Implementation Of CSR Research Articles

Еволюція розвитку інструментів корпоративної соціальної відповідальності

The paper offers a comprehensive overview of the main tools of corporate social responsibility and their impact on the company’s reputation. In the context of this study, it was identified that the main global areas of corporate social responsibility are social program development, volunteering and environmental protection, charity and sponsorship. According to the groups of influence on stakeholders, these CSR implementation tools have conditionally been divided into three blocks. The first one is more aimed at the internal audience. We define volunteering and environmental protection as common by their impact for both external and internal audiences. Charity and sponsorship have more impact on external stakeholder groups. At certain points of the implementation of social responsibility programs, these areas can complement each other. The knowledge of foreign experience makes it possible to add such block as brand identity to these commonly used tools, which is an important tool for promoting the company as a whole and uniting the company into a single organism. The tools such as labels, codes of conduct, and certificates help to ensure trust in the quality of the product, establish trust with the target audience, and become an integral part of the company’s corporate social responsibility. Inspection of the fulfillment of the undertaken obligations of social responsibility and detection of violations in compliance with such responsibility by the internal departments of the company and external organizations extends the boundaries of the areas of corporate social responsibility. In this context, the method of audits becomes an important component of corporate social responsibility. PR tools serve to build understanding and interconnection between stakeholders and companies that position themselves as socially responsible.

CSR Notions in Supply Chain Operations: A Case Study of UAE Organisations

CSR is contextual and organisations are likely to respond differently to issues they consider important to various groups of stakeholders. This would imply that although the concept of CSR is an acceptable notion, standardisation of initiatives across organisations, industries and regions would be shrouded with discrepancies and inconsistencies. Transformative business models necessitate innovative CSR modelling that will provide supply chain managers with sufficient scope for enhancement of stakeholder value. Businesses appear to respond in a variety of ways to CSR demands and stakeholder pressure. This article aims to investigate the notions of CSR in organisations within the UAE, thereby providing a platform for Business Organizations (profit and not-for-profit) to formulate CSR agenda for their supply chain managers. The results from this analysis will enable managers to be equipped with knowledge of the underlying CSR themes, thereby empowering them to apply the right tools & techniques – in fulfilment of the very core attributes of responsive and compliant CSR. A case study design was adopted using selected organisations in the UAE and a semi-structured questionnaire was administered. A comparison was to be made to establish the key determinants of CSR issues within UAE organisations. The study makes a significant contribution to the specialist body of knowledge by providing insights into organisational CSR practices in the UAE from a stakeholder perspective. Adoption of stakeholder theory for strategic CSR to determine the materials issues for CSR implementation. Practitioners and supply chain managers can model their CSR plans around this theory for sustainable supply chain management and social responsiveness.

우리나라 해운선사의 사회적 책임활동 선행요인이 직무만족에 미치는 영향에 관한 연구

기업의 사회적 책임에 대한 중요성이 커지면서 다양한 산업에서 그 성과를 규명한 연구들은 활발하게 이루어져 왔으나, CSR을 이끄는 선행요인에 관한 연구는 매우 제한적으로 이루어져 왔다. 본 연구는 CSR이 당면과제로 부상하고 있는 해운선사를 대상으로 CSR의 실행에 영향을 미치는 조직 내·외부 요인을 실증적으로 규명하였다. 국내 해운선사 43개 기업을 대상으로 Smart PLS 3.0과 SPSS 18.0을 이용하여 분석하였다. 분석결과, 선사의 조직 내부 요인으로 CSR에 대한 기대, 최고경영자의 지원, 재무적 자원은 모두 CSR실행에 긍정적인 영향을 미치는 것으로 나타났다. 다음으로 선사의 조직 외부 요인으로 규제변화, 화주의 요구수준은 선사의 CSR 실행에 긍정적인 영향을 미치는 반면, 경쟁사의 대처수준은 기각되었다. 선사의 CSR실행은 종업원들의 직무만족도를 높이는 것으로 나타났다. 이러한 결과는 국내 선사들의 CSR 실행력을 높이기 위해 어떤 요인들이 동인으로 작용하는지 실증적으로 규명하였다는데 의의가 있다.

Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Sektor Pertambangan Batubara Yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2017-2018)

Disclosure of the implementation of CSR is useful for making financial reports and analyzing the extent to which the company cares about running its business. The higher the level of profitability achieved by the company, the stronger the relationship between social disclosure and company value. This study aims to determine whether Corporate Social Responsibility influences the value of the company in the coal sector companies listed on the Indonesia Stock Exchange and knows whether profitability can strengthen the effect of Corporate Social Responsibility on the value of the company in coal mining sector companies listed on the Indonesia Stock Exchange This research includes quantitative descriptive research. The population and sample of this study are annual report data and financial reports on financial statements of coal mining sector companies listed on the Indonesia Stock Exchange for the period 2017-2018. The analysis uses path analysis (path analysis) which is assisted by WarpPLS software. Partial Least Square (PLS).The results of the study show that Corporate Social Responsibility has no effect on company value and Profitability as a moderating variable turns out to be able to moderate (strengthen) the relationship of CSR with company value.

Family Leadership and CSR Decoupling: Founder-Descendant Differences of Socioemotional Wealth

The differences between family firms and nonfamily firms have gained increasing scholarly attention in the field of management, and socioemotional wealth has been argued as the main source of family firm distinctiveness. However, previous researchers have paid little attention to the heterogeneity in socioemotional wealth across family firms. Moreover, little is studied about the generational differences between founder-led family firms and descendant-led family firms. In this study, we address this gap by focusing on how these differences in family leadership are reflected in the gap between firms’ rhetorical CSR policies (CSR talk) and their substantive CSR implementation (CSR walk), which we refer to as CSR decoupling. We argue that the founders of family firms are distinct from descendants regarding three aspects: affective attachment, cognitive identification, and social concern. Our findings reveal that the relationship between socioemotional wealth and CSR decoupling is contingent on family generations. Family ownership decreases CSR decoupling only in founder-led family firms, while it increases CSR decoupling in descendant-led family firms. We discuss our contributions to research at the interaction of family business and CSR.

KEWAJIBAN TANGGUNG JAWAB SOSIAL PERUSAHAAN (CORPORATE SOCIAL RESPONSIBILITY) DI INDONESIA: ANTARA LEGAL OBLIGATION ATAU MORAL OBLIGATION

Corporate Social responsibility is the corporate social responsibility of the Community and the environment beyond economic responsibility. Corporate Social Responsibility is initially based on ethical and moral values, i.e. the company is considered unethical when enjoying great gains, while the environment is broken and the community is ignored or harmed by its rights. The implementation of CSR in Indonesia began at the time of Law No. 40 year 2007 about the limited liability company. However, the implementation of the CSR stipulated in Article 74 Act No. 40 year 2007 concerning the limited liability company shall cause inconsistency with the preceding provisions, as stipulated in article 1 Figure 3 of Law No. 40 year 2007 on Limited liability company. This is seen from the difference of basic concept to the social responsibility of the original social responsibility (moral obligation), as stated in article 1 Number 3 UUPT, become legal obligation (legal obligation) in article 74 Law number 40 year 2007 about the limited liability company. In addition, no provisions on sanctions for those who do not implement CSR in Law No. 40 year 2007 about the limited liability company also provide legal uncertainty in the implementation of CSR.

STRATEGI PENGELOLAAN MODAL CSR UNTUK PENINGKATAN KESEJAHTERAAN MASYARAKAT

The focus of the problem in this study is the assessment of health assessments by analyzing the performance of managers and managers, the strategy in developing the BMT Swadaya Indigenous in community empowerment cooperation program with PT. Holcim Indonesia, seen from the influence on improving the welfare of Klapanunggal people.� The approach used in this research is by searching and collecting data, as well as library study which concerns the theories about micro finance institutions, syari'ah financial services products and others related to BMT Swadaya Indigenous with various existing patterns. Processing and data analysis in this study using qualitative descriptive analysis method to measure the analysis that includes characteristics, behavior and financing system. In this case we use SWOT analysis (Strengths, Weaknesses, Opportunities, and Threats).� Based on the results of data analysis conducted in this study gives the conclusion that corporate social responsibility can give effect to the improvement of people's life welfare. This happens because in the CSR capital participation can minimize the social issues that are warm in the community. CSR contribution in community economic development is to involve all components of society in corporate CSR activities. This has been done by PT. Holcim Indonesia by initiating the establishment of BMT Swadaya Indigenous through fund participation as revolving capital of empowerment to the community has illustrated the success in the implementation of corporate CSR. And based on the results of data analysis and discussion that has been done in the previous chapters, the General Level of Health Performance BMT Swadaya Indigenous included in the category Fair Enough.� Based on the research findings BMT SP need to improve efficiency, reserve fund disbursement is more proportional, it takes a policy strategy that is more concerned with local values of the community and the need for participation of all levels of society and expanded so that parties who have never get CSR program the company can feel also corporate CSR activities .

