Model Of Corporate Social Responsibility Research Articles

Strategic CSR perspectives hold key to sustainable tourism development in the Society 5.0

The purpose of this paper is to report about research on how Society 5.0 balances Industry 4.0, responsible economic development and resolution of social problems by advancement of perspective corporate social responsibility (CSR) in organizations. Drawing from organisation, sustainable tourism development and social functionalism theories, the author designed an integral model of CSR in the line with goals of a forward looking and socially responsible society. This study includes analysing of present governing principles. The findings of this research paper suggest technology models of Corporate Social Responsibility, a regionally grounded solving of individuals social problems and changing of CSRs environmental, social and economic dimensions according to the circumstances of Society 5.0. Because there is a limit to what people can do, the task of finding s the necessary information from overflowing data and analysing it was a burden and scope of action were restricted due to age factor and degrees of ability. The study was created guidance for improvement of CSR practice in organisations through its responsible operation and behaviour grounded on the governing environmental and social circumstances in modern society. It proposes an integral technology-based model for sustainable economic growth.

Corporate Spiritual Responsibility (CSpR): Kontruksi Model CSR berdasarkan Surat Al-Mudassir dan Kitab Tarbiyah Wa Tahdzib

Purpose: This study aims to construct the model of Corporate Social Responsibility (CSR) based on Surah Al Mudassir and Kitab Tarbiyah Wa Tahdzib in Islamic boarding schools.
 
 Method: This research uses a postmodernist-interpretivist paradigm where the research tries to integrate the meaning of each data obtained through interviews and construct a Corporate Social Responsibility (CSR) model based on Surah Al Mudassir and the Kitab of Tarbiyah Wa Tahdzib. 
 
 Results: Empirically in Islamic boarding schools, it was found that 1) The application of Corporate Social Responsibility (CSR) towards profits is interpreted as sustenance that arises from a sense of sufficiency and gratitude, 2) The application of Corporate Social Responsibility (CSR) towards people is interpreted as charity service. 3) The implementation of corporate social responsibility (CSR) for the planet is interpreted as mutual concern and responsibility. 
 
 Implications: this study provides implications for accounting science, especially the concept of CSR in a broader context
 
 Novelty: This study focuses on the construction of a CSR model that integrates organizational culture, religion and spirituality into a CSR model based on Surah Al Mudassir and Kitab Tarbiyah Wa Tahdzib

When Corporate Social Responsibility (CSR) Goes Wrong: a Second Assessment of the Integrated Waste Processing Plant TPST Samtaku in Jimbaran, Badung Regency

The June 2023 edition of Astonjadro contained an article arguing that the Integrated Waste Processing Plant (Tempat Pengelolaan Sampah Terpadu, TPST) built in Jimbaran Bali provides a model for corporate social responsibility (CSR) (Okta Golden, 2023 April). The objective of this paper is to provide an alternative view from the neighboring community. The key methodology is a document review, of documents collected through action research by the author, until recently a resident suffering from the mis-location and mismanagement of the TPST, and active with the community in complaining and finally demanding its closure. The paper assesses the performance of applying for permission to build and operate the TPST, based on Indonesia Business Links principles of CSR, and assesses a failure in five of the seven principles. The paper questions the motives for inconsistencies and deceit uncovered, saying a response is beyond the scope of the paper. It sees Okta Golden, the author of the original paper, as a victim of the lack of social responsibility, It sees the regular requests for suffering neighbors to collaborate as inappropriate. It concludes that the assessment by Okta Golden that TPST Samtaku Jimbaran is a model of CSR was misplaced.

