scholarly journals The Degree of Dissemination of the Idea of Sustainable Development in Polish Housing Cooperatives in the Light of Empirical Research

2021 ◽  
Vol 13 (10) ◽  
pp. 5481
Author(s):  
Aneta Brzeska ◽  
Sławomir Jędrzejewski

The cooperative movement was, in a way, the forerunner of the concept of corporate social responsibility (CSR), which is due to the fact that they operate on the basis of cooperative values such as democracy, equality, solidarity, membership and social responsibility, concern for the local community. An integral part of the implementation of corporate social responsibility is the publication of sustainability reports which are currently not published by Polish housing cooperatives. The aim of this article has been defined as the identification and assessment of the idea of sustainable development implemented on the basis of General Standard Disclosures and Specific Standard Disclosures indicators presented in the reporting of housing cooperatives compliant with the Global Reporting Initiative (GRI) G4 Guidelines on Sustainability Reporting. The research used the method of literature analysis and the method of observation, as well as a comparative analysis of the information disclosures presented by the housing cooperatives studied. The obtained research results confirmed the cognitive value of non-financial reports and disclosures of information on websites in the assessment of the implementation of the sustainable development strategy. The findings have signaled the need to disseminate the idea of CSR reports among housing cooperatives and to make their preparation mandatory.

Author(s):  
R.S.S. Nehru

Corporate Social Responsibility is the continuing commitment by business to behave ethically and contribute to economic development while improving the quality of life of the workforce and their families as well as of the local community and society at large” According to World Business Council for Sustainable Development, In globalization era education plays a crucial role in building the society and Nation. India is the highest country in a number of universities which constitute more than seven hundred universities, including private, public and semi sectors. Despite India have more institutions and strategies for education still Indian education is not competitive and performing infancy stage as compared to world class level. Education has pivotal role in nation building and molding superb wings of human recourse. In globalized economy and the privatization the education have been transformed into rural or root level of sustainable development in all sorts of human life. Adopting a businesslike approach which emphasizes a strategic CSR is important to survival in this increasingly competitive arena. It does not appear as a surprise to see universities and colleges discover the opportunity to move the focus beyond the classrooms into their own institutional operations. Universities, colleges and schools are the centers of knowledge generation and sharing perform a very important role in addressing the Triple Bottom Line of the world’ socioeconomic and environmental issues by promoting sustainable solutions. This paper discusses the good CSR practices and some suggestions that can boost up the CSR management and make invites on education sector.


Organizations of all kinds must increasingly take into account not only the simple bottom line of their organizational operations, but also address their sustainability in broader terms. This chapter reviews sustainable development and the various definitions of sustainability accepted in the literature and in organizational practice, including what has become known as “Triple Bottom Line” (tbl) sustainability. The complex systemic properties of sustainability are detailed, and the general status of sustainability as an organizational, national, and global priority is characterized. The importance of organizational learning in achieving sustainability is explained, and important guidelines are outlined for sustainability performance measurement and reporting, including Corporate Social Responsibility and the Global Reporting Initiative. Details of attempts by various individuals and organizations to address sustainability in practice and how they achieve positive results are described, and latent opportunities to express leadership are highlighted.


Author(s):  
Maria da Conceição C. Tavares ◽  
Lúcia Lima Rodrigues

Based on legitimacy and on stakeholder theories, this study analyses the level of disclosure of Corporate Social Responsibility (CSR) in the sustainability reports of the Portuguese public sector entities for the years 2008 and 2012, prepared in accordance with the guidelines of the Global Reporting Initiative (GRI). The authors also aim to determine the factors that influence this level of disclosure. Using content analysis, an index of CSR disclosure was constructed based on the sustainability reports of 58 public sector entities. It was concluded that the level of sustainability disclosure is related to the organisation's size, industry, awards and certifications received, and visibility measured in terms of consumer proximity. This study offers new empirical evidence of a different context – public sector entities in Portugal, providing valuable insights into the factors that explain CSR disclosures in public sector entities.


2018 ◽  
Vol 7 (3) ◽  
pp. 1-14 ◽  
Author(s):  
Inna Makarenko ◽  
Yulia Yelnikova ◽  
Anna Lasukova ◽  
Abdul Rahman Barhaq

Significant gap in investment resources for financing Sustainable Development Goals can be overcome with the revitalization of the corporate social responsibility mechanism of the financial sector institutions, for example banks and stock exchanges as the largest players in the global financial sector. The most relevant for them are Goals 1, 5, 8, 10, 13, 17. Incorporating these goals into activities of the financial sector institutions requires not only the activation of their CSR mechanism in the directions indicated by the targets, but also the radical restructuring of all business processes and the reorientation of their overall sustainability strategy. Analysis of current sustainability reporting disclosure by financial sector institutions in global and regional aspects was conducted. Based on the analysis, the authors define the role of CSRs of banks and stock exchanges in SDG financing as follows: banks – ensuring their own sustainability and efficiency through CSR mechanisms, formation of new tools, methods and technologies of financial support of SDG; stock exchanges – minimization of information asymmetry in investor decision making, taking into consideration ESG criteria, formation of exemplary disclosure practices and new markets and market benchmarks by listing companies.