Implementasi Corporate Social Responsibility Dan Dampaknya Terhadap Kinerja Keuangan

The purpose of this research is to find out the form of CSR implementation implemented by the St. Regis Bali Resort and to find out the impact of implementing CSR on hotel financial performance. The type of data used is qualitative data, with primary and secondary data sources. Primary data in the form of interviews, and secondary data in the form of hotel financial statements for several periods before and after conducting CSR. The technique of collecting data is by interview, observation, and documentation. The results of the study show the hotel The St. Regis Bali Resort applies several forms of CSR, namely (1) social sector, (2) environmental field. CSR has a positive impact on financial performance, seen from the increase in the number of sales. Increasing the number of sales, it will affect sales and income which will affect the level of profit.
 Keywords: Corporate social responsibility, financial performance, CSR.

MODEL PENGEMBANGAN EKONOMI LOKAL BERDASARKAN CORPOORATE SOSIAL RESPONSIBILITY (CSR) INDUSTRI DI WILAYAH INDUSTRI KOTA CILEGON

The long-term goal of this research is to build local economic strengths that synergize with the growth of sustainable industries in the Cilegon industrial area. The specific target to be achieved is to form a model of an effective and oriented CSR program for community development (short term and long term) that can be a guide / guide to the implementation of CSR of large industrial companies at the local and national level, and formulate a model for local economic development ideal, equitable, and empowering oriented on the basis of industrial CSR. Research is located in the Cilegon Industrial area and carried out using qualitative research methods. The method of data collection is realized by combining triangulation techniques (observation, in-depth interviews and literature studies) with joint study techniques (jisam). The results of the study indicate that the complexity of the form of relations between industry and local communities has led to the implementation of CSR not yet synergizing with the development of the local economy. There are problems with the incompatibility of forms and implementation of CSR programs with the demands of the community

PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA

The implementation of CSR in the context of Islam is seen in Islamic Social Reporting or ISR. However, the reporting of Islamic Social Reporting (ISR) in practice and its disclosure is still voluntary. This is due to the absence of standard syariah standard that regulates the reporting of Islamic CSR. The standards for disclosure of sharia CSR issued by the Accounting and Auditing Organization for Islamic Financial Institution (AAOIFI) can not be used as a standard of CSR disclosure because it does not mention all CSR related items that a company must disclose. The purpose of this study is to determine the factors that affect the disclosure of Islamic Social Reporting (ISR) on companies listed in the Sharia Indonesia Sharia Index (ISSI) in 2013-2015. Factors used in this study, among others: the size of the company, profitability, and environmental performance. The research population is a company registered in Indonesia Sharia Sharia Index (ISSI) in 2013-2015, with sampling technique using purposive sampling. Analyzer uses multiple linear regression, which previously will be tested classical assumption which include: test of normality, multikolinearitas, heteroskedastisitas, and autokorelasi. The results showed that firm size influenced the disclosure of Islamic Social Reporting (ISR), while profitability and environmental performance had no effect.

Corporate social responsibility: a value-creation strategy to engage millennials

PurposeThe purpose of this short piece is to share ideas on value creation strategies to engage millennials at work. This is in the context of changing requirements and expectations of younger workforce.Design/methodology/approachThe paper offers the viewpoint of this author which is backed by recent findings and surveys.FindingsCorporate social responsibility (CSR) has been instrumental in creating value and growth for businesses; however, Deloitte’s recent survey (2018) indicates that the younger generation of millennials are expressing grave misgivings about the true intentions and motivations surrounding a company’s CSR policy and ethical conduct. This piece offers three perspectives on CSR implementation strategies which are useful guidelines to generate enhanced value in the changing times.Originality/valueBusinesses have to be flexible and responsive by adopting appropriate CSR strategies in order to remain relevant and competitive. The three models in this viewpoint will help business managers to enhance engagement, create value, and build their businesses for stakeholders and wider society. Most importantly, these strategies will help in gaining millennials’ losing trust on businesses and streamlining strategic direction.

Socially Responsible Identity: Linking Corporate Social Responsibility, Strategic Implementation and Quality Performance

Current research analyzes the impact of strategic implementation of CSR in the projection of socially responsible identity which has positive effects on the quality performance of the organization. Based on extensive literature review, theoretical framework was developed to analyze the role of CSR in projection of socially responsible identity and its impact on quality performance. For this purpose, non-probability sampling procedures were applied for data collection. Statistical tests like pearson’s correlations and regression analysis has been used to analyze the impact of socially responsible identity on quality performance of the organization. Findings of the study showed that CSR dimensions helps out in projection of SRI, If these dimensions are implemented strategically and largely this contributes in the quality performance of a corporation in long term thus qualifying the notion that CSR is a strategic investment that has trickledown effect can be seem over the period of time.

PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS dengan INFORMASI AKUNTANSI SEBAGAI VARIABEL MODERASI (Studi Empiris Perusahaan Go Publik di BEI)

The purpose of this research is to know the influence of corporate social responbility of the profitability of the company with its accounting information as a moderating variable. This research was conducted on the Indonesia stock exchange in the fiscal year 2011 and 2012. Determination of the sample using a purposive sampling method so that derived 68 observations. Statistical analysis including classical assumptions and test the feasibility of the model. Testing the influence of variable pemoderasi in this research hypothesis was tested with a moderated regression analysis (MRA) which is a special application of linear multiple regression. Based on the research results and discussion it can be concluded that although the corporate social responbility proven does not affect the company's profitability with the power of accounting information as a moderating variable but many benefits derived pelaksanan company with corporate social responsibility, among others, products are increasingly preferred by consumers and companies are of interest to investors. Corporate social responsibility can be used as a tool of marketing recently for the company when it implemented sustainable. However, by implementing CSR, corporate image will be the better so that consumer loyalty higher. Along with the increasing consumer loyalty in a long time, then the sale of the company will be more improved, and in the end with the implementation of CSR, expected level of profitability the company also increased

Analyzing and Developing Corporate Social Responsibility

CSR is the obligation of businessmen to follow specific policies for making decisions or to do certain actions with the purpose of recognizing the need of society or any ethical factor to be followed in the entity. It is also for mangers to have responsibility for the public good, where that includes investigating whether the action is effective and contributes in promoting the public good and for advancing the basic societal beliefs to manage and contribute in its stability, harmony and strength. Corporate managers are normally appointed as being public trustees. The UAE offers insights into CSR because other Middle Eastern countries have not adopted the concept as quickly as the UAE. One indication of CSR in the UAE is its transparent firms. This article explores the current stage of CSR implementation in Arab countries, with special attention given to the UAE. An in-depth study was conducted to explore CSR implementation among local managers. Primary data from 198 questionnaires and case studies were analyzed to obtain valuable insights into the current state of CSR in the UAE. Key concepts are highlighted regarding the definition and practices of CSR in the UAE. Secondary data from both western and eastern cultures was also analyzed to examine the extent of adoption and adaptation of CSR and corporate philanthropy from multiple perspectives. Findings suggest all organizations, both local and multinational, must consider environmental and stakeholder interests in order to become global. Some confusion appears to exist between the concept of philanthropy and CSR. Some CSR highlighted by firms includes following regulations effectively and efficiently, adopting environmentally friendly business processes, organizing seminars, and creating awareness of the concept among peers. Although CSR is maturing in the Middle East, UAE firms need to improve CSR to compete with the practices that have become the CSR standard in western countries. In the last few years, governments and local organizations have strictly enforced business ethics and environmental regulations to support the growth of CSR in the country.

Corporate Social Responsibility Based on Essential Awareness

This study tries to investigate the relevance of the implementation of CSR based on the values of awareness related to governance, financial performance, and ihsan spirit. The manager of Islamic banks as respondents. They are given the freedom to determine opinions or opinions according to what they experience with a range of assessments 1-5. In order to get accurate information, trials, validity tests, reliability tests, data editing, data tabulation, linearity assumption tests, and data analysis through generalized structured component analysis (GSCA). Governance characterized by sharia concepts encourages awareness-based CSR implementation. If good governance, good financial performance, and strong spirituality, then awareness of implementing CSR is getting higher. Photographs of awareness of implementing CSR are not limited to accommodating the interests and needs of stakeholders as sounded by stakeholder theory and not merely explaining the behavior of boundaries and norms of society such as pulses theory, but behind the awareness of giving there is the power of giving that is a new spirit and the company is on the hill of victory. Indicators used are based on sharia concepts. CSR has intrinsic awareness not found in conventional companies and banks.

