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Journal articles on the topic 'Corporate Social Capital'

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Author: Grafiati

Published: 4 June 2021

Last updated: 20 February 2023

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1

Luoma-aho, Vilma. "CORPORATE SOCIAL CAPITAL." FACE: Revista de la Facultad de Ciencias Económicas y Empresariales 3, no. 1 (April 11, 2016): 53. http://dx.doi.org/10.24054/01204211.v1.n1.2007.1916.

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<p align="justify">This paper discusses the concepts of stakeholder, reputation and social capital and their relevance forcorporations in modern society. The paper argues that there is a special demand for reputation managementin today’s corporate communications and public relations due to fragmented publics and stakeholders, as wellas to increased public interest in corporations. The introduction of real-time media has also imposed newdemands which corporations today must meet to survive. Different stakeholders possess the ability to benefitbut also to harm the corporations through corporate reputation. Cultivated stakeholder relations can beespecially beneficial to corporate reputation and long-term development, and the social ties that stakeholdersembody can even be seen as social capital for the corporation. A new concept of “Faith-holders” is alsopresented to better describe corporate social capital.<P>

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2

Jha, Anand, and James Cox. "Corporate social responsibility and social capital." Journal of Banking & Finance 60 (November 2015): 252–70. http://dx.doi.org/10.1016/j.jbankfin.2015.08.003.

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3

Erickson, Bonnie H., Roger Th A. J. Leenders, and Shaul M. Gabbay. "Corporate Social Capital and Liability." Contemporary Sociology 31, no. 5 (September 2002): 547. http://dx.doi.org/10.2307/3090038.

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4

Lounsbury, Michael, Roger Th A. J. Leenders, and Shaul M. Gabbay. "Corporate Social Capital and Liability." Administrative Science Quarterly 45, no. 4 (December 2000): 837. http://dx.doi.org/10.2307/2667021.

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5

Hi, Stefanie B. "Does Corporate Social Responsibility Need Social Capital." Journal of Corporate Citizenship 2006, no. 23 (September 1, 2006): 81–91. http://dx.doi.org/10.9774/gleaf.4700.2006.au.00010.

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6

Cooke, David. "Building social capital through corporate social investment." Asia-Pacific Journal of Business Administration 2, no. 1 (April 20, 2010): 71–87. http://dx.doi.org/10.1108/17574321011028981.

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7

Hoi, Chun Keung, Qiang Wu, and Hao Zhang. "Community Social Capital and Corporate Social Responsibility." Journal of Business Ethics 152, no. 3 (September 23, 2016): 647–65. http://dx.doi.org/10.1007/s10551-016-3335-z.

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8

Martin, Patrick R. "Corporate social responsibility and capital budgeting." Accounting, Organizations and Society 92 (July 2021): 101236. http://dx.doi.org/10.1016/j.aos.2021.101236.

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9

Habib, Ahsan, and Mostafa Monzur Hasan. "Social capital and corporate cash holdings." International Review of Economics & Finance 52 (November 2017): 1–20. http://dx.doi.org/10.1016/j.iref.2017.09.005.

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10

Abramuszkinová Pavlíková, Eva, and Karl Sheldon Wacey. "Social capital theory related to corporate social responsibility." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 61, no. 2 (2013): 267–72. http://dx.doi.org/10.11118/actaun201361020267.

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The article deals with corporate social responsibility and its relationship to strategic management dealing with acquisition, development and utilisation of essential inputs. They influence the design of processes related to the creation of products or services that satisfy customers’ needs. Authors claim that the successful securing, deployment and development of any input is of human origin or linked to human activity which means that the nature of relationships plays a crucial role. As businesses are not isolated, they operate on a global scale where the question of trust is very important. The concept of social capital stresses that trust in norms and reciprocity facilitate increased productivity in individuals, teams and organisations. Social capital promotes value-added collaboration including on-going and demonstrative transparency which can secure closer bonding among those group members. Business responsibility, CSR and Putnam’s definition of social capital is shown on real case studies as a sign of importance for credibility and effectiveness of any CSR efforts. It is evident that the good will and support garnered from CSR can be fragile and easily damaged.

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Bosch-Badia, Maria-Teresa, Joan Montllor-Serrats, and Maria-Antonia Tarrazon-Rodon. "The Capital Budgeting of Corporate Social Responsibility." Sustainability 12, no. 9 (April 26, 2020): 3542. http://dx.doi.org/10.3390/su12093542.

