Effect Of CSR Research Articles

Respiratory parameters and acute kidney injury in acute respiratory distress syndrome: a causal inference study.

Assess the respiratory-related parameters associated with subsequent severe acute kidney injury in mechanically ventilated patients with acute respiratory distress syndrome (ARDS). Retrospective cohort, analyzing a large public database-Multiparameter Intelligent Monitoring in Intensive Care-III. Adult patients with at least 48 h of mechanical ventilation (MV), under volume controlled ventilation and an oxygenation index less than 300 mmHg were included. A total of 1,142 patients had complete data and were included in the final analyses. According to a causal directed acyclic graph (DAG) that included respiratory system compliance (Crs), tidal volume (Vt), driving pressure (ΔP), plateau pressure (PPlat), PEEP, PaO2 and PaCO2 as possible exposures related to severe AKI, only Crs and PEEP levels had significant causal association with severe acute kidney injury (AKI) (OR 0.90, 95% CI: 0.84-0.94 for each 5-mL/cmH2O reduction in Crs; OR, 1.05 95% CI: 1.03-1.10 for each 1-cmH2O increase of PEEP). Using mediation analysis, we examined whether any mechanical ventilation, blood gas or hemodynamic parameters could explain the effects of Csr on AKI. Only PEEP mediated the significant but small effect (less than 5%) of Csr on severe AKI. The effects of PEEP, in turn, were not mediated by any other evaluated parameter. Several sensitivity analyses with (I) need of renal replacement therapy (RRT) as an alternative outcome and (II) only patients with Vt <8 mL/kg, confirmed our main findings. In trying to validate our DAG assumptions, we confirmed that only ΔP was associated with mortality but not with severe AKI. Crs and PEEP are the only respiratory-related variables with a direct causal association in severe AKI. No mechanical ventilator or blood gas parameter mediated the effects of Crs. Approaches reducing Vt and/or ΔP in ARDS can have limited effect on renal protection.

Moderating Effect of CSR on Transformational Leadership and Organizational Performance of State Corporations in Kenya

The purpose of this study was to assess the associated relationships between transformational leadership, corporate social responsibility, and organizational performance. A total of 217 questionnaires were gathered from employees operating the various key state energy corporations in Kenya and then were analyzed using structural equation modelling (SEM). Findings - The results of studies show that moderating’s does not significantly affect the relationship between organizational performance, transformational leadership. The results of the data further show that first, transformational leadership did not have a positive influence on organizational performance. Second, transformational leadership did have a positive influence on corporate social responsibility. Third, corporate social responsibility did have a positive influence on organizational performance. These findings may aid future researchers in their quest in understanding the inherent relationships that lie between the variables in question and may provide a platform for managers in their efforts to improve organizational performance. Keywords: Transformational Leadership, Corporate Social Responsibility, and Organizational Performance DOI : 10.7176/EJBM/11-35-10 Publication date: December 31 st 2019

Efek Profitabilitas dan Ukuran Perusahaan Terhadap Nilai Perusahaan dengan Pengungkapan Corporate Social Responsibility Sebagai Variabel Mediasi pada Perusahaan Konstruksi yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016

The purpose of this study was to analyze : The effect of profitability and firm size on CSR, the effect of CSR on firm value, and the effect of profitability and firm size on the firm value through CSR. Subject is the construction company listed in the Indonesia Stock Exchange (BEI) 2014-2016. The sampling technique that used purposive sampling techniques and obtained as many as 68 companies with a total of 204 observations. This study using non-participant observation method taken from annual report and financial statement of companies. The analysis technique used is two stage least square regression method. The results of this study are : Profitability doesn’t effect on CS. Firm Size proven significant positive effect on CSR. CSR proven negative and significant on firm value and CSR able to mediate effect of Profitability and firm size on the firm value.

