scholarly journals Rachunkowość społeczna w świetle badań polskich autorów

2017 ◽  
pp. 23-42 ◽  
Author(s):  
Renata Biadacz
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Research Method ◽  
National Literature ◽  
Social Accounting ◽  
The Subject ◽  
Post War ◽  
Number Of Publications ◽  
Corporate Social ◽  
Innovative Concept

Rachunkowość społeczna w świetle badań polskich autorów The aim of the article is to present the essence and prerequisites of social accounting in the light of Polish authors' research. Initially, social accounting developed as a statistical-economic discipline used to capture economic processes on a macroeconomic scale. Social accounting in the micro scale became popular in the late 1970s with the increasing importance of corporate social responsibility. Therefore, the author decided to separate considerations on the essence and development of social accounting in macro- and microeconomic contexts in the article. The analysis shows that studies on the development of social accounting on the macroeconomic scale were conducted in post-war Poland by Peche and Kowalczyk. Accounting of social responsibility (also referred to as social accounting) in micro terms has been discussed since the 1980s. The first publications concerning this issue include works by Jaglińska, Wołkowski, Jarugowa, and Burzymowa. In recent years, the number of publications in this field has significantly increased with the growing interest in corporate social responsibility and the role it has to fulfill in this dimension. As a research method, a review and analysis of the contents of the deliberations and opinions of the authors of selected items from the national literature of the subject have been used. The article points out that the consideration of social accounting, both in macro and micro terms, is not an innovative concept and has been running since the 1980s.

Pengaruh Kinerja Keuangan Dan Corporate Social Responsibility (CSR) Terhadap Nilai Perusahaan Perbankan Di Bursa Efek Indonesia

2018 ◽  
Vol 26 (1) ◽  
pp. 95-111
Author(s):  
Sulastiningsih Sulastiningsih ◽  
Rizka Imanita Sholihati
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Firm Value ◽  
Research Method ◽  
Quantitative Research ◽  
Annual Report ◽  
Stock Exchange ◽  
Secondary Data ◽  
Corporate Social

This study aims to determine whether the financial performance measured by using CAR, ROA, LDR, BOPO, and CSR can affect the value of banking companies as measured by using PBV. This study uses secondary data taken from the annual report of banking companies during the year 2012-2016 listed on the Indonesia Stock Exchange. The number of samples of this study as many as 25 banking companies with a total of 125 data. This research method is quantitative research. The results of this study indicate the effect of CAR, ROA, LDR, BOPO, and CSR variables on firm value measured by using PBV in a banking company listed on the Indonesia Stock Exchange. Keywords: CAR, ROA, LDR, BOPO, CSR, PBV

PERAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DALAM MENINGKATKAN PEMBERDAYAAN MASYARAKAT DESA GEMAWANG KECAMATAN JAMBU

2020 ◽  
Vol 3 (2) ◽  
Author(s):  
Anafil Indriya ◽  
Maya Aresteria ◽  
Stacia Reviany Mege
Keyword(s):  
Corporate Social Responsibility ◽  
Community Development ◽  
Social Responsibility ◽  
Research Method ◽  
Living Standards ◽  
Sources Of Information ◽  
Participation Level ◽  
Corporate Social ◽  
A Company

Corporate Social Responsibility (CSR) is the responsibility of a company to commit to running a business ethically, morally, and contributing to economic development and improving people's lives. Gemawang Village, Jambu Regency, Ambawara, is one of the locations for CSR recipients. This location is the object of this research. This study aims to analyze the role of CSR in enhancing community development, as well as to find out the obstacles faced by companies in increasing community development through CSR. This research method uses qualitative methods, where there are several key informants as sources of information. The indicators used in this study are the level of effectiveness, level of suitability, level of participation, level of empowerment, and level of sustainability. Based on the results of research in Gemawang Village, Jambu District, it can be concluded that CSR assistance provided by the company can improve community development and living standards. Keywords: CSR, Corporate Social Responsibility, Level of Effectiveness, Level of Empowerement

scholarly journals Determinant of The Corporate Social Responsibility Disclosure: Evidence of Indonesian Manufacturing Companies

