Concept Of Corporate Social Responsibility Research Articles

Green Leadership and Corporate Social Responsibility: Study of Community Responses to CSR Activities PT. Pertamina Fuel Terminal Boyolali

This research is motivated by the phenomenon that in order to strengthen corporate sustainability, the concept of Corporate Social Responsibility (CSR) Sustainability prioritizes corporate responsibility to society with the concept of sustainable development. Means that companies need to pay attention to environmental, community, and stakeholders that emphasize the implementation of sustainable programs. This study aims to determine the implementation of green leadership in the company and determine the satisfaction and independence of the beneficiaries of PT. Pertamina Fuel Terminal Boyolali. The research locations are in the villages of Tawangsari, Mojolegi, Teras, and Blumbang which are assisted villages. This type of research is descriptive quantitative with a sample of 146 people spread across 12 CSR programs. The results of the study show that the implementation of green leadership in companies has been going well, both within the company and community through CSR activities. Overall, it can be seen that the Community Satisfaction Index Score from 2017 to 2020 is a very good category, between the intervals of 81.26 to 100. Meanwhile, in terms of independence, 12 CSR programs in 2018 have produced a good level of independence. Proof that 70% of CSR programs are at high independence.

Research on the Effect of Audit Quality on Corporate Charity based on the Moderating Role of Industry Competition and Marketing Level

The concept of corporate social responsibility has been proposed since the early 20th century, it has been receiving continued attention from the theoretical and practical circles. While the enterprise pursues profitability, social responsibility emphasizes that enterprises pay attention to the contribution to the environment, consumers, and society in the production process. As a significant manifestation of corporate performance of social responsibility, charity has become the focus of research in social responsibility. There is already literature to analyze the influential factors from many perspectives. However, the quality of audit as an independent economic supervision activity has not been studied. Therefore, this article tries to analyze the effect on enterprises from the perspective of audit quality. This study found that the quality of the audit is significantly positively associated to the charity of the enterprise in China. The higher the quality of the audit, the stronger the philanthropic conduct of an enterprise. In terms of moderating, the industry's competitive intensity and the level of marketing of enterprises have played a positive role in pushing the relationship between audit quality and corporate charity behavior. The conclusion of this article can help the government encourage enterprises to enhance the audit quality, thereby promoting corporate contributions and achieving their social value.

Corporate social responsibility as management idea: Between universal applicability and context dependency

The international spread of the concept of corporate social responsibility (CSR) has ignited a debate whether CSR is universally applicable or context dependent. To shed new light on this question, I propose to treat CSR as a management idea that consists of nested levels of abstraction, namely relatively abstract ‘management rhetorics’, within which more prescriptive ‘management models’ reside, which contain concrete ‘management techniques’. I then analyse the global diffusion of one CSR management technique, a CSR guidance document by UK-based business association Business in the Community (BITC), which suggests that companies could address CSR as four material areas: Workplace, Environment, Marketplace and Community. Following its life-cycle through the innovation, diffusion, institutionalization, dormancy and rebirth stages allows me to identify forms of horizontal diffusion, that is, diffusion among peers within a particular sector or country, and vertical diffusion, that is, between organizations that stand in a hierarchical relationship to each other. At each stage of the life-cycle, the success of the management technique seems to be aided by factors that treat the management technique as universally applicable. In themselves, all of these claims to universal applicability are easily countered by a more critical reading of the argumentation; yet, it is the way in which the nested levels influence each other, that is, the management technique feeding into management models and management rhetorics, that tends to give the notion of universal applicability of CSR its persuasiveness.

Safe and healthy working conditions taking into account the concept of corporate social responsibility

Providing safe and healthy working conditions is the responsibility of every employer, but without additional forms of support, this may not be enough to prevent and stop accidents at work. The employer should continually implement measures to improve safety and continually look after the health and lives of his employees. One such measure may be to implement the concept of corporate social responsibility in the company's strategy, taking into account OSH regulations. It is a programme to raise the awareness and knowledge of workers about hazards and occupational risks associated with their work and how to effectively protect themselves against their effects. The aim of the article is to present the concept of corporate social responsibility in terms of safe and healthy working conditions. At the same time, the article is an attempt to answer the question - based on the results of surveys that are an individual review - what is the level of society's knowledge about CSR and to estimate the relationship between corporate social responsibility and occupational safety and health in the workplaces of students of the Pomeranian University in Słupsk.

