• The Journal of Asian Finance, Economics and Business
• /
• v.7 no.11
• /
• pp.259-268
• /
• 2020

Several studies demonstrate that Corporate Social Responsibility (CSR) is becoming a dominant issue in both research and companies' management due to stakeholders' pressure. The identification of internal and external drivers and barriers is an initial stage of the corporate social responsibility implementation. The study aims to identify and analyze the drivers and barriers of CSR in Saudi Arabia's private organizations. For this purpose, primary data were collected using a survey questionnaire that was administered to a representative sample of companies from different sectors in Saudi Arabia. The results show that the main drivers behind the adoption of CSR among Saudi companies are improvement of corporate image, ethical/moral commitment, and to some extend customers' requirements and risk management. The findings of this study also suggest that there are important barriers hindering the adoption of corporate social responsibility. Among these, the lack of management commitment and the lack of investors' interests together with the lack of economic resources and lack of employees' competencies are the most prominent. The findings of this study not only contribute to a deeper understanding of CSR drivers and barriers, but could also encourage firms' managers and stakeholders to improve CSR activities for more effective implementation.

• The Journal of Economics, Marketing and Management
• /
• v.8 no.2
• /
• pp.27-38
• /
• 2020

Purpose: Strategic management scholars have investigated the effects of corporate social responsibility (CSR) on firm financial performance, identifying various impacts of CSR activities showing conflicting results. Meanwhile, relatively less attention has been paid to the antecedents of CSR activities. According to upper echelons theory, organizational outcomes are predicted by characteristics of CEOs and top management team members. Corporate social responsibility is a type of organizational outcome influenced by such top leader characteristics and choices. Recognizing the importance of exploring new antecedents of CSR activities, I examine whether CEO humility affects CSR outcomes. Research design, data and methodology: The KEJI index was set as a dependent variable to measure CSR activities. Among the 200 sample companies registered in the KEJI database in 2014, 85 companies were finally selected and analyzed to measure CEO humility, as independent variable. I also examine the moderating effects of firm slack on the relationship between CEO humility and CSR activities. Results: There is a positive relationship between CEO humility and corporate social responsibility activities and this relationship is negatively moderated by firm slack. Conclusions: This paper contributes to understanding positive impacts of having humble CEOs on corporate social responsibility outcomes and recognizes the role of firm slack.

• Journal of Korean Society for Quality Management
• /
• v.35 no.3
• /
• pp.47-54
• /
• 2007

CSR(Corporate Social Responsibility) is the subject which has been discussed for a long time, but real preparations of the corporations begin recently. International organizations and global corporation councils have announced their own guidelines about CSR The corporations have to establish responsible departments in their organizations and begin to publish reports which deals with the social responsibility. GRI(Global Reporting Initiative) have launched international guideline for corporate reporting and ISO has progressed making international standard for CSR. This paper is a study about understanding the international regulations tendency of CSR and the trend of Corporate Reporting for their sustainable development of the organizations.

• Proceedings of the Safety Management and Science Conference
• /
• 2008.11a
• /
• pp.41-50
• /
• 2008

The study proposes a priority model for program directors in charge of Corporate Social Contribution to make the best decision. This empirical analysis aims to discover the most significant area among various programs of Corporate Social Contribution Activities. The Analytical Hierarchy Process (AHP) is used to test the priority model. The study attempts to demonstrate how the model helps providing better decision choices in corporate practices. The priority preference in Corporate Social Contribution Activities programs among corporate social contribution practitioners, PR professors and NGO activists is examined in order to present preferred programs of corporate social contribution programs, which they value the most as a part of overall social welfare.

• International conference on construction engineering and project management
• /
• 2011.02a
• /
• pp.420-425
• /
• 2011

Corporate Social Responsibility has become a hot issue for modern enterprises recently. Under this trend, companies have to focus on what they can do for society instead of on just making profits. This paper is to explore the relationship between ecological corporate social responsibility and organizational performance in the construction industry in Taiwan. 192 samples were collected from Taiwan's general contractors and analyzed using factor analysis, correlation analysis and path analysis. This study found: (1) in general, the contractors in Taiwan don't devote much to realizing ecological corporate social responsibility, and there is still much room for improvement; (2) the correlation analysis results indicated there are significant positive relationships between ecological corporate social responsibility and organizational performance; and (3) according to the path analysis results, a contractor can improve its business performance by improving its realization of corporate social responsibility.

• The Journal of Asian Finance, Economics and Business
• /
• v.8 no.1
• /
• pp.187-198
• /
• 2021

The objective of this study is to examine the direct and indirect influences of government's role, organizational commitment, and media exposure on the corporate social and environmental responsibility disclosure (CSERD) of 42 Indonesian state-owned enterprises (SOEs) with good corporate governance as the mediator. This study uses a quantitative approach with path analysis to test the hypothesis. The sample in this study was directors of 42 state-owned enterprises in Indonesia. The data was collected using a questionnaire with items assessed on a five-point Likert scale. This study finds that 1) the government's role, organizational commitment, and media exposure have direct influences on good corporate governance and corporate social responsibility disclosure; 2) the government's role and organizational commitment have significant influences on corporate social and environmental responsibility disclosure with the mediation of good corporate governance, indicating that government's role and the organizational commitment are factors affecting Indonesian state-owned enterprises; and 3) the media exposure through good corporate governance mediation does not have a significant effect on corporate social and environmental responsibility disclosure. This means that media exposure is only one of the tools for CSERD, while SOEs have no obligation to disclose CSER through website or printed media.

