Model Of Corporate Social Responsibility Research Articles

Implementation of Corporate Social Responsibility PT Pertamina Patra Niaga IT Tanjung Wangi Through Integrated Farming Ketapang

This study aims to explore the implementation of Corporate Social Responsibility (CSR) by PT Pertamina Patra Niaga Integrated Terminal Tanjung Wangi through the Ketapang integrated farming program. The program is designed to empower the local community by introducing sustainable integrated farming practices, which combine various agricultural activities such as crop cultivation, livestock, and fisheries in a mutually supportive ecosystem.The research methodology includes a qualitative approach with data collection techniques through in-depth interviews, observations, and document analysis. The results show that the Ketapang integrated farming program has had a positive impact on the community's well-being, including increased income, strengthened local capacity, and environmental preservation. The program also demonstrates how CSR implementation can align with the Sustainable Development Goals (SDGs), particularly in poverty alleviation, food security, and environmental sustainability. The conclusion of this study is that the CSR Integrated Farming Ketapang program by PT Pertamina Patra Niaga IT Tanjung Wangi is an effective CSR model in creating sustainable socio-economic impacts within the local community. Recommendations are made for the further development of this program, including expanding its reach and enhancing community participation in the planning and execution of activities.

THE REPRESENTATION OF CORPORATE SOCIAL RESPONSIBILITY (CSR) IN AMERICAN BANK SLOGANS

This paper presents an analysis of a sizable collection of American bank slogans in light of Dahlsrud’s five dimensions of Corporate Social Responsibility (CSR), aiming to assess the degree to which these slogans align with the CSR model. The study is motivated by the observation that while banks frequently emphasize their CSR initiatives on their websites, many customers’ interactions with financial institutions are confined to basic transactions, often leaving them unaware of these corporate responsibilities. Given that slogans serve as a primary means of communication between banks and the public, conveying positive messages about their operations, we investigate their potential to reflect CSR dimensions. The focus of this analysis is on the United States of America, leveraging an online index encompassing nearly five thousand banks, from which a database of about sixteen hundred slogans was compiled. The methodology, detailed in the initial section of the study, employs empirical research and content analysis. The findings indicate that the nature of banks’ core activities, which primarily occur behind the scenes, restricts the portrayal of CSR dimensions in slogans to primarily economic, social, and stakeholder concerns. Conversely, environmental and voluntariness dimensions are notably underrepresented in these communications.

Evaluation of Taiwan's IC industry production and market efficiencies under the consideration of corporate social responsibility

AbstractTaiwan has a complete semiconductor industry chain and is important in global semiconductor manufacturing. In addition to considering operational conditions, companies have also attached importance to corporate social responsibility (CSR) in recent years. This research thus takes 60 integrated circuit (IC) companies in Taiwan as a research sample and adopts the Meta Two‐stage dynamic RDM DDF (range directional model directional distance function) under an exogenous CSR model to explore their market stage efficiency and production stage efficiency. This study aimed to analyze whether incorporating a company's CSR performance into performance evaluations affects the production and profitability efficiency of Taiwanese IC companies. The findings are as follows: Most IC companies practice CSR and demonstrate good CSR performance. The market stage efficiency and production stage efficiency of the IC packaging and testing group are better than those of other groups.

Developing a Conceptual Model of Corporate Social Responsibility of the Chinese Super League Clubs

ABSTRACT Corporate social responsibility (CSR) is seen as one of the key areas of sustainability for sport organizations. Although the rapid development of professional sport is evidenced, the evaluation and classification of CSR is still an under-researched area, especially in the eastern context. This study proposes a conceptual CSR model of the Chinese Super League (CSL) clubs, including five dimensions: economic, youth, community, environmental, and cultural responsibility. The establishment of the conceptual model is based on sound theoretical foundations, such as sustainable development, positive youth development, a sense of community, and globalization theories. Each dimension’s validity is assessed while considering the uniqueness of Chinese Super League. This study provides theoretical evidence to support the multidimensional nature of CSR, which adds value to CSR research in the Chinese professional sport context. At a strategic level, it enlightens club managers and the Chinese Football Association to develop better CSR strategies.