EFFECT OF IMPLEMENTATION OF CORPORATE SOCIAL RESPONSIBILITY PARTNERSHIP PT. ANTAM Tbk UBPN POMALAA ON HEALTHY HYDROPONIC VEGETABLE BUSINESS

Hydroponics is an agricultural cultivation technique that uses water as a planting medium and with a special installation system that minimizes the use of chemicals in the cultivation process. Hydroponic healthy vegetable business is a hydroponic business located in Pomalaa, Southeast Sulawesi. Previously, this business operated alone in terms of marketing and cultivation which resulted in not optimal income obtained with existing resources. Existence of PT Antam operating in the Pomalaa area is expected to help hydroponic businesses with the concept of Corporate Social Responsibility (CSR). PT Antam has as a form of their responsibility towards the surrounding environment where the company is located. This research was conducted to determine the effect of the implementation of CSR partnership PT. Antam Tbk for the Hydroponic Healthy Vegetable business using a quantitative descriptive analysis research method, namely by observing the research location and processing data using the R/C formula. The results of this study indicate that R/C > 1, which means that the demand is greater than the costs incurred, or in other words, every IDR 1 cost incurred can generate revenue of IDR 3.85, so it can be concluded that the Hydroponic Healthy Vegetable business is feasible for developed and generate profits for farmers.

Consumer Perception of Socially Responsible Activities at a Retail Chain

In recent years, the concept of corporate social responsibility has become increasingly well-known to society and individual organizations. Therefore, it is becoming more and more important to raise awareness and perception of this concept, as well as to promote its implementation in practice. Based on a questionnaire survey, data analysis was conducted to find out how consumers perceive various CSR activities of a specific retail chain. The research sample consisted of 129 respondents. The data was statistically processed and tested using confidence interval and chi-square. It was found that 52 % of the respondents understood the concept of CSR. The most familiar activity to the respondents within the CSR concept in a particular chain include the fight against food waste, recycling, and waste recovery, and promotion of a healthy lifestyle. About 65.4 % of the respondents believe that CSR activities mainly benefit the retail chain and another 14 % of the respondents are almost sure that the retail chain is engaged in this concept mainly for profit. However, the performed tests did not reveal any relationship between the perception of CSR activities and the age, education, gender, and salary of the respondents. It was also found that 56.6 % of the respondents did not have sufficient information about CSR. Finally, it can be concluded that this concept is perceived positively by the respondents, they consider it meaningful and are willing to pay more for a product where part of the profit goes to the needy. The research results thus outline directions and areas for possible improvement and continuous monitoring of the perception of this concept.

Determination and Quantification of Foreign Interest in Sports Using Selected Variables for the Support of Appraising Investments in Sports by Businesses and States

The evaluation of the effectiveness of invested funds requires relevant data. This currently applies to investments in all areas of economic activity, including sports. The article’s aim is to determine the factors applicable to the quantification of interest in sports in selected countries. From the perspective of state funding of sports, foreign interest in sports is a part of the mechanism of allocating resources (situated in the Slovak Republic). For businesses, sponsoring sports organizations is a part of their activities connected to the concept of corporate social responsibility and environmental, social, and governance-related indicators. In both cases, it is important to have the necessary background data so that the entities responsible can correctly evaluate the effectiveness and return on such investments. The Czech Republic, Germany, Poland, and Hungary were selected to determine foreign interest in sports. These variables were selected for data analysis to quantify foreign interest in sports: competitions and tournaments, registered athletes, and keyword searches in Google trends. The variables predetermined the methods of data collection and statistical analysis. The main results lead to more accurate data for decision-making on investments in sports. The most popular sports in the given countries based on the interest quantification were identified.

