Corporate CSR Research Articles

Sociodemographic Impact on the Adoption of Emerging Technologies

This study investigates the influence of gender and age on the acceptance of emerging technologies such as robotics and artificial intelligence (AI), Using the Spanish Sociological Research Centre’s Science and Technology Perception Survey 2023. This is a representative sample of the Spanish population, comprising 2,384 responses. The results obtained using Ordinary Least Squares Regression reveal highly significant differences in acceptance and interest in technology, with women and older people showing less enthusiasm towards AI and robotics. The study also uncovers a nuanced perception of the socio-cultural impact of technology. While concerns about dehumanization were evident, fears related to elitism and inequality were not significantly supported. These findings highlight the need for inclusive and sensitive strategies in the development and implementation of new technologies by both corporate CSR policy and public policy.

Supporting human factors and ergonomics professionals in anticipating future work changes in response to the anthropocene

Ergonomics is evolving towards including a broader consideration of ecological and political factors in the design of work environments by adopting an interconnected systems paradigm, highlighting the importance of considering the ecological and political impacts of business. The emergence of ‘green ergonomics’ encourages sustainable human systems integrated in their natural environment, while respecting ethical values such as respect for human rights and diversity. On the one hand, this is leading to new areas of ergonomic research and intervention, such as energy management and corporate CSR, and on the other, to the need to develop specific skills to anticipate the future in innovative ways. For Human Factors and Ergonomics professionals (HF&E professionals), this means adopting prospective approaches that incorporate tools and methods to promote foresight, as well as creativity to imagine potential future work activities.

Retraction Note: Measuring the association of environmental, corporate, financial, and social CSR: evidence from fuzzy TOPSIS nexus in emerging economies.

Retraction Note: Measuring the association of environmental, corporate, financial, and social CSR: evidence from fuzzy TOPSIS nexus in emerging economies.

Corporate board characteristics and CSR budget of selected Bangladeshi banks: moderating role of corporate reputation

Corporate board characteristics and CSR budget of selected Bangladeshi banks: moderating role of corporate reputation

Pengaruh Good Corporate Governance Dan Corporate Social Responsibility Pada Tax Avoidance

Good corporate governance and CSR are the foci of this research since they may have an impact on tax evasion. Quantitative studies based on secondary sources are used in this investigation. For the years 2019–2022, forty-three businesses operating in the food and beverage manufacturing subsector and listed on the Indonesian stock market (IDX) made up the study's population. The 88 samples were obtained using the purposive sampling approach that relies on criteria. Using SPSS version 22.0, the data was analysed using multiple linear regression analysis. This research found that tax evasion is reduced when management ownership is applied. When it comes to avoiding taxes, the board of directors is not on board. Tax evasion is negatively impacted by institutional ownership. When it comes to tax evasion, the Independent Board of Commissioners is a drag. Tax evasion is negatively impacted by the Audit Committee. Tax evasion is impacted negatively by corporate social responsibility. Companies are less likely to evade paying taxes if there is more management and institutional ownership as well as an independent board of commissioners, audit committee, and CSR initiatives.

Analysis of Green HRM, Green Value Strategic Improving CSR and Green Performance in Central Kalimantan HSL Palm Companies

Research in the field of human resources that raises the topic of Green HRM to improve Green Performance. The research base also assesses the role of Strategic Green Value in encouraging corporate CSR and has an impact on increasing green performance. Research was conducted quantitatively on 100 CSR respondents from Sustainable Hutan Sawit Lestari palm oil companies in Central Kalimantan. The results of the analysis with Smart PLS show that Green HRM is significant in increasing Green Performance by (5%, but not significantly increasing the CSR program. The next significant result is Green Value Strategy on Green Performance and the significant effect of increasing CSR by 63%. The results of the analysis of the mediating role are a combination namely the CSR program has a significant positive influence on the relationship between Green Value Strategy and Green Performance and there are insignificant results regarding the mediating role of CSR on the relationship between Green HRM in improving Green Performance. Overall the research model from the Q square value shows 95%, namely the importance of Green HRM, Green Value Strategy, CSR in Green Performance. Implementation of these results can be applied to Sustainable Hutan Sawit Lestari companies for managing HRM and natural resources by providing skills training in maintaining the quality of life of the organization and the company environment in a CSR program to improve the company's reputation. In further research you can consider Green Technology.

