Corporate Sustainability

2016 ◽  
pp. 291-306
Author(s):  
Taranjit Kaur
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Corporate Sustainability ◽  
Sustainability Reporting ◽  
Future Generation ◽  
Major Stakeholder ◽  
Corporate Social ◽  
The Cost

Everyone talks about corporate social responsibility when there is discussion on the profitability issue. As the society is the major stakeholder in any corporate, it is natural duty of the concerned company to full fill its responsibility towards the society. There are many issues which can be included in the corporate social responsibility but the question arise is that what will happen if a company don't focus on sustainability. The obvious answer is that without sustainability, the fulfilment of certain types of social responsibility activities by the company will not provide the true advantage of the CSR to the society. It can be put in this way that at the cost of long term benefits of the society, the short term benefits are provided if sustainability is sacrificed. The future generation will cry like anything for the loss we are making today. This paper is aimed to discuss the Corporate Sustainability Reporting through case study of Tata Consultancy Services (TCS).

Corporate Sustainability

2019 ◽  
pp. 955-971
Author(s):  
Taranjit Kaur
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Corporate Sustainability ◽  
Sustainability Reporting ◽  
Future Generation ◽  
Major Stakeholder ◽  
Corporate Social ◽  
The Cost

Everyone talks about corporate social responsibility when there is discussion on the profitability issue. As the society is the major stakeholder in any corporate, it is natural duty of the concerned company to full fill its responsibility towards the society. There are many issues which can be included in the corporate social responsibility but the question arise is that what will happen if a company don't focus on sustainability. The obvious answer is that without sustainability, the fulfilment of certain types of social responsibility activities by the company will not provide the true advantage of the CSR to the society. It can be put in this way that at the cost of long term benefits of the society, the short term benefits are provided if sustainability is sacrificed. The future generation will cry like anything for the loss we are making today. This paper is aimed to discuss the Corporate Sustainability Reporting through case study of Tata Consultancy Services (TCS).

CREDIBLE CLAIM OR CORPORATE SPIN?: A CHECKLIST TO EVALUATE CORPORATE SUSTAINABILITY REPORTS

2013 ◽  
Vol 15 (03) ◽  
pp. 1350012 ◽  
Author(s):  
LIDEWIJ VAN DER PLOEG ◽  
FRANK VANCLAY
Keyword(s):  
Corporate Social Responsibility ◽  
Stakeholder Engagement ◽  
Corporate Sustainability ◽  
Sustainability Reporting ◽  
Vulnerable Groups ◽  
Global Reporting Initiative ◽  
Sustainability Reports ◽  
Negative Impacts ◽  
Corporate Social

In response to the establishment of universally-accepted principles about sustainability and corporate social responsibility (CSR), corporations are now producing Sustainability Reports (SRs). Corporations are expected to document their positive and negative impacts on society. However, the veracity of the information in these reports is being questioned. To what extent is it greenwashing? While the Global Reporting Initiative (GRI) provides a framework for reporting, effective mechanisms to evaluate reports are lacking. We propose a Sustainability Reporting Assessment Checklist of 10 questions as a functional tool for use by stakeholders to evaluate the content of SRs. For a demonstration of the effectiveness of the checklist, it is applied to a real but anonymous company. The questions cover: accessibility; readability; the use of an established framework (e.g. GRI); incorporation of CSR and sustainability into long-term strategy; consideration of all relevant aspects of operations; use of evidence to support claims; documented stakeholder engagement; supply chain responsibility; documented impacts on all stakeholders (including vulnerable groups and negatively affected groups); and assurance assessment.

scholarly journals The behavior of Brazilian companies shares return under social responsibility

2019 ◽  
Vol 24 (3) ◽  
pp. 49
Author(s):  
Fernanda Bojikian Cavenaghi ◽  
Tabajara Pimenta Junior ◽  
Rafael Moreira Antônio ◽  
Fabiano Guasti Lima ◽  
Ana Carolina Costa Corrêa
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Economic Performance ◽  
Corporate Sustainability ◽  
Cointegration Test ◽  
Business Practices ◽  
Socially Responsible ◽  
Corporate Social ◽  
Stationarity Tests

