Influence Of Corporate Social Responsibility Research Articles

Influence of corporate social responsibility and ethical leadership on employees' affective commitment: Evidence from the hospitality industry in Vietnam

AbstractThis paper intends to evaluate the relationship between corporate social responsibility (CSR), ethical leadership (EL), job satisfaction (JS), and affective commitment (AC). Filtered and entered Statistical Package for the Social Sciences and Amos is a powerful structural equation modeling software helping support research and theories, the data were gathered from 432 participants in Vietnam's hospitality sector. According to study findings, CSR and EL positively impact AC and JS among employees. Moreover, JS is also a vital component that has influenced employees' AC. The study results have managerial implications for improving JS and strengthening the correlation of employees' AC.

Corporate Social Responsibility of Coal Comodity Industry in Indonesia

The concept of Corporate Social Responsibility (CSR) continues to develop following the rapid development of business models and awareness of various groups regarding CSR issues. The implementation of CSR has been carried out by companies at various levels, from multinational, national to local companies, especially in Indonesia. This research aims to analyze the CSR performance of coal companies in Indonesia by measuring leverage, profitability and company size. The data collection method uses content analysis techniques in annual reports of coal companies listed on the IDX. The testing method uses panel data regression. Hypothesis test results show that company size and probability influence corporate social responsibility (CSR). Meanwhile, leverage shows a positive and significant influence on corporate social responsibility (CSR).

Culture and Sustainability: Evidence from Tea Culture and Corporate Social Responsibility in China

Culture and Sustainability: Evidence from Tea Culture and Corporate Social Responsibility in China

The influence of corporate social responsibility on impulse buying

PurposeCorporate social responsibility (CSR) ISO standards have been noted as an essential marketing strategy by which firms can achieve consumer trust while improving environmental, social, and quality factors. This study discloses the contextual relationship between CSR ISO standards and sustainable impulse buying behavior. This study also looks to uncover the CSR ISO driving and linkage factors that motivate consumers to make sustainable impulsive purchases.Design/methodology/approachThree distinct research methods were employed in this research. First, a consumer expert opinion-based Interpretive Structural Modeling (ISM) approach was adopted to reveal the contextual relationship between CSR ISO factors and sustainable impulse buying behavior. Secondly, Matrice Impacts Croises Multiplication Appliques Classement (MICMAC) was used to examine these factors' driving and dependent power. In addition, Minitab package software was also used to check the statistical validation of ISM-MICMAC results.FindingsThe results indicate that although environmentally responsible CSR ISO 14001, socially responsible CSR ISO 26000, and consumer perception of product quality CSR ISO 9001 standards contain strong driving power, their dependent power was weak. All these CSR ISO factors (14,001, 26,000, and 9001) strongly impact each other and sustainable impulse buying. Therefore, these three CSR ISO factors have been placed at the bottom of the ISM model. The CSR ISO 14020 standard (labeling of the product), knowledge of CSR ISO standards, consumer trust, and advertising about CSR ISO standards have been placed in the middle. The mentioned factors have intense driving and dependent power and are classified as linkage factors for sustainable impulse buying. Impulse buying behavior has weak driving and strong dependent power, yet this factor strongly depends on other CSR ISO factors. Hence, this factor is placed at the top of the ISM model. In addition, the Minitab package software results indicate that ISM-MICMAC results are statistically valid.Originality/valueTo the best of our knowledge, this research is unique and examines the influence of CSR ISO factors on sustainable impulse buying in the context of Pakistani consumers. Secondly, our study has thoroughly investigated several CSR ISO factors and allied these factors in the context of consumer buying behavior. Third, several CSR ISO factors and impulse buying behavior were examined using a mix of ISM-MICAC and Minitab methods. Thus, including these steps in our study has led to the development of a novel technique.

The Influence of Corporate Social Responsibility in the 2022 Desa Brilian Program on Bank Rakyat Indonesia's Brand Awareness [Case Study: Burai Village, Tanjung Batu District, Ogan Ilir Regency

This study aimed to find out about the influence of corporate social responsibility (CSR) which consists of the variables of Human Resources (people), Profit (prosperity), and Environment (planet) on the company’s brand awareness in this study using the Desa Brilian 2022 Program in Burai Village, Tanjung Batu Subdistrict formed by PT. Bank Rakyat Indonesia. The data used was primary data obtained from the distribution of questionnaires to 100 respondents using random sampling techniques and analyzed using the F-test, T-test, and multiple linear regression analysis. The results of this study showed that there is a significant influence of the variables people, prosperity¸ and planet towards Bank Rakyat Indonesia’s brand awareness either simultaneously or partially and the dominant variable influencing brand awareness in this study is the Environment factor (planet). Keywords: CSR, brand awareness, bank rakyat indonesia

The influence of corporate social responsibility, investment opportunities, and profitability on tax avoidance