2021 ◽  
Vol 10 (2) ◽  
pp. 324-344
Author(s):  
Percy Arrosquipa

The shared practices of corporate social responsibility with local stakeholders is one of the few relevant experiences that are undertaken to contribute to sustainable development in a mining context of high social complexity. This study characterises the relationships with local stakeholders that allow them to carry out shared practices of Corporate Social Responsibility in the district of Pataz, La Libertad Region, in the north of Peru, through two case studies and data collection that included 23 local stakeholders working with the Mining Company. This applied research included interviews and participatory observation. The findings indicated that 80% of local entrepreneurs have shown their interest in carrying out shared practices of corporate social responsibility in education, environment, health, water and sanitation, respectively. The study describes the contribution of artisanal mining enterprises and local supplier enterprises in shared practices of social responsibility, within the locations where they carry out their business activities. This research enriches knowledge of experiences that promote a shared culture of corporate social responsibility and how attending to the social demands from the perspective of the local community and business risks from the perspective of the mining company. These two sometimes conflicting perspectives coexist and complement one another for corporate sustainability after overcoming certain local and corporate paradigms which facilitates contributing to the sustainable development of the surrounding communities.


Author(s):  
Concepción Campillo-Alhama ◽  
Diego Igual-Antón

Cooperative organizations try to balance economic viability and Corporate Social Responsibility (CSR) management through strategic policies that involve dialogue, participation and engagement with stakeholders. To measure the impact of CSR management, the electricity sector implements monitoring processes and models, such as the Sustainability Reporting Standards of the Global Reporting Initiative (GRI), which measure contributions to the Sustainable Development Goals (SDGs) of the United Nations 2030 Agenda. This research analyses the strategic management of CSR in the 28 electric cooperatives that market electricity in Spain with the aim of determining their level of commitment to CSR and stakeholder participation in their corporate policies. The analysis is based on the descriptive-exploratory study of the whole population of electric cooperatives. The results indicate that the CSR management of most electric cooperatives is still in an emerging stage within the Value Curve. Importantly, there is a significant percentage of cooperatives that have already advanced towards the consolidating and institutionalized stages. However, most of these social-economy organizations are not developing programs that link their CSR strategies with their priority SDGs and sustainability as commitment to their community.


Author(s):  
Maria da Conceição C. Tavares ◽  
Lúcia Lima Rodrigues

Based on legitimacy and on stakeholder theories, this study analyses the level of disclosure of Corporate Social Responsibility (CSR) in the sustainability reports of the Portuguese public sector entities for the years 2008 and 2012, prepared in accordance with the guidelines of the Global Reporting Initiative (GRI). The authors also aim to determine the factors that influence this level of disclosure. Using content analysis, an index of CSR disclosure was constructed based on the sustainability reports of 58 public sector entities. It was concluded that the level of sustainability disclosure is related to the organisation's size, industry, awards and certifications received, and visibility measured in terms of consumer proximity. This study offers new empirical evidence of a different context – public sector entities in Portugal, providing valuable insights into the factors that explain CSR disclosures in public sector entities.


2021 ◽  
Vol 13 (12) ◽  
pp. 6810
Author(s):  
Concepción Campillo-Alhama ◽  
Diego Igual-Antón

Cooperative organizations try to balance economic viability and corporate social responsibility (CSR) management through strategic policies that involve dialogue, participation, and engagement with stakeholders. To measure the impact of CSR management, the electricity sector implements monitoring processes and models, such as the sustainability reporting standards of the Global Reporting Initiative (GRI), which measure contributions to the Sustainable Development Goals (SDGs) of the United Nations 2030 Agenda. This research analyses the strategic management of CSR in the 28 electric cooperatives that market electricity in Spain with the aim of determining their level of commitment to CSR and stakeholder participation in their corporate policies. The analysis is based on the descriptive-exploratory study of the whole population of electric cooperatives. The results indicate that the CSR management of most electric cooperatives is still in an emerging stage within the Value Curve. Importantly, there is a significant percentage of cooperatives that have already advanced towards the consolidating and institutionalized stages. However, most of these social-economy organizations are not developing programs that link their CSR strategies with their priority SDGs and sustainability as a commitment to their community.


