scholarly journals Corporate Social Responsibility and the Public Health Imperative: Accounting and Reporting on Public Health

2021 ◽  
Author(s):  
Obiamaka Adaeze Nwobu

It has never been more urgent for corporate entities to ensure that they are accountable for public health issues arising from their business operations. Corporate social responsibility is constantly being redefined from what it used to be in terms of corporate responsibility to people and the planet. This redefinition is mainly due to issues affecting public health. Hence, it is important for corporate entities to account for how their business operations affect public health. It is also important for corporate entities to account for how public health issues affect their business operations. The nexus between corporate social responsibility and public health could also create a ‘new normal’ by accounting and corporate reporting on public health.

2020 ◽  
Vol 1 (4) ◽  
pp. 185-195
Author(s):  
Henilia Yulita ◽  
Koerniawan Hidajat

The research focus is on the activities of Menteng Mitra Afia Hospital in educating public health to the context of public health education itself. This research uses a qualitative paradigm, a paradigm that aims to understand a social phenomenon, as a research approach with case study method. The subject of the research is Menteng Mitra Afia Hospital, Jl. Kali Pasir No.9, RW.10, Kb. Sirih, Kec. Menteng, Kota Jakarta Pusat, Jakarta 10340.  Object of the research is corporate social responsibility (CSR)and health education. This research answers how the implementation of (CSR) RS. Menteng Mitra Afia educates the public during a new normal co-19 pandemic. The main informant is dr. Enrico Adhitya Rinaldi M.A.R.S, MH, CHRM as the Managing Director of Menteng Mitra Afia Hospital, as well as the founder of PT. Enmedicare International. The result of the research are: The Infection Prevention and Control Training (PPI) was held on September 27, 2019; The BPJS - Day 2020 on Tuesday, February 11, 2020; Inauguration of Central Jakarta DPK-PPNI 2020 on February 5, 2020; and the last was Empirical Implementation of Social Responsibility (CSR) with Webinar on July 11, 2020. The results of the speaker material responses in this webinar show that on average 70% (percent) of the 512 participating webinar communities are very responsive, or very good (SB) assessing the material provided by filling out questionnaires in a form such as a Likert scale.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Petek Tosun

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.


2020 ◽  
Vol 19 (3) ◽  
pp. 119-132
Author(s):  
Gita Lasytė

The present paper aims to examine the theoretical assumptions of socially responsible organizational governance in the public sector. In public authorities, corporate social responsibility is a relatively new phenomenon. Therefore, the paper focuses on the interaction between social responsibility and the New Public Governance. The article puts forward the assumption that the principles of governance of public goods and public services provided by the public sector are very close in content to the concept of social responsibility. The goal of the public governance process is efficiency and effectiveness not only in public administration institutions, but also in building a welfare society. In this context, the New public governance is in line with the principles of social responsibility. The similarities between the new public governance and social responsibility can be recognized in an understanding the values, processes and elements the primary standards of which are accountability, openness, efficiency, responsibility, compliance with procedural norms, division of power (involvement of stakeholders). The article also discusses the concept and characteristics of corporate social responsibility and provides criticism on the CSR phenomenon.


2021 ◽  
Vol 8 (9) ◽  
pp. 72-75
Author(s):  
Tong Chen ◽  
◽  
Maisarah Mohamed Saat ◽  

Corporate social responsibility (CSR) has aroused heated discussion in recent years. The public generally believe that the enterprises with good CSR performance will not be involved in aggressive tax avoidance issues. However, as several famous socially responsible technology companies were found to be involved in aggressive tax avoidance, the association between those two variables has been doubted. This paper analyzes the effect of CSR on tax avoidance with the evidence of Chinese listed companies from 2016 to 2020. The finding is that good CSR performance leads to an increase in effective tax rate. In other words, the higher the CSR report score, the higher tax payment and the lower tendency in tax avoidance.


Author(s):  
Naglaa Fathy El Dessouky

Corporate Social Responsibility (CSR) has become a significant field of studies to stress the importance of the new role of organizations towards the society for sustainable development. Nowadays, an enormous number of authors have been participating in this field to highlight the responsibility of organizations towards the community, society and the natural environment where they are operating. Despite the growing number of researches related to CSR in the developed countries little empirical studies have been devoted to examine CSR concept and practice in the African countries, the MENA region (Middle-East and North Africa), as well as in the Golf countries. This chapter seeks to study CSR concept and practice in the emerging market economies (EMEs). It will mainly focus on the implementations of CSR by the public banking sector. We will investigate the role of the public banking sector existing in an Arab country in comparison to an Asian country to explain and analyze the similarities and differences of CSR activities in both experiences. In this comparative study we will primarily examine Banque Misr, as one of the oldest and largest public bank in Egypt and the Malayan Banking Berhad (trading as Maybank) as the largest public bank in Malaysia. After a meticulous review of literature, we propose a systemic framework to study CSR practices and policy implementations. We illustrated the CSR as a constant process where all variables are interrelated and are affecting each other in a mutual approach. In this systemic framework we advocated to study all significant variables related to CSR practice as: the history/philosophy development, core-values, CSR adopted definition, motives, key players, approaches, stakeholders focus, sectors of intervention and mechanisms of policy implementations. The chapter concludes that common CSR policies exist between the Malaysian and the Egyptian experience. Nevertheless the Malaysian model has formulated an elaborated and further sophisticated CSR public banking program. Meanwhile, the Egyptian model needs to adopt more global oriented CSR public banking policies, in particular to assure the sustainable development requirements.


2020 ◽  
Vol 16 (1) ◽  
Author(s):  
Tatiana Dănescu ◽  
Maria-Alexandra Popa

Abstract Background Corporate social responsibility (CSR) is studied from many perspectives and has gained unprecedented importance in recent years, especially in emerging economies. Pharmaceutical companies play a very important role in a population’s well-being and health through the CSR and corporate governance practices that they apply. Methods We used an exploratory approach to measure compliance with the Corporate Governance Code of pharmaceutical companies listed on the Romanian capital market and with practices declared through CSR. Results The results show that pharmaceutical companies are involved in actions that consider the well-being of society by offering financial support and managing various sustainable projects, targeting social and economic issues, leading public health awareness campaigns, and investing in health projects. Conclusion This study highlights the increasingly important role played by corporate governance and corporate social responsibility in pharmaceutical companies in improving public health in countries with emerging economies.


2019 ◽  
Vol 11 (13) ◽  
pp. 3698 ◽  
Author(s):  
Frank Li ◽  
Taylor Morris ◽  
Brian Young

Outside of direct ownership, the general public may feel it is an implicit stakeholder of a firm. As the public becomes more vested in a firm’s actions, the firm may be more likely to engage in Corporate Social Responsibility (CSR) activities. We proxy for the public’s stake in a firm with public visibility. Based on 3400 unique newspaper publications from 1994–2008, we measure visibility for the S&P 500 firms with the frequency of print articles per year concerning the firm. We find that visibility has a signficant, positive relationship with the CSR rating. Evidence also suggests this relationship may be causal and working in one direction, from visibility to CSR. While the existing literature provides other factors that influence CSR, visibility proves to have the most significant impact when tested alongside those other factors. Visibility also has a mediating effect on the relationship between CSR rating and firm size. CSR rating and firm size relate negatively for the lowest visibility firms and positively for the highest. This paper provides strong evidence that visibility is an important factor to consider for studies on corporate social performance.


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