Results 41 to 50 of about 6,958 (251)

PENGELOLAAN CORPORATE SOCIAL RESPONSIBILITY PT. LONSUM DI KECAMATAN UJUNG LOE KABUPATEN BULUKUMBA

Otoritas: Jurnal Ilmu Pemerintahan, 2014
This paper aims to look at the management and the benefits of CSR (Corporate Social Responsibility) PT Lonsum in District Ujung Loe Bulukumba. The method used in this penelitiian is a qualitative description of the approach.
Almuhajir Haris, Abdul Kadir Adys, Andi Luhur Prianto   +2 more
doaj  

Corporate Social Responsibility (CSR) and Tax Avoidance (TA) in Indonesia : Moderated Audit Committee Characteristics

Accounting Analysis Journal
Purpose: The study aims to determine the effect of Corporate Social Responsibility (CSR) on Tax Avoidance (TA) whether they have substitution or complementary influences.
Annisa Wulandari, Zaenal Fanani
doaj   +1 more source

Current Trends and Future Research in Management Control for Sustainability in Retail

Business Strategy and the Environment, EarlyView.
ABSTRACT The growing emphasis on sustainability in the retail sector, driven by regulatory frameworks, market trends and consumer demand, has placed management control at the forefront of facilitating sustainability practices. Despite increasing academic interest in this area, the literature is fragmented and provides limited sector‐specific insight ...
Miguel Gil, Mart Ots, Timur Uman
wiley   +1 more source

Corporate social responsibility in the new normal era: review

Информатика. Экономика. Управление
A business theory known as "corporate social responsibility" (CSR) places an emphasis on an organization's social and ethical responsibilities in addition to maximizing profits.
Канагасабай Нироджан
doaj   +1 more source

The Influence of ESG Controversies on Financing Costs for European Companies: Does Culture Matter?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the relationship between environmental, social, and governance (ESG) controversies and corporate financing costs, focusing on the moderating effect of national culture. It analyzes European companies listed on the STOXX 600 Index from 2016 to 2023.
Souad Brinette, Marie‐Josèphe Rigobert, Slimane ED‐Dafali   +2 more
wiley   +1 more source

Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine the drivers of sustainability reporting quality (QSR), conceptualised along two complementary dimensions, relevance and reliability, to assess how firm‐level attributes and institutional conditions jointly shape disclosure practices in the electricity sector.
Alva Marasigan, Muhammad Nurul Houqe, Warwick Stent, Olayinka Moses   +3 more
wiley   +1 more source

THE EFFECT OF MANAGERIAL OWNERSHIP, FINANCIAL PERFORMANCE, AND FIRM SIZE TO SOCIAL RESPONSIBILITY (CSR) DISCLOSURE OF MANUFACTURING COMPANY TO GO PUBLIC IN INDONESIA STOCK EXCHANGE FOR THE PERIOD OF 2007–2009

Jurnal Akuntansi Aktual, 2019
The high level of public awareness as the impact of environmental degradation and pressure from stakeholders regarding the development of the business world, it creates new awareness about the importance of implementing corporate social responsibility ...
Meta Fidiana, Susi Handayani
doaj  

Exploring the Governance–Disclosure Nexus: Board Structures and ESG Disclosures in South Africa

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how governance structures such as board composition and board functions influence environmental, social and governance (ESG) reporting among listed South African firms. This study examines 90 public listed companies on the Johannesburg Stock Exchange between 2012 and 2022.
Henriette Elsabe Scholtz, Suzanne Kieviet   +1 more
wiley   +1 more source

Unlocking Proenvironmental Behaviour: A Scoping Review of Green Human Resource Management and Organisational Citizenship Behaviour for the Environment Through the Ability–Motivation–Opportunity Lens

Business Strategy and the Environment, EarlyView.
ABSTRACT Despite accelerating interest in green human resource management (GHRM) and its connection to organisational citizenship behaviour for the environment (OCBE), the field remains theoretically fragmented. This scoping review synthesises 12 empirical studies anchored in the ability–motivation–opportunity (AMO) framework.
Mamdoh M. Algethami, Nadine Campbell
wiley   +1 more source

URGENSI PENERAPAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI UPAYA MENJAMIN HAK-HAK TENAGA KERJA

Fiat Justisia, 2017
Corporate Social Responsibility (CSR) is social responsibility on the community and environment out responsibility economical. Globally understanding of CSR formulated through ISO 26000 cover 7 the main issues, one of the point related to the issues ...
Dani Amran Hakim
doaj   +1 more source