PENGARUH TANGGUNG JAWAB SOSIAL KORPORAT KEPADA PEKERJA TERHADAP KINERJA EKONOMI PERUSAHAAN MANUFAKTUR DI BURSA SAHAM INDONESIA

Worker's Corporate Social Responsibility (CSR - P) is the responsibility and obligation of the company's management. Workers are important stakeholders because they are involved in the company's operational activities in an effort to achieve company goals. This study will examine the effect of CSR - P, size and leverage on the company's economic performance which expressed by return on assets (ROA) and worker productivity. This research will be carried out on manufacturing companies on the main board of the Indonesian Stock Exchange for period year 2015, 2016 and 2017. After the regression analysis has been carried out, the study finds that CSR - P has a positive significant effect on ROA and worker productivity. The results of this study indicate that the implementation of CSR - P by companies is not only to fulfil the rights of workers and to carry out company obligations but is found to have an influence to increase ROA and company productivity. In addition, for manufacturing companies with a high level of risk of health and safety problems the implementation of CSR - P can be used as a solution to overcome the possibility of problems with workers due to the company's operational activities. While size and leverage are found to have a significant influence but negative on ROA and productivity. This means that size and leverage are not factors that can affect ROA and worker productivity. This study tries to provide input to the company to pay more attention and maximize the implementation of CSRP which is found to be able to influence the ROA stage and worker productivity.

기업의 사회적 책임 활동은 브랜드 자산 증진에 효과가 있을까? : CSR 유형별 소비자 기반 브랜드 자산에 미치는 효과 탐색

기업의 사회적 책임 활동은 브랜드 자산 증진에 효과가 있을까? : CSR 유형별 소비자 기반 브랜드 자산에 미치는 효과 탐색

The Effect of CSR, Tunneling Incentive, Fiscal Loss Compensation, Debt Policy, Profitability, Firm Size to Tax Avoidance

The purpose of this research is to analyze the effect of variables of CSR, tunneling incentive, fiscal loss compensation, debt policy, profitability, and firm size on tax avoidance. The population of this research are 143Manufacturing Companies Listed on BEI In 2012-2016. This research used purposive sampling with a sample of 24 companies. The total sample unit is 120 samples. The analytical tool used in this research is multiple linear regressions. The collected data then analyzed with classic assumption test the hypothesis test by means of SPSS 21. The result of this research is tunneling incentive, fiscal loss policy, and profitability have positive and significant effect to tax avoidance. Debt policies have a negative and significant effect on tax avoidance. Meanwhile, CSR and firm size does not affect tax avoidance. Based on the results of the study it can be concluded that only tunneling incentive, fiscal loss compensation, and profitability are able to increase tax avoidance.

PENGARUH KINERJA KEUNGAN TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL PEMODERASI

The Study examined the effect of the allocation of the cost of social responsibility as a proxy of the disclosure of Corporate Social Responsibility) on the relationship between ROA as a proxy of the financial performance of the company’s value and the impact of the cost allocation of social responsibility as a proxy of the financial performance of the company’s value. The purpose of research is to find empirical evidence of (a) the effect of financial performance ROA on firm value, (b) the effect of the financial performance of CR on firm value (c) the effect of CSR on the relationship between ROA enterprise value (d) the effect of CSR on the relationship between CR with the value of the company.The sample in this research is manufacturing companies listed in Indonesia Stock Exchange (IDX) in the range of 2013-2015. Samples were as many 33 companies with 95 observation. Analysis of data using multiple linear regression analysis.Result of research by linear regression analysis showed that the ROA have negative significant effect on firm value. Than the results of linear regression analysis showed that the CR also has a negative significant effect on firm value. Furtermore, linear regression analysis reveals that the disclosure of CSR is not able to oderate the relationship between ROA on firm value. But unlike the CR, research results show that the disclosure of CSR is able to moderate the relationship between CR on firm value. Simulataneous the independent variable affects the company’s value.

