Strategic CSR

The Hospitality industry depends on loyal customers to be able to thrive in a highly competitive environment. Several studies have looked at different aspects of loyalty and the factors that influence guest loyalty. This study aimed at determining the effect of security challenges on guest loyalty in the hospitality industry.to achieve this objective, four hotels were selected from the four zones of the Makurdi metropolis using a stratified random sampling method. The purposive sampling technique was used to select eight key informants from the sample hotels. Data was collected through interviews and observation and analyzed with the content analysis technique. Findings revealed that hotels in Makurdi have not experienced any serious security issues besides theft and constant fights by commercial sex workers. Result also indicates that all hotels enjoy a good relationship with the state security agencies which has helped to curb crime and ensure the safety and security of their customers, staff and properties. The hotel management also views security as an integral and critical factor to business continuity.

The objective of the article is to analyze the usability of the SA8000:2014 standard from the point of view of stakeholder engagement with regard to CSR issues. The article is preliminary research. To achieve the research objective a literature study based on conceptual analysis approach was undertaken. According to the creators of the SA standard, the purpose of engaging an organization in the dialogue with its stakeholders is to increase its value, drive innovation, improve risk management, anticipate trends, and strengthen its competitive position. While SA8000:2014 approach does not define specific levels of responsibility for CSR enterprises, it defines management systems that provide the desired process or activities relevant to the management objective, among others including the perspective of stakeholder engagement strategies and social dialogue. The analysis of SA 8000:2014 interdependence of CSR issues and stakeholder engagement could be treated as a base for comparison of similar issues in other CSR standards. This in turn may allow for better selection of the standard to the needs of business practice from the point of view of the issues discussed.

The research focused on outsourcing strategy and organizational growth in selected fast food firms in FCT Abuja, Nigeria. Some of the problems identified in this study are quality management in the fast food firms and dissatisfaction from customers due to poor service delivery and inability to properly coordinate and manage their business processes. The specific objective of this study is to determine the extent to which business processes affects outlet expansion. Research question and hypothesis was formulated in line with the specific objective. This study adopted correlation survey design. The population of the study was 10 fast food firms registered with the Association of Fast Food Confectioners of Nigeria (AFFCON) and National Agency for Food and Drug Administration and Control (NAFDAC). Complete enumeration was adopted in selecting 78 top and middle level managers out of the 324 employees. Primary source of data was used to collect data. The instrument of data collection was subjected to face validity while the reliability of instrument was measured using Cronbach Alpha. The hypothesis was analyzed using Pearson Moment Correlation. The findings of the study revealed that there is a positive relationship between business processes and outlet expansion. Hence the researcher concludes that outsourcing strategy is a crucial business strategy that must be employed by entrepreneurs in order to improve quality and achieve organizational growth. The outsourcing of business processes will enable firms to improve quality and enhance customers' satisfaction. The researcher recommends that fast food firms should continue to sustain their customers' satisfaction through quality improvement that is achieved by the usage of outsourcing strategy. Also, firms should identify and concentrate on their core competencies and outsource other parts of the business to service providers that are more competent in those areas.

The present study aimed to explore the impact of the current lack of literature on corporate social responsibility in small businesses in Puerto Rico. The theoretical framework was based on stakeholder theory; furthermore, the methodology adhered to a quantitative paradigm with a descriptive scope. The population consisted of 1,680 registered small businesses on the Island according to the Commerce and Export Company. The final sample included 100 small business owners, selected through non-probability sampling for the convenience of the researcher. A Likert-type questionnaire was designed, consisting of three sections, which allowed for the recording of participants' profiles, perceptions, and demographic data. The results confirmed that the lack of studies on corporate social responsibility does not significantly impact the implementation of corporate social responsibility actions among their employees and clients; however, it does affect the community in which they reside.

By the growing use of technology, it has become imperative to analyze the impacts of these systems on social risks such as privacy issues, data hacking, and ethical challenges. The purpose of this paper is to study the correlation between information systems and social risks in modern businesses. Properly dealing with these risks can increase business sustainability and stakeholder confidence. The findings touch upon the following issues: the history of development of information systems, different opinions on their contributions to social risks, and illustrations of their effects on society in action. In this review of literature, I stress the necessity for ethical approaches to managing information systems and encourage businesses to change from reacting to proactive measures that would help them balance technological progress and social accountability.

The evolution of Corporate Social Responsibility (CSR) has transformed its role in business, becoming a critical element of corporate strategy rather than a secondary consideration. This shift underscores a growing recognition of the corporate obligation to tackle societal along with environmental concerns beyond financial returns. In Indian context, CSR has assumed a unique importance with the Companies Act of 2013 implementation, that mandates CSR spending for qualifying businesses. This regulatory approach aims to institutionalize CSR within corporate operations, promoting sustainable development and aligning business objectives with societal impact.
This literature review examines the implications of mandated CSR in India, with a particular focus on its effects on corporate financial performance (FP). Principal inquiries addressed are: (1) How does mandatory CSR spending influence financial outcomes for Indian companies? (2) Do companies treat CSR as a compliance measure or a strategic investment for long-term gains? (3) Which CSR activities have the most significant impact on financial performance? This study also explores factors moderating CSR-FP relationship, that includes industry, company size, along with CSR implementation quality.
Investigation into CSR-FP nexus has yielded mixed outcomes. Some studies point to positive outcomes, suggesting that CSR efforts can enhance brand reputation, foster customer loyalty, and reduce capital costs, thus strengthening financial performance. Conversely, other studies reveal a more complex interaction, where company characteristics and CSR strategies dictate financial impact. In some cases, the pressure to fulfil mandatory CSR requirements may encourage superficial engagement, limiting the social and financial returns of CSR investments.

