Implementation Of Corporate Social Responsibility Research Articles

I IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY PT. ANEKA TAMBANG Tbk BERDASARKAN POJK NO.51/POJK.03/2017

The aim of this research is to provide information and understanding regarding the implementation of corporate social responsibility (CSR) reporting in the sustainability report. This research was conducted to understand the things that the company has done and disclosed in the Sustainability Report in carrying out the CSR Program. The subject of this research is PT. Aneka Tambang Tbk, using the 2022 Sustainability Report. This report refers to the provisions of the Indonesian government as outlined in POJK No. 51/POJK.03/2017. The research method used in the research is descriptive-qualitative. The conclusion from the results of this research is that PT. Aneka Tambang Tbk has tried to meet the standards of the Indonesian government. The practices that have been carried out so far have reflected CSR activities and other things that have not been stated in the Sustainability Report. PT. Aneka Tambang Tbk has implemented practices that are beneficial for the environment and society in the long term to contribute to Indonesia's Sustainable Development Goals

Corporate social responsibility program: Based on community development in the village

Corporate Social Responsibility (CSR) is an action taken by a company as a form of social responsibility and the surrounding environment where the company operates. In this case, PT Pertamina Hulu Energi West Madura Offshore coordinates with Sidorukun Village to determine the fostered residents and beneficiaries of the CSR program. The purpose of this study to analyze/ explain the community empowerment-based CSR program in the village. This research uses a qualitative approach. Data collection techniques were carried out using observation, documentation and interviews. Researchers used purposive sampling and snowball sampling techniques to determine informants. The findings show that the implementation of CSR by PT Pertamina Hulu Energi West Madura Offshore is based on the CSR theory according to Sen and Bhattacharya, namely Community Support; Employee Support; Diversity; Environment; Non-US Operations; and Products, it can be concluded that the CSR of PT Pertamina Hulu Energi West Madura Offshore has met the theoretical criteria, starting from company policies that support education, health, and SME development programs. The implementation of nature conservation activities, innovation of processed products, and the company also provides employment opportunities for the community and pays attention to public safety and health during community empowerment activities.

PELAKSANAAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PERUSAHAAN GLOBAL IKEA: ANALISIS PENDEKATAN PIRAMIDA CARROLL

This research aims to analyze and identify the implementation of Corporate Social Responsibility (CSR) by the global company IKEA, which is the world's largest furniture company. As known, the concept of CSR emerged as a form of corporate governance to address the social and environmental impacts of company activities. The implementation of CSR by companies is crucial considering that economic and social goals for a company do not function separately but rather mutually influence each other. This research utilizes a qualitative approach and Archie B. Carrol's CSR Pyramid theory as an analytical tool. Through this research it can be observed that IKEA carries out a series of CSR activities, including economic responsibility, legal compliance, ethical responsibility, and philanthropic responsibility. The implementation of CSR by IKEA has a significant impact on the company's growth and can enhance a positive reputation in the eyes of the global community.

Analysis of the Effectiveness of Implementation of Corporate Social Responsibility (CSR) Perisai Bumi by PT. Pertamina Gas in the Kab. Indramayu

One of the Corporate Social Responsibility (CSR) initiatives in state-owned enterprises (BUMN) is the partnership program, specifically tailored for the development of micro, small, and medium enterprises (MSMEs). The goal is to foster sustainability, independence, and competitiveness among these enterprises, utilizing funds derived from BUMN profits. This research aims to investigate the implementation of the CSR program and the long-term impacts it has on the company, with a specific focus on PT. Pertamina Gas. The research employs a qualitative approach utilizing descriptive research methods. Within this study, the researcher adopts one of Ralph Tench's theories and introduces a theoretical model that addresses the primary communication factors for CSR from the company's perspective. This model aims to answer the question, 'How can CSR communication be carried out more effectively?' The model comprises four key elements: communication, subject of communication, form of communication, and content of communication

How Companies Restrain Means–Ends Decoupling: A Comparative Case Study of CSR Implementation

AbstractWe use the concept of means–ends decoupling to examine why companies continue to be major contributors to environmental and social problems despite committing increasingly to corporate social responsibility (CSR). Specifically, we ask: How do companies restrain (versus fail to restrain) means–ends decoupling? We answer this question through a comparative case study of four multinational companies with different levels of means–ends decoupling. Based on interviews and secondary data, we inductively identify two distinct approaches to CSR implementation: experimental vs. consistency‐oriented CSR implementation. Experimental CSR implementation means that companies (1) produce CSR knowledge about what is happening in specific CSR contexts and use this knowledge to (2) adapt CSR practices to local circumstances – an interplay that restrains means–ends decoupling. Consistency‐oriented CSR implementation lacks this interplay between knowledge production and practice adaptation, which fosters means–ends decoupling. Our model of experimental versus consistency‐oriented CSR implementation advances two streams of research. First, we advance research on means–ends decoupling by highlighting the importance of experimentation for restraining means–ends decoupling. Second, we advance research on the impact of CSR activities by questioning the widespread assumption that consistency should be at the heart of CSR implementation.

