Implementation Of CSR Research Articles

Legal Obligations of Mining Companies in the Implementation of CSR Based on Laws And Regulations

The mining sector plays a crucial role in Indonesia's economy by significantly contributing to national income and employment. However, mining operations can also result in adverse environmental and social impacts. This study aims to examine the legal responsibilities of mining companies in implementing Corporate Social Responsibility (CSR) as stipulated by statutory regulations. PT Bengalon Limestone serves as the case study for this research. Utilizing qualitative research methods with a normative and empirical legal study approach, the data collection method employed is a literature review. Collected data are analyzed through three stages: data reduction, data presentation, and drawing conclusions. The results show that PT Bengalon Limestone has a legal obligation to implement Corporate Social Responsibility (CSR) through several concrete steps. First, the company must carry out the Community Development and Empowerment Program (PPm). In implementing this PPM, PT Bengalon Limestone refers to the Decree of the Minister of Energy and Mineral Resources No. 1824/2018 which includes eight main programs. Furthermore, PT Bengalon Limestone is required to build and maintain public facilities and infrastructure, including road infrastructure which is an important access for the community's economy, and contribute to improving the quality of education and public health. Corporate social and environmental responsibility must be carried out in accordance with applicable legal provisions, including Law No. 25 of 2007, Law No. 40 of 2007, Law No. 4 of 2009, and Government Regulation No. 23 of 2010.

Navigating the Intersection of Input Tax Credit Restrictions and Corporate Social Responsibility in India

CSR is an important dimension of ethical and sustainable business practices, recent restrictions in the input tax credit under the GST regime pose important issues in the implementation of CSR. The article estimates the financial, operational, and reputational implications of the restrictions on ITC for the CSRs, calling on firms to adapt and innovate. They are strategies crucial for dealing with challenges concerning financial planning, prioritizing of only those initiatives with the best impact, collaboration, and advocacy can be done. Several strategic approaches can be applied by business to operate with the ITC provision on restrictions for CSR spending such as, enhanced financial planning, collaborative efforts, Innovating on CSR Approaches, Advocacy and Policy Engagement, Stakeholder Engagement and Communication, Business Strategy Integration with CSR, Diversification of Alternative Revenue Streams. Despite constraints in the regulatory environment, the commitment to CSR is very high, and it therefore brings about a positive influence on Indian society and sustainable development. The finding demonstrates that business implementing strategies for navigating ITC restrictions not only mitigate the financial strain due to ITC restrictions but also enhance operational efficacy to maintain competitive edge, improve financial health and strategic position.

Теоретичні засади формування корпоративної соціальної відповідальності в агробізнесі

The research paper aims to substantiate the theoretical foundations of corporate social responsibility, determine its place and role in modern economic science, and analyze the features of corporate social responsibility in agribusiness. In the article, we used the abstract-logical method to identify the theoretical foundations of the development of corporate social responsibility in agribusiness. Additionally, we researched the evolution of management practice and various approaches to interpreting the concept of “corporate social responsibility” using a monographic approach. We also used the method of analysis and synthesis to identify the key characteristics of corporate social responsibility and to distinguish the levels of corporate social responsibility in agribusiness. The article explores the development of “corporate social responsibility”. It defines a system of critical concepts, introductory provisions, and approaches that form the framework of corporate social responsibility. The concept of “corporate social responsibility” is theoretically interpreted and is commonly viewed as one of the elements of sustainable development. The article also discusses the specificities of using different approaches to interpret the concept of “corporate social responsibility” in management practice — elements of scientific novelty. A thorough analysis of the main characteristic features of corporate social responsibility was carried out, and the levels of corporate social responsibility in agribusiness were determined. The essential elements of internal and external corporate social responsibility in agrarian business were identified. Research has established that the most acceptable approach is that corporate social responsibility in agribusiness is considered the responsibility of an enterprise in the agrarian sector to its employees and other stakeholders (society, consumers, state authorities, public organizations, etc.), with which the organization interacts in the process own activity. The author has developed a mechanism for implementing the concept of corporate social responsibility in agribusiness. Practical relevance. Implementation of a mechanism for the implementation of social responsibility in agribusiness developed by the author in the activities of enterprises of the agrarian sector of the economy of Ukraine (based on the systematization of internal and external CSR with a division into reactive and strategic), which will contribute to the mitigation of already existing problems and negative consequences of the company’s activities and the successful implementation of the strategy CSR regarding the formation of a positive image of agrarian formations. Keywords: social responsibility, corporate social responsibility, corporation, the concept of implementation of state policy in the sphere of promoting the development of socially responsible business in Ukraine, agribusiness, and the mechanism of implementation of the concept of CSR in agribusiness.