Review on the study of enterprise "greenwashing" and corporate social responsibility

In recent years, the public and government departments have been paying more and more attention to environmental protection, and there have been more academic studies on corporate greenwashing and corporate social responsibility (CSR) in the supply chain. We summarize the concepts, motives, consequences and governance methods of corporate greenwashing and the input research model of CSR in the supply chain, and point out the development trend of the two and the direction we can focus on in the future, which is of certain reference value in both theory and practice.

Strategic CSR perspectives hold key to sustainable tourism development in the Society 5.0

The purpose of this paper is to report about research on how Society 5.0 balances Industry 4.0, responsible economic development and resolution of social problems by advancement of perspective corporate social responsibility (CSR) in organizations. Drawing from organisation, sustainable tourism development and social functionalism theories, the author designed an integral model of CSR in the line with goals of a forward looking and socially responsible society. This study includes analysing of present governing principles. The findings of this research paper suggest technology models of Corporate Social Responsibility, a regionally grounded solving of individuals social problems and changing of CSRs environmental, social and economic dimensions according to the circumstances of Society 5.0. Because there is a limit to what people can do, the task of finding s the necessary information from overflowing data and analysing it was a burden and scope of action were restricted due to age factor and degrees of ability. The study was created guidance for improvement of CSR practice in organisations through its responsible operation and behaviour grounded on the governing environmental and social circumstances in modern society. It proposes an integral technology-based model for sustainable economic growth.

Corporate Spiritual Responsibility (CSpR): Kontruksi Model CSR berdasarkan Surat Al-Mudassir dan Kitab Tarbiyah Wa Tahdzib

Purpose: This study aims to construct the model of Corporate Social Responsibility (CSR) based on Surah Al Mudassir and Kitab Tarbiyah Wa Tahdzib in Islamic boarding schools.
 
 Method: This research uses a postmodernist-interpretivist paradigm where the research tries to integrate the meaning of each data obtained through interviews and construct a Corporate Social Responsibility (CSR) model based on Surah Al Mudassir and the Kitab of Tarbiyah Wa Tahdzib. 
 
 Results: Empirically in Islamic boarding schools, it was found that 1) The application of Corporate Social Responsibility (CSR) towards profits is interpreted as sustenance that arises from a sense of sufficiency and gratitude, 2) The application of Corporate Social Responsibility (CSR) towards people is interpreted as charity service. 3) The implementation of corporate social responsibility (CSR) for the planet is interpreted as mutual concern and responsibility. 
 
 Implications: this study provides implications for accounting science, especially the concept of CSR in a broader context
 
 Novelty: This study focuses on the construction of a CSR model that integrates organizational culture, religion and spirituality into a CSR model based on Surah Al Mudassir and Kitab Tarbiyah Wa Tahdzib

When Corporate Social Responsibility (CSR) Goes Wrong: a Second Assessment of the Integrated Waste Processing Plant TPST Samtaku in Jimbaran, Badung Regency

The June 2023 edition of Astonjadro contained an article arguing that the Integrated Waste Processing Plant (Tempat Pengelolaan Sampah Terpadu, TPST) built in Jimbaran Bali provides a model for corporate social responsibility (CSR) (Okta Golden, 2023 April). The objective of this paper is to provide an alternative view from the neighboring community. The key methodology is a document review, of documents collected through action research by the author, until recently a resident suffering from the mis-location and mismanagement of the TPST, and active with the community in complaining and finally demanding its closure. The paper assesses the performance of applying for permission to build and operate the TPST, based on Indonesia Business Links principles of CSR, and assesses a failure in five of the seven principles. The paper questions the motives for inconsistencies and deceit uncovered, saying a response is beyond the scope of the paper. It sees Okta Golden, the author of the original paper, as a victim of the lack of social responsibility, It sees the regular requests for suffering neighbors to collaborate as inappropriate. It concludes that the assessment by Okta Golden that TPST Samtaku Jimbaran is a model of CSR was misplaced.

