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2021 ◽  
Vol 1 (2) ◽  
pp. 65-77
Author(s):  
TM. Marwanti ◽  
Yani Sumyani ◽  
Rany Juliani ◽  
Andry Widiyanto

Penelitian ini bertujuan untuk mendapatkan gambaran pelaksanaan tanggung jawab sosial perusahaan PT. Tirta Investama Subang dalam program pemberdayaan ekonomi masyarakat yang dilaksanakan di Desa Pasanggrahan Kecamatan Kasomalang Kabupaten Subang. Penelitian ini menggunakan pendekatan kualitatif dengan metode deskriptif. Sumber data yang digunakan adalah sumber data primer dan sumber data sekunder. Teknik pengumpulan data yang digunakan yaitu wawancara mendalam, observasi langsung dan studi dokumentasi. Adapun teknik pemeriksaan keabsahan data yang digunakan adalah uji kredibilitas, pengujian transferability dan pengujian dependability. Hasil penelitian menunjukkan bahwa PT. Tirta Investama Subang bersama Human Initiative Jabar sudah melaksanakan tahapan pelaksanaan CSR nya dengan baik yang terdiri dari 1) Tahap perencanaan meliputi Awareness Building, CSR Assessment dan CSR Manual Building. 2) Tahap pelaksanaan meliputi sosialisasi untuk memperkenalkan kepada komponen perusahaan mengenai pelaksanaan CSR, pelaksanaan program dan proses internalisasi CSR dalam seluruh proses bisnis perusahaan melalui program “Aqua Lestari”, dan 3) Tahap Evaluasi Lapangan meliputi proses monitoring dan evaluasi, pelaporan dan audit.


2021 ◽  
Author(s):  
David Daniel Peña‐Miranda ◽  
Antonio Guevara‐Plaza ◽  
José Antonio Fraiz‐Brea ◽  
Mark Anthony Camilleri

2021 ◽  
Vol 1 (02) ◽  
pp. 105-115
Author(s):  
Ainul Fatha Isman ◽  
Nur Cholifatul Aeni

Social aspects are important aspects that must be considered by every individual. Similarly, companies that must disclose social responsibility or what is called Corporate Social Responsibility (CSR) through the mandate of the Act. This research aims to determine the factors that affect the Islamic corporate social responsibility disclosure in Indonesia. This research is categorized in quantitative research with associative approaches. The population in this study amounted to 30 companies registered in the Jakarta Islamic Index in 2016-2018 with a purposive sampling technique to obtain 51 samples. The data analysis model in this study is a panel data linear regression test with a combination of time series data and cross-section which is carried out through three approaches, namely the common effect model, the fixed-effect model, and the random effect model. The results of this study indicate that partially and simultaneously the size of the company's profitability, and the Muslim board of directors influence the disclosure of the company's ICSR. The most influential factor in company ICSR disclosure is company size. The results of this study imply that each company uses the ISR Index as a reference for the preparation of sharia corporate social responsibility reporting standards and increases the number of Muslim board of directors who are competent and have innovative ideas to increase company assets, thus positively impacting ICSR disclosure.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Kamran Mohy-Ud-din ◽  
Muhammad Azam ◽  
Hamad Ul Haq ◽  
Shakeel Aslam

Purpose This study aims to investigate the determinants of localised corporate social responsibility (LCSR) activities in Pakistan. The present study explores factors influencing the corporate sector to promote the welfare of local areas where the company has located its manufacturing plants. Design/methodology/approach The authors selected 100 companies listed on the Pakistan Stock Exchange. Data were collected from the companies’ financial reports issued from 2012 to 2017 (N = 700). The authors analysed the data using fixed- and random-effects regression models to test the factors influencing LCSR activities. Findings The findings indicate that directors’ ancestry significantly enhances LCSR. This implies that boards with a greater number of directors whose names indicate their relevant ancestry are more likely to engage in LCSR. Moreover, environmental-protection activity by the corporate sector promotes LCSR initiatives. However, Pakistan’s corporate sectors are not promoting the essential aspects of their workers’ welfare, e.g. health and education. Research limitations/implications The present study was limited to the directors’ ancestry, environmental corporate social responsibility (CSR), CSR for factory workers and donation. Other factors, such as culture and language, may play an important role in determining LCSR. Practical implications The results suggest that the Security and Exchange Commission of Pakistan should emphasise the importance of LCSR to develop rural areas and devise meaningful policy for CSR. These findings provide substantial evidence that regulators and policymakers should encourage the inclusion of LCSR by firms listed on the stock exchange to increase environmental protection through CSR policy. Originality/value To the best of the authors’ knowledge, this study is the first to explore the determinants of LCSR. Moreover, the present study investigates for the first time the influence of directors’ ancestry on rural development in any of Asia’s developing countries, including Pakistan. The findings of this study contribute theoretically and empirically to the literature.


2021 ◽  
Vol 1 (3) ◽  
pp. 166-171
Author(s):  
Januar Eko Prasetio ◽  
Sabihaini Sabihaini ◽  
Bambang Bintarto ◽  
Anindyo Aji Susanto ◽  
Gita Astyka Rahmanda

This article describes the development of the implementation of Corporate Social Responsibility (CSR) around the world from several CSR published works. The development of global CSR implementation starts voluntary to mandatory. Based on the discussion, CSR is an obligation (mandatory) for companies in carrying out company operations and is part of the company's investment. Thus its benefits can be enjoyed by the company in the long term.


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