scholarly journals An evaluation on corporate social responsibility involvement among the golf courses and country clubs in the Philippines

Author(s):  
Angelie Marie L Vizconde

— Corporate social obligation has become an vital part of commercial company exercise during the last decade or so. In fact, many businesses dedicate a phase of their annual reports and company internet web sites to CSR activities, illustrating the importance they attach to such sports. On the opposite hand, Good company governance exercise has a number of observable outcomes on economic results of the company. Corporate governance recommendations are strongly associated with income quality or the quantity to which the firm’s disclosed economic basic performance reflects its right performance. This have a look at investigates in the main the mediating effect of Corporate Social Responsibility and Dividend Policy on the impact of corporate governance mechanism on firm value amongst publicly listed organizations inside the Philippines. It examined forty seven publicly indexed businesses inside the Philippines for a four-yr period from 2013 to 2016. A structural equation modeling (SEM) approach changed into used for the evaluation. Results show that Corporate Social Responsibility does not act as a mediating variable with regards to company governance mechanisms to firm rate. It manner that CSR does now not act as a variable so one can give a boost to corporation governance mechanisms that during developing the charge of the commercial enterprise corporation. Also, dividend coverage does no longer act as mediating variable at the effect of enterprise governance mechanisms on company value. Finally, the end result confirmed that there is a terrible but large effect of dividend price on business enterprise value.


Author(s):  
Eko Budi Santoso ◽  
Kazia Laturette ◽  
Stanislaus Adnanto Mastan

This study investigates the association between corporate social responsibility disclosure and tax avoidance as allocations of corporate resources to the stakeholders, other than the shareholders. The study aims to examine whether companies that are actively disclosing their social responsibility are also behaving ethically in their financial aspect. Specifically, this study investigates whether companies with good social responsibility will also behave responsibly in their taxation aspect by reducing tax avoidance practices. The study is conducted in a developing country, namely the Philippines, where the sample group is obtained from go-public companies listed on the Philippine stock exchange during the 2014-2019 period that published sustainability reports. The results show there is a negative association between corporate social responsibility disclosure with tax avoidance. This shows that corporate tax practice is part of social responsibility actions.


Author(s):  
Renato Tampol ◽  
Hector M. Aguiling

The objective of this research is to determine the level of integration of 3 values namely integrity, commitment and corporate social responsibility which are part of SVD’s organizational culture to its 3 human resource activities namely hiring, training & development, and compensation and benefits The respondents of this research were employees of Divine Word College academic institutions located in different areas in the Philippines.  A self-made questionnaire that was subjected to validity and reliability tests was distributed online and 405 questionnaires were retrieved. The collected data were processed and analyzed using SPSS 22.0. Results show that the 3 values are integrated into the 3 major human resource activities such that integrity, commitment, and corporate social responsibility are integrated into the hiring, training & development, and compensation and benefits. 


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