Characterization of CSR, ESG, and Corporate Citizenship through a Text Mining-Based Review of Literature

As the social and environmental roles of companies have been emphasized by various stakeholders, the concepts of CSR (corporate social responsibility), ESG (environmental, social, governance), and corporate citizenship have received a great deal of attention in academia and industry. To understand and distinguish corporate responsibility approaches in the literature, this study employs text mining techniques to comprehensively analyze the summary information of 1235 articles (i.e., title, abstract, and keywords) on CSR, ESG, and corporate citizenship. First, frequently occurring terms in text datasets related to CSR, ESG, and corporate citizenship are analyzed to extract conceptual commonalities and differences. Then, correlated topic modeling is applied to the collected text datasets to identify underlying topics widely discussed in CSR, ESG, and corporate citizenship related studies. The results of this study show that corporate citizenship is not only a high-level concept that encompasses ESG and CSR, but also a broad concept with missions that are associated with various societal areas. The findings from this study also reveal that employees, as the principal agents of corporate citizenship practice, are more critical than other stakeholders of corporate citizenship practice.

Corporate Social Responsibility Disclosure and Firm’s Operational, Financial and Market Performance: A Study of Content Analysis of Firms Listed at Pakistan Stock Exchange

Developing economies like Pakistan, still struggling to promote the emerging concept of Corporate Social Responsibility (CSR), so this research aims to investigate the impact of CSR Disclosure (CSRD) on a Firm’s Performance (FP). This study is based on conceptual aspects of CSRD and is different because FP is measured with three different types of proxies, i.e. operational, financial and market performance. The empirical results of this research show the positive and significant impact of CSRD on a firm’s operational and financial performance but insignificant in the case of market performance. It is further concluded that firms disclosing CSR have better operational and financial performance. This study is a pioneer to uplift the importance of CSRD in Pakistan and therefore an addition to existing literature, this paper also provides different new ways to assess the link between CSRD and FP.

Audit of non-financial reporting

The paper analyzes scientific sources and highlights the meaning of the concept of "non-financial reporting" and gives the features of non-financial reporting. The influence of non-financial risks on increasing financial value is also substantiated. Introduction. Capital market participants are increasingly prioritizing the importance of non-financial information. Sustainability and non-financial reporting have become a central concern among business leaders, investors, consumers and regulators, who are seeking greater standardization to encourage accountability and the inclusion of non-financial factors in ratings, rules and reports. The increased global focus on climate change, diversity and inclusion and the crisis caused by Covid-19 have only accelerated this momentum. The purpose of the study is to study the essence of the concept of non-financial reporting and the specifics of auditing in this area. Results. Non-financial reporting is a phenomenon that appeared in the world in response to the challenges of the time, in particular, a response to the emergence and development of the concept of corporate social responsibility, which is a concept in accordance with which the organization takes responsibility for its activities, which affects almost all spheres of social life, including companies and other interested parties, the so-called stakeholders. Public non-financial information is an answer to the question that arises from stakeholders about the activities of companies not only from the side of the financial component. Conclusion. The growing interest in non-financial reporting is due to additional requests from interested parties in the conditions of a rapidly changing economy. Improving the regulatory framework in the field of non-financial reporting and its audit, methodical development and dissemination of best practices will increase the pace of its development in Ukraine, and increase the informative and analytical value of reports of Ukrainian companies.

