Concept Of Corporate Social Responsibility Research Articles

Corporate Social Responsibility and Tax Avoidance: Do Socially Responsible Firms in Indonesia Pay More Taxes

The practice of tax avoidance in companies has increased since 2000, and has harmed the country's economic development. Tax avoidance is as vital as environmental issues, in this case it is interpreted as a form of Corporate Social Responsibility (CSR) report. This research tries to analyze environmental, social, and governance performance that influences tax avoidance activities in companies, with a sample of 86 companies listed on the Indonesia Stock Exchange in the past 10-year period, namely 2013-2022. The research method used is quantitative, using data obtained from financial reports, annual reports, and other quantitative data through the Refinitiv Eikon database. The data analysis technique used is panel regression using the Eviews 9.0 application. The research results show that the level of CSR reporting based on ESG performance has a negative effect on tax avoidance practices. A low level of CSR reporting actually indicates high tax avoidance, meaning that CSR disclosure or reporting is only a formality for compliance with policy, but the level of tax avoidance is actually quite high. This is a form of action from the company to maximize the gaps that exist in tax laws and regulations in Indonesia. This research also shows that CSR disclosure is reflected in ESG performance, so it is necessary to expand other variables over a certain time span. Further research can also be carried out using other methods, with the hope that the research results can make a positive contribution to both stakeholders and the company.

Business Ethics and Social Responsibility

This work aims to draw attention towards the positive consequences of the fact that a company is both ethical and profitable, as well as knowing how to communicate it. The Corporate Social Responsibility (CSR) concept was researched as well as its indicators in Mexico and the world, which are shown in this paper. We also offer data seen in the context of the Covid-19 pandemic hence to demonstrate the need for sustainable proposals to emerge so the economic sectors can recover. To communicate CSR, a company must inform its internal and external audiences persuasively and consistently. The efficient management of a corporate image starts from the communication of a value proposition plus social impact. A strategic business positioning must represent the expectations and collective trends of the different publics. Therefore, we investigate the conceptualization of ethics to point out that institutions have a social responsibility, not only because their actions have an impact on society, but also because the goals they pursue are social.

Sustainable Business Practices: Integrating Environmental and Social Responsibility into Corporate Strategy

This study makes a valuable contribution to the ongoing scholarly discourse surrounding the incorporation of formal instruments in the management of corporate social responsibility (CSR) initiatives and their potential impact on the integration of CSR into corporate strategy. The primary objective of this study is twofold: firstly, to examine the necessity of a significant level of formalization in corporate social responsibility (CSR) activities in order to achieve a substantial level of integration of CSR into corporate strategy; secondly, to comprehend the functions and contributions of formal CSR instruments in facilitating this integration process. To address the research inquiries, a set of eleven case studies were conducted on prominent multinational corporations that are engaged in business operations within Italy. The findings of the empirical research indicate that there is a strong correlation between a high level of integration and a significant reliance on formalization, although there are notable exceptions to this trend. The observed outcome can be elucidated by the significant contribution of nearly all elements of CSR formalization in facilitating the incorporation of CSR within the broader framework of corporate strategy.

Corporate Social Responsibility sebagai Implementasi Prinsip Tata Kelola Perusahaan Baik pada Asuransi Jiwa Bersama Bumiputra 1912 Cabang Padangsidimpuan

Corporate Social Responsibility (CSR) is a company's social responsibility towards its stakeholders. Good Corporate Governance (GCG) is a framework that regulates the relationships among various parties with interests in a company. One of the principles in Good Corporate Governance is the principle of responsibility, which generates the concept of Corporate Social Responsibility (CSR) as a manifestation of a company's responsibility to society and the environment. This research is a case study titled "Corporate Social Responsibility as an Implementation of Good Corporate Governance Principles in Bumiputera 1912 Life Insurance Branch of Padangsidimpuan." The aim is to assess whether Corporate Social Responsibility, as an implementation of Good Corporate Governance principles, can provide satisfaction to insurance customers. The research method uses descriptive analysis, collecting both primary and secondary data. Data is organized, interpreted, and analyzed to evaluate Corporate Social Responsibility as a form of implementing Good Corporate Governance principles. The research results demonstrate that Corporate Social Responsibility is one of the manifestations of the implementation of Good Corporate Governance principles and can provide satisfaction to insurance customers.