The analysis conducted on the relationship between Corporate Social Responsibility (CSR), Investment Opportunity, Profitability, and Tax Avoidance in Energy Sector Companies listed on the Indonesia Stock Exchange between 2017 and 2021 has yielded significant insights. While the influence of CSR on Tax Avoidance was found to be insignificant, both Investment Opportunity and Profitability demonstrated notable effects, with the latter displaying a negative influence. Furthermore, the combined impact of CSR, Investment Opportunity, and Profitability on Tax Avoidance was found to be substantial, explaining 63% of the observed variance. These findings underscore the intricate relationship between corporate practices, financial performance, and tax management strategies, offering valuable implications for various stakeholders. In light of these conclusions, several recommendations can be drawn. Firstly, collaboration between tax authorities and relevant stakeholders is essential to refine tax policies, integrating sustainability considerations and ensuring transparency in corporate tax practices. Secondly, investors should adopt a comprehensive approach when assessing investment opportunities, taking into account factors beyond financial performance, including corporate social responsibility and tax management strategies. Additionally, companies are encouraged to enhance their disclosure practices concerning CSR activities, thereby promoting greater transparency and accountability. Finally, future research efforts should focus on expanding the scope of analysis across different sectors and incorporating additional variables to deepen our understanding of tax avoidance dynamics in the Indonesian context. By implementing these recommendations, policymakers, tax authorities, investors, and corporate entities can collectively contribute to fostering a more responsible and sustainable business environment.

Implications of corporate social responsibility on the financial and non-financial performance of the banking sector: A moderated and mediated mechanism

This study aims to investigate the influence of corporate social responsibility (CSR) on both financial and non-financial performance in the Pakistani banking sector by applying a quantitative research approach to the primary data from 405 branch managers in the Pakistani banking sector. Both financial and non-financial performance indicators are analyzed in relation to CSR practices. The CB-SEM findings of this study reveal a significant and positive correlation between CSR and both financial and non-financial performance. Our results demonstrate that CSR initiatives contribute to improved financial performance, reputation, and innovation within the sector. These findings confirm the importance of prioritizing social responsibility initiatives to enhance overall performance in the banking industry. This study provides valuable insights into the impact of CSR on performance in the context of the Pakistani banking sector. The research contributes to the existing literature by highlighting the positive relationship between CSR and financial/non-financial performance. The findings underscore the relevance of CSR practices for banks in Pakistan and emphasize the potential benefits of incorporating social responsibility initiatives into their operations. This study serves as a foundation for future research, encouraging further exploration of CSR's role in the banking industry and its implications for sustainable business practices.

Faktor-Faktor Yang Mempengaruhi Corporate Social Responsibility Pada Perusahaan Property dan Real Estate Yang Terdaftar Di Bursa Efek Iindonesia Tahun 2018-2022

This research aims to determine the factors that influence corporate social responsibility in property and real estate companies listed on the Indonesian Stock Exchange in 2018-2022. This research uses a quantitative type of research with a sampling technique using a purposive sampling method and a data collection technique using documentation data taken from the Indonesian Stock Exchange. Data were analyzed using descriptive statistical tests, normality tests, classical assumption tests, multiple linear regression tests, hypothesis tests and coefficient of determination tests with the help of SPSS. The results of this research show that simultaneously tax aggressiveness and liquidity have an effect on corporate social responsibility in property and real estate companies listed on the Indonesian Stock Exchange in 2018-2022, then partially tax aggressiveness has no effect on Corporate Social Responsibility in property and real estate companies listed on the Indonesian Stock Exchange in 2018-2022, while liquidity influences Corporate Social Responsibility in property and real estate companies listed on the Indonesian Stock Exchange in 2018-2022.

Ethical leadership and organizational performance: Employee happiness as a mediator and corporate social responsibility as a moderator

In the resource-constrained context of Pakistan's healthcare sector, the role of employee happiness in influencing organizational performance remains underexplored. Our study addressed this gap by examining how ethical leadership and corporate social responsibility (CSR) influence organizational outcomes via employee happiness. Utilizing a cross-sectional design with data from healthcare professionals and applying structural equation modeling, we found that ethical leadership significantly boosted employee happiness, which, in turn, enhanced organizational performance. Further, CSR strengthened the relationship between ethical leadership and happiness. The findings not only emphasize the centrality of employee happiness in mediating leadership and performance linkages but also offer insights for improving healthcare services in similar contexts.

