Online Disclosure of Social Responsibility Strategies

2019 ◽  
pp. 1066-1085
Author(s):  
Juana Alonso-Cañadas ◽  
María del Mar Gálvez-Rodríguez ◽  
María del Carmen Caba-Pérez ◽  
Laura Saraite
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Information Disclosure ◽  
Social Impact ◽  
Case Study Analysis ◽  
Nonprofit Organisations ◽  
The Social ◽  
Effective Instrument ◽  
Corporate Social

Nonprofit organisations should be at the forefront in implementing corporate social responsibility in their actions and in disclosing these practices, not only to improve their image but also to enable access to corporate social responsibility information to be used as an effective instrument for continuous improvement. This chapter analyses perceptions of online transparency and web-usage as a means of online corporate social responsibility disclosure practices. Data is obtained from nonprofit case study analysis of Spanish Verdiblanca. The results reveal a contradiction between the corporate social responsibility information that is considered most important and actual practices of information disclosure. In particular, the information disclosure that is most highly valued concerns the social impact made by the organisation, compared to information on economics which is the most visible on the organisational webpage.

Online Disclosure of Social Responsibility Strategies

2017 ◽  
pp. 222-241
Author(s):  
Juana Alonso-Cañadas ◽  
María del Mar Gálvez-Rodríguez ◽  
María del Carmen Caba-Pérez ◽  
Laura Saraite
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Information Disclosure ◽  
Social Impact ◽  
Case Study Analysis ◽  
Nonprofit Organisations ◽  
The Social ◽  
Effective Instrument ◽  
Corporate Social

Nonprofit organisations should be at the forefront in implementing corporate social responsibility in their actions and in disclosing these practices, not only to improve their image but also to enable access to corporate social responsibility information to be used as an effective instrument for continuous improvement. This chapter analyses perceptions of online transparency and web-usage as a means of online corporate social responsibility disclosure practices. Data is obtained from nonprofit case study analysis of Spanish Verdiblanca. The results reveal a contradiction between the corporate social responsibility information that is considered most important and actual practices of information disclosure. In particular, the information disclosure that is most highly valued concerns the social impact made by the organisation, compared to information on economics which is the most visible on the organisational webpage.

scholarly journals Corporate social responsibility, social and financial performance: The case study of the loan appraisal process of the Rwanda Development Bank

2018 ◽  
Vol 15 (3) ◽  
pp. 47-56
Author(s):  
Gianfranco A. Vento ◽  
Helen Chiappini ◽  
Giuseppe Lia
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Stability ◽  
Development Bank ◽  
Social Mission ◽  
Appraisal Process ◽  
The Social ◽  
Development Banks ◽  
Corporate Social

Development banks play an active role in smoothing growth of world’s disadvantaged areas. The social mission of development banks requires that they pay attention to corporate social responsibility (CSR) and to the social outcome of financing activities. However, like any other financial institution, they must consider the business sustainability and the financial stability over time. Thus, a comprehensive loan appraisal process should include financial and social aspects. Literature does not properly investigate development banks loan appraisal process, thus the aim of this paper is to contribute to this stream of literature, analysing how development banks can include the evaluation of social and environmental variables within their loan appraisal process. For the purpose of the research, we employed a case study of the Rwanda Development Bank (BRD). The BRD loan appraisal process combines the evaluation of typical aspects of corporate social responsibility – like the firms or projects compliance to health and safety regulations or the implementation of the code of ethics including diversity policies – with the evaluation of social and environmental impact, as well with financial aspects. The BRD social impact assessment is also valuable because it follows the criteria of proportionality of loans evaluation, balancing completeness of information with the cost of the assessment.

scholarly journals Implementasi Islamic Corporate Social Responsibility (CSR) Pada PT. Bumi Lingga Pertiwi di Kabupaten Gresik

