America's most admired companies: A descriptive analysis of CEO corporate social responsibility statements

2012 ◽  
Vol 38 (3) ◽  
pp. 494-497 ◽  
Author(s):  
Laura Louise Beauchamp ◽  
Amy O’Connor
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Descriptive Analysis ◽  
Corporate Social

THE EFFECT OF ZAKAT AND ISLAMIC CORPORATE SOCIAL RESPONSIBILITY (ICSR) ON COMPANY PERFORMANCE (Empirical Study of Sharia Commercial Banks Listed on the Indonesia Stock Exchange on 2013-2017)

2019 ◽  
Vol 2 (1) ◽  
Author(s):  
Eva Fauziah Ahmad
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Commercial Banks ◽  
Stock Exchange ◽  
Descriptive Analysis ◽  
Company Performance ◽  
Simultaneous Test ◽  
Sample Data ◽  
Public Banks ◽  
Corporate Social

The aims of the Research is to examine the influence of zakat and Islamic Corporate Social Responsibility (ICSR) about effort of the companies in Sharia public banks enrolled on the Indonesia Stock Exchange in 2013-2017The method of the Research are used descriptive analysis techniques and verificative analysis. The population of the Research were 12 Sharia Retail Bank that has been enrolled on the Indonesia Stock Exchange in 2013-2017. The sample of this Research were 8 Islamic Commercial Banks multiplied by 5 years observation into 40 sample data, and the technique were used purposive sampling. The analytical instrument are used multiple regression analysis with the help of SPSS version 21.0The Results are showed that partially zakat had an effect on effort of the company, while ICSR had no effect on it. Simultaneous test shows that zakat and ICSR have an effect on effort of the company.

scholarly journals THE EFFECT OF TAX AVOIDANCE, EARNINGS MANAGEMENT AND POLITICAL CONNECTION ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE : INDONESIAN MANUFACTURING COMPANIES EVIDENCE

ACCRUALS ◽  
2019 ◽  
Vol 3 (2) ◽  
pp. 212-225
Author(s):  
Mala Ayu Anggita ◽  
Trisandi Eka Putri ◽  
Asep Kurniawan
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Earnings Management ◽  
Descriptive Analysis ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Political Connection ◽  
Manufacturing Companies ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social

The purpose of this study to determine the effect of tax avoidance, earnings management, and political connection on the corporate social responsibility disclosure (case studies on manufacturing companies listed on the idx for the period 2016-2017). This study uses a quantitative approach. The population in this study were all manufacturing companies listed on the IDX for the period 2016-2017. The analytical method used in this study is descriptive analysis, classic assumption test and multiple linear regression analysis. The results showed that partially, tax avoidance and earnings management had no effect on corporate social responsibility disclosure, and political connections had a positive effect on corporate social responsibility disclosure. While simultaneously, tax avoidance, earnings management and political connection have an effect on jointly on corporate social responsibility disclosure

scholarly journals Analisis Pengembangan Program Coorporate Social Responsibility (CSR) Pengelolaan Taman Nasional (PTN) Cianjur Taman Nasional Gunung Gede Pangrango

2017 ◽  
pp. 42
Author(s):  
Tun Susdiyanti
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Development Strategy ◽  
National Park ◽  
Swot Analysis ◽  
Descriptive Analysis ◽  
Field Observations ◽  
Evaluation Stage ◽  
Strategic Position ◽  
Corporate Social

This study aims to analyze the development of Corporate Social Responsibility (CSR) programs based on field observations and recommend appropriate strategies in implementing CSR in the National Park Management ( PTN ) Cianjur Gunung Gede Pangrango National Park. Working methods in this study include the evaluation stage uses a conceptual framework for descriptive analysis and recommendations on technical and drafting stage strategy using SWOT analysis. SWOT analysis, CSR program in Cianjur PTN is aggressive ( points 2.22; 1.74 ) is a strategic position. Proposed development strategy that can be implemented that increase the public's understanding, increase community participation, the optimization of the use of funds, and improve the performance extension, Polhut, PEH and operators in the implementation of CSR activities.