2021 ◽  
Vol 16 (1) ◽  
pp. 71
Author(s):  
Arfan Ikhsan ◽  
Nurlaila Nurlaila ◽  
Herkulanus Bambang Suprasto ◽  
Febi Yanti Batubara
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Sampling Method ◽  
Manufacturing Companies ◽  
Ceo Power ◽  
Board Capital ◽  
Research Findings ◽  
The Subject ◽  
Csr Disclosure ◽  
Corporate Social

Following the necessity to provide transparent information on social activities, corporate social responsibility (CSR) disclosure is important for companies in Indonesia. This study aims to examine and analyze the effect of information ofCEO Power (CEOP), Board Capital (BCAPDUM), Media Disclosure (PMED), and Profitability (ROA) on CSR. This research usedmanufacturing companies listed on the IDX in 2016 as the subject. Using thepurposive sampling method, 26 companies were selected as the research sample. Research findings showed thatCEOP, PMED, and ROA haveastatistical effect on CSR disclosure, whereas BCAPDUM has no effect on CSR disclosure. Therefore, CEOP, PMED, and ROA have a positive and significant effect on CSR disclosure. Keywords:   CEO Power, Board Capital, Media Disclosure, Profitability, CSR

scholarly journals Hubungan Program CSR (Corporate Social Responsibility) Mudik Lebaran Gratis terhadap Citra Perusahaan PT. Industri Jamu dan Farmasi Sido Muncul Tbk.

2019 ◽  
Vol 4 (2) ◽  
pp. 57
Author(s):  
Dewi Eka Ningtyas
Keyword(s):  
Corporate Social Responsibility ◽  
Quantitative Analysis ◽  
Social Responsibility ◽  
Research Method ◽  
Research Result ◽  
Semantic Differential ◽  
Corporate Image ◽  
Image Theory ◽  
Business World ◽  
Corporate Social

The Business world is growing rapidly today with many companies competing to generate a huge profit yet leaving their social responsibility behind. Accordingly, a few companies engage in CSR (Corporate Social Responsibility) in order to increase the company’s image to society’s impression. This research aims to figure out whether there is a significant correlation of CSR (Corporate Social Responsibility) programme in the form of “Sido Muncul Mudik Lebaran Gratis” to the image of PT Industri Jamu dan Farmasi Sido Muncul Tbk. The first theories employed were CSR (Corporate Social Responsibility) theory and Corporate Image Theory. The research method used was Pearson’s Correlation research method by using the quantitative analysis, in which questionnaires were spread to 100 herbalist traders in Pondok Gede area, East Jakarta. The scale in use was Semantic Differential with 10% error rate.The research result shows that there is no correlation of CSR (Corporate Social Responsibility) programme in the form of “Sido Muncul Mudik Lebaran Gratis” to the image of PT Industri Jamu dan Farmasi Sido Muncul Tbk. Keywords: CSR, Corporate Social Responsibility, Corporate Image

scholarly journals Exploring the theological foundation of Corporate Social Responsibility in Islam, Christianity and Judaism for Strengthening Compliance and Reporting: An Eclectic Approach

2013 ◽  
Vol 7 (4) ◽  
pp. 228 ◽  
Author(s):  
Lukman Raimi ◽  
Patel A. ◽  
Yekini K. ◽  
Aljadani A.
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Journal Articles ◽  
Eclectic Approach ◽  
Islamic Jurisprudence ◽  
Theological Foundation ◽  
The Subject ◽  
Conventional Models ◽  
Corporate Social ◽  
Industrial Societies

Religion in the contemporary times has potentials from which conventional models and theories could leverage for public wellbeing. Considering the<br />moral and ethical dimensions of corporate social responsibility (CSR), understanding this nebulous concept from the religious lenses could help strengthen CSR compliance and reporting in the industrial societies, where<br />religions play direct and indirect role in corporate governance and people‘s lifestyle. This paper explores eclectic sources to provide answer to the questions: Does CSR have theological foundation in Islam Christianity and Judaism? Can religions strengthen CSR and fortify compliance and reporting? The authors sourced the required qualitative data from journal articles, Islamic jurisprudence, Judaic sources and Biblical texts as well as relevant online resources on the subject. The extractions from eclectic sources were subjected to content analysis from which conclusions on the two questions were established. The findings indicate that CSR has theological foundation in the three religions, and religious ethics and values could be potent drivers for strengthening CSR and reporting.