2021 ◽  
Vol 16 (2) ◽  
pp. 135
Author(s):  
Sofiani Murni ◽  
Sri Ayem

ABSTRACTThe aim of this research is to obtain empirical evidence about the effects of earnings management and disclosure of Corporate Social Responbilty to Sustainability Reporting. Corporate Social Responbilty calculated with a control variable that is leverage, Growth, Roa and Sustainability Reporting projected with sustainability reporting disclosure index with is based on reporting standards Global Reporting Initiative (GRI) that the company discloses in annual reports and ongoing reports. The population in this study is all sub-sectors of manufacturing companies in Indonesia stock exchange (BEI). The total sample is 100 companies selected using the purposive sampling method issued annual reports for the period 2014-2018. Data to be tested using multiple linear regression analysis. The results of this research are: (1) Earnings management has a significant positive effect on sustainability reporting. (2) Leverage positively influences sustainability reporting. (3) Growth growth has a positive effect on sustainability reporting. (4) ROA has a positive effect on sustainability reporting.Keywords: earning management leverage, growth, ROA, sustainability reporting ABSTRAKPenelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh Manajemen Laba dan Pengungkapan Corporate Social Responsibility terhadap Sustainability Reporting. Corporate Social Responsibility dihitung dengan variabel control yaitu leverage, growth, ROA dan sustainability reporting diproyeksikan dengan sustainability reporting disclosure index yang didasarkan pada standar pelaporan Global Reporting Intitative (GRI) yang diungkapkan perusahaan dalam laporan tahunan dan laporan berkelanjutan. Populasi dalam penelitian adalah semua sub sector perusahaan manufaktur di bursa efek Indonesia (BEI).  Total sampel adalah 100 perusahaan yang dipilih menggunakan metode purposive sampling yang mengeluarkan laporan tahunan selama periode tahun 2014-2018. Data untuk diuji dengan menggunakan analisis regresi linear berganda. Hasil dari penelitian ini adalah: (1) Manajemen laba berpengaruh positif signifikan terhadap sustainability reporting, (2) Leverage berpengaruh positif terhadap sustainability reporting, (3) Growth berpengaruh positif terhadap sustainability reporting. (4) ROA berpengaruh positif terhadap sustainability reporting.Kata kunci: manajemen laba, leverage, growth, ROA, sustainability reporting


2020 ◽  
Vol 6 (3) ◽  
pp. 181
Author(s):  
D. Anisa Sunija ◽  
Septia Febriani ◽  
Santoso Tri Raharjo ◽  
Sahadi Humaedi

ABSTRAK World Business Council for Sustainable Development (WBCSD) membatasi Corporate Social Responsibility (CSR) adalah suatu komitmen berkelanjutan dari dunia perusahaan untuk bertindak etis dan memberikan kontribusi kepada pengembangan ekonomi pada komunitas setempat ataupun masyarakat luas, bersamaan dengan peningkatan taraf hidup karyawan beserta seluruh keluarganya. Sementara itu sasaran, bidang praktik, dan intervensi pekerjaan sosial semakin luas seiring berkembangnya masyarakat secara kompleks. Globalisasi dan industrialisasi telah membuka kesempatan bagi pekerja sosial untuk terlibat dalam dunia industri. Dalam praktiknya, dengan pendekatan sosialnya, pekerja sosial industri juga dapat berperan sebagai pihak yang dapat membantu memperbaiki kesehatan fisik maupun mental karyawan, termasuk ketika terjadi PHK (Pemutusan Hubungan Kerja), pekerja sosial juga dapat mengantisipasi maupun mengatasi ketika terjadinya masalah yang terjadi pada diri klien dan juga keluarganya. Tulisan berusaha menggali dan memaparkan secara singkat mengenai ketenagakerjaan di Indonesia, serta peran dan keberadaan pekerja sosial industri. Pelayanan-pelayanan dalam menangani hal yang berkaitan dengan kesejahteraan, kesehatan dan keselamatan kerja, serta tindakan preventif dalam penanganan masalah PHK baik bagi pekerjanya maupun dampaknya terhadap keluarga pekerja. Kurangnya pemahaman dan kesadaran dari perusahaan dan stakeholder terkait dengan keberadaan dan kebutuhan pekerja sosial di dunia industri sehingga tidak banyak pekerja sosial industri di Indonesia. Sosialisasi pekerja sosial di dunia industri perlu terus diupayakan. Undang-Undang no 14 /2019 tentang Pekerja Sosial menegaskan secara legal yang harus diikuti dengan bukti nyata praktik profesi ini di berbagai ranah praktik di Indonesia. Abstract The World Business Council for Sustainable Development (WBCSD) Corporate Social Responsibility (CSR) is a continuing commitment from the corporate world to act ethically and contribute to economic development in the local community or the wider community, together with improving the lives of employees and their entire families. Meanwhile targets, areas of practice, and social work interventions are expanding as society develops in a complex way. Globalization and industrial ization have opened opportunities for social workers to get involved in the industrial world. In practice, with its social approach, industrial social workers can also play a role as a party that can help improve the physical and mental health of employees , including when layoffs (Termination of Employment), social workers can also anticipate or overcome when problems occur to clients. and also his family. The article seeks to explore and briefly describe employment in Indonesia, as well as the role and pre sence of industrial social workers. Services in handling matters relating to welfare, health and safety at work, as well as preventive measures in dealing with layoff problems both for workers and their impact on the worker's family. Lack of understanding and awareness of companies and stakeholders related to the existence and needs of social workers in the industrial world so that not many industrial social workers in Indonesia. The socialization of social workers in the industrial world needs to be contin ued. Law no 14/2019 on Social Workers legally affirms that must be followed by concrete evidence of this professional practice in various realms of practice in Indonesia.


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