scholarly journals The Desirability of a Future Integrated Reporting in the Study of Social and Innovative Practices

2021 ◽  
Author(s):  
María-Victoria López-Pérez ◽  
Lourdes Arco-Castro ◽  
Jesús-Mauricio Flórez-Parra ◽  
Sara Rodríguez-Gómez
Keyword(s):  
Corporate Social Responsibility ◽  
Intellectual Capital ◽  
Financial Resources ◽  
Business Activity ◽  
Integrated Reporting ◽  
Environmental Commitment ◽  
Global View ◽  
Corporate Social ◽  
The Relationship ◽  
Financial Issues

Corporate social responsibility (CSR) has been considered the materialisation of ethics in organisations. CSR practices reflect companies’ non-financial aspects, such as social and environmental issues. The proposal of an integrated report that jointly presents financial and non-financial issues would provide a global view of business activity, which will allow for analysis of the relationships and interactions among financial and non-financial resources involved in value creation, including human, social and relational, natural, and intellectual capital. If these resources are related, a report that integrates all of them would facilitate analysis. In this research, the relationship between innovation and CSR is studied. Environmental commitment may be a source of innovation (in the process of production and types of products) and involves social, relational, and intellectual capital changes. Innovation has previously been analysed from a perspective of competitiveness, necessitating a change of approach towards stakeholders that could allow us to reach a conceptual understanding of these relations. The research is empirically verified by studying a sample of 590 firm-years across 118 European companies that are leaders in sustainability, in the five-year period of 2011–2015. The results obtained show that CSR is a benchmark for addressing innovation and justifies the interest in an integrated reporting model that provides a global view of business.

An Entrepreneur Sees the Reward

2021 ◽  
pp. 63-89
Author(s):  
Zeynep Merve Ünal
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Intellectual Capital ◽  
Dynamic Capabilities ◽  
Extensive Literature ◽  
Social Entrepreneurs ◽  
Measurement Models ◽  
Holistic Understanding ◽  
Corporate Social ◽  
The Relationship

The aim of this chapter is to advance the understanding of how social entrepreneurs analyze and apply intellectual capital and corporate social responsibility within their companies. From the extensive literature review, the broad definitions of intellectual capital, and corporate social responsibility, the measurement models and the management of intellectual capital and the development process of corporate social responsibility were identified. Modern, socio-economic, philanthropic, and classical views were taken into consideration to explain corporate social responsibility in detail. In order to develop holistic understanding, the relationship between intellectual capital and corporate social responsibility on the basis of entrepreneur were analyzed. The understanding of the intellectual capital and corporate social responsibility in companies were shown by theoretical framework of resource-based view, dynamic capabilities, stakeholder theory, and legitimacy theory.

The Concept of Corporate Social Responsibility

2021 ◽  
pp. 1-17
Author(s):  
Jaime González-Masip
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Corporate Social Performance ◽  
Social Performance ◽  
Corporate Sustainability ◽  
Business Activity ◽  
Environmental Commitment ◽  
New Research ◽  
Corporate Social

The concept of corporate social responsibility continues in a state of lack of academic consensus, which makes it difficult to propose new research proposals on the company's social and environmental commitment. With the aim of facilitating research tasks, this chapter systematically compiles a list of definitions of the concept and lists a set of dimensions or drivers that are either present in these definitions or can be considered as fundamental elements or perspectives for the study of corporate social responsibility. As conclusions, the most relevant ideas presented in the chapter are compiled. The incorporation, in academic studies, of perspectives based on impacts of business activity rather than principles of action is also proposed, since they present a possible greater operability. These concepts are corporate social performance or corporate sustainability.

scholarly journals Influence of Corporate Governance on Firm Value Through Intellectual Capital and Corporate Social Responsibility

2019 ◽  
Vol 9 (4) ◽  
pp. 148
Author(s):  
Zainab Masitha ◽  
Djuminah
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Intellectual Capital ◽  
Firm Value ◽  
Audit Committee ◽  
Stock Exchange ◽  
Negative Effect ◽  
Corporate Social ◽  
The Relationship ◽  
Positive Effect