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This paper focuses on the evaluation of Corporate Social Responsibility (CSR) investment projects from the perspective of the triple bottom line. One of the most relevant roles of CSR is the mitigation of the negative externalities generated by corporate investments, which often requires undertaking specific investment projects that fall in the scope of CSR. The main goal of these CSR projects is to improve corporate sustainability instead of maximising financial value creation. Thus, they must be evaluated for their impact on the natural, social, and financial capitals, answering these three questions: What is its efficacy for the mitigation of the externalities under consideration? What is its economic efficiency for stakeholders? What is its financial sustainability? The proposed evaluation method interlinks monetary with physical units by generating dimensionless indicators. The paper also presents a metric that unites in a single indicator the effects on the natural, social, and financial capitals. Reliable capital budgeting decisions must fit with corporate strategic planning. Since this principle also holds for CSR, the paper includes a section on the strategic planning of CSR. A numerical illustration and a case study, developed with the aid of text mining techniques, show the applicability of the findings of this paper.

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12

Heath, Robert L., and Damion Waymer. "Unlocking corporate social responsibility." Corporate Communications: An International Journal 22, no. 2 (April 3, 2017): 192–208. http://dx.doi.org/10.1108/ccij-12-2015-0084.

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Purpose The purpose of this paper is to explore the proposition that organizational policies and actions gain more legitimacy when they proactively improve (rather than reactively defend) their corporate social responsibility (CSR) standing by meeting challenges discursively mounted by competitors, watchdog activists, and governmental officials. Design/methodology/approach The paper reviews literature, including social capital, to consider CSR as both a reactionary and proactionary construct that guides how organizations defend and publicize their corporate social performance (CSP). The paper examines four premises relevant to the discursive (contentious and collaborative) approach to formulating and implementing CSR norms. The case of fracking (hydraulic fracturing) in the USA provides text for exploring these premises, especially the advantages of a proactionary strategy. Findings This paper concludes that CSR expectations of industry performance rest on threshold legitimacy standards that not only withstand but also are improved by discursive challenge. Research limitations/implications The case study offers limited support for the findings; more cases need to be examined to determine whether the findings are robust. Practical implications This paper, based on theory and research, proposes a strategic management and communication approach to social responsibility based on proaction. Social implications CSR communication is most constructive to a fully functioning social that generates social capital by proactive engagement rather than reactive challenges of stakeholder CSR expectations. Originality/value Discussion of CSR and CSP as employing profit for the good of society, based on discussions of legitimacy and social capital, strengthens CSR as strategic management and communication options. Such research clarifies how evaluative expectations of CSR are a legitimacy threshold as well as basis for reputational enhancement.

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13

Hrytsaienko, Mykola. "Роль соціального капіталу аграрного підприємства в імплементації засад корпоративної соціальної відповідальності." Ekonomika APK 319, no. 5 (May 28, 2021): 17–29. http://dx.doi.org/10.32317/2221-1055.202105017.

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The purpose of the article is to provide a scientific and analytical assessment of the social responsibility of an agricultural enterprise in the projection of determining the impact of its social capital on the implementation of the principles of corporate social responsibility. Research methods. The research used dialectical methods of cognition of processes and phenomena, monographic method (genesis of scientific achievements of domestic and foreign scientists on the problems of corporate social responsibility of agricultural enterprises), empirical method (on a comprehensive assessment of the current state of the object of study), comparative analysis and problems of implementation of the principles of social responsibility of business in the countries of the world and in Ukraine), abstract-logical (theoretical generalizations and formulation of conclusions). Research results. In the process of studying the development of corporate social responsibility the author's interpretation of its essence is formulated, the experience of advanced domestic and foreign companies on the implementation of its principles as the main business strategy is studied, its assessment for advanced domestic agricultural enterprises is made on the basis of improved methodology. The role of social capital in the implementation of corporate social responsibility is determined, as well as the institutional transformations in the field of its implementation, which affect the formation and use of social capital itself. Scientific novelty. Theoretical provisions for formulating the essence of the concept of corporate social responsibility have been further developed. Improved methods for assessing the level of social responsibility of agricultural enterprises. The causal links between social capital and corporate social responsibility are identified. Practical significance. Along with some positive developments in the implementation of corporate social responsibility, shortcomings in the practice of its dissemination have been identified. Proposals have been made to eliminate them through the accumulation and efficient use of social capital. Tabl.: 5. Figs.: 3. Refs.: 30.

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14

Rob, Rafael, and Peter Zemsky. "Social Capital, Corporate Culture, and Incentive Intensity." RAND Journal of Economics 33, no. 2 (2002): 243. http://dx.doi.org/10.2307/3087432.

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15

Wang, Rong, Amy OConnor, and Michelle D. Shumate. "Stakeholder Capital Mobilization and Corporate Social Responsibility." Academy of Management Proceedings 2018, no. 1 (August 2018): 17885. http://dx.doi.org/10.5465/ambpp.2018.17885abstract.

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16

Lee, Laurence Lock, and James Guthrie. "Corporate social capital in business innovation networks." International Journal of Learning and Intellectual Capital 8, no. 3 (2011): 272. http://dx.doi.org/10.1504/ijlic.2011.041073.

