Implementation Of Social Responsibility Research Articles

Challenges facing practitioners when implementing CSR strategies: the case for the Brazilian mining industry

Purpose Mining activities can promote development despite issues of environmental and social impact; however, corporate social responsibility (CSR) implementation is still an issue in the industry, which has received little attention in the literature and almost none to the operational level. This paper aims to address this gap by adopting the perspective of CSR practitioners to explore the way mining companies implement CSR at site level. Design/methodology/approach This paper uses an exploratory approach with in-depth interviews to investigate site-level CSR implementation and challenges in the context of mining in Brazil. Findings This study identifies primary challenges in CSR implementation and several ways in which they might be addressed. To the best of the authors’ knowledge, this paper identifies for the first time two implementation-hindering aspects of the routine of CSR practitioners – excessive time spent at the office as opposed to in the field engaging in the community and a disproportionate amount of time spent on complaint management. In addition, this paper demonstrates the applicability of stakeholder theory in the CSR field, highlighting the need for increased collaboration among internal and external stakeholders to advance CSR implementation. Originality/value This study adopts the perspective of CSR practitioners, who are key stakeholders in CSR implementation, working in mining sites in Brazil, as the impact of mining can be especially marked in developing countries.

Nghiên cứu ảnh hưởng của ESG đến hành vi tránh thuế của doanh nghiệp

This article examines the impact of environmental, social and governance (ESG) activities on tax avoidance behavior of non-financial enterprises listed in four emerging markets including Brazil, Russia, China and India (BRIC countries) over the 2010-2020 period. Using a quantitative method for panel data including 2,372 observations, empirical results show that businesses that perform well on environmental (E) and social (S) activities are less likely to engage in tax avoidance. Meanwhile, the impact of corporate governance (G) is not statistically significant. The research results ensure robustness when controlling the endogeneity issue using the sysGMM regression technique. The empirical evidence on the negative relationship between the implementation of environmental and social responsibility and tax avoidance has important implications for policymakers in promulgating policies to promote environmentally and socially responsible initiatives in order to mitigate corporate tax avoidance.

Who ought to look towards the horizon? A qualitative study on the collective social responsibility of scientific research

There is a growing concern for the proper role of science within democratic societies, which has led to the development of new science policies for the implementation of social responsibility in research. Although the very expression ‘social responsibility of science’ may be interpreted in different ways, many of these emerging policy frameworks define it, at least in part, as a form of anticipative reflection about the potential impacts of research in society. What remains a rather under-discussed issue is the definition of the bearer of the social responsibility of science. In other words, it is not clear who is supposed to engage in such an anticipative reflection, whether individual researchers or research groups. In the past few years, philosophers of science have begun to use qualitative research methods to fill the gaps between normative models of the organisation of ideal scientific communities and the reality of actual scientific practices. In this article, I follow this approach to discuss the issue of the collective dimension of the social responsibility of science. I rely on a qualitative study conducted on an interdisciplinary research group and I describe how group dynamics position individuals and distribute duties and roles, including social responsibility. Qualitative descriptions of the distribution of duties within actual research groups should inform the formulation of general prescriptive theories on the collective responsibility of science.

Research on Critical Factors in University-Corporation Social Responsibility

Abstract This study investigated three factors of strategic philanthropy, social impact, and social participation in university-corporation joint implementation of social responsibility. This study employed Analytic Hierarchy Process (AHP) to systematically analyze complex issues of social responsibility. The participants included enterprise and university staff who used to carry out social responsibility projects, and 20 valid questionnaires were collected. Synthesized critical factors from literature included policy benefit, social impact, and community participation, which were further divided into five sub-phases, including fifteen criteria in total. Finally, based on the importance, factors that influenced university and corporate joint implementation of social responsibility were ranked and discussed on their priority. This study expects to provide practical suggestions to university and corporate joint implementation of social responsibility projects. Keywords: Strategic philanthropy, Social impact, Community participation, University social responsibility, Corporate social responsibility.