Principios y Asuntos de la ISO 26000 en las micro y pequeñas empresas del Municipio de Nezahualcóyotl, Estado de México

2019 ◽  
Vol 3 (2) ◽  
pp. 85-96
Author(s):  
Alejandra Ballesteros Aureoles ◽  
Diana Acevedo Arcos ◽  
María Esther Zavala Ramírez ◽  
Karla Marlem Zavala Arenas
Keyword(s):  
Corporate Social Responsibility ◽  
Literature Review ◽  
Social Responsibility ◽  
Quantitative Method ◽  
Small Companies ◽  
Direct Information ◽  
International Standard ◽  
Iso 26000 ◽  
The Subject ◽  
Corporate Social

El propósito de este artículo es conocer cuál es la opinión de los empresarios dueños de empresas micro y pequeñas que se ubican en el Municipio de Nezahualcóyotl del Estado de México respecto al tema de principios y asuntos de la Norma Internacional ISO26000, en materia de Responsabilidad Social Empresarial. En la revisión de la literatura, se recoge información directa de las diferentes publicaciones que genera el mismo Organismo Internacional de Normalización o Estandarización, respecto a conocer cómo fue construida esta norma, sus principales definiciones, los principios, asuntos y materias en las cuales se fundamenta. Respecto a la metodología, se usó un método cuantitativo, el diseño es transversal de tipo correlacional-causal. El instrumento validado y aplicado está conformado por 219 ítems. El diseño del cuestionario muestra siete partes, únicamente se trabajó con la quinta parte, específicamente con las preguntas 36 y 37. (Aguilar, O. C., Posada, R., & Peña, N. B., 2017). Los principales resultados es que los micro y pequeños empresarios consideran fundamental que esta norma sea implementada y las materias que abarca son adecuadas para sus empresas. AbstractThe purpose of this article is to know what is the opinion of entrepreneurs who own micro and small companies that are located in the Municipality of Nezahualcóyotl of Estado de México regarding the subject of principles and matters of the International Standard ISO26000, on the subject of Corporate Social Responsibility. In the literature review, direct information is collected from the different publications generated by the same International Standardizing or Standardization Agency, regarding how this standard was constructed, its main definitions, the principles, issues and matters on which it is based. Regarding the methodology, a quantitative method was used, the design is cross-cutting of the corelational-causal type. The validated and applied instrument consists of 219 items. The design of the questionnaire shows seven parts, only one-fifth was worked, specifically with questions 36 and 37. (Aguilar, O.C., Posada, R., & Peña, N. B., 2017). The main results are that micro and small entrepreneurs consider it essential that this standard be implemented and the subjects it covers are appropriate for their companies. 

Corporate social responsibility meets traditional supervision of fundamental labour rights*

2011 ◽  
Author(s):  
David Tajgman
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Codes Of Conduct ◽  
Background Information ◽  
International Treaties ◽  
Labour Rights ◽  
Civil Society Organisations ◽  
Labour Standards ◽  
The Subject ◽  
Corporate Social

The International Labour Organisation's 1998 Declaration on Fundamental Principles and Rights at Work prioritised four core labour standards' principles and led to a burst of new ratifications of the international treaties that are the subject of those principles. Ten years on there are important identified gaps in state implementation of the ratified Conventions that are the subject of the four principles. These gaps leave important holes in public policy and legislation. In a number of important substantive areas, these gaps have the effect of leaving it to private actors to figure out what would amount to fulfilling the norms of fundamental labour principle inspired codes of conduct. Inescapably left on their own to figure out approaches, corporate social responsibility (CSR)-respecting enterprises are subject to criticism levelled on the basis of interpretations of these principles given by civil society organisations and labour rights' campaigners. This chapter details this situation. The first part provides the necessary background information. The second part gives concrete examples of how this governance gap raises challenges to implementing CSR initiatives. The third part suggests that, considering the arguable origins of CSR in neo-liberal deregulatory fervour, social dialogue and reform by non-compliant state actors is the only sustainable solution.