scholarly journals DAMPAK PELAKSANAAN PROGRAM CORPORATE SOCIAL RESPONSIBILITY (CSR) PT. HOLCIM INDONESIA, Tbk TERHADAP MASYARAKAT LOKAL DI KABUPATEN CILACAP

2018 ◽  
Vol 3 (01) ◽  
Author(s):  
Novita Novita ◽  
Francy Iriani
Keyword(s):  
Corporate Social Responsibility ◽  
Focus Group ◽  
Social Responsibility ◽  
Focus Group Discussion ◽  
Descriptive Analysis ◽  
Group Discussion ◽  
Self Regulation ◽  
Community Empowerment ◽  
Corporate Social ◽  
The Impact

Tujuan dari penelitian ini adalah untuk mengetahui jenis program Corporate Social Responsibility (CSR) PT. Holcim Indonesia Tbk serta dampak dari program tersebut terhadap masyarakat lokal di Kabupaten Cilacap. Sebagai perusahaan yang kerap menjadi badan usaha terbesar di lingkungannya, Holcim sadar akan tanggung jawabnya terhadap masyarakat. CSR adalah bentuk regulasi diri sebuah perusahaan yang diintegrasikan dalam model bisnis. Salah satu kegiatan CSR Holcim adalah pemberdayaan masyarakat di wilayah salah satu plant Holcim yaitu Kabupaten Cilacap. Metode penelitian yang digunakan dalam melakukan analisis adalah melalui studi literatur, wawancara, observasi, kuesioner, dan Focus Group Discussion dengan para pengurus, kader, dan anggota masyarakat. Sedangkan responden yang menjadi sampel penelitian adalah 25 posdaya yang berdiri sebelum program CSR PT Holcim Indonesia Tbk dengan jumlah responden 111 orang, dan 11 posdaya yang merupakan bentukan PT Holcim Indonesia Tbk dengan jumlah responden 37 orang. Teknik analisis data yang digunakan adalah analisis deskriptif dan analisis kuadran. Berdasarkan analisis dari variabel yang telah diamati, hasil dari penelitian ini menunjukkan bahwa jenis program CSR yang dilakukan PT. Holcim Indonesia Tbk terhadap masyarakat Kabupaten Cilacap adalah berupa gerakan pemberdayaan masyarakat dan desa dalam bentuk Posdaya. Program ini berdampak pada terjadinya perbaikan dalam hal kepengurusan Posdaya serta kemandirian ekonomi masyarakat. Selain itu PT. Holcim Indonesia, Tbk melakukan pendampingan secara berkelanjutan serta evaluasi terhadap kegiatan yang telah dilaksanakan. Kata Kunci: Corporate Social Responsibility, Pemberdayaan Masyarakat, Posdaya, Keberlanjutan The purpose of this research is to know the types of Corporate Social Responsibility (CSR) program done by PT.Holcim Indonesia Tbk as well as the impact of the program on the local communities of Cilacap district. As one of the largest business entity in its environment, PT Holcim,Tbk aware of its responsibility towards the society. CSR is done by PT Holcim, tbk, as a form of self-regulation that is integrated in their business model. One of their CSR is done by empowering community in the region. This research is conducted in one of the Holcim plant in Cilacap district. The analytical methods used in this research are: studying the related literature, interviews, observations, questionnaires, and Focus Group Discussion (FGD) with the Executive Board, cadres, and community members of Posdaya. The research sample are 25 Posdaya that are established before PT Holcim Indonesia CSR program Tbk directed to the society with the total number of respondents are 111 people, and 11 Posdaya which were formed by PT Holcim Indonesia Tbk, with the total number of respondents are37 people.The data gathered then analyzed using descriptive analysis and quadrant analysis.The result of this research shows that the type of CSR programs done by PT. Holcim Indonesia Tbk. on Kabupaten Cilacap society are: The type of CSR done in the form of community empowerment movement that called as Posdaya. The program done by PT Holcim Tbk has an impact on the improvement of the managerial skills of the Posdaya organizing comitee, and the empowerment program is also improving the economic independence of the member of Posdaya as well as the district community. In addition, PT. Holcim Indonesia Tbk provides guidance on an ongoing basis to the Posdaya management and provides evaluations on the activities carried out by Posdaya. Key Words: Corporate Social Responsibility, Community Empowerment, Posdaya, Sustainability.  

