices on which their firms should focus to improve their organizational performance. Originality/value – The novelty of this research is to determine the related items of the core subjects of ISO 26000 as the main factors and offer an instrument to measure the effects of various CSR practices on organizational performance of Iranian firms in the context of Iran.

scholarly journals The Efffect of Profitability, Fundings, and Financing for Corporate Social Responsibility Disclosure in Islamic Banking

2020 ◽  
Vol 4 (1) ◽  
pp. 365
Author(s):  
Risti Lia Sari
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Multiple Regression ◽  
Stock Exchange ◽  
Islamic Banks ◽  
Resources Distribution ◽  
Corporate Social ◽  
Corporate Social Responsibility Reports ◽  
Positive Effect

The purpose of this study is to analyze the effect of profitability, fundings, and financing on the disclosure of Corporate Social Responsibility in Islamic Banks in Indonesia. The sample used was 11 Islamic banks in Indonesia which were listed on the Indonesia Stock Exchange and consistently published financial statements and corporate social responsibility reports for the period 2012-2018. The analysis of this study uses the multiple regression method (multiple regression). The results of the study explained that Profitability, Fundings and Financing together have a significant positive effect on CSR (Corporate Social Responsibility). Constraints that are still commonly found in the implementation of CSR are cost issues, competent human resources, distribution of activities and determination of targets, forms of activities, licensing and regulatory issues, lack of partnerships, socialization of activities, understanding of implementation and evaluation in the field, and many persons who carry out illegal levies on the ground.

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