scholarly journals The Standardization of Down-Streamed Small Business Social Responsibility (SBSR)

2017 ◽  
Vol 30 (4) ◽  
pp. 39-52 ◽  
Author(s):  
Laura Corazza
Keyword(s):  
Small Business ◽  
Social Responsibility ◽  
Management Practice ◽  
Principal Component ◽  
Sustainability Reporting ◽  
Csr Reporting ◽  
Standard Management ◽  
Corporate Social ◽  
Sustainability Report ◽  
Small Business Social Responsibility

Scholars have begun to investigate the prevalence of Corporate Social Responsibility (CSR) within the context of small and medium-sized enterprises (SMEs). This paper studies the implementation of non-financial sustainability reporting tools in Italian SMEs as part of their Small Business Social Responsibility (SBSR) long supply chain compact with large multinationals. The fundamental finding of this work is that because of the down-streaming effect of CSR reporting from large companies to small ones, SMEs approach sustainability as a standard management practice. The sample is composed of 73 Italian multi-certified entities (SA8000/ISO14001/EMAS) that have published their sustainability report online between 2011 and 2013. Principal Component Analysis (PCA) was used to discover three otherwise un-observable underlying effects.

The Standardization of Down-Streamed Small Business Social Responsibility (SBSR)

2019 ◽  
pp. 670-685
Author(s):  
Laura Corazza
Keyword(s):  
Small Business ◽  
Social Responsibility ◽  
Management Practice ◽  
Principal Component ◽  
Sustainability Reporting ◽  
Csr Reporting ◽  
Standard Management ◽  
Corporate Social ◽  
Sustainability Report ◽  
Small Business Social Responsibility

Scholars have begun to investigate the prevalence of Corporate Social Responsibility (CSR) within the context of small and medium-sized enterprises (SMEs). This paper studies the implementation of non-financial sustainability reporting tools in Italian SMEs as part of their Small Business Social Responsibility (SBSR) long supply chain compact with large multinationals. The fundamental finding of this work is that because of the down-streaming effect of CSR reporting from large companies to small ones, SMEs approach sustainability as a standard management practice. The sample is composed of 73 Italian multi-certified entities (SA8000/ISO14001/EMAS) that have published their sustainability report online between 2011 and 2013. Principal Component Analysis (PCA) was used to discover three otherwise un-observable underlying effects.

scholarly journals THE DISCLOSURE OF CORPORATE SOCIAL RESPONSIBILITY (CSR), BASED ON THE MAQASID AL-SHARIAH IN MALAYSIA AND MENA REGION

2021 ◽  
Vol 3 (7) ◽  
pp. 114-126
Author(s):  
Nur Hanisah Razali ◽  
Nizam Jaafar ◽  
Ismail Ahmad
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Social Responsibility ◽  
Annual Report ◽  
Financial Institution ◽  
Islamic Banks ◽  
Mena Region ◽  
Csr Reporting ◽  
Corporate Social ◽  
Sustainability Report

Islamic Banking works in an economy and achieving the ideal position of Shariah financial institution requires continuous improvement and indicators. The right values and environment of a bank that is operating based on Shariah are important to ensure that the delivery services could be executed in the best manner possible. Islamic Bank therefore should embed with social and the charity work network for the purpose of its corporate social responsibility to the community. The fundamental issue which is due to the lack of focus on prioritising the social objective of Islamic organisations based on Shariah leads to the inadequacy of conventional CSR theories to underpin CSR practices of Islamic organisations. The existing concept of CSR is grounded on western perspectives, and it will be a great implication to delve into CSR within the Islamic perspectives. Therefore, the objective of this study to examine the extent of CSR based on Maqasid Al Shariah in terms of four dimensions of the Islamic Banks sector between Malaysia and the MENA region for the period of 2013 to 2018. This study employed a content analysis method to collect quantitative data on CSR based on Maqasid Al-Shariah in the Bank Islam annual report and stand-alone sustainability report. The content analysis was carried out to achieve this objective. The investigation on the content is based on CSR reporting in their annual report and stand-alone sustainability report according to what has been provided by the banks. The results of the analyses provide significant insight into the amount and nature of CSR among Islamic Banks across sectors. Generally, the CSR activities cover all organization activities related to the organization and its various stakeholder. Finally, through mean score ranking for CSRD items shows that there was a mixed ranking for CSR based on Maqasid Al-Shariah dimension and element in Malaysia and MENA region.