Impacts of Transformational Leadership on Effective Implementation of CSR 2.0 – The Case of Croatia

Lack of confidence in businesses, lack of transparency and new demands from various interested and responsible stakeholders calls for the application of new leadership styles that encourage simpler, faster and effective implementation of socially responsible practices in the organization. There are many definitions of leadership as it means different things to different people. Leadership is about setting vision, empowering, inspiring and influencing people and reaching the set goals. Leadership is not a synonym for management. Corporate social responsibility requires finding the appropriate balance of economic, ecological and socio-cultural determinants in any organizational system. It is important to develop and nurture leadership style that leads to healthy implementation of socially responsible practices and promotes positive organizational culture. Poor leadership brings a plethora of negative consequences. Transformational leadership, with more supportive and responsive leaders, boosts the transition towards Corporate Social Responsibility 2.0 or the so-called systematic or radical corporate social responsibility - a concept introduced and investigated by Visser (2012). This article analyses, evaluates and discusses CSR 2.0 and presents perspectives of senior level managers (hotel managers) on the concept of CSR 2.0. Hotel managers from the biggest Croatian hotel companies were interviewed. Author elaborates the applied leadership style and the interrelatedness of CSR 2.0 with the transformational leadership that can be seen as Leadership 2.0. Author further argues the importance of transformational leadership for the effective implementation of CSR 2.0. A set of required leadership competences for adopting and successfully implementing and/or reaffirming corporate social responsibility 2.0 is presented.
 Keywords: Corporate Social Responsibility 2.0, Transformational leadership, tourism, Croatian hotel companies

CSR Implementation in the Marshal Office of the Lodzkie Voivodeship

The objective of this study is to present innovative solutions in the area of corporate social responsibility introduced in the Marshal Office of the Lodzkie Voivodeship. Particular attention has been paid to the innovative nature of the introduced activities. The theoretical part of the article describes the essence and concept of social responsibility and its impact on the image of the organization. The research part of the article is based on the results of own research on selected activities of social responsibility on the example of a chosen office. The article underlines the significant role played by the implementation of good business solutions in the presented area in public administration.

KEARIFAN LOKAL TRI HITA KARANA DALAM PROGRAM CORPORATE SOCIAL RESPONSIBILITY

Extant research has confirmed that influence of local factors (social, cultural, political and economic) on the implementation of CSR across worldwide. The rise of conflict between firms and communities emphasizes the understanding of socio-cultural aspects in the context of communities. This study aimed to explore the effects of Tri Hita Karana local wisdom on the CSR initiatives through a case study in Aqua Danone, Bali. This study has employed a qualitative paradigm where in-depth interviews were conducted with local community members, local community leaders, NGO employees, and managers who are involved with CSR initiatives and strategies on daily basis. Secondary data such reports about CSR programs were also employed in this study. The finding shows that local wisdom of Tri Hita Karana (THK) that integrated worship, man and nature has been adopted as a CSR guidance and appears across all levels of CSR starting from the program planning phase and going through the preparation of strategies until the process of implementation and control. This study also concluded that CSR program should consider local forums such as sangkep (routine meeting held by the village) and the enforcement of local rules (pararem) to engage the local communities to run it sustainably. This research recommends the application of local wisdom relevant to CSR implementation.

The role of corporate identity in CSR implementation: An integrative framework

This paper investigates the relationship between corporate identity (CI) and CSR and describes how CI can underpin the development and implementation of CSR initiatives; thus helping to clarify how best to implement CSR in business practice. Empirical findings derived from interviews with senior executives in leading UK-based companies reveal the steps that firms take to develop and implement CSR initiatives. The study provides a framework which directs management attention to key CI elements and practices, both strategic and operational, required to sustain different stages of CSR implementation. Using CI as a unifying platform, the framework clarifies how CSR originates strategically from CI values and founder's vision as explicated in mission statements, which legitimize CSR and develop a shared culture. CI plays a role in implementing CSR via communication and senior management behavior which impact employee identification with organizational values and goals and behavior, which relate to voluntary participation in CSR.

Reflection of Corporate Social Responsibility Implementation: Community Engagement In Sustainability Aspects

Social responsibility is a form of business commitment to continue acting ethical, operate legally in sustainable economic development to all stakeholders and the wider community. The aim of the study was to reflect on Corporate Social Responsibility at PT. BNI regarding Community Engagement? The research approach used is a qualitative approach. The interpretive paradigm is used by researchers so that they can assist researchers in achieving the objectives in carrying out research by reflecting the CSR of PT. PTI (Persero) Tbk. The primary data source in this study was through interviews with corporate and community CSR staff and direct observation to review the implementation of the PT.BNI CSR program. While secondary data sources are annual reports and sustainability reports (CSR). Researchers use the type ofmethod content analysis guided by sustainability accounting (Sukoharsono, 2010). The results of the research on the implementation of CSR to the community through partnership and community development programs have a good impact on the welfare of the community which are examined based on 4 aspects, namely social, economic, environmental and spirituality.