Social Responsibility Practices Research Articles

CSR as a mediating to company characteristic, corporate governance, and firm value

Investors use the company's value as a benchmark to assess financial performance. Therefore, we must conduct research that uncovers factors capable of enhancing the company's value. Moreover, the majority of research conducted to date has primarily focused on direct testing. This research aims to explain the mechanism of comprehending factors in generating company value based on the signaling theory framework. This study investigates the effect of corporate social responsibility (CSR) practices, as well as mediators such as profitability and size, on firm value in manufacturing firms that have listed their shares on the Indonesia Stock Exchange (BEI). The data analysis was performed using the EViews application based on the collected sample of companies in the period 2019–2022. The results of this research indicate that the level of profitability, company size, and corporate governance effect firm value components directly. This study also suggests that, in line with the signaling theory stream of research, corporate social responsibility (CSR) acts as an important channel to bind the profitable and large-sized firms along with governance mechanisms through the utilization of signals by investors about influential variables such as profitability levels or company size; overall governance practices enacted.

Climate policy uncertainty and earnings management

I investigate how climate policy uncertainty (CPU) influences earnings management (EM). The analysis reveals that high levels of CPU are associated with a reduction in the absolute value of abnormal discretionary accruals. This relationship remains robust across two instrumental variable approaches, several internal and external governance factors, and various alternative measures of EM. Additionally, I find that the negative association between CPU and EM is more pronounced in firms with a higher likelihood of financial distress, greater institutional investor monitoring, and stronger corporate social responsibility (CSR) practices.

Embracing Harmony: Exploring Tri Hita Karana-Based Corporate Social Responsibility Initiatives

This study aims to determine and understand the practice of Corporate Social Responsibility (CSR) based on Tri Hita Karana (THK) implemented by W Bali Seminyak. This study uses qualitative descriptive data analysis to extract data and information from data collection activities such as observation, interviews, and literature studies. The results prove that this hotel has upheld its obligations to God, fellow human beings, and the environment. This is shown by discussions about CSR activities in the hotel environment among informants who show the implementation of THK in routine hotel operations.

The Role of CSR in Improving Corporate Image and Financial Performance in the Banking Industry

Corporate Social Responsibility has an important role in improving the company's image and financial performance in the banking industry. Although many previous studies have shown a positive relationship between Corporate Social Responsibility and corporate performance, the phenomenon that has occurred shows that not all banks have experienced an improvement in financial performance despite having implemented Corporate Social Responsibility practices. This study aims to analyze the impact of Corporate Social Responsibility practices on public perception and financial performance of banks, with a focus on sustainability and social responsibility aspects. Using a quantitative approach, data is collected through surveys to customers as well as analysis of financial statements from several leading banks in Indonesia. The results of the study show that banks that are active in Corporate Social Responsibility initiatives tend to have a more positive image in the eyes of the public, which has implications for increasing customer loyalty and acquiring new customers. These findings indicate that a positive image built through Corporate Social Responsibility activities can increase customer trust, which is a key factor in their decision to choose a financial institution. In addition, the analysis showed a significant relationship between the implementation of Corporate Social Responsibility and improved financial performance, where banks that adopted good Corporate Social Responsibility practices showed higher profit growth and better financial stability. This study fills in the gaps in the existing literature by highlighting the factors that affect the success of Corporate Social Responsibility in the context of banking, as well as underlining the importance of Corporate Social Responsibility as an integral component in a business strategy oriented towards social responsibility and sustainability, contributing to broader economic growth and a better society.

The Mediating Effect of Brand Trust on Yhe Relationship between Corporate Social Responsibility and Hotel Customer Satisfaction

This study explores the impact mechanism of corporate social responsibility (CSR) on hotel customer satisfaction, paying particular attention to the mediating role of brand trust in this process. Based on stakeholder theory and signaling theory, we propose that corporate social responsibility not only directly affects customer satisfaction, but also indirectly affects satisfaction by enhancing customer trust in the hotel brand. We surveyed 732 guests at multiple hotels and analyzed the data using structural equation modeling. The results support our theoretical model and reveal that (1) a hotel's corporate social responsibility practices have a significant positive impact on customer satisfaction; (2) brand trust partially mediates the relationship between corporate social responsibility and customer satisfaction. relationship; (3) hotel type (luxury hotel vs. budget hotel) moderates the impact of corporate social responsibility on brand trust, and this relationship is more obvious in luxury hotels. This study enriches the literature on the impact mechanism of corporate social responsibility, reveals the key role of brand trust in hotel corporate social responsibility practices, and provides a new perspective for hotel managers to improve the effectiveness of corporate social responsibility.

