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Diaz-Becerra, Oscar Alfredo, Claudia Leon-Chavarri et Brenda Gabriela Ampuero-Alfaro. « An analysis of the content and quality of corporate sustainability reports according to GRI standards in peruvian mining companies supervised by the SMV in 2018 : deficiencies and opportunities ». Revista Contemporânea de Contabilidade 18, no 47 (30 avril 2021) : 140–54. http://dx.doi.org/10.5007/2175-8069.2021.e77331.
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Corporate sustainability has become a distinctive factor of global leaders, who communicate sustainable development actions using corporate sustainability reports (CSR) in accordance with international reporting standards such as GRI. In Latin America there is a high variability in their adoption and the Peruvian mining sector has been facing credibility problems due to the incidence of socio-environmental conflicts in its projects, despite its recent consistency in the presentation of CSR. A statistical analysis of a sample of mining companies that submitted their CSR to the SMV in 2018 showed that half of them complied with presenting CSR; nonetheless, GRI principles are not strictly followed. Reports stress the social pillar over the environmental and economic ones; with an imbalance between positive, neutral and negative actions; and do not present their sources to make data auditable. An opportunity is presented for the creation of a specialized area in the SMV to review CSR.
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Resnawaty, Risna. « Empowered Community vs Dependent Community : Corporate Social Responsibility (CSR) Implications by Mining Companies in South Sumatra Province ». Mediterranean Journal of Social Sciences 8, no 5-1 (1 juillet 2017) : 69–78. http://dx.doi.org/10.2478/mjss-2018-0098.
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Abstract Mining business actors have an obligation to maintain the sustainability of the surrounding environment, both in the physical and the social environment. Coal mining extraction activities are closely related to the exploration and exploitation of natural resources. This activity is in contact with the interests of the surrounding community, in particular with the negative impact caused. Mining companies in Indonesia are bound by the Mineral and Coal Mining Act no. 4 of 2009 to carry out community development and empowerment. Under the law, the companies are required to implement Corporate Social Responsibility (CSR). Through the implementation of CSR is expected the company can provide a positive change for the survival of communities around the mining area. PT BARA is one of mining companies that had been implementing CSR since 1983. As a state-owned company PT. BARA has various binding regulations in the implementation of CSR. The regulation comes from the central government as well as the local government in which PT. BARA does its mining business. Every year PT BARA releases an enormous amount of CSR funds, but the surrounding community is still in a state of poverty. It turns out that the problem does not stop on poverty at all. The community becomes very dependent on the company's assistance. The purpose of the CSR program is to develop and empower the community has not been able to achieve the goal. This dependence is caused by various reasons such as CSR policies of companies as well as government and CSR implementation on society.
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Singal, Ajay K. « CSR Initiatives and Practices : Empirical Evidence From Indian Metal and Mining Companies ». SAGE Open 11, no 3 (juillet 2021) : 215824402110326. http://dx.doi.org/10.1177/21582440211032674.
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This study investigates the corporate social responsibility (CSR) discourse on community and environment by Indian metal and mining (extractive) sector. Specifically, we examine the change in internal governance and external implementation mechanisms in response to affirmative CSR policy actions. Applying text network analysis technique on CSR related expenditures provided in the annual reports and CSR annexures (2014–2018), our study reveals that CSR discourse of extractive firms improved significantly and became more focused after the introduction of post-affirmative policy. CSR initiatives in the extractive sector are primarily focused toward local social development, with little emphasis on the environmental sustainability. Furthermore, companies have adopted two-tier governance structures for managing CSR. The top tier comprises board members who formulate the CSR programs, while the second tier has executives responsible for the implementation. Another tier of governance involving local domain experts is emerging. The three-tier implementation mechanisms give firms a tighter control on spending and enhance the effectiveness of initiatives. We present the results visually in the form of network graphs.
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Setiawan, Temy, Nicholas Jonathan et Kurniawati Kurniawati. « INDICATOR DEVELOPMENT AND QUALITY OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE FOR THE MINING INDUSTRY IN INDONESIA (Qualitative Study During Observation Period 2017-2019) ». Media Riset Akuntansi, Auditing & ; Informasi 22, no 2 (11 novembre 2022) : 285–300. http://dx.doi.org/10.25105/mraai.v22i2.12491.