scholarly journals Pengaruh Mekanisme Tata Kelola Perusahaan yang Baik, Pengungkapan Tanggung Jawab Sosial Perusahaan, dan Pengembalian atas Penggunaan Asset Terhadap Nilai Perusahaan

2020 ◽  
Vol 6 (1) ◽  
Author(s):  
Anggi Adinda Setiarini ◽  
Sulistyo Sulistyo ◽  
Rita Indah Mustikowati
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Stock Exchange ◽  
Descriptive Analysis ◽  
Return On Assets ◽  
Corporate Social Responsibility Disclosure ◽  
Good Corporate Governance ◽  
Corporate Social

This study aims to determine the effect of good corporate governance mechanisms, corporate social responsibility disclosure, and return on assets to firm value. The population used in this study is a publicly listed banking company listed on the Indonesia Stock Exchange in the 2014-2015 period and the sample determination method used was purposive judgment sampling. Samples obtained were 42 companies. Data analysis techniques used are descriptive analysis, classic assumption test, multiple linear regression test, and hypothesis testing. This study found that simultaneously the mechanism of good corporate governance, corporate social responsibility disclosure, and return on assets affect the value of the company. Partially, this study found that the mechanism of good corporate governance that was proxied by the board of directors (DD), board of commissioners (DK), managerial ownership (KM), return on assets (ROA) influenced the company value, while institutional ownership (IC) and corporate social responsibility (CSR) does not affect the company's value

scholarly journals ANALISIS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY BERDASARKAN GLOBAL REPORTING INITIATIVE G4

2017 ◽  
Vol 13 (1) ◽  
pp. 53-60
Author(s):  
Crista Fianica Wulolo ◽  
Isna Putri Rahmawati
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Social Responsibility ◽  
Descriptive Analysis ◽  
Global Reporting Initiative ◽  
Mining Companies ◽  
Analysis Technique ◽  
Average Quantity ◽  
Csr Disclosure ◽  
Corporate Social

This study aims to analyze the quantity and quality disclosure of CSR (Corporate Social Responsibility) using reporting guidance Global Reporting Initiative (GRI), which consists of ten aspects, namely strategy and organization, organizational profile, material aspects and boundary identified, Stakeholders, reporting profiles, governance, aspects and integrity, economic, environmental, and social. The sample in this research is mining companies listed on BEI in 2014 and 2015 as many as 32 companies. The research method used is descriptive analysis, with analysis technique in the form of content analysis. The results show that the average quantity and quality of CSR disclosure in mining companies in 2014 and 2015 is still low.   Penelitian ini bertujuan untuk menganalisis kuantitas dan kualitas pengungkapan CSR (Corporate Social Responsibility) dengan menggunakan pedoman pelaporan keberlanjutan GRI (Global Reporting Initiative) G4, yang terdiri dari sepuluh aspek, yaitu strategi dan organisasi, profil organisasi, aspek materiak dan boundaryteridentifikasi, hubungan dengan pemangku kepentingan, profil laporan, tata kelola, aspek dan integritas, ekonomi, lingkungan, dan sosial. Sampel dalam penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di BEI tahun 2014 dan 2015 sebanyak 32 perusahaan. Metode penelitian yang digunakan adalah analisis deskriptif, dengan teknik analisis berupa content analysis. Hasil penelitian menunjukkan bahwa rata-rata kuantitas dan kualitas pengungkapan CSR pada perusahaan sektor pertambangan tahun 2014 dan 2015 masih tergolong rendah.

