scholarly journals Community Satisfaction to Corporate Social Responsibility (CSR) Programs for Rural Economic Empowerment

2021 ◽  
Vol 15 ◽  
pp. 559-566
Author(s):  
Mochamad Sugiarto ◽  
Adhi Iman Sulaiman
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Human Resources ◽  
Survey Method ◽  
Economic Empowerment ◽  
Direct Involvement ◽  
Program Administrators ◽  
Corporate Social ◽  
Descriptive Statistical Analysis

This study aims to analyzing the implementation of a cement manufacturer’s CSR programs to improve effectiveness and satisfaction of people in general. The research conducted using survey method to 86 respondents, who are members of Joint Business Group in Cilacap Regency and beneficiaries of Corporate Social Responsibility (CSR) programs. The data were collected through observation, questionnaires, interviews and discussions, then used descriptive statistical analysis and qualitative narrative. The research results have found that  the company’s direct involvement model in a CSR program gives several advantages. Nevertheless, the limited quantity and quality of this cement manufacturer’s CSR administrators result in less effective planning, assistance and evaluation processes. People are satisfied with how the CSR is executed by the cement manufacturer, yet the program they carry out has not completely matched what these people need and cannot correctly identify the CSR program beneficiary targets. In relation to this, the implementation of CSR using direct involvement model needs some improvement to make it more effective and intensive. The modification of direct involvement model by use of information technology becomes an important alternative to deal with the limited quantitaty and quality of human resources of CSR program administrators.

scholarly journals Corporate Social Responsibility, Green Human Resources Management, and Sustainable Performance: Is Organizational Citizenship Behavior towards Environment the Missing Link?

2021 ◽  
Vol 13 (3) ◽  
pp. 1044
Author(s):  
Saqib Yaqoob Malik ◽  
Yasir Hayat Mughal ◽  
Tamoor Azam ◽  
Yukun Cao ◽  
Zhifang WAN ◽  
...  
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Human Resources ◽  
Organizational Citizenship ◽  
Organizational Citizenship Behavior ◽  
Human Resources Management ◽  
Citizenship Behavior ◽  
Resources Management ◽  
Sustainable Performance ◽  
Corporate Social

The manufacturing sector is one of the major sources contributing towards economies as well as environmental pollution. Contributing to the theory of ability motivation opportunity theory, the aim of the current study was to investigate the mediating role of organizational citizenship behavior towards the environment on the relationship between green human resources management (green recruitment and selection, green training, green rewards, and green performance evaluation), corporate social responsibility, and sustainable performance (economic, social, and environmental performance). The quantitative survey research design was used in the current study and structured questionnaires were distributed for the collection of data. The cross-sectional data were collected from 150 firms. Sample of the study was consisted of HRM managers, directors. Total 200 questionnaires were distributed but 150 completed responses were received and analyzed. A structured questionnaire was used. For data analysis, smart partial least square structural equation modeling (PLS-SEM) was used. The measurement model and the structural model were developed and tested in the study. The measurement model aim was to investigate and establish reliabilities and validities of the instrument while to test hypotheses structural model was formulated/developed. Results revealed that the instrument was found reliable and valid; the instrument has met all standard criteria for average variance extracted, composite/construct reliability factor loadings, and alpha values. While structural models illustrated that all hypotheses are accepted. It is concluded from the results that organizational citizenship behavior towards the environment significantly mediated the relationship between corporate social responsibility and green human resource management practices. This implies that organizational citizenship behavior towards environment significantly effects sustainable performance. The originality of the current study lies in highlighting corporate social responsibility, green human resources management practices to enhance sustainable performance through organizational citizenship behavior towards environment.

scholarly journals Stakeholder Expectation of Corporate Social Responsibility Practices: A Case Study of PWiK Rybnik, Poland

Energies ◽  
2021 ◽  
Vol 14 (11) ◽  
pp. 3337
Author(s):  
Aleksandra Kuzior ◽  
Józef Ober ◽  
Janusz Karwot
Keyword(s):  
Quality Of Life ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Water Supply ◽  
Research Problem ◽  
Point Of View ◽  
Educational Activities ◽  
External Stakeholders ◽  
Corporate Social

Practices of corporate social responsibility (CSR), especially in organizations providing key services, related to the supply of fuel, water and energy, are extremely important from the point of view of identifying stakeholders with the functioning of enterprises in line with the principles of a closed loop economy. The article discusses the origins and evolution of the concept of corporate social responsibility, with particular emphasis on the water supply and sewage industry. The research problem was the perception and expectations of stakeholders toward prosocial activities of PWiK Rybnik (Sewage and Water Supply Ltd. Rybnik). The hypothesis assumed in the study was that the external stakeholders of PWIK Rybnik positively assess the company’s involvement in the tasks carried out as part of corporate social responsibility, they notice the involvement in educational activities and additional initiatives of PWIK that improve the quality of life of its inhabitants. For the purpose of this study, a quantitative method was used. For the purpose of the survey, the authors’ questionnaire “Survey of customers’ opinions on the activities undertaken by PWiK Rybnik” was created. The surveys conducted confirmed the hypothesis that the external stakeholders of PWIK Rybnik positively assess the company’s involvement in the tasks performed as part of corporate social responsibility; they notice the involvement in educational activities and additional initiatives of PWIK that improve the quality of life of its inhabitants. The results of the research made it possible to formulate guidelines for the operation of water supply and sewage companies in accordance with corporate social responsibility in the light of the opinions of their stakeholders.