Several scientific studies seek to establish a relationship between the adoption of corporate social responsibility practices and financial and/or economic performance of companies. There are no definitive answers to this question. Compared performance of ISE – Índice de Sustentabilidade Empresarial (Index of Corporate Sustainability) and Ibovespa index, both from Brazilian stock market, is often used to characterize the influence of good business practices in this area. This work investigated this question in an innovative prism. Instead of using directly that index returns series, we constructed a portfolio composed only of companies that remained in ISE portfolio over the five years from 2012 to 2016, and compared their performance with a portfolio of an equal number of companies, taken among the most liquid ones that continuously participated in the Ibovespa portfolio in same period. For this purpose, we used Mann-Whitney averages comparison test, return series stationarity tests – Augumented Dickey-Fuller and Phillips-Perron - and Engle-Granger cointegration test. The results showed higher average returns for portfolio of socially responsible companies, indicating a growth of their returns compared to portfolio of conventional companies, and showed, however, a tendency to balance in long term run.

scholarly journals KOMUNIKASI CYBER CORPORATE SOCIAL RESPONSIBILITY (CSR) (ANALISIS PEDOMAN PELAPORAN GRI PADA OFFICIAL WEBSITE PT. MAYORA INDAH, TBK)

2020 ◽  
Vol 3 (3) ◽  
pp. 178
Author(s):  
Maylanny Christin
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Corporate Sustainability ◽  
Global Reporting Initiative ◽  
Message Content ◽  
Communication Analysis ◽  
Digital Branding ◽  
Corporate Social ◽  
A Company

This study is entitled "Cyber Corporate Social Responsibility Communication (Analysis of Global Reporting Initiative Reporting Guidelines on the Official Website of PT. Mayora Indah, Tbk). This study aims to determine the form of message content and the appropriateness of the Global Reporting Initiative reporting. The importance of Corporate Social Responsibility communication that is managed extensively to create a reputation and maintain long-term corporate sustainability. The development of cyber information technology makes it easier for stakeholders to gain access to Corporate Social Responsibility communication, one of which is by utilizing official websites as accurate Corporate Social Responsibility information. During a pandemic like this, websites are considered increasingly important for a company. Having a website means the company is starting to position itself to be more advanced and professional to give an impression to the stakeholders. In the midst of lifestyle #dirumahaja marketing through online sites and digital branding must be a choice for stakeholders. The excellence of the interactive website makes the platform utilized as a Corporate Social Responsibility communication medium that has been actualized by many companies in Indonesia, one of which is the company PT. Mayora Indah, Tbk.Keywords: Corporate Social Responsibility Communication; Global Reporting Initiative; Official Website.

Corporate Sustainability Programs and Reporting

2015 ◽  
pp. 307-323
Author(s):  
Mark J. Kay
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Reporting ◽  
Corporate Responsibility ◽  
Corporate Sustainability ◽  
Sustainability Reporting ◽  
Industry Sector ◽  
Corporate Social Responsibility Reporting ◽  
Corporate Social ◽  
Specific Degree

Building upon the thesis of Baden and Harwood (2013) that “terminology matters” in describing sustainability programs and corporate social responsibility reporting efforts, this chapter examines how an organization rhetorically self-defines its specific degree or level of “responsibility” in a particular industry or within an industry sector in its actions as well as its non-financial reporting efforts. Starbucks's evolution in developing sustainability programs and their sustainability reporting over a 12-year period are examined as a case example. Being both praised and criticized, Starbucks provides an instructive example of the evolution of corporate responsibility in a customer-facing enterprise. A model of both internal and external drivers of corporate social responsibility and sustainability progress is proposed and applied to the Starbucks case.

