Implementation Of Social Responsibility Research Articles

СОЦІАЛЬНА ВІДПОВІДАЛЬНІСТЬ БІЗНЕСУ: ОСНОВНІ СКЛАДОВІ ТА ПРІОРИТЕТНІ НАПРЯМИ РЕАЛІЗАЦІЇ

The article examines the components and directions of the implementation of social responsibility of business, which are implemented under the influence of current events in Ukraine. Approaches to the definition of the concept of "social responsibility of business" according to scientists M. Friedman, G. Bowen, A. Carroll, from the position of the World Council of Entrepreneurs for Sustainable Development and the World Bank Institute are given. The relationship between social responsibility of business and sustainable development is indicated. Differences in the characteristics of social responsibility of business and philanthropy according to the criteria of involvement, purpose, participation in decision-making, strategicness and dependence on external circumstances are determined. It was established that the concept of social responsibility of business has a wider meaning than charity. Such key principles of social responsibility of business as openness, systematicity, reliability, regularity are indicated. The main components of internal and external social responsibility of business are revealed. The reasons that restrained the development of social responsibility of business in Ukraine are highlighted. The actions of the state regarding the activation of social responsibility in Ukraine are indicated. Measures have been taken by leading business structures regarding social responsibility at the beginning of hostilities in Ukraine in such areas as humanitarian aid to the population, support of medical facilities, evacuation and accommodation of the population from the areas of hostilities, organization of shelters for the population. The five-component model of social responsibility of business in war conditions is given and characterized according to the following components: business continuity, people's safety, army assistance, partnership, local communities. Referred to the results of the study of the sustainability of Ukrainian business during the war. Attention was focused on the following key directions of the SVB: systematization and coordination of corporate volunteering within the organization, the application of the practice of well-being (corporate well-being) and war/work balance (balancing work during the war) and Ukraine first, National Identity, Ukraine Culture Code.

Relationship between enforcement of labor social welfare laws and internal CSR, job satisfaction: a qualitative study at commercial banks in Vietnam

This study aimed to explore the relationship between three factors: enforcement of labor social welfare labor laws, internal corporate social responsibility (CSR) implementation, and job satisfaction as perceived by managers in the commercial banking sector. The research utilized a qualitative research method – in-depth interviews based on a semi-structured questionnaire with 20 experienced managers from 11 commercial banks in Vietnam, an emerging economy. Findings indicated a positive reciprocal relationship between enforcement of social welfare labor laws and internal CSR responsibilities of enterprises. Additionally, enforcing labor social welfare laws and internal CSR implementation positively impacted employee job satisfaction. The study also identified five aspects of internal CSR implementation towards employees: (1) timely and full payment of wages, bonuses, and benefits; (2) establishing a conducive work environment; (3) policies addressing human rights, health, and safety at work; (4) fair and democratic treatment, providing training and career advancement opportunities, and protecting employees through organizational activities; (5) having legal norms, procedures, mechanisms for recording, feedback, monitoring, and reasonable evaluation of job performance. These findings contribute to enriching both theoretical understanding and practical implications regarding the interplay of these three factors in commercial banks, encouraging managers to effectively implement social welfare laws and internal CSR implementation. AcknowledgmentThis collaborative research involves scholars from the University of Law - Hue University and Duy Tan University. The authors extend their gratitude to both institutions for their support and assistance in facilitating the publication of this research. In addition, the authors would like to thank the Editor-in Chief and a reviewer for their helpful comments that in our view have helped to improve the quality of the manuscript significantly. This study was conducted based on decision No. 4741/QD-ĐHDT dated October 18, 2023 of Duy Tan University, Vietnam.

Perceptions of the Impact of Artificial Intelligence among Internal Medicine Physicians as a Step in Social Responsibility Implementation: A Cross-Sectional Study.

Artificial Intelligence (AI) has emerged as an essential tool in healthcare for optimizing healthcare delivery and improving patient outcomes. This study is motivated by using AI in healthcare as a step for social responsibility implementation. The research aimed to investigate the attitudes of healthcare professionals on this issue, and it assessed physicians' opinions regarding their perceptions of AI and their intention to use and implement AI tools in their activity. An electronic survey was proposed during February-June 2024 to a sample of healthcare professionals (309 were admitted into the study, 62 males and 247 females, with a mean age of 42). The results of the survey highlighted both groups' excellent perceptions of AI and the low perceived knowledge of AI, which arises from more technical questions. The use of AI in healthcare represents a step for social responsibility implementation; it is an unstoppable process, and stakeholders should take into consideration investing more in monitoring and training activities.