As the Report on Corporate Social Responsibility shows, there is no specified government institution, except Ministry of Social Affairs and Ministry of Economy, dealing with CSR in Slovakia. CSR networks are operated by NGOs. The survey of UNDP and the University of Bratislava (2011) shows, that only 26% of business associations are active in promoting CSR. Most of them are large companies or multinational corporations. There is much to improve in this area. Core strategies supporting sustainable corporate social strategy do not seek short-term profit; they help to create prosperous economy.

This study explores the impact of sustainability initiatives on brand loyalty within the Fast-Moving Consumer Goods (FMCG) sector, focusing on consumer perceptions. As environmental concerns continue to rise, companies are increasingly adopting sustainability practices to enhance their brand image and consumer engagement. This research aims to understand the extent to which these initiatives influence consumer loyalty. Utilizing a mixed-methods approach, the study gathers data through surveys and interviews from a diverse sample of consumers across different demographics. The findings reveal a positive correlation between perceived sustainability efforts and brand loyalty, with a significant number of consumers indicating a preference for brands that align with their environmental values. Furthermore, the study identifies key factors that mediate this relationship, including brand transparency, the authenticity of sustainability claims, and the perceived impact of these initiatives on the environment. The results suggest that brands in the FMCG sector can strengthen consumer loyalty by effectively communicating their sustainability efforts and ensuring that these initiatives are genuine and impactful. This research contributes to the growing body of literature on sustainable marketing and provides practical insights for brands seeking to enhance consumer loyalty through sustainability. Future research should explore the long-term effects of sustainability initiatives on brand loyalty and examine the role of cultural and regional differences in consumer perceptions.

This study aims to examine the practice of voluntary disclosure of companies in Indonesia, especially mining companies in how reporting elements are dislosed based on integrative reporting framework that includes social, environment and intellectual capital performance. This research uses content analysis method with annual report of company as source of research data. The results showed that these firms disclosed only 28% of the total number of reporting elements with emphasis on internal structure (46.67%) and human capital (40%), but very less emphasized external capital related to environmental and social performance (4.56%). Compared to the study conducted by Yongvanich and Guthrie (2005) for mining companies in Australia, there is a similar reporting pattern, but mining companies in Indonesia have lower disclosure rates and less emphasis on environmental performance indicators with only 8% of total incidents.

Purpose-Takaful has substantial prospects to obtain mutual protection, financial inclusion and sustainability of life and wealth. Structuring takaful with tabarrù triggers controversies and impedes achieving desired takaful outcomes. This study aims to investigate tabarrù-based takaful models and determine tàawun as the underlying notion of takaful. Design/methodology/approach-The study employs a qualitative approach using semi-structured interviews to obtain primary data. Nineteen one-to-one interviews have been conducted with Sharìah and operational experts in the takaful industry. A thematic analysis method is utilised to investigate qualitative data. Findings-The study finds that tabarrù contradicts the spirit of takaful. Donations cannot be subject to any form of refund, and receiving benefits from donations turns the arrangement into an exchange contract. Takaful participants never intend to make a pure donation while paying contributions. Moreover, tabarrù is not feasible for practicing any form of surplus sharing with participants. The study identifies that tàawun helps to overcome these issues and attain the potential of takaful. Tàawun facilitates benefit and surplus sharing with participants and others, eventually contributing to financial inclusion, solidarity and sustainability of the financial system. Practical implications-Reflecting tàawun as the underlying notion, benefits of takaful can be shared with participants. Also, as a broader application of tàawun, subsidising different takaful operators by underwriting surplus can be practiced. Besides, tàawun allows surplus sharing with any charitable purpose, contributing to financial inclusion and public welfare. Originality/value-The study contributes to Islamic insurance knowledge. It helps formulate policies and develop takaful products by integrating tàawun into takaful. Additionally, the study supports the idea of crosssubsidisation of underwriting surplus among diverse takaful operators.

The influence of corporate social responsibility on brand equity continues to be a topic of active discussion in academic literature. This article aims to examine the effects of corporate social responsibility dimensions on brand equity in Turkish telecommunication companies. The study develops a reliable instrument to measure corporate social responsibility dimensions and brand equity. Data was collected from a convenience sample of 513 mobile phone service users in Turkey, with 395 valid questionnaires used for analysis. Through confirmatory factor analysis, a three-dimensional corporate social responsibility instrument was empirically tested for reliability and construct validity. The findings indicate a significant direct impact of corporate social responsibility dimensions on brand equity. The CSR dimensions that predict or determine Brand Equity among Turkish consumers in the Turkish Telecommunication Industry are, in order of importance: Philanthropic, Economic, and Ethical-Legal. The research emphasizes the importance of corporate social responsibility dimensions (philanthropic, economic, and ethical-legal) in establishing strong brand equity. To enhance brand equity, companies should integrate the CSR dimensions of philanthropic, economic, and ethical-legal responsibilities into their branding strategy.

