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Journal articles on the topic 'Corporate sociale performance'

Author: Grafiati
Published: 4 June 2021
Last updated: 12 February 2022

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1

De Oliveira Fornasier, Mateus, and Ana Lara Tondo. "A RESPONSABILIDADE SOCIAL EMPRESARIAL ENTRE O DIREITO, A ECONOMIA E A POLÍTICA DA SOCIEDADE GLOBAL: desastres ambientais e reflexividade." Caderno CRH 32, no. 87 (December 31, 2019): 591. http://dx.doi.org/10.9771/ccrh.v32i87.25684.

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<p>A presente pesquisa tem como objetivo geral discutir de que modo a responsabilidade social empresarial pode facilitar a observação da reflexividade entre os sistemas jurídico, político e econômico da sociedade global, permitindo um aprendizado sistêmico pelo próprio direito. Como hipótese, o trabalho considera que a sociedade funcionalmente diferenciada vem cobrando maior responsabilidade das empresas, principalmente, no que diz respeito à questão ambiental, o que leva ao estabelecimento de novos padrões de conduta, abrindo espaço para a manifestação de organismos internacionais. Para tanto, este relato foi dividido em três momentos. No primeiro, o que se buscará é compreender as noções básicas de responsabilidade social empresarial, utilizando-se, para isso, dos casos paradigmáticos de Mariana, Bhopal e Chernobyl. No segundo, será estudada a variabilidade de sentido da responsabilidade social empresarial, observando-a como um conceito que vai além do mero cumprimento das leis pelas empresas. Finalmente, no último, o interesse do trabalho converge na perspectiva das formas de aprendizado pelo sistema do direito. Como procedimentos metodológicos, emprega-se aqui o método sistêmico construtivista, de abordagem monográfica, e a técnica de pesquisa bibliográfico-documental.</p><p> </p><p>CORPORATE SOCIAL RESPONSIBILITY AMONG LAW, ECONOMY AND POLITICS OF GLOBAL SOCIETY: environmental disasters and reflexivity</p><p>This research has the main objective of researching how corporate social responsibility can facilitate the observation of reflexivity between the legal,<br />political and economic systems of the global society, and how its variability of meaning can facilitate the understanding of the reflexivity between such<br />systems, allowing a systemic learning by the Law itself. To do so, it was divided into three moments: in the first section, what will be sought is to understand the basic notions of corporate social responsibility, using, for this, the paradigmatic cases of Mariana, Bhopal and Chernobyl. In the second section, we will study the variability of meaning in corporate social responsibility, observing it as a concept that goes beyond mere compliance with laws by corporations. Finally, in the last section, the interest of the work converges in the perspective of the ways of learning, by the Law system, of the performance of corporate social responsibility. As a hypothesis, the work considers that the functionally differentiated society has been taking greater responsibility of companies, especially with regard to the environmental issue, which leads to the establishment of new standards of conduct, opening space for the manifestation of international organizations. As methodological procedures, the constructivist systemic method is used here, with a monographic approach and a bibliographicaldocumental technique.</p><p>Keywords: Environmental disasters. Corporate social responsibility. Reflexivity.</p><p> </p><p>RESPONSABILITÉ SOCIALE D’ENTREPRISE ENTRE LE DROIT, L’ÉCONOMIE ET LA<br />POLITIQUE DE LA SOCIÉTÉ MONDIALE: catastrophes environnementales et réflexivité</p><p>La présente recherche vise à discuter de la manière dont la responsabilité sociale des entreprises peut faciliter l’observation de la réflexivité entre les systèmes juridique, politique et économique de la société mondiale, permettant un apprentissage systémique à part entière. À titre d’hypothèse, le document considère que la société fonctionnellement différenciée a exigé une plus grande responsabilité des entreprises, notamment en ce qui concerne la question environnementale, ce qui conduit à l’établissement de nouvelles normes de conduite, laissant place à la manifestation des organisations internationales. Ce rapport est donc divisé en trois étapes. Dans le premier, ce qui sera recherché, c’est de comprendre les notions de base de la responsabilité sociale des entreprises, en utilisant les cas paradigmatiques de Mariana, Bhopal et Tchernobyl. Dans le second, la variabilité du sens de la responsabilité sociale des entreprises sera étudiée, en l’observant comme un concept qui va au-delà de la simple conformité des entreprises aux lois. Enfin, dans ce dernier, l’intérêt du travail converge dans la perspective des formes d’apprentissage par le système juridique. En tant que procédures méthodologiques, la méthode systémique constructiviste de l’approche monographique et la technique de recherche bibliographique-documentaire sont utilisées ici.</p><p>Mots-clés: Catastrophes environnementales; Responsabilité sociale des entreprises; Réflexivité.</p>
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2

Bennis, Laila. "Les Institutions De La Microfinance Entre La Responsabilité Sociale Et La Performance Financière: Cas Des Associations De Micro-Crédits." European Scientific Journal, ESJ 12, no. 1 (January 29, 2016): 372. http://dx.doi.org/10.19044/esj.2016.v12n1p372.