Employing Machine Learning to Deduce a Causal Link Between Corporate Social Responsibility and Financial Performance

Incorporating Corporate Social Responsibility (CSR) into business strategy has become noteworthy, as that pertains to the discretionary initiatives a business entity undertakes to enhance its operational sphere’s societal and ecological circumstances. The evaluation of a company’s success is closely tied to its financial performance, which pertains to its capacity to produce earnings and enhance shareholder worth. The correlation between CSR and financial performance has been a topic of significant discourse, with numerous studies examining this subject from diverse perspectives. Nevertheless, establishing a causal association between the concepts above poses a formidable challenge, owing to the intricate nature of the association and the likelihood of extraneous variables exerting an effect. This study suggests a model for CSR based on Machine Learning (ML), referred to as the Machine Learning-based Corporate Social Responsibility Model (ML-CSRM). This model aims to establish a causal relationship between CSR and financial performance. The paper commences with a comprehensive exposition of CSR and its correlation with financial performance. The discourse delves into the intricacies of ascertaining the causal relationship between the two. The method under consideration utilizes Latent Dirichlet Allocation (LDA) and text clustering techniques to examine extant legal documents about CSR. The study presents the proposed method’s simulation results [Pearson’s Correlation Coefficient, precision, recall, Root-Mean-Squared Error (RMSE), and R-squared] and discusses the proposed approach’s outcomes. The outcomes of this research carry significant ramifications for both commercial enterprises and the broader community, given that they offer discernment into the correlation between CSR and economic outcomes.

CORPORATE SOCIAL RESPONSIBILITY AS A BUSINESS STRATEGY TOOL FOR ENTERPRISE DEVELOPMENT

The article reveals the relevance of evaluating the effectiveness of socially responsible activities of corporations. The purpose of the article is to analyze current models and methods of assessing the effectiveness of corporate social responsibility in order to determine their advantages for practical use by companies. It was determined that the interpretation of the concept of corporate social responsibility depends on the content and purpose of the analysis of the business environment and business strategy, rules, principles and influence of interested parties. Models of corporate social responsibility (CSR) were analyzed, the features of which are determined by components: economic responsibility, legal responsibility, ethical responsibility, charitable activity (philanthropy). The advantages and disadvantages of the American CSR model are identified. The European model is analyzed, in which, depending on the features, the continental, British and Scandinavian models are distinguished. The features of the Japanese CSR model and its advantages are revealed. It is established that CSR is implemented through programs of internal, external and mixed types. Three approaches to assessing CSR are defined (minimalist approach, which is based on assessing the degree of compliance by the company with the rules and obligations provided for by law; approach, which is based on highlighting one or several key areas of corporate social activity; complex approach, which is based on a holistic view of CSR, which determines the measurement of a large number of social, environmental and economic indicators). The problem of assessing the effectiveness of CSR is defined, which boils down to the development of a unified procedure or methodology for determining the effectiveness of social investments. The areas of CSR assessment are outlined in accordance with ISO 26000 "Guidance on social responsibility". An analysis of the most common methods of assessing CSR effectiveness was carried out (Social Return on Investment (SROI), LBG method, Dow Jones sustainability index, BACO index, effective social investment and social partnership program, use of Robin Hood Foundation metrics, FTSE4 Good Index). The trends in the development of CSR, which companies should take into account in their activities, have been determined.

A Corporate Social Responsibility (CSR) Model to Achieve Sustainable Business Performance (SBP) of SMEs in the South African Construction Industry

This paper purposes to develop a corporate social responsibility (CSR) model to guide small and medium enterprises (SMEs) in the South African construction industry (SACI) towards sustainable business performance (SBP). A theoretical CSR model was developed from the literature and validated through Partial Least Squares Structural Equation Modelling (PLS-SEM), using primary questionnaire data obtained from 110 SMEs in the SACI, who are registered on the construction industry development board (cidb) register of contractors between Grade 1 and 6 general building (GB) and/or civil engineering (CE). The PLS-SEM results indicate that CSR drivers influencing the CSR practices of SMEs, along with CSR implementation challenges experienced by SMEs, influence the perception of SMEs pertaining to the relationship between the integration of CSR and SBP all of which influences the CSR activities considered by SMEs to achieve SBP, thus implying that the holistic adaption of the PLS-SEM (CSR model) by SMEs in the SACI equates to more SBP. However, SMEs practicing CSR activities to achieve SBP are subjected to specific CSR: drivers and implementation challenges as well as SME owner perceptions.