중국 상장기업의 조세회피와 사회적 책임활동이 기업가치에 미치는 영향

[Purpose] Recently, social demands for sincere tax payment and social responsibility activities (hereinafter, CSR) of companies are increasing. However, some oppose this because of the decrease in corporate value. China, which has shown rapid capitalism economic development over the past decades, is no exception. This study empirically analyzed the effects of tax avoidance and CSR on corporate value for Chinese listed companies. [Methodology] For empirical analysis, corporate value was measured in Tobin Q, tax avoidance was measured in three ways：effective tax rate and effective cash tax rate multiplied by (－1), and discretionary BTD of Desai and Dharmapala (2006). CSR was measured by whether or not to disclose the CSR report. [Findings] First, it was found that corporate value decreased as tax avoidance increased. Second, when CSR is active, corporate value increases. Third, the regression coefficients of the interaction variable between tax avoidance and CSR all had significant positive (＋) values, and it was found that the negative effect of tax avoidance on corporate value decreased when CSR is active. [Implications] This s tu dy i s meaningfu l in that it has demonstrated empirically that i t is also effective in terms of corporate sincere tax payment and CSR performance corporate value.

Effects of Corporate Environmental Responsibility, CSR and CEO Shareholding on Financial Performance: Evidence from U.S.-Listed Companies

Effects of Corporate Environmental Responsibility, CSR and CEO Shareholding on Financial Performance: Evidence from U.S.-Listed Companies

선택적 CSR과 외부주주의 감시에 대한 연구

Purpose – This study seeks to explore the impact of outside shareholders on CSR, and discuss how outside shareholders interact with corporate ownership structure to affect CSR. Design/Methodology/Approach – Using longitudinal data from 297 publicly listed companies in Korean large business groups, the study examined the direct and interaction effects of outside shareholders and corporate ownership structure on CSR. It focused on the impact of institutional stockholders holding 5% or more of the equity shares and foreign investors on corporate governance. Findings – While institutional investors do not significantly affect CSR, foreign investors have a positive impact and moderate the effects of corporate ownership structure on CSR. They respectively moderate the positive impact of controlling shareholder ownership and the negative impact of control-ownership disparity on CSR. These findings suggest that foreign investors play a role as independent monitors in aligning corporate governance with CSR objectives in large Korean business groups. Research Implications – The findings highlight the possibility of CSR being exploited for private benefits by controlling shareholders without effective corporate governance. This study emphasizes the need for monitoring and balanced oversight in reducing conflicts over CSR, suggesting the importance of outside shareholder engagement in corporate governance. It posits that outside shareholders, particularly foreign investors, are instrumental in fostering responsible corporate governance and CSR practices.

Corporate governance and CSR disclosure: Evidence from French listed companies

This study aims to analyze the determinants of sustainability disclosures. We hypothesize that good corporate governance is associated with better sustainability disclosures, as indicated by compliance with Global Reporting Initiative (GRI) standards. Using a sample from the French SBF 120 index for the period 2006–2017, we find that well-governed firms are more likely to provide sustainability reports consistent with the GRI guidelines. These reports are also more informative. In addition, we show that the effect of corporate governance is enhanced by the firm's size and mitigated by the firm's leverage. This suggests that good governance might not be sufficient to ensure greater accountability. The results have implications for the ability of financial markets to steer capital towards more sustainable enterprises.

SOCIAL INVESTMENT: CSR STRATEGY IN THE FIELD OF COMMUNITY DEVELOPMENT BY PT. PLN INDONESIA POWER CILEGON PGU

When industrialization began in 1930, in line with the world economic recession, there were massive protests from the public demanding company transparency in their operational activities. The term Corporate Social Responsibility or CSR emerged among companies, which was soon followed by legal authority that regulated mandatory CSR for companies and in the 2000s in Indonesia, the term CSR began to be known intensively in social investment through the concept of development. public. The approach used in this research is qualitative with descriptive methods. Through observations and interviews conducted, the research results showed that the social investment carried out by PT. PLN Indonesia Power inventories the community around the company with social service activities, environmental service and other assistance activities through community service and community relations programs and empowers them in various aspects through several programs, such as plasma farmers, Climate Villages, Waste Banks and MSMEs. These three programs are interrelated in maintaining harmony and public trust. So that through these programs, sustainability can be achieved for the company. Key words: social investment, community development, CSR

Corporate Governance and CSR Disclosure: Earnings Management as Moderating Variable

The purpose of this study is to examine the moderating influence of earnings management on CSR disclosure as it relates to corporate governance. From 2014 to 2018, firms in the mining sector that were listed on the Indonesia Stock Exchange were the subject of this study. In order to check for consistency in the outcomes, this study additionally employs two control variables. Theories are developed using prior research, agency theory, and legitimacy theory. Of the 110 companies in the population, 22 were chosen as the study's sample. Purposive sampling with moderated regression analysis (MRA) was the strategy used. According to the regression analysis, managerial ownership has a negative impact on CSR disclosure, while institutional ownership and the board of directors have a positive effect. On the other hand, CSR disclosure is unaffected by the audit committee and independent board of commissioners. The relationship between CSR disclosure and corporate governance cannot be mediated by earnings management.