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17

Panta, Humnath. "Does social capital influence corporate risk-taking?" Journal of Behavioral and Experimental Finance 26 (June 2020): 100301. http://dx.doi.org/10.1016/j.jbef.2020.100301.

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18

Kwon, Chad, Gongfu Zhang, and Haiyan Zhou. "Monetary policy, social capital, and corporate investment." Journal of Economics and Finance 44, no. 1 (February 6, 2019): 1–34. http://dx.doi.org/10.1007/s12197-019-9469-y.

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19

Bhandari, Avishek, and David Javakhadze. "Corporate social responsibility and capital allocation efficiency." Journal of Corporate Finance 43 (April 2017): 354–77. http://dx.doi.org/10.1016/j.jcorpfin.2017.01.012.

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20

Zef Arfiansyah, A. J. Purwaka, R. A. Qadri,. "Cost Of Capital, Corporate Tax Plannings, And Corporate Social Responsibility Disclosure." Jurnal Akuntansi 26, no. 1 (January 12, 2022): 1. http://dx.doi.org/10.24912/ja.v26i1.814.

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This study aims to determine the effect of tax management activities on the cost of capital and the role of social responsibility disclosure in moderating its impact. This study employs secondary data from financial statement data, stock price information, and 10-year government bond yields. The data was obtained from the websites www.idx.co.id, www.idnfinancials.com, www.finance.yahoo.com, and www.bloomberg.com. Using purposive sampling, the research sample is from manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2020, obtaining 325 observations. Data were analyzed employing multiple linear regression for panel data. This study indicates that tax avoidance and tax aggressiveness are not associated with the cost of capital, while tax risk is negatively related to the cost of capital. Corporate social responsibility disclosure does not succeed in moderating the effect of tax avoidance and tax aggressiveness. Still, it succeeds in moderating the association between tax risk and cost of capital.

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21

Rosafitri, Citra. "Interaksi Good Corporate Governance, Corporate Social Responsibility, Intellectual Capital Dan Pengaruhnya Terhadap Kinerja Keuangan Perusahaan." Journal of Accounting Science 1, no. 1 (May 31, 2017): 1. http://dx.doi.org/10.21070/jas.v1i1.775.

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This study aims to determine effect of Good corporate governance, corporate social respinsibility dan intellectual capitalon the financial performance proxied Return on Asset and Return on Equity of companies listed on the Indonesian Stock Exchange.This research method used in this study is a quantitative method to test the assumption of calssical analysis techniques and double linear regresion testing. A sample size of 64 is comprised of 16 companies that meet the criteria specified through purposive sampling.The result of this studi indicate that Good corporate governance consist of institusional ownership, managerial ownership and independent director has no effect on financial performance proxied by Return on Asset and Return on Equity. Corporate social responsibility has effect the Return on Asset and Return on Equity. An than the Intellectual capital consist of VA has effect the Return on asset, and VACA,VAHU, STVA has no effect of Return on Asset, the second proxcied financial performance of Intellectual capital has no effect to Return on Equity. And as well as Good Corporate governance, Corporae Social Responsibility and intellectual capital simultaneously do effect the Financial performace proxied by Return on Asset an Return on Equity.

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22

Igumnov, O. A. "Russian organizations social capital formation internal factors." Moscow State University Bulletin. Series 18. Sociology and Political Science 27, no. 1 (February 26, 2021): 263–78. http://dx.doi.org/10.24290/1029-3736-2021-27-1-263-278.

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The article presents the results of Russian organizations social capital formation internal factors studies. This problem is considered from the conceptual-theoretical model proposed by the author point of view which assumes to consider social capital as a specific management resource the formation of which is influenced by a set of external and internal factors.The author notes a certain inconsistency of the research in particular heterogeneity of social groups which negatively affects the formation of organizational social capital due to the lack of a general tendency to pro-social behavior.The analysis of the structural aspect of social capital using data on social networks reflects to a greater extent its relational component characterizing social networks in terms of content and strength of connections.The article highlights the typical limitations of studies (such as indicators limitation, incompleteness of coverage of social capital different aspects, the aspiration to consider the organizational social capital as the sum of the individual capitals, insufficient sample sizes) contributing to their fragmentation and the narrative.The author notes the special role of corporate social responsibility system and social policy as a factors in organization social capital formation process. Corporate culture is defined as a factor of social capital formation as well. It is considered as an independent component of organization functioning.

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23

Andersen, Angela, Alexandre Garel, Aaron Gilbert, and Alireza Tourani-Rad. "Disentangling Director Attributes: Human Capital versus Social Capital of Directors." Journal of Risk and Financial Management 15, no. 8 (July 29, 2022): 336. http://dx.doi.org/10.3390/jrfm15080336.