What does it mean to be cosmopolitan? Typically, cosmopolitanism is understood as a broad moral orientation, involving some kind of commitment to global moral equality. On this understanding, to be cosmopolitan is simply to evidence that moral orientation oneself. By contrast, Being Cosmopolitan takes up a thoroughly political approach. The focus is on what it might mean, and what it is like, to be political in a distinctly cosmopolitan form. What it means to be cosmopolitan in this thoroughly political sense cannot involve appeal to any particular moral orientation, because politics is about, inter alia, the contestation of such orientations and commitments. Instead, this book offers an account that is based upon the internalization of a particular kind of global 'social imaginary', involving the imagination of a global public to which certain issues-or global public affairs-are understood to pertain.

The review article outlines a strategic approach to establishing a network aimed at promoting and developing entrepreneurship education. It emphasizes the importance of fostering a robust ecosystem that supports the cultivation of entrepreneurial skills among students and young entrepreneurs. The proposed network seeks to facilitate the sharing of best practices, resources, and research findings among educators, entrepreneurs, and institutions to enhance the relevance, dynamism, and effectiveness of entrepreneurship education. The research highlights key objectives such as creating a sustainable platform for idea generation, training in resource mobilization, and fostering collaboration and partnerships across various stakeholders. It proposes integrating technology to extend the network's reach and impact, developing comprehensive curriculums and training programs tailored to the needs of young entrepreneurs, and implementing a system for measuring and evaluating the network's effectiveness. Through these strategies, the network aims to prepare students for the challenges of the business world, encouraging innovation and the successful transition of business ideas from concept to reality.

Strategic leadership is critical in turbulent environments, enabling organizations to navigate uncertainty while maintaining stability and long-term objectives. This study explored how adaptive, transformational, and ethical leadership frameworks enhanced resilience and decision-making during crises, highlighting the integration of digital tools as a strategic enabler. It examined the role of strategic leadership in managing crises and turbulent environments, focusing on its impact on organizational resilience, decision-making, ethical governance, and digital transformation. The analysis highlighted the critical traits and strategies required for effective leadership in times of uncertainty and identifies actionable frameworks for future implementation. The study adopted a systematic review methodology, synthesizing findings from 20 empirical and theoretical studies published between 2000 and 2025. Peer-reviewed journal articles were selected based on their focus on strategic leadership, crisis management, and organizational resilience. Themes such as leadership styles, ethical governance, decision-making, and digital transformation were analyzed using a thematic framework. The review revealed that transformational leadership enhanced resilience by 82%, while ethical leadership improved organizational citizenship behaviors by 75%. Adaptive decision-making frameworks demonstrated a 45% improvement in accuracy, and digitally agile organizations reduced decision-making time by 50%. Digital tools increased crisis recovery rates by 60% and team productivity by 62%. The findings underscore the importance of anticipatory strategies, ethical frameworks, and technological integration in effective crisis management. However, gaps in the literature, including the lack of studies on public sector leadership, SME-specific strategies, and longitudinal research are critical areas for future exploration. Strategic leadership, characterized by adaptability, ethics, and technological integration, is essential for managing complexity and uncertainty. By aligning strategies with cultural norms and leveraging digital tools, organizations can enhance resilience and decision-making capabilities during crises. Organizations should invest in leadership training emphasizing adaptability, ethical governance, and digital literacy. Public sector and SME-specific frameworks must be developed, and longitudinal studies should be prioritized to assess long-term leadership efficacy. Such initiatives will prepare leaders to navigate future crises effectively.

Start-ups are significant incubators of innovation. Notwithstanding, they have largely been ignored in the field of Responsible Innovation (RI). To address this shortcoming, the social responsibility for start-ups model (SRSM) for the embedment of RI in the innovation process of early-stage STEM (Science Technology Engineering Mathematics) start-ups has recently been proposed. Nevertheless, the SRSM is a model that still exists at the conceptual level. Therefore, it must be tested to confirm its legitimacy. In this paper, we propose a dedicated research methodology based on Social Labs for testing the SRSM through social experimentation; we also put this methodology into practice through an empirical case study aiming at operationalising RI in start-ups. A major finding of our study is that the SRSM constitutes an appropriate approach for institutionalising RI in start-ups, and for measuring the degree to which a startup innovates responsibly.

Drawing on institutional theory this article presents theoretical perspective of formal and informal institutional drivers of corporate social responsibility (CSR). It tries to enlarge the understanding of the drivers of CSR activities and how it varies among corporate operating in various contexts. Corporations engaged in corporate social responsibility because of formal and informal pressures. Formal institutional drivers are rule based such as political system, law enforcement and labor system. While, informal institutional drivers are societal-level norms and values including socioeconomic need, social organization, and national culture. Formal and informal institutional pressures are interacting to construct a vibrant pressure for the practice of CSR. Thus, understanding institutional context is a key to comprehensively realize the drivers of CSR as institutions determine the decisions and strategies of companies towards corporate social responsibility. Thus, corporate social responsibility is context specific and its conceptualization and practice varies among the globe depending on differences in institutional context.