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In recent years, microfinance becomes an engine of social and solidarity economy. The success of the microfinance sector and the media attention it generated as a tool to fight against poverty. It has increased the interest in the sector and attracted a number of private players (banks and investment funds) for which the financial profitability is crucial. This trend has enabled the sector to continue to grow and be more professional. Yet today this sector is subject to severe criticism on the risk of drifts of its institutions as over-indebtedness of clients and academic questions about the real impact of microcredit. The maturity of microfinance calls for growth and mastered firmly based on core principles (financial inclusion, customer protection, appropriate services etc.) in order to guard against the excesses of excessive commercialization which would be driven solely by the profit motive (financial profitability). Currently, microfinance institutions must demonstrate not only their reliability, cost efficient, their corporate and social responsibility. So complementarily between financial return and social performance is necessary for the sustainability of MFIs. Thus, a strong financial performance allows MFIs to have the capacity to pursue social objectives, and conversely, achieving social goals also improves profitability.
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3

L. Kobo, Kgabo, and Collins C. Ngwakwe. "Relating corporate social investment with financial performance." Investment Management and Financial Innovations 14, no. 2 (August 21, 2017): 367–75. http://dx.doi.org/10.21511/imfi.14(2-2).2017.08.

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Previous researchers have found conflicting results between CSI and firm financial performance. This paper moves this debate further by examining the extent to which corporate social investment (CSI) relates with corporate financial performance (CFP) from a developing country perspective. The main aim of the paper was to determine the relationship between CSI, stock price, sales turnover and return on equity (ROE) amongst the socially responsible investing (SRI) companies in the Johannesburg Stock Exchange. CSI data on the SRI companies were collected from companies’ integrated reports from 2011 to 2015. Therefore, a cross-sectional panel data arrangement was applied and the analysis was conducted using the ordinary least square (OLS). Tested at an alpha level of 0.05, the regression result produced a probability level of P &amp;lt; 0.01 for share price and sales turnover; and P = 10 for return on equity. Therefore, the findings revealed a strong positive and significant linkage between the SRI companies’ social investment, share price and sales turnover and no significant linkage with return on equity. These findings are consistent with previous literature findings reviewed in the paper on similar research conducted in developed countries, which showed positive and negative relationships. Findings from the literature indicate that various factors may account for conflicting results, which includes inter alia, time coverage, size of data, location, market sustainability awareness and culture. The paper contributes by revealing that whilst CSI may trigger improvement in stock price and sales turnover of SRI companies, the sales turnover might not necessarily result in boost in profit level that could engender enough return on equity within a short period time. The conflicting results from the literature is indicative of the inclusiveness in research between CSI and firm performance. Hence, the paper recommends further research to examine the relationship within a longer period of time using new sample of companies and other methods of analysis.
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Giannarakis, Grigoris, George Konteos, Eleni Zafeiriou, and Xanthi Partalidou. "The impact of corporate social responsibility on financial performance." Investment Management and Financial Innovations 13, no. 3 (September 23, 2016): 171–82. http://dx.doi.org/10.21511/imfi.13(3-1).2016.03.

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This study investigates whether corporate social responsibility (CSR) affects the financial performance of the United States (US) companies. In particular, the impact of CSR on financial performance is investigated in terms of involvement in socially responsible initiatives instead of outcome. The Environmental, Social and Governance disclosure score as calculated by Bloomberg is used as a proxy for corporate involvement in socially responsible initiatives. Fixed effects regression is employed to estimate the relationship between the extent of corporate social disclosure (CSD) and financial performance using the data of listed companies on the Standard &amp;amp; Poor’s 500 during the period 2009-2013. The results suggest that the involvement in socially responsible initiatives has a significantly positive effect on financial performance. In addition, the control variables, such as total compensation to directors, CEO duality and women presence on board are statistically significant to financial performance. It is important to incorporate a longer period in order to validate the positive relationship between CSR and financial performance, whilst the sample is focused on large in size US companies. This study chose to approach the topic from a different angle in order to provide an alternate perspective on this issue taking into account the involvement of socially responsible initiatives via CSD. Keywords: corporate social responsibility, disclosure, financial performance. JEL Classification: M140, M410, Q00
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Juliasari, Deni, Ratna Wijayanti Daniar Paramita, Wahyuning Murniati, Hudi Setyobakti M, and Rijalus Sholihin M. "Community Response to Corporate Social Action and Impact on Company Performance." Journal of Advanced Research in Dynamical and Control Systems 11, no. 12 (December 20, 2019): 1–8. http://dx.doi.org/10.5373/jardcs/v11i12/20193205.