CORPORATE SOCIAL RESPONSIBILITY IN THE OPINION OF MANAGERS OF SMALL AND MEDIUM-SIZED ENTERPRISES IN THE FOOD INDUSTRY FROM THE WARMISKO-MAZURSKIE PROVINCE IN POLAND

The aim of this article is to present the assumptions underlying the corporate social responsibility concept, and to evaluate its perception by managers of small and medium-sized enterprises in the food industry in the Warmisko-Mazurskie Province in Poland. Contemporary managers face the challenges arising from operating in an unpredictable and high volatile environment. Changes are often revolutionary in character, creating completely new conditions for business activities. Corporate social responsibility (CSR) has enriched the world of management with other than economic values. It promotes building a new type of relations with key stakeholders of an organisation. The implementation of actual CSR in an organisation is a difficult, time-consuming and risk-prone process. To a large extent, it depends on the level of awareness of its importance among the managerial staff. The research object consisted of decision-making persons employed in the analysed SMEs. The study was conducted in 2019 and in 2022, using a customised survey. The companies included in the survey focus on internal stakeholders, where the activities undertaken are mostly proactive in character. Regarding external stakeholders, such activities do not typically go beyond the legal norms. Most of the CSR-related activities tend to have an informal character. The importance of socially responsible values according to the surveyed managers working in the food industry is higher than the average value assigned by the sector of small and medium-sized enterprises.

Auditors' Understanding of Corporate Social Responsibility (CSR) in Audits

This study explores auditors' understanding of Corporate Social Responsibility (CSR) in audit engagements, aiming to elucidate the complexities and challenges faced in evaluating CSR-related disclosures. The research investigates auditors' comprehension of CSR concepts, challenges encountered in auditing CSR disclosures, the influence of organizational culture, reliance on regulatory frameworks, and the necessity for continuous professional development. Utilizing a qualitative research approach, data was gathered through interviews and literature reviews. Findings reveal a spectrum of understanding among auditors, influenced by factors such as education, training, and organizational culture. Challenges in auditing CSR disclosures include the subjective nature of CSR reporting, lack of standardized frameworks, and difficulties in assessing reliability. Organizational culture significantly shapes auditors' approaches, with ethical cultures prioritizing CSR considerations. Auditors rely on regulatory frameworks, particularly International Standards on Auditing (ISAs), yet face challenges in their application to CSR assurance. Continuous professional development emerges as crucial for enhancing auditors' competencies in auditing CSR activities. This study contributes to understanding the dynamics of CSR auditing, highlighting the importance of addressing challenges and promoting a culture of accountability and sustainability within audit firms.

Research on the Impact of Corporate Social Responsibility on Sustainable Performance: A Multi-dimensional Balance Perspective

ABSTRACT Corporate social responsibility (CSR) emphasizes the coexistence between enterprises and stakeholders so as to achieve the coordinated development of economy, society and environment. Based on the concept of CSR and triple bottom line, this article innovatively puts forward the concept of triple performance balance, which refers to the coordinated development level of corporate economic, social and environmental performance, and tests the impact of CSR fulfillment on corporate balance development. In order to examine the comprehensive balance consequences of CSR, this paper takes Chinese listed companies as samples, and the method of coefficient of variation, ordinary least squares regression as well as grouping test are employed. The results shown that CSR is conductive to the balance development of corporate triple performance, and the attributes of state-owned enterprises and mature period enterprises are beneficial to exerting the positive role of CSR on balance performance. Finally, this research emphasizes the balanced view of corporate responsibility to realize the harmonious and sustainable development of enterprise and society.

The Place of the Natural Environment in Activities for Social Responsibility in the Opinion of Students of Electrical Engineering

The concept of corporate social responsibility (CSR) permeates the curricula of various fields of study at many universities. The aim of the article is to present the assessment of the students at the Lublin University of Technology in the field of Electrical Engineering on the importance of individual dimensions of CSR, with particular emphasis on the environmental dimension. The method used in the study is a diagnostic survey conducted among students of full-time first- and second-cycle studies. The research was carried out using a questionnaire based on the four-dimensional model of CSR developed by Carroll and was extended to the environmental dimension. The tool consists of 60 statements divided into 12 groups. Each group contains five statements—one for each of the distinguished CSR components. The hierarchy of CSR dimensions in both surveyed groups is analogous (economic, legal, ethical, philanthropic, and environmental dimensions). The study groups differed, however, in their assessment of the importance of the legal and ethical dimensions. Bilateral comparisons of individual dimensions in the group of second-cycle students revealed fewer differences than in the group of first-cycle students, which proves that the links between different categories of the company’s stakeholders and obligations toward them are more clearly perceived by the group of second-cycle students. The conclusions from the research make it possible to recommend universities to include in their curricula content aimed at better preparing graduates to undertake CSR activities.