Employing Machine Learning to Deduce a Causal Link Between Corporate Social Responsibility and Financial Performance

Incorporating Corporate Social Responsibility (CSR) into business strategy has become noteworthy, as that pertains to the discretionary initiatives a business entity undertakes to enhance its operational sphere’s societal and ecological circumstances. The evaluation of a company’s success is closely tied to its financial performance, which pertains to its capacity to produce earnings and enhance shareholder worth. The correlation between CSR and financial performance has been a topic of significant discourse, with numerous studies examining this subject from diverse perspectives. Nevertheless, establishing a causal association between the concepts above poses a formidable challenge, owing to the intricate nature of the association and the likelihood of extraneous variables exerting an effect. This study suggests a model for CSR based on Machine Learning (ML), referred to as the Machine Learning-based Corporate Social Responsibility Model (ML-CSRM). This model aims to establish a causal relationship between CSR and financial performance. The paper commences with a comprehensive exposition of CSR and its correlation with financial performance. The discourse delves into the intricacies of ascertaining the causal relationship between the two. The method under consideration utilizes Latent Dirichlet Allocation (LDA) and text clustering techniques to examine extant legal documents about CSR. The study presents the proposed method’s simulation results [Pearson’s Correlation Coefficient, precision, recall, Root-Mean-Squared Error (RMSE), and R-squared] and discusses the proposed approach’s outcomes. The outcomes of this research carry significant ramifications for both commercial enterprises and the broader community, given that they offer discernment into the correlation between CSR and economic outcomes.

CORPORATE SOCIAL RESPONSIBILITY AS A BUSINESS STRATEGY TOOL FOR ENTERPRISE DEVELOPMENT

The article reveals the relevance of evaluating the effectiveness of socially responsible activities of corporations. The purpose of the article is to analyze current models and methods of assessing the effectiveness of corporate social responsibility in order to determine their advantages for practical use by companies. It was determined that the interpretation of the concept of corporate social responsibility depends on the content and purpose of the analysis of the business environment and business strategy, rules, principles and influence of interested parties. Models of corporate social responsibility (CSR) were analyzed, the features of which are determined by components: economic responsibility, legal responsibility, ethical responsibility, charitable activity (philanthropy). The advantages and disadvantages of the American CSR model are identified. The European model is analyzed, in which, depending on the features, the continental, British and Scandinavian models are distinguished. The features of the Japanese CSR model and its advantages are revealed. It is established that CSR is implemented through programs of internal, external and mixed types. Three approaches to assessing CSR are defined (minimalist approach, which is based on assessing the degree of compliance by the company with the rules and obligations provided for by law; approach, which is based on highlighting one or several key areas of corporate social activity; complex approach, which is based on a holistic view of CSR, which determines the measurement of a large number of social, environmental and economic indicators). The problem of assessing the effectiveness of CSR is defined, which boils down to the development of a unified procedure or methodology for determining the effectiveness of social investments. The areas of CSR assessment are outlined in accordance with ISO 26000 "Guidance on social responsibility". An analysis of the most common methods of assessing CSR effectiveness was carried out (Social Return on Investment (SROI), LBG method, Dow Jones sustainability index, BACO index, effective social investment and social partnership program, use of Robin Hood Foundation metrics, FTSE4 Good Index). The trends in the development of CSR, which companies should take into account in their activities, have been determined.

A Corporate Social Responsibility (CSR) Model to Achieve Sustainable Business Performance (SBP) of SMEs in the South African Construction Industry

This paper purposes to develop a corporate social responsibility (CSR) model to guide small and medium enterprises (SMEs) in the South African construction industry (SACI) towards sustainable business performance (SBP). A theoretical CSR model was developed from the literature and validated through Partial Least Squares Structural Equation Modelling (PLS-SEM), using primary questionnaire data obtained from 110 SMEs in the SACI, who are registered on the construction industry development board (cidb) register of contractors between Grade 1 and 6 general building (GB) and/or civil engineering (CE). The PLS-SEM results indicate that CSR drivers influencing the CSR practices of SMEs, along with CSR implementation challenges experienced by SMEs, influence the perception of SMEs pertaining to the relationship between the integration of CSR and SBP all of which influences the CSR activities considered by SMEs to achieve SBP, thus implying that the holistic adaption of the PLS-SEM (CSR model) by SMEs in the SACI equates to more SBP. However, SMEs practicing CSR activities to achieve SBP are subjected to specific CSR: drivers and implementation challenges as well as SME owner perceptions.