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

Redefining Government Roles for a Fresh Perspective on Corporate Social Responsibility

This study investigates the urgency of rethinking the responsibilities that central and local governments play in developing corporate social responsibility and the various shapes that this rethinking might take. Corporate social responsibility aims to strike a balance between profit, environmental sustainability, and community welfare, also known as the “triple bottom line.” The central government and the local government each play an essential part in this context. This investigation uses a normative-empirical legal method, with the primary attention being directed toward transitioning corporate social responsibility from moral duty to legal accountability. The paper discusses the difficulties of attaining social justice by implementing corporate social responsibility. Using a conceptual approach, the research is descriptive-analytical and investigates various views and theories within legal studies. The findings point to the necessity of rethinking the kinds of obligations that fall under the purview of the government. The coordination of programs for corporate social responsibility, the formulation of policies, standards, and guidelines, as well as the supervision and assessment of these programs, must be carried out by both the central government and the local governments. Through the implementation of legislation, social justice must be realised to establish a mutually beneficial relationship between corporations, society, and the environment.

CSR implementation for the garment supply chain performance: a system dynamic approach

ABSTRACT As a social and environmental-sensitive industry, garment firms are trying to implement corporate social responsibility (CSR) to cope with the increasing pressure of public concerns for globalised socially responsible supply chains (SC). We build such a model by using the System Dynamics (SD) approach. With the mechanism of mutual interactions between different variables of a complex system, our study examines different conditions of CSR implementation in the SC under which it is profitable for SC actors. Our sensitivity analysis demonstrates that when CSR implementation can stabilise market demand, firms’ CSR investment is beneficial. Our study provides a theoretical and managerial foundation that may be used to strengthen the consideration of CSR engagement in the garment SC. By analysing the covariance of factors influencing decision making to implement CSR strategies, our approach allows SC managers to make CSR decisions and production management. Furthermore, the model provides tools for evaluating and forecasting the effectiveness of their CSR strategies according to industry specifics.

Carbon accounting and Green House Gas Accounting (GHG): the implementation of green accounting and Corporate Social Responsibility (CSR) in Indonesia

Carbon accounting and Green House Gas Accounting (GHG): the implementation of green accounting and Corporate Social Responsibility (CSR) in Indonesia

Investigating the barriers facing corporate social responsibility in the built environment: Ghana’s perspective from a qualitative approach

Purpose Several organisations dedicate a portion of their budget and business websites to corporate social responsibility (CSR) events. This illustrates the significance attached to CSR events. In Ghana, a social disconnection may exist between the community and the construction sector. Therefore, this research aims to investigate the benefits of CSR in the construction industry, the implementation challenges and measures to enhance CSR in the Ghanaian built environment.Design/methodology/approach The qualitative technique was adopted using an extensive review of literature supported by structured interviews and analysed by context analysis. The participants include ministry and municipal directors, contractor associations, unions and institutions of engineers. The study achieved saturation.Findings Findings reveal that the construction industry’s CSR impacts the community’s social behaviour and has economic and environmental significance. The absence of government implementation policy and finance constraints were identified as Ghana’s major CSR implementation challenges. Also, besides the government instituting a mandatory policy on CSR in the industry, findings suggest that stakeholders, especially players in the industry and policymakers, should form an integral part of the CSR decisions.Practical implications Findings will support and recommend holistic measures to mitigate CSR implementation hindrances and encourage CSR via a central government's mandatory policy in the Ghanaian built environment.Originality/value Besides most studies used questionnaires, the contribution deduced shows that construction companies' management could use the knowledge from this study and involve all the relevant stakeholders when undertaking CSR activities. Also, the study would fill the scarcity of relevant materials concerning CSR in Ghanaian construction sector.