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Disclosure of corporate social responsibility (CSR) is increasing in urgency because demands for legitimacy are increasing. Companies can disclose their CSR through annual reports or sustainability reports. This study aims to provide information on how many companies have disclosed CSR in their sustainability reports, the average extent of disclosure in annual reports and sustainability reports, which indicators are predominantly disclosed and which disclosures are limited. This research is a descriptive qualitative study using secondary data taken from the website company's official in the form of an annual report and a sustainability report and then analyzed by reference to the GRI-G4 and/ or GRI-standards using quantitative and qualitative content analysis techniques. The result of the research is that the company disclosure of CSR using sustainability reports is only 20%; and the rest is still in the annual report. General indicators disclosed based on GRI-G4 and GRI-standard are positive and non-monetary disclosures, especially on sensitive indicators because they are private to the company. This study also provides a qualitative measurement (measurement of variety) of CSR disclosure involving tables/ photos/ diagrams in addition to general narrative disclosures in quantitative content analysis techniques as a new measurement nowadays. Keywords: GRI-Standard; GRI-G4; CSR disclosure, a qualitative content analysis technique
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Candra Puspita Ningtyas, Makmur Kambolong et Munawir Makmur. « IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY STUDI PADA PT. ANEKA TAMBANG Tbk. UBPN SULAWESI TENGGARA ». Journal Publicuho 5, no 4 (28 novembre 2022) : 1091–112. http://dx.doi.org/10.35817/publicuho.v5i4.50.
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Corporate Social Responsibility (CSR) is very important for companies, especially by companies whose operational activities have an impact on the community and the surrounding environment. Especially mining companies are important to carry out CSR programs. CSR implementation is carried out as a form of corporate social responsibility. This research provides an overview of the implementation of Corporate Social Responsibility (CSR) implemented by PT.Antam, Tbk. Explained in the study of literature from the economic , social, and environmental aspects. The realization of CSR in the economic aspect is realized by PT. Antam, Tbk by contributing to the community and the Government which aims to increase the economic independence of sustainability and prosperity and contribute to the Government through the payment of non-tax state revenues (PNBP), taxes, and royalties amounting to Rp758.81 billion. Efforts to combat poverty in the Company's operational areas are realized in the Partnership Program in the form of capital assistance to foster partners. Enviromental aspects by ANTAM implements Good Mining Practice covering aspects healthy and work safety, environment responsibility, community development, post mining plan. CSR Antam is important because in addition to building a positive image by company for the welfare of the community so that there is a harmonious relationship between the company and the community as part of the stakeholder.
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Davianti, Arthik, et Octasari Anggi Putri. « GRI 306 (2016) : Praktik Pengungkapan Pengelolaan Limbah Pada Industri Tambang Sektor Logam dan Mineral ». Owner 6, no 2 (29 mars 2022) : 1586–96. http://dx.doi.org/10.33395/owner.v6i2.796.
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This research aim of learning about the disclosures made in the sustainability report based on GRI standards on the company’s CSR activities that focus on waste management. Case occur as a result of inappropriate waste management, especially in the mining industry which has a negative impact on society and the environment. This makes waste management practices as the company's focus related to CSR activities disclosed through sustainability reports according to GRI standards interesting to study. This research applies a qualitative approach using content analysis techniques that focus on the subject and context classified through keywords known as disclosure groups. This study focuses on the metal and mineral sector mining industry listed on the Indonesian stock exchange, especially companies that publish sustainability reports according to GRI standards for the 2018-2020 period. The results of this research are in line with the stakeholder’s theory with show indicate that based on the disclosure group, most of the observed companies have implemented waste management and have made CSR disclosures according to the GRI 306:2016 standards,as a form of corporate responsibility. In conclusion, companies that published sustainability reports based on the GRI standards presented the reports that were complete, informative, and comprable. Accordingly, companies can increase the disclosure of CSR activities especially in term of waste management, to meet the needs of stakeholders.
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Mganda, Veri. « CHALLENGES ON THE PRACTICES OF CORPORATE SOCIAL RESPONSIBILITY IN THE MINING SECTOR IN TANZANIA : THE CASE STUDY OF BULYANHULU AND GEITA GOLD MINE ». Business Education Journal 2, no 1 (25 octobre 2016) : 1–14. http://dx.doi.org/10.54156/cbe.bej.2.1.84.