Emergence of Hybrid CSR Models as a Conflict‐Driven Communicative Process in a Nordic Welfare State

AbstractThis paper offers an understanding of how hybrid models of corporate social responsibility (CSR) – models combining society‐centric mandatory (implicit) and business‐centric voluntary (explicit) approaches to CSR – are communicatively constructed through institutional struggles over the roles and responsibilities of business in society, in the context of a Nordic welfare state. We develop a model of hybridization as a dialectical process of communicative activity, framing and counter‐framing, in which conflict and contestation over normative understandings about CSR drive the process. The model explains the emergence of hybrid models of CSR in terms of gradually evolving issue development and frame changes that are driven by discursive struggles over moral obligations of business in society, appropriate configuration of legitimacy relationships, and appropriate institutional arrangements for CSR governance. In contrast to prevailing accounts, which tend to theorize hybridization as resulting from isomorphic, mimetic, and normative pressures, our account explicitly attends to the politics of hybridization.

CSR in Very Small Entities and Small Enterprises in the African Context: Overview and Modeling

In line with the criticisms put forward in postcolonial and decolonial approaches, the literature on Corporate Social Responsibility (CSR) in Africa is marked by the absence of a CSR model that truly reflects the deployment of very small entities and small enterprises (VSESEs) on the continent. The purpose of this contribution is therefore to identify a CSR model based on the detailed entrepreneurial realities of VSESEs in an African context. Through observation of the practices of 12 Cameroonian VSESEs and the testimonials of their promoters, it appears that CSR in these small entities comes in three dimensions, depending on the target community: genealogical responsibility towards blood relations, geographic responsibility towards the local community, and spiritual responsibility towards those sharing the same beliefs. Each of these dimensions is characterized by underlying conciliation mechanisms, actions and practices, and distinct stakeholders.

A return to responsibility: A critique of the single actor strategic model of CSR

Any functional utility gained through corporate social responsibility (CSR) depends on “responsibility” as the governing principle between “corporate” and “social” interests. We argue that Porter and Kramer’s highly popularised notion of “shared value” has been pivotal to the erosion of responsibility as a moderating concept in CSR. Under this approach, “strategic” CSR becomes an instrument to leverage corporate advantage, rather than fulfil social responsibilities and address business-related harms. In mining, this approach has supported shallow, derivative ideas including the wellknown CSR artefact: “social license to operate” (SLTO). We argue that CSR, and the related concept corporate social irresponsibility (CSI), suffer from the single actor problem, where the corporation too easily becomes the exclusive focus of analysis. We advocate for a reinvigorated debate about mining and social responsibility in which the corporation is but one actor in the (ir)responsibility landscape.

Factors Affecting Stock Return in Indonesian

The motivation behind this research is to determine the impact of earnings management, transfer pricing (TPRC), corporate social responsibility (CSR) on stock returns (RS) moderated by foreign ownership. The research used is secondary from the Indonesia Stock Exchange for the 2016-2021 period. Selection of the study sample. The method used was purposive sampling with a model. The number of samples used was 205 in five years (2015-2019). Data processing was performed using path analysis techniques at a significance level of 0.05. The results of the study explain that the Stubben model of earnings management (EMS), transfer pricing (TPRC) and CSR have a significant effect on stock returns (RST). Foreign ownership (FOR) managed to moderate the effect of transfer pricing (TPRC), CSR on stock returns (RST). However, foreign ownership (FOR) failed to moderate earnings management (EMS) on stock returns (RS).