Giving is receiving: exploring the linkage between university corporate social responsibility and university corporate brand legitimacy

PurposeThis study examined the influence of university corporate social responsibility (University CSR) on university corporate brand legitimacy through the lens of university brand trust.Design/methodology/approachThe study utilized a cross-sectional research design with a quantitative approach to gather data from a sample of 398 university students. The collected data were analyzed using structural equation modeling.FindingsThe findings of the study suggest that University CSR has a significant influence on the legitimacy of a university's corporate brand. Moreover, the study identified the mediating role of university brand trust in the proposed relationship.Research limitations/implicationsThe study was conducted in the context of higher education in Tanzania. As a result, the generalizability of the findings to other contexts that significantly differ from Tanzania, a developing country, may be limited.Practical implicationsThe study recommends that the management of higher education institutions in developing countries should include CSR practices in the strategic plans of universities. Additionally, faculty members should be empowered to play a significant role as initiators and implementers of CSR programs.Originality/valueThis study is one of the few attempts to examine the interplay between university CSR, corporate brand trust and university corporate brand legitimacy. The study contributes to the state of knowledge in the education sector by highlighting the role of university CSR in building social acceptance, which is a crucial pillar in empowering universities to play a role in social and economic development.

Trách nhiệm xã hội và hiệu quả tài chính của các ngân hàng thương mại niêm yết: Bằng chứng thực nghiệm tại Việt Nam

This article employs panel data regression model to investigate the impact of Corporate Social Responsibility (CSR) on the Corporate Financial Performance (CFP) of 29 listed commercial banks in Vietnam from 2016 to 2022. The research results reveal the positive influence of CSR on ROE and ROA, whereas the relationship between CSR and Tobin’s Q demonstrates a non-significant negative impact. Based on these findings, the study provides recommendations and policy implications to enhance awareness of CSR and establish encouraging policies and support for implementing CSR in the business operations of financial institutions.

Investigating the Influence of Corporate Social Responsibility in Rural Tourism on Employee Performance: An Examination from the Perspective of Employee Perception

Investigating the Influence of Corporate Social Responsibility in Rural Tourism on Employee Performance: An Examination from the Perspective of Employee Perception

Agresivitas Pajak, Environmental Performance, Leverage dan Likuiditas, terhadap Corporate Social Responsibility Disclosure dengan Profitabilitas sebagai Pemoderasi

The focus of this study is the company's lack of attention and awareness of social responsibility, which results in conflicts between companies and communities regarding the impact of company operations. This shows that there are multiple factors that influence corporate social responsibility. The purpose of this research is to find out how tax aggressiveness, environmental protection, leverage, and liquidity affect the disclosure of corporate social responsibility, with profitability as a moderator. This research was conducted on 19 consumer non-cyclic companies listed on the Indonesia Stock Exchange during the 2017-2021 period, using a purposive sampling technique. Data were analyzed using panel data regression using E-Views 12.0. The results show that tax aggressiveness has a significant negative effect on CSR disclosure, while leverage has a positive effect on CSR disclosure. Environmental protection and salary have no effect on CSR disclosure. Profitability cannot reduce tax aggressiveness, level of environmental protection, and disclosure of corporate social responsibility, but can strengthen or reduce the effect of liquidity on social responsibility. Keywords: Corporate Social Responsibility Disclosure, Tax Aggressiveness, Environmental Performance, Leverage, Liquidity, Profitability.

How does analyst coverage influence corporate social responsibility (CSR)? The governance- and information-based perspectives.

Based on a sample of Chinese public manufacturing firms, this study empirically investigates whether and how analyst coverage drives corporate social responsibility (CSR) under different governance or information conditions. The results show that firms with greater analyst coverage take more social responsibility, representing magnified concerns and better CSR visibility for legitimacy and reputation. This relationship could be strengthened under high governance condition (high institutional ownership ratio, none CEO duality, low executive ownership) or low information situation (high earnings management and low accounting conservatism). These findings provide new evidence of information-based mechanism underlying the promotions of CSR in imperfect information environments.

Navigating Kazakhstan’s Sustainable Economic Future: A Study of Tech Innovation, Infrastructure, and Resource Management

In a quest to illuminate Kazakhstan’s economic horizon within a sustainable context, this study delved into the complex interplay of sustainable tech innovation, investment in sustainable infrastructure, and natural resource management. The study assesses the potential for green economy development by introducing the adoption of sustainable practices as the mediator and corporate social responsibility as the moderator in the examined relationships. We employed a cluster sampling technique, focusing on government sector employees in Kazakhstan. The choice of this sector stemmed from its pivotal role in shaping national policies. A time-lagged approach was incorporated, collecting data at two distinct time points to capture the dynamic evolution of green initiatives over time. As the data unfolded, sustainable tech innovation, investment in sustainable infrastructure, and natural resource management emerged as significant predictors for adopting environmentally responsible practices leading to green economy development. This development process, we found, was further augmented by the moderating influence of corporate social responsibility. Hence, our findings contribute both practical and theoretical insights to the discourse on sustainable economic development. In addressing the intricate interplay of technological, infrastructural, and resource-related factors, this study provides guidance for Kazakhstan’s ongoing transition towards a more sustainable and resilient economic trajectory.