This study investigates the impact of Accounting Knowledge Management (AKM) systems on innovation and performance in UAE organisations, in line with the country's vision to become a global financial hub. By using Structural Equation Modelling (SEM) on data from various UAE firms, the research uncovers a strong positive relationship between knowledge sharing in accounting and both financial and non-financial outcomes, fostering overall organisational innovation. Interestingly, non-financial improvements like customer satisfaction may not always lead directly to financial gains, suggesting a need for UAE firms to find a strategic balance. This study contributes valuable insights to the academic discourse on knowledge management, offering UAE organisations evidence-based recommendations to leverage AKM for sustained innovation and growth. These findings serve as a benchmark for other organisations aiming to optimise knowledge management systems to enhance performance across multiple dimensions.

Strategically managed Corporate Social Responsibility (CSR) communication is an essential tool for organizations to achieve dialogic and participatory communication with their stakeholders. This study aims to investigate whether CSR related social media, particularly Twitter, messages regarding distinct categories (i.e. economic and ethical) and areas (i.e. product and community relations) would have different impacts on consumer attitudinal and behavioural outcomes such as attitude towards the brand, engagement intention, word-of-mouth intention, and purchase intention. Following this aim, the research is conducted in two stages including exploratory and experimental phases. The results show that while CSR related Twitter messages on product/ economic & ethical category have a higher impact on consumers purchase intention than messages on product/purely economic category, messages on economic & ethical area have a higher impact on consumer engagement than messages on purely ethical category.

View metadata, citation and similar papers at core.ac.uk provided by Savoirs UdeS REMERCIEMENTS Je tiens tout d'abord à remercier chaleureusement ma directrice d'essai, madame Carole Villeneuve, pour son aide et sa très grande générosité tout au long de ce projet. Je désire également remercier Nancy Choinière et Judith Vien pour leurs conseils et la promptitude avec laquelle elles ont répondu à mes questions. Mes sincères remerciements vont ensuite à mes professeurs, particulièrement Michel Beauchamp, Jean Laperrière, François LeComte et Marc Olivier, qui ont stimulé mon intérêt et m'ont transmis leur passion envers la gestion de l'environnement et le développement durable pendant mes trois années d'études. J'aimerais remercier Sophie Bourassa pour son aide dans la programmation Excel © de l'outil d'évaluation du risque présenté dans ce travail. Je tiens aussi à la remercier, ainsi que mes autres collègues d'études, Isabelle Baron, Geneviève Beaumier et Marie-France Patoine, avec qui j'ai travaillé à maintes reprises au cours de mes études. En partageant nos divers questionnements et préoccupations sur le développement durable, elles ont fait en sorte que ces dernières années ont été riches à bien des niveaux, tant au point de vue intellectuel que personnel. Enfin, un merci tout spécial à mes enfants, Yannick et Marika, qui sont toujours prêts à encourager leur mère, éternelle étudiante, dans tous ses projets.

Title: Forms of Corporate Social Responsibility (CSR) in Small and Medium Enterprises (SMEs): A Multisite Grounded Theory Study of Community Expert Observations and SME Experiences [Short Title: SME CSR Study] Author: Memuna Kanu Williams, University of Liverpool, Doctor of Business Administration Purpose: In response to questions about how to develop corporate social responsibility (CSR) programs in the researcher’s international SME and to preliminary findings on the trends and global social value of these programs, the objectives of the SME CSR Study were to learn how CSR takes place in SMEs and to generate a theoretical explanation for the process of CSR development in SMEs. A systematic review of literature on various forms of SME CSR substantiated the need for the study. Methodology and Methods: The study therefore used grounded theory and its interpretivism, constructivism, interactionism and pragmatism for its ability to fulfill the research objectives. Twenty-seven participants were recruited in Africa and in North America. Findings and Discussion: Participant interviews were analyzed towards a theory of CSR development in SMEs over 13 categories and four phases. The study found that SME and large business CSR are different. It confirmed that SMEs develop CSR innovatively. Further, it detailed that they do so with novel goods and services. It found that culture drives social responsibility (SR), but that SMEs do not use formal strategies to develop CSR. The study found that SME CSR is developed intentionally, yields intangible benefits, is embedded, and takes longer to develop. The study also found that the strategic forms of SME and large business CSR are more alike, confirmed that strategic forms of SME CSR are hard to reverse, and suggested that SME CSR is important to strategic forms of SME CSR programs because the latter build on earlier CSR phases. Unlike traditional forms of SME CSR, strategic forms of SME CSR use planning and documentation. SME CSR is about engaging with community and stakeholders. The study’s limitations are that few SMEs and geographical areas were studied, under-resourced businesses were omitted, and a single researcher conducted the full study. Originality and Value: Future practitioners can use the study’s findings on SME CSR as a tool to (1) teach about CSR and strategic forms of CSR, (2) build SME CSR programs in diverse locations, (3) clarify opportunities for collaboration with internal and external stakeholders, (4) assess the development of CSR in SMEs, (5) test the various links between and among the various categories in the findings, (6) replicate the findings of the study, (7) extend a study of the same type to more SMEs, (8) extend a study of the same type to more geographical locations, and (9) extend to business that are more under-resourced than those considered in this study. Key Words: Business and Society, Corporate Social Responsibility (CSR), Entrepreneurship, Innovation, Small and Medium Enterprise (SME), Strategic CSR, Local Communities, Strategy