The Impact of Green Human Resource Management on Organizational Performance

Green Human Resource Management (Green HRM) has emerged as a vital tool for organizations seeking to balance economic growth with sustainable practices and social responsibility. Derived from the broader concept of Corporate Social Responsibility (CSR), Green HRM promotes environmentally friendly behaviors and sustainable use of organizational resources. By fostering a culture of sustainability and social responsibility among employees, Green HRM aligns with the principles of 'soft HRM' and positively impacts employee job satisfaction and organizational social evaluation. This paper examines the link between Green HRM practices and their impacts through literature review and case studies, highlighting the significance of adopting green management concepts in today's competitive environment. Case studies of Nakilat and Ctrip.com demonstrate how Green HRM positively influences environmental performance, job satisfaction, and social evaluation. Despite challenges, the adoption of Green HRM remains essential for organizations aiming to achieve sustainable development and responsible resource management, thereby contributing to a greener and socially responsible future.

Profitabilitas, Ukuran Perusahaan, Leverage, Eco-Control, dan Corporate Social Responsibility Disclosure

Corporate Social Responsibility Disclosure is an information reporting carried out as a form of corporate social responsibility. The research aims to obtain empirical evidence of the influence of Profitability, Company Size, Leverage and Eco-control on CSR Disclosure. Research was conducted on SRI-KEHATI indexed companies on the IDX for the 2019-2020 period with a sample of 50 companies using the saturated sampling method. The analysis technique used is Multiple Linear Regression Analysis. The research results show that (1) profitability has a positive effect on CSR Disclosure, (2) company size has no effect on CSR Disclosure, (3) leverage has no effect on CSR Disclosure, (4) eco-control has a positive effect on CSR Disclosure.
 Keywords: Profitability; Company Size; Leverage; Eco-control; CSR Disclosure

Corporate social responsibility in the enterprise development management

Purpose. The purpose of the research is to determine the content and the implementation peculiarities of corporate social responsibility (CSR) as a direction of an enterprise development. Results. The article determines that the ensuring of the enterprise development is an important component of its activity management in view of the necessity to provide its stable functioning and competitiveness in modern conditions. It was determined that one of the key directions of enterprise development is the implementation of corporate social responsibility concept in the functioning of economic entity. CSR is proposed to be understood as the concept of the functioning and development of the enterprise, which provides an opportunity to balance economic, social, ecological, and ethical aspects, thus contributing to the sustainable development of the business entity. The types and key aspects of CSR were investigated as well as factors of impact on CSR implementation in the enterprise activity. A set of tools contributing to the implementation of CSR in the enterprise activities were analyzed, in particular: the formation of the enterprise internal regulatory framework, risk management, innovation and investment activities, fundraising, project approach, communication. The experience of implementing corporate social responsibility projects on the example of trade networks of Ukraine was studied. The key directions for improving CSR management in the enterprise activities were identified. Scientific novelty. The scientific novelty of the research lies in the further development of the theoretical and methodical principles of the enterprise corporate social responsibility management. In particular, the methodical principles of management in terms of tool support for the implementation of CSR measures have gained further development. Practical value. The practical value of the research is defined by the role of CSR in the activity of the enterprise. In particular, it was determined that the implementation of the CSR concept forms a positive impact on financial and reputational indicators of enterprise activity, which defines the feasibility of integrating CSR into the management system of the business entity. The directions of improvement defined in the article form the trajectory of development in the field of CSR implementation for modern enterprises.

Corporate Social Responsibility as an Enabler of Socio-economic Restoration in Post-COVID-19 Business Environment in South Africa and Nigeria

The emergence of the COVID-19 pandemic early in 2020 has had unexpected consequences on virtually all aspects of human development, particularly businesses. Regrettably, the economies of most African countries are in a fragile state, and that fragility has had an effect on entrepreneurship, and in particular, small businesses that experienced the full brunt of the pandemic. This article seeks to examine the concept of corporate social responsibility (CSR), with a view to re-appraising the role of businesses, and to determine the extent to which CSR could facilitate post-pandemic socio-economic restoration and boost economic growth. To achieve this objective, the author engages in a qualitative study comprising a review of primary and secondary sources relating to CSR and its other variants. The role of CSR and how it can drive productive entrepreneurship, focusing on the two leading economies in Africa, namely South Africa and Nigeria will be examined. This is done with a view to making recommendations on the potential role of CSR in driving post-pandemic productive entrepreneurship, enhance sustainable development in society, and facilitate socio-economic restoration in a post-COVID-19 environment.

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.