Changes in corporate social responsibility activity during a pandemic: The case of COVID‐19

AbstractThis study examines the practice of corporate social responsibility (CSR) during COVID‐19. Little is known about how organizations practice CSR during acute exogenous crises. Overlooking how CSR practices change during a crisis matters because organizations are compelled into trade‐offs that carry implications for their CSR initiatives. Analysis of interview data with CSR managers, from 21 Dubai‐based business organizations during COVID‐19, uncovers changes in the content and process of CSR during the pandemic. The results show that the practice of CSR underwent a fundamental change in focus as organizations shifted to an employee‐centric model of CSR and away from an environmental one. Measures placed on organizations and society to combat the pandemic also led to a recalibration of stakeholder and issue salience, with notable effects on CSR that challenge the capability of the power–legitimacy–urgency framework to anticipate these shifts. We consider the impacts associated with the shift in the content of CSR initiatives and process of their implementation and discuss the implications of the findings for CSR theory, research, policy, and practice.

СОЦІАЛЬНА ВІДПОВІДАЛЬНІСТЬ - ФЕНОМЕН СОЦІО-ЕКОНОМІЧНИХ ПРОЦЕСІВ: СУЧАСНИЙ ІСТОРИКО-КОНЦЕПТУАЛЬНИЙ АСПЕКТ

The article examines the main theoretical issues of choosing a market model of corporate social responsibility (CSR) by domestic enterprises. The irrelevance of CSR in solving social problems of Ukrainian society and increasing the efficiency of its economic sphere has been determined. The factors inhibiting the implementation of CSR in the economic activity of business structures have been clarified. It was noted that an accelerated transition from the market model of CSR to the model of CSR based on "common values" is possible. It is shown that the joint (community) model of CSR is based on the establishment of mutually beneficial, long-term business relationships with internal and external circles of stakeholders. The social and economic significance for companies of expanding the circle of interested subjects was revealed. It is shown that the presence of stable groups of stake holders, which are expanding, indicates the public recognition of enterprises as socially significant subjects.

Contested Discursive Framing of a Bank’s Cooptative Joint CSR Model

There is a dearth of critical ethnographic research that focuses on the semiotic-discursive features of corporate social responsibility (CSR) framing in business and nonprofit (BUS-NPO) partnerships. This article contributes to CSR scholarship by combining ethnographic methods (participant observation, in-depth interviews, and textual materials) and semiotic analysis to demonstrate how a bank-NPO partnership is discursively framed in the context of agonistic interactions and its implications in terms of cooptation.
 This article crystallizes two arguments. First, the bank’s joint CSR initiatives represent a discursively framed and validated model of CSR as a commodity aiming at advancing bank interests at the cost of avoiding substantive and sustained social responsibility. Second, the joint CSR model, discursively framed as a cooptative partnership discourse, is effectively realized through the practices of the cooptative relationship between the bank and the NPOs.

The Place of the Natural Environment in Activities for Social Responsibility in the Opinion of Students of Electrical Engineering

The concept of corporate social responsibility (CSR) permeates the curricula of various fields of study at many universities. The aim of the article is to present the assessment of the students at the Lublin University of Technology in the field of Electrical Engineering on the importance of individual dimensions of CSR, with particular emphasis on the environmental dimension. The method used in the study is a diagnostic survey conducted among students of full-time first- and second-cycle studies. The research was carried out using a questionnaire based on the four-dimensional model of CSR developed by Carroll and was extended to the environmental dimension. The tool consists of 60 statements divided into 12 groups. Each group contains five statements—one for each of the distinguished CSR components. The hierarchy of CSR dimensions in both surveyed groups is analogous (economic, legal, ethical, philanthropic, and environmental dimensions). The study groups differed, however, in their assessment of the importance of the legal and ethical dimensions. Bilateral comparisons of individual dimensions in the group of second-cycle students revealed fewer differences than in the group of first-cycle students, which proves that the links between different categories of the company’s stakeholders and obligations toward them are more clearly perceived by the group of second-cycle students. The conclusions from the research make it possible to recommend universities to include in their curricula content aimed at better preparing graduates to undertake CSR activities.