Corporate Social Responsibility

2020 ◽  
pp. 49-75
Author(s):  
Luciana Aparecida Barbieri da Rosa ◽  
Maria Carolina Martins-Rodrigues ◽  
Tais Pentiado Godoy ◽  
Waleska Yone Yamakawa Zavatti Campos ◽  
Clandia Maffini Gomes ◽  
...  
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Voluntary Activity ◽  
Main Research ◽  
Research Areas ◽  
Copenhagen Business School ◽  
The Subject ◽  
Operational Activities ◽  
Corporate Social ◽  
The Web

Corporate social responsibility is conceptualized as a voluntary activity of organizations, which evidence the inclusion of environmental and social objectives in the interactions with stakeholders, as well as in their operational activities. Thus, the general objective was to analyze the characteristics of the publications related to the topic corporate social responsibility in the last three decades, in the Web of Science and in Scopus databases. There was an increase in the number of articles published per year with the “boom” in the years 2013 to 2018, in both databases. The authors at the Copenhagen Business School (79; 129) and York University (92; 104) were where the most scientific articles published on the subject on both databases. Regarding the main research areas in publications on corporate social responsibility, there seems to be a convergence in the main research areas of most published articles.

scholarly journals Environmental issues of the corporate social responsibility

Management ◽  
2014 ◽  
Vol 18 (1) ◽  
pp. 58-70 ◽  
Author(s):  
Agnieszka Misztal ◽  
Małgorzata Jasiulewicz-Kaczmarek
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Corporate Responsibility ◽  
Environmental Issues ◽  
Research Topic ◽  
The Social ◽  
Practical Research ◽  
Environmental Requirements ◽  
The Subject ◽  
Corporate Social

Summary The article is dealing with the environmental corporate responsibility. Taking this research topic stems from a growing awareness of entrepreneurs in this area and is associated with the popularity of proving the social responsibility before a group of stakeholders. The article discussed past literature achievements relating to environmental management as one of the areas of corporate social responsibility. There were also presented current imperatives of this aspect, which became the subject of practical research to find effective ways of their compliance. Practical examples of solutions to grouped environmental requirements were described in the second part of the article.

scholarly journals Corporate Social Responsibility Activities of Enterprises from the Warmia and Mazury Region

Equilibrium ◽  
2011 ◽  
Vol 6 (4) ◽  
pp. 65-78
Author(s):  
Marian Oliński
Keyword(s):  
Decision Making ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Research Method ◽  
Small Degree ◽  
Management Technique ◽  
Socially Responsible ◽  
Or Management ◽  
Decision Making Processes ◽  
Corporate Social

In the future managers will have to take into account in their everyday decision-making processes the values promoted by corporate social responsibility. Apart from the consideration of the problems related to the market, profitability, sources of financing, etc. much attention will have to be paid to economic, social and ecological results of business activities, so to the ideas that form the foundations of the concept of corporate social responsibility. However, if businesses are to apply any new concept, method or management technique, it is necessary to familiarize themselves with it first. Therefore, the objective of the present research is the identification of the degree of the awareness of CSR concepts, their scope and the frequency of socially-responsible behaviours displayed among economic entities representing the warmińsko-mazurski region. The research objective was presented in the form of a question: Are companies operating in the warmińsko-mazurski region aware of the existence of the concepts of corporate social responsibility and do they understand them? In the light of the above objective the following research hypothesis was formulated: Entrepreneurs and employees of companies operating in the warmińsko-mazurskie province are familiarised with CSR concepts but to a small degree only and activities undertaken by them in this scope are usually of a temporary character and do not contribute to building the image of socially-responsible businesses. The studies were diagnostic and the research method applied was a diagnostic survey based on the developed questionnaire.

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