2015 ◽  
Vol 1 (1) ◽  
pp. 36
Author(s):  
Indra Kharisma ◽  
Imron Mawardi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Business Practices ◽  
Case Study Method ◽  
Structured Interviews ◽  
Cooperation Agreement ◽  
Descriptive Case Study ◽  
The Social ◽  
Corporate Social

Implementation of Corporate Social Responsibility (CSR) is used later to improve the image of the company and its business existence. Instead of CSR to empower people its delude people with a profit motive. Islamic CSR is that CSR refers to business practices that have an ethical responsibility Islamically, companies incorporate Islamic norms characterized by sincerity commitment in maintaining the social contract in its business practices in halal lawful. This study aimed to reveal the implementation of Islamic CSR PT. Bumi Lingga Pertiwi Gresik.This study used a qualitative approach with descriptive case study method. The selections of informant are using purposive sampling method. Data collection was conducted by semi-structured interviews and documentation. Analysis of the data using descriptive method.The results of this study indicate that PT. Bumi Lingga Pertiwi has implemented Islamic CSR based on unity, caliphate, justice and broterhood by creating and running a cooperation agreement in accordance with sharia corridor, provide good service to customers, act fairly and avoid discrimination, provide assistance to the poor in the villages around, helping the development of education and worship, as well as participate protecting the environment by way of planting trees together.

scholarly journals PHILOSOPHY MANAGEMENT ENTERPRISE OF ENERGY INFRASTRUCTURE ON THE BASIS OF SOCIAL RESPONSIBILITY

2021 ◽  
pp. 104-110
Author(s):  
Inna Samoilenko ◽  
Anastasija Kamneva
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Social Impact ◽  
Energy Infrastructure ◽  
Social Standards ◽  
The Social ◽  
Analysis And Synthesis ◽  
Logical Method ◽  
Corporate Social ◽  
Social Management

Introduction. In the age of economic development globalization of the country, for a variety of objective factors, relevant issues regarding social management restructuring and modernization at energy infrastructure enterprises through integration into the energy infrastructure enterprises corporate policy of social standards that would meet the requirements of the modern civilizational world and would have a positive social impact. Methods. During the implementation of the research tasks were used the as follows: cognition method, combination of general scientific and special research methods, the analysis and synthesis, the historical and logical method, the induction and deduction, which made it possible to separate and clarify the social and economic essence of definitions sush as "corporate social responsibility" and find out and define the principles and instruments of social responsibility at an enterprise. Results. The article is concerned with development of approaches interpreting the social and economic essence of "corporate social responsibility" for energy infrastructure enterprises, which is manifested in the social, economic and cultural life of citizens and is based on the principles of honesty, sociability, transparency and responsibility. Discussion. Another task that must be solved and which requires its separate scientific research is the formation of a policy for reducing energy poverty. In this context, taking into account world experience it is necessary to investigate existing approaches to interpreting vulnerable categories of consumers and identify groups of socially vulnerable consumers. Keywords: corporate social responsibility, energy infrastructure enterprises, social standards, service quality, consumers.

scholarly journals KAJIAN EFEKTIVITAS PROGRAM CORPORATE SOCIAL RESPONSIBILITY (CSR): STUDI KASUS PERUSAHAAN PEMBANGKIT ENERGI “Y”

2021 ◽  
Vol 16 (1) ◽  
pp. 29-41
Author(s):  
Kirana Rukmayuninda Ririh ◽  
Adityo Wicaksono ◽  
Mahardhika Berliandaldo ◽  
Firman Tri Ajie
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Return On Investment ◽  
Social Impact ◽  
Program Effectiveness ◽  
Non Profit ◽  
Energy Company ◽  
Social Return On Investment ◽  
Corporate Social