The Influence of Corporate Social Responsibility (CSR) Implementation Toward Images Banks (Case Study of PT. Bank Muamalat Indonesia, TBK. Kendari Branch)

Islamic banks, in a decade, experienced significant development. If Islamic banking requires long-term business life and wants to grow its image, it must provide answers to the community's needs. It must give invaluable returns as a priority to the responsibility of creating maximum profits and apply responsibility in broad meaning is the concept of Corporate Social Responsibility (CSR). This study aims to determine the effect of CSR on the image of Kendari Branch Muamalat Bank. The object of this study is the Kendari Branch Muamalat Bank. Data collection methods using observation, questionnaires, and documentation. The population and sample in this study were CSR recipients from the Muamalat Bank Kendari Branch. The size of the sample used was 79 respondents. Using statistical analysis tools used in this study are simple linear regression analysis, hypothesis testing, significance test, and partial Test. The results showed that the magnitude of CSR's contribution to the Image in Bank Mumamalat Kendari Branch was 43.2%. This figure means that 66.4% of CSR occurring at Kendari Branch Muamalat Bank is influenced by Citra, while the rest is 56.8%. Influenced by other causative factors, and based on testing, Ha stated that Corporate Social Responsibility (CSR) has a significant effect on Islamic banks' image.

The Effect of Corporate Social Responsibility on Customer Trust and Loyalty

The concept of Corporate Social Responsibility (CSR) has been the subject of various studies in recent decades. The purpose of this research was to study the Corporate Social Responsibility of companies, in combination with customers’ perspectives, in terms of their trends regarding their trust and loyalty. In this study, the business sector of the Greek mobile telecommunications’ companies was selected, where research on issues related to CSR is not considered extensive, to analyze customers’ attitudes towards a company that emphasizes its social responsibility. To complete the theoretical framework, questionnaires were collected to empirically investigate correlations and highlight, ultimately, the importance of having socially responsible companies in the mobile telecommunications sector in Greece. The present research proved that both at the bibliographic and practical level, successful companies are the ones that are concerned not only with increasing their sales and profitability, but also with enhancing and emphasizing their social impact and returning value to society.

КОРПОРАТИВНА СОЦІАЛЬНА ВІДПОВІДАЛЬНІСТЬ: ФОРМУВАННЯ ТА РЕАЛІЗАЦІЯ В УКРАЇНІ

Formulation of the problem. In the conditions of Ukraine's implementation of a strategic course for integration into the European and world community, domestic business faces new tasks and challenges. development strategies. Analysis of recent research and publications. The concept of corporate social responsibility is actively researched by domestic and foreign scientists. As a result, various aspects of CSR are highlighted in a significant number of scientific developments. The purpose of the article. It consists in determining the essence of social responsibility of business, systematization of scientific views on the process of development of social responsibility of business and researching the peculiarities of the implementation of the concept of corporate social responsibility in the field of domestic business. Presenting main material . Every year, we observe a steady increase in the number of companies in the world that publicly highlight the implementation of the principles of corporate social responsibility. Conclusions. Stud ies have shown that the war as a global challenge only strengthened the implementation and spread of CSR strategy implementation by domestic businesses. In the conditions of the decline of the economy, the disruption of logistics chains and the deepening o f the demographic crisis, domestic companies were forced to react and CSR acquired a new meaning. During the war, the social responsibility of business is most often manifested in such areas as sponsorship and charity, creating safe working conditions, hel ping employees in difficult life circumstances, fair remuneration for work, effective interaction with the central government and the community.