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This study seeks to disentangle the human capital and the social capital of directors to improve our understanding of the value that directors bring to their boardroom. Employing social network analysis (SNA) to measure the social capital of directors and using a unique and comprehensive sample of New Zealand publicly listed firms over the period of 2000–2015, we find a positive and significant relationship between the human capital and the social capital of directors, where the human capital appears to predict changes in social capital. We contend that the growing literature in the area of corporate finance and governance investigating the impact of characteristics of directors on corporate outcomes, need to take note of the complementary impact that social capital can have in addition to human capital.

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24

Nuryaman, Saphira Oktaviana Saleh, and Mohd Haizam Mohd Saudi. "The Effects of Capital Structure and Corporate Social Responsibility towards Firm’s Value." International Journal of Psychosocial Rehabilitation 24, no. 02 (February 13, 2020): 3587–94. http://dx.doi.org/10.37200/ijpr/v24i2/pr200679.

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25

Orekhova, Svetlana, Vera Zarutskaya, and Yulia Bausova. "Social capital in the system of corporate sustainability." E3S Web of Conferences 208 (2020): 07004. http://dx.doi.org/10.1051/e3sconf/202020807004.

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Social capital is a key factor in corporate sustainability in the ecosystem era. Analysis of the theoretical background reveals that social capital can function at all levels of economy – from the individual to the state. Therefore, social capitalis on the one hand an independent resource generating income. On the other hand, social capital provides access to the ecosystem actors’ resources.Oftentimes stakeholders underestimate social capital because of its intrinsic “public good” quality and limit investment in it. The ecosystem social capital structure includes several dimensions. The elements of each dimension are applied to strengthen the performance of corporate sustainability indicators.

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26

Altuner, Dogan, Saban Çelik, and Tuna Can Güleç. "The linkages among intellectual capital, corporate governance and corporate social responsibility." Corporate Governance 15, no. 4 (August 3, 2015): 491–507. http://dx.doi.org/10.1108/cg-04-2014-0044.

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Purpose – The purpose of present study is to explore the linkages among Intellectual Capital (IC), Corporate Governance (CG) and Corporate Social Responsibility (CSR) through direct and indirect empirical inquiry. Design/methodology/approach – The main setting is designed for exploring the relationship among IC, CG and CSR. Therefore, these three constructs are examined directly in which their statistical relation is evaluated among themselves and indirectly in which their possible effects are examined onto firms’ unsystematic factors such as cash flow, short-term solvency, long-term solvency, profitability and asset utilization. Findings – Empirical investigation is conducted on manufacturing firms listed in Istanbul Stock Exchange from 2007 to 2011. Empirical results do support a positive relationship among these important constructs. Research limitations/implications – The empirical research is carried out in manufacturing firms only. Originality/value – IC, CG and CSR are three demanding research areas to study. This is the first attempt here to examine their possible linkages based on so-called direct and indirect empirical inquiries. The primary reason behind this attempt is that these concepts are assumed to be important for all stakeholders.

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27

Gangi, Francesco, Dario Salerno, Antonio Meles, and Lucia Daniele. "Do Corporate Social Responsibility and Corporate Governance Influence Intellectual Capital Efficiency?" Sustainability 11, no. 7 (March 29, 2019): 1899. http://dx.doi.org/10.3390/su11071899.

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Using a large sample of public firms in 51 countries during the period from 2010 to 2015 and a two-stage least squares (2SLS) regression with an instrumental variable (IV), this study investigates how corporate social responsibility (CSR) and corporate governance (CG) mechanisms interact to influence a firm’s intellectual capital (IC) efficiency. The empirical results reveal that CSR engagement and CG structures influence the firm efficiency in managing IC. This study contributes to managerial practice by demonstrating the causal effect of CSR on value-added intellectual capital (VAIC) measures and the positive impact of CG on both CSR engagement and the efficiency with which firms manage their IC. Furthermore, the current study provides an additional understanding of the relationship among CSR engagement, CG practices, and the determining factors of IC efficiency within a comprehensive framework.

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Glińska-Neweś, Aldona, and Joanna Górka. "Capabilities of Corporate Volunteering in Strengthening Social Capital." Sustainability 12, no. 18 (September 11, 2020): 7482. http://dx.doi.org/10.3390/su12187482.

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Corporate volunteering is becoming increasingly popular among the ways that companies manifest their social responsibility. Its popularity is due to the variety of benefits it brings to all parties. Among other things, it is capable of strengthening social capital, although specific phenomena and processes related to this remain largely unexplored. The aim of the paper is to identify how the frequency and intensity of contacts between volunteers and beneficiaries affect social capital building. The empirical study was based on a qualitative research approach and conducted in the form of individual semi-structured interviews with employees responsible for corporate volunteering in their companies. The results of the study suggest that corporate volunteering strengthens social capital regardless of the extent to which volunteers have contact with the beneficiaries of their volunteering work. However, the frequency and intensity of this contact may affect specific dimensions of social capital, leading to the strengthening of bonding social capital and/or bridging social capital.

