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Open Access
Book part
Publication date: 4 May 2018

Ghazali Syamni, Wahyuddin, Damanhur and Ichsan

Purpose – The purpose of this study is to examine the effect of corporate social responsibility (CSR) on profitability in agricultural sector companies, especially the…

Abstract

Purpose – The purpose of this study is to examine the effect of corporate social responsibility (CSR) on profitability in agricultural sector companies, especially the agricultural sub-sector in the Indonesia Stock Exchange (IDX). These sub-sectors are designated as one sub-plantation group with one value and another valuable sub-sector. This study uses secondary data of financial statements for the period 2015–2016 accessed on the following website: www.idx.co.id.

Design/Methodology/Approach – The data analysis method used in this research, using dummy regression method with an independent variable, is called Corporate Social Responsibility (CSR); Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM) are used as dependent variables. Besides this, this study included a sub-sector variable in agricultural sector as a dummy variable.

Findings – This study found that the ability to explain CSR is greater by the ROE on plantation companies. These findings indicate that CSR has a signal for investors when investing in capital markets.

Research Limitations/Implications – This study had restrictiveness in model that was used only profitability ratio as an independent variable. This study also used during a two-year period. Alongside that, the next study is needed to search in other sectors by entering a sector variable as a dummy variable.

Practical Implications – Implementation of CSR was a solution for company to repair organizational and financial performance. So, Properly Company Management uncertainly implement CSR on their environment.

Originality/Value – All sub-sectors in agriculture in the IDX did not have different viewpoints for the implementation of a CSR program to their environment.

Details

Proceedings of MICoMS 2017
Type: Book
ISBN:

Keywords

Open Access
Book part
Publication date: 4 May 2018

Jumadiah, M Rasyid Laila, Marlia Sastro and Herinawati

Purpose – The research aims to investigate the realization, the governmental role, and the existence of current corporate social responsibility (CSR) model that has been operated…

Abstract

Purpose – The research aims to investigate the realization, the governmental role, and the existence of current corporate social responsibility (CSR) model that has been operated in West Aceh District.

Design/Methodology/Approach – The data were collected through two ways: document studies (library research) on legal provisions governing CSR and through field research (field studies) conducted by interviewing persons in West Aceh District.

Findings – The implementation of CSR is based on the Regulations Number 40 year 2007, the Regulations Number 47 year 2012, which specifically are implemented based on Qanun (another term of regulation of Acehnese Government) of Aceh West Government Number 10 year 2015. The CSR program is conducted based on local wisdom of community of West Aceh.

Research Limitations/Implication – CSR is the obligation of corporate however the realization and the governmental role sometimes are unconformity, therefore the alternative model of CSR is needed to be formed particularly for corporates which are located in Aceh West District.

Orignality/Value – In addition to increasing the theoretical understanding of CSR, this paper can be of relevance to corporate liability and community rights.

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Proceedings of MICoMS 2017
Type: Book
ISBN:

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Open Access
Book part
Publication date: 2 October 2023

Sara Melén Hånell, Daniel Tolstoy and Veronika Tarnovskaya

The increasing pressure for social responsibility and sustainability that multinational enterprises (MNEs) are facing in their global operations represents one important emerging…

Abstract

The increasing pressure for social responsibility and sustainability that multinational enterprises (MNEs) are facing in their global operations represents one important emerging phenomenon within the international business field. In this book chapter, we present an in-depth case study on how a global fashion MNE develops and implements sustainability practices in their operations in an emerging market context. The case study focusses on the MNE’s work related to energy efficiency and renewable energy in the production market of Bangladesh. The purpose of this chapter is to advance the understanding about particular practices pertinent to a proactive approach to corporate social responsibility (CSR). The chapter contributes to ongoing discussions within the international business field on the role of MNEs in driving and implementing sustainability practices. We add an in-depth understanding of the proactive CSR practices undertaken by an MNE, in an emerging market context.