Cross-Country Difference and CSR Implementation in MNE Subsidiaries

Cross-Country Difference and CSR Implementation in MNE Subsidiaries

Why and How Identification Matters for CSR Implementation: A Comparative Case Study of Four MNEs

Why and How Identification Matters for CSR Implementation: A Comparative Case Study of Four MNEs

IMPLIKASI AMALAN TANGGUNGJAWAB SOSIAL KORPORAT BERASASKAN KAEDAH AL-UMŪR BI MAQĀṢIDIHĀ

The implementation of an act of worship must be based on intention. Intention is a decision of the heart to do an action or deed. The concept of intention in corporate business is able to meet the needs of society and religious demands. This study aims to examine the value of worship in corporate social responsibility (Corporate Social Responsibility) from the perspective of philanthropy by applying the al-umūr bi maqāṣidihā method. The methodology of this study is qualitative and analyzed using document analysis. Philanthropy is also often associated with a philanthropic or helpful attitude that is long-term synonymous with the concept of waqf in Islam, which is more focused on long-term giving that leads to the root of the problem, which is the cause of poverty or inequality, and provides long-lasting benefits in this world and the hereafter. However, to what extent should the value of actions such as the implementation of CSR from the perspective of philanthropy be recognized as an act of worship in the eyes of Allah s.w.t? The results of the study found that the intention of implementing CSR with the expectation of worldly benefits that do not conflict with the Sharia, according to the concept of tasyrīk fi al-niyyah between worship and things that should not be an offense with the Sharia but rather the condition is the priority of the intention with the purpose and goal of seeking the pleasure of Allah s.w.t overcome the intention to gain or benefit from the world.

The Impact of CSR Implement Modes on Sustainable Supply Chain Pricing and Green Decision Making

Green transformation is an effective way for supply chains to achieve sustainable development. In the heterogeneous substitute product coexistence environment, it is valuable to explore the motivation behind CSR implementation as well as the advantages and differences associated with different members’ CSR implementations. In this study, we consider that the manufacturer produces both green products and ordinary products that are substitutes for each other and construct a CSR-absence scenario (Model N), a retailer implementing CSR scenario (Model R), and a manufacturer implementing CSR scenario (Model M). Applying a game-theory-based method, we obtain the optimal pricing, green decision, and supply chain profit under different scenarios. We analyze the effects of consumers’ green preference, green product function coefficient, and CSR level on decision making and performance. Through comparison and numerical analysis, we find the following: (1) Although the CSR behaviors of the manufacturer and the retailer squeeze the market demand space of the ordinary products, the greenness of the green product increases, and the retail price decreases. This not only enhances the consumer surplus of green products but also increases the profit and social welfare of the supply chain system. (2) The eco-friendliness of green products, product demand, and social welfare levels are the highest when the retailer implements CSR, followed by when the manufacturer implements CSR, and are the lowest in the CSR-absence scenario. In addition, the following retailer can enhance both its and the manufacturer’s profits through implementing CSR within a reasonable range. (3) The numerical analysis results show that, when the functional attributes of the green products meet a certain level, supply chain members implementing CSR does not affect consumers’ choice of green products.

Implementasi CSR Perusahaan Kawasan Industri Kimia PT. Chandra Asri Petrochemical.Tbk Di Kecamatan Ciwandan , Kota Cilegon

The emergence of gas through chimneys in Cilegon City, especially in the Ciwandan Area, has driven social, social and monetary transformation. The rapidly growing industry has changed the social and monetary order of an area that has been recognized as an agrarian culture into a modern culture. The existence of large organizations that utilize natural resources in Ciwandan has increased the hopes of the surrounding community for an increase in wages, through the Corporate Social Obligation (CSR) program. Therefore, the examination tries to uncover elements of CSR implementation in the PT. Chandra Asri area. This investigation is driven by interpretation techniques with emotional thinking as a context-oriented examination. Data collection is carried out through hierarchy collection, integrated discussions, and documentation studies. Meanwhile, the sources of the research include pioneers of the city corridor, city and regional government officials, pioneers in the areas around the current area, and CSR implementers of PT. Chandra Asri, The results of the examination show that CSR training has been carried out by PT for some time. Chandra Asri at least when he was still under joint administration with medical staff, especially those related to assistance in the field of government, including health, education, social and activities in the field of government. The desperation of this examination gave rise to problems that occurred at PT. Chandra Asri, will be fully responsible for things that hinder the environmental climate. Because after air pollution by these substances occurs, its occupants experience diseases such as shortness of breath, weakness, stability and disease. The purpose of this study, researchers can understand and know the response of PT. Chandra Asri, to the surrounding community affected by chemicals and gas leaks carried out by PT. Chandra Asri.