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29

Marchyta, Nony Kezia, and Njo Anastasia. "PERAN INTELLECTUAL CAPITAL DALAM PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP FINANCIAL PERFORMANCE." JOURNAL OF APPLIED BUSINESS ADMINISTRATION 5, no. 1 (March 31, 2021): 10–16. http://dx.doi.org/10.30871/jaba.v4i2.2131.

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Tujuan penelitian ini untuk mengetahui pengaruh langsung dari corporate social responsibility (CSR) terhadap financial performance, serta pengaruh tidak langsung corporate social responsibility terhadap financial performance melalui intellectual capital sebagai variabel mediasi. Pengolahan data menggunakan software Smart PLS. Data penelitian ini berasal dari laporan tahunan masing-masing perusahaan yang tergolong subsektor bank dan terdaftar pada Bursa Efek Indonesia periode 2011-2018. Data kuantitatif sekunder tersebut dihitung menggunakan rumus Corporate Social Disclosure Index sebagai indikator CSR, Value Added Intellectual Coefficient (VAICTM) sebagai indikator intellectual capital, Tobin’s Q sebagai indikator financial performance. Hasil penelitian ini membuktikan adanya pengaruh positif dari corporate social responsibility terhadap financial performance, corporate social responsibility terhadap intellectual capital, dan intellectual capital terhadap financial performance.

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30

Muthuri, Judy N., Dirk Matten, and Jeremy Moon. "Employee Volunteering and Social Capital: Contributions to Corporate Social Responsibility." British Journal of Management 20, no. 1 (March 2009): 75–89. http://dx.doi.org/10.1111/j.1467-8551.2007.00551.x.

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31

Raluca Gh. Popescu and Popescu. "An Exploratory Study Based on a Questionnaire Concerning Green and Sustainable Finance, Corporate Social Responsibility, and Performance: Evidence from the Romanian Business Environment." Journal of Risk and Financial Management 12, no. 4 (October 18, 2019): 162. http://dx.doi.org/10.3390/jrfm12040162.

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Green and sustainable finance, corporate social responsibility and financial and non-financial performance are attracting widespread interest due to the challenging times that the business environment is currently facing. Moreover, green and sustainable finance, corporate social responsibility, and intellectual and human capital have become central issues in measuring organizations’ success, competitive advantage and influence on the marketplace. This scientific paper seeks to address the relationship between corporate social responsibility, intellectual capital and performance, providing valuable insights and relevant evidence from a Romanian business environment. The questionnaire method was used for the targeted research objectives, which referred to: (a) Romanian organizations and local community understanding of green and sustainable finance, corporate social responsibility and intellectual capital; (b) corporate social responsibility actions taken by Romanian organizations and the local community; (c) main drivers of corporate social responsibility and intellectual capital in Romanian organizations; and (d) ways to enhance financial and non-financial performance of Romanian organizations with the aid of corporate social responsibility and intellectual capital. The findings support the idea of a strong relationship between corporate social responsibility, intellectual capital and performance in the Romanian business environment. Our work shows that, broadly speaking, Romanian entities operate on a socially responsible level, being aware of the importance and the advantages brought by both corporate social responsibility and intellectual capital when it comes to enhancing profit, productivity and performance. Our results are highly encouraging and may be validated by a larger sample size.

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Chircop, Justin, Michele Fabrizi, Elisabetta Ipino, and Antonio Parbonetti. "Does social capital constrain firms’ tax avoidance?" Social Responsibility Journal 14, no. 3 (August 6, 2018): 542–65. http://dx.doi.org/10.1108/srj-08-2017-0157.

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Purpose This paper aims to investigate whether the level of social capital of the region in which a firm is headquartered affects its tax avoidance activities. Social capital can be defined as the mutual trust in society and literature shows that firms headquartered in high social capital regions exhibit higher level of corporate social responsibility. Recent research suggests that some stakeholders consider tax avoidance as a socially irresponsible and illegitimate activity, whereas others deem corporate tax payments as detrimental to social welfare because they hurt economic development. Building on this debate, the relationship between social capital and tax avoidance is empirically investigated. Design/methodology/approach A sample of 52,962 firm-year observations over the period 1990-2014 was used to empirically investigate the relationship between social capital and tax avoidance. Findings Consistent with the idea that managers consider corporate tax payments as a socially responsible action, evidence was found that firms headquartered in areas with high social capital engage significantly less in tax avoidance activities. It was also documented that the negative impact of social capital on tax avoidance is stronger in the presence of high religiosity, high corporate performance and lower sensitivity of CEO’s compensation to stock volatility. Originality/value This paper extends research on social capital and improves the understanding of the effect of the social environment on managerial decision. Importantly, by studying the relationship between social capital and tax avoidance, the authors add to the recent debate on companies’ perception of the desirability of tax avoidance activities from a social viewpoint.