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6

Rosafitri, Citra. "Interaksi Good Corporate Governance, Corporate Social Responsibility, Intellectual Capital Dan Pengaruhnya Terhadap Kinerja Keuangan Perusahaan." Journal of Accounting Science 1, no. 1 (May 31, 2017): 1. http://dx.doi.org/10.21070/jas.v1i1.775.

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This study aims to determine effect of Good corporate governance, corporate social respinsibility dan intellectual capitalon the financial performance proxied Return on Asset and Return on Equity of companies listed on the Indonesian Stock Exchange.This research method used in this study is a quantitative method to test the assumption of calssical analysis techniques and double linear regresion testing. A sample size of 64 is comprised of 16 companies that meet the criteria specified through purposive sampling.The result of this studi indicate that Good corporate governance consist of institusional ownership, managerial ownership and independent director has no effect on financial performance proxied by Return on Asset and Return on Equity. Corporate social responsibility has effect the Return on Asset and Return on Equity. An than the Intellectual capital consist of VA has effect the Return on asset, and VACA,VAHU, STVA has no effect of Return on Asset, the second proxcied financial performance of Intellectual capital has no effect to Return on Equity. And as well as Good Corporate governance, Corporae Social Responsibility and intellectual capital simultaneously do effect the Financial performace proxied by Return on Asset an Return on Equity.
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7

Ha, Nhu, Phi Ngoc, and Jolán Velencei. "Measuring corporate social performance." Serbian Journal of Management 14, no. 1 (2019): 193–204. http://dx.doi.org/10.5937/sjm14-18009.

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8

Griffin, Jennifer J., and John F. Mahon. "Corporate Social Performance & Corporate Financial Performance." Proceedings of the International Association for Business and Society 6 (1995): 749–60. http://dx.doi.org/10.5840/iabsproc1995667.

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9

Lin, Yu-Chun. "Does R&D investment under corporate social responsibility increase firm performance?" Investment Management and Financial Innovations 14, no. 1 (May 10, 2017): 217–26. http://dx.doi.org/10.21511/imfi.14(1-1).2017.08.

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Research and development (R&amp;amp;D) investment affects firms’ growth and reflects their investment energy. However, it is recorded as an expense in financial statements, according to generally accepted accounting principles (e.g., International Financial Statements Standards). This study examines whether firms’ R&amp;amp;D investment has a positive effect on their performance, when they engage in corporate social responsibility. The author focuses on firms that have earned corporate social responsibility awards from Global Views Magazine, Common Wealth Magazine, and the Taiwan Institute for Sustainable Energy in order to measure firms’ levels of corporate social responsibility engagement. Tobin’s Q is used as a proxy for firm performance. Because corporate social responsibility engagement is not mandatory in Taiwan, the Heckman two-stage process is used to control for an endogeneity bias. In the first stage, logit regression is employed, using a dummy variable as a proxy for a firm’s social responsibility engagement. In the second stage, the impact of corporate social responsibility on firm value is estimated by regressing Tobin’s Q on various governance and firm characteristics and on a dummy variable for social responsibility engagement. Based on all public traded companies in Taiwan for the period 2005 – 2014, and after controlling for an endogeneity bias, it is found that R&amp;amp;D investment is positively associated with Tobin’s Q, but only when firms engage in corporate social responsibility. Therefore, an investment strategy that meets corporate social responsibility objectives benefits firm performance. The empirical results provide policy implications for firm R&amp;amp;D investment and corporate social responsibility implementation.
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10

Spiegel, Ruth. "Corporate Social Performance." Proceedings of the International Association for Business and Society 4 (1993): 225–36. http://dx.doi.org/10.5840/iabsproc1993417.

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11

Mock, Valerie E., and Frank Hoy. "Corporate Social Performance." Proceedings of the International Association for Business and Society 6 (1995): 1307–18. http://dx.doi.org/10.5840/iabsproc19956113.

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12

Dentchev, Nikolay A. "Corporate Social Performance." Business & Society 46, no. 1 (March 2007): 104–16. http://dx.doi.org/10.1177/0007650306296377.

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13

Piao, Yiling, Young-Ryeol Park, Soonkyoo Choe, and Youjin Baik. "기업의 지배구조 국제화와 중국 기업의 사회적 성과에 미치는 영향: 여유자원의 조절효과를 중심으로." International Business Journal 29, no. 3 (August 31, 2018): 85–112. http://dx.doi.org/10.14365/ibj.2018.29.3.4.

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14

Tripathi, Manju, Smita Kashiramka, and P. K. Jain. "Social construction of linking executive compensation to EVA: a study on Indian corporates." Journal of Indian Business Research 11, no. 3 (August 19, 2019): 202–19. http://dx.doi.org/10.1108/jibr-10-2017-0173.