Implementasi Creating Shared Value (CSV) Untuk Membangun Bisnis Berkelanjutan di Indonesia

Corporate social responsibility has come to be an important a part of enterprise practices, aiming to contribute to community development and environmental maintenance.However, in practice, CSR implementation often fails to yield optimal results for companies, especially in the long term and indirect economic benefits. In response to this challenge, the concept of Creating Shared Value (CSV) emerges as an innovative paradigm shift, focusing on creating shared value for all stakeholders, including the companies themselves. State-Owned Enterprises (SOEs) and private companies in Indonesia are beginning to adopt and implement this CSV approach, demonstrating their commitment to sustainable development that provides long-term benefits for society, the environment, and economic growth. Thus, the use of the CSV concept offers opportunities for companies to enhance their contributions in creating broader positive impacts, while strengthening their position in a society and market increasingly attentive to social and environmental issues.

Comprehensive Board of Commissioner Diversity and Corporate Social Responsibility Disclosure in Indonesia

This study examines the effect of comprehensive board of commissioner diversity (BOC_DIV) and corporate responsibility (CSR) disclosure for listed companies in Indonesia from 2019 – 2020. The implementation of CSR is growing in emerging markets, including Indonesia. In the context of the dual board system in Indonesia, the role of the board of commissioner is vital to address the growing CSR issue through their monitoring and supervising functions. We based our study on Indonesian-listed firms across industries. However, we exclude the financial sector due to different policies. Multiple Regression is employed to investigate the relationship, and the Generalized Method of Moment (GMM) model is executed to identify whether our model falls into the endogeneity problem. The results showed that several Board of Commissioner characteristics (such as size, independence, and gender) are positively associated with CSR disclosure. After testing for the endogeneity problem, the findings remain similar. We examine several dimensions of the board of commissioner diversity on non-financial outcomes, especially CSR disclosure, in the context of developing countries where a dual board system is implemented.

Formation of models of corporate social responsibility of poultry enterprises based on marketing

The purpose of the research paper is analysis of the main provisions of corporate social responsibility in the US and the implementation of CSR in the poultry industry. Research methodology. The theoretical and methodological basis of the research was the dialectical method of cognition, fundamental provisions of economic theory and marketing management, and scientific works of domestic and foreign scientists on the problems of corporate social responsibility. The following methods were used in the research process: monographic (studying the experience and features of CSR formation based on marketing), analysis and synthesis (studying the current state and trends in the development of CSR of poultry enterprises); abstract-logical (when studying publications on the topic of the dissertation, when interpreting the results obtained); theoretical generalization and comparison (with theoretical generalization and formulation of conclusions, arrangement of terminology); economic analysis (to analyze and assess the state of CSR development at domestic and foreign poultry enterprises); structural and logical (to identify relationships between CSR elements), graphic interpretation (when processing CSR statistical data of MHP PrJSC). Research results. An analysis was conducted on the main provisions and principles of corporate social responsibility models in Europe, America, Japan, and Britain. The research also involved a comparative analysis of the primary indicators of corporate social responsibility of MHP JSC and Purdue Farm. The data used for this analysis was obtained from the World Benchmarking Alliance. Elements of scientific novelty. A harmonized model of corporate social responsibility for Ukrainian poultry enterprises was developed, considering the CSR experience of the European Union, the United States, and Great Britain. Practical relevance. The comparative analysis of corporate social responsibility indicators of PrJSC "Myronivskyi Hliboprodukt" and Perdue Farm highlights areas for improvement in the CSR strategy of PrJSC "MHP". Keywords: corporate social responsibility; European, American, Japanese, and British models of corporate social responsibility; harmonized model of corporate social responsibility of Ukrainian poultry enterprises; key indicators of corporate social responsibility; PJSC "Myronivsky Hliboproduct"; Perdue Farm; holistic marketing.