Cross-Country Study of Corporate Social Responsibility and Sustainable Development in Various Industries

There is a wide spectrum of industries and company-level features that influence the application of Corporate Social Responsibility to improve the business’s sustainability. This study aims to examine the understanding of the Corporate Social Responsibility concept and the impact of its implementation on sustainability in companies. Therefore, the research proposed and tested two scenarios where five industries sectors were ranked according to the importance (scenario 1) and implementation (scenario 2) of Corporate Social Responsibility activities. The integrated Entropy-TOSIS method to obtain results was employed. The research data were obtained from interviewing employees from Serbia, Russia, and Bulgaria working in various industries. The findings of this study revealed certain differences in perception and implementation of Corporate Social Responsibility depending on the country where the concept is applied as well as among the industries with their specific needs for sustainable development goals achieving. This research can be useful for engineering managers as a roadmap for reaching sustainable business while fulfilling economic, social, and environmental norms as well as stakeholder expectations.

Altruistic motivation or instrumental motivation: The spatial spillover effect of corporate social responsibility on corporate green innovation.

In recent years, the concept of corporate social responsibility has gained more attention from investors, and green innovation has become a key factor in China's economic growth. Despite this, regional disparities still remain, and the impact of corporate social responsibility on green innovation in local and surrounding areas is worth exploring. This article uses a Spatial Durbin Model to analyze the spatial spillover effect and mechanism of corporate social responsibility on green innovation of A-share listed companies in China from 2010 to 2020. The results show that corporate social responsibility behavior motivated by "tools" has a negative effect on local enterprises' green innovation, while also having a negative spillover effect on surrounding areas, thus affecting the spatial pattern of green innovation. Further research suggests that fulfilling corporate social responsibility can attract investors, alleviate financing constraints, and change corporate resource investment strategies, thus promoting cross-regional resource flow and enhancing green innovation. The results of this study remain consistent when the matrix and variables are changed. This article provides new insights into corporate social responsibility and green innovation, and offers policy recommendations to improve green innovation in enterprises.

The Corporate Social Responsibility Sport Model: Grounded Theory Approach

A key feature of Iranian sporting clubs is the increased focus on the concept of Corporate Social Responsibility (CSR). A large number of Iranian sporting clubs are employing CSR initiatives to support specific stakeholders and to leverage their societal positions. Nevertheless, there is limited research that has examined CSR in Iranian sports to guide policy and practice associated with CSR initiatives. Therefore, the aim of the present study was to examine CSR in the Iranian sports industry so as to support the advancement and evaluation of CSR initiatives in clubs. A developmental orientation was adopted in this qualitative research. Participants were selected using a combination of purposeful and snowball sampling methods. A total of 30 participants were involved including executive managers, university faculty members, and coaches of the Iranian Premier League clubs of Football, Volleyball, Basketball, Futsal, and Handball, as well as members of university sport management faculties. One-on-one, semi-structured interviews were used to generate data. Data analysis procedures were conducted in line with the principles of grounded theory and involved open coding, axial coding, and selective coding. In this study, 64 open source codes were identified. Further, the use of the grounded theoretical approach led to the creation of a theoretical model comprised of causal conditions (five categories), contextual conditions (two categories), intervening conditions (six categories), strategies (two categories), and consequences (four categories) that describe the phenomenon of CSR in Iranian sport. Particular attention is given to the five key causal categories that were cultural, social, economic, policy, and institutional in nature. CSR activities were found to have the capacity to impact the promotion of the club through a number of concepts and categories, including fostering trust amongst the public, promoting ethical dimensions through sport, discovering and creating new markets, and attracting supporters. This analysis situated in the Middle East provides a way of considering CSR that is an alternative to the dominant Western approaches.

Impact of Social Responsibility as a Driver of Business Performance in Indonesian Smes

The Covid-19 pandemic continues to shape Indonesia's trajectory, with projections indicating its influence for the next 4-5 years, prompting a paradigm shift across all spheres, including the economy. Companies find themselves at a crossroads, tasked with aligning profitability with the evolving needs of communities, while simultaneously meeting ethical obligations to society and the environment. Consequently, Corporate Social Responsibility (CSR) has taken on a dynamic role, expanding beyond large corporations to encompass Small-and-Medium Sized Enterprises (SMEs). Nevertheless, the intricate interplay between CSR, SME resilience, and the capacity to endure economic downturns remains largely unexplored.This study endeavors to bridge this research gap by delving into the impact of CSR on the financial performance of SMEs in the face of economic challenges. As the Covid-19 pandemic persists, Indonesian SMEs must navigate an altered economic landscape. Although the concept of CSR has gained prominence, its precise influence on SMEs' ability to weather economic adversities and attain sustained financial success remains enigmatic. Consequently, this research aims to uncover the factors that shape the adoption of CSR practices among SMEs, while also investigating the extent to which CSR implementation correlates with financial performance. By elucidating this relationship, the study aspires to provide valuable insights into fortifying the sustainability and resilience of SMEs within the dynamic framework of evolving economic norms. Keywords: Decarbonization, Malaysia, Net-zero emissions, Corporate practices