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Purpose “Paying for performance” has been the corporate mantra for ages, but finding the right performance benchmarks continues to be an enigma. Equally significant is the ongoing debate on the superiority of economic value added (EVA) aligned executive incentive plans over traditional financial performance benchmarks to ensure optimal goal congruence between the corporate and the executive performances. Consequently, this paper aims to explore a plausible linkage between executive compensation and EVA for Indian corporates from a social constructivist perspective. Design/methodology/approach The study uses a mixed method approach where the quantitative analysis of responses from the survey of senior personnel/finance executives of Indian firms is complemented by the qualitative analysis of personal interviews to provide contextual depth to the quantitative data. Findings Based on the study, the researchers construct an understanding that EVA is a superior concept but has restricted utility primarily owing to its computational complexity and unaudited characteristics. The researchers’ interpretive inference finds mandatory disclosure of an audited EVA figure in the corporate financial statements as a prime requirement for EVA to emerge as an objective and visible performance measure. Practical implications Attention of policymakers is sought towards standardising its computation and ensuring its disclosure to bring it at par with the conventional executive financial performance benchmarks. Originality/value The narrative on benefits and the challenges of adopting EVA aligned performance management system is provided directly by the top-level executives responsible for designing the “paying for performance” policies.
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Kurniawati, Amelia, TMA Ari Samadhi, Iwan Inrawan Wiratmadja, Indryati Sunaryo, Rayinda Pramuditya Soesanto, and Fadel Muhammad. "Corporate Social Performance: A multi-Stakeholder Analysis of Indonesian Energy Companies’ Sustainability Report." International Journal of Trade, Economics and Finance 9, no. 3 (June 2018): 125–30. http://dx.doi.org/10.18178/ijtef.2018.9.3.601.

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16

Biwole Fouda, Jean, and Irène Abessolo Abessolo. "Stakeholder performance, corporate social performance." Society and Business Review 14, no. 3 (October 11, 2019): 242–53. http://dx.doi.org/10.1108/sbr-06-2018-0062.

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Purpose The purpose of this paper is to find out what added value does the stakeholder performance concept bring with respect to that of corporate social performance. To better understand the developments of these concepts, the authors resort to Gallie’s theory (1956) of essentially contested concepts, the life-cycle model of Hirsch and Levin’s (1999) umbrella concepts. Reconciling these two theoretical frameworks allows us to introduce the competing category notion consisting of a dominant and a dominated-type concepts. Through a historical and synchronic literature examination, CSP is shown to have characteristics of the dominant type, thanks to its more diffuse character. On the other hand, the stakeholder performance would relate to the dominated type, though it provides better operationalization possibilities. Design/methodology/approach To better understand the developments of these concepts, Gallie’s theory (1956) of essentially contested concepts, the life cycle model of Hirsch and Levin’s (1999) umbrella concepts are used. Findings CSP has characteristics of the dominant type, thanks to its more diffuse character. On the other hand, the stakeholder performance relates to the dominated type, though it provides better operationalization. Originality/value CSP as a dominant type and stakeholder performance is a dominated type.
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Desender, Kurt, and Mircea Epure. "Corporate Governance and Corporate Social Performance." Academy of Management Proceedings 2014, no. 1 (January 2014): 16483. http://dx.doi.org/10.5465/ambpp.2014.16483abstract.

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18

Huang, Chi-Jui. "Corporate governance, corporate social responsibility and corporate performance." Journal of Management & Organization 16, no. 5 (November 2010): 641–55. http://dx.doi.org/10.1017/s1833367200001784.

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AbstractPrevious research has analyzed and debated corporate governance (CG) and corporate social responsibility (CSR) independently. This paper aims to empirically explore the interrelationship between CG, CSR, financial performance (FP) and Corporate Social Performance (CSP) using a sample of 297 electronics companies operating in Taiwan, a newly industrialized Asian economy. The results show that a CG model which includes independent outside directors and which has specific ownership characteristics has a significantly positive impact on both FP and CSP, whereas FP itself does not influence CSP. The presence of independent outside directors in the firm has the greatest impact on the social performance of the firm's worker, customer, supplier, community and society dimensions. Government shareholders enhance a firm's social performance extraordinarily because government shareholders will be more likely to request that companies fulfill their social responsibilities. Only government shareholders positively and significantly relate to a firm's environmental performance. Furthermore, foreign institutional stockholders help to increase worker and supplier performance by paying more attention to employee policies and supply chain relationships. Finally, independent outside directors, foreign institutional stockholders and domestic financial institutional stockholders are shown to improve financial performance.
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Huang, Chi-Jui. "Corporate governance, corporate social responsibility and corporate performance." Journal of Management & Organization 16, no. 5 (November 2010): 641–55. http://dx.doi.org/10.5172/jmo.2010.16.5.641.