DID CORPORATE SOCIAL RESPONSIBILITY (CSR) SUCCEED? A MODEL OF ECONOMIC EMPOWERMENT FOR LOCAL OIL PALM FARMERS

The aim was to examine a model of economic empowerment for local oil palm farmers through corporate social responsibility (CSR). The research subjects were the parties involved in the oil palm company, the local community, and stakeholders. The data collection was carried out through interviews, focus group discussions, and observations. The results showed that CSR is still not optimal in improving the community's economy. The issues faced were as follows: 1) the local community was not yet ready to manage the CSR funds provided by the company; 2) the government's role was not optimal due to limitations in human resources and available funds. The empowerment program proposed by the local government should receive contributions from companies and be integrated with what the company is carrying out for avoiding difficulties in terms of bureaucratic regulations/laws. Recommendations: First, programs designed through CSR funds should be implemented by companies/NGOs/universities with expertise and experience. Second, the CSR model is the creation of cooperatives according to the community's clan group. Third, the CSR model is the use of oil palm processing waste as fertilizer that can be used by the community around the company. Keywords: Corporate Social Responsibility, Community Economy, Oil Palm Farmers, Clan Cooperatives DOI： https://doi.org/10.35741/issn.0258-2724.58.3.56

Community Development Model by Corporate Social Responsibility in Indonesia: A Systematic Literature Review

Community empowerment is one form of implementation of corporate social responsibility (CSR) carried out by companies. In its implementation, there are various models and strategies that can be used to support implementation. In Indonesia, the study of community empowerment by companies has become a new tradition in the development of CSR models. In the last decade, various models of community empowerment by companies have developed resulting from research related to CSR, especially those that examine community empowerment. This research is a systematic literature review to analyze the model of community empowerment by companies that are reviewed based on dissertation research sources published in the 2013-2020 period by Sebelas Maret University. There are 9 dissertation studies that were analyzed to find a synthesis of community empowerment models in corporate social responsibility programs. The majority of the studies were conducted in case studies with a qualitative approach. The findings of this study are that the model of community empowerment by companies in Indonesia is developed based on the “local context” and “actor relations” that exist within the scope of the community empowerment program.

CSR in major European football leagues in the age of COVID-19: financial vulnerability, mental health and domestic violence

PurposeCOVID-19 pandemic has significantly impacted the lives of people and businesses around the world in different ways. France, Spain, Italy and the UK are among the worst affected countries by this pandemic. The purpose of this paper is to identify and compare different corporate social responsibility (CSR) activities taken by the clubs and player of the major football leagues of these four countries to develop a more comprehensive model of intervention.Design/methodology/approachThis paper has analyzed the initiatives taken by these football clubs and players to address financial vulnerabilities, mental health problems and domestic violence among the stakeholders and compared them with the existing CSR and humanitarian models. A case study approach has been used to collect and analyze data related to the CSR activities taken by the players and club management. Official websites of the clubs, newspaper and journal articles were among the major sources used to collect data for the paper.FindingsFootball clubs and players of the four major leagues have raised funds through different campaigns and delivered foods and essential medical supplies to the communities and hospitals to address financial vulnerabilities, mental health issues and domestic violence within their communities during the COVID-19 pandemic. They have provided guidance to their followers using social and television media to improve their physical and mental health during the pandemic. Online competitions, quizzes or virtual hangouts have also been used by the players to engage the stakeholders on a frequent basis. Football clubs have also initiated campaigns to raise awareness within the community on available medical services for the victims of domestic violence and also provided them with shelter, food, medical, legal and online counseling services.Originality/valueFootball clubs and players of the major leagues were always at the forefront to help the communities and hospitals to address issues related to mental health problems, financial vulnerabilities and domestic violence during the COVID-19 pandemic. The findings of this paper could help and guide other entities in designing a more comprehensive model of CSR interventions during pandemics or crisis situations to address financial vulnerabilities, mental health problems and domestic violence within their communities.

