scholarly journals Official Website as a Means of Stakeholder Dialogue on Corporate Social Responsibility

2012 ◽  
Author(s):  
Ati Harmoni
Keyword(s):  
Stock Exchange ◽  
The Internet ◽  
Communications Technology ◽  
Stakeholder Dialogue ◽  
Public Company ◽  
Direct Pressure ◽  
Group A ◽  
Corporate Social ◽  
The Relationship ◽  
The Web

As part of the fulfillment of CSR, companies are expected to engage with its stakeholders through an activity called stakeholder dialogue. Stakeholders can demonstrate an interest and influence to the company through direct pressure or through the dissemination of information, acting formally or informally, individually or collectively. The dynamics of the relationship between companies and stakeholders, particularly through the Internet are becoming increasingly attractive because, on one side, the growing demand for transparency in the company - including transparency in CSR programs and activities - and advances in communications technology and information on the other side. This paper will review whether the company's official website allows the dialogue between companies and stakeholders, in particular about CSR. Considering the number of stakeholders who have different interest to the company then the company should provide information and appropriate means of communication for each stakeholder group. A survey conducted on the company website to analyse the facilities provided by the company on its website which is intended to CSR communication and dialogue with stakeholders. The companies selected for this study were public company listed on Indonesia Stock Exchange and included in Bisnis-27 index and must have an accessable official website. The study was conducted by observing information about CSR presented on the web and the used of web interactivity features. The results indicate that the company has tried to show information about the CSR on the website but not yet fully take advantage of the interactivity features to establish a dialogue with stakeholders.

Using the Web by Finnish SME’s for Corporate Social Responsibility Activities

2012 ◽  
Vol 463-464 ◽  
pp. 1186-1189 ◽  
Author(s):  
Elena Simina Lakatos ◽  
Roxana Mirela Gazdac ◽  
Viorel Dan
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Online Communication ◽  
The Internet ◽  
Collective Actors ◽  
Full Picture ◽  
The Individual ◽  
Corporate Social ◽  
The Relationship ◽  
The Web

The Web is evolving, so the Internet is the cheapest mean of communication, is essential in today’s world, for all these reasons the article discusses its implications, more interesting for Finnish SMEs that still do not use or ignore the Internet. Facing more and more acute challenges, worldwide, such as vulnerability of the internet network, the moral side of knowledge management or the relationship between human and artificial intelligence involves the individual and collective actors, animated features not only from intellectual aspiration to new discoveries, but what we might call “the ethics of the responsible legitimacy.” Therefore, this study has analyzed the availability of these companies’ websites and the manner they communicate their corporate social responsibility (CSR) activities, in order to have a full picture of CSR online communication of SMEs in Finland.

scholarly journals Relevance of Corporate Social Responsibility to Companies During Turbulent Economic Times: A Survey of Zimbabwe Stock Exchange Listed Companies

2021 ◽  
Vol 7 (2) ◽  
pp. 1
Author(s):  
Vusumuzi Sibanda ◽  
Imelda Sekai Shoko ◽  
Ruramayi Tadu
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Listed Companies ◽  
Chi Square ◽  
Business Survival ◽  
Csr Strategies ◽  
Turbulent Times ◽  
Corporate Social ◽  
The Relationship

Corporate Social Responsibility (CSR) has remained topical and contentious as various schools of thought are put forward on its relationship to cost versus profitability for businesses. This study explored the relevance of CSR and its effect on the survival of businesses during an economic meltdown in Zimbabwe. The study purposively sampled 31 companies that are listed on the Zimbabwe Stock Exchange and have sound CSR programmes. A total of 93 questionnaires were administered and a Chi-square was conducted to test and establish the relationship between CSR strategies and business survival. The study concluded that companies with CSR strategies had a higher chance of surviving during turbulent times. Following the findings of the study, it is recommended that government comes up with CSR policies for different industries and that organisations continue investing in CSR especially in times of economic challenges.

scholarly journals Economic Dictionaries on the Web

2017 ◽  
Vol 26 (50) ◽  
pp. 13
Author(s):  
Daniele Besomi
Keyword(s):  
Search Engines ◽  
The Internet ◽  
Electronic Editing ◽  
Paper Structure ◽  
Research Students ◽  
The Relationship ◽  
The Web