This study aims to find out empirical evidence about the influence of corporate governance on firm value through intellectual capital and corporate social responsibility. The sample used in this study amounted to 123 manufacturing companies listed on the Indonesia Stock Exchange continuously during the period 2015-2017 using purposive sampling technique. This study uses quantitative methods with secondary data obtained from annual reports that have been published by the Indonesia Stock Exchange during the period 2015-2017, which can be accessed through www.idx.co.id. Data analysis in this study uses Structural Equation Modeling based on Partial Least Square (SEM-PLS) with SmartPLS 3.0 software.The results showed that the board of commissioners had a significant negative effect on intellectual capital and had a significant positive effect on corporate social responsibility. Board of Commissioners has a significant positive effect on intellectual capital and has a significant negative effect on corporate social responsibility. The board of commissioners, audit committees, intellectual capital and corporate social responsibility have a positive and significant effect on firm value. Intellectual capital is not able to mediate the relationship between the board of commissioners and firm value, as well as the relationship of the audit committee to firm value. CSR is not able to mediate the relationship between the board of commissioners and firm value and the relationship between the audit committee and firm value.

scholarly journals Pengaruh Intellectual Capital dan Corporate Social Responsibility terhadap Nilai Perusahaan dimoderasi oleh Kinerja

2021 ◽  
Vol 10 (2) ◽  
pp. 215-230
Author(s):  
Rilla Gantino ◽  
Leli Ruliati Alam
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Stock Prices ◽  
Firm Value ◽  
Moderator Variable ◽  
Good Image ◽  
Corporate Social ◽  
The Relationship

Competitive advantage through the use of knowledge and creating a good image through CSR activities is needed to face competition. Many companies have moved from resource based to knowledge base. Companies that are able to innovate and are able to create a good image will make consumers loyal and have an impact on improving performance. Increased performance will provide hope for investors and potential investors towards the company so that the company's value will increase, which is indicated by rising stock prices. This study aims to analyze the effect of intellectual capital and corporate social responsibility on firm value with company performance as a moderator variable in the basic and chemical industries listed on the Indonesia Stock Exchange (BEI) for the 2014-2018 period. Hypothesis testing results showed that simultaneous intellectual capital and corporate social responsibility affect the value of the company, partially intellectual capital affects the value of the company and financial performance succeeded in moderator the relationship between them, corporate social responsibility affects the company value, in addition simultaneously financial performance succeeded in moderator the relationship between intellectual capital and corporate social responsibility to the value of the company, partially financial performance succeeded in moderator the relationship between intellectual capital to the value of the company, while partially financial performance was not able to moderate the relationship between cororate social responsibility and corporate value.

scholarly journals Intellectual Capital and Corporate Social Responsibility in Banking Industries in Indonesia

2017 ◽  
Vol 20 (2) ◽  
Author(s):  
Dri Asmawanti S ◽  
Indah Oktari Wijayanti
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Analysis Tool ◽  
Customer Capital ◽  
Corporate Social ◽  
Relationship Of ◽  
The Relationship ◽  
A Company

This study aimed to get empirical evidence on the relationship of the intellectual capital of the company with its corporate social responsibility. The data used in this study were the banking industry companies listed on the Indonesia Stock Exchange. The sample in this study was banking company in Indonesia which has been qualified sampling. The analysis tool to test the hypothesis was multiple regression analysis using SPSS. The results of this study showed that the disclosure of intellectual capital significantly influenced social responsibility. In addition to the control variables of this study, the performance of the company had an influence on social responsibility. This is because of the human resources owned by a company would be able to work optimally with the support of enterprise systems is good, the good quality system and strong customer capital. The implication of research is company's performance especially on social responsibility, which is the most investors in Indonesia are still oriented on profit, the greater the profit that has the company cares about the environment.

scholarly journals Impact of Corporate Social Responsibility, Green Intellectual Capital, and Green Innovation on Competitive Advantage

2022 ◽  
Vol 13 (1) ◽  
pp. 0-0
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Competitive Advantage ◽  
Intellectual Capital ◽  
Environment Protection ◽  
Green Innovation ◽  
Antecedents And Consequences ◽  
Research Frameworks ◽  
Corporate Social ◽  
The Relationship