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AbstractPrevious research has analyzed and debated corporate governance (CG) and corporate social responsibility (CSR) independently. This paper aims to empirically explore the interrelationship between CG, CSR, financial performance (FP) and Corporate Social Performance (CSP) using a sample of 297 electronics companies operating in Taiwan, a newly industrialized Asian economy. The results show that a CG model which includes independent outside directors and which has specific ownership characteristics has a significantly positive impact on both FP and CSP, whereas FP itself does not influence CSP. The presence of independent outside directors in the firm has the greatest impact on the social performance of the firm's worker, customer, supplier, community and society dimensions. Government shareholders enhance a firm's social performance extraordinarily because government shareholders will be more likely to request that companies fulfill their social responsibilities. Only government shareholders positively and significantly relate to a firm's environmental performance. Furthermore, foreign institutional stockholders help to increase worker and supplier performance by paying more attention to employee policies and supply chain relationships. Finally, independent outside directors, foreign institutional stockholders and domestic financial institutional stockholders are shown to improve financial performance.
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Yamini Modi, Dr Pragya Jaroliya, Dr Deepak Jaroliya,. "A Study on Linkage between Corporate Social Entrepreneurship and Brand Building." Psychology and Education Journal 58, no. 2 (February 10, 2021): 5591–98. http://dx.doi.org/10.17762/pae.v58i2.2978.

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Nowadays Corporates are more focused on practicing social entrepreneurship and hence have diverted their business goals towards exercising Corporate Social Entrepreneurship (CSE), derived from the wider concept of Corporate Social Responsibility (CSR), as a strategy to address social problems majorly like Poverty, Unemployment, etc. in a way that maximizes performance and improves the overall stakeholder wellbeing. To achieve their high-minded goals, the corporates might partner with government or philanthropic entities, fund specific programs and work on either the local or global level. Such practices build a competitive advantage with a social impact on society. It's a mechanism to genuinely address social problems while remaining associated with a higher purpose. Though the companies are venturing ways to address a social problem, it is necessary to ascertain the perceived value of the same amongst the Organization and its impact on business goals to achieve higher brand equity. Hence, the study focuses on deriving the linkage between Corporate Social Entrepreneurship and Corporate Brand Building through a structured modeling technique as a methodology via primary data collection
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Griffin, Jennifer J., and John F. Mahon. "The Corporate Social Performance and Corporate Financial Performance Debate." Business & Society 36, no. 1 (March 1997): 5–31. http://dx.doi.org/10.1177/000765039703600102.

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22

Cho, Seong Y., and Cheol Lee. "Managerial Efficiency, Corporate Social Performance, and Corporate Financial Performance." Journal of Business Ethics 158, no. 2 (December 16, 2017): 467–86. http://dx.doi.org/10.1007/s10551-017-3760-7.

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Ahmed, Tahmina. "Corporate Social Responsibility and Firm Performance: An Empirical Research on Banking Industry of Bangladesh." SIJ Transactions on Computer Networks & Communication Engineering 06, no. 06 (December 28, 2018): 06–10. http://dx.doi.org/10.9756/sijcnce/v6i6/04020070202.

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Wood, Donna J. "Corporate Social Performance Revisited." Academy of Management Review 16, no. 4 (October 1991): 691–718. http://dx.doi.org/10.5465/amr.1991.4279616.

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Wood, Donna J. "Corporate Social Performance Revisited." Academy of Management Review 16, no. 4 (October 1991): 691. http://dx.doi.org/10.2307/258977.

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Lamb, William B. "Measuring Corporate Social Performance." Proceedings of the International Association for Business and Society 5 (1994): 483–94. http://dx.doi.org/10.5840/iabsproc1994543.

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Mattingly, James E., and Daniel W. Greening. "Corporate Social Performance Orientations." Proceedings of the International Association for Business and Society 13 (2002): 209–15. http://dx.doi.org/10.5840/iabsproc20021329.

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Wartick, Steven L., and John F. Mahon. "Corporate Social Performance Measurement." Proceedings of the International Association for Business and Society 14 (2003): 207–15. http://dx.doi.org/10.5840/iabsproc20031427.

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Nóbrega, Mariana, and Gesinaldo de Ataíde Cândido. "Corporate Social Performance Assessment." Proceedings of the International Association for Business and Society 26 (2015): 85–98. http://dx.doi.org/10.5840/iabsproc2015268.

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Gray, R. H. "Canadian corporate social performance." British Accounting Review 20, no. 2 (August 1988): 193–94. http://dx.doi.org/10.1016/0890-8389(88)90045-5.

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Chiu, Shih-chi. "Corporate Divestitures and Corporate Social Performance (WITHDRAWN)." Academy of Management Proceedings 2017, no. 1 (August 2017): 11909. http://dx.doi.org/10.5465/ambpp.2017.11909abstract.