Jeju Airlines adalah salah satu maskapai penerbangan terbesar di Korea Selatan yang memiliki peran penting dalam industri penerbangan. Ketika terjadi kecelakaan pesawat, manajemen krisis menjadi hal yang sangat penting untuk menjaga reputasi perusahaan serta kepercayaan publik. Strategi Public Relations (PR) krisis menjadi salah satu pendekatan yang digunakan untuk menangani permasalahan ini. Penanganan krisis yang efektif tidak hanya membantu meminimalisir dampak negatif, tetapi juga membangun kembali citra perusahaan di mata masyarakat. Penelitian ini termasuk jenis penelitian deskriptif dengan pendekatan kualitatif. Adapun metode yang digunakan adalah studi kepustakaan, yaitu dengan mengumpulkan data sekunder dari berbagai sumber seperti jurnal, buku, berita, dan laporan terkait kasus kecelakaan pesawat Jeju Airlines. Analisis dilakukan dengan mengidentifikasi langkah-langkah strategi PR yang diterapkan oleh perusahaan, termasuk komunikasi krisis, transparansi informasi, dan upaya memperbaiki hubungan dengan pemangku kepentingan. Jeju Airlines mengadopsi berbagai strategi krisis yang mencakup pemberian informasi secara terbuka kepada publik, permintaan maaf resmi, serta tindakan perbaikan operasional untuk mencegah insiden serupa di masa mendatang. Pentingnya komunikasi yang cepat, transparan, dan konsisten dalam menangani krisis agar dapat memulihkan kepercayaan publik terhadap perusahaan.

ABSTRACT
The term Corporate Social Responsibility (CSR) is earning great significance in recent years. The level of awareness about CSR is high amongst consumers across the globe. Hence, businesses and firms can no longer afford to neglect CSR if they want a competitive edge over other similar businesses. Comprehending the rising importance of CSR, many companies have commenced to engage themselves in CSR activities in
order to stay ahead of others and align with the Vision 2047 developmental goals of Viksit Bharat. Many researches have already been conducted in these areas however very little research has been found from consumer’s point of view. The prime objective of this study is to determine the impact of CSR on consumer purchase behavior and
brand loyalty within Palghar district of Maharashtra, India. This paper highlights the effectiveness of CSR strategies. It also elucidates consumers’ perception towards CSR activities with reference to Hindustan Unilever Limited and Procter & Gamble. The paper also highlights the consumer awareness level of CSR campaigns of two major consumer goods industries (HUL and P&G). It would also aid readers in understanding the significance of CSR and how it will contribute in building environmentally and ethically responsible business practices. The study will provide valuable insights to other industries seeking to leverage CSR as a tool for building customer loyalty and brand loyalty.

Methodology: The data collection comprises of a combo of primary and secondary sources. The primary data was collected through direct observations, a survey to determine consumers’ perception, level of awareness and effectiveness of CSR activities. Research articles of high repute and magazines were referred to build base.

Keywords: CSR, consumer perception, brand loyalty, consumer awareness, HUL, P&G.

This paper proposes a comprehensive framework for incorporating Corporate Social Responsibility (CSR) principles
into every stage of the software development lifecycle (SDLC). By integrating CSR considerations throughout
development, software companies can create more sustainable, ethical, and socially responsible products while
maintaining business objectives. The proposed methods aim to enhance transparency, reduce environmental impact,
promote inclusivity, and ensure ethical practices at each SDLC phase

In 2012, the Sustainable Finance Research Initiative (SFRI) was established as a pioneering interdisciplinary collaboration between law, business, finance, and environmental researchers in the UK and internationally. Recognising the transformative force of finance in addressing global sustainability challenges, the SFRI seeks to bring together expertise from these fields to explore the integration of environmental, social, and governance (ESG) considerations into financial systems. The initiative was founded on the understanding that sustainable finance is not merely a financial challenge but a multidimensional issue requiring insights from law, economics, environmental science, and the social sciences. By fostering interdisciplinary research and collaboration, the SFRI sought to lay the groundwork for a more sustainable, equitable, and resilient financial future. SFRI mainly offers guidance for postgraduate and PhD students, university academics, and other researchers.

Era globalisasi dan peningkatan kesadaran masyarakat akan pentingnya keberlanjutan,perusahaan tidak hanya dituntut untuk mencapai keuntungan finansial, tetapi juga harus mempertanggung jawabkan dampak sosial dan lingkungannya. Tanggung jawab sosial perusahaan (Corporate Social Responsibility atau CSR) menjadi salah satu aspek penting yang dapat menunjukkan komitmen perusahaan terhadap keberlanjutan dan kesejahteraan masyarakat. Namun, meskipun pengungkapan CSR semakin dianggap penting, masih terdapat berbagai perdebatan mengenai sejauh mana pengungkapan tersebut dapat memengaruhi kinerja keuangan perusahaan. Beberapa studi menunjukkan adanya hubungan positif antara pengungkapan CSR dengan kinerja keuangan, sementara studi lainnya menunjukkan hasil yang bervariasi. Oleh karena itu, penting untuk melakukan analisis lebih lanjut mengenai pengaruh pengungkapan CSR terhadap kinerja keuangan perusahaan, mengingat dampak potensialnya terhadap strategi bisnis dan citra perusahaan. Pelaksanaan CSR berpengaruh terhadap kinerja keuangan perusahaan, hal ini sesuai dengan pernyataan Robinson dan Pearce (2005:76) dalam Gantino (2016) bahwa pelaksanaan tanggung jawab sosial menciptakan penghematan sehingga dapat meningkatkan laba. Analisis laporan keuangan sangat dibutuhkan untuk memahami informasi laporan keuangan. Bagi investor dan pihak lainnya yang berkeinginan untuk mengetahui kondisi keuangan suatu perusahaan, maka perlu melakukan analisis laporan keuangan secara sitematis dan terukur dengan menggunakan rasio (Bhernadha dkk, 2017). Rasio keuangan sangat penting gunanya untuk melakukan analisis terhadap kinerja keuangan perusahaan. Rasio keuangan terdiri dari rasio likuiditas, rasio aktivitas, rasio solvabilitas (leverage), rasio profitabilitas, dan rasio pasar. Penelitian ini bertujuan untuk menganalisis pengaruh Corporate Social Responsibility (CSR) terhadap Kinerja Keuangan Perusahaan.