Doing great by doing good: organizational Pao culture and its CSR effect

PurposeThis paper explores the mechanism of organizational Pao culture in an Oriental cultural context and its impact on CSR implementation and outcomes.Design/methodology/approachThree short cases are presented to reveal how the traditional Chinese Pao culture influences CSR implementation and outcomes in Chinese firms.FindingsThe findings suggest that the traditional Chinese Pao culture is the driver behind the value orientation of the norms of passing on favors and doing good deeds will be rewarded. Knowing this can help leaders in such organizations to incentivize member participation in building organizational Pao culture.Practical implicationsThrough the collaborative construction of the core of Pao culture and external evaluation standards of corporate social responsibility, enterprises can thus achieve the dual goals of self-development and social benefits.Social implicationsEnterprises and managers can be encouraged to draw management wisdom from the essence of cultural norms, so as to achieve the goal of realizing the interests of all CSR participants.Originality/valueThis paper emphasizes the dynamics and outcomes of CSR implementation in the context of the traditional Chinese Pao culture and expands the boundary of CSR research beyond a Western cultural setting.

Проблемы реализации принципов социальной ответственности бизнеса в России

Business social responsibility is a form of self–regulation of business, which is aimed at achieving social, environmental, and philanthropic goals jointly with society and at the same time contributing to strengthening the brand's reputation. The principles of Business Social responsibility (SOB), or corporate social responsibility of business organizations, are now steadily spreading around the world, involving new countries and organizations - from small enterprises to multinational companies. Although the principles of the SOB are uniform, they acquire the characteristics of the country whose companies implement them in their activities. Priorities in the development of the state, the political structure, the state of the economy in the country, and key global problems leave their mark. In Russia, the concept of CSR has appeared relatively recently, at the moment there is an active process of forming an integrated approach to this phenomenon, which causes the emergence of a significant number of problems related to various aspects of the process under consideration. The purpose of the study is to analyze the dynamics of the development of social responsibility of Russian business through the prism of non–financial reports provided and to formulate the main problems of CSR implementation at the present stage. Research results: the concept, essence and basic principles of corporate social responsibility are considered, the main stages of the formation of CSR principles in Russia are studied. The dynamics of the provision of non-financial reports over the past 10 years has been analyzed, the structure of the submitted reports has been evaluated by industry characteristic of companies and by the share of organizations providing reports on a regular basis. The main disadvantages of the introduction of CSR principles from the point of view of entrepreneurship are studied. The main problems of CSR implementation at the current stage of development of the Russian economy are formulated and disclosed in detail. In the final part of the work, the main advantages of forming an integrated approach to the concept of CSR at the national level are formed, the main advantages of this process are presented.

Employee perceptions of hotel CSR initiatives and job satisfaction: exploring organizational identification, psychological contract fulfillment and attachment styles

PurposeThis study offers an empirical framework for how hotel employees CSR perceptions affect their job satisfaction by incorporating the parallel mediating roles of organizational identification and psychological contract fulfillment. In addition, it examines the moderator effects of employees' CSR-induced attributions on the constructed mediated model, providing a powerful lens through which to evaluate when and how employees' CSR perceptions influence organizational identification and psychological contract fulfillment.Design/methodology/approachThe study use PLS-SEM techniques to analyze a sample of 520 employees from 49 luxury hotels with 4–5 stars in Khanh Hoa province, Vietnam.FindingsThe results show that CSR positively influences job satisfaction through the mediating role of psychological contract fulfillment and organizational identification. Besides, attachment styles also play moderator role in the relationship between CSR and psychological contract fulfillment/organizational identification.Practical implicationsThe discoveries elucidated within this research endeavor proffer actionable discernments to be earnestly contemplated by professionals entrenched in the hotel industry, earnestly aspiring to ameliorate the contentment of their workforce and, concomitantly, augment the overarching efficacy of their organizational operations.Originality/valueThis study provides human resource departments with insights and suggestions for maximizing the efficacy of CSR implementation in the hotel industry.

Inconsistencies of CSR Regulations in the Law Limited Liability Company in Relation to Justice Values

The discussion in this journal is built on the inconsistencies in the regulations regarding CSR in Article 74 of Law Number 40 of 2007 concerning Limited Liability Companies, namely: First, the implementation of CSR is mandatory for companies that carry out their business in the field and/or related to natural resources. Second, the CSR funding system is voluntary. The purpose of this research is to find answers to the implications arising from the main problems mentioned above, namely: First, what are the legal implications in relation to justice from the inconsistency of regulations regarding CSR? Second, what is the ideal concept of CSR regulation? The research method used in this research is: descriptive normative research with a legal approach, legal theory and doctrine, and legal comparison. Research Results and Discussion: First, the implications of inconsistencies in CSR regulations in the Limited Liability Company Law can have an impact on the law enforcement process not being optimal in terms of justice, benefit and legal certainty as well as giving rise to unclear norms in relation to the CSR funding system which results in injustice for the community as the beneficiary CSR. Second, a more ideal concept of CSR regulation is: according to John Rowls’ Theory of Justice, if CSR funding sources are calculated from a portion of the Company’s profits, and according to Aristotle’s theory of justice, then the CSR funding system should be calculated as a percentage of the Company’s profits based on the principle of proportional equality between retention rights for Companies and the rights of the community as recipients of CSR benefits.