This paper surveys the economic dictionaries available on the internet, both for free and on subscription, addressed to various kinds of audiences from schoolchildren to research students and academics. The focus is not much on content, but on whether and how the possibilities opened by electronic editing and by the modes of distribution and interaction opened by the internet are exploited in the organization and presentation of the materials. The upshot is that although a number of web dictionaries have taken advantage of some of the innovations offered by the internet (in particular the possibility of regularly updating, of turning cross-references into hyperlinks, of adding links to external materials, of adding more or less complex search engines), the observation that internet lexicography has mostly produced more ef! cient dictionary without, however, fundamentally altering the traditional paper structure can be con! rmed for this particular subset of reference works. In particular, what is scarcely explored is the possibility of visualizing the relationship between entries, thus abandoning the project of the early encyclopedists right when the technology provides the means of accomplishing it.

scholarly journals Faktor Yang Mempengaruhi Nilai Perusahaan Dengan Corporate Social Responsibility sebagai Variabel Moderating

2020 ◽  
Vol 7 (4) ◽  
Author(s):  
Senja Nuansari
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Sampling Method ◽  
Stock Exchange ◽  
Target Population ◽  
Corporate Value ◽  
Main Method ◽  
Corporate Social ◽  
The Relationship

AbstractThe role of Corporate Social Responsibility (CSR) as a moderating variable in the effect of probability, leverage, and size of the company, on the company values listed on the Stock Exchange from 2015 through 2018 is examined in this study. The target population consists of 96 companies and 51 of them are considered as the sample according to a pool sampling method. Moderate Regression Analysis (MRA) is considered as the main method to identify and describe the relationship between the variables. These results reveal that the size of the company’s profitability and the size of a firm have a positive and significant impact on corporate value. On the other hand, leverage was found to have an insignificant effect on corporate value. Besides, CSR show to moderate the effect of probability, leverage, and size of the firm, on the value of the company.Keywords: CSR, Corporate Value, Profitability, Leverage, and size of a firm  AbstrakPeran tanggung jawab sosial perusahaan (CSR) sebagai variabel moderat memberikan efek probabilitas, leverage, dan ukuran pada nilai perusahaan yang tercantum di BEI periode 2015-2018 dalam penelitian ini. Dari populasi 96 perusahaan dan dipilih 51 sebagai sampel sesuai dengan metode pool sampling. Moderat regresi analisis (MRA) dianggap sebagai metode utama untuk mengidentifikasi dan menggambarkan hubungan antara variabel. Hasil ini mengungkapkan bahwa profitabilitas dan ukuran perusahaan memiliki dampak positif dan signifikan pada nilai perusahaan. Di sisi lain leverage ditemukan memiliki efek yang tidak signifikan dari nilai perusahaan. Selain itu, CSR menunjukkan dapat memoderasi probabilitas, leverage dan ukuran perusahaan, pada nilai perusahaan.Kata Kunci: CSR, nilai perusahaan, profitabilitas, leverage, ukuran perusahaan

scholarly journals Pengaruh Profitabilitas Terhadap Nilai Perusahaan dengan Pengungkapan CSR sebagai variabel Moderasi (Perusahaan yang tergabung di JII dan Indeks SRI-KEHATI periode 2016-2018)

2020 ◽  
Vol 6 (11) ◽  
pp. 2331
Author(s):  
Niswatin Chasanah ◽  
Sylva Alif Rusmita
Keyword(s):  
Stock Prices ◽  
Stock Price ◽  
Stock Exchange ◽  
Test Sample ◽  
Independent Variables ◽  
Index Stock ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Relationship Of ◽  
The Relationship

This study aims to determine and analyze the effect of profitability (ROA) on stock prices with corporate social responsibility (CSR) as a variable that moderates the two variables. The object of this research is companies incorporated in JII and SRI-KEHATI indexes that meet the test sample criteria during the period 2016 - 2018. This study uses a quantitative approach. Analysis of the data in this study used a moderation regression analysis (MRA). This study uses 20 samples for the JII index and 21 for the SRI-KEHATI index. Data obtained from the company's financial statements incorporated in JII and the SRI-KEHATI index for the period of 2016 - 2018 on the Indonesia Stock Exchange (IDX) website. The results showed that Return On Assets (ROA) had a significant effect on JII stock prices and SRI-KEHATI index stock prices. Furthermore, with CSR as a moderating variable showing the results of research with JII that is partially CSR disclosure shows a significant value which means CSR disclosure is able to moderate the relationship of ROA with JII stock prices. Overall (simultaneous) independent variables (ROA, CSR, ROA * CSR) significantly influence the stock price of JII. Furthermore, the results of research with the SRI-KEHATI index partially disclose CSR as a moderating variable showing a significant value. This means that CSR disclosure is not able to moderate the relationship of ROA with JII stock prices. while overall (simultaneous) independent variables (ROA, CSR, ROA * CSR) affect the stock price of the SRI-KEHATI index.Keywords: Profitability,StockPrice,ROA,CSR

scholarly journals ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY, TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN ASING SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR DI BEI PERIODE 2016 - 2018