Leading with integrity: illuminating the pathway to positive job outcomes through ethical leadership and CSR

Purpose This paper aims to how ethical leadership influences innovative behavior and employee motivation, focusing on the mediating role of corporate social responsibility within the framework of social exchange theory (SET). Design/methodology/approach Data were collected from 341 bank employees using convenience sampling, and hypotheses were rigorously tested with SPSS 22. Findings The results highlight the significant impact of ethical leadership on enhancing both employee innovation and motivation, with corporate social responsibility initiatives playing a crucial mediating role. Originality/value Drawing on SET, the research illustrates how ethical leadership fosters a reciprocal exchange environment, leading to deeper employee engagement and innovation driven by positive corporate social responsibility practices. By advancing theoretical understanding and providing practical insights, this study offers valuable guidance for organizations aiming to leverage ethical leadership and corporate social responsibility to cultivate a workforce that is both innovative and motivated.

Interplay between GHRM and logistics social responsibility: when big data analytics matters

PurposeThis paper analyses the role of green human resources management (GHRM) practices on the application of logistics social responsibility (LSR) practices and examines the moderating effect of big data analytics (BDA) utilisation levels within these relationships.Design/methodology/approachBased on quantitative research methodology using survey data from 404 managers in the logistics service providers (LSPs) industry in the Philippines, PLS-SEM technique was used to test hypotheses formulated in this research.FindingsEmpirical results achieved suggest that GHRM practices have a significant positive impact on LSR. Among all individual GHRM practices, green training and development did not have any influence on LSR. While the results also revealed that BDA assimilation acts as a moderator of the relationship between GHRM and LSR, no support was found for the moderation effect of BDA acceptance or adoption on this relationship.Originality/valueThe study fills a gap in the logistics literature by introducing dynamic capabilities theory to the nexus between GHRM and SLR for the first time, which reveals previously unknown answers on effects of GHRM practices on LSR. The study also introduces BDA assimilation as an important moderator that can strengthen positive impact of GHRM on LSR.

The dance of power and responsibility: understanding the multilevel government influence on CSR practices in Chinese state-owned enterprises

ABSTRACT This study investigates how multilevel government influences the corporate social responsibility (CSR) practices of state-owned enterprises (SOEs). Using the control rights theory, we illustrate how the supervisor (the provincial government) utilizes residual control rights allocated by the principal (the central government) to exert both top-down binding and bottom-up buffering effects on the CSR practices of their agents (local governments and SOEs). Our findings reveal a U-shaped relationship between government control levels and SOEs’ CSR practices, with administrative intervention reinforcing this trend and fiscal decentralization leading to an inverted U-shaped relationship. These insights highlight complex inter-governmental dynamics influencing SOEs’ CSR practices.

Transformational Environmental Leadership and Corporate Social Responsibility as Triggers of Competitive Advantage and Sustainable Performance in Environmentally Certified Companies in Mexico

This research proposes a model to assess the impacts of transformational environmental leadership and corporate social responsibility on sustainable performance with the mediating effect of competitive advantage in environmentally certified companies in Mexico. Based on a literature review, a measurement instrument was created to evaluate the variables in the model. The sample is composed of 150 certified companies from 29 states. We used factor analysis and path analysis for hypothesis testing. We observed that transformational environmental leadership facilitates the internal changes and decision-making necessary to implement corporate social responsibility practices, develop competitive advantages, and improve sustainable performance. We also observed a positive relationship between competitive advantage and sustainable performance. From a transformational environmental leadership perspective, this study is helpful for researchers, industry experts, policymakers, and managers interested in voluntary environmental certifications in emerging economies. The research model implies a way to strengthen companies’ competitive advantage and sustainable performance through transformational environmental leadership and corporate social responsibility.

