THE SOCIAL AREA OF CORPORATE SOCIAL RESPONSIBILITY AND ITS CONCEPT IN CHEMICAL ENTERPRISES AS A PART OF THEIR SOCIAL WELFARE

Economists believe that a firm’s engagement in Corporate Social Responsibility (CSR) is motivated by objectives beyond increasing profits. Using a duopoly framework with convex technology and an industry-wide union-setting wage at the central level, this work shows that, when owners cooperatively select a level of CSR engagement, profits under CSR are higher than under standard profit maximisation; thus, the simple self-interest of firms’ owners leads to the adoption of CSR. Moreover, the union, consumers, and the overall social welfare in the presence of CSR activities are higher than without CSR. As such, the social concerns of firms’ owners yield a Pareto-superior outcome. JEL: J51, L13, M14

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O movimento da responsabilidade social empresarial: uma análise crítico-reflexiva das relações empresas e comunidades (p. 141-163)

REVISTA DE CIÊNCIAS DA EDUCAÇÃO ◽

10.19091/reced.v1i35.563 ◽

2017 ◽

Author(s):

Karina Donizete Martins

Keyword(s):

Corporate Social Responsibility ◽

Social Policy ◽

Social Responsibility ◽

Private Company ◽

Strategic Investment ◽

The Social ◽

Corporate Social ◽

The Relationship ◽

Social Area

ResumoO movimento da responsabilidade social é um fenômeno recente e em ascensão nasociedade brasileira. As empresas que participam desse movimento ampliam suasmissões, intervindo na sociedade em três eixos básicos: econômico, ambiental esocial. A intervenção na área social vem causando polêmica entre os atores e pen-sadores sociais quanto à práxis das ações. Este estudo discute a ação de responsa-bilidade social empresarial na sua relação com a comunidade. O principal objetivoé suscitar reflexões sobre o relacionamento empresarial com a responsabilidadesocial, tendo como foco principal o conceito de relacionamento com a comuni-dade. O estudo aponta que o movimento da responsabilidade social empresarial,coligado às comunidades, é uma tendência que passa pela compreensão do que sejaa responsabilidade social empresarial aos acionistas e dirigentes das empresas, e avinculação deles ao grau de investimento estratégico em tempo, recursos e discer-nimento na contratação de profissionais para intervenção na área social.Palavras-chave: Responsabildiade social. Comunidade. Empresa privada. Políticasocial. The movement of corporate social responsibility:a critical-reflective analysis of business and community relationsAbstractThe social responsibility movement is a recent and rising phenomenon in Braziliansociety. The companies that participate in this movement broaden their missions,intervening in society in three basic axes: economic, environmental and social. Theintervention in the social area has been causing controversy among actors and socialthinkers regarding the praxis of actions. This paper discusses the action of corpo-rate social responsibility in its relationship with the community. The main objectiveis to stimulate reflections about which is the relationship between private corpo-rations and social responsibility, having as main focus the concept of relationshipwith the community. The paper points out that the movement of corporate socialresponsibility, related to communities, is a trend. Which involves the understandingof corporate social responsibility to shareholders and managers of companies, andtheir linkage to the degree of strategic investment in time, resources and discern-ment in the hiring of professionals for intervention in the social area.Keywords: Social responsibility. Community. Private company. Social policy. El movimiento de la responsabilidad social empresarial: un análisis crítico-reflexivo de las relaciones empresas y comunidadeResumenEl movimiento de la responsabilidad social es un fenómeno reciente y en ascensoen la sociedad brasileña. Las empresas que participan en este movimiento am-plían sus misiones, interviniendo en la sociedad en tres ejes básicos: económico,ambiental y social. La intervención en el área social viene causando polémicaentre los actores y pensadores sociales en cuanto a la praxis de las acciones. Esteestudio discute la acción de responsabilidad social empresarial en su relación conla comunidad. El principal objetivo es suscitar reflexiones sobre cuál relaciona-miento empresarial con la responsabilidad social, teniendo como eje principal elconcepto de relación con la comunidad. El estudio apunta que el movimientode la responsabilidad social empresarial, conectado a las comunidades, es unatendencia. Que pasa por la comprensión de lo que sea la responsabilidad socialempresarial a los accionistas y dirigentes de las empresas, y la vinculación de és-tos al grado de inversión estratégica en tiempo, recursos y discernimiento en lacontratación de profesionales para intervención en el área social.Palabras clave: Responsabilidad social. Comunidad. Compañía privada. Políticasocial.