Corporate Social Responsibility and Circular Economy as a New Integrated Approach?

Scholars and managers pay constantly their attention on Circular Economy (CE) as it constitutes an innovative lever for achieving economic, social and environmental sustainability. For decades, companies have used the common pillar of Corporate Social Responsibility (CSR) to enhance the sustainability approach. Although CSR is a broad and longstanding concept, how CSR and the recent concept of CE might be related has been overlooked up until now. The paper has the objective to analyse how, under the stakeholder theory, CSR might favor the emergence of CE. The analysis has been conducted in the Agribusiness sector as a relevant context because it is technologically dynamic and requires paying attention to all the stakeholders. We used a qualitative approach and the results of the research highlight that companies adopting CSR models are oriented towards circularity. This research contributes to a better scientific understanding of the impact of CSR on CE, and provides useful indications to managers to favor the two approaches and benefit all the stakeholders.

Islamic approach to corporate social responsibility: an international model for Islamic banks

PurposeThis study aims to present a corporate social responsibility (CSR) model that would apply to Islamic banks, considering the international aspect of social responsibility because CSR is not applicable in the same way in all types of societies.Design/methodology/approachBased on the extensive review of the existing literature, the authors aim to present an Islamic CSR model applicable to Islamic banks. This study is based on the international approach to CSR developed by Masoud (2017). Each responsibility has an equal share but with specific changes regarding the order of priorities between them and the type of responsibility.FindingsThe findings show that the existing literature provides several Islamic CSR models. Most of these models are general and offer guidelines to Islamic financial institutions, but no model applies exclusively to Islamic banks. Using these models for Islamic banks is challenging because of their specific business activities, especially in non-Muslim countries. This study proposes a model that could act as the main guideline for Islamic banks with enough flexibility to meet different market and stakeholders’ requirements.Practical implicationsThe model was not tested on a sample, and not all Islamic principles were considered. However, it is applicable for Islamic banks, especially considering internationalization in their businesses and the further development of Islamic banking. At the same time, this model puts ethical norms in the spotlight. This is particularly emphasized in the case of non-Muslim countries or in societies where a particular law does not regulate Islamic bank activities.Originality/valueAlthough there is a growing literature on this topic, existing studies primarily discuss the Islamic approach to CSR from the overall perspective, not in a specific industry. While some authors developed their own Islamic CSR models relying on the primary Shariah sources, others base their proposals on other classical CSR ideas. To the best of the authors’ knowledge, this is the first study based on the CSR model developed by Masoud (2017), considering the relationship between economics and religion and the implications of the Islamic moral economy.

Implementation of corporate social responsibility based on the triple bottom line concept in the era of Covid 19 pandemic

In the age of the COVID-19 pandemic, the practice of corporate social responsibility (CSR) as a form of corporate focus on the corporate environment is necessary to reduce the financial burden on communities. Pelindo III, one of Indonesia's state-owned enterprises, implements its corporate social responsibility through a community empowerment program for hydroponic farmers in Surabaya. The assistance provided is not only in the form of funds for the procurement of hydroponics infrastructure and facilities, but also for administrative and financial management training, marketing and packaging. This study aims to describe how Pelindo III can implement CSR concepts and models in sustainable community empowerment, and to disseminate the CSR implementation model so that it can be replicated in other community empowerment programs. This study uses a descriptive qualitative approach and presents a case study of Pelindo III implementing CSR in a hydroponic farming community in Surabaya. The results of this study show that Pelindo III applies the principles of balancing and normative truth: sustainability, accountability and transparency, marked by a commitment to upholding the social contract. through this community development program. Pelindo III uses business ethics as a guide to its conduct in business competition in accordance with the normative norms and rules. Along the way, Pelindo III is faced with not just single bottom line (SBL) or only economic (financial)-based corporate value responsibilities, but more triple bottom line (TBL) responsibilities. Synergize three elements, including economy, society and environment, or better known as the 3Ps (profit, people and planet).