Assessing the Corporate Social Responsibility Practices of Battery Replacement Enterprises in Environmental Protection through Sustainable Business Practices Economic and Environmental Impacts

Assessing the Corporate Social Responsibility Practices of Battery Replacement Enterprises in Environmental Protection through Sustainable Business Practices Economic and Environmental Impacts

The Impact of Servant Leadership on Corporate Social Responsibility: Insights from Egyptian Tourism Organizations

This study examines how servant leadership affects corporate social responsibility (CSR) practices and its dimensions (corporate commitment, governance, environmental protection, and social contribution) in the Egyptian tourism industry, focusing on Hilton and Four Seasons. Quantitative research with 386 participants was conducted. Spearman correlation, CFA, path coefficient analysis, model quality of fit, and Fornell-Larcker criterion were used for data analysis. The links between servant leadership and CSR factors were examined using SEM. A positive and significant correlation was found between servant leadership and all CSR aspects. In the Egyptian tourism industry, servant leaders can positively influence an organization's commitment to sustainable and socially responsible business practices by prioritising stakeholder well-being, fostering ethical practices, and promoting a culture of responsibility.

The Effect of Corporate Social Responsibility on Tax Avoidance with the Moderating Role of Corporate Governance

Objective: This study explores the impact of corporate social responsibility on tax avoidance with the moderating role of corporate governance in Iraq. Research Method: The researcher selected a sample of companies listed on the Iraqi Stock Exchange, numbering (33). Data was taken from 2012 to 2022, and the data was analyzed using the Eviews 9 program. Findings: Iraqi companies suffer from slight levels of tax avoidance by adopting social responsibility practices and disclosing corporate governance. Companies' commitment to corporate social responsibility would add value to the company. Commitment to corporate social responsibility leads to reducing tax avoidance. Conclusion: We note from the study that there is a weakness in applying social responsibility accounting. Corporate governance and the application of its principles impact paying taxes and preventing avoidance and evasion of paying them. CSR and taxation have the same goal of improving the well-being of society The results of this study indicate that the higher the level of CSR activities, the higher the company's responsibility for its tax obligations. Corporate social responsibility is the taking of responsibility by a company for its actions as well as encouraging the creation of a positive impact through its activities on the environment, customers, employees, communities, stakeholders and all members of the public who can be considered stakeholders.

Are ESG scores driven by financial information? Evidence from European banks

In recent years, investors' increasing focus on sustainable investments and the sustainability orientation of companies has led to parallel growth in the market for environmental, social and governance (ESG) performance and ESG rating agencies. However, even though ESG rating agencies have become very influential institutions, the literature has found that ESG performance ratings provided by different agencies often differ from each other. This causes consequences that should be considered, such as complex evaluation of companies' ESG performance and uncertainty in ESG investment decisions. Therefore, it is necessary to identify which determinants influence ESG performance. This study aims to identify the internal determinants of an ESG score using bank-specific balance sheet indicators such as capital and risk ratios. The analysis focuses on the European banking sector from 2018 to 2022. Banks mainly foster the transition to a more inclusive and sustainable economy. Moreover, after the recent financial crises, banks have increased their social responsibility practices, strengthening their credibility, trust and reputation. Generalised estimating equations with standard error robust to heteroscedasticity were used. The results reveal that the factors that most influence the ESG score provided by ESG rating agencies are bank size and liquidity risk exposure. The larger the size of the bank and the lower the exposure to liquidity risk, the higher the ESG score assigned.

Online reputation assessment in innovative wine companies

In an increasingly competitive business world the ability of a company to build a favorable reputation is an essential factor for its success or failure, especially in digital environments. The objective of this study is to analyze what factors affect the online reputation of companies in the agri-food sector, taking the Spanish wine sector as a case study. The methodology used to achieve this objective was Qualitative Comparative Analysis (QCA), in its fuzzy sets variant (fsQCA). The results show that those companies more oriented towards the digital market and with a higher level of communication of their Corporate Social Responsibility practices have a higher reputation among stakeholders. This advantage is increased if in addition they are larger companies or have a larger Governing Board.

Strategi Komunikasi Corporate Social and Responsibility PT. Siringo-Ringo Rantauprapat Dalam Pemberdayaan Masyarakat di Sekitar Lingkungan Perusahaan

This research analyzes the Corporate Social Responsibility (CSR) practices at PT. Siringo-Ringo with a focus on community empowerment in the village of Bandar Kumbul. The research method employed is qualitative with a case study approach. The findings indicate that PT. Siringo-Ringo has successfully implemented a holistic CSR program, involving local stakeholders such as village government, community leaders, and the local populace. The CSR program encompasses various areas including education, economics, and community empowerment. This research provides in-depth insights into the positive impacts generated by PT. Siringo-Ringo's CSR program on the company's relationship with the community and local welfare. The implications of these research findings suggest that the qualitative approach offers a profound understanding of CSR dynamics and contributions within the specific context of the company and its local environment.