Corporate social responsibility and earnings management in the EU: a panel data analysis approach

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Panagiotis E. Dimitropoulos
Keyword(s):  
Corporate Social Responsibility ◽  
Panel Data ◽  
Social Responsibility ◽  
Earnings Management ◽  
Financial Reporting ◽  
Negative Association ◽  
Content Type ◽  
Corporate Social ◽  
The Eu

Purpose Over the past decades, corporate social responsibility (CSR) has been considered as a significant corporate strategy and also has been documented as a main information dissemination mechanism of corporations to shareholders, creditors and other external stakeholders. This fact makes the CSR activities and CSR performance interconnected with the quality of firms’ financial reporting. The purpose of this paper is to study the impact of CSR performance on the earnings management (EM) behaviour using a sample from 24 European Union (EU) countries summing up to 121,154 firm-year observations over the period 2003–2018. Design/methodology/approach The study uses a multi-country data set with various dimensions of CSR performance including indexes regarding workforce, community relations, product responsibility and human rights protection. The empirical analysis is conducted with panel data regressions. Findings Evidence supports the negative association between CSR and EM indicating that high CSR performing firms are associated with less income smoothing and discretionary accruals, thus with higher financial reporting quality. Practical implications Regulatory agencies in the EU could use the findings of the study for the improvement of the accounting framework via enhancing the use and publications of social and environmental responsibility information and reports. Social implications Also, the current paper could be of interest not only to academic researchers but also to potential and existing investors in European corporations. The negative association between CSR performance and EM could be used by investors in assessing the risk of firms and the quality and reliability of their financial information. Originality/value This is the first study within the EU, which considers the multi-facet characteristics of CSR on the quality of accounting earnings and offers useful policy implications for regulators and investors.

scholarly journals Corporate Social Responsibility (CSR) of Innovative Pharmaceutical Corporations. The Case of BIOGEN

2018 ◽  
Vol 21 (3) ◽  
pp. 45-62 ◽  
Author(s):  
Janina Witkowska
Keyword(s):  
Corporate Social Responsibility ◽  
Pharmaceutical Industry ◽  
Social Responsibility ◽  
Corporate Philanthropy ◽  
Developed Countries ◽  
Orphan Drugs ◽  
Pharmaceutical Firms ◽  
Life Saving ◽  
Corporate Social

The aim of this paper is to discuss the common features and specificity of Corporate Social Responsibility (CSR) practices of innovative transnational corporations (TNCs) acting in the pharmaceutical industry. The innovativeness of pharmaceutical firms is understood here as their ability to make a breakthrough in the treatment of rare, incurable diseases. The examination of the issue leads to the conclusion that the specificity of CSR in this industry is related to the contradiction between the economic and social/ethical aspects of innovation processes in this field. A key issue of CSR in the innovative pharmaceutical industry seems to be the pricing of drugs, especially orphan and ultra‑orphan drugs, resulting in patients from less developed countries having limited access to life‑saving medicines or those that improve the quality of life. Corporations use their monopolistic position to set extremely high prices. However, without the market/marketing exclusivity offered to pharmaceutical firms by the law, orphan drugs would probably not be developed, produced and commercialized. Traditional CSR practices (corporate philanthropy, community and neighborhood programs, volunteerism etc.) cannot be treated as sufficient ‘compensation’ for the high prices of medicines. Real, true CSR in the innovative pharmaceutical industry requires either abandoning or reducing extreme monopolistic privileges and offering medicines for rare diseases at lower prices.

scholarly journals Corporate Social Responsibility, Audit Committee Expertise, and Financial Reporting: Empirical Evidence from Korea

2021 ◽  
Vol 13 (19) ◽  
pp. 10517
Author(s):  
Haeyoung Ryu ◽  
Soo-Joon Chae ◽  
Bomi Song
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Reporting ◽  
Audit Committee ◽  
Earnings Quality ◽  
Audit Committees ◽  
Accounting Expertise ◽  
Corporate Social

Corporate social responsibility (CSR) involves multiple activities and is influenced by the cultural and legal environment of the country in which a firm is located. This study examines the role of audit committees’ (AC) financial expertise in the relationship between CSR and the earnings quality of Korean firms with high levels of CSR. Using a multivariate analysis, it investigates whether the ACs that include members with accounting expertise, finance expertise, or supervisory expertise individually affect a firm’s decision making. It also examines how ACs with diverse expertise contribute toward improving the financial reporting quality of firms with high levels of CSR. The results demonstrate that when there is a certified accountant in the AC of a firm that practices CSR based on ethical motivation, the earnings management through discretionary accruals is more strictly controlled. This is more effective when the AC comprises members with accounting and non-accounting expertise. This finding implies that the AC plays a positive role in improving the accounting information quality of firms with CSR excellence. Moreover, while the role of accounting experts in the AC is important for maintaining high earnings quality, combining other types of expertise creates synergy.

scholarly journals CORPORATE SOCIAL RESPONSIBILITY PRACTICES IN SMALL AND MEDIUM SIZED TOURISM ENTERPRISES: THE CASE OF SLOVENIA

2018 ◽  
Vol 39 ◽  
pp. 67-87
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Human Resources ◽  
Local Community ◽  
Environmental Policies ◽  
Transitional Economy ◽  
Community Environment ◽  
Workplace Policies ◽  
Tourism Enterprises ◽  
Corporate Social

The objective of this study is to analyse the adoption of different corporate social responsibility (CSR) practices in small and medium-sized (SME) tourism enterprises in a small transitional economy. Based on literature review, motives for responsible business behaviour and several industry-specific CSR practices, that belong to four CSR dimensions were identified – local community, environment, marketplace policy, and human resources. The study was conducted by direct interviews with managers’ of tourism SMEs. Results reveal that the most significant CSR dimension is the Environmental dimension. The identified CSR practices are implemented through different operational mechanisms and according to the factor analysis, they embrace all four CSR dimensions (respectively): Environmental policies, Company values – workplace policies, Company values – marketplace policies, and Community policies.

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