Influence Mechanism between Corporate Social Responsibility and Financial Sustainability: Empirical Evidence from China

With the increasing public attention being paid to corporate social responsibility and global advocacy of sustainable development, corporate governance issues centered on corporate social responsibility, especially the relationship between corporate social responsibility and financial sustainability, are important topics of concern for managers. By taking companies listed in Shanghai and Shenzhen A-share indices between 2010 and 2020 in China as samples, this study investigated the effect and mechanism of corporate social responsibility implementation on financial sustainability, examined the intermediate roles of agency cost and green innovation on this effect, and explored the heterogeneity in different contexts. The results indicated that: (1) implementing corporate social responsibility has significantly promoted financial sustainability, and fulfilling responsibilities to shareholders showed the most significant effect; (2) active pursuit of corporate social responsibility objectives can alleviate corporate agency conflicts, increase green innovation, and thus promote corporate financial sustainability; and (3) the positive impact of implementing corporate social responsibility on financial sustainability is more significant in non-state-owned enterprises and non-heavily polluting enterprises. This study revealed the specific effect of fulfilling corporate responsibility objectives for different stakeholders on financial sustainability, confirmed the mediating role of agency cost and green innovation on this effect, and discussed the intensity of the impact of fulfilling corporate social responsibility objectives on financial sustainability in different contexts. This study enhances the understanding of the effect and mechanism of fulfilling corporate social responsibility obligations on financial sustainability, which can guide the advancement of future theory-building in corporate governance.

IMPLEMENTASI PROGRAM BINA LINGKUNGAN SEBAGAI STRATEGI PENGELOLAAN TANGGUNG JAWAB SOSIAL PERUSAHAAN: TINJAUAN DARI PERSPEKTIF CSR

ABSTRACT
 Corporate as business entities have obligations in social and environmental responsibility or known as CSR. The community development program is the development of Corporate Social Responsibility (CSR) Implementation which is used as the Company's effort in sustainable development based on the 3P principle; namely Profit, People, and Planet. This study aims to analyze the implementation of the Community Development Program as a strategy in CSR management and analyze the implementation of CSR arrangements in the strategy of managing corporate responsibility in environmental aspects. The method in this study is normative juridical research. with the approach used, namely the Statutory Approach, Conceptual Approach, Case Approach. The implementation of the Community Development program is a strategic step that can have a long-term positive impact on the company. One important aspect of the Community Development Program is its focus on sustainable development. Companies that involve themselves in this activity not only pay attention to the current environmental aspects, but also aim to leave positive for future generations. By adopting eco-friendly practices and sustainability projects, companies can create a sustainable positive impact in the long run. and the implementation of Corporate Social Responsibility (CSR) arrangements in environmental responsibility management is an important step taken by companies to maintain a balance between business sustainability and social and environmental impacts. CSR regulation in environmental responsibility management is not just about complying with regulations or meeting market expectations. but also, as an effort to create long-term value, build strong relationships with stakeholders, and become agents of positive change in society.
 Keywords : Community Development Program, Corporate, Social and Environmental, Responsibility

The Impact of Corporate Social Responsibility Implementation on Enterprises’ Financial Performance—Evidence from Chinese Listed Companies

Along with the constant changes in the current business environment, more and more enterprises have recognised the importance of Corporate Social Responsibility (CSR). Considering that profit maximisation is the eternal pursuit of enterprises and that some studies have already linked the financial performance of enterprises and their implementation of social responsibility together, this study will try to further explore the impact of social responsibility initiatives on enterprises’ financial performance within the context of emerging economy. Given that enterprises’ sustainable development is closely related to their implementation of CSR, an improvement in their corresponding financial performance due to effective social responsibility practices can incentivise enterprises to take part in CSR initiatives aimed at enhancing the sustainable development of society and the environment. Through using the panel data from Chinese Listed Companies, this research finds that responsibility’s implementation is positively related with enterprises’ financial performance, and that relationship is non-linear. Additionally, as a critical regulatory institution, government fails to function as a mediator within the above-mentioned relationship based on the robust empirical test. At the same time, the fulfilment of CSR can not be achieved at the expense of profit maximisation. The non-linear relationship between CSR and enterprises’ financial performance (CFP) demonstrated in this research suggests that the financial performance of a firm can be optimised when it moderately fulfils its social responsibility. This finding offers a potential optimal strategy for the sustainable development of the firm as well as society. Also, the role of government deserves further exploration and utilisation, considering its significant linkages with enterprises and social development.