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Corporate Social Responsibility (CSR) is important and strategic businesses practice which is not only beneficial to the community, corporate shareholders and other stakeholders but also to corporate sustainability. Corporate Social Responsibility in the mining sector calls for an inclusion of social and environmental issues while pursuing economic prosperity of that particular country. For a country endowed with minerals like Tanzania, stringent regulations are needed. Incompetence of the managerial practice to implement CSR in their on-going operations, international capital and global companies have been identified as major causes for environmental pollution and growing environmental activism. There is a wide criticism among stakeholders in the sector demanding to develop plans and establish a clear strategy so as to reverse the current practices where CSR is simply being applied as a branding and marketing strategy by these companies. The literature review especially on the mining sector hardly revealed any impressive implementation and compliance requirements for CSR, particularly from environmental perspective for the best of national interests. Therefore this study examines the challenges in the practices for CSR from the environmental perspective in the mining sector in Tanzania. The methodology used in the study is meta-analysis in which various studies on CSR implementation have been reviewed. The findings on the ground indicate that there are serious challenges to comply with CSR in protecting the environment. Conclusions drawn have relevance for the real life systems and academia, particularly on integrating responsible leadership and ethical thinking in business curricular
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Sharma, Anuj, Kapil Kaushik, Prakash Awasthy et Abhishek Gawande. « Leveraging Text Mining for Trend Analysis and Comparison of Sustainability Reports : Evidence from Fortune 500 Companies ». American Business Review 25, no 2 (16 novembre 2022) : 416–38. http://dx.doi.org/10.37625/abr.25.2.416-438.
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In the recent upsurge in environmental concerns, business sustainability has become more prominent than ever. Organizations worldwide are expected to function sustainably, causing the least negative impact on the environment and promoting harmony among the firm, environment, and society. Most firms report their actions related to sustainability in corporate social responsibility (CSR) reports. This research aims to understand and analyze contemporary trends in CSR reports by Fortune 500 companies using text mining. It compares how the focus of sustainability reports varies across countries and industries along key dimensions of sustainability (i.e., environmental, economic, social, and government). Findings from the study suggest variations in the focus of sustainability reports based on various factors, such as country of origin and company size, sector, and tenure, on the Fortune 500 list. Thus, it helps to gain a deeper understanding of the company’s motivations for focusing on various dimensions of corporate sustainability.
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Olanipekun, Ayokunle Olubunmi, Olalekan Shamsideen Oshodi, Amos Darko et Temitope Omotayo. « The state of corporate social responsibility practice in the construction sector ». Smart and Sustainable Built Environment 9, no 2 (11 décembre 2019) : 91–111. http://dx.doi.org/10.1108/sasbe-11-2018-0056.
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Purpose The development of corporate social responsibility (CSR) in the construction sector is slow, thereby leaving many opportunities for further development. To enable operators in the construction sector to effectively capitalise on the opportunities to promote the development of CSR in the sector, this study employs the practice viewpoint to take the stock of CSR activities in the sector. The purpose of this paper is to reveal the state of CSR practice in the construction sector. The study also draws from the development of CSR in the manufacturing, mining and banking sectors to inform the state of CSR practice in the construction sector. Design/methodology/approach This study carries out a systematic literature review of 56 journal publications that were published between the year 2000 and 2016. The deductive coding of the publications was done to identify four themes of CSR research that constitute the practice view of the state of CSR in the construction sector. Findings The implementation of CSR is the major emphasis in the state of CSR practice in the construction sector. The implementation of CSR is wrapped in the perception of operators about CSR potentials, dimensions of CSR implemented, strategies for implementation and the effects of the implemented CSR practices on performance. The sector characteristics and organisational structure are attributes for comparing the CSR practices between the construction sector and the manufacturing, mining and banking sectors. Originality/value This study provides a researchers’ view of the state of CSR in the construction sector. Additionally, the study draws from the development of CSR in the manufacturing, mining and banking sectors to inform the state of CSR practice in the construction sector.
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Zainuddin Rela, Iskandar, Abd Hair Awang, Zaimah Ramli, Yani Taufik, Sarmila Md Sum et Mahazan Muhammad. « Effect of Corporate Social Responsibility on Community Resilience : Empirical Evidence in the Nickel Mining Industry in Southeast Sulawesi, Indonesia ». Sustainability 12, no 4 (13 février 2020) : 1395. http://dx.doi.org/10.3390/su12041395.
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Mining is an important industry in Indonesia. A nickel mining company has operated for almost 45 years. It has managed corporate social responsibility (CSR) programmes in the neighbouring local community. In addition to the environmental conservation and mitigation, as well as socioeconomic enhancement, the CSR is expected to nurture resilience in the local communities. This study’s goal is to examine the effect of CSR on community resilience (COM-R) in the surrounding community. To analyse the effect of CSR practise on COM-R, Partial Least Squares -Structural Equation Model (PLS-SEM) is used. Results show that CSR has a positive effect on and a significant relationship with COM-R. Results also indicate that CSR’s contribution to COM-R enhances community collective efficacy, community action, and adaptation. Thus, the verified CSR and COM-R model benefits other researchers, companies, and governments to be further explored.