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32

Pan, Chung-Lien, Lin Yu, Zhuoshan Lin, Jialong Li, and Yu-Chun Pan. "Scientometric Analysis of Corporate Social Responsibility, Corporate Social Performance and Financial Performance Based on Corporate Governance." E3S Web of Conferences 214 (2020): 03014. http://dx.doi.org/10.1051/e3sconf/202021403014.

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The economic growth and social responsibility of the company have become hot topics of concern to society. Fulfilling a company’s obligations of social responsibility can establish a good corporate image and benefit the company’s long-term development. Tracking the research fronts in this field can help to understand the hotspots that scholars pay attention to and fill the gaps in the field. We used the scientometric analysis to explore corporate governance research from 1987 to 2020 based on the Web of Science (WoS) database. Our research shows that corporate social responsibility focus on topics such as sustainability, social responsibility, and shareholders, and financial performance will be more skewed towards financial crisis, company value, and other research. The main publications are the Journal of Business Ethics and Corporate Governance-An International Review. The increase in the number of publications and citations reflects the strong interest of scholars in this research area. In this area, the organizations of developed countries are dominant, especially the United States, and China has the largest number of funding agencies, suggests that the economic powers are paying more attention to the literature on economic management. However, corporate social performance articles are relatively small, and strengthening this area can become a future research direction. strengthening this area can become a future research direction.
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Al-Hajri, Meshari, and Fawaz Al-Enezi. "The association between Corporate Social Responsibility Disclosure and accounting-based financial performance: a Kuwaiti evidence." Investment Management and Financial Innovations 16, no. 1 (January 10, 2019): 1–13. http://dx.doi.org/10.21511/imfi.16(1).2019.01.

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The current study aims at extending prior accounting research on the association between Corporate Social Responsibility Disclosure (CSRD) and Corporate Financial Performance (CFP) using a sample of listed firms on Kuwait Stock Exchange (KSE) from 2011 to 2012. It conducts a regression analysis to investigate the association between CSRD and CFP, as well as investigates the impact of firm size, leverage, and industry affiliation as the key determinants suggested by prior research on the level of CSRD. The results of the present study reveal that both CFP and firm size have significant positive associations with CSRD, whereas, in contrast, firm’s leverage and firm’s industry affiliation show non-significant associations with CSRD.
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Maas, Karen. "Do Corporate Social Performance Targets in Executive Compensation Contribute to Corporate Social Performance?" Journal of Business Ethics 148, no. 3 (January 4, 2016): 573–85. http://dx.doi.org/10.1007/s10551-015-2975-8.

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Tarigan, Josua, Saarce Elsye Hatane, Linneke Stacia, and Deborah Christine Widjaja. "Corporate social responsibility policies and value creation: does corporate governance and profitability mediate that relationship?" Investment Management and Financial Innovations 16, no. 2 (June 20, 2019): 270–80. http://dx.doi.org/10.21511/imfi.16(2).2019.23.

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With a purpose to give a deep understanding relating to the manifestation of social responsibilities practices among Indonesian companies, this paper reflects the relationship of corporate social responsibility (CSR), corporate profitability (CP), value creation (VC) and good corporate governance (GCG). Kinder, Lydenberg, and Domini’s (KLD) measurement approach is used in this study to measure the social responsibility practices, as this gives cross-border analysis of social responsibility. Corporate profitability captures return on assets, which is accounting-based measurement, whereas value creation explains the economic value added, which is shareholder-based measurement. Structural Equation Model (SEM) analysis is conducted for Indonesian listed companies, which appeared in Corporate Governance Perception Index (CGPI). The empirical result suggests that CSR serves as a tool in assisting shareholders value and performance. Accordingly, firms should incorporate CSR practices to enhance its strategic investment and sustain a strong relationship with its stakeholders. Subsequently, management should also take concern of having good corporate governance in order to improve company’s performance by supervising and monitoring of the company’s operation, ensure the fulfillment to the stakeholder’s interest. This paper presents fresh insights into applications of corporate social responsibility principles and corporate governance in Indonesian context that has not received systematic attention and consideration in the literature.
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Wany, Eva, Siti Asiah Murni, and Kholidiah ,. "PENGARUH CORPORATE ENVIRONMENTAL PERFORMANCE DAN CORPORATE SOCIAL ACCOUNTING DISCLOSURE TERHADAP CORPORATE ECONOMIC PERFORMANCE." Media Riset Akuntansi, Auditing dan Informasi 13, no. 2 (May 3, 2017): 35. http://dx.doi.org/10.25105/mraai.v13i2.1742.