Empirical Evidence on Corporate Social Responsibility A Case Study of Chinese Companies in Pakistan

This paper investigated the state of corporate social responsibility (CSR) practices among Chinese companies operating in Pakistan. Findings reveal that while most Chinese firms have dedicated CSR programs, the strategic focus and long-term developmental impacts vary; enhancing corporate reputation rather than creating ethical value or empowering local communities was the dominant motivation. Key CSR activity areas include education, healthcare, and environmental initiatives, aligned with local socioeconomic needs. Although positive impacts are acknowledged, local stakeholders perceive CSR effects to be limited lacking strategic direction; challenges around political sensitivities, security risks, and coordination issues were highlighted. The paper advocates for a more strategic, participatory and sustainable CSR approach focused on long-term capacity building. Guidance frameworks attuned to local contexts can enable companies to balance business goals with lasting social value.

ENVIRONMENTAL REGULATION IN CORPORATE CSR PRACTICES IN INDONESIA

This article explores the influence of environmental legislation on corporate social responsibility in Indonesia. It aims to clarify the regulatory framework surrounding corporate social responsibility, assess how failure to adhere to environmental laws affects corporate reputation and performance, and identify the difficulties companies encounter while implementing corporate social responsibility. The research adopts a normative legal perspective, involving a thorough examination of pertinent laws and regulations, including the 1945 Constitution, Law Number 40 of 2007 concerning Limited Liability Companies, and Government Regulation Number 47 of 2012. Data gathered through desk research and descriptive legal analysis provides a detailed understanding of the relationship between legal frameworks and corporate social responsibility practices in Indonesia. The findings indicate that the corporate social responsibility regulatory framework encourages companies to meet environmental legal requirements, positively impacting corporate reputation. Conversely, non-compliance can damage reputation and public perception, consequently affecting financial outcomes. Companies also face various obstacles in implementing corporate social responsibility, such as insufficient regulatory support and limited resources. Recommendations for companies include enhancing education on corporate social responsibility and fostering collaboration with stakeholders to develop sustainable business practices. These insights are valuable not only for Indonesia but also for other nations examining the link between environmental legislation and corporate social responsibility.

Conformity or differentiation? The role of CEO turnover

This study investigates the nexus between CEO turnover and corporate social responsibility (CSR) practices using all US-listed companies as the sample. Considering each company's different fields in the CSR practice, we use conformity and differentiation to quantify the CSR practice. Our generalized difference-in-difference method shows that incoming CEOs can positively impact differentiation and negatively affect conformity. Our empirical evidence further indicates that CEO career horizon and compensation structure are the two potential mechanisms through which CEO turnover affects the CSR practice. Our results provide insightful implications for companies that wish to gain a competitive advantage via the CSR practice.

The Impact of Corporate Social Responsibility on Tax Avoidance in the Listed Companies on the Iraqi Stock Exchange

This study explores the impact of corporate social responsibility on tax avoidance in the Iraqi listed companies on the Iraqi stock exchange. The sample of companies include companies which are listed on the Iraqi Stock Exchange, numbering (33). Data was taken for the years from 2016 to 2021, and the data was analyzed using multiple regression and panel data analysis.The results indicated (corporate social responsibility) that there is a negative relationship between corporate social responsibility and tax avoidness and Iraqi companies suffer from slight levels of tax avoidance through adopting social responsibility practices. We note from the study that there is a weakness in the application of social responsibility accounting. Commitment to corporate social responsibility leads to reduced tax avoidance. Among the conclusions is the clear weakness in the internal control systems of companies in terms of the extent of commitment to social responsibility and attempts to benefit from tax savings to achieve personal gains. The research came out with a set of recommendations, the most prominent of which is the need to strengthen the supervisory role to reduce tax evasion operations, as using social work as a means of tax evasion harms government revenues in the state’s general budget.

Digital transformation, ESG responsibility and corporate's export performance

This study examines the effect of digital transformation on firms’ export performance between 2013 and 2021 by using information from the China Stock Market & Accounting Research Database. We find that digital transformation is positively correlated with firms’ export performance. Moreover, firms’ Environmental, Social, and Governance responsibility plays an important role in this process; specifically, environmental and social responsibility practices can significantly enhance firms’ export performance, whereas the influence of firms’ governance remains relatively minor. These findings contribute to a deeper understanding of the impact of digital transformation on Chinese listed firms’ export decisions and provide valuable insights for policymakers.