scholarly journals Contabilidad ambiental y la responsabilidad social empresarial dentro del panorama mundial del desarrollo sostenible

ECA Sinergia ◽  
2019 ◽  
Vol 10 (2) ◽  
pp. 105
Author(s):  
Nilda Alexandra Avellán Herrera
Keyword(s):  
Sustainable Development ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Descriptive Analysis ◽  
Environmental Accounting ◽  
Accounting System ◽  
Palabras Clave ◽  
Corporate Social ◽  
National Environmental ◽  
Research Type

  El presente artículo, tiene como finalidad realizar un análisis descriptivo de la implementación de la contabilidad ambiental nacional en Ecuador y su relación con los procesos de responsabilidad social empresarial que aportan al logro de los Objetivos de Desarrollo Sostenible (ODS). Para la elaboración de la investigación, se utilizó un nivel de investigación descriptivo y un tipo de investigación bibliográfico; entre los principales resultados del presente trabajo están un cuadro resumen con la normativa relacionada al cuidado del medio ambiente y los componentes del Sistema de Contabilidad Ambiental Nacional de Ecuador, así como los avances con respecto a la categorización y homologación de los indicadores relacionados a la protección del medio ambiente en cada uno de los ODS. Se concluye que la aplicación y el cumplimiento de los indicadores para alcanzar las metas de los ODS han representado un arduo trabajo para las entidades especializadas en cada uno de los países; para obtener información estadística de aspectos ambientales, en miras de implementar las mejores decisiones por parte de los gobiernos y sus instituciones.   Palabras clave: Responsabilidad social empresarial, desarrollo sostenible, comercio y medio ambiente, recursos no renovables y conservación   ABSTRACT   This article is intended to carry out a descriptive analysis of the implementation of national environmental accounting in Ecuador and their relationship with the processes of corporate social responsibility, contributing to the achievement of the objectives of sustainable development. For the development of research, we used a descriptive level of research and bibliographic research type between the main results of this work are a picture overview with the regulations related to the care of the environment and the components of the National Environmental Accounting System of Ecuador, as well as the advances with respect to categorization and approval of indicators related to the protection of the environment in each of the objectives of sustainable development. It is concluded that the implementation and enforcement of the indicators for the goals of the objectives of sustainable development have represented hard work for institutions specialized in each of the countries; for statistical information on environmental aspects, in order to implement the best decisions Governments and their institutions.   Key words: Corporate social responsibility, sustainable development, trade and environment, non renewable resources and conservation  

scholarly journals - Corporate managers' awareness of religious teachings and its impact on corporate social responsibility disclosure - A quantitative study : وعي مديري الشركات بالتعاليم الدينية وتأثيره على مستوى الإفصاح عن المسؤولية الاجتماعية للشركات - دراسة كمية -

2020 ◽  
Vol 4 (3) ◽  
Author(s):  
Muamr Ahmed Darawi,  Abdullah Mohammed Ayedh
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Descriptive Analysis ◽  
Environmental Disclosure ◽  
Four Dimensions ◽  
Corporate Managers ◽  
Intelligent Modeling ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social ◽  
The Impact

The aim of this paper is to determine the impact of awareness of religious teachings on corporate social responsibility disclosure in Libya. To achieve this aim (310) of the questionnaires were distributed to respondents who are the managers of companies operating in Libya in 2018. The spss modeling was used in the descriptive analysis of the data, and the intelligent modeling used the least squares (PLS-SEM) to test the hypothesis study. The study found that there is a positive relationship between the company manager's perception of religious teachings related to the social responsibility disclosure and the corporate social responsibility disclosure level of the companies which operate in Libya. The impact has extended to the four dimensions of disclosure: community disclosure, environmental disclosure, employee disclosure, and product - Customer disclosure.

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