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Idun, Anthony Adu-Asare, and Joshua Gamado. "Corporate Social Responsibility and Access to Finance." Journal of Business and Enterprise Development (JOBED) 8 (February 24, 2021): 206–40. http://dx.doi.org/10.47963/jobed.v8i0.123.

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This study investigates the relationship between corporate social responsibility (CSR) and access to finance, using data from companies listed on the Ghana Stock Exchange (GSE). The study adopted multiple regression in investigating the relationship between corporate social responsibility (CSR) in terms of profitability (measured by return on equity – ROE) and philanthropy (measured by corporate social responsibility disclosures – CSRED), and access to finance (measured by growth in equity, retained earnings, debt and working capital). Economic responsibility and access to finance measured by growth in retain earnings are negatively and insignificantly associated. Discretionary responsibility has positive and significantly relationship with growth in equity capital. Again, economic responsibility is negatively and insignificantly related to growth in debt stock, while discretionary responsibility is positively and significantly associated with growth in debt stock. Finally, economic responsibility is negatively related to growth in working capital, while discretionary responsibility is positively related to growth in working capital, but both cases are significant. The study encourages firms to embark on higher-level social responsibility since that can alleviate access to finance challenges faced by firms.

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34

Liang, Xueji, and Hongbiao Du. "Regional Income Inequality, Social Capital and Corporate Giving." Academy of Management Proceedings 2021, no. 1 (August 2021): 14642. http://dx.doi.org/10.5465/ambpp.2021.14642abstract.

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35

Preston, Lee E. "Reputation as a source of corporate social capital." Journal of General Management 30, no. 2 (December 2004): 43–50. http://dx.doi.org/10.1177/030630700403000204.

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36

Bian, Yanjie, Juan Xie, Yang Yang, and Mingsong Hao. "Local embeddedness, corporate social capital and Chinese enterprises." Chinese Management Studies 13, no. 4 (November 4, 2019): 860–76. http://dx.doi.org/10.1108/cms-08-2018-0644.

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Purpose The purpose of this study is to examine the impact of corporate social capital and local embeddedness on perceived business performance of Chinese enterprises operating overseas, whose recent growth resulted from the Belt and Road Initiative. Design/methodology/approach This study reports the results of a sample of 83 Shaanxi outward foreign direct investment (FDI) firms operating in Africa, Asia, Australia, Europe and North America. In-depth interviews with a few sampled firms are used to develop the survey questionnaire and help interpret the results of statistical analysis. Findings This study proposes two hypotheses and both are supported by the data. First, corporate social capital is a three-dimensional concept, covering governmental, market and personal sources with each source making an equal, positive effect on perceived overseas performance of the surveyed firms. Second, these firms do better when having developed a higher degree of local embeddedness, a measure on local channels used to obtain information and mobilize resources. While local embeddedness indeed mediates some effect of corporate social capital, both variables have shown direct impact on performance. Research limitations/implications Reported findings are from a small sample of 83 firms in an inland Chinese province, and business performance is measured by subjective evaluation rather than economic output. Practical implications The practical implication is that a Chinese FDI firm is expected to maintain all three relational channels – governmental, market and interpersonal – because the firm can gain different kinds of information and resources from these sources and each channel is necessary and equally important for the firm’s development. Importantly, it needs a different strategy to maintain and best use each channel. For the Belt and Road Initiative to be effective, China must establish platforms through which enterprises can strengthen and reconfigure their corporate social capital, as well as to cultivate and sustain their local networks in foreign destinations.

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Li, Jiu-Jin, Chang Xu, Hung-Gay Fung, and Kam C. Chan. "Do venture capital firms promote corporate social responsibility?" International Review of Economics & Finance 71 (January 2021): 718–32. http://dx.doi.org/10.1016/j.iref.2020.10.012.

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Yang, Shenggang, Feiying He, Qi Zhu, and Shihao Li. "How does corporate social responsibility change capital structure?" Asia-Pacific Journal of Accounting & Economics 25, no. 3-4 (July 31, 2017): 352–87. http://dx.doi.org/10.1080/16081625.2017.1354710.

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Richardson, Alan J., Michael Welker, and Ian R. Hutchinson. "Managing Capital Market Reactions to Corporate Social Resposibility." International Journal of Management Reviews 1, no. 1 (March 1999): 17–43. http://dx.doi.org/10.1111/1468-2370.00003.

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Ferris, Stephen P., David Javakhadze, and Tijana Rajkovic. "CEO social capital, risk-taking and corporate policies." Journal of Corporate Finance 47 (December 2017): 46–71. http://dx.doi.org/10.1016/j.jcorpfin.2017.09.003.

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Neno, Neno, and Wiwit Irawati. "PENGARUH CORPORATE SOCIAL RESPONSIBILITY, CAPITAL INTENSITY, DAN CORPORATE GOVERNANCE TERHADAP AGRESIVITAS PAJAK." JURNAL AKUNTANSI BARELANG 6, no. 2 (July 2, 2022): 35–50. http://dx.doi.org/10.33884/jab.v6i2.5499.