دور التجارة الإلكترونية في التأثير على المسؤولية الاجتماعية: دراسة تطبيقية على شركة نون

E-commerce is considered one of the modern phenomena that has significantly impacted businesses, exerting a noticeable influence on corporate social responsibility. The aim of the study was to understand the role of e-commerce in influencing corporate social responsibility through an analysis of a case study on Noon company. The descriptive-analytical methodology was followed, and a questionnaire was used as a data collection tool. A total of 375 questionnaires were distributed, and 352 valid responses were retrieved, resulting in a response rate of 94%. The study results demonstrated that e-commerce plays a crucial role in enhancing the social responsibility of Noon company. Additionally, the results indicated a statistically significant positive impact of e-commerce on the economic, legal, ethical, and humanitarian dimensions of corporate social responsibility. The study recommended that Noon company's management should raise awareness among its employees about the concept of e-commerce by enabling and training them on specialized e-commerce programs and fostering a social culture conducive to e-commerce. Furthermore, the management should activate electronic payment processes through its website by accepting credit cards, smart cards, or electronic checks, and continue to develop and update the technological infrastructure of Noon company, including e-commerce platforms and secure payment systems, to enhance customer experience and trust.

The Influence of Corporate Social Responsibility, Profitability, Liquidity, and Leverage on Tax Aggressivity

Purpose:The phenomenon that occurred in 2019, PT. Adaro Energy Tbk. Do something avoidance related to payment tax by implementing transfer pricing through the branch. The Company is located in Singapore and is called Coaltrade Services International. From 2009-2017, information via child company pays tax amounting to 125 million USD or Rp. 1.75 trillion ( exchange rate Rp. 14,000) or more small from it should be charged in Indonesia. Study This aims To analyze the influence of corporate social responsibility, Profitability, liquidity and Leverage on aggressiveness tax on IDX30 companies listed on the Indonesian Stock Exchange in 2020-2022.Methodology:This study is based on a deep data study, using secondary data from IDX30 companies listed on the Indonesian Stock Exchange from 2020 to 2022. 13 companies were included in the study and selected through a purposive sampling method. The data was analyzed using multiple linear regression, a statistical technique used to analyze the relationship between multiple independent variables and a dependent variable.Findings:Research results show that corporate social responsibility positively and significantly impacts aggressiveness tax. Implication:On the other hand, Profitability, liquidity, and Leverage are not influential factors in aggressive tax.

The Influence of Corporate Social and Environmental Responsibility and Information Technology Investment on Company Value with Corporate Innovation as a Moderation

This research aims to determine the influence of several variables, namely (1) CSER and (2) IT investment, on company value, which is moderated by the company innovation variable in mining sector companies listed on the BEI in 2018 - 2022. The population in this study is all mining companies, as many as 76 companies. Sampling used purposive sampling with certain criteria and obtained a sample of 9 companies multiplied by five years of observation to become 45 financial reports. The data collection technique used is a documentation study that analyses the financial reports of mining companies that meet the sample criteria according to the needs of the data to be processed. Data were analysed using the STATA application. The research results found that CSER and IT investment had no effect on company value; company innovation was not able to strengthen the influence of CSER on company value, while company innovation was able to strengthen the effect of IT investment on company value. This research was also conducted on mining companies, considering that the mining sector is closely related to the environment. According to the data previously presented, the value of companies in the mining sector experiences fluctuations, which decrease more frequently each year.

Pengaruh Good Corporate Governance dan Corporate Social Responsibility terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Intervening (Studi Empiris pada Perusahaan Industri Batu Bara yang terdaftar dalam Bursa Efek Indonesia (BEI) Periode 2019-2022)

This study aims to estimate the influence of Good Corporate Governance and Corporate Social Responsibility on Firm Value with Profitability as an intervening variable, by sampling from companies engaged in the coal industry listed on the Indonesia Stock Exchange during 2019-2022 using nonprobability sampling with purposive sampling techniques and data obtained through the official website (BEI) www.idx.co.id. The data analysis method used in this research is path analysis using E-views 10 and the data is confirmed to have passed classical assumptions. The results showed that partially the Independent Board of Commissioners and Corporate Social Responsibility had a positive and significant effect on Earning per Share, but the Audit Committee had no effect on Earning per Share. Then only the Independent Board of Commissioners has a positive and significant effect on Price to Book Value, while the Audit Committee, Corporate Social Responsibility, and Earning per Share do not affect Price to Book Value. And for the mediation results, it is found that Earning per Share fails to mediate the influence of the independent variables (Independent Board of Commissioners, Audit Committee, and Corporate Social Responsibility) on the dependent variable, namely firm value.

The Influence of Corporate Social Responsibility on Company Value Mediated by Environmental Performance

The Influence of Corporate Social Responsibility on Company Value Mediated by Environmental Performance