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PUBLIC CONTRIBUTION ROADMAP ASTRA DALAM UPAYA PENINGKATAN KESEJAHTERAAN MASYARAKAT

Prosiding Penelitian dan Pengabdian kepada Masyarakat ◽

10.24198/jppm.v7i2.29052 ◽

2020 ◽

Vol 7 (2) ◽

pp. 265

Author(s):

Rachmat Putro Ferdiawan ◽

Ari Afriansyah ◽

Santoso Tri Raharjo ◽

Nandang Mulyana

Keyword(s):

Corporate Governance ◽

Corporate Social Responsibility ◽

Business Ethics ◽

Social Responsibility ◽

Social Welfare ◽

Corporate Citizenship ◽

The Public ◽

Good Corporate Governance ◽

The Social ◽

Corporate Social

ABSTRAKCorporate Social Responsibility (CSR) merupakan komitmen perusahaan untuk peduli terhadap lingkungan dan masyarakat dalam upaya mewujudkan kesejahteraan sosial secara berkelanjutan melalui relasi harmonis dengan para pemangku kepentingan khususnya masyarakat sekitar. Tulisan ini bertujuan untuk menggambarkan program tanggung jawab sosial (CSR) PT. Astra Internasional dalam membantu kesejahteraan sosial masyarakat. Beberapa indikator CSR untuk menggambarkan implementasi program tersebut adalah tujuan tanggung jawab sosial perusahaan, masalah sosial perusahaan, dan program hubungan perusahaan. Indikator kesejahteraan hidup terkait dengan kemajuan dalam bidang kesehatan, pendidikan, dan ekonomi. Peranan CSR kepada masyarakat dapat dipandang sebagai upaya untuk mewujudkan good corporate governance, good corporate citizenship dan good business ethics dalam sebuah entitas kehidupan dunia bisnis. Sejak awal perkembangannya Astra memiliki cita-cita untuk sejahtera bersama bangsa, dengan butir pertama dalam filosofi Catur Dharma Astra, yang berbunyi “Menjadi Milik yang Bermanfaat bagi Bangsa dan Negara”. Untuk meraih cita-cita ini, Astra terus merangsang upaya-upaya pertumbuhan Indonesia yang berkelanjutan dan berimbang baik itu dari segi ekonomi, sosial maupun lingkungan melalui Public Contribution Roadmap. Pelaksanaan program-program tanggung jawab sosial Astra berpedoman pada pengembangan program empat pilar CSR Astra yang sejalan dengan hasil pemetaan sosial, dampak proses bisnis, dan Public Contribution Roadmap 2020. Dengan panduan Public Contribution Roadmap, Astra melaksanakan tanggung jawab sosial baik dalam pengelolaan Lingkungan, Keselamatan dan Kesehatan Kerja (LK3) serta 4 pilar Corporate Social Responsibility (CSR) Astra yang berkontribusi dalam upaya peningkatan kesejahteraan masyarakat Indonesia.Kata kunci: Kata kunci: CSR, kesejahteraan sosial, pembangunan berkelanjutan ABSTRACTCorporate Social Responsibility (CSR) is a company's commitment to care for the environment and society in an effort to realize social welfare in a sustainable manner through harmonious relations with stakeholders, especially the surrounding community. This paper aims to describe the social responsibility (CSR) program of PT. Astra International in helping the social welfare of the community. Some CSR indicators to illustrate the implementation of the program are the objectives of corporate social responsibility, corporate social issues, and corporate relations programs. Life welfare indicators are related to progress in the fields of health, education, and economy. The role of CSR to the community can be seen as an effort to realize good corporate governance, good corporate citizenship and good business ethics in an entity living in the business world. Since the beginning of its development, Astra has aspirations for prosperity with the nation, with the first point in the philosophy of the Catur Dharma Astra, which reads "Being a Beneficial Property of the Nation and Country". To achieve this goal, Astra continues to stimulate Indonesia's sustainable and balanced growth efforts both in economic, social and environmental terms through the Public Contribution Roadmap. The implementation of Astra's social responsibility programs is guided by the development of Astra's four pillars of CSR in line with the results of social mapping, the impact of business processes, and the Public Contribution Roadmap 2020. With the guidance of the Public Contribution Roadmap, Astra implements social responsibility both in managing the Environment, Safety and Occupational Health (LK3) and the four pillars of Astra's Corporate Social Responsibility (CSR) which contribute to efforts to improve the welfare of the Indonesian people.Keywords: CSR, social welfare, sustainable development