Nexus between corporate governance, CSR and earnings management: moderating role of leverage and firm size

Nexus between corporate governance, CSR and earnings management: moderating role of leverage and firm size

THE EFFECT OF FINANCIAL RATIO, CORPORATE SOCIAL RESPONSIBILITY AND TAX PLANNING ON COMPANY VALUE

This study is to test the influence, financial ratio, corporate disclosure social responsibility and tax planning on corporate value. Financial ratio, corporate disclosure, social responsibility and tax planning are used as independent variables and corporate value is used as dependent variables. This study was conducted on banking companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The method of determining samples in this study uses purposive sampling methods so that from 47 populations, 16 companies were sampled. Research results show that the data have met classical assumptions such as normal distribution data, no multicollinearity occurrence, no heteroscedasticity occur and no autocorrelation. From the hypothesis results, the Financial Ratio has a significant effect on Corporate Value and CSR and Tax Planning has no significant effect on Corporate Value.

The Mediating Effect of CSR Disclosure on Gender Diversity, Profitability, and Tax Avoidance

This study investigates the impact of board gender diversity and profitability on tax avoidance with CSR disclosure as a mediator. The direct and indirect effects of gender diversity on board directors and profitability with tax avoidance are measured with the Structural Equation Model (SEM). In total, 216 data were analyzed from 53 companies in 2018-2022. Overall, the results show that the number of women on the board plays a vital role in the company’s information transparency. With women on the board, the level of tax avoidance decreases, and corporate CSR disclosure increases. Profitability affects the level of CSR disclosure as the disclosure of CSR will improve the image of the company and therefore increasing profitability. This research is intended to extend existing literature through the impact of the mediating effect of CSR disclosure on the relationship between board gender diversity and tax avoidance on firms listed in IDX.

Profitabilitas, Ukuran Perusahaan, Growth, dan Corporate Social Responsibility Disclosure

The research aims to determine the effect of Profitability, Firm Size, and Growth on CSR Disclosure. The research was conducted on SRI-KEHATI indexed companies on the IDX in 2019-2021. The population of this study are all companies indexed by SRI-KEHATI and registered on the IDX during the 2019-2021 observation year. The sample in this study were all companies indexed in SRI-KEHATI and registered on the IDX during the observation year, namely 2019-2021, totaling 25 companies with 75 observations. Data analysis technique used multiple linear regression analysis. The results of the study show that profitability has a positive effect on CSR disclosure, which indicates that the higher the level of company profitability, the more Corporate Social Responsibility disclosure will increase. Company size has a positive effect on CSR Disclosure in large or small companies so that they have the same obligations and responsibilities for the environment around the company. Growth has a positive effect on CSR Disclosure which shows that the higher the company's growth rate, the more Corporate Social Responsibility Disclosure or CSR disclosure is made.
 Kata Kunci: Profitabilitas, Ukuran Perusahaan, Growth, CSR Disclosure

Содержание управления корпоративной социальной ответственностью

The article discusses the concept, content of activities, phases of the corporate social responsibility management process, functions and CSR management system. Based on the analysis of various approaches to determining the content of social responsibility management, typological characteristics of the CSR management process are highlighted. The thesis is substantiated that the CSR management process includes additional functions, along with the traditional management functions adopted in management. The paper also describes the corporate organizational mechanism of CSR management on the example of large public joint stock companies.