scholarly journals Analisis Semiotik Pada Pelaporan Corporate Social Responsibility (CSR) Saat Pandemi Covid-19 Di Pertamina TBBM Baubau

2021 ◽  
Vol 7 (3) ◽  
pp. 311-320
Author(s):  
Endang Tri Pratiwi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Sustainability Reporting ◽  
Semiotic Analysis ◽  
Literature Study ◽  
Csr Reporting ◽  
Adequate Funding ◽  
The Government ◽  
Corporate Social ◽  
Collection Methods

The Indonesian Government's efforts in dealing with the Covid-19 outbreak require support from private sector/other institutions with adequate funding capacity. One of the BUMNs that actively contributed to the handling of the outbreak was PT. Pertamina. This study aims to determine the semiotic analysis of Corporate Social Responsibility (CSR) reporting during the Covid-19 pandemic at Pertamina TBBM Baubau. The population were all of Pertamina TBBM Baubau CSR reports, while the sample was Pertamina TBBM Baubau CSR reporting during the Covid-19 pandemic in 2020. Data collection methods were through interviews, documentation, and literature study. The data analysis used is semiotic analysis through a descriptive analytic approach in accordance with the meaning of symbols, words and sentences in the sustainability reporting of Pertamina TBBM Baubau. The results showed that there were four CSR programs that were fully transferred to the handling of Covid-19 at Baubau City in 2020. This condition is a synergy between the Government and managers for efforts to handle Covid-19 through the distribution of CSR funds.

scholarly journals Social responsibility reporting standards

2021 ◽  
pp. 27-43
Author(s):  
Ana Rep ◽  
Nikolina Dečman
Keyword(s):  
Social Responsibility ◽  
Financial Reporting ◽  
Public Interest ◽  
Sustainability Reporting ◽  
Financial Information ◽  
Csr Reporting ◽  
Voluntary Standards ◽  
Sustain Ability ◽  
Corporate Social

It is well known that today, in addition to already established financial reporting, multi-national companies are paying more and more attention to non-financial reporting on social, eco-nomic, environmental and governmental issues. Corporate Social Responsibility (CSR) reporting is still predominantly voluntary, and it is not standardized. However, there are various international organizations which have been developing frameworks and voluntary standards for non-financial reporting. Those organizations have been putting a sizable amount of effort, time, and knowledge in order to offer some specific solutions to interested organizations preparing CSR reports. Pro-posed standards, guidelines, and frameworks serve as tools for simplifying CSR reporting. In that sense, the most important providers of sustainability reporting guidance, such as GRI, OECD, United Nations Global Compact, International Organization for Standardization, certainly stand out. A significant contribution to promoting the importance of sustainability reporting was also made by the Non-Financial Reporting Directive (2014/95/EU) which obliged large public interest companies with over 500 employees to disclose certain non-financial information. According to the analysis of the content and scope of the most important frameworks and standards of sustain-ability reporting, it can be confirmed that they have certainly contributed to improving the quality of non-financial reporting.

scholarly journals CORPORATE SOCIAL RESPONSIBILITY (CSR)- AN INITIATIVE BY CORPORATE WORLD

2021 ◽  
pp. 1-2
Author(s):  
Suman Suman
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Environmental Sustainability ◽  
Sustainability Reporting ◽  
Business Leaders ◽  
Collective Good ◽  
Csr Reporting ◽  
Corporate Social Reporting ◽  
Corporate Social ◽  
Corporate Social Responsibility Reports