Berkembangnya isu harmonisasi sosial dan kepedulian terhadap lingkungan di berbagai negara termasuk Indonesia menyebabkan Corporate Social Responsibility (CSR) masuk sebagai bagian dari prinsip dasar perwujudan pengelolaan perusahaan yang baik (good corporate governance). Meskipun pelaksanaan CSR di berbagai negara seperti Inggris, Belanda, Perancis, Jerman, dan Amerika Serikat dilakukan secara voluntary sebagaimana pengaturan dalam ISO 26000, namun terdapat beberapa negara yang mengatur CSR secara mandatory. Salah satu negara yang mewajibkan CSR adalah Indonesia.
Pelaksanaan CSR di Indonesia dipandang sesuai dengan dasar filosofis dari demokrasi ekonomi yang tercantum dalam Pasal 33 ayat (4) UUD 1945. Kondisi inilah yang menjadi landasan historis terbentuknya ketentuan tentang CSR, yang disebut dengan Tanggung Jawab Sosial dan Lingkungan Perusahaan (TJSL) secara mandatory melalui Pasal 74 UU No. 40 Tahun 2007 tentang Perseroan Terbatas (UUPT).
Semakin meningkatnya perhatian terhadap berbagai isu sosial dan lingkungan seperti perubahan iklim (climate change), polusi dan limbah (pollution and waste), serta hilangnya keanekaragaman hayati (biodiversity loss), yang disebut sebagai triple planetary crisis, menyebabkan semakin meningkatnya tekanan yang muncul dari kalangan investor, relasi bisnis, dan konsumen terhadap kinerja lingkungan Perusahaan (PT). Untuk memotret bagaimana optimalisasi pengaturan Pasal 74 UUPT di Indonesia, maka dilakukan telaah mendalam terhadap pengaturan pengungkapan kinerja lingkungan PT secara mandatory sebagaimana tercantum dalam Pasal 66 ayat (2) huruf c UUPT dalam meningkatkan pelaksanaan TJSL pada PT di Indonesia melalui laporan tahunan.
Buku ini memaparkan tentang arti penting pengaturan TJSL beserta pengungkapannya pada PT yang tidak berkaitan langsung dengan pengelolaan sumber daya alam tetapi memiliki dampak bagi kualitas lingkungan hidup, melalui strategi kombinasi instrumen dengan pelibatan banyak pihak sebagaimana konsep pluralisme pengaturan dalam teori Smart Regulation.  Diharapkan hadirnya buku ini mampu memberikan sumbangsih keilmuan serta perluasan wawasan khususnya dalam merumuskan kembali pengaturan Tanggung Jawab Sosial dan Lingkungan di Indonesia yang sesuai dengan kebutuhan hukum di Indonesia

The complex conditions of the functioning of Ukrainian business make adjustments to the peculiarities of business development and directions for its improvement. International activity is a key aspect of the company's development opportunities in today's complex conditions of military challenges. The implementation of the international activity of the enterprise is impossible without the implementation of an effective communication policy of the enterprise on the international market, which determines the formation of stable and effective relations between the enterprise and foreign partners. The development and implementation of a successful communication policy depends on the features of the enterprise's functioning, types of activities, and the products it manufactures. However, a key aspect that plays a decisive role in an effective communication policy is the ability of the enterprise to skillfully present its advantages and form a positive impression on the foreign partner about the enterprise, its products and the country that offers export goods in general. The article analyzes the essence of the international communication policy of enterprise. The main approaches of scientists to the interpretation of this concept allocated. The goals of the communication policy of an enterprise with international activities defined. A typical model of the communication process of an enterprise with international activities built. The factors influencing the effectiveness of the communication policy of an enterprise with international activities allocated. The criteria for evaluating the qualitative indicators of the effectiveness of the communication policy of an international company, as well as the main methods for evaluating the effectiveness of the communication policy of enterprise generalized. Innovative principles of implementation of communication policy in the international market are proposed.

The research study emphasized patient-centred care using a community assessment tool for persons with TB. The main objective was to identify the timeliness of healthcare services, access to TB services, quality of information from TB patients, and attitudes of healthcare providers, communities, and families towards TB patients. Conducted in the Trichy district across nearly 10 TUs, site selection was based on TB champions, high caseload, and District TB Officer suggestions. The study had a descriptive design with convenient sampling and used a mixed-method approach. The sample size was nearly 1,223 TB patients, including in-patients, current patients, and those who completed treatment within 6 months. The study aims to promote corporate social responsibility, provide better treatment for all patients, enhance their lives, and effectively eliminate TB.

