Corporate Social Responsibility in ASEAN: Case Study ASEAN CSR Network

Syam, M.Husni; Aqimuddin, Eka An; Nurcahyono, Arinto; Setiawan, Erik

doi:10.2991/assehr.k.200225.032

Cited by 6 publications

(9 citation statements)

References 4 publications

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“…ACN membuat skema jaringan kerjasama untuk mewujudkan visi, misi dan tujuan yang hendak dicapainya. Pelaksanaan program ACN melibatkan setidaknya empat pemangku kepentingan yang terdiri dari dunia usaha, akademisi, pemerintah dan masyarakat sipil (Syam et al, 2020). Penulis melihat bahwa dalam membangun skema jaringan oleh masing-masing pemangku kepentingan tersebut dapat dikategorikan menjadi dua tipe; 1) Skema jaringan internal; 2) Skema jaringan eksternal.…”

Section: Aktor-aktor Yang Berperan Dalam Proses Difusi Norma Csr Taha...unclassified

Analisis teori norms life-cycle dalam proses difusi norma bisnis bertanggung jawab di ASEAN

Azzahra

2024

JEMBAR

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Corporate Social Responsibility (CSR) has emerged as a significant concept in understanding responsible business practices carried out by Multinational Corporations (MNCs). According to the World Business Council on Sustainable Development (WBCSD), CSR is defined as a continuous commitment by businesses to behave ethically, contribute to economic development, improve the quality of life for their employees, and enhance the well-being of the surrounding communities. In the current landscape, many MNCs wield more influence and power than entire nations, even global institutions like the United Nations (UN). Consequently, CSR has become a crucial issue, reflecting the accountability of various MNCs in the eyes of the public. Over time, CSR has been increasingly adopted by business leaders as an integral part of their operations, driven by the realization that businesses must make a positive contribution to solving societal issues. The extensive discussion surrounding CSR has given rise to multiple perspectives, ranging from a managerial perspective within companies to a global norm acknowledged by various international actors. These perspectives began to take shape in the 1970s, fueled by rapid industrialization and the emergence of social and environmental movements, particularly those advocating for workers' rights.

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Section: Aktor-aktor Yang Berperan Dalam Proses Difusi Norma Csr Taha...unclassified

Analisis teori norms life-cycle dalam proses difusi norma bisnis bertanggung jawab di ASEAN

Azzahra

2024

JEMBAR

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“…Sustainability awareness encourages firms to incorporate environmental and social considerations into their operations and their interactions with stakeholders, over and above their legal obligations [15]. Through sustainability reporting, companies have the opportunity to communicate their commitment to sustainability and to show how they generate a positive impact in society and the environment [16].…”

Section: Theoretical Framework For Sustainability Reportingmentioning

confidence: 99%

Financial Institutions’ Risk Profile and Contribution to the Sustainable Development Goals

et al. 2021

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This study analyses the impact of Spanish financial institutions’ risk profile on their contribution to the 2030 Agenda. Financial institutions play a significant role in ensuring financial inclusion and sustainable economic growth and usually incorporate environmental and social considerations into their risk management systems. The results show that financial institutions with less capital risk, with lower management efficiency and with higher market risk usually make higher contributions to the Sustainable Development Goals (SDGs), according to their sustainability reports. The novel aspect of the present study is that it identifies the risk profile of financial institutions that incorporate sustainability into their business operations and measure the impact generated in the environment and in society. The study findings have important implications for shareholders, investors and analysts, according to the view that sustainability reporting is a vehicle that financial institutions use to express their commitment to the 2030 Agenda and to higher quality corporate reporting.

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“…CSR is a mechanism for an organization to voluntarily integrate environmental and social concerns into its operations and interactions with stakeholders, which goes beyond the organization's responsibility in the legal field [43,44]. CSR can be interpreted as an industrial commitment to be responsible for the impact of operations in the social, economic, and environmental dimensions, and to maintain that these impacts contribute to the benefits of society and the environment [45]. Companies are increasingly aware that a company's survival also depends on the company's relationship with the community and its environment.…”

Section: Literature Review and Hypothesesmentioning

confidence: 99%

The Impact of Corporate Social Responsibility Disclosure on the Future Earnings Response Coefficient (ASEAN Banking Analysis)

Istianingsih

Trireksani

Manurung³

2020

Sustainability

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Corporate social responsibility in the banking industry has an impact on the environment and society. Research was conducted on the impacts of environmental social responsibility disclosure on future income response coefficients of The Association of South East Asian Nations (ASEAN) Banking to determine the level of concern ASEAN banks have in disclosing corporate responsibility, and to understand the levels of future revenue response coefficients. The variable in this research was measured by corporate social responsibility disclosure, while the variable of the Future Earnings Response Coefficient (FERC) was based on the value of banking stocks. Other variables—size, growth, earning persistence, and earnings volatility—were the control variables. The sampling method used was a purposive sampling approach; a research sample of 280 banks in 5 ASEAN countries was determined with this provision: banking report data were taken from the stock exchanges of each country and sustainability reports, using the Global Reporting Initiative (GRI) standard version 4 (G4) from 2014 to 2018. The researchers used conducted multiple regression analysis to examine the variables. The analysis tools used included panel data, so that data processing was carried out using review software. The results of the study show that corporate social responsibility disclosure has a positive and significant effect on the future earnings response coefficient, whereas other variables (i.e., company size, growth, and earnings persistence), do not have a relationship with the disclosure of corporate responsibility or FERC. Only the volatility of earnings has an influence on disclosure of corporate social responsibility and FERC.

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Corporate Social Responsibility in ASEAN: Case Study ASEAN CSR Network

Cited by 6 publications

References 4 publications

Analisis teori norms life-cycle dalam proses difusi norma bisnis bertanggung jawab di ASEAN

Analisis teori norms life-cycle dalam proses difusi norma bisnis bertanggung jawab di ASEAN

Financial Institutions’ Risk Profile and Contribution to the Sustainable Development Goals

The Impact of Corporate Social Responsibility Disclosure on the Future Earnings Response Coefficient (ASEAN Banking Analysis)

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