scholarly journals From Lean 5S to 7S Methodology Implementing Corporate Social Responsibility Concept

2021 ◽  
Vol 13 (19) ◽  
pp. 10810
Author(s):  
Jon Fernández Carrera ◽  
Alfredo Amor del Olmo ◽  
María Romero Cuadrado ◽  
María del Mar Espinosa Escudero ◽  
Luis Romero Cuadrado
Keyword(s):  
Corporate Social Responsibility ◽  
Literature Review ◽  
Social Responsibility ◽  
Continuous Improvement ◽  
High Quality ◽  
Lean Principles ◽  
Lean Tools ◽  
Corporate Social ◽  
Future Work ◽  
The Relationship

Introducing methodologies that promote innovation and continuous improvement in organizations is no longer optional; therefore, organizations are increasingly using methodologies based on Lean principles. Among them, the 6S tool stands out from the rest, commonly used to establish and maintain a high-quality environment, which it has capacity for due to its status as a kaizen process. Thus, this research seeks to evaluate the relationship between Corporate Social Responsibility and the Lean 6S tool and, in the end, create synergies between them in order to enhance the 6S tool’s capabilities. To achieve this, a literature review and analysis of Lean 6S and CSR were performed, and a survey was also proposed to further the understanding of the relationship. With the analyzed sample, it can be confirmed that a relationship exists between the level of implementation of Lean tools and the level of development of CSR policies; therefore, companies that have implemented Lean tools such as 6S are organizations concerned with sustainability, and the hypothesis that organizations that apply Lean also have a high implementation of CSR is validated. Future work should further develop this relationship so that sustainability is no longer considered as implicit in the application of Lean tools but rather as part of them. This research proposes to develop the 6S tool toward the 7S tool to facilitate the inclusion of a CSR policy in a procedural and simple way.

Corporate Governance and Organizational Social Responsibility: discussion about the Multilatinas case

2021 ◽  
Vol 37 (71) ◽  
pp. e2310975
Author(s):  
Carlos Tello-Castrillón
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Theoretical Model ◽  
Literature Review ◽  
Social Responsibility ◽  
Conceptual Frame ◽  
The Subject ◽  
Corporate Social ◽  
The Relationship

This paper explores the relationship between Corporate Governance and Corporate Social Responsibility (or Organizational Social Responsibility). To this end, the document is based on a case study about a Colombian long-tradition firm known as Organización Carvajal, which has extended its activity all over Latin America. The case study covers the period 2008-2015, between the arrival of a non-family CEO to the last year containing enough information about the subject at the research time. The relationship between the Corporate Governance and the Organizational Social Responsibility is studied based on a model that considers the interest of the majority-owners-block-family and CEO about the firm outlays for the Organizational Social Responsibility. The presentation is built as follows: first, central issues of the disciplinary context are shown. They are centered on placing the Corporate Governance-Organizational Social Responsibility relationship in Multilatinas among the organizational discussion. Second, the literature review explains the conceptual frame to visualize both the relationship mentioned above and the fieldwork. This part sets the theoretical model used as a referent. Finally, the case is described, discussed and the conclusions incorporated. The findings suggest that the CEO – owner agency problem in this Multilatina is not significant enough to become the main reason to alter the relationship between Corporate Governance and Organizational Social Responsibility.

scholarly journals Philanthropy and the Contribution of Andrew Carnegie to Corporate Social Responsibility

2020 ◽  
Vol 13 (1) ◽  
pp. 155
Author(s):  
Andrzej Janowski
Keyword(s):  
Corporate Social Responsibility ◽  
Literature Review ◽  
Social Responsibility ◽  
Future Research ◽  
High Quality ◽  
Social Responsibilities ◽  
Extensive Analysis ◽  
The Social ◽  
The World ◽  
Corporate Social

The idea of corporate social responsibility (CSR) has attracted the interests of both practitioners and scientists, particularly since 1953, when H. R. Bowen published The Social Responsibilities of the Businessman. Over the years, the CSR concept evolved and became a managerial phenomenon; it was applied to different sectors with supposedly excellent effects. Unfortunately, there was discourse around the meaning of CSR. In the world of science, there is no agreement as to the semantic area of CSR. Academics face absolute, undisturbed freedom in the formulation of its elements and definitions. That abovementioned ambiguity determined the situation the recent CSR literature is vague and biased, and an extensive analysis of the latest contributions are lacking. To address this gap, there has been proposed a systematic literature review and bibliometrics of 119 articles published in 45 peer-reviewed, high-quality academic journals and 19 books, from January 1950 to July 2020. There are three objectives of this paper: to analyze the recent CSR definitions in the context of Carnegie’s principles, to identify trends in that field and evaluate the utility of the scientific efforts in the abovementioned context, and to indicate the future research paths in the context of corporate social responsibility.

