Barriers to corporate social responsibility implementation in the medium size manufacturing sector: an interpretive structure modelling approach

Purpose Corporate social responsibility (CSR) practices are gaining momentum globally but their implementation becomes problematic due to the presence of barriers. So, this study aims to identify the barriers to CSR implementation among manufacturing enterprises, develop their classification and establish relationships among the barriers. Design/methodology/approach An exhaustive list of barriers was identified from the literature, and following surveys and expert opinions, 19 critical barriers were extracted. Interpretive structure modelling was used to understand the hierarchal and contextual relationships among barriers of CSR implementation. Findings The results show that are no autonomous variables present in the study. The proposed conceptual framework presents the hierarchy and interlinkage of barriers to CSR implementation in manufacturing enterprises. The results also indicate that rigidity in culture and corruption in the system and within the governance system of the country are the two most influential barriers that impede CSR implementation in manufacturing enterprises. Originality/value The interactions among CSR barriers provide policymakers, industrial practitioners and managers with a framework to recognise and evaluate mutual relationships and interlinking among barriers. CSR training and undertaking CSR in collaboration can help medium enterprises overcome these barriers and prepare strategies to mitigate their impact.

Factors Affecting Islamic Social Reporting in the Halal Industry Sector

Islamic social reporting is a measure of Islamic-based social performance reporting in each company. Increased disclosure of Islamic social interpretation will influence investor decisions. This study aims to analyze what factors influence the declaration of Islamic corporate social responsibility. The data used is the annual report of companies registered in the halal industry sector from 2013 to 2018 with 44 selected companies. This study uses a random effect model (REM). The analysis results show that the halal lifestyle, profitability, and leverage are significant in disclosing Islamic corporate social responsibility. Implementation of ISR disclosure as a form of accountability is based on principles and philosophies following Islamic Sharia. Therefore, companies must improve their financial performance to enhance corporate social responsibility disclosure quality, which is very important for stakeholders in investing.

Kritik Implentasi Corporate Social Responsibility Pada Perusahaan Minyak Dan Gas Perspektif Maqasid Al-Syari’ah

Corporate Social Responsibility is an interesting topic, since various theories are used as a basis for implementing it. Oil and Gas Company is one of the entities that practice Corporate Social Responsibility. The Corporate Social Responsibility implementation in oil and gas companies is oriented to their own interests in achieving the optimal profits. Oil and gas as one of the natural resources included in community ownership cannot be owned absolutely by anyone, including individuals, groups and even countries. The method used was a critical review of the Corporate Social Responsibility implementation in oil and gas companies. The results showed that the Corporate Social Responsibility implementation of oil and gas companies referred to the theory of shareholders oriented to the interests of shareholders. Corporate Social Responsibility implementation was only used to build a company’s reputation, so that the company would get increasing profits. The Corporate Social Responsibility implementation of oil and gas companies which referred to the theory of stakeholders was only oriented towards building public confidence that the company was sincere in carrying out Corporate Social Responsibility projects, but basically its expectations were on the company’s reputation. In addition, the involvement of stakeholders was not given room to make decisions about Corporate Social Responsibility implementation. Corporate Social Responsibility in the perspective of maqasid al-syari’ah must fulfill 4 (four) main components, consisting of maqasid al-syari’ah compliance, formation of a multi-stakeholder body, establishment of a Sharia Board, and fulfillment of sharia compliance. Keywords: Corporate Social Responsibility, Oil and Gas Companies, Maqasid Al-Syari’ah

Corporate Social Responsibility Implementation on Aviation Company: A Case Study in Qatar Airways

Purpose: The purpose of this research is to know the implementation of corporate social responsibility implementation in Qatar Airways and the impact of the corporate social responsibility on society and the environment. Research methods: This research uses qualitative analysis techniques to analyze the implementation of the corporate social responsibility (CSR). The data source used is secondary data and is accessed through company documents, journals, books, articles, and websites. Results and discussion: The research result of the CSR implementation in this airline is the application of triple bottom lines which is to align the economy, social, and environment but in the implementation of CSR has not given maximum attention to environmental aspects. Conclusion: Qatar Airways applies triple bottom lines, namely harmonizing the economy, social and environment, but in implementing CSR it has not given maximum attention to environmental aspects.

Assessment of Corporate Social Responsibility: The Case of Manufacturing Companies in Gurage Zone, Ethiopia

The overall objective of this study is to assess the practice of corporate social responsibility in the case of manufacturing companies in Gurage Zone. The data analysis was conducted based on 176 employees from sample manufacturing companies. Parametric (SPSS Version 20) and non parametric test (Friedman test) to test the concern of companies in Corporate Social Responsibility implementation towards environment, customer, community, employee, ethical & legal were conducted for analysis. Regarding the factors affects the implementation of corporation social responsibility (71.1%), (64.5%) and (61.2%) of the respondents agreed that government, awareness and media are the factors that can affect the implementation of CSR respectively. The majority, (67.8%) of the respondents said that the organization didn’t encourage employees to develop real skills and long term careers (via Performance Appraisal and Training & Development. The result shows that responsibility of the firms towards environment (55.3%) of the respondents disagree, (46.7%) of the respondents argue positively, (59.2%) of the respondents disagree, the majority of respondents (60.5%) disagree, (46.1%) of the respondents agree, majority of the respondents (62.5%) disagree about the participation of the firms in west reduction, recycling, energy conservation, reduction of water consumption, use environmentally friendly packaging, air pollutant respectively. Therefore, it recommended that the firms should set the direction and scope over the long term with regard to CSR, allowing them to be successful by using their resources within their unique environment to meet market needs and fulfill stakeholder expectations. It is therefore vitally important that the firms should have to design a good CSR strategy that is related with that of their business strategy.