2020 ◽  
Vol 13 (1) ◽  
Author(s):  
Nikki Kwok ◽  
Andi Gunawan Kwok
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Foreign Ownership ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Corporate Social ◽  
The Relationship

Abstract: The main goal of the company is to maximize prosperity for shareholders, this can be achieved by maximizing the value of the company. This research was conducted to determine the factors that influence the value of the company to be studied are Corporate Social Responsibility and Tax Avoidance. The moderating variable in this study is Foreign Ownership. The sample of this research is manufacturing companies whose shares are listed on the Indonesia Stock Exchange for the period of 2016-2018 using purposive sampling method. While the analytical method used is the classic assumption test and hypothesis testThe results of this study indicate that corporate social responsibility has no influence on firm value, and tax avoidance has an influence on firm value. Foreign ownership is not able to be a moderating variable that strengthens the relationship between corporate social responsibility and corporate value while foreign ownership is able to be a moderating variable that strengthens the relationship between tax avoidance and firm value. Keywords: Firm value, Corporate Social Responsibility, Tax Avoidance and Foreign Ownership Abstrak: Tujuan utama perusahaan adalah untuk memaksimalkan kemakmuran bagi pemegang saham, hal ini dapat dicapai dengan memaksimalkan nilai perusahaan. Penelitian ini dilakukan untuk mengetahui faktor-faktor yang mempengaruhi nilai perusahaan yang akan diteliti adalah Corporate Social Responsibility dan Tax Avoidance. Variabel Moderating pada penelitian ini adalah Kepemilikan Asing.Sampel penelitian ini adalah perusahaan manufaktur yang sahamnya terdaftar di Bursa Efek Indonesia periode 2016-2018 dengan menggunakan metode purposive sampling. Sedangkan metode analisis yang digunakan adalah uji asumsi klasik dan uji hipotesis. Hasil penelitian ini menunjukkan bahwa corporate social responsibility tidak memiliki pengaruh terhadap nilai perusahaan, dan tax avoidance memiliki pengaruh terhadap nilai perusahaan. Kepemilikan asing tidak mampu menjadi variabel moderating yang memperkuat hubungan antara corporate social responsibility dengan nilai perusahaan sedangkan Kepemilikan asing mampu menjadi variabel moderating yang memperkuat hubungan antara tax avoidance dengan nilai perusahaan. Kata Kunci: Nilai Perusahaan, Corporate Social Responsibility, Tax Avoidance dan Kepemilikan Asing.

scholarly journals Fonctionnement interlingual des mèmes humoristiques : entre création, interprétation et traduction

2021 ◽  
Vol 48 (4) ◽  
pp. 21-34
Author(s):  
Magdalena Szeflińska-Baran
Keyword(s):  
Broad Sense ◽  
The Internet ◽  
The Creation ◽  
The Relationship ◽  
The Web

The article focuses on the multisemiotic functioning of Internet memes in communication through the web, focused, among other things, on a humorous effect. The role of the image, first of all, in the creation of the Internet meme and also in its re-application in a multicultural and interlingual environment seems fundamental. This iconic element is part of the large and varied number of relationships with other types of signs (linguistic, cultural, discursive). It seems that the question of the typological diversity of image-text relations (in the very broad sense of it) can be addressed from a variety of perspectives that involve not only a philosophy of translation, but also an approach to humorous communication on the Internet. The article aims to analyse the nature of the relationship that unites an iconic element with a linguistic element that constitutes the essence of the message conveyed by internet memes.

scholarly journals CSR activity configuration and the prioritizing of stakeholder claims: A multi-firm, multi-sector study

2018 ◽  
Vol 26 (4) ◽  
pp. 5-24
Author(s):  
Alexandros G. Sahinidis ◽  
Alina Hyz
Keyword(s):  
Human Resources ◽  
Stock Exchange ◽  
Activity Patterns ◽  
The Other ◽  
The Internet ◽  
Stakeholder Salience ◽  
Public Data ◽  
Significant Divergence ◽  
Athens Stock Exchange ◽  
Corporate Social