Development of the Pertamina Pinky Movement Program through the Design Thinking Approach

<table width="621" border="1" cellspacing="0" cellpadding="0"><tbody><tr><td valign="top" width="416"><p>Implementation of Social and Environmental Responsibility (TJSL) is an obligation for State-Owned Enterprises (BUMN). To increase value for the company, the implementation of TJSL with the concept of creating share value (CSV) is an option. This is in line with the directives from the Ministry of BUMN. Pertamina is the largest BUMN in Indonesia with complete business processes from upstream to downstream. As an implementation of TJSL with the CSV concept, as well as increasing awareness regarding the use of LPG on target, Pertamina has the Pinky Movement program. This program is funding for small micro enterprises (PUMK) as well as the development of small micro enterprises (UMK). In practice, the Pinky Movement program provides opportunities for MSEs in the trade and culinary sectors for business development. For the trade sector, the targets are LPG outlets, while the culinary sector, the targets are restaurants, cake shops, and so on. The Pinky Movement program is carried out with the aim of converting subsidized LPG to non-subsidized, so that each participant is required to sell non-subsidized LPG for MSEs in the trade sector and use non-subsidized LPG for the culinary sector. This program has been running since 2020, until now in its third year, program development is needed so that the program can run optimally. The development of the Pinky Movement program uses design thinking techniques, using all five stages, namely empathy, define, idea, prototype, and test. The results at the final stage (test) state that the proposed program development is feasible to run.</p></td></tr></tbody></table>

Differences in corporate social responsibility implementation between Slovak and Czech companies

In recent years, corporate social responsibility has emerged as a pivotal factor for corporations in cultivating a favorable public perception. Despite this, many companies remain uncertain about the integration and rationale behind incorporating it into their core business strategies. This study aims to discern dissimilarities in implementing corporate social responsibility initiatives between Slovak and Czech companies, addressing the triple bottom line framework. This approach is a metric for evaluating a company’s achievement across three dimensions: social, environmental, and economic. The study is predicated on a questionnaire survey conducted among a sample of 180 Slovak and 180 Czech companies operating as subsidiaries of multinational corporations as typical implementers of corporate social responsibility activities in emerging economies. Following the triple bottom line framework, three distinct sets of variables were formulated to account for social, environmental, and economic activities using the Mann-Whitney U Test to ascertain statistically significant disparities between Slovak and Czech companies. The findings indicate that the surveyed companies from monitored countries exhibited no notable distinctions in environmental endeavors. However, discrepancies were discerned in economic activities, specifically relating to post-sales or post-warranty customer services, which was significant with a small effect size (0.19). In social activities, significant differences were observed concerning adherence to the principle of equal opportunities in the workplace. Based on these outcomes, it is recommended that future investigations delve more extensively into the monitored parameters within the Visegrad countries. AcknowledgmentThe paper was prepared within the project “Etika v podnikaní na Slovensku” no. 01/2022/GA FEM SPU supported by Grant Agency – Faculty of Economics and Management – Slovak University of Agriculture in Nitra and internal grand of AMBIS college.