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Talbot, David, et Guillaume Barbat. « Water disclosure in the mining sector : An assessment of the credibility of sustainability reports ». Corporate Social Responsibility and Environmental Management 27, no 3 (9 décembre 2019) : 1241–51. http://dx.doi.org/10.1002/csr.1880.
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Arinnis, Nisya Medina, Cahyaningratri Cahyaningratri et Priyotomo Priyotomo. « The Effectiveness of CSR Implementation in the Upstream Supply Chain of Mining Industry : A Stakeholders' Perspective ». Research Horizon 2, no 6 (22 décembre 2022) : 568–86. http://dx.doi.org/10.54518/rh.2.6.2022.568-586.
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The case study has derived from an Indonesian geothermal company established in 2008 that focused on one of its projects located in a mining site at Muara Laboh, Solok Selatan, Sumatra Barat, Indonesia. The purpose of this research is to identify the nature and form of Corporate Social Responsibility (CSR) initiatives conducted by the company at the Muara Laboh site; determine stakeholder contribution to the sustainability of CSR outcomes; analyse the relationship between stakeholders and the company; analyse the expectation differences between the company, stakeholder, and CSR/Stakeholder theory; identify future agenda development on the next stakeholder program; gives a reference for the subsequent research regarding a sustainable CSR program. The research method used in this research was a qualitative case study with a semi-structured interview as the source of primary data, where the population of this research was stakeholders of the company, with the method of purposive sampling for attaining the information. The study was imperative to learn the effectiveness of the company’s CSR in supporting stakeholders of the upstream supply chain. The result showed that the company has effectively implemented CSR for local communities in the Muara Laboh mining area. Moreover, local communities have had a good relationship and felt helped since the company came to their villages. However, there has been some expectation discrepancy between the company and local people. The distinction happened because the locals wanted material things such as donations and infrastructure. Nevertheless, they need more economic empowerment programs that can support sustainability or programs that can generate long-term benefits, not only material things that will run out if not used properly
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Machanguana, Constâncio A., et Idalina Dias Sardinha. « Exploring mining multinational resettlements and corporate social responsibility in emerging economies : the case of the company VALE, SA in Mozambique ». Sustainability Accounting, Management and Policy Journal 12, no 3 (5 mai 2021) : 591–610. http://dx.doi.org/10.1108/sampj-11-2019-0414.
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Purpose This paper aims to contribute to the scientific and societal debates about the role of corporate social responsibility (CSR) and particularly on the resettlements’ processes as part of extractive multinational companies (MNCs)’s commitments where the host country is an emerging extractive economy. Design/methodology/approach It is an exploratory study based on the analysis of secondary data, few interviews and on-site observation and deals with the description of the assessment of VALE, SA resettlement processes and assumed CSR practices of VALE, SA, an MNC operating in the Moatize district, Tete province in Mozambique. Findings The MNC assumes resettlement processes to be part of the CSR arena and reveals that VALE, SA follows a reactive poor approach as to CSR. The weak institutional context in Mozambique is like others described in the literature. The empirical data together with the sense of an ethical responsibility approach associated with resettlement processes and the paradigm shift in aid for trade as to development supported by the MNC’s CSR leads to the conclusion that resettlement can be considered part of the CSR of a mining MNC. Research limitations/implications The difficult access to key informants of the resettled communities, local government and little interest in interview participation by VALE, SA, showed a current lack of confidence and communication limitations by the company as to this issue. Practical implications The failure of VALE, SA and other mining companies to meet their resettlement responsibilities and the inability of government supervision, requires local and national, as well as social and scientific communication processes and debate on this issue to be maintained on an ongoing basis during the mining life cycle to guaranty accomplishments of CSR. Social implications The controversy over whether mining MNCs will benefit Africa’s emerging economies as to their socio-economic development will continue until MNCs commit themselves and act to be economically, legally and ethically responsible for contributing to the sustainable development of the countries where they operate. Originality/value This paper contributes to the debate on whether CSR frames the resettlement process based on literature review and key stakeholder views.