Corporate social responsibility as the basis of innovative development of enterprises

Methods. The theoretical and methodological basis of the study is the scientific works of domestic scientists on the problems of corporate social responsibility. The results are obtained through the use of methods: generalization and comparison to formalize the theoretical provisions on the corporate social responsibility; abstract-logical method – for theoretical generalizations and formulation of the conclusions of the study. Results. The main approaches to the concept of corporate social responsibility are analyzed and it is determined that their common goal is to create business practices that will take into account social and environmental requirements, promote sustainable development. The positive and negative aspects of corporate social responsibility are substantiated and it is determined that ensuring a balance between these arguments can lead to a successful combination of economic and social influence of enterprises, contributing to sustainable development and welfare of society. The main factors of formation of corporate social responsibility are analyzed. It is determined that the green economy and corporate social responsibility complement each other, contributing to sustainable development and improvement of the quality of life in society. The key components of the model of social responsibility during the war are analyzed and it is determined that the corporate social responsibility goes beyond the static values and takes into account the need for democratization and socialization of society in the conditions of the country's recovery after the war events. Novelty. The research substantiates that in the context of innovative development, green economy and corporate social responsibility are important components of sustainable development, complementing each other and jointly contributing to the creation of a more sustainable and effective society. The novelty of this approach is that the green economy and corporate social responsibility are not considered as separate areas of activity, but as interrelated components. Such an integrated approach contributes to the creation of integrated solutions aimed at achieving sustainable development and meeting the needs of society. Practical value. It offers guidelines for the successful introduction of socially responsible business, which are aimed at developing a general scheme for the formation of a strategic basis for the innovative development of enterprises in the context of solving current problems of social responsibility and the development of appropriate strategies and programs, taking into account current innovative solutions and approaches.

Influence of human development on the formation of intellectual potential of society

Methods. The results were obtained through the use of such general scientific methods of research as: abstraction and the structural-functional method – when distinguishing the components of the categorical content of the concept of «human development», as well as the formation of a scientific-theoretical approach to determine the impact of human development on the formation of the intellectual potential of society. The comparative analysis is used to determine the position of some countries in the ranking according to the Human Development Index. Results. It is determined that the conceptual position of the theory of human potential is the postulate that the general goal, main priority and active subject of all processes of the development of modern society is a person. The development of human potential is understood as a process of continuous, sustainable expansion of human capabilities, adaptation to changes in the endogenous and exogenous environment. At the same time, at each stage of human development, three main opportunities are considered as fundamental: to have free access to resources that provide a decent standard of living; to live a long, healthy and active life; to acquire desirable, professionally necessary knowledge continuously throughout life. These standards form the basis of the theory of human development and create criteria for social progress of the intellectual potential of society. Novelty. The scientific-theoretical approach to determining the influence of human development on the formation of the intellectual potential of society is proposed. The concept of corporate social responsibility is outlined, which has great potential for involving business and society in solving the strategic priorities of forming the intellectual potential of society. It can be considered a social innovation aimed at modernizing the change of the system of social motivation aimed at creating an advanced and efficient society. Practical value. According to the analysis conducted, Ukraine belongs to the category of countries with a high level of the Human Capital Index, that is, there is every opportunity to make a «breakthrough» in the socio-economic development of the country with the effective use of intellectual potential.

Rethinking the Conceptualization of Corporate Social Responsibility in an African Context: A Research Note

Rethinking the Conceptualization of Corporate Social Responsibility in an African Context: A Research Note

A Tale of Two Corporations: A Comparison between Performance of Domestic and Multinational Corporations on Corporate Social Responsibility in a Developing Muslim Country

Corporate Social Responsibility (CSR), a major strategic tool in sustainable development, environment protection, and ethical alignment has gained considerable amount of attention worldwide. Developing countries, however, are still at the early stage in using CSR and especially for developing Muslim countries, whose CSR concept sometimes are confused with philanthropic responsibilities. This study therefore focuses specifically on a representative developing Muslim country, Pakistan to examine CSR. It piques our research interests that there are differences between multinational corporations (MNCs) and domestic companies in the CSR investment in Pakistan, and we compare how these differences in CSR influencing financial performance, net profits, and assets by using the combined methodologies of qualitative content analysis and quantitative regression analysis to investigate whether the differences are statistically significant drawing on the corporate social model. Analyzing 111 domestic companies and MNCs in Pakistan during 2020, we establish statistically significant differences in financial performance, net profits, and assets. Specifically, we find that domestic companies exhibit lower levels of CSR investment compared to MNCs, and they under-perform in terms of financial performance, net profits, and assets. This study contributes to the literature on CSR and the corporate social model, enhancing understanding of CSR development in numerous developing Muslim countries.