Does CSR influence consumer behaviour as a marketing tool? Case study from the Slovak food market

The submitted paper aims at CSR activities and marketing communication of food companies in Slovakia and its influence on consumer behaviour and their decision-making. On the threshold of the 3rd millennium, the CSR of food companies is also connected with rationality and irrationality in creating preferences in consumer shopping behaviour. Corporate social responsibility (CSR) has received much attention in recent years. Food companies are currently using CSR to gain a competitive advantage, and these activities have also penetrated the marketing field. In the field of CSR and the food market in the Slovak Republic, we conducted a survey based on a questionnaire focused on CSR activities as a marketing tool in the food market from the customers’ perspective. In the questionnaire, the most important problems and aspects related to the CSR issue were examined and transferred to the questionnaire offered to online respondents. We ensured the representativeness of the research sample by addressing the questionnaire to target interest groups and respondents of all age categories focused on the food market. Three research questions were set for analysing corporate social responsibility as a marketing tool of food companies in Slovakia from the consumer’s point of view. The questionnaire survey results with 1,254 participating respondents showed that although they are familiar with the concept of CSR, a large percentage of respondents need to learn about these activities or pay more attention to them. Based on our conducted research, customers perceive the CSR activities of food companies in most cases as a marketing communication tool that builds the company’s good name and image. We can also observe a huge impact in the area of rationality and irrationality when creating preferences in the purchasing behaviour of consumers based on CSR activities and their implications and communications with customers. We used the Chi-square test, proportional Z test, two-sample and frequency and contingency tables to evaluate the data statistically. Communication of CSR activities is a difficult task for food companies, which currently brings many threats and opportunities. For this reason, businesses need the right CSR communication strategy to influence consumer attitudes and behaviour effectively. CSR in the food industry is particularly important because of the wide range of potential benefits.

Presence and Impact of the Articles on Corporate Social Responsibility in the Different Research Areas

The concept of Corporate Social Responsibility (CSR) has been the object of study by the academic world in recent years, however, despite the large number of published works, there are still many gaps in its conceptualization and the implications it has on business management. In this sense, despite the great interdisciplinarity of the concept, a large part of academic production is focused on the field of business, something that has limited the construction of new research perspectives which will allow to continue expanding in knowledge. The objective of this work is to provide evidence of the scientific production developed in the field of CSR that serves as a basis for researchers in making strategic decisions about the orientation of their work, taking into account new perspectives based on the impact generated by the publications in the different research areas. For this, a search of existing publications on the Web of Science (WoS) was carried out. The analysis of the results was developed through the use of the InCites citation analysis tool, which made it possible to evaluate the productivity and performance of the research developed. The results show the existence of research areas with low productivity in the topic under study, but with a high impact of their publications. It is concluded that publication in these research areas should be a priority for researchers, who, by directing their work toward them, might open up new research perspectives and continue to delve into the concept.

Tax сontext in the structure of corporate social responsibility

The article analyzes the issue of including tax issues in the concept of corporate social responsibility. The author defines corporate social responsibility as a voluntary acceptance of obligations by a company that go beyond strictly formal compliance with the letter of the law and maximize profits as a fundamental goal of corporate activity, but based on society’s expectations and universal ethical values. Within the framework of this concept, we are talking about responsibility not only (and not so much) to the state, but to the society as a whole. Can you remain a socially responsible corporation and still not pay your “fair share” of taxes? Does society have the right to impose tax requirements on businesses that go beyond the letter of tax laws? And what does proper tax compliance mean in the context of corporate tax liability? The author answers in the affirmative. The widespread introduction of ideas and principles of corporate social responsibility into tax strategies of modern business, accompanied by the introduction of ethical components in the tax sphere, can significantly increase the level of tax compliance both within individual countries and at the level of the world community. The main thing here is the understanding that the key needs, values, ideals and perspectives of the entire society (and not just the interests of interconnected market players) should be included in everyday business practices. After all, by supporting “sustainable development” in the context of CSR, each corporation creates the conditions for its own development. Obviously, the widespread introduction of ideas and principles of corporate social responsibility into the tax strategies of modern business, accompanied by the introduction of ethical components in the field of taxes, can significantly increase the level of tax compliance both within individual countries and at the level of the global community.