corporate social responsibility reports
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2022 ◽  
pp. 116-138
Author(s):  
Dolores Gallardo Vazquez ◽  
Shafat Maqbool ◽  
Juan de la Cruz Sánchez-Domínguez

The 2030 Agenda implies an important commitment that should be achieved by companies, countries, and governments, and the goals set should be worked on with the aim to boost the areas they address. Corporate social responsibility is a tool for organizations to act on behalf not only of the public but also of all stakeholders, as affirmed by the stakeholders' theory. Given the interest the stakeholders have in achieving the Sustainable Development Goals, it is important to observe the attitudes and behaviors that the organizations develop to achieve their intended contribution. This chapter analyzes the companies´ attitudes and behaviors developed to fulfill five SDGs (from 1 to 5). The study is focused on the content analysis of the corporate social responsibility reports of 16 car manufacturing companies. At the end, the authors propose some future lines of research.


2021 ◽  
Vol 1 (4) ◽  
pp. 295-300
Author(s):  
Desak Ayu Sriary Bhegawati ◽  
Ni Putu Yuria Mendra ◽  
Luh Pande Eka Setiawati ◽  
Putu Ayu Meidha Suwandewi

The importance of disclosing corporate social responsibility reports in the company's annual report can indirectly affect the high value of the company. Profitability which in this study is proxied by ROE is the company's ability to generate profits based on certain share capital. This study aims to obtain empirical evidence regarding the effect of Corporate Social Responsibility on company value with profitability as a moderating variable.This research was conducted at manufacturing companies listed on the IDX in 2018-2020. The sampling method used was purposive sampling. The number of companies that meet the criteria is 78 companies that have data related to the variables used. Data collection was done by using documentation method. The data analysis technique used is the Moderated Regression Analysis (MRA) test. Based on the research results, it shows that Corporate Social Responsibility has a significant positive effect on company value. This study also found that the profitability proxied by ROE was able to moderate the influence of Corporate Social Responsibility on company value.


2021 ◽  
Vol 1 (2) ◽  
pp. 119-131
Author(s):  
Eti Kusmiati ◽  
Marti Dewi Ungkari

The goal of this research is to find out what information Islamic banks provide in their corporate social responsibility reports, as well as to determine the acceptability of such material in terms of Shariah Enterprise Theory (SET). This study employed a qualitative research method using a case study methodology. Primary and secondary data are the two types of data used. Data reduction, data presentation, and verification are some of the data processing strategies employed. Findings. The findings of the research demonstrate that Bank Muamalat's CSR disclosures contained Sharia Enterprise Theory disclosure elements such as vertical and horizontal accountability, indicating that Bank Muamalat Indonesia has declared its social responsibility in a very informative manner.


2021 ◽  
Vol 12 ◽  
Author(s):  
Yongzhong Jiang ◽  
Xixi He ◽  
Yutao Zhu ◽  
Guosong Wu ◽  
Xinzhi Gao

Employee direct involvement and indirect involvement have been identified as essential forms of an enterprise’s democratic management in the digital economy. Research on the complementary effects of direct and indirect involvement is still in a blank state in China, which limits the external validity and accumulation of employee participation theory. The present study aimed to investigate the complementary effects of employee direct involvement and indirect involvement on the firm’s financial performance. Although previous research suggests that the influence of employee direct or indirect involvement on corporate financial performance has been examined separately, it is unclear whether the association between employee direct involvement and indirect involvement is complementary or conflictual. Based on strategic human resource management theory, we semantically encode 2,680 corporate social responsibility reports and the annual reports of 268 state-owned listed enterprises published from 2014 to 2018 via content analysis method, and the economic effects of employee direct involvement and indirect involvement were concurrently measured. We use configuration theory to explore the complementary effects between employee direct involvement and indirect involvement. Our results reveal that (1) employee involvement in Chinese enterprises was unbalanced, (2) both employee direct involvement and indirect involvement were positively related to enterprise’s financial performance, and (3) there is a complementary effect between the two forms of employee involvement. Theoretical and practical implications of these findings are discussed.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jasmine Alam ◽  
Mustapha Ibn Boamah ◽  
Yuheng Liu

Purpose This study aims to investigate the relationship between a commercial bank’s micro-loaning activity and overall performance over a 10-year period. Design/methodology/approach Quarterly data was obtained from the Wind Database, China Minsheng Banks’s official annual reports and annual corporate social responsibility reports from 2009 to 2019, to test the linear relationship between micro-loan activities and the overall financial performance of the bank. Findings The results of this study empirically demonstrate that there is a positive relationship between increases in micro-loaning activity and the overall performance of the bank. Some key recommendations for the sector are shared in the conclusion of this paper. Originality/value In the financial sector, some corporate social responsibility activities focus on the issuance of micro-loans. It is unclear, however, if this has also served as a means to increase profitability and overall performance for such institutions.


Author(s):  
Wei-Chuan Kao ◽  
Chih-Hsien Liao

This study examines how a firm’s tax disclosures in a CSR report are influenced by its tax avoidance behavior. Using a sample of public U.K. firms, our empirical analysis reveals that firms engaging in higher levels of tax avoidance are more likely to provide tax-specific disclosures in their CSR reports. In addition, the tax disclosures tend to be longer, contain more justification words, and contain more soft claims than hard information. Further cross-sectional analyses suggest that the positive association between tax avoidance and tax disclosures is attenuated when firms exhibit better CSR performance as well as stronger corporate governance. Collectively, our findings provide evidence that firms appear to legitimize their tax avoidance behavior by providing more tax disclosures in their communications with stakeholders.


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