Combining Financial Information and Corporate Social Responsibility Related Information for Characterizing Corporate Disclosure: Some Insights From Moroccan Context

This paper deals with the corporate disclosure and therefore the option to predict the corporate disclosure through combining financial and non-financial information. In this paper, we study the corporate disclosure characteristics by investigating the predictability strength of specific financial performance indicators and corporate social responsiblity (CSR) related information. The sample of this research contains 58 organizations that had been awarded the label of the CSR in Morocco. A content analysis of corporate websites, financial statements and annual reports are used for each organization. Based on corporate disclosure content, two groups are constructed. We use four financial indicators for measuring the performance (financial information) and particular CSR related information (non-financial information) for these two groups. The discriminant analysis highlights to what extend specific information could predict the nature corporate disclosure content. As results, these indicators and information show different levels of ability to predict corporate disclosure content. Our findings, when confronted to the literature, explicit convergences about the predictability of corporate disclosure content.

Tax Aggressiveness Affected by Corporate Social Responsiblity, Earnings Management, and Audit Quality

This study aims to examine whether tax aggressiveness can be affected by corporate social responsibility, earnings management and audit quality. This study uses manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2016-2018 as research objects with a total of 165 companies. In determining the sample in this study using a purposive sampling method, and obtained a total sample of 46 companies and a study period of 3 years so that the sample size becomes 138 data units. The results of this study indicate that tax aggressiveness can not be affected by corporate social responsibility, tax aggressiveness can be affected positively and significantly by earnings management and tax aggressiveness can be affected negatively and significantly by audit quality.

The Influence of Corporate Social Responsiblity on Actual Buying Behaviour: A Study of Indian Consumers

The purpose of this study is to empirically test the influence of corporate social responsibility (CSR) on the actual buying behaviour of Indian consumers. For this purpose, responses were collected from 378 Indian consumers. To examine the possible relationship, descriptive statistics and regression are used. The result shows that purchase intention, intended loyalty, and consumers’ trust of socially responsible firms have a positive impact on consumers’ actual buying behaviour. Furthermore, this study highlights that intended loyalty towards a socially responsible firm has a profound influence on the actual buying behaviour of Indian consumers. An immediate managerial implication of the findings suggests that to attract potential consumers, CSR should be integrated with consumers’ marketing mix, given that CSR pays off in the form of better consumer response.

Qardhul Hasan Sebagai Wujud Pelaksanaan CSR Dan Kegiatan Filantropi Lembaga Keuangan Syariah Untuk Pemberdayaan Masyarakat

The escalating social andeconomic problems brought about by globalization have raised new questions as well as expectations about corporate governance,ethical and social responsibilities. Consequently, corporate social responsibility (CSR) as a part of phylanthropy’s activities has emerged and developed rapidly as a fieldof study. The Islamic financial institution has special program , Qardhul Hasan, that is perceived as the same as corporate social responsibility. The main objectiveof thispaperis to elaborate corporate social responsiblity from Islamic’s view and to evaluate wether the Qardhul Hasan is the same as corporate social responsibility in business entity.

Nachhaltiges Lieferantenmanagement: Notwendigkeit oder Illusion?

Dieser Beitrag wählt einen etwas anderen Ansatz, um auf die Bedeutung eines nachhaltigen Beschaffungsmodells für den zukünftigen Erfolg eines Unternehmens zu verweisen. Ein Funktionsbereich, der 85 Prozent der Wertschöpfung eines Unternehmens verantwortet, kann als Wegbereiter für den zukünftigen Erfolg eines Unternehmens definiert werden. Digitalisierung, Standardisierung und die Notwendigkeit, soziale sowie ökologische Standards in der Lieferkette zu implementieren, stellen Unternehmen vor fast unlösbare Herausforderungen. Wie der Einsatz eines nachhaltigen Beschaffungsprozessmodells – mit besonderem Fokus auf dem nachhaltigen Lieferantenmanagement – helfen kann, die Position des Einkaufs im Unternehmen zu festigen und dieses Spannungsfeld unterschiedlicher Trendcharakteristika aufzulösen, ist Inhalt dieses Beitrags. Dabei wird das theoretisch entwickelte Modell an einem konkreten Unternehmensbeispiel erläutert. Green Procurement plays a crucial role in enabling the future success of a company. On the other side companies still have difficulties in “greening” their supply chain, standards in sustainable supplier selection and relationship management are still missing or KPIs to measure “green success” are not in place – to name only a few challenges. This article discusses an efficient approach how to successfully implement a sustainable, strategic procurement process. Keywords: triple bottom line, nachhaltiges supplier relationship management, nachhaltiges beschaffungsprozessmodell, grüne beschaffung, corporate social responsiblity, bedeutung der beschaffungsfunktion