Corporate social responsibility and governance

Sahut, Jean‐Michel; Peris‐Ortiz, Marta; Teulon, Frédèric

doi:10.1007/s10997-019-09472-2

Cited by 58 publications

(27 citation statements)

References 60 publications

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“…In this era of increasing business complexity, corporations are always faced with new reporting challenges (Ernst & Young, 2017). Recently, public awareness about the impact of business on social and environmental conditions has increased (CSR Netherlands, 2016); therefore, CSR emerges as an integral part of businesses today (Porter & Kramer, 2006;Widjaja, 2017), especially in large companies (Sahut, Peris-Ortiz, & Teulon, 2019). CSR activities and reporting activities are indeed in line with society's values, so business continuity may exist (Deegan, Rankin, & Tobin, 2002).…”

Section: Introductionmentioning

confidence: 99%

Political Connections and CSR Disclosures in Indonesia

Saraswati¹,

Sagitaputri²,

Rahadian³

2020

JAFEB

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This research seeks to provide evidence about how political connections, proxied by government ownership and the existence of politically connected board members, affect the extent of corporate social responsibility (CSR) disclosures in Indonesian listed companies. This research uses the legitimacy theory as a basis for explaining management's motivation for disclosing its CSR. The sample consists of 131 firm-year observations from 38 non-financial public companies that published sustainability reports from 2013 to 2017. We measured the CSR disclosures using a disclosure checklist on the sustainability reports. We subsequently processed the data using a random effect (RE) linear regression. The result shows that CSR disclosures were greater in government-owned companies but lower in companies that have politically connected board members. The results support the legitimacy theory that the government intends to demonstrate legitimate national economic and political conditions by showing that government-owned companies are sustainable. However, CSR disclosures seem to have a substitutive relationship with the existence of politically connected board members, since those political connections may protect the company from public pressure and/or the risk of litigation, reducing the need for CSR disclosures. This research provides evidence that different types of political connections may have different impacts on corporate disclosures.

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Section: Introductionmentioning

confidence: 99%

Political Connections and CSR Disclosures in Indonesia

Saraswati¹,

Sagitaputri²,

Rahadian³

2020

JAFEB

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“…To select the research method, existing domestic and foreign literature sources were analyzed (Cravero, 2017;Gamu, Dauvergne, 2018;Hurst, Ihlen, 2018, pp. 133-152;Kelman et al, 2016;Poussenkova et al, 2016;Sahut, 2019;Witt, Miska, 2019, pp. 605-619;Leshchenko, Korchagina, 2016).…”

Section: Methodsmentioning

confidence: 99%

Corporate Social Responsibility Programs for Arctic Companies to Attract Young People

KRUK¹,

NIKULINA²,

SIMONCHUK³

2020

III International Theoretical and Practical Conference “The Crossroads of the North and the East (Methodologies and Practices O

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The article presents the results of a study of corporate social responsibility (CSR) programs of the largest mining companies in Russia, Canada, Finland, and Norway operating in regions with unfavorable climatic conditions. A comparative assessment of CSR programs showed that Canadian companies are leading in such areas as "Rewards and motivation", "Labor protection", and "Investment in environmental measures". Russian companies place more emphasis on III International Theoretical and Practical Conference "The Crossroads of the North and the East (Methodologies and Practices of Regional Development)" 115 implementing sponsorship and charity programs externally, and on training, developing and adapting their staff internally. Russian companies-OJSC "Severstal", OJSC "MMC "Norilsk Nickel", and OJSC PhosAgro-take the second place in terms of total points. In particular, PhosAgro has the largest number of CSR activities.

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“…(Carroll, 1999) Within the 1980s, as he stated, some other theoretic topics were included in the theory itself, plus shareholders theory, corporate morals theory and corporate social performance. In the definitional advancement that happened in the 90s, these other topics took a front step in the appearance of CSR, (Sahut et al, 2019) and every successive meaning was controlled by the shareholder and social method, with the appreciation of economic, social, and ecological matters as the elementary mechanisms of obligation.…”

Section: R E S U L T Smentioning

confidence: 99%

Systematic Literature Review: The Role of Government Institutions in Corporate Social Responsibility in Nigeria.

Hassan¹,

Mansor

Abdullah

2020

Asia Pr soc sci

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Although Corporate Social Responsibility (CSR) initiatives have advanced considerably in the past few years. Despite the advancement in the literature on (CSR) very few of them have reflected on the roles of government institutions, especially in the emerging nations. The purpose of the review is to provide a systematic analysis of the role of government institutions on CSR. A methodical kind of literature review was carried out utilising approaches proclaimed by the Institute for Analyses and Propagations but adjusted to the specific requirements of this analysis. The various online database was searched. The search phrases used were governments, CSR, Civil society organisation (CSOs). The review studies are selected from 2009-2019. The total number of articles collected is one hundred and twenty-three (123) out of which sixty (60) of them were found worthy for the analysis. The functions of government institutions were recognised, particularly in the setting of facility deliverance and sustainable development, all together were described to be used to government institutions, CSR and CSOs research, and other activities. The functions described in the piece of work ought to enlighten all researchers in CSR that successful research in CSR cannot be realised without involving institutional theory.

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Corporate social responsibility and governance

Cited by 58 publications

References 60 publications

Political Connections and CSR Disclosures in Indonesia

Political Connections and CSR Disclosures in Indonesia

Corporate Social Responsibility Programs for Arctic Companies to Attract Young People

Systematic Literature Review: The Role of Government Institutions in Corporate Social Responsibility in Nigeria.

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