Pengungkapan CSR Tentang Kinerja Keuangan dan Lingkungan

This research was conducted to test the effect of CSR on financial performance and add environmental variables as intervening. This type of research is Explonatory research using financial data published on the Indonesia Stock Exchange (IDX). The study was conducted on manufacturing companies in the consumer goods industry sector for three years, namely 2015, 2016, and 2017. From the number listed, they were selected according to the criteria determined to be used as research samples. The number of companies that met the criteria for further analysis was thirteen companies with observations over three years. The results of this study indicate that CSR significantly influences the company's financial performance, and environmental performance as an intervening variable significantly influences the company's financial performance.

Shareholder Reaction to Corporate Water Actions and the Reputational Effects of CSR

Water is increasingly being recognized as an important strategic resource carrying significant business risks and opportunities, but very little empirical work has been done so far to analyze its i...

Extractive industries and local sustainable development in Zambia: The case of corporate social responsibility of selected metal mines

This research sought in-depth understanding of extractives' corporate social responsibility [CSR] in North-Western Zambia and its impact on local sustainable development. It relied on case study approach to understand processes and outcomes of CSR investments by sampled mines. The study relied on both primary, secondary, qualitative and quantitative sources of data to triangulate perspectives. The case study explored four dimensions of CSR: how decisions and prioritisation of CSR were made; level of stakeholders’ engagement and participation; appropriateness and viability of performance monitoring and accountability systems of sampled mines on CSR commitments; and outcomes [benefits and costs] to host communities from CSR; and factors underlying associated outcomes.Overall, three common themes emerged, differentiated by adopted CSR model, mine ownership, alignment to national, local development priorities and depth of stakeholders’ engagement. Firstly, dominant narrative by extractives was enthusiastic about CSR and its positive impact on sub-national development. The second viewpoint, predominantly by Local Authority, civil society and community-oriented perspective was sceptical about effects of CSR, mining and reiterated strong concerns about negative impacts. Third perspective was mainly reformist by government entities, dominant political parties and development partners, who deemed optimisation of benefits from extractives as sub-optimal.

Does corporate social responsibility affect the cost of equity in controversial industry sectors?

PurposeThis paper aims to examine whether corporate social responsibility influences the cost of equity capital of firms operating in controversial industry sectors.Design/methodology/approachThis paper computes the ex-ante cost of equity capital implied in analyst earnings forecasts and stock prices for a sample of 2,006 US firm-year observations belonging to controversial industry sectors (alcohol, tobacco, gambling, military, firearms, nuclear power, oil and gas, cement and biotechnology) during the period 1991-2012. The baseline regression model links CSR score to the implied cost of equity capital (ICC) and controls for firm-specific characteristics, industry factors and economic or market-wide factors. This model enables to capture the differential effect of CSR on ICC when the firm belongs to a specific sector of the controversial industries by adding an interaction term between CSR and the dummy variable representing this belonging.FindingsThe findings show two main results. First, CSR engagement significantly reduces the implied cost of equity capital (ICC) in all controversial industry sectors, taken as a group, as well as in each one of these sectors individually. Second, this effect is more pronounced when the firm belongs to the alcohol and tobacco industry sectors.Practical implicationsThe findings have two important practical implications. First, they should increase managers’ confidence and incentives, in controversial industry sectors, to pursue CSR activities. Second, policymakers can encourage managers to undertake CSR initiatives in controversial industry sectors through tax incentives (e.g. reduce taxes for CSR related investment projects).Originality/valueThis paper extends prior studies that investigate the perceptions of capital market participants of firm’s CSR commitment (Sharfman and Fernando, 2008; Goss and Roberts, 2011; El Ghoul et al., 2011; Jo and Na, 2012; Bouslah et al., 2013) by examining the effect of CSR on ICC in the controversial industry sectors. It contributes to the debate around the relevance of CSR in controversial sectors by providing evidence of the reduction effect of CSR activities on ICC in controversial industries and by showing that this reduction impact is more pronounced when the firm belongs to alcohol, tobacco industry sectors.