The implementation of creating shared value in Indonesian companies

Social responsibility has become a corporate obligation, which is carried out in the form of programs that participate in the welfare of the community, as well as activities that are concern for the environment. After a long time, these programs and activities were carried out, it turned out that the benefits and benefits obtained by the company were not optimal, such as the benefits that would be obtained long-term and indirect economic benefits. The concept of Creating Shared Value is a breakthrough in the implementation of corporate social responsibility, which provides mutual benefits not only to the community and the environment and all stakeholders, but also to the company itself, especially economic benefits. The concept of Creating Shared Value has been adopted and applied to several companies in Indonesia, both private companies and State-Owned Enterprise companies.

Looking at the Possibility of Implementing Green Economy Policies Through the Legal Framework of Corporate Social Responsibility

Green economy policies must be encouraged so that welfare can be improved without sacrificing environmental sustainability which is the capital of the lives of future generations. This paper aims to see the possibility of implementing a green economy through the legal framework of corporate social responsibility (CSR). The method used is a normative legal research method. The results show that the implementation of the green economy concept within the CSR framework can only be implemented if regulatory weaknesses to the implementation of CSR in Indonesia can be overcome, including strengthening legal instruments, the existence of sanctions, expanding the subject of CSR implementation, the establishment of assessment and supervisory bodies so that the implementation of CSR for entrepreneurs is carried out optimally and consistently, to CSR technical references.
 Keywords: Green Economy; Corporate Social Responsibility; Framework.

Research Trend on Social Banking

The implementation of corporate social responsibility is not only for industrial companies that produce negative impacts on the environment and society, but also other sectors such as: services, insurance, communications, bank and non-bank financial institutions. Banks and other financial service providers play an important role as they are not only recipients but also providers of socially responsible investments. Banks can benefit by applying various basic ideas related to CSR to their policies related to human resources and community involvement. This study aims to determine the development map and trends of Social Banking published by reputable journals in the field of Economics and finance. The data analyzed were more than 1744 publications of Scopus indexed research publications. The export data was then processed and analyzed using the R Biblioshiny application program to determine the bibliometric map of the development of the role of Social Banking. The results showed that the number of publications on the development of the role of economic and financial research continues to increase.

Does national culture influence corporate social responsibility on firm performance?

In recent years, the influence of corporate social responsibility (CSR) on firm performance has received increasing attention, with academic research deepening in this field. This study introduces national culture as a moderating variable and explores the relationship between national culture, CSR, and firm performance to determine the role of national culture in the impact of CSR on firm performance. Data of listed companies from 15 different countries, between 2011 and 2020, were collected for empirical analysis. Comprehensive environmental, social and governance (ESG) score was used to measure the degree of CSR fulfillment. The results reveal that CSR hinders firm performance. In terms of national culture, power distance index, and uncertainty avoidance have a negative relationship with firm performance, while individualism has a positive impact. Conversely, power distance index can enhance the negative correlation between CSR and firm performance. This study suggests that governments should appropriately intervene in the implementation of CSR and take the initiative to foster a national cultural climate of individualism and democracy.

Implementation of the Corporate Social Responsibility Program through Empowering Rural Communities

This research focuses on the implementation of Corporate Social Responsibility (CSR) programs through empowering rural communities. The background of this research is because there are still many CSR implementations carried out by the company in the area where the company stands which are not appropriate and unsustainable. This research uses a bibliographic study method by utilizing literature materials in the form of books, journals and articles that are related to the title and theme of the study. In the focus of discussion in this research, there are several relevant theories, namely the theory of community empowerment, the theory of rural communities and the theory of corporate social responsibility. The result of this research is that community empowerment is one of the ideal methods for implementing Corporate Social Responsibility (CSR) programs. With rural community empowerment programs, the company implements empowerment based on the use of natural resources and human resources to create new sources in improving the quality of social, economic and environmental life of the community.

Corporate social responsibility obscuration strategy: The ineffectiveness of social accounting in CSR implementation

This study aims to explore the obscuration of corporate social responsibility (CSR) practices carried out by companies and their impacts on the ineffectiveness of social accounting. Three problems were investigated in this study, including 1) what is the motive behind the CSR practice, 2) how is the CSR obscuration pattern, and 3) how the CSR obscuration impacts the effectiveness of social accounting. This study was conducted on 28 companies that were members of the mining industries going public on the Indonesia Stock Exchange in 2021. To analyze the data, content analysis and taxonomy methods were employed. The results showcased an obscuration of CSR practices from their original goals. The obscuration of CSR could be seen from the motives underlying the CSR implementation, which prioritized economic motives rather than social motives. The five patterns of CSR obscuration comprised 1) motive shifting, 2) meeting the litigation, 3) emphasis on specific CSR implementation, 4) internal stakeholder orientation and support for company operations, and 5) being wrapped or entrusted with company promotion. As a result of the CSR obscuration, it impacted 1) the ineffectiveness of social accounting and 2) the shift in the CSR value from its original purposes.