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

Oikos ◽

10.29344/07184670.32.1026 ◽

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.

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CSR@ 2%: A NEW MODEL OF CORPORATE SOCIAL RESPONSIBILITY IN INDIA

American Journal of Economics and Business Management ◽

10.31150/ajebm.vol1.iss3.31 ◽

2018 ◽

Vol 1 (3) ◽

pp. 56-66

Author(s):

Anupam Singh ◽

Dr. Priyanka Verma

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Corporate Philanthropy ◽

Social Issues ◽

Business Community ◽

Net Worth ◽

The Social ◽

Net Profit ◽

Corporate Social ◽

Indian Scenario

Corporate Social Responsibility (CSR) earlier applied as corporate philanthropy and has been in practice in India since ages. However, philanthropy in globalised and modern India does not solve the purpose in quantity and quality. Clause 135 of Company Act 2013 created huge hue and cry among the business community in India. As per clause 135 of the Companies Act, 2013, Every company with an annual turnover of 1,000 crore INR ($161 million) and more, or a net worth of 500 crore INR ($80 million) and more, or a net profit as low as five crore INR ($800,000) and more have to spend at least 2% of their average net profit over the previous three years on CSR activities. With the introduction of new Company act 2013 India became the first country in the world to have legislation for compulsory CSR spending. The paper aims at analyzing the motive of making CSR spending mandatory and it also attempts to explain the concept of CSR in the present Indian scenario, the social issues addressed by the Indian corporations, and methodologies adopted by them to address those issues.

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A Comparison of CSR Disclosure Guidelines and a Self-Prepared CSR Disclosure Index- A Study of Select Automotive Companies

International Journal of Business Ethics in Developing Economies ◽

10.21863/ijbede/2015.4.2.007 ◽

2015 ◽

Vol 4 (2) ◽

Author(s):

N.K. Gupta ◽

Shilki Bhatia

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Economic Environment ◽

Global Reporting Initiative ◽

The Social ◽

Regulatory Bodies ◽

Csr Disclosure ◽

Corporate Social ◽

The Impact ◽

Voluntary Guidelines

In India, corporate social responsibility and its disclosure got attention during the eighties and have been gaining importance with time in present economic environment, especially after adoption of liberalization, privatization, and globalization (LPG) (Goswami, 2011). Guidelines, principles, and codes are being developed by various regulatory bodies in India and across the globe to increase transparency and accountability about both a companys daily operations and the impact of these operations on society (Tran, 2014) In this paper, the author has studied the CSR guidelines laid down by Global Reporting Initiative G3.1 (GRI-G-3) and The National Voluntary Guidelines by Ministry of Corporate Affairs (NVG-MCA) and has compared them with a self-composed CSR Disclosure Index (CSRDI). The social responsibility initiatives taken by select Indian Automotive Companies have been analyzed and the companies have been rated as per the disclosures made by them. The main focus of the research is to compare the CSR Rankings of companies as per CSRDI with the companies rankings as per GRI-G-3 and NVG-MCA. It was observed that out of 30 sensex companies, Maruti Suzuki and TATA Motors have been the pioneers in contribution towards CSR initiatives. The top five rated companies were TATA Motors, Maruti Suzuki, Mahindra and Mahindra, Hero Motocorp, Bajaj Auto, and Apollo Tyres.