The concept of green intellectual capital has gained substantial popularity in context of pressures from competition, environmental forces, and mounting stakeholders’ expectations for environment protection. Scholars have, investigated about the antecedents and consequences of green intellectual capital. However, those investigations look inexhaustive in terms of the research frameworks and contexts employed therein. Based on the systematic literature review, this paper builds a better model involving, both, antecedents and consequences of green intellectual capital. The model proposes that corporate social responsibility is a factor leading to green intellectual capital. Additionally, green intellectual capital leads to green innovation resulting in competitive advantage for firms. Importantly, the model acknowledges contingency theory and suggests that the relationship between corporate social responsibility and green innovation could be moderated by the extent to which a firm is visible to general public for its activities as well as the extent to which the firm is transparent.

scholarly journals The effect of Islamic intellectual capital, corporate governance, and corporate social responsibility disclosure on maqashid sharia performance, with reputation as a moderating variable

2021 ◽  
Vol 10 (4) ◽  
pp. 75-84
Author(s):  
Siti Aisyah ◽  
Bambang Hariadi ◽  
Endang Mardiati
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Intellectual Capital ◽  
Financial Services ◽  
Positive Relationship ◽  
Corporate Social ◽  
Relationship Of ◽  
The Relationship ◽  
Governance Disclosure

This study aims to show that there is a positive relationship between Islamic intellectual capital, corporate governance, disclosure of corporate social responsibility on the performance of maqashid sharia, and this study wants to show that reputation strengthens this positive relationship. This study's sample consists of 33 annual reports from 11 Islamic banking companies in Indonesia for the 2016-2018 period, chosen using the purposive sampling method. This study was tested by using the Moderated Regression Analysis test. The results of this study indicate that Islamic intellectual capital, corporate governance, disclosure of corporate social responsibility have a negative effect on the performance of Islamic maqashid. The role of reputation can not increase the relationship of Islamic intellectual capital to the performance of maqashid sharia. Reputation also can not increase the relationship of disclosure of corporate social responsibility to the performance of maqashid sharia, but reputation has been proven to improve the relationship of corporate governance to the performance of maqashid sharia. The results of this study are input for the Financial Services Authority (OJK) and Bank Indonesia (BI) as regulators to monitor the performance of Islamic financial institutions in order to protect the public interest as a whole.

scholarly journals Pengaruh Dewan Pengawas Syariah dan Intelectual Capital Terhadap Pengungkapan Corporate Social Responsibility dengan Kinerja Keuangan Sebagai Variabel Mediasi (Studi Empiris Perbankan Syariah di Indonesia)

2018 ◽  
Vol 2 (2) ◽  
pp. 174
Author(s):  
Febty Nurhikmah ◽  
Winarsih Winarsih ◽  
Metta Kusumaningtyas
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Annual Report ◽  
Supervisory Board ◽  
Sampling Technique ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social ◽  
The Relationship

<p><em>Corporate Social Responsibility Disclosure (CSR) is the information contained in the annual report that reveals information beyond the mandatory disclosure. Measurement of CSR disclosure in the Islamic perspective using ISR index (Islamic Social Reporting) which included the accounts of reporting CSR activities according to Islamic principles. This study aims to examine the relationship of the Sharia Supervisory Board and Intellectual Capital on Corporate Social Responsibility Disclosure with financial performance as a mediating variable. The study was conducted on annual report Islamic banking in Indonesia since the year 2010-2017. The study sample of 11 Islamic banks were selected through purposive sampling technique. Data analysis techniques used in this study is SEM-PLS using software smartpls 3.0. The result showed that Sharia Supervisory Board and Intellectual Capital have related negative and not significant to Corporate Social Responsibility Disclosure. However, based on the role of financial performance variables as variables mediating the relationship between Sharia Supervisory Board with Corporate Social Responsibility Disclosure show  negative and not significantly, while the relationship between Intellectual Capital with Corporate Social Responsibility Disclosure showed positive and significant.</em></p>

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