The purpose of this study is to identify the patterns of Corporate Social Responsibility (CSR) activities, in adverse economic circumstances, so as to understand the importance ascribed by the companies to each of their stakeholders. Prior research on stakeholder salience has looked into various issues related to the relative attention given to corporate stakeholders by management, however, none has examined what this relationship looks like following a prolonged economic crisis. We investigate the activities of CSR in Greece, examining how companies spend their CSR resources in a depressed economy, studying the respective activity patterns of the companies listed on the Athens Stock Exchange (ASE). Content analysis is used, thoroughly examining all public data available on the internet from 175 companies. The study includes data reported in 2014, collected at the end of 2015. Our results demonstrate that, the most popular CSR activities related to the human resources and the least practiced were the society and environment related ones. The findings show concern for the employees of the companies and their morale, superseding the interest for the other stakeholder categories in spite of the crisis and the soaring unemployment rate. Moreover, a significant divergence emerged between the CSR programs of the various industries. This indicates that for reasons unbeknownst to us, companies are placing less emphasis on consumers, environment and the society and tend to cater to the needs of their internal constituents.

scholarly journals The Relationship between Corporate Sustainability Disclosure and Firm Financial Performance in Johannesburg Stock Exchange (JSE) Listed Mining Companies

2019 ◽  
Vol 11 (16) ◽  
pp. 4496 ◽  
Author(s):  
Tafadzwa Mark Wasara ◽  
Fortune Ganda
Keyword(s):  
Return On Investment ◽  
Stock Exchange ◽  
Corporate Sustainability ◽  
Environmental Disclosure ◽  
Corporate Social Disclosure ◽  
Johannesburg Stock Exchange ◽  
Sustainability Disclosure ◽  
Corporate Social ◽  
The Relationship ◽  
Social Disclosure

Whether corporate sustainability disclosure (CSD) affects profitability remains indistinct to many firms. This paper examines the relationship between corporate sustainability disclosure and return on investment. The sample of this study consisted of ten Johannesburg Stock Exchange (JSE)-listed mining companies, and the data was extracted from sustainability reports for a period of five years from 2010 to 2014. In this regard, data collection was undertaken by the adoption of a content analysis approach. A multi-regression analysis was used to analyze the relationship between environmental disclosure and return on investment. The same statistical mechanism was employed to determine the association involving social disclosure and return on investment. Results show that there is a negative relationship between environmental disclosure and return on investment. On the other hand, the research reveals that there is also a positive association between social disclosure and return on investment. This implies that an increase in corporate reporting of social issues results in heightened financial performance through an increase in return on investment. This study recommends the adoption of corporate social disclosure as it will encourage firms to be socially responsible, while also generating financial benefits. Further studies can be conducted about the change from voluntary corporate social disclosure to mandatory disclosure.

scholarly journals Does CSR Moderate the Relationship between Corporate Governance and Chinese Firm’s Financial Performance? Evidence from the Shanghai Stock Exchange (SSE) Firms

2019 ◽  
Vol 12 (1) ◽  
pp. 149 ◽  
Author(s):  
Rizwan Ali ◽  
Muhammad Safdar Sial ◽  
Talles Vianna Brugni ◽  
Jinsoo Hwang ◽  
Nguyen Vinh Khuong ◽  
...  
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Institutional Investors ◽  
Stock Exchange ◽  
Strategic Decision ◽  
Foreign Institutional Investors ◽  
Corporate Social ◽  
The Relationship

We have performed a focalized investigation to explore how corporate social responsibility (CSR) moderates the relationship between corporate governance and firms’ financial performance. We applied a panel regression to examine this relationship from a sample of 3400 Shanghai Stock Exchange (SSE) listed firms, based on yearly observations from 2009 to 2018. Our results show that the presence of female directors on the board is associated with improved firms’ performance and that corporate social responsibility (CSR) moderates this relation, thus indicating that sharing strategic decision-making with female board members revealed a better relationship between CSR and firms’ financial performance. Our findings showed that foreign institutional investors positively influenced firms’ financial performance and that CSR moderates the relation between foreign institutional shareholders and the firm’s financial performance. Supported by corporate governance theories, such as resource dependence and stakeholder theory, our results help to better understand the nexus among corporate governance, firms’ performance and corporate social responsibility. These findings are advantageous to government departments in emerging countries in terms of encouraging marketing practitioners and participants to implement CSR practices and change the attitude associated with CSR implications. This study highlighted the problems of the foreign institutional investors’ scheme, which was the main contribution to the financial market reform of China after 2003. These findings offer significant implications to corporate affairs executives and managers, practitioners, academicians, state officials, and policy-makers, and might provide China with the opportunity to extend its market liberalization to the global markets. This research also contributes to the existing literature, which investigates how CSR moderates the relationship between corporate governance and firms’ financial performance in the Chinese market context.

Sign in / Sign up

Export Citation Format

Share Document