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BUSINESS SOCIAL RESPONSIBILITY: THEORETICAL OVERVIEW

BULLETIN Series of Sociological and Political sciences ◽

10.51889/2021-1.1728-8940.28 ◽

2020 ◽

Vol 73 (1) ◽

pp. 196-203

Author(s):

T.B. Tauyekelova ◽

◽

G.O. Abdikerova ◽

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Main Issue ◽

Scientific Theories ◽

Factors Influencing ◽

The Social ◽

Corporate Social ◽

Theoretical Overview

The main issue discussed in the article is the social responsibility of business. The article provides various definitions of the category of social responsibility. The concept of "social responsibility of business" is a multilevel and complex category. Responsibility includes ethical categories such as morality, duty and charity.The article examines the theoretical aspects of scientific approaches to corporate social responsibility, analyzes classical and modern scientific theories and concepts. The factors influencing the growing importance of corporate social responsibility in society, issues related to the role of business in the formation of a voluntary society are considered.

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Corporate social responsibility disclosure on the websites of coffee chains in Turkey

International Journal of Organizational Analysis ◽

10.1108/ijoa-12-2019-1964 ◽

2021 ◽

Vol ahead-of-print (ahead-of-print) ◽

Author(s):

Petek Tosun

Keyword(s):

Corporate Social Responsibility ◽

Content Analysis ◽

Social Responsibility ◽

Public Attention ◽

Content Type ◽

The Public ◽

The Social ◽

Csr Disclosure ◽

Social And Environmental Responsibilities ◽

Corporate Social

Purpose Coffee is among the primary products that attract the public attention to the social and environmental responsibilities of companies. Coffee shops have a big carbon footprint because of their daily operations. With the rising consciousness about sustainability in developing countries, online disclosure of corporate social responsibility (CSR) is becoming increasingly important for not only multinational but also local coffee chains. The purpose of this study is to analyze the extent to which coffee chains include CSR on their websites. Design/methodology/approach Turkey, which is a large emerging economy with an expanding coffee chain market, is selected as the research context. The CSR disclosure on the websites of coffee chains is examined by content analysis according to CSR dimensions. A sample of 27 coffee chains with more than ten stores is included in the analysis. Findings Foreign coffee chains disclose more information on the environment and fair trade than local coffee chains. On the other hand, CSR content in websites of foreign and local coffee chains does not differ significantly in human resources and community dimensions. Foreign coffee chains have comparatively longer brand history, more rooted brands and larger networks than local coffee chains. Originality/value To the best of the author’s knowledge, this study is the first that used a content analysis about CSR on the websites of coffee chains in Turkey. Findings contribute to the understanding of CSR disclosure in the coffee chain industry and can be beneficial for researchers and managers in other emerging markets.

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Pricing Decisions of CSR Closed-Loop Supply Chains with Carbon Emission Constraints

Sustainability ◽

10.3390/su10124430 ◽

2018 ◽

Vol 10 (12) ◽

pp. 4430 ◽

Cited By ~ 10

Author(s):

Tong Shu ◽

Qian Liu ◽

Shou Chen ◽

Shouyang Wang ◽

Kin Lai

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Social Welfare ◽

Supply Chains ◽

Carbon Emissions ◽

Emission Reduction ◽

Carbon Emission ◽

Closed Loop ◽

Closed Loop Supply Chains ◽

Corporate Social

Global warming has become a growing concern for countries around the world. Currently, the direct way to solve this issue is to curb carbon emissions. Governments and enterprises should assume the social responsibility to conserve the environment. Under the background of carbon emission constraint, this article investigates the optimal decisions of closed-loop supply chains in the context of social responsibility, explores the impacts of constraints of carbon emissions and corporate social responsibility on recycling and remanufacturing decisions, and introduces the model of maximizing social welfare for further comparison and analysis. The results show that the coefficient of remanufacturing and emission reduction and the coefficient of government reward and punishment are inversely proportional to recycling rates and the total carbon emissions. Governments should formulate rational carbon emission caps for enterprises with different coefficients of remanufacturing and emission reduction. Additionally, corporate social responsibility has a positive effect on recycling rates, and a rise in its strength can lead to a fall in carbon emissions per unit product. In terms of product recycling and profit sources, the model of maximizing social welfare is superior to that of maximizing the manufacturer’s total profits, which provides new managerial insights for decision-makers.

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

Corporate Ownership and Control ◽

10.22495/cocv15i3art4 ◽

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.

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