FORMATION OF AN ASSESSMENT OF SOCIAL RESPONSIBILITY OF BUSINESS

Corporate social responsibility (CSR), or business social responsibility, is the enterprise's commitment to responsible practices regarding its products and services, employees, consumers, and partners. The social stance of a company, which emphasizes harmonious coexistence and dialogue with society to address pressing social issues, has only fully developed in the last few decades. Social responsibility should be a discretionary requirement for modern businesses. Unfortunately, in the domestic business environment, CSR does not yet hold a prominent place. This is characterized by a high level of shadow operations. However, in recent years, certain evolutionary processes have been observed in the Ukrainian business environment, which are associated with the general approaches to implementing CSR. CSR has become more systematic. The implementation of CSR can enhance profitability, improve a company's image, reduce costs, and boost employee morale. The promotion of CSR can be facilitated by the use of new technologies, the creation of new types of products, and innovative activities. Consequently, a company’s profits are generated through cost reduction, the formation of new markets for goods or services. This is the path chosen by developed companies, resulting in a higher level of CSR. However, this approach is quite risky for Ukrainian enterprises and requires long-term financial investments. A set of specific CSR principles can be proposed, the implementation of which should align with a system of general principles: transparency, systematicity, relevance, and partnership. A company has the right to call itself socially responsible when it operates according to these principles.

Assessing corporate social responsibility and poverty reduction programmes in the emerging markets

According to Frynas et al. (2000), poverty is a global challenge which has attracted the concerns of the government and non-government organisations. The paper aims to examine corporate social responsibility (CSR) and poverty reduction programmes in the emerging market. The scope of the paper is limited to the activities of Lafarge Africa Plc in Cross River State. It adopts a survey research method. Data was obtained through unstructured interviews and questionnaires, administered to a sample of 400 respondents: staff of the company and resident in Mfamosing village, in Akamkpa Local Government Area. Data obtained were analysed using independent t-test analysis to test the hypotheses. The main findings of that study show that the provision of educational support programmes by Lafarge Africa Plc significantly contributes to poverty reduction in Cross River State, also that the maintenance of rural roads by Lafarge Africa Plc significantly contributes to poverty reduction in Cross River State. The study concludes and recommends the need for inclusiveness and community participation, in the initiation, design, and implementation of CSR in Cross River State and developing economies at large.

Implementation of Limited Company Social Responsibility in the Field of Natural Resources, West Kutai District

The legal product in the form of a Regent's Regulation issued by the West Kutai Regency Government, which regulates explicitly Guidelines for the Implementation of Corporate Social Responsibility, is a form of control function over companies operating in the West Kutai Regency area by the West Kutai Regency Government. Based on the description above, this article examines and analyzes the Implementation of the Social Responsibility Obligations of Limited Liability Companies in the Natural Resources Sector Law Number 40 of 2007 concerning Limited Liability Companies in West Kutai Regency and the factors that hinder its implementation. The research method used in this research is an empirical legal research method. Trubaindo Coal Mining, in implementing the Regulations on Limited Liability Company Social Responsibility Obligations in the field of natural resources based on Law Number 40 of 2007 concerning Limited Liability Companies in West Kutai Regency, has implemented the company's corporate social responsibility by the program required by the people of Muara Begai Village. Meanwhile, the inhibiting factors that arise in implementing implementation are not being able to distinguish between needs and desires; there are several groups that prioritize personal interests rather than the people at large; of course, this will interfere with the company in grouping the right groups that require Corporate Social Responsibility. The lack of Human Resources cannot be denied as an inhibiting factor, and unforeseen thingssuch as natural disasters and floods make it impossible to carry out scheduled Corporate Social Responsibility programs

Implementation of Corporate Social Responsibility and its Impact on the Company's Reputation Agincourt Resources PT Martabe

Corporate Social Responsibility (CSR) has become the main focus for companies in the current global business era. PT Martabe, a gold mine in North Sumatra, Indonesia, operated by PT Agincourt Resources, shows a serious commitment to CSR by implementing various CSR programs. This research aims to understand the CSR initiatives that have been carried out by PT Martabe, their contribution to society and the environment, and their impact on the company's reputation. This research uses a descriptive method with a secondary research approach. Data obtained from sustainability reports and related literature. The research results show that PT Martabe has implemented CSR programs, such as donations for education and health, tree planting, and community business development. However, companies also face challenges, especially related to environmental issues and social conflicts.