scholarly journals Preface to the Volume 4 Issue 4 of Indian Pacific Journal of Accounting and Finance

2020 ◽  
Vol 4 (4) ◽  
pp. 1-2
Author(s):  
Oluwatoyin Muse Johnson Popoola
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Commercial Banks ◽  
Tax Compliance ◽  
Ratio Analysis ◽  
High Quality ◽  
Lagos State ◽  
Corporate Social ◽  
The Relationship

I am pleased to welcome you to Volume 4 Issue 4 of the Indian-Pacific Journal of Accounting and Finance (IPJAF). In this Issue 4, all the presentations are international research emphasising corporate social responsibility, accounting, financial reporting, and taxation. In the first paper captioned “Corporate Social Responsibility on Financial Performance: A Study of the Bangladeshi DSE Listed Private Commercial Banks”, Fatima Saki of Jatiya Kabi Kazi Nazrul Islam University, Bangladesh, examines the impact of corporate social responsibility (CSR) on the financial performance (FP) of Private Commercial Banks (PCBs) in Bangladesh. Ten (10) PCBs are selected as samples for the study from the Dhaka Stock Exchange (DSE) listed companies. Statistical analysis tools such as regression, analysis of variance (ANOVA), and correlation are applied to collected data to examine CSR's impact on selected banks' financial performance. In the study, net profit after tax (NPAT), earnings per share (EPS), net asset value per share (NAVPS), return on assets (ROA), return on equity (ROE), and market value per share (MVPS) are considered as dependent variables and the independent variable, corporate social responsibility (CSR). The findings reveal that the EPS, NAVPS and MVPS of the selected banks are significantly influenced by CSR 56.4, 62.0, and 59.8 per cent, respectively. In contrast, CSR has an insignificant relationship with NPAT, ROA, and ROE. The study also indicates a high degree positive and statistically significant correlation between CSR and financial performance (EPS, NAVPS, and MVPS). CSR influences financial performance essentially, so considering social benefits, the banks should perform CSR activities emphasizing educational, environmental, and health issues. In the second paper entitled “Financial Performance Measurement of a Commercial Bank: A Case of Bank of China Hongkong”, Dr Jeyaraj Sonai Singaram of Sino-British College (Partnership Program with Staffordshire University, UK), Guangxi University for Nationalities, Guangxi Province, P. R. China and Dr Sumathi, M. of NMSS Vellaichamy Nadar College, Madurai District, Tamilnadu State, India focus on measuring the financial performance of Bank of China's profitability, solvency, and liquidity using secondary data for the period from 2008 to 2017. Various techniques such as horizontal, vertical, and ratio analysis are employed to measure financial performance. Statistical tools such as mean, standard deviation, and co-efficiency of variation measure financial data to emphasize the comparative and relative importance of presentation. The study reveals that BOC's horizontal and vertical analysis indicates a variable growth rate of percentage and amount of Hongkong Dollar (HK$) due to external and internal operating environmental factors. Ratio analysis reveals that the BOC was conducted in a rational and normal way except 2008, 2012, 2013, and 2015 due to the Lehman brothers' mini-bond issue, Global financial crisis, Backdrop of shrinking international trade, extreme movements in commodity prices (oil prices) and frequent swings in financial markets. Based on the findings, BOC formulates the policies to overcome the factors that would help the investors identify the banking sector's nature and assist in making their investment. In the third paper titled “Taxpayers’ Knowledge and Compliance: Evidence from Direct Assessment Tax in Lagos State”, Ishola Joseph O., Bello Abass O., and Raheed Lateef O. of Lagos State Polytechnic Ikorodu Nigeria examine the relationship between Tax Knowledge and Tax Compliance among Taxpayers: Evidence from Direct Assessment in Lagos State. The study adopts the survey research design to elicit responses from selected taxpayers in the Ikeja Lagos State of Nigeria to explore what they perceived as the relationship between tax knowledge and tax compliance regarding tax payment and tax filing of returns. Primary data was collected through a designed questionnaire and was administered using the Kaiser-Meyer-Olkin test. Cronbach Alpha was also used in establishing the sampling adequacy and reliability of the research instrument. The survey results were collected from 200 respondents in three categories in Lagos State with 190 valid responses, including self-employed, taxpayers in public and private establishments in Ikeja from October to November 2020. The study adopted a judgmental sampling technique. The data extracted from the questionnaires were analyzed using a simple table as descriptive and Pearson Correlation at 1% Level of Significance as inferential statistics. The findings revealed that the general tax knowledge was significantly related to tax compliance in payment terms (r = .993, p =0.000) and tax compliance in terms of filing of returns (r = .986, p =0.000). thus, the study concluded that there is a positive relationship between tax knowledge and tax compliance. The IPJAF presence anchors on the service and perseverance of its editorial board, the editorial team, and authors. I want to express your participation profoundly in submitting high-quality papers for review and publication in IPJAF. Despite the success so far recorded, I implore all our friends and associates to continue to partner with IPJAF through submitting quality research and policy papers within our scope for publication. I assure our prospective authors, regardless of the acceptance of your manuscripts or not, to continue to enjoy the benefits of IPJAF by providing a review process, which offers high quality and helpful reviews tailored to assist authors in improving their manuscripts. Finally, I confess your support as you and I work hard to make IPJAF the most authoritative journal on accounting and finance for the community of academic, professional, industry, society and government. Thank you most sincerely for your continued interest, support, and patronage to IPJAF, while looking forward to more beneficial relationships in 2021.