Corporate social responsibility in marketing perspective

This research is qualitative research which aims to find out what forms of CSR implementation exist in domestic companies in East Java, the benefits for companies in implementing CSR and how CSR influences marketing. Respondents in this research were domestic companies in East Java. Data collection in the field was carried out using survey methods. After the data was obtained, data triangulation was carried out. Data analysis includes three components, namely data reduction, data presentation, and drawing conclusions. The research results found that the CSR programs implemented by companies on average were almost the same, namely helping to solve problems in the environment around the company. From implementing this CSR, the Company obtains several benefits, although they are not felt instantly at that time, namely increasing the company's goodwill so that stakeholders can feel the benefits. In the long term, the presence of goodwill and trust from the public will have an influence on customers and potential customers, namely attracting interest in buying the company's products or services. In the long term, this can increase the company's turnover so that the company can achieve its goals.

Indikasi Kegagalan Pembangunan Berkelanjutan dari Implementasi Program CSR

The presence of multinational companies entering Indonesia has both positive and negative impacts on the communities around the company. The positive impacts that arise include the emergence of new jobs, new economic growth. The negative impacts that arise include environmental damage, pockets of poverty, crime and others. Efforts made by the company to reduce the negative impacts resulting from company activities through CSR programs. The CSR program run by the company adheres to a sustainable development approach where the company's activities do not interfere with the continuity of life for the next generation. A popular approach is the triple bottom line, namely a balance between people, planet and profit. In reality, the activities carried out through the CSR program have not had a positive impact on society, in fact there are still many negative impacts. This article attempts to examine why the implementation of CSR carried out by companies has not been able to provide positive results to society, especially in sustainable development efforts, what factors are behind sustainable development not being realized. The research method usesSystematic Literature Review (SLR). The results and discussion are that the existence of multinational companies in Indonesia in processing natural resource wealth does have big implications. The CSR concept that is developing with the idea of ​​sustainable development is a breath of fresh air in the development of this nation. But in reality, the CSR program that was implemented then fell short of expectations. The sustainable development campaign promoted by the company in the form of CSR is still limited to perpetuating the company's interests. The idea of ​​strong capitalism by multinational companies must be controlled by this country, especially the role of government and civil society.

Controlling social problems and environmental changes through sustainability: Evidence from Indonesian beverage companies

The purpose of this study was to better understand how businesses anticipate reducing societal resentment and environmental change as a result of exploitative activities that damage the environment. The present study used a qualitative descriptive methodology to investigate the operational sustainability practices within beverage companies. The researchers employed Nvivo qualitative data analysis software, specifically version R 1.6.1, to effectively organize the interview data. This study demonstrates that CSR program execution does not solely rely on donations, which really makes the community dependent on the assistance given. The business has taken steps to carry out CSR in a sustainable way in order to promote community welfare and environmental sustainability in the future. In conclusion, this company has completed fifteen of the United Nations' (UN) sustainable development goals (SDGs). In order for stakeholders to properly reap the rewards of CSR, this research can offer an overview of the procurement of CSR programs for other companies. This study can provide an overview of the procurement of CSR programs for other companies so that the CSR received by stakeholders really feels beneficial. This study provides additional insight for subsequent researchers in the form of findings and information on the topic of CSR implementation, but the object studied is different.

Corporate social responsibility: Current state and future opportunities in the forest sector

AbstractCorporate social responsibility (CSR) remains a critical topic for the forestry sector due to increasing societal expectations about the sustainable use of forests. This paper presents an updated review of the history, current state, and future opportunities for CSR in the forest sector. Drawing from cases of CSR in practice, the review focuses on CSR's role in firms' performance and reputation capital. As opposed to popular theoretical conceptualisations, firms' choice of CSR criteria, indicators, and implementation tools remain heavily weighted toward environmental concerns. Our findings suggest that CSR benefits a firm's reputation, but the review is less categorical on CSR's more direct or tangible effects in the short‐ or longer term. The review thus identifies progress in the field but concludes that opportunities exist to exploit CSR in the forestry sector more thoroughly.

Assessing Indonesian Community Development and Empowerment Program for Mandatory CSR Implementation in Mining Industry

Assessing Indonesian Community Development and Empowerment Program for Mandatory CSR Implementation in Mining Industry