Perusahaan pembangkit energi dikenal dengan operasi bisnisnya yang menimbulkan dampak negatif sosial dan lingkungan yang cukup massif. Oleh karena itu perusahaan perlu melaksanakan tindakan mitigasi untuk mereduksi dampak negatif tersebut melalui program CSR. Efektivitas program CSR penting dievaluasi untuk mengetahui apakah dapat menghadirkan dampak sosial-lingkungan positif secara signifikan atau tidak. Salah satu metode evaluasi dampak yang populer digunakan oleh lembaga non-profit di berbagai negara adalah metode Social Return on Investment (SROI). Namun masih sedikit penelitian empiris yang dilakukan untuk memberikan bukti implementasi metode ini dalam konteks evaluasi program CSR. Untuk itu, penelitian ini bertujuan untuk mengisi kesenjangan yang ada dengan memberikan bukti empiris implementatif dan modifikasi kecil pada metode SROI untuk evaluasi CSR. Lebih lanjut penelitian ini juga memberikan kontribusi praktikal dengan menyediakan gambaran bagi perusahaan pembangkit energi untuk dapat mengukur efektivitas program CSR menggunakan metode SROI. Hasil pengukuran dapat menjadi dasar optimasi program CSR perusahaan. Dalam studi kasus Perusahaan Pembangkit Energi “Y”, hasil perhitungan SROI menunjukkan bahwa program CSR yang dilakukan “cukup efektif” dengan total dampak positif yang ditimbulkan sebesar Rp. 2,69 untuk tiap rupiah yang diinvestasikan. Namun, Perusahaan “Y” cenderung banyak melakukan aktivitas yang berdampak sosial dan minim aktivitas yang berdampak positif terhadap lingkungan.Abstrak[A Study of Corporate Social Responsibility (CSR) Program Effectiveness: A Case Study in Energy Company “Y”]  Energy companies are known for their massive impacts on the social and environmental condition. Hence, they must conduct mitigation actions for reducing the negative impacts through CSR programs. A continuous evaluation of CSR programs effectiveness is crucial to understand whether they can bring significant social-environmental returns or not. One of the most popular methods of impact evaluation utilized by non-profit organizations is Social Return on Investment (SROI). However, only a few empirical research provides evidence for the implementation of this method in the context of CSR program evaluation. Therefore, this research aims to address this hiatus by giving empirical evidence on SROI implementation and incremental modification for CSR evaluation. Furthermore, this research also provides practical contributions by depicting how an energy company can measure its CSR program utilizing SROI. The measurement result can be used as guidance for optimizing the company’s CSR program. In our case study of Power Generator Company “Y”, the SROI calculation shows that the CSR program is “effective” with a total return Rp 2.69 for each rupiah invested. However, Company “Y” tend to conduct more activities for social return, rather than activities for environmental return.Keywords: Corporate Social Responsibility; Environmental Impact; Effectiveness; Social Impact; SROI

scholarly journals Drivers of corporate community involvement and challenges in measuring its impact

2014 ◽  
Vol 10 (1) ◽  
pp. 161-183 ◽  
Author(s):  
Denni I. Arli ◽  
Jack Cadeaux
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Community Involvement ◽  
Social Impact ◽  
Structured Interviews ◽  
Content Type ◽  
Corporate Community Involvement ◽  
The Social ◽  
Corporate Social ◽  
Corporate Community

Purpose – The aim of this study is to explore drivers of corporate community involvement (CCI) initiatives and the challenges faced by companies in measuring the social impact of their initiatives in Australia. Design/methodology/approach – The authors conducted semi-structured interviews with various corporate social responsibility (CSR) or CCI managers from Australian companies and their not-for-profit (NFP) partners. The final sample consists of 27 managers from a mix of industries. Findings – The study shows that stakeholder's salience may have an impact on CCI activities, especially in the area of measurements and reporting activities. Moreover, while some companies have attempted to measure the social impact of their initiatives, a large number of companies have not. This is all the more surprising given the recent focus in marketing on accountability and measurement. The results show three challenges: lack of interest, lack of resources and lack of consensus. Subsequently, the authors offer some research propositions to underline these challenges. Originality/value – This study focuses on CCI which is one of the most visible parts of corporate social responsibility (CSR). It draws on interviews with various managers in charge of companies' CSR or CCI.

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