scholarly journals PELAKSANAAN PROGRAM PENGEMBANGAN MASYARAKAT OLEH PT PERTAMINA DI DESA PANGKALAN BABAT, KECAMATAN RAMBANG DANGKU, MUARA ENIM DI SUMATERA SELATAN

2020 ◽  
Vol 6 (3) ◽  
pp. 202
Author(s):  
Ade Irma Sakina ◽  
Nur Aftina ◽  
Santoso Tri Raharjo ◽  
Risna Resnawaty
Keyword(s):  
Economic Development ◽  
Corporate Social Responsibility ◽  
Community Development ◽  
Literature Review ◽  
Social Responsibility ◽  
Energy Company ◽  
Corporate Commitment ◽  
Corporate Social ◽  
The Relationship ◽  
Economic Improvement

ABSTRAK Corporate Social Responsibility (CSR) pada peningkatan ekonomi yang berkelanjutan sebagai bentuk komitmen perusahaan, bahwa adalah komitmen perusahaan atau dunia bisnis untuk berkontribusi dalam pengembangan ekonomi yang berkelanjutan dengan memperhatikan tanggung jawab sosial perusahaan dan menitikberatkan pada keseimbangan antara perhatian terhadap aspek ekonomis, sosial, dan lingkungan. Seperti PT.PERTAMINA yang melaksanakan CSR di Desa Pangkalan Babat, Kecamatan Rambang Dangku, Muara Enim Di Sumatera Selatan. Perusahaan energi tersebut melaksanakan program CSR pada bidang pengembangan masyarakat. Artikel ini menggunakan kajian metode penelitian menggunakan kajian pustaka dan hasilnya menunjukkan bagaimana hubungan antara program CSR PT PERTAMINA tersebut dengan konsep CSR dan pengembangan masyarakat. Corporate Social Responsibility (CSR) on economic improvement supported by corporate commitment, corporate or world commitment to contributions in economic development supported by corporate social responsibility and emphasizes balance in relation to assistance to the economic, social and environmental sectors. Such as PT. PERTAMINA which implemented CSR in Pangkalan Babat Village, Rambang Dangku District, Muara Enim in South Sumatra. The energy company is implementing CSR programs in the field of community development. This article uses a study of research methods using a literature review and research results regarding the relationship between PT PERTAMINA's CSR program and the concept of CSR and community development.

IMPLEMENTASI KINERJA KEUANGAN TERHADAP NILAI SPIRITUALITAS PRIBADI

2012 ◽  
Vol 16 (3) ◽  
pp. 332
Author(s):  
Whedy Prasetyo
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Annual Report ◽  
Main Concern ◽  
Good Corporate Governance ◽  
Corporate Social ◽  
The Relationship ◽  
Personal Spirituality

Development of financial performance in the application of Good Corporate Governance and Corporate Social Responsibility which affects the values of honesty private individuals, in order to be able to run the accountability, value for money, fairness in financial management, transparency, control, and free of conflicts of interest (independence). The main concern in this study is focused on achieving value personal spirituality through the financial performance and capabilities of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) in moderating the relationship with the financial performance of value personal spirituality. This study is a descriptive verifikatif. The unit of analysis in this study was 15 companies in Indonesia with a policy that has been applied through the concept since January of 2008 until now, with the support of the annual report of the company, the company's financial statements, company reports to the disclosure of Good Corporate Governance and Corporate Social Responsibility in the annual report. Overall reports published successively during the years 2008-2011. The results of this study indicate financial performance affects the value of personal spirituality, and for variable GCG obtained results that could moderate the relationship of financial performance to the value of personal spirituality. But for the disclosure of CSR variables obtained results can’t moderate the relationship with the financial performance of personal spirituality.

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