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Creating a Sustainable Competitive Position: Ethical Challenges for International Firms
Type: Book
ISBN: 978-1-80455-252-0

Keywords

Open Access
Book part
Publication date: 4 June 2021

Nicola Henry and Alice Witt

The nonconsensual taking or sharing of nude or sexual images, also known as “image-based sexual abuse,” is a major social and legal problem in the digital age. In this chapter, we…

Abstract

The nonconsensual taking or sharing of nude or sexual images, also known as “image-based sexual abuse,” is a major social and legal problem in the digital age. In this chapter, we examine the problem of image-based sexual abuse in the context of digital platform governance. Specifically, we focus on two key governance issues: first, the governance of platforms, including the regulatory frameworks that apply to technology companies; and second, the governance by platforms, focusing on their policies, tools, and practices for responding to image-based sexual abuse. After analyzing the policies and practices of a range of digital platforms, we identify four overarching shortcomings: (1) inconsistent, reductionist, and ambiguous language; (2) a stark gap between the policy and practice of content regulation, including transparency deficits; (3) imperfect technology for detecting abuse; and (4) the responsibilization of users to report and prevent abuse. Drawing on a model of corporate social responsibility (CSR), we argue that until platforms better address these problems, they risk failing victim-survivors of image-based sexual abuse and are implicated in the perpetration of such abuse. We conclude by calling for reasonable and proportionate state-based regulation that can help to better align governance by platforms with CSR-initiatives.

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The Emerald International Handbook of Technology-Facilitated Violence and Abuse
Type: Book
ISBN: 978-1-83982-849-2

Keywords

Open Access
Book part
Publication date: 1 May 2019

Agnes Lindell and Stefan Olander

Social sustainability is of increasing importance in societal development, which will affect the implementation of construction projects. The social responsibilities for both…

Abstract

Purpose

Social sustainability is of increasing importance in societal development, which will affect the implementation of construction projects. The social responsibilities for both construction clients and suppliers will be an increasingly relevant part of their business processes. The objective of this study is to evaluate how the procurement process functions today with respect to social considerations.

Design/Methodology/Approach

The empirical data is based on interviews with procurement officials for each studied contract, together with official guidelines concerning social considerations and tender documents for each studied contract. Furthermore, the interviews addressed the level of knowledge that exists with procurement officials concerning social considerations in the procurement of road and railroad projects.

Findings

The results showed that there was a positive attitude towards social considerations in the procurement process and that there is a need in the construction sector to consider social issues to a higher degree.

Research Limitations/Implications

This study is based on six road and five railroad contracts within the Swedish Transport Administration as the client organization.

Practical Implications

It was evident that the level of knowledge with individual procurement officials concerning social issues is relatively low and needs to be increased. There is a perception that the management social considerations in construction procurement need to be clarified.

Originality/Value

Further research is needed to develop procedures, guidelines, routines and strategies for social considerations in procurement. Another important issue for further research is the development of routines to follow up social terms of contract during the implementation of the project.

Details

10th Nordic Conference on Construction Economics and Organization
Type: Book
ISBN: 978-1-83867-051-1

Keywords

Open Access
Book part
Publication date: 2 October 2023

Veronika Tarnovskaya

As reaching UN Sustainable Development Goals 2030 has become the top agenda of the global companies, they have prioritized sustainability as a response to the grand challenges as…

Abstract

As reaching UN Sustainable Development Goals 2030 has become the top agenda of the global companies, they have prioritized sustainability as a response to the grand challenges as well as a potential source of competitive advantage. This chapter poses the question: whether and how can firms achieve a sustainable competitive advantage via sustainability? I critically examine the sustainability-based view of sustainable competitive advantage by arguing that in the changing global landscape we will need to re-think the accepted ideas as regards sustainability goals, sustainable development and the sustainable competitive advantage as the individual firm’s achievement. The chapter contributes to the ongoing debate by discussing the potential of de-growth ideas and principles to solve some of the contradictions and suggesting the questions for future research.

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Creating a Sustainable Competitive Position: Ethical Challenges for International Firms
Type: Book
ISBN: 978-1-80455-252-0

Keywords

Open Access
Book part
Publication date: 18 July 2022

Agata Leszkiewicz, Tina Hormann and Manfred Krafft

Organizations across industries are increasingly using Artificial Intelligence (AI) systems to support their innovation processes, supply chains, marketing and sales and other…

Abstract

Organizations across industries are increasingly using Artificial Intelligence (AI) systems to support their innovation processes, supply chains, marketing and sales and other business functions. Implementing AI, firms report efficiency gains from automation and enhanced decision-making thanks to more relevant, accurate and timely predictions. By exposing the benefits of digitizing everything, COVID-19 has only accelerated these processes. Recognizing the growing importance of AI and its pervasive impact, this chapter defines the “social value of AI” as the combined value derived from AI adoption by multiple stakeholders of an organization. To this end, we discuss the benefits and costs of AI for a business-to-business (B2B) firm and its internal, external and societal stakeholders. Being mindful of legal and ethical concerns, we expect the social value of AI to increase over time as the barriers for adoption go down, technology costs decrease, and more stakeholders capture the value from AI. We identify the contributions to the social value of AI, by highlighting the benefits of AI for different actors in the organization, business consumers, supply chain partners and society at large. This chapter also offers future research opportunities, as well as practical implications of the AI adoption by a variety of stakeholders.

