Employees’ Perception on Corporate Social Responsibility Practices and Affective Commitment

Ahmed, Nurulatika; Tahir, Nor Suziwana

doi:10.24815/jaroe.v2i1.13274

Cited by 3 publications

(1 citation statement)

References 28 publications

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“…The lack of consensus among scholars is becoming problematic on the review of measurement approach of earnings management (EM) and corporate social responsibility (CSR) concepts. Corporate Social Responsibility (CSR) can be defined as a framework which leads and encourages a company's actions to be more responsible and give positive impacts towards the various stakeholders including the environment, customers, employees, and communities (Ahmed & Tahir, 2019). Different measurement approaches exist in the literature for measuring CSR Adriana and Simon (2017) and for measuring earnings management (Persakis & Iatridis, 2016).…”

Section: Introductionmentioning

confidence: 99%

Corporate Social Responsibility and Earnings Management: Measurement Approach Review

Kantudu

Gololo

2020

JAROE

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Objective – This study examines conceptually corporate social responsibility and earnings management measurement approach review. It reviews existing measurement approaches used in the empirical studies. Problems that led to lack of standardize measurement approach for both CSR and EM were identified and the solutions to the problems were highlighted. Design/methodology – Explanatory research design was employed in the study to review measurements approach for the earnings management and corporate social responsibility used by previous empirical studies. Results – The review of measurement approach reveals that up to today there is no standardized way to measure CSR and EM as studies normally select the method that suit their purpose. Some of the points of contention among scholars were lack of consensus on the best and standardized way to measure CSR, subjectivity and bias issue with regards to measurement, myriads of models for EM measurement and the voluntary nature of CSR activities and disclosure way. However, in order to address the contentious issues, this study, therefore recommends that relevant agencies should set up standardize way to measure CSR of different companies, on their part government and authorities concern should find way to standardized CSR reporting, makes CSR activities and disclosure mandatory for companies and separation of measurement approach for financial related business companies and non-financial related business companies should be done.

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Section: Introductionmentioning

confidence: 99%

Corporate Social Responsibility and Earnings Management: Measurement Approach Review

Kantudu

Gololo

2020

JAROE

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An empirical study on the impact of corporate social responsibility in the manufacturing and service sector in India

Gujrati

2022

JIBR

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Purpose This study aims to understand the corporate social responsibility (CSR) perspective of the employees working in manufacturing sector and service sector and further investigates whether there is any significant difference in their opinion on the basis of their gender and their hierarchical position in the organization. Design/methodology/approach In total, 300 employees of manufacturing and service sector companies have participated in this study. To test the hypotheses, the researcher has used two-way ANOVA, with diagrammatic presentation with the help of SPSS. Findings The results showed that there was a non-significant effect of gender on the perceived impact of CSR and employees at various level of hierarchy perceived the impact differently by the type of companies in which they work. Specifically, there was significant difference in the perceived impact for officers, managers and assistant managers in manufacturing and service sector, whereas for executives, the perceived impact varied significantly in manufacturing and service sector. Research limitations/implications This study has analysed the perception of 300 employees including the employees of the manufacturing and service sectors. Also, the analysis is based on two demographic variables, i.e. gender and hierarchical level which may be considered as the limitation of the study. Practical implications The major contribution of this study is the fact that the employees have similar kind of opinion for the efforts and initiatives taken by their companies for CSR practices. The work culture, corporate ethics, managerial support and sectorial priorities do not have much influence on the employees in terms of CSR. However, the employee’s opinion may change after reaching to higher position in organization. Originality/value This study is totally unique in nature. As per the researcher’s knowledge, no documented study is available that investigates the CSR perspective of employees from two major sectors, i.e. manufacturing and service sector that validates this study.

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Perception of Corporate Social Responsibility, Organizational Commitment and Employee Innovation Behavior: A Survey from Chinese AI Enterprises

He,

Sutunyarak

2024

JRFM

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This study delves into the relationships between the perception of corporate social responsibility (PCSR), organizational commitment and employee innovation behavior, as well as the multiple mediating roles of affective, normative and continuance commitment in the relationship between the perception of CSR and innovation behavior. This research involved 419 employees from 15 artificial intelligence (AI) enterprises in Shenzhen, China. This study’s hypotheses were tested using structural equation modeling. The findings indicate that PCSR significantly impacts innovation behavior, and affective, continuance and normative commitments also positively influence innovation behavior. Moreover, these three commitments play a partial mediating role in the relationship between PCSR and innovation behavior. This study enriches and expands the understanding of the multiple mediating mechanisms between PCSR and employee innovation behavior, providing a theoretical basis and guidance for management to comprehensively understand the role of employees’ PCSR in enhancing organizational commitment and fostering innovation behavior.

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Employees’ Perception on Corporate Social Responsibility Practices and Affective Commitment

Cited by 3 publications

References 28 publications

Corporate Social Responsibility and Earnings Management: Measurement Approach Review

Corporate Social Responsibility and Earnings Management: Measurement Approach Review

An empirical study on the impact of corporate social responsibility in the manufacturing and service sector in India

Perception of Corporate Social Responsibility, Organizational Commitment and Employee Innovation Behavior: A Survey from Chinese AI Enterprises

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