Emergence of Hybrid CSR Models as a Conflict‐Driven Communicative Process in a Nordic Welfare State

AbstractThis paper offers an understanding of how hybrid models of corporate social responsibility (CSR) – models combining society‐centric mandatory (implicit) and business‐centric voluntary (explicit) approaches to CSR – are communicatively constructed through institutional struggles over the roles and responsibilities of business in society, in the context of a Nordic welfare state. We develop a model of hybridization as a dialectical process of communicative activity, framing and counter‐framing, in which conflict and contestation over normative understandings about CSR drive the process. The model explains the emergence of hybrid models of CSR in terms of gradually evolving issue development and frame changes that are driven by discursive struggles over moral obligations of business in society, appropriate configuration of legitimacy relationships, and appropriate institutional arrangements for CSR governance. In contrast to prevailing accounts, which tend to theorize hybridization as resulting from isomorphic, mimetic, and normative pressures, our account explicitly attends to the politics of hybridization.

CSR in Very Small Entities and Small Enterprises in the African Context: Overview and Modeling

In line with the criticisms put forward in postcolonial and decolonial approaches, the literature on Corporate Social Responsibility (CSR) in Africa is marked by the absence of a CSR model that truly reflects the deployment of very small entities and small enterprises (VSESEs) on the continent. The purpose of this contribution is therefore to identify a CSR model based on the detailed entrepreneurial realities of VSESEs in an African context. Through observation of the practices of 12 Cameroonian VSESEs and the testimonials of their promoters, it appears that CSR in these small entities comes in three dimensions, depending on the target community: genealogical responsibility towards blood relations, geographic responsibility towards the local community, and spiritual responsibility towards those sharing the same beliefs. Each of these dimensions is characterized by underlying conciliation mechanisms, actions and practices, and distinct stakeholders.

A return to responsibility: A critique of the single actor strategic model of CSR

Any functional utility gained through corporate social responsibility (CSR) depends on “responsibility” as the governing principle between “corporate” and “social” interests. We argue that Porter and Kramer’s highly popularised notion of “shared value” has been pivotal to the erosion of responsibility as a moderating concept in CSR. Under this approach, “strategic” CSR becomes an instrument to leverage corporate advantage, rather than fulfil social responsibilities and address business-related harms. In mining, this approach has supported shallow, derivative ideas including the wellknown CSR artefact: “social license to operate” (SLTO). We argue that CSR, and the related concept corporate social irresponsibility (CSI), suffer from the single actor problem, where the corporation too easily becomes the exclusive focus of analysis. We advocate for a reinvigorated debate about mining and social responsibility in which the corporation is but one actor in the (ir)responsibility landscape.

Factors Affecting Stock Return in Indonesian

The motivation behind this research is to determine the impact of earnings management, transfer pricing (TPRC), corporate social responsibility (CSR) on stock returns (RS) moderated by foreign ownership. The research used is secondary from the Indonesia Stock Exchange for the 2016-2021 period. Selection of the study sample. The method used was purposive sampling with a model. The number of samples used was 205 in five years (2015-2019). Data processing was performed using path analysis techniques at a significance level of 0.05. The results of the study explain that the Stubben model of earnings management (EMS), transfer pricing (TPRC) and CSR have a significant effect on stock returns (RST). Foreign ownership (FOR) managed to moderate the effect of transfer pricing (TPRC), CSR on stock returns (RST). However, foreign ownership (FOR) failed to moderate earnings management (EMS) on stock returns (RS).