Corporate Social Reporting does not have any precise or fixed definitions. Some description focused on corporate compliance with following the applicable laws and few strongly believe that Social Responsibility is minimizing the environmental impacts are essential to long term growth and returns to shareholders. Corporate social Responsibility was initiated by big corporate organization by adding corporate social responsibility Reports or Sustainability Reports in Early 1990’s. There was no such law or regulation in this regard at that time and no till time in most of the countries. The corporate imperative has gone from desirable to expect to require. India is the First Country which makes compulsory CSR for big Giant Corporate. The philosophy is that Corporations have a social and environmental impact in addition to their economic impact and these can enhance or diminish the collective good or wider societal progress. These new accountabilities are being demanded by civil societal groups with business leaders often responding to rather than leading the debate. CSR Reporting or Sustainability Reporting is a process whereby an organization publically discloses information about its interactions with and impact on the various societies and environments in which it operates. There are basically three pillars of sustainability Reporting: 1. Environmental Sustainability 2. Social Sustainability 3. Economic Sustainability.

scholarly journals Analysis on The Society Indicator of Corporate Social Responsibility (CSR) of PT Antam

2013 ◽  
Vol 4 (2) ◽  
pp. 697-704
Author(s):  
Nuraini Sari ◽  
Michael Wijaya
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Performance Indicator ◽  
Sustainability Reporting ◽  
Financial Statement ◽  
Management Approach ◽  
Significant Information ◽  
Types Of Information ◽  
Corporate Social ◽  
Sustainability Report

Stakeholders believe that CSR report of a company provides significant information as well as the financial information reported in financial statement. The purpose of this research is to analyze the comprehensiveness and information on society indicator stated in the Corporate Social Responsibility (CSR) reporting. The Global Reporting Initiative’s (GRI) Sustainability Reporting Guidelines (version 3.1) provides indicators to analyze the CSR of company. This research focuses on society aspect as one of the performance indicators. Comprehensive reporting contains three types of information: (i) vision and goals, (ii) management approach, and (iii) performance indicator. The methodology used in this research was data collection. This research analyzed the disclosure of society aspect by PT Antam on their financial statement and annual CSR report for the year 2012. The result of this research explains that PT Antam’s sustainability report for the year 2012 was comprehensive because they reported all the six aspects of society indicator. However, PT Antam failed to report the total value of financial and in kind contributions to political parties, politicians, and related institutions by country (SO6) as part of public policy aspect in their sustainability report.

Corporate Social Responsibility Rhetoric in Times of Crises. A Rhetorical Analysis of CSR Reports Prior to and After Major Corporate Crises

MedienJournal ◽  
2018 ◽  
Vol 42 (1) ◽  
pp. 33-50
Author(s):  
Maria Gruber
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Rhetorical Analysis ◽  
General Motors ◽  
Csr Reporting ◽  
Corporate Social Responsibility Reporting ◽  
One Year ◽  
Corporate Social ◽  
Corporate Crises ◽  
Corporate Crisis

Corporate Social Responsibility reporting has grown increasingly in importance for companies in terms of portraying themselves as good corporate citizens. However, when confronted with a major corporate crisis that evoked an extensive loss in stakeholders’ trust, it remained unclear, how to further deal with the need for CSR communication without presenting oneself as exceedingly hypocritical. In the course of this study, the questions of how and to what extent crises cause change in a corporation’s CSR rhetoric were addressed. Therefore, the utilization of the rhetorical dimensions of logos, ethos, pathos, cosmos and autopoiesis as well as the amount of negative disclosure in the CSR reports of the world’s leading automobile companies (Toyota, General Motors, Volkswagen) were analyzed, one year before and one year after they had maneuvered themselves into a corporate crisis. The rhetorical analysis revealed that the distinctive context of each case (including the corporations’ responsibility for the crisis) dictated the rhetorical adjustments of the CSR reporting after the crisis. Moreover, it could be shown, that when reporting on the crisis cause itself, corporations tend to apply the dimension of ethos more frequently to counter the audience’s potential perception of their hypocrisy.