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<p>This research is aimed to recognize the effect of environmental performance and<br />environmental disclosure to Economic Value Added as economic performance<br />measurement by using some variables control such as, profit margin, ownership,<br />environmental concern, and market performance. The type of research done is the<br />type of research by using hypothesis testingwhich is a research in explaining the<br />relation phenomena between variable. The data used in this research is from the<br />annual financial report and also the continued report of manufactured company<br />listed in BEI and PROPER in 2009-2012 with 17 companies. Analysis hypothesis<br />used in this research is multy linear regression and before doing the test, the classic<br />asumption test of the data has been done. The analysis shows that environmental<br />performance and and social accounting disclosureaffect to Economic Value Added<br />as the economic performance measurement. From the hypothesis, we can get the<br />result that environmental performance and social accounting disclosuredoesn’t<br />give any effect to the economic performance, but The testing result hypothesis shows<br />that environmental performance and social accounting disclosure jointly effect to<br />the economic performance.<br />Keywords: Environmental Performance, Social Accounting Disclosure, Economic<br />Performance,</p>
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37

Wany, Eva, Siti Asiah Murni, and Kholidiah ,. "PENGARUH CORPORATE ENVIRONMENTAL PERFORMANCE DAN CORPORATE SOCIAL ACCOUNTING DISCLOSURE TERHADAP CORPORATE ECONOMIC PERFORMANCE." Media Riset Akuntansi, Auditing dan Informasi 14, no. 1 (May 3, 2017): 1. http://dx.doi.org/10.25105/mraai.v14i1.1751.

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<p>This research is aimed to recognize the effect of environmental performance<br />and environmental disclosure to Economic Value Added as economic performance<br />measurement by using some variables control such as, profit margin, ownership,<br />environmental concern, and market performance. The type of research done is the type<br />of research by using hypothesis testing which is a research in explaining the relation<br />phenomena between variable. The data used in this research is from the annual financial<br />report and also the continued report of manufactured company listed in BEI and PROPER<br />in 2009-2012 with 17 companies. Analysis hypothesis used in this research is multy<br />linear regression and before doing the test, the classic asumption test of the data has<br />been done. The analysis shows that environmental performance and and social<br />accounting disclosure affect to Economic Value Added as the economic performance<br />measurement.<br />From the hypothesis, we can get the result that environmental performance and<br />social accounting disclosure doesn’t give any effect to the economic performance, but<br />The testing result hypothesis shows that environmental performance and social<br />accounting disclosure jointly effect to the economic performance.<br />Keywords : Environmental Performance, Social Accounting Disclosure, Economic<br />Performance,</p>
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38

Kang, Bohyeon. "Corporate Social Responsibility Perceptions and Corporate Performances." Journal of Applied Sciences 14, no. 21 (October 15, 2014): 2662–73. http://dx.doi.org/10.3923/jas.2014.2662.2673.

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39

Patrisia, Dina, Shabbir Dastgir, and A. Abror. "Corporate Diversification and Corporate Social Performance in Indonesia." ETIKONOMI 18, no. 2 (September 22, 2019): 221–32. http://dx.doi.org/10.15408/etk.v18i2.11816.

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The relationship between corporate diversification and corporate social performance (CSP) is under-investigated, especially in emerging countries. This study examines the relationship between corporate diversification and CSP in Indonesia setting. Occurrence disclosure analysis has been applied to measure CSP based on 80 indicators of the Global Report Initiative (GRI). This study used multiple regressions with one-year lag dependent variables as the data analysis. The results show that the related diversification is negatively and significantly related to CSP, while, the unrelated diversification reveals a positive relationship with CSP. Besides that, unrelated diversification more correlated to CSP rather than related diversification. Furthermore, international diversification has a positive and significant relationship with CSP. Therefore, this study found that corporate diversification is a significant antecedent of CSP.JEL Classification: L25, M14
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40

Khlif, Hichem, Achraf Guidara, and Mohsen Souissi. "Corporate social and environmental disclosure and corporate performance." Journal of Accounting in Emerging Economies 5, no. 1 (February 2, 2015): 51–69. http://dx.doi.org/10.1108/jaee-06-2012-0024.

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Purpose – The purpose of this paper is to investigate the relationship between corporate performance and social and environmental disclosure for two African leading countries namely, South Africa (common law country) and Morocco (civil law country). Design/methodology/approach – The sample consists of 168 annual reports spanning from 2004 to 2009. A content analysis of companies’ annual reports is used to measure the extent of voluntary social and environmental disclosure. Findings – Results show that social and environmental disclosure has a significant positive effect on corporate performance only in the South African setting. Originality/value – The findings emphasize the need to explicitly consider the legal and institutional setting prevailing in each context. For instance, social and environmental organizations in South Africa enjoy more power to influence companies’ social and environmental reporting policy, whereas, their counterparts in Morocco, enjoy less power to place pressure on companies to incorporate social and environmental considerations into business operations.
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41

Dunn, Paul. "Corporate Governance, Corporate Social Responsibility, and Firm Performance." Proceedings of the International Association for Business and Society 15 (2004): 203–6. http://dx.doi.org/10.5840/iabsproc20041526.