Analysis Of The Implementation Of Corporate Social And Environmental Responsibility In Kembang Janggut District East Kalimantan

PT. REA Kaltim Plantations is a large-scale oil palm plantation company in Kembang Janggut District, East Kalimantan. This research aims to analyze the implementation of social and environmental responsibility (TJSL) by companies, with a focus on environmental aspects. The problem formulation in this research is how to implement social and environmental responsibility (TJSL) at PT. REA Kaltim Plantations which is environmentally based and what obstacles the company faces in TJSL at PT. REA Kaltim Plantations in its implementation. This research uses empirical research methods using a qualitative approach. The results of research and discussions show that the company has implemented programs related to TJSL, but the achievements are considered not optimal. Some notes of improvement include, among others, the effectiveness of the program in empowering communities, reporting transparency, and active participation in building local sustainability. Companies also face challenges such as the complexity of community needs and environmental dynamics. The conclusion of this research is that companies need to improve TJSL implementation in order to make a greater contribution to sustainable development and welfare of local communities. Recommendations are given to improve the quality and sustainability of the TJSL program by the company.

ТЕОРЕТИКО-МЕТОДОЛОГІЧНІ ЗАСАДИ ВИВЧЕННЯ СОЦІАЛЬНОГО ПІДПРИЄМНИЦТВА

The article examines the essence and historical development of social entrepreneurship to solve and mitigate social problems, proposes its functions, and outlines the differences between social entrepreneurship and socially responsible business. It is proposed to distinguish the following functions of social entrepreneurship: social function, economic function, innovative function, mobilizing function, and motivational function. The five components of social responsibility of business are summarized: a responsible producer, a responsible employer, a responsible participant in social relations, a responsible participant in economic and political relations with the state, and a responsible business partner, and the essence of each of them is revealed. Several advantages arising from the implementation of social responsibility are emphasized, among them: increasing the reputation of the organization as socially active, increasing the level of public trust in the activities of the organization and its products, increasing the professionalism of the company, and preserving the personnel potential; increase in the level of loyalty of the company's employees; creation of a safe environment for the operation and development of the company; compliance with global standards of business activity; formation of partnership and trusting relations with the authorities, public sector and mass media. The difference between social entrepreneurship and the social responsibility of business is substantiated. It is noted that the social responsibility of business is expressed in the implementation of the main activity of the enterprise, taking into account social and environmental aspects. In contrast, social entrepreneurship's social goal is the basis of its existence. The main goal of socially responsible enterprises is to make a profit, and for social enterprises, it is to solve social problems with the help of the obtained profit. In addition, the percentage of profit spent on social goals within the social responsibility framework can vary within individual decisions or commitments. In contrast, this percentage is clearly defined and fixed in social enterprises.

Models and strategies for implementation of social responsibility in modern enterprises

As contemporary enterprises navigate the complex landscape of global business, the imperative to embrace and effectively manage social responsibility has become paramount. This research article delves into the multifaceted dimensions of social responsibility within modern enterprises, exploring the evolving role of businesses in addressing societal and environmental challenges. The study employs a comprehensive review of existing literature, case analyses, and empirical investigations to illuminate the strategies and frameworks employed by enterprises in managing their social responsibility. The first section analyses the theoretical foundations of social responsibility management, emphasizing the evolving perspectives and conceptual frameworks that guide corporate behavior. It critically evaluates the integration of ethical considerations, stakeholder engagement, and sustainable business practices within the broader context of social responsibility. The second section investigates the practical implementation of social responsibility initiatives across diverse industries. The article examines successful models and identifies common challenges faced by enterprises in aligning their operations with socially responsible practices. It analyzes the impact of such initiatives on corporate reputation, stakeholder relations, and overall business performance. This research article contributes to the existing body of knowledge by offering theoretical insights, practical implications, and future considerations for businesses seeking to navigate the dynamic landscape of social responsibility.