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Smart Industry – Better Management
Type: Book
ISBN: 978-1-80117-715-3

Keywords

Open Access
Book part
Publication date: 30 November 2023

Lisa-Maria Gerhardt, Jan Goldenstein, Simon Oertel, Philipp Poschmann and Peter Walgenbach

Higher education institutions have undergone a transformation over the past few decades, from loosely coupled systems to more centrally managed organizations. Central to this…

Abstract

Higher education institutions have undergone a transformation over the past few decades, from loosely coupled systems to more centrally managed organizations. Central to this ongoing development is the increasing competition for resources and reputation, driving higher education institutions to rationalize their structures and practices. In our study, we focused on changes in job advertisements for professorships in Germany from 1990 to 2010. Findings showed that the requirements stipulated by universities for professorial positions have become increasingly differentiated (and measurable) over time. In this context, competitive aspects, such as third-party funding, international orientation, or publications, have particularly come to the fore and grown significantly in importance. We discuss these findings in light of an increasing managerialization of higher education institutions, which has a direct effect on collegiality. We argue that the differentiation of professorial job profiles leads to even more formalized appointment processes and may push collegial governance into the background.

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University Collegiality and the Erosion of Faculty Authority
Type: Book
ISBN: 978-1-80455-814-0

Keywords

Open Access
Book part
Publication date: 2 October 2023

Sönnich Dahl Sönnichsen

This chapter highlights how implementing circular economy principles can help companies working with sustainability to move from a reductionist and waste management approach to…

Abstract

This chapter highlights how implementing circular economy principles can help companies working with sustainability to move from a reductionist and waste management approach to marketing competitive circular value propositions that intentionally design out waste (e.g. emissions and pollution) by rethinking, reinventing and redesigning the value chain. Schijvens, a Dutch family-owned corporate fashion textile company, acts as a case for exemplifying successful implementation of circular economy principles as a marketing strategy in a sector that struggles with finding solutions to the ethical challenges of producing and marketing textile fashion. The textile industry has, for many years, been accused of production that is based on environmentally harmful processes and conditions that are not socially fair. Circular economy principles provide a range of suggestions to address the ethical challenges occurring from covering the human needs of having clothes to wear. Yet, implementing circular economy principles is not a panacea. It is not only a question of delivering a technological quick fix but also a question of managing the new processes and human mindset guiding the actions in the value chain. This chapter, therefore, outlines reasons for a different perspective on the traditional linear value chain and related implications managers face when undertaking a journey from sustainability based on a reductionist approach to a closed-loop approach. It is argued that implementing circular economy principles by pro-actively managing the value chain processes based on eco-centric dynamic capabilities can provide even more radical changes than the incremental reductionist approach often associated with being a green sustainable company.

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Creating a Sustainable Competitive Position: Ethical Challenges for International Firms
Type: Book
ISBN: 978-1-80455-252-0

Keywords

Open Access
Book part
Publication date: 2 October 2023

Daniel Tolstoy, Sara Melén Hånell and Veronika Tarnovskaya

Multinational enterprises (MNEs) are increasingly compelled to consider the United Nation’s sustainable development goals (SDGs). These goals are complex and may cause internal…

Abstract

Multinational enterprises (MNEs) are increasingly compelled to consider the United Nation’s sustainable development goals (SDGs). These goals are complex and may cause internal goal conflicts for companies. To stay the course, MNEs will benefit from an ethical compass enabling them to take on leading roles in driving change towards a better future. We argue that ethical leadership in this new business landscape is bolstered by virtue ethics. MNEs with genuine ethical groundings will be equipped to make decisions in complex situations where the needs of a variety of stakeholders must be considered. The purpose of this chapter is to conceptually and empirically explore an MNE’s implementation of a particular SDG, through an ethical leadership lens. We contribute to international management and international business literature by offering a framework to analyse MNEs’ pursuit of SDGs.

Details

Creating a Sustainable Competitive Position: Ethical Challenges for International Firms
Type: Book
ISBN: 978-1-80455-252-0

Keywords

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