Customers trust mediation: effect of CSR and service quality towards e-WOM

This study aims to explain the effect of Corporate Social Responsibility activities, service quality on customer trust in PT. Bali Regional Development Bank and explained that customer trust encourages customers to do e-word of mouth to others. To achieve this goal, 100 people are used by Bank X customers spread across Bali Province and will be taken by purposive sampling with questionnaires as the method of data collection. Data is processed using Structural Equation Modeling analysis tools. The results of this study indicate that trust mediates the effect of service quality and corporate social responsibility to e-WOM at PT Bank X. The results of this study are expected to be able to contribute ideas to the banking industry, especially PT. Bank X in building long-term trust. The long-term trust of customers will make PT. Bank X can still compete and even be superior to other banks operating in Bali Province. The advantages of PT. BPB Bali will affect the pace of development in Bali Province through the assistance of MSMEs as one of the CSR programs that it does.

Impact of CSR Reputation and Customer Loyalty

Intense competition has in many markets decreased the prospects for differentiation in terms of technology and product/service quality. For this reason, CSR becomes an important attribute that can enhance a company's image. To win customers' loyalty in today's markets, companies have to focus on building and sustaining customer loyalty. Nowadays, organizations looking forward to achieving a sustainable competitive improvement based on focusing on a customer-oriented concept which will lead to customer satisfaction, trust and finally to customer loyalty. In this regard, CSR has become a valuable tool. This research, therefore, aims to investigate the direct effect of CSR on customer loyalty by observing the intervening influence of Perceived service quality and trust. In this research, it is proved CSR aspects namely business practice CSR which is related to primary stakeholders, such as customers and employees, and philanthropic CSR, which is related to secondary stakeholders, such as the community has a positive and significant effect on the customer loyalty. Moreover, perceived service quality and trust also serve as an intervener between CSR and Loyalty. Data collected from account holders of three main banks in Kenya. Structural equation modeling is examined by using PLS software. The findings of this study would help scholars in developing more CSR based loyalty models. These findings can also aid the service industry such as commercial banks in Kenya to better incorporate CSR initiatives in their strategic planning process

Effects of Corporate Social Responsibility on consumer brand loyalty

Purpose – This paper analyses the influence of CSR associations on brand loyalty. We propose a theoretical model that includes the mediating role of brand awareness, brand attitude and customer satisfaction in the effect of CSR on loyalty, measured as a second-order reflective construct. Design/methodology/approach – We propose a theoretical model estimated via the analysis of covariance structures using EQS 6.1. Data were obtained using an online survey of 351 Spanish sportswear consumers. Findings – This study illustrates that CSR associations have a direct, positive influence on loyalty, and an indirect influence through their positive effect on brand awareness and consumer satisfaction. Brand attitude does not appear to play a significant role in the influence of CSR on loyalty. Originality/value – We study the effect of CSR associations, brand awareness, satisfaction, and brand attitude as drivers of brand loyalty, conceived as a reflective second-order construct with four dimensions: attitudinal loyalty, purchase intention, expenditure level and intention to recommend. It is important to construct relational marketing strategies that integrate CSR with consumer orientation using the three dimensions of the model validated in the study: brand awareness, satisfaction and brand attitude.

Market orientation, CSR and financial and marketing performance in manufacturing firms in Ghana and Ethiopia