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This study aims to determine the effect of Corporate Social Responsibility, Capital Intensity, and Corporate Governance on Tax Aggressiveness in Non-Cyclical Consumer Manufacturing Companies Listed on the Indonesia Stock Exchange in 2016-2020. The population in this study used manufacturing companies in the Consumer Non-Cyclical sector as many as 93 companies. The sampling method in this study used a purposive sampling method, in order to obtain a sample of 15 manufacturing companies in the Consumer Non-Cyclicals sector. Sources of data used in this study is secondary data. Data analysis was performed using Eviews 9. The results of the simultaneous study of Corporate Social Responsibility, Capital Intensity, independent commissioners and audit committees have an effect on tax aggressiveness. Partially Corporate Social Responsibility has a significant and negative effect on tax aggressiveness, Capital Intensity, independent commissioners and audit committees have no significant effect on tax aggressiveness.

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Putri, Nadia Azalia, Tatang Ary Gumanti, Isti Fadah, and Supriyadi Supriyadi. "Do Intellectual Capital, Corporate Social Responsibility, and Good Corporate Governance Affect Indonesia's Mining Companies Value?" Accounting and Finance Review (AFR) Vol.2(2) Apr-Jun 2017 2, no. 2 (March 12, 2017): 57–63. http://dx.doi.org/10.35609/afr.2017.2.2(8).

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Objective - The purpose of this study was to analyze the effect of Intellectual Capital (IC), Corporate Social Responsibility (CSR) disclosure, and Good Corporate Governance (GCG) on the value of mining companies (as measured by Tobin's Q) listed in Indonesia Stock Exchange period 2011-2015. Methodology/Technique - Intellectual capital was measured by Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA). CSR disclosure was measured using Global Reporting Initiative index. GCG was proxied using independent commissioner, managerial ownership, audit committee, and institutional ownership. Empirical analysis was conducted using linear multiple regression analysis. The samples consisted 15 mining firms. Findings - The results showed that VACA, VAHU, and institutional ownership had a positive and significant effect on company value. STVA and independent commissioner have a positive but insignificant effect on company value. Audit committee and managerial ownership have a negative and insignificant effect on company value. Novelty - The study suggests managers to improve the company value by investing IC subcomponents; that is, physical capital and human capital and also add the number of shares held by institutions. Type of Paper: Empirical Keywords: Company Value; Corporate Social Responsibility; Good Corporate Governance; Intellectual Capital. JEL Classification: M14, M41, M51

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Setiyowati, Supami Wahyu, and Mardiana Mardiana. "HUBUNGAN INTELLECTUAL CAPITAL, CORPORATE SOCIAL RESPONSIBILTY DAN CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN." El Dinar 8, no. 2 (October 28, 2020): 87–99. http://dx.doi.org/10.18860/ed.v8i2.9188.

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Financial performance is an achievement obtained by companies, especially in the financial statements contained in financial reports for a certain period. The purpose of this study is to determine the relationship between intellectual corporate social responsibility (CSR) and corporate governance (CG) on financial performance in Islamic banking companies. This research is a quantitative research. Using purposive sampling. The population of Islamic banking companies is on the Indonesia Stock Exchange for the period 2014-2018. The sample is 6 Islamic banking companies. The data analysis technique uses multiple regression. The results showed that simultaneously and partially intellectual capital, corporate social responsibility, and corporate governance influenced financial performance. The conclusion is that the higher the intellectual capital, the higher the financial performance. The increased disclosure of corporate social responsibility shows an increase in financial performance. Implementation of corporate governance improves financial performance. Advice for investors and potential investors to see an increase in intellectual capital, disclosure of corporate social responsibility and corporate governance before investing to see the company's overall performance to benefit

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Septiana, Amelia, Sukamto Sukamto, and Wiwin Wahyuni. "Pengaruh Intellectual Capital Dan Pengungkapan Corporate Social Responsibility Terhadap Return Saham." Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi 17, no. 1 (April 29, 2021): 68. http://dx.doi.org/10.30742/equilibrium.v17i1.1449.

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This research aimed to look at the impact of Intellectual Capital and Corporate Social Responsibility Disclosure on the stock returns of manufacturing companies. Intellectual Capital, as measured by the Public-VAIC (Value Added Intellectual Coefficient) model of the company's three key resources (human capital, structural capital, and customer capital), and Corporate Social Responsibility Transparency, as measured by the CSRDI, were the independent variables in this analysis. Stock Return is the dependent variable. An empirical study is what this form of research is. Purposive sampling is used to pick the samples. In this analysis, 80 manufacturing companies that were listed on the Indonesia Stock Exchange (IDX) in 2018 were used as a sample. The findings revealed that Intellectual Capital had a substantial impact on stock returns, while Corporate Social Responsibility Disclosure had no impact.

