The Moderating Effect of Social Capital on the Impact of Corporate Social Responsibility Initiatives

2018 ◽  
Vol 6 (1) ◽  
pp. 1-16 ◽  
Author(s):  
Hung-Mei Sun ◽  
Yuan-Shuh Lii
Keyword(s):  
Social Capital ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Moderating Effect ◽  
Corporate Social ◽  
The Impact

Earnings management, financial performance and the moderating effect of corporate social responsibility: evidencefrom France

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Salma Chakroun ◽  
Anis Ben Amar ◽  
Anis Ben Amar
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Earnings Management ◽  
Financial Performance ◽  
Moderating Effect ◽  
Least Square ◽  
Content Type ◽  
Academic Researchers ◽  
Corporate Social ◽  
The Impact

Purpose The purpose of this paper is to examine the impact of earnings management on financial performance. In addition, the authors investigate whether corporate social responsibility has a moderating effect on the impact of earnings management on financial performance. Design/methodology/approach The empirical study is based on a sample of French companies listed on the CAC-All-Tradable index over the period 2008–2018. Feasible generalized least square regression method is used to estimate the econometric models. Findings Based on panel data of 3,003 French firm-year observations, the authors demonstrate that earnings management has a negative and significant impact on financial performance. Indeed, corporate social responsibility moderates positively the negative impact of earnings management on financial performance in the French context. Practical implications The findings have several implications for regulatory, investors and academic researchers. For regulators, it is appropriate to promote more several standards related to corporate social responsibility and earnings management. For investors, considering societal issues is very important in making decisions. For academic researchers, the results show that it is important to discover how corporate social responsibility can influence the relation between earnings management and financial performance. Originality/value The existing literature has generally focused on the impact of earnings management on financial performance and the empirical tests did not yield similar results. The study shows that corporate social responsibility has a moderating role in determining the impact of earnings management on financial performance.

Роль соціального капіталу аграрного підприємства в імплементації засад корпоративної соціальної відповідальності

Ekonomika APK ◽  
2021 ◽  
Vol 319 (5) ◽  
pp. 17-29
Author(s):  
Mykola Hrytsaienko
Keyword(s):  
Social Capital ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Business Strategy ◽  
Empirical Method ◽  
Practical Significance ◽  
Agricultural Enterprises ◽  
Foreign Companies ◽  
Corporate Social ◽  
The Impact

The purpose of the article is to provide a scientific and analytical assessment of the social responsibility of an agricultural enterprise in the projection of determining the impact of its social capital on the implementation of the principles of corporate social responsibility. Research methods. The research used dialectical methods of cognition of processes and phenomena, monographic method (genesis of scientific achievements of domestic and foreign scientists on the problems of corporate social responsibility of agricultural enterprises), empirical method (on a comprehensive assessment of the current state of the object of study), comparative analysis and problems of implementation of the principles of social responsibility of business in the countries of the world and in Ukraine), abstract-logical (theoretical generalizations and formulation of conclusions). Research results. In the process of studying the development of corporate social responsibility the author's interpretation of its essence is formulated, the experience of advanced domestic and foreign companies on the implementation of its principles as the main business strategy is studied, its assessment for advanced domestic agricultural enterprises is made on the basis of improved methodology. The role of social capital in the implementation of corporate social responsibility is determined, as well as the institutional transformations in the field of its implementation, which affect the formation and use of social capital itself. Scientific novelty. Theoretical provisions for formulating the essence of the concept of corporate social responsibility have been further developed. Improved methods for assessing the level of social responsibility of agricultural enterprises. The causal links between social capital and corporate social responsibility are identified. Practical significance. Along with some positive developments in the implementation of corporate social responsibility, shortcomings in the practice of its dissemination have been identified. Proposals have been made to eliminate them through the accumulation and efficient use of social capital. Tabl.: 5. Figs.: 3. Refs.: 30.

scholarly journals Analysis of Social Mapping to Arrange the Corporate Social Responsibility Program of PT. Indocement Tunggal Prakarsa Tbk (Case Study of Ciwaringin Village)

2020 ◽  
Author(s):  
Endah Nurhawaeny Kardiyati ◽  
Mahendra Wijaya ◽  
Suwarto . ◽  
Supriyadi .
Keyword(s):  
Social Capital ◽  
Sustainable Development ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Social Problem ◽  
Formal Institutions ◽  
Social Mapping ◽  
Corporate Social ◽  
The Impact ◽  
The Village

At present, the company is required to manage the impact of corporate activities to enable the creation of sustainable development. The sustainable development will certainly only be achieved if since the companies manage the impact of operations on three levels of impact: 1) economy, 2) social and 3) environment. The social mapping method or social mapping used includes Data Study, In-depth Interview, Survey, Location Search (Transect), FGD (Focus Group Discussion) and Secondary Data. Based on the results of social network mapping the strength of formal institutions in Ciwaringin Village is an institution that is legally within the authority of the Village. The role of formal institutions such as Pemdes, BPD, LPMD and MUI, PKK and Karang Taruna is very meaningful for the progress of village development. Analysis of social networks and the degree of importance of each stakeholder have the strength of each actor who is able to move the masses. Stakeholder analysis found that Pemdes were in constructive positions. Identification of social problems is a social problem such as the problem of poverty in the Ciwaringin Village. The mapping results based on FGDs can be grouped into three categories of poverty, namely the poor, the near-poor and the vulnerable groups. Besides the problem of poverty, the problem of unemployment is also a social problem. From the identification results, the average number of unemployed people in Ciwaringin Village is 0.9% in each RW in Ciwaringin Village. Besides identifying social problems, Ciwaringin Village also has social capital that can be used as a potential  in overcoming problems in Ciwaringin Village such as social capital, human capital, physical capital, natural capital, and financial capital. The average social capital owned by the village of Ciwaringin is quite good and runs as it functions. Keywords: Corporate Social Responsibility, Social Mapping, Community Empowerment

The Effect of Internal Corporate Social Responsibility on Job Satisfaction: An Empirical Study on Jordanian Pharmaceutical Companies

2020 ◽  
Vol 8 (2) ◽  
pp. 112
Author(s):  
Sura Altheeb ◽  
Kholoud Sudqi Al-Louzi
Keyword(s):  
Job Satisfaction ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Quantitative Research ◽  
Skills Development ◽  
Future Research ◽  
Pharmaceutical Companies ◽  
Corporate Social ◽  
The Impact ◽  
Positive Results

The current research investigates the impact of internal corporate social responsibility on job satisfaction in Jordanian pharmaceutical companies. Quantitative research design and regression analysis were applied on a total of 302 valid returns that were obtained in a questionnaire based survey from 14 pharmaceutical companies among employees, supervisors and managers. The results showed that internal corporate social responsibility was significantly related to job satisfaction and three of its dimensions, namely working conditions, work life balance and empowerment contributed significantly to job satisfaction, whereas employment stability and skills development had no contribution. This study implies that Jordanian pharmaceutical companies have to try their best to promote and facilitate internal corporate social responsibility among their employees in an effort to improve their job satisfaction, which will eventually yield positive results for the company as a whole. In light of these results, the research presented many recommendations for future research; the most important ones were the application of this study in other sectors, cultures, and countries, and using of multi method for collecting data.

Sign in / Sign up

Export Citation Format

Share Document