Revisiting social responsibility as a characteristic feature of social interactions in various fields

The relevance of the research topic is determined by the fact that social responsibility seems to be an important condition for the stability of social order and development. During the periods of crisis, the problem of leveling social responsibility among individuals and communities arises. The purpose of the research is to identify the most significant areas of social life of a modern man in the 21st century, where social responsibility is considered as a significant category that requires particularly close scientific analysis. When working with empirical material, methods applied in Sociology of culture and Sociology of management have been used - axiological, typological, structural-functional ones. Based on the results of the research, it has been revealed that research into the implementation of social responsibility in the sphere of economic relations - business and corporate interactions - is most in demand. Scientists are also interested in the need to demonstrate social responsibility in the field of Biotechnology and activities of engineers, who should focus not only on the scientific and technical, but also on the humanitarian component of production. In the current information society, the social responsibility of the media is of particular importance. The key conclusions include theses that social responsibility as a way of positively responding to the requests of those in need (individuals, groups, society) is being formed very slowly due to various historical, socio-economic, general cultural and psychological reasons; social responsibility is difficult to manage, it cannot be formed under compulsion; it is necessary to find a balance of economic benefits and ethical altruistic values that are embedded in the religious and traditional systems of ethnic cultures.

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

Effect of demographic characteristics of enterprises on the implementation of corporate social responsibility in SMEs context

Research background: Corporate social responsibility (CSR) is a rapidly developing field within business management, the effects of which manifest themselves in the practical management of organisations. At present, research within academia is focusing on the analysis and evaluation of the demographic characteristics of enterprises on entrepreneurs’ attitudes towards the implementation of socially responsible business management practices. Purpose of the article: The purpose of the article is to quantify the influence of the demographic characteristics of an enterprise on the implementation of corporate social responsibility. Demographic characteristics, such as the country of business, company size, business sector, gender of the entrepreneur, their age and educational attainment level, are all thought to play important roles in this. Methods: The research was conducted in three European countries on a selected sample set. The research hypotheses were verified by non-parametric testing using the parametric One-way ANOVA test and the Scheffe method. Findings & value added: The results confirm that the country in which a company conducts its business activities and company size are significant factors affecting perceptions concerning the implementation of CSR. Entrepreneurs in the Czech Republic are significantly less likely to agree with the importance and implementation of CSR than entrepreneurs in Poland. Similar results were attained when comparing micro-enterprises and medium-sized enterprises, with micro-enterprises significantly less likely to agree with statements on CSR. Between men and women, no significant differences were found in their attitudes towards the incorporation of CSR into business management practices. The result was likewise with regards to the entrepreneur’s age. However, the business sector in which a company operates and the entrepreneur’s educational attainment level do have an influence on selected CSR indicators, with the impact on financial performance most positively perceived by those companies operating in retail. Those companies operating in the services sector attached the least importance to the implementation of CSR for acquiring new customers and improving financial performance than other sectors. Of interest is also the finding that enterprises run by owners or managers with lower levels of educational attainment neither perceive the concept of CSR nor the implementation thereof as a significant element of future business management.

Innovation Activity and Social Responsibility of Big Business: The Role of Political Connections

The presented article is devoted to identifying the role of political connec-tions of big business in the process of implementing innovation activity and social responsibility. It is shown that political connections and innovation activity can be both substitutes and complements depending on the institutional environment in which interaction between economic and political actors occurs. Investments in political connections can facilitate innovations that to help firms to overcome non-market barriers. The negative consequences of its using are determined with the lack of motivation, organizational inertia, government control and agency prob-lem. It is noted that political connections reduce the amount of resources allocated to R&D but they increase the effectiveness of the protection of intellectual property rights. This means that political connections bring support and valuable know-ledge about public policy to the firms reducing information asymmetry. It is shown that the flip side of using political connections is social responsibility. It is used by big business to legitimize its activities in the eyes of society. The more a company uses political connections, the more likely it is to provide a higher level of social responsibility reporting. Large Russian companies are actively involved in the im-plementation of social responsibility in the territories where they operate. The key factor ensuring the functioning of large business on domestic markets is social re-sponsibility, while accumulated political connections allow it to enter global mar-kets with the support of the state.