• Management & Information Systems Review
• /
• v.14
• /
• pp.101-115
• /
• 2004

As a corporate and a taxation account have relationships each other, one cannot be ignored by the other from concrete and excepted points of view. In reality, as they are mixed and the taxation account has been regarded as absolute, we cannot deny that the role of a pure corporate account is intruded by taxation account. Therefore, it is important that both should be adjusted in order to develop their own roles between a corporate account and a taxation account. In order to develop the both accounts soundly, we should solve the problems as follows. First, we should discriminate closing adjustment affairs from reporting adjustment ones, In the process of adjusting for taxation report. Second, the manager and the accounter need to comprehend on the origin and reality of a corporate and a taxation account and improve their capacity of accounting. Finally, as the goals which both aspects seek for are different, it is difficult to meet each other. But it will be a shortcut for enhancing the capacity of the corporate management, and developing the accounting systems of Korea, to compensate the differences each other. In conclusion, this writer suggest that the corporate accounts should be treated according to the corporate accounting principle, and taxation law has to be reformed so that taxable income may be counted based on the former assertion.

• Journal of Digital Convergence
• /
• v.19 no.8
• /
• pp.141-149
• /
• 2021

This study investigated the effect of accounting information on dividend policy as a measure of corporate conservatism from the perspective of the internal accounting management system. The verification is based on a sample of 543 companies listed on securities (excluding KOSDAQ and financial industry) among the Bank of Korea (2019) 「2018 Corporate Management Analysis」 and company analysis of the Korea Productivity Center (financial data disclosed as listed companies as a December settlement company) was composed. Using SPSS 22, empirical analysis was conducted using exploratory factor analysis and regression analysis. The first is the verification related to corporate conservatism and the role of dividend policy, and it is verification of whether internal accounting management influences financial decision-making. Second, if internal accounting management exists, it is a verification of how conservatism and investment policies (in-house reserve, debt borrowing, capital increase, dividends, etc.) affect the corporate value according to accounting information. As a result, from the perspective of the internal accounting management system, it was found that among the variables of accounting information, profitability can have a positive effect on corporate conservatism and dividend policy as a corporate valuation method of reinvestment. In addition, it has been proven that corporate conservatism has an effect on profitability-to-value through capital accumulation and reinvestment such as surplus and internal reserves. In the future, we will study and discuss the complementarity of corporate conservatism and dividend policy in relation to governance structure and improvement of the internal accounting management system.

• Industry Promotion Research
• /
• v.7 no.3
• /
• pp.1-8
• /
• 2022

Many companies are operating and introducing the research results that corporate counseling contributes to corporate profits and improves the effective welfare of workers. This study was conducted targeting business management experts. As a research question, first, is there a difference in perception among business management experts about business counseling? Second, what is an important marketing 7P mix for revitalizing corporate counseling? Third, there will be differences in the importance of the 7P mix for marketing among business management experts. The results of the quantitative study are as follows. First, business management experts had a positive perception about the intention and necessity of corporate counseling, and marketing was higher than production management by field. The consultation model prefers an external model, and medium-sized enterprises and small and medium-sized enterprises are selected as target companies, and service and manufacturing industries are selected as target industries. The topics are recognized as interpersonal relationships and job stress. Second, price mix, product mix, people mix, and process mix are recognized as important marketing mixes, but companies consider the price mix the most important. Third, there was a difference between corporate management experts in the promotion mix and process, and marketing recognized the promotion mix as important and the process mix was important for financial management. However, there is no difference in the mixes by field except for this, so it can be said that the perception of the marketing mix is similar. Through this study, it is meaningful to present the implications of the marketing mix for awareness and activation of corporate counseling from the corporate point of view.

• The Journal of Asian Finance, Economics and Business
• /
• v.7 no.1
• /
• pp.195-203
• /
• 2020

Substantial growth in the economy and extensive use of natural resources has become a major issue in the modern world. Organizations have started to worry about the environment and are beginning to invest in and practice green strategies. Companies should be responsible for the environment and use sustainable methods to run their businesses. The main purpose of this study is to explore the conceptual approach to Green Human Resource Management (GHRM) practices and Corporate Environmental Responsibility (CER) in the hospitality industry. The theoretical framework of GHRM practices such as green recruitment, green selection, green training and development, green performance appraisal, green reward and compensation, and corporate environmental responsibility have been comprehensively studied for this purpose. Green Human Resource Management in the hospitality sector is a less studied and rarely implemented phenomenon. The integration of GHRM and CER along with green competitive advantage and green supply chain management in hospitality is new concept in hospitality industry. Study suggests that Corporate environmental responsibility (CER) and Green Human Resource Management (GHRM) have a significant role in the hospitality industry. However, for sustainable development of tourism and hospitality, this concept should be capitalized with necessary research and development.