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42

Kocmanová, Alena, and Marie Dočekalová. "Corporate sustainability: environmental, social, economic and corporate performance." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 59, no. 7 (2011): 203–8. http://dx.doi.org/10.11118/actaun201159070203.

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The article deals with corporate sustainability and environmental and social issues of the integration of corporate performance measurement that may lead to sustainable economic success. Sustainability is a strategy of the process of sustainable development. Sustainability of businesses and sustainable performance can be defined as an integration of environmental, social and economic performance. First and foremost, businesses will want to know what indicators can be used to measure environmental, social and economic performance. What is the mutual relationship between environmental, social and economic performance? How can firms arrive at a comprehensive assessment of their performance in relation to sustainability? The aim of this paper is to analyze corporate environmental, social and economic performance and to analyze their mutual relationships. The final part of the article is an assessment of the contemporary situation and draft Key Performance Indicators (KPI) for assessment of corporate sustainability that will be the subject of further research in a selected NACE-CZ sector and in accordance with Corporate Sustainability Reporting. KPI provide businesses with a means of measuring progress toward achieving objectives.
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43

Zhou and Cui. "Green Bonds, Corporate Performance, and Corporate Social Responsibility." Sustainability 11, no. 23 (December 3, 2019): 6881. http://dx.doi.org/10.3390/su11236881.

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Green bonds are a financial tool that has been vigorously promoted in the global green finance field in recent years. Since 2013, the global issuance of green bonds has seen explosive growth. China's green bond market has made great progress, rising to the top tier of global rankings. In this paper, Chinese listed companies that issue green bonds are used as the research object to explore the impact of green bond issuance on companies, including the impact of the announcement of green bond issuance on companies’ stock prices, as well as the impact of green bond issuance on companies’ financial performance and corporate social responsibility (CSR). The empirical results indicate that announcements of green bonds issuance have a positive impact not only on companies’ stock prices, companies' profitability, and operational performance, but also on innovation capacity, and can improve companies' CSR. Overall, the issuance of green bonds has a positive impact on companies, can contribute to environmental improvement, promotes CSR and value creation, and helps to attract investors to some extent.
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44

Haryono, Untung, Rusdiah Iskandar, Ardi Paminto, and Yana Ulfah. "Sustainability performance: It’s impact on risk and value of the firm." Corporate Ownership and Control 14, no. 1 (2016): 278–86. http://dx.doi.org/10.22495/cocv14i1c1p11.

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This study aims to analyze the relationship between the sustainability performances (corporate social performance, good corporate governance, and financial performance) and the risk as well as the value of the company. Employing the data from publicly listed mining firms in Indonesia and structural equation modeling to examine the hypotheses, we find that the corporate social performance improvement can be served to increase the corporate financial performance. Implementation of good corporate governance may contribute to improve financial performance and reduce the risk of the company. In short term, investors will appreciate the social and environmental responsibility undertaken by the company only if its implementation can contribute to the improvement of the company’s financial performance. In long term, social and environmental performance improvements made by the company will be able to increase the value of the company directly. Investors consider companies that apply the principles of good corporate governance not just as regulatory compliance, so that it can provide benefits for improving corporate performance and value of the company, in the short term and long term.
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Liston-Heyes, Catherine, and Gwen C. Ceton. "Corporate Social Performance and Politics." Journal of Corporate Citizenship 2007, no. 25 (March 1, 2007): 95–108. http://dx.doi.org/10.9774/gleaf.4700.2007.sp.00010.

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46

Roy, Marie-Jose. "Organising for Corporate Social Performance." Journal of Corporate Citizenship 2009, no. 36 (December 1, 2009): 71–86. http://dx.doi.org/10.9774/gleaf.4700.2009.wi.00008.

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47

Jones, Ray, and Audrey J. Murrell. "Signaling Positive Corporate Social Performance." Business & Society 40, no. 1 (March 2001): 59–78. http://dx.doi.org/10.1177/000765030104000105.

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48

Hahn, Tobias, Jonatan Pinkse, Lutz Preuss, and Frank Figge. "Ambidexterity for Corporate Social Performance." Organization Studies 37, no. 2 (October 7, 2015): 213–35. http://dx.doi.org/10.1177/0170840615604506.

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Ramasamy, Bala, Ng Huey Ling, and Hung Woan Ting. "Corporate Social Performance and Ethnicity." International Journal of Cross Cultural Management 7, no. 1 (April 2007): 29–45. http://dx.doi.org/10.1177/1470595807075169.

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50

Wood, Donna J. "Toward improving corporate social performance." Business Horizons 34, no. 4 (July 1991): 66–73. http://dx.doi.org/10.1016/0007-6813(91)90008-j.

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