Memorias de Sostenibilidad en América Latina: instrumento de información de la Responsabilidad Social de las Empresas

Oikos ◽  
2015 ◽  
Vol 15 (32) ◽  
pp. 35
Author(s):  
Ma. Angélica Garza Arroyo ◽  
María Aurelia Bocanegra Noriega
Keyword(s):  
Sustainable Development ◽  
Latin America ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Data Base ◽  
The Social ◽  
America Latina ◽  
Corporate Social ◽  
Sustainability Report

RESUMENEl desarrollo sostenible es manejado como uno de los puntos importantes en las agendas del siglo XXI, es un concepto que las empresas deben contemplar en las actividades que realizan para cumplir con la Responsabilidad Social Empresarial. El presente trabajo pretende abordar los aspectos teóricos sobre las Memorias de Sostenibilidad así como mostrar que pueden ser consideradas como un instrumento de información de la Responsabilidad Social de las Empresas. Se hace un estudio en la base de datos de la Corporate Register del 2006 al 2011 respecto de la presentación de las Memorias de Sostenibilidad en América Latina; el reporte es de corte cualitativo de carácter descriptivo, con un análisis deductivo. Se puede percibir en el estudio que es de carácter exploratorio que las empresas de América Latina han incrementado de manera significativa la presentación de Memorias de Sostenibilidad así como un incremento en el número de empresas que las realizan, además de contemplar a la Responsabilidad Social Empresarial como parte de su misión y visión.Palabras clave: memorias de sostenibilidad, Responsabilidad Social Empresarial, América Latina. Memories of Sustainability in Latin America: instrument of information of the Social Responsibility of the CompaniesABSTRACTThe sustainable development is managed to be one of the important aspects in the planners of 21th century, it is a concept that companies have to contemplate in the activities they realize to achieve corporate social responsibility. this work pretends to raise the teoric aspects about sustainability report, and to show that they can be considered as an information instrument of social responsibility of the companies. a study has to be done in the data base of corporate register from 2006 to 2011 about the presentation of the sustainability report in Latin America; the report is qualitative and descriptive kind, with deductive analysis. in the study it can be perceived that is explorative that companies in Latin America have increased in a significative way the presentation of sustainability report, just as an increase in the number of companies that realize them, besides contemplating corporate social responsibility as part of their mission and vision.Keywords: sustainability report, Corporate Social Responsibility, Latin America.

scholarly journals Testing the Effectiveness of CSR Dimensions for Small Business Entrepreneurs

2020 ◽  
Vol 7 (1) ◽  
pp. 6
Author(s):  
Nor Hadi ◽  
Udin Udin
Keyword(s):  
Corporate Social Responsibility ◽  
Small Business ◽  
Social Responsibility ◽  
Low Cost ◽  
Mining Area ◽  
Production Equipment ◽  
Loan Terms ◽  
The Government ◽  
Contract Implementation ◽  
Corporate Social

This article is intended to empirically test the effectiveness of the Corporate Social Responsibility (CSR) dimension of assistance to Small Business Entrepreneurs (SMEs) under companies’ guidance of Semen Indonesia in Central and East Java. Corporate Social Responsibility (CSR) implementation for Small Business Entrepreneurs (SMEs), besides as a social contract implementation, is also an effort to increase legitimacy. This study is essential to obtain effective and relevant CSR dimensions recommended for the SME empowering program. The study was conducted at SMEs domiciled around the mining area and the cement factory. Out of 250 SMEs, 92 SMEs were involved in this study. The research data was primary, including respondents’ opinions, where the data were taken using survey and interview procedures. Data analysis using statistics was a factorial analysis. The results showed that of the eight programs included in CSR in the field of assistance for empowering SMEs, two were effective for empowering SMEs: (1) low-cost revolving funds and (2) production equipment assistance for SMEs. Meanwhile, six other CSR programs showed ineffectiveness: (1) mentoring, (2) marketing, (3) ease of procedure and relief of loan terms, (4) education and training, (5) accessibility of obtaining loans, and (6) the involvement of parties in the implementation of CSR. It indicated that the six CSR programs were not effective in helping to build image and legitimacy. The results of the research make an important contribution to the government and corporations and show that the construction of CSR programs must give attention to the real conditions and needs of SMEs in order to achieve effectiveness in solving problems by SMEs. Especially for the government, regulations are needed that can systemically encourage companies to implement CSR. This research still has limitations, therefore further research should be developed, especially in the area of empirical testing related to the contextual dimensions of CSR that are relevant to assisted stakeholders. Development-based research should be considered.

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