Every company who standing and residing in Indonesia, specially company which active in mining was obliged to execute CSR pursuant to Pasal 74 ayat (1) Undang-Undang Nomor 40 Tahun 2007 Tentang Perseroan Terbatas explain that "Copartnership running it's business activity in area and/or relate to natural resources was obliged to execute environmental and social responsibility". Pursuant from the section, every company was obliged to budget and run CSR programs for society and environment. The CSR activity initially represent voluntary program and it was not obliged to be executed by company. This congeniality changes when government start to realize that CSR was very importance to be achieved, specially to company which active in mining. That's happen because the mining companyis not care about society and environment in their operation area. The mining activity has destroyed the environmental and prosperity of society do not havea significant change which as commended by constitution. Theoritically, CSR begin from business ethics, where a company do not only having a legal and economic obligations to shareholders, but they also have obligation to other party (stakeholders). All of this rule is not get out of fact that the company cannot live, operated, and also obtain an advantage without stakeholders. CSR was showed the company's caring for the importance of other party more than importance of the company itself. Company who consist to apply the CSR's programs in their activity will obtain various advantage, one of them was the trust of stakeholders which representing a long term investment.

This paper explores key theoretical frameworks instrumental in understanding the relationship between sustainability and institutional investment decisions. The study identifies and analyzes various theories, including Behavioral Finance Theory, Modern Portfolio Theory, Risk Management Theory, and others, to explain how sustainability considerations increasingly influence investment choices. By examining these frameworks, the paper highlights how investors integrate Environmental, Social, and Governance (ESG) factors to optimize financial outcomes and align with broader societal goals.

The fall-out from many high profile crises in governance and leadership in recent decades, from banking to healthcare, continues to be felt around the world. Major reports have questioned the values and behaviour, not just of individual organizations but of professionals, industries and political leadership. These reports raise questions about business corporations and also public service institutions. In response this new series aims to explore the broad principles of governance and leadership and how these are embodied in different contexts, opening up the possibility of developing new theories and approaches that are fuelled by interdisciplinary approaches. The purpose of the series is to highlight critical reflection and empirical research which can enable dialogue across sectors, focusing on theory, value and the practice of governance, leadership and responsibility. Written from a global context, the series is unique in bringing leadership and governance together. The King III report connects these two fields by identifying leadership as one of the three principles of effective governance however most courses in business schools have traditionally treated these as separate subjects. Increasingly, and in particular with the case of executive education, business schools are recognizing the need to develop and produce responsible leaders. The series will therefore encourage critical exploration between these two areas and as such explore sociological

Small and medium-sized enterprises (SMEs) are critical to Lebanon's economic structure, contributing significantly to employment and economic growth. However, one of the key challenges SMEs face is maintaining robust financial performance in an increasingly competitive and volatile business environment (Mekdessi et al., 2023). While much attention has been placed on technical skills development, the role of soft skills training in enhancing financial performance has been relatively underexplored. This research examines how soft skills, such as communication, leadership, emotional intelligence, and problem-solving, directly influence the financial metrics of Lebanese SMEs. Through a quantitative analysis of SMEs that have integrated soft skills training into their development programs, this study demonstrates that such training significantly improves financial outcomes, including profitability, operational efficiency, and customer satisfaction. These findings highlight the critical importance of a balanced skillset-one that incorporates both technical competencies and soft skills-to ensure the long-term success and competitiveness of SMEs in Lebanon. Practical recommendations are provided for SME leaders to incorporate soft skills training as part of their strategic development to drive financial growth.

Because corporate social responsibility (CSR) is potentially beneficial for companies, it is important to understand the factors that improve a company’s CSR practice. Scholars hypothesize that facilitating learning organization characteristics, which are divided in characteristics at the organizational and the operational level, may improve CSR implementation. These characteristics stimulate companies and their members to be critical, learn from the past, and embrace change, but there is limited empirical evidence of this approach. This study addresses this gap by surveying 280 CSR professionals and performing bootstrap mediation analyses to test multiple hypotheses. Learning organization characteristics at the organizational level, play a key role in supporting CSR implementation: leadership for learning, system connection, and group learning show a direct relationship with CSR implementation. It is striking that the role of the learning organization characteristics at the operati...

The plurality that characterises postmodern society calls for a much more coherent reflection on socioeconomic trends and challenges than was the case in the past. It has become necessary in all fields to take account of individual facts against the background of broad socio-scientific overlaps. This also applies to the achievement of the objectives of sustainable development of society. Thus, the aim of the chapter becomes the conceptualisation of the postulates of social responsibility in the context of the current trends and challenges of the use of social media in marketing communication framed by the specificities of contemporary digital society. Methodologically, the paper is based on the implementation of basic methods of formal logic and the method of scientific excerption. It has been found out that the potential of incorporation of new trends in scope of communicating in favour of achieving sustainable goals is high not only on B2C but also on B2B markets. Also, the phenomenon of green influencers and the importance of authentic pro-socially responsible content in marketing communication of socially responsible companies have been identified.

