“Giving back to the community, an obligation or an option today?”—Case of the educational sector in Lebanon

Sarkis, Nada; Daou, Lindos

doi:10.1016/j.ism.2013.09.001

Cited by 9 publications

(6 citation statements)

References 18 publications

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“…Senior executives and investors from various organizations make CSR a significant consideration in decision making (Frederiksen, 2018;Gras-Gil, Manzano, & Fernández, 2016). CSR activities carried out by the company can show that the company is also concerned with the environment and the welfare of the surrounding community and its employees' well-being (Rodriguez-Fernandez, 2016;Sarkis & Daou, 2013). And can improve the company's image, increase the accountability of an organization with the assumption that there is a social contract between the organization and the community, and provide information to investors (Dyck, Lins, Roth, & Wagner, 2019;Sila & Cek, 2017).…”

Section: Introductionmentioning

confidence: 99%

Factors Affecting Islamic Social Reporting in the Halal Industry Sector

Budiandru¹

2021

TURCOMAT

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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.

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Section: Introductionmentioning

confidence: 99%

Factors Affecting Islamic Social Reporting in the Halal Industry Sector

Budiandru¹

2021

TURCOMAT

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“…Law floats in a sea of ethics, and without law, we could be at the mercy of the least scrupulous, and without ethics, law could not exist (Buhmann, 2006). However, despite the importance of law in CSR and to human society, some studies, for instance, McBarnet (2009), and Sarkis and Daou (2013), have shown that law alone may not guarantee good ethical conduct by firms and that the notion of being socially responsible would go beyond being an obligation to be a necessity of day-to-day activity.…”

Section: The Importance Of Ethics In Csr Practice and Disclosurementioning

confidence: 99%

A Theoretical Perspective of Corporate Social Responsibility Disclosure Ethics in Nigeria's Delta Swamplands

Ehighalua¹,

Ogiri²

2022

theijbm

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As a mono-product economy, Nigeria relies largely on oil revenues for its foreign exchange earnings. The Niger Delta region, which accounts for about 90% of the country's revenues, has remained the oil and gas producing hub, playing host to a number of oil Multinational Corporations (MNCs). However, from the empirical literature, oil exploration activities by Multinationals have left tales of environmental pollution and degradation, poverty, and misery in their wake, thus, creating corporate social responsibility (CSR) issues in the region. This study adopted a theoretical research design and critically evaluated the role of ethics in Firms' response to CSR practice and disclosure in Nigeria. More importantly, the study highlights the imperative of developing a CSR ethical framework based on best practices guidelines that will motivate firms to demonstrate greater responsibility in their conduct towards the environment in which they operate. Furthermore, the paper, underpinned by two predominant CSR disclosure theories: institutional and stakeholder theories, explored the salience of CSR regulatory guidelines in achieving improved ethical conduct of firms. Finally, the paper offers an institutional policy direction that could assist governments in developing ethical guidelines to promote CSR practice and disclosure by firms in a developing country like Nigeria.

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“…Companies no longer conduct CSR as a response to increasing demand from stakeholders, but as a strategy to integrate into their business processes. CSR initiatives can strengthen the company's competitive advantage through enhancing its relationships with customers, influencing the decisions of the company's key stakeholders, developing a stronger brand image, and sustaining a solid reputation and the legitimacy of company operations (Carroll & Shabana, 2010;Sarkis & Daou, 2013).…”

Section: Research Issuementioning

confidence: 99%