PurposeCorporate social responsibility (CSR) often gives a humanistic touch to the marketing activities of firms and even creates the atmosphere that businesses are reliable. Yet, little is known about its interaction effect on the relationship between market orientation (MO) and financial and marketing performance in emerging economies. The present study aims to comparatively examine the interaction effect of CSR on the direct link between MO and financial and marketing performance in manufacturing firms in Ghana and Ethiopia.Design/methodology/approachThe interaction effect of CSR is examined using a quantitative methodological study design. A total of 439 usable questionnaires across manufacturing firms in Ghana and Ethiopia were collected and analyzed using SEM-PLS 3.0. Analytically, the study used product indicator approach to test the interaction effect of CSR on the nexus between MO and financial and marketing performance, while PLS-multigroup analysis (PLS-MGA) was used to test the significance of the observed differences in the results among the manufacturing firms in the two countries.FindingsResults show that MO significantly improves financial and marketing performance. However, CSR reveals both “suppression” and “spurious” effects on the direct link between MO and financial and marketing performance under varying market conditions. The relationship between MO and financial performance is weakened in Ghanaian manufacturing firms but is strengthened in Ethiopian manufacturing firms when the level of CSR is high. Results, moreover, show that the nexus between MO and marketing performance is strengthened when CSR actions are high in both Ghanaian and Ethiopian manufacturing firms. The PLS-MGA revealed that these differences in findings in the two countries are statistically significant.Practical implicationsThe findings suggest that company managers and marketing practitioners can use CSR in their marketing orientation campaigns to keep high performance and to remain competitive in today’s globalized market.Social implicationsFindings illustrate that incorporation of social interests and sustainability initiatives into firms’ marketing orientation strategies can meet stakeholders’ interest and expectation.Originality/valueThis is one of the few studies that examine comparatively the interaction effect of CSR on the MO–financial and marketing performance linkage in two emerging economies. The study extends our understanding of the RBV and stakeholder theories regarding the role of CSR in firms’ marketing strategies.

The Effect of CSR, Tax Avoidance, and Information Asymmetry Issues on Corporate Reputation

The purpose of this study was to determine whether corporate social responsibility has an effect on corporate reputation with information asymmetry and tax avoidance as moderating variables, for companies listed on the Stock Exchange for the period 2014-2017. In this study, using descriptive statistical data analysis techniques, classical assumption test, normality test, multicolloniearity test, heteroscedasticity test, and autocorrelation test. While hypothesis testing uses multiple linear regression, F test, and determinant coefficient test. The research sample is disclosure of corporate social responsibility through financial reports or sustainability reports in the 2014-2017 period.

The Mediating Effect of CSR on the Relationship between Authentic Leadership and Organization Citizenship Behavior

The Mediating Effect of CSR on the Relationship between Authentic Leadership and Organization Citizenship Behavior

The Mediating Effect of CSR on the Relationship between Authentic Leadership and Organization Citizenship Behavior

The current research investigated authentic leadership and organization citizenship behavior relationship in the presence of mediator corporate social responsibility in services organizations of Pakistan. Data from the respondents were gathered through structured questionnaire. The instrument validity and reliability were ensured. A total of 220 respondents participate in the study. Participants were informed about the aim of the study. Based on regression and mediation analysis, it was found that authentic leadership was significantly related with organization citizenship behavior. We also found that corporate social responsibility partially mediates authentic leadership and organization citizenship behavior. It was concluded that managers should treat their employees fairly as a result their citizenship behavior towards organization will increase which lead to overall organization performance.

The Mediating Effect of Supplier Relationship Management on CSR and Marketing Performance Relationship

The study sought to examine the mediating outcome of supplier relationship management (SRM) on the CSR and marketing performance (MP) relationship. The study was descriptive, quantitative in nature with a questionnaire as its main data collection instrument. A purposive sampling approach was employed to select 317 owners/managers of the manufacturing firms. Data collected was analyzed using Structural Equation Model–Partial Least Square statistical software. The study proposed two models; model 1 without mediation effect and model 2 with mediation effect. The results revealed a direct significant positive relationship between CSR and MP and CSR and SRM; including a direct positive relationship between SRM and MP. However, the direct link between CSR and MP was not supported, when the mediating variable was included; but shows that SRM fully mediates the CSR and MP tie. The effect of SRM explains the effect of CSR on MP. Appearing to be the first study to examine the mediation role of supplier relationship management, this study discovered the novel path through which CSR is linked to a company’s marketing performance, as well as key CSR engagements that can enhance supplier relationship management and marketing performance.

Numerical Calculation of Micro Bunching in BERLinPro Due to Space Charge and CSR Effects

Numerical Calculation of Micro Bunching in BERLinPro Due to Space Charge and CSR Effects