Implementation of ESG principles in the functionning of agri-food enterprises in the context of ensuring capitalization strategy

This research aims to analyze the features of the application of ESG principles in the functioning of agri-food enterprises in the context of ensuring the capitalization strategy and determining further prospects. The research used the following methods: abstract-logical and synthesis, graphing; monographic, and generalization. It was found that the capitalization of business entities is the indicator that shows the efficiency of their use of resources and points to prospects and opportunities for development. Accordingly, an increase in the enterprise's capitalization arouses the interest of investors and, thereby, expands its financial prospects. In addition, the increase in the value of the enterprise will contribute to the growth of equity capital. The strategy of managing the market capitalization of agri-food enterprises needs implementation and ensuring the concept of sustainable development and corporate social responsibility. It has been studied that the increased demand for ESG forces organizations to consider the principles of sustainable development. Attention is focused on the main reasons for the increased demand for ESG for business entities in modern conditions. In particular, the transition to ESG principles and adherence to them in agri-food enterprises ensures the satisfaction of the interests of all stakeholders. The image and business reputation of the enterprise becomes an intangible asset that brings additional benefits, including financial ones. As a tool for increasing the market capitalization of an agri-food enterprise, ESG investments should be aimed at effective reputation management and receiving benefits from creating a high-quality corporate image and business reputation. The agri-food sphere was one of the first to feel the consequences of martial law in Ukraine. The war forced agrarians to become food security guards. It was found that the full-scale war in Ukraine forced domestic business entities to reorient their sustainable development programs. If earlier agricultural formations were invested in projects of reduction of emissions into the environment, waste management, implementation of ESG principles in strategies of managing market capitalization, and sustainable development of the enterprise as a whole, now most of the funds are directed to support the military, various humanitarian programs, as well as programs for finding alternative fuel and energy resources, ways to save electricity and implement alternative sources of energy, etc. In addition, several initiatives are aimed at rebuilding the stricken regions, considering "green" standards. The preservation of the European vector of Ukraine's development and the prospect of a joint open market, which requires investments in developing relevant business processes and standards from domestic business entities in the agri-food sphere, was confirmed. The nature of future investments in the country's reconstruction will consider ESG components, forcing agricultural formations to adjust and adapt products (services) and processes to new requirements. Keywords: management, enterprise, agri-food sphere, ESG principles, strategy, market capitalization, sustainable development.

The relationship between green transformational leadership, corporate social responsibility, and task performance

AbstractThis study investigates the mediating effect of corporate social responsibility (CSR) on the link between green transformational leadership (GTL) and task performance. We collected the time‐lagged data from employees in Chinese hospitality industry. Further, we used regression analysis for testing. We found that GTL has a direct relationship with task performance. Also CSR mediates the positive link between GTL and performance. We highlighted the key relationship of CSR concept in linking GTL with workers task performance in hotel industry. Our study showed that supervisor leadership style can help the firm to engage in sustainability practices which enable workers to improve their performance. Literature on CSR calls for more research to explore about the causes and consequences of it. Responding to those calls, we proposed and tested a model wherein GTL links with CSR and thus affects workers performance. Implications and future research directions are discussed.

Tanggung Jawab Perusahaan dalam Memberdayakan Masyarakat Desa Melalui Program CSR di Indonesia

Corporate Social Responsibility (CSR) is a strategy and phenomenon in which companies accommodate the needs and interests of their stakeholders. Since the era when awareness of long-term corporate sustainability, CSR has played an important role rather than just company profitability. The existence of a form of corporate social responsibility or known as corporate social responsibility (CSR) which can be realized in the form of any program or service activity, is needed to improve good reciprocal relations between companies and the community, especially the people affected by the establishment of the company. The purpose of this research is to find out how the CSR program is a corporate responsibility in empowering village communities. The approach used in this study is a literature review approach, by utilizing literature in the form of journals, books and articles that are relevant to the theme and title of the research. According to the findings of this study, community empowerment is the best strategy for implementing CSR initiatives. Companies that work with rural communities to empower them use human and natural resources to develop new resources to improve social, economic and environmental well-being in the area.