Pelaksanaan Tanggung Jawab Sosial Perusahaan PT. Reminal Utama Sakti Terhadap Masyarakat Di Kecamatan Fena Fafan Kabupaten Buru Selatan

Introduction: Companies in the laws and regulations can first be found in the second chapter of Article 6 of the Commercial Code (KUHD) it is stated that a person who regulates a company.Purposes of the Research: This writing aims to examine and find out how the form of Corporate Social Responsibility of PT. Reminal Utama Sakti on improving the welfare of the people of Fena Fafan Subdistrict, South Buru Regency, to study and determine the effect of implementing Corporate Social Responsibility PT. Main Reminal Sakti towards Improving Community Welfare, Fena Fafan Sub-district, South Buru Regency.Methods of the Research: Normative juridical research method, which is to obtain data from the library in the form of documents, books, magazines and other literature related to writing. The sources of legal materials used are Primary legal materials, Secondary legal materials, and Tertiary legal materials and are used as a technique for collecting legal materials, then processing and analyzing legal materials through qualitative analysis, namely the data obtained and then arranged systematically for further qualitative analysis based on scientific disciplines. civil law to achieve clarity of issues to be discussed.Results of the Research: The results showed that PT.Reminal Utama Sakti Forms CSR Corporate Social Responsibility to the Community of Fena Fafan District, South Buru Regency. Diesel Fuel Assistance for the Waekatin GPM Church, Diesel Fuel Assistance for Waeken Village, Solar Fuel Assistance for Fakal GPM Church, Solar Fuel Assistance for Uneth Village, Solar Fuel Assistance for Siwatlahin Village, Solar Fuel Assistance for the Mengeswaen GPM Church, Solar Fuel Assistance for the Church Waelo GPM, Diesel Fuel Assistance for Waeraman Village, Solar Fuel Assistance for Batukarang Village, Solar Fuel Assistance for Nusarua Village, and Community Empowerment Fund Assistance Fund allocation of Rp. 400.000 CSR Management Techniques at PT.Reminal Utama Sakti Through Proposals or Request Letters From the Community or Stakeholders in Fena Fafan Sub-district Then a request or request from the community or existing stakeholders is realized by the company. Corporate Social Responsibility in accordance with article 74 paragraph (1) and paragraph (2) of Law no. 40 of 2007 Forms of Social Responsibility in PT.Reminal Utama Sakti Company have not been properly realized to the Community Environmental Responsibility, in accordance with article 28H of the 1945 Constitution of the Republic of Indonesia and article 1 paragraph (2) of Law no. 32 of 2009 In order to return to the environmental conditions before forest exploitation. Region (Perda) No. 9,ld.2014/5.Tld no 37,ll Regional Secretariat of Maluku Province.

Peran Csr Pt.Astra International Tbk Dalam Pemberdayaan Ekonomi Masyarakat (Umkm) Melalui Kampung Berseri Astra

Micro, Small and Medium Enterprises (MSMEs) in Indonesia, which are contributors to national economic growth, still experience many obstacles in their development, such as ineffective partnership patterns, and their development does not meet expectations. This makes the implementation of CSR carried out by companies or BUMN still not on target or still partial. The aim of this research is to evaluate and create a pattern of synergy between the implementation of corporate CSR and community economic empowerment in the form of MSMEs. This research was conducted at PT Astra International Tbk with one of the CSR partners in the form of Kampung Berseri Astra, namely KBA Semanggi Suroboyo. The research method is a qualitative approach, using 3 key informants. The results of the research show that PT Astra International Tbk has committed to implementing corporate CSR with a focus on community economic development through Kampung Berseri Astra which is developed and monitored continuously every year through 4 main pillars, namely Education, Health, Environment and Entrepreneurship. KBA Semanggi Suroboyo, as one of the partners, feels that the implementation of CSR is right on target, but is still hampered by the synergy of regional government programs, especially those related to empowering MSMEs. An appropriate synergy pattern is needed to synergize the implementation of the Company's CSR with community economic empowerment, especially in terms of empowering MSMEs.

Pengaruh Corporate Social Responsibility, Ukuran Perusahaan, Dan Profitabilitas Terhadap Nilai Perusahaan

This study aims to examine the effect of Corporate social responsibility or CSR, company size, and profitability on the value of mining companies listed on the Indonesia Stock Exchange in 2019-2020. This study used data from 27 mining companies listed on the Indonesia Stock Exchange for the 2019-2020 period which was determined using the purposive sampling method that can be aplplied by data collection techniques using the archival method which was carried out by collecting financial reports and CSR disclosure reports from each sample company. Furthermore, the data analysis techniques used are descriptive statistical analysis, classical assumption testing, and multiple linear regression. This research supports signalling theory. Furthermore, this study shows that the independent variables in this study consisting of corporate social responsibility, company size, and profitability have a positive and significant effect to the dependent variable, namely the value of the company. This, with this research, researcher want to give recommendations for companies to pay more attention to aspects of corporate social responsibility, company size, and profitability that have an influence on the value of the company as well as the decision of investors in determining investments.