Business Ethics and Corporate Social Responsibility: Bridging the Concepts

Gheraia, Zouheyr; Saadaoui, Sawssan; Abdelli, Hanane Abed

doi:10.4236/ojbm.2019.74139

Cited by 8 publications

(3 citation statements)

References 13 publications

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“…Hal ini membutuhkan peningkatan investasi dalam pelatihan dan pendidikan untuk meningkatkan kesadaran di antara para pemangku kepentingan yang berbeda tentang pentingnya CSR, serta penerapannya yang tepat. Selain itu, perusahaanperusahaan yang beroperasi di Indonesia disarankan untuk melihat inisiatif CSR sebagai bagian integral dari strategi bisnis mereka (Gheraia et al, 2019). Dengan demikian, perusahaan dapat menyelaraskan tujuan ekonomi mereka dengan kebutuhan sosial dan lingkungan masyarakat di mana mereka beroperasi dengan lebih baik.…”

Section: Pengaruhunclassified

Pengaturan CSR Dalam Rangka Percepatan Pembangunan Sosial Dan Lingkungan Di Indonesia

Sumiyati,

Hendar,

Wiyanti

2023

Anterior J

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Tanggung Jawab Sosial Perusahaan telah menjadi aspek penting dalam manajemen perusahaan di Indonesia. Tujuan utama penerapan CSR di Indonesia adalah untuk menciptakan lingkungan bisnis yang berkelanjutan yang memenuhi kebutuhan berbagai pemangku kepentingan sekaligus memajukan tujuan sosial, lingkungan, dan ekonomi. Hal ini termasuk bertanggung jawab atas kegiatan perusahaan yang dapat menyebabkan kerusakan pada lingkungan dan menjaga kesejahteraan masyarakat setempat. Selain itu, sesuai dengan amanat UU No. 40 tahun 2007, semua perusahaan yang terdaftar di Indonesia diwajibkan untuk menerapkan praktik CSR yang berfokus pada pembangunan ekonomi berkelanjutan dengan tetap menyeimbangkan dimensi sosial dan lingkungan dalam kegiatan bisnis Perusahan. Sehingga dengan pengaturan CSR ini mampu menciptakan pembangunan Sosial dan lingkungan yang baik, serta mampu memberikna dampak positif bagi perusahaan tersebu. Penelitian ini menggunakan penelitian normatif empiris, dengan pendekatan peraturan perundang-undangan dan doktrinal, serta menggunakan sumber data sekunder dari bahan hukum primer, dan di analisis menggunakan analisis seskriptif. Sehingga menghasilkan simpulan bahwa pengaturan CSR dalam ranka percepatan pembangunan sosial ini mampu memberikan kontribusi besar bagi sosila dan lingkungan serta bermanfaat bagi perusahaan.

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Section: Pengaruhunclassified

Pengaturan CSR Dalam Rangka Percepatan Pembangunan Sosial Dan Lingkungan Di Indonesia

Sumiyati,

Hendar,

Wiyanti

2023

Anterior J

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“…The Coca-Cola Company, which leads in unethical practises and scandals, is utilised as a case study. The researcher did not discuss case studies of successful organisations that follow business ethics (Gheraia et al, 2019).…”

Section: Limitations and Implicationsmentioning

confidence: 99%

Analyzing Business Ethics in International Markets: A Case Study of Coca-Cola

Khan,

Ahmed,

Munir

2023

JSS

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Business ethics are moral strategies to attain corporate goals. This study examined multinational Coca-Cola corporate ethics. This study used a qualitative research method and a Coca-Cola case study research approach. Systematic Literature Review (SLR) is used to process secondary English-language sources from 2017 onward. The study found that corporate ethics help international companies succeed. However, ethical crises lead to legal actions, fines, unfavourable brand image, lower sales and earnings, and long-term damage to consumer and shareholder relationships. The study advised the Coca-Cola Company and other companies to train senior management and leaders on ethics and reduce plastic waste. Limitations and future implications include a case study of a successful worldwide corporation that adhered to corporate ethics towards stakeholders. Future research should avoid time constraints that affected generalisability.

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“…Many aspects of corporate governance and their impact on tax avoidance have been investigated. Good corporate governance is a structure used by the actors of the company (shareholders, commissioners, supervisors, directors) to improve the running of the firm without giving up the interests of other stakeholders in accordance with the legislation and ethical values (Gheraia et al , 2019). The corporate governance allows better supervision and control, and thus it minimizes opportunistic actions of managers that can reduce the value of the company.…”

Section: Literature Review and Hypothesis Developmentmentioning

confidence: 99%

The effect of business ethics and governance score on tax avoidance: a European perspective

Abdelmoula

Chouaibi

2022

IJOES

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Purpose The purpose of this study is to examine the effect of business ethics and governance score on tax avoidance. Design/methodology/approach The sample used consists of 432 European companies belonging to the STOXX600 index during the period ranging from 2010 to 2019. The authors use the linear regression with a panel data. Findings The results show a negative and significant relationship between business ethics and tax avoidance. In addition, the governance is negatively and significantly correlated with tax avoidance. Similarly, this paper finds a negative and significant joint impact of business ethics and governance score on tax avoidance. Practical implications The findings of this paper could help firms consider their future growth opportunities in a context where the approach of business ethics occupies a central position in the business valuation. Originality/value This study is motivated by the low number of works in the context of the tax avoidance. It makes an important contribution to the academic literature through adding to the limited body of research on business ethics and governance score in a company setting. The firms strongly focusing on ethics and governance score are more likely to reduce their tax avoidance activities. Thus, these corporations aim to preserve their reputation and image. In this regard, it is worth saying that a positive reputation can increase the shareholder value. Accordingly, companies find a powerful strategy in their commitment and their ethical and responsible behavior, allowing them to maintain their good image and reputation.

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Business Ethics and Corporate Social Responsibility: Bridging the Concepts

Cited by 8 publications

References 13 publications

Pengaturan CSR Dalam Rangka Percepatan Pembangunan Sosial Dan Lingkungan Di Indonesia

Pengaturan CSR Dalam Rangka Percepatan Pembangunan Sosial Dan Lingkungan Di Indonesia

Analyzing Business Ethics in International Markets: A Case Study of Coca-Cola

The effect of business ethics and governance score on tax avoidance: a European perspective

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