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Dumanauw, Olive Gracely, and I. Gusti Ngurah Agung Suaryana. "Intellectual Capital, Good Corporate Governance, Pengungkapan Corporate Social Responbility dan Kinerja Keuangan Perusahaan." E-Jurnal Akuntansi 31, no. 3 (March 25, 2021): 635. http://dx.doi.org/10.24843/eja.2021.v31.i03.p09.

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This study was conducted to examine the effect of intellectual capital, good corporate governance and disclosure of corporate social responsibility on the financial performance of companies listed on the Indonesia Stock Exchange for the 2014-2016 period. This research is associative research. The population of this study was 90 companies and was observed during 2014 to 2016. The sampling technique used in this study was purposive sampling. Based on this technique, 30 companies were obtained as samples. The data collection method used in this study is a non-participant observation method. The researcher used multiple linear regression as an analysis technique. Based on the results of the analysis, it can be concluded that Intellectual Capital has no effect on financial performance, good corporate governance and disclosure of corporate social responsibility influences financial performance. Keywords: Intellectual Capital; Good Corporate Governance; Corporate Social Responsibility; Financial Performance.

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Lee, Yongdae, and Chisongon Lee. "The Effect of Corporate Social Responsibility on Corporate Performance and Capital Costs." Asia-Pacific Journal of Business & Commerce 13, no. 1 (March 31, 2021): 74–102. http://dx.doi.org/10.35183/ajbc.2021.03.13.1.74.

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Viswanathan, Lakshmi. "Corporate Social Responsibility and Corporate Financial Performance: Evidence from Indian Capital Market." Asian Journal of Empirical Research 6, no. 9 (December 17, 2016): 240–48. http://dx.doi.org/10.18488/journal.1007/2016.6.9/1007.9.240.248.

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The concept of corporate social responsibility (CSR) is welcomed with more enthusiasm in recent years. The present study, is a four phase investigation of the corporate financial performance of socially responsible firms relative to other firms, listed in Bombay Stock Exchange. We start with a comparative analysis of financial performance of CSR and non-CSR firms and then proceed to explore industry-specific effects. After identification of significant factors contributing to financial performance, we conduct an analysis to check for the feed-back effect on CSR using Probit model. We also compute the probability with which a firm is more likely to adopt CSR due to improvement in any of the significant factors.

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Firmansyah, Amrie, and Yusuf Yusuf. "The Value Relevance of Corporate Disclosures: Social Responsibility, Intellectual Capital, Corporate Governance." Assets: Jurnal Akuntansi dan Pendidikan 9, no. 1 (April 27, 2020): 61. http://dx.doi.org/10.25273/jap.v9i1.5128.

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<p class="JurnalASSETSABSTRAK">ABSTRACT</p><p>This study is aimed to investigate the relationship of corporate social responsibility, intellectual capital, and corporate governance on value relevance. The sample employed in this research is manufacturing companies listed on the IDX using secondary data from financial statements and annual reports from 2014 to 2016. The sample was selected by using a purposive sampling method with the number of samples amounted to 159 firm-year. The results of this study suggest that corporate social responsibility and intellectual capital disclosure are not associated with value relevance. Meanwhile, corporate governance is positively associated with value relevance.</p><p class="JurnalASSETSABSTRAK"><em>ABSTRAK</em><em></em></p><p><em>Penelitian ini bertujuan untuk menginvestigasi pengaruh tanggung jawab sosial perusahaan, modal intelektual, dan tata kelola perusahaan terhadap relevansi nilai. Sampel penelitian ini menggunakan perusahaan manufaktur yang terdaftar di BEI berupa data sekunder dari laporan keuangan dan laporan tahunan dari 2014 hingga 2016. Sampel dipilih dengan menggunakan metode purposive sampling dengan jumlah sampel berjumlah 159 firm-year. Hasil penelitian ini menunjukkan bahwa tanggung jawab sosial perusahaan dan pengungkapan modal intelektual tidak berpengaruh terhadap relevansi nilai. Sementara itu, tata kelola perusahaan berpengaruh positif terhadap relevansi nilai.</em></p>

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Hediger, Werner. "Welfare and capital-theoretic foundations of corporate social responsibility and corporate sustainability." Journal of Socio-Economics 39, no. 4 (August 2010): 518–26. http://dx.doi.org/10.1016/j.socec.2010.02.001.

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HASAN, IFTEKHAR, CHUN-KEUNG STAN HOI, QIANG WU, and HAO ZHANG. "Does Social Capital Matter in Corporate Decisions? Evidence from Corporate Tax Avoidance." Journal of Accounting Research 55, no. 3 (January 17, 2017): 629–68. http://dx.doi.org/10.1111/1475-679x.12159.

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