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Fonseca, Alberto. « How credible are mining corporations' sustainability reports ? a critical analysis of external assurance under the requirements of the international council on mining and metals ». Corporate Social Responsibility and Environmental Management 17, no 6 (novembre 2010) : 355–70. http://dx.doi.org/10.1002/csr.230.
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Taufik, Ahmad, et Indra Lestari. « PERAN PROGRAM PENGEMBANGAN PETANI SEBAGAI IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PT. SORIK MARAPI GEOTHERMAL POWER (SMGP) TERHADAP RESISTENSI MASYARAKAT ». Lembaran Masyarakat : Jurnal Pengembangan Masyarakat Islam 8, no 1 (30 juin 2022) : 59–92. http://dx.doi.org/10.32678/lbrmasy.v8i1.6346.
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The presence of mining projects or power plants that exploit natural resources saves the potential for social and economic environmental problems for the community. The PT SMGP geothermal power plant project since 2010 has also experienced rejection from the community. Meanwhile, with the demand for energy sustainability in the midst of the fossil energy crisis, the government passed the 2014 Geothermal Law and the Omnibus Law hopes for the sustainability of geothermal energy projects with a Corporate Social Responsibility strategy. PT SMGP through the farmer development program hopes to support the project's sustainability without any disruption. This study aims to describe and analyze the role of the farmer development program as PT SMGP's CSR in dealing with community resistance. This study uses qualitative methods, with a total number of 12 informants. The data collection technique is through interviews with informants and documentation studies. As for being limited by the concept of CSR; Social Legitimacy Theory; Resistance, this research shows that the farmer development program as CSR of PT SMGP is effective in directly reducing farmer resistance. In addition, this CSR program indirectly contributes to providing a sense of the company's presence for the nearest village community so as to support the sustainability of the company's activities (social license operate).
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Bosch-Badia, Maria-Teresa, Joan Montllor-Serrats et Maria-Antonia Tarrazon-Rodon. « The Capital Budgeting of Corporate Social Responsibility ». Sustainability 12, no 9 (26 avril 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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Sari, Nuraini. « Analisis Pengungkapan Corporate Social Responsibility Berdasarkan Global Reporting Initiatives (GRI):Studi Kasus Perusahaan Tambang Batubara Bukit Asam (Persero) Tbk dan Timah (Persero) Tbk. » Binus Business Review 5, no 2 (28 novembre 2014) : 527. http://dx.doi.org/10.21512/bbr.v5i2.1013.
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This study aims to provide an overview of the disclosure of Corporate Social Responsibility (CSR) in the mining company's corporate sustainability report. It is also to analyze the disclosure of Corporate Social Responsibility (CSR) in corporate sustainability report with standard Global Reporting Initiatives (GRI) 3.1. Research was conducted in Batubara Bukit Asam (Persero) Tbk. and Timah (Persero) Tbk. on their corporatesustainability report for the year of 2012. The analysis was conducted on the presentation of economic performance indicator, environmental performance indicator, performance indicators of employment and workplace practices, human rights performance indicator, public performance indicator and performance indicator reported products liability provisions established in the GRI 3.1. The result is the two companies havedisclosed CSR in accordance with GRI3.1. Batubara Bukit Asam (Persero) Tbk and Timah (Persero) Tbk have disclosed their performance indicators; and the average has exceeded 75%. However, the disclosure of each indicator and its aspects are not comprehensive.
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Artukhova, Natalya, Irina Roshchina, Galina Kalyanova et Mikhail Katz. « A Concept Model of Mining Monotowns Sustainable Development ». E3S Web of Conferences 41 (2018) : 04008. http://dx.doi.org/10.1051/e3sconf/20184104008.
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This paper covers peculiarities and problems of monoindustrial mining towns in terms of sustainability and safety exemplified by one of territories in Russia. The work takes into account results of various studies in sustainability of natural resource driven economies from different countries. The sustainability issues of resource-driven monoindustrial territories are typical for all developing economies of such kind. Therefore, approaches already used in other countries can be appliedin solving such problems. The paper analyses differences in sustainability issues of monoindustrial and polyindustrial economies, especially those caused by the substantial impact of a town-forming enterprise (TFE). The research uses the anthropocentric faceted approach (AFA) to assess the economic impact of the TFEs. As exemplified by Leninsk-Kuznetsky, a monoindustrial town located in Kemerovo region, Russia, the paper describes the specificities of social and labor relations and the impact of the TFE on sustainable development and the sustainable safety of labor. The research also justifies the approach for monitoring the social economic growth of the monoindustrial economies considering the