Corporate Sustainability Programs and Reporting

2019 ◽  
pp. 110-126
Author(s):  
Mark J. Kay
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Reporting ◽  
Corporate Responsibility ◽  
Corporate Sustainability ◽  
Sustainability Reporting ◽  
Industry Sector ◽  
Corporate Social Responsibility Reporting ◽  
Corporate Social ◽  
Specific Degree

Building upon the thesis of Baden and Harwood (2013) that “terminology matters” in describing sustainability programs and corporate social responsibility reporting efforts, this chapter examines how an organization rhetorically self-defines its specific degree or level of “responsibility” in a particular industry or within an industry sector in its actions as well as its non-financial reporting efforts. Starbucks's evolution in developing sustainability programs and their sustainability reporting over a 12-year period are examined as a case example. Being both praised and criticized, Starbucks provides an instructive example of the evolution of corporate responsibility in a customer-facing enterprise. A model of both internal and external drivers of corporate social responsibility and sustainability progress is proposed and applied to the Starbucks case.

scholarly journals PENGARUH CORPORATE SOCIAL RESPONSIBILITY, KUALITAS AUDIT DAN UKURAN PERUSAHAAN TERHADAP CORPORATE SUSTAINABILITY REPORTING

2020 ◽  
Vol 3 (2) ◽  
pp. 117
Author(s):  
Nutriastuti Nutriastuti ◽  
Dea Annisa
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Audit Quality ◽  
Corporate Sustainability ◽  
Sustainability Reporting ◽  
Significant Positive Effect ◽  
Test Analysis ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social ◽  
Positive Effect

This study aimed to get empirical evidence about the influence of Corporate Social Responsibility Disclosure and Quality Audit to Corporate Sustainability Reporting. Corporate Social Responsibility Disclosure was proxied by CSRDI (Corporate social responsibility disclosure index) based on indicators GRI 2016. Audit quality was proxied by big-four accounting firm or non big-four and measured by a dummy variable. The level of Corporate Sustainability Reporting disclosure measured through Sustainability Report Disclosure Index (SRDI) is expressed by comparing the number of disclosures by the company with a number of standar disclosure of the Global Reporting Initiative (GRI) 2016 index. The type of research is an associative quantitative research with the determination of samples testing purposive sampling method, of obtaining samples based on certain criteria. The data used is secondary data collected through companies listed on The Indonesia Stock Exchange. Hypothesis testing is done by technique, classic assumption test analysis and multiple linear regression test analysis used in this study to answer the main problem of research. The data collecied, then processed and analyzed using the program SPSS 25.0 for windows. The result of this study indicate that Corporate Social Responsibility has a significant positive effect on Corporate Sustainability Reporting. Audit Quality has no significant positive effect on Corporate Sustainability Reporting. SIZE has no significant positive effect on Corporate Sustainability Reporting. Simultaneous hypothesis testing shows that Corporate Social Responsibility, Audit Quality and SIZE together have a significant positive effect on Corporate Sustainability Reporting.

Corporate Social Responsibility Practices in Indian Petroleum Companies: A Case Study of Selected PSUs

Think India ◽  
2018 ◽  
Vol 21 (3) ◽  
pp. 13-18
Author(s):  
Abhijit Ranjan Das ◽  
Subhadeep Mukherjee
Keyword(s):  
Corporate Social Responsibility ◽  
Public Sector ◽  
Social Responsibility ◽  
Business Environment ◽  
Annual Reports ◽  
Net Worth ◽  
Net Profit ◽  
Petroleum Companies ◽  
Corporate Social

Corporate Social Responsibility (CSR) is not a very new concept, it is an old concept. Earlier, in India it was optional to the company that they may contribute voluntarily towards CSR but after the Companies Act 2013, it was formally introduced in the business environment and was made mandatory for those companies whose net worth and profit cross a threshold limit. They should contribute 2% of the average net profit of just preceding three years profit. This paper primarily focuses on CSR practices of some selected public sector petroleum companies in India. The study has been conducted based on the Annual Reports of seven selected public sector companies. Five years of data on CSR spending from 2009–10 to 2014–15 were examined. Moreover, the pattern of expenses was also examined. Since petroleum companies are giants of the India economy and contribute significantly towards the Gross Domestic Product (GDP) of our country. Thus it is necessary to look into how these companies are contributing towards CSR. An attempt has been made to examine the early impact of Section 135 of the Companies Act.

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