A Literature Review of Corporate Social Responsibility Implementation in the Manufacturing Industry: Impact on Financial and Environmental Performance

A Literature Review of Corporate Social Responsibility Implementation in the Manufacturing Industry: Impact on Financial and Environmental Performance

Implementation of Social and Environmental Responsibility at The State Electricity Company (PT PLN Persero) Bangka Belitung Regional Parent Unit in Improving Pangkalpinang Nature School Education

In line with the 2005-2025 National Medium-Term Development Plan (RJPM), PT PLN (Persero) Unit Induk Wilayah Bangka Belitung is dedicated to making improvements in four key areas: overall enhancements, improving the quality of education, promoting educational development, making educational administration more efficient. This research describes how the Corporate Social and Environmental Responsibility (CSR) program by PT PLN UIW Bangka Belitung is being implemented for the Kacang Pedang Sub-district, Gerunggang, Pangkalpinang City community. The study uses a qualitative method and John Elkington's triple bottom-line theory. The results show that the TJSL program by PT PLN (Persero) Unit Induk Wilayah Bangka Belitung provides significant benefits for the education of the Kacang Pedang community in Pangkalpinang City by supplying facilities and infrastructure for the Sekolah Alam Pangkalpinang program.

Development of Corporate Social Responsibility Implementation (Study in Indonesia and Malaysia)

Development of Corporate Social Responsibility Implementation (Study in Indonesia and Malaysia)

Recycling decision and corporate social responsibility implement for closed‐loop supply chain considering green design under EPR policy

AbstractThe extended producer responsibility (EPR) policy requires producers to focus on the green design of front‐end products and the recycling of end‐of‐life waste products at the same time and fulfill dual environmental responsibilities. Under this background, we study the recycling decision and corporate social responsibility (CSR) implementation for closed‐loop supply chains (CLSC) considering green design under EPR policy. We build game models of CLSC under six situations, and analyze the interaction between the manufacturer's green design behavior and the retailer's CSR behavior, along with their influence on recycling decisions and the operational performance of CLSC. We show that both the manufacturer's green design behavior and the retailer's CSR behavior are beneficial to improving social welfare and the other party's profits, but a higher level of green design is uneconomical for the manufacturer. Similarly, a higher CSR awareness is not conducive to retailer's profitability. We also find that under the influence of the government's “Tax‐Reduction‐Subsidy” policy, the selection of the optimal recycling channel is influenced by factors such as the difficulty of recycling waste products, government subsidies, and the profit of unit reprocesses from the perspective of maximizing supply chain member's profits.

Analisa Dampak Program Pemberdayaan Ekonomi Kampung Edamame Melalui Pelaku UMKM Edamame Krispi Mitra PT Gading Mas Indonesia Teguh (GMIT)

Jember is one of the regions that produces Edamame soybeans. The community empowerment through the Edamame Village has become an encouragement for economic development, especially for the people of Curah Kates Village. By utilizing the remaining materials from Edamame soybean sorting into an economically valuable product. This study aims to deeply analyze the impact of the empowerment program on the economy of the Curah Kates village community through the MSME actors of the Edamame Village who collaborate with PT Gading Mas Indonesia Teguh (GMIT). The empowerment program carried out by the Edamame Village has a significant impact on employment, income, and women's empowerment. The economic empowerment program of Curah Kates Village through the Edamame Village is one form of the implementation of the corporate social responsibility (CSR) program of PT Gading Mas Indonesia Teguh. In this program, the company is obligated to be responsible for the social and environmental impacts generated by the company's operations. This research uses a Qualitative method, this method is used to deepen the research conducted. The data collection techniques used in this study were carried out through observation and in-depth interviews with the research subjects.

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

PurposeMining 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/approachThis paper uses an exploratory approach with in-depth interviews to investigate site-level CSR implementation and challenges in the context of mining in Brazil.FindingsThis 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/valueThis 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.