In 2019, Pertamina faced a major crisis due to an oil spill in Bekasi-Karawang waters caused by a leak from the PHE Offshore North West Java (PHE ONWJ) offshore platform. This crisis causes environmental damage, disruption of livelihoods of coastal communities, and significant economic losses. This crisis can be divided into several stages: prodromal (warning) phase, acute phase, chronic phase, and resolution. In the prodromal phase, early signs of an oil leak appear but are not resolved immediately, leading to an escalation of the crisis to the acute phase. In the acute phase, the impact of the crisis reaches its peak with the spread of oil spills that pollute waters and coasts. Pertamina responded with emergency measures such as oil cleaning, oil boom installation, and compensation distribution to affected communities. The chronic phase focuses on long-term recovery, including environmental rehabilitation, further compensation payments, and efforts to improve the community's economy. In addition, Pertamina conducts internal evaluations and improves the crisis management system. The resolution stage marks the recovery from the crisis, both environmental, economic, and reputational, with an emphasis on improving corporate safety and social responsibility. The success of crisis management is characterized by several factors. First, rapid response to environmental and social impacts, including the implementation of adequate emergency measures. Second, active involvement in public communication and transparency, which helps to relieve media pressure and restore public trust. Third, effective collaboration with the government, nongovernmental organizations (NGOs), and local communities. Finally, an in-depth evaluation that resulted in improvements in operational safety procedures and crisis management, which prepared Pertamina to face potential crises in the future.

A new era of social consciousness is evolving throughout the world. With the advent of globalization and cut-throat competition, concern of the companies has shifted to Corporate Social Responsibility. "Doing good" seems to be the new slogan for many brands. After a year of economic misery in 2008 and banking crisis, consumers wanted to get associated with the brands that believe in more than a profit. As we enter a high stage of consumerism, enjoying all the fruits of civilization, a fear psychosis is however, lurking in the mind of consumers that humanity as a whole may have to pay a price for this in the form of environmental havoc. So, the consumers now prefer to associate with those brands that show concern for the good cause. World Business Council for Sustainable Development defines Corporate Social Responsibility as "the continuing commitment by business to behave ethically and contribute to economic development while improving the quality of life of the workforce and their families as well as of the local community and society at large." However in pursuance of implementing the CSR goals, business houses have to comply with legal requirements, to look after their own competitive interests and the interests of the society at large. Now the question arises whether CSR is for upliftment of corporate image or is it a part of fulfillment of continuing commitment for sustainable social development. In this back drop, this paper tries to throw light on the actual sprit of CSR funding. We will try to find out the present CSR scenario in India on some selected corporate houses from different sectors, to analyze their CSR initiatives and its impact on social, economic and environmental aspects. We have also tried to show the changing scenario of the PSUs towards the society and have analyzed their way of moving towards attaining competitive sustainable growth in the race with the private sectors taking CSR as a tool.

In light of the recent decline in brand value for the top two Turkish
telecommunication service providers, these companies are now focusing on innovation and embracing new strategic directions in their operations. Their aim is to pivot towards a customer-centric approach to enhance competitiveness. Therefore, the objective of this research is to investigate the role of corporate social responsibility dimensions, corporate reputation and service quality dimensions in building brand equity in the Turkish telecommunication industry. Additionally, it analyzes the mediating role of perceived value in the relationship between these
variables and brand equity. The study has made a significant contribution to the field of building customer-based brand equity by constructing a new model to predict brand equity through these integrated factors. A stratified random sample method was used, and the random samples were taken through the customer service centers of companies (Turkcell 40.8%, Turk Telekom 27.6%, Vodafone 31.6%), and the questionnaire link was sent via email and/or WhatsApp. Over 513 collected questionnaires and the valid questionnaire was 395(77%), where 118(23%) were incomplete questionnaires and from only one mobile service provider, 207 useful responses were received from the male (52.4%) and 188 from the female (47.6%). The confirmed hypotheses showed that economic, ethical-legal, and philanthropic responsibilities positively influenced brand equity. Economic and ethical-legal responsibilities were also found to positively impact perceived value. Corporate reputation had a positive impact on both perceived value and brand equity. Additionally, service quality dimensions (tangible, responsiveness, empathy, and network quality) were positively related to brand equity. and also, the dimensions of service quality (tangible, reliability, responsiveness, empathy, and network quality) were positively related to perceived value. The relationships between Corporate Social Responsibility dimensions (economic, and ethical-legal responsibilities) and brand equity were found to be mediated by perceived value. The relationship between corporate reputation and brand equity was also mediated by perceived value. The relationships between service quality dimensions (tangible, reliability,
responsiveness, empathy, network quality), and brand equity were found to be mediated by perceived value. The research offers valuable insights for brand managers and marketing heads to establish strong brand equity. One of the key findings is that companies should include Corporate Social Responsibility dimensions (Philanthropic, Economic and Ethical-Legal) in their branding strategy to increase brand equity and consumer perception of value. Improving consumer perception of value is crucial to maximizing the effect of Corporate Social Responsibility on brand equity. The study also highlights that a positive corporate reputation is essential in establishing and maintaining strong brand equity, and companies should consider consumer perception of value when managing their reputation. Specifically, the research provides useful insights for telecommunication
companies in understanding the importance of perceived value in building brand equity through corporate reputation management. The study stresses the need for telecommunication companies to focus on improving service quality dimensions (network quality, responsiveness, tangibles, and empathy) to enhance consumer perception of value and thus improve brand equity. 
KEYWORDS: Corporate Social Responsibility, Corporate Reputation, Service
Quality, Perceived Value, Brand Equity.