Changes in corporate social responsibility activity during a pandemic: The case of COVID‐19

AbstractThis study examines the practice of corporate social responsibility (CSR) during COVID‐19. Little is known about how organizations practice CSR during acute exogenous crises. Overlooking how CSR practices change during a crisis matters because organizations are compelled into trade‐offs that carry implications for their CSR initiatives. Analysis of interview data with CSR managers, from 21 Dubai‐based business organizations during COVID‐19, uncovers changes in the content and process of CSR during the pandemic. The results show that the practice of CSR underwent a fundamental change in focus as organizations shifted to an employee‐centric model of CSR and away from an environmental one. Measures placed on organizations and society to combat the pandemic also led to a recalibration of stakeholder and issue salience, with notable effects on CSR that challenge the capability of the power–legitimacy–urgency framework to anticipate these shifts. We consider the impacts associated with the shift in the content of CSR initiatives and process of their implementation and discuss the implications of the findings for CSR theory, research, policy, and practice.

СОЦІАЛЬНА ВІДПОВІДАЛЬНІСТЬ - ФЕНОМЕН СОЦІО-ЕКОНОМІЧНИХ ПРОЦЕСІВ: СУЧАСНИЙ ІСТОРИКО-КОНЦЕПТУАЛЬНИЙ АСПЕКТ

The article examines the main theoretical issues of choosing a market model of corporate social responsibility (CSR) by domestic enterprises. The irrelevance of CSR in solving social problems of Ukrainian society and increasing the efficiency of its economic sphere has been determined. The factors inhibiting the implementation of CSR in the economic activity of business structures have been clarified. It was noted that an accelerated transition from the market model of CSR to the model of CSR based on "common values" is possible. It is shown that the joint (community) model of CSR is based on the establishment of mutually beneficial, long-term business relationships with internal and external circles of stakeholders. The social and economic significance for companies of expanding the circle of interested subjects was revealed. It is shown that the presence of stable groups of stake holders, which are expanding, indicates the public recognition of enterprises as socially significant subjects.

Contested Discursive Framing of a Bank’s Cooptative Joint CSR Model

There is a dearth of critical ethnographic research that focuses on the semiotic-discursive features of corporate social responsibility (CSR) framing in business and nonprofit (BUS-NPO) partnerships. This article contributes to CSR scholarship by combining ethnographic methods (participant observation, in-depth interviews, and textual materials) and semiotic analysis to demonstrate how a bank-NPO partnership is discursively framed in the context of agonistic interactions and its implications in terms of cooptation.
 This article crystallizes two arguments. First, the bank’s joint CSR initiatives represent a discursively framed and validated model of CSR as a commodity aiming at advancing bank interests at the cost of avoiding substantive and sustained social responsibility. Second, the joint CSR model, discursively framed as a cooptative partnership discourse, is effectively realized through the practices of the cooptative relationship between the bank and the NPOs.

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.

DID CORPORATE SOCIAL RESPONSIBILITY (CSR) SUCCEED? A MODEL OF ECONOMIC EMPOWERMENT FOR LOCAL OIL PALM FARMERS

The aim was to examine a model of economic empowerment for local oil palm farmers through corporate social responsibility (CSR). The research subjects were the parties involved in the oil palm company, the local community, and stakeholders. The data collection was carried out through interviews, focus group discussions, and observations. The results showed that CSR is still not optimal in improving the community's economy. The issues faced were as follows: 1) the local community was not yet ready to manage the CSR funds provided by the company; 2) the government's role was not optimal due to limitations in human resources and available funds. The empowerment program proposed by the local government should receive contributions from companies and be integrated with what the company is carrying out for avoiding difficulties in terms of bureaucratic regulations/laws. Recommendations: First, programs designed through CSR funds should be implemented by companies/NGOs/universities with expertise and experience. Second, the CSR model is the creation of cooperatives according to the community's clan group. Third, the CSR model is the use of oil palm processing waste as fertilizer that can be used by the community around the company. Keywords: Corporate Social Responsibility, Community Economy, Oil Palm Farmers, Clan Cooperatives DOI： https://doi.org/10.35741/issn.0258-2724.58.3.56