The role of management accounting on the relationship between corporate social responsibility and performance in SMEs

PurposeThis study aims to explore corporate social responsibility (CSR) implementation in small and medium-sized enterprises (SMEs) and examines the role of management accounting practices (MAPs) in the relationship between CSR and performance in SMEs.Design/methodology/approachA questionnaire survey was conducted among 1,000 SMEs in the southern region of Malaysia, and 203 valid replies were received.FindingsThe results indicate that most SMEs are informed about their social responsibilities across several CSR dimensions. There is evidence that supports the significant direct relationship between CSR and firm performance, and MAPs significantly and indirectly contribute to the effect of CSR on firm performance.Originality/valueThe findings contribute to an understanding of how the integration of CSR and MAPs can amplify the effect of CSR implementation on performance in SMEs. The finding may be useful for the relevant policymakers to increase socially responsible activities among SMEs to spur further growth for SMEs and society. SMEs may acknowledge MAPs as a significant intermediary in making CSR activities financially and operationally feasible.

Analysis of Corporate Social Responsibility (CSR) Implementation in The Achievement of Sustainable Development Goals (SDGs): Study of CSR Activities at PT Bio Farma (Persero) West Bandung

This study aims to analyze and examine the impact of CSR programs that are oriented and support the sustainable development program of PT Bio Farma (Persero). This research also focuses on analyzing the influence of CSR variables on SDGs with ROE as an intervening variable. This type of research is explanatory research with a quantitative approach. The data source comes from secondary data in the form of financial reports and corporate sustainability reports published on the company's official website from 2018 to 2021. The results of this study indicate that PT Bio Farma (Persero) has partially implemented the GRI Standards with a total score of 66%. In addition, the results of data analysis show that: 1) CSR has a significant positive effect on SDGs; 2) CSR has no significant effect on ROE; 3) SDGs has no significant effect on ROE; 4) The effect of CSR through SDGs on ROE is not significant.

Social Responsibility in Ukrainian HEIs: Sociological Analysis of Current Situation and Key Trends During the Wartime

Abstract The goal of the paper is examination of social responsibility implementation by Ukrainian HEIs, its modifications during wartime and prospective adjustments to fit the purposes of postwar revival. Several methods were applied in this study: content analysis for literature review; survey method to collect and interpret data on USR at Ukrainian HEIs; descriptive and mathematical statistics methods for data processing and presentation; synthesis method and reflexion for analysis, discussion and drafting conclusions. The main findings of the survey are as follows: the dominant share of university community believes that social responsibility policy is present and implemented in their HEIs; for the majority of respondents, university social responsibility is primarily associated with ensuring high quality of education, volunteer activities and philanthropy, responsible research, and educating students to be responsible citizens; academic staff and students are the major agents who initiate projects, programs and events focusing on social responsibility; university social responsibility has intensified with the beginning of fully-fledged war; currently HEIs understand their social responsibility as ensuring safety of students and staff, support to the Ukrainian army, caring for displaced persons, maintaining and restoring mental health of students and staff, as well as other citizens.

Literature Review of Framework to Estimate the Success of Corporate Social Responsibility (CSR) Implementation

Corporate Social Responsibility (CSR) has received great attention from companies, academics, researchers, and policy makers over the past few years. Companies should maximize the implementation of CSR to create value for the company, society, government, and stakeholders. In its implementation, CSR does not only focus on community development and involvement, but also implementation that is aligned and relevant to company policies, so CSR measurement is important and measurable so that companies have guidelines in CSR program policies.
 The idea of CSR is an important element for both companies and society, and the literature shows that the concept is gaining popularity. However, the current understanding is still limited to planning and evaluation for successful CSR implementation. This paper systematically reviews 268 articles published between 2017 and 2022 to bridge the existing knowledge in the field of CSR. This is achieved by mapping CSR implementation in companies. Finding that many studies are not aligned with companies' CSR objectives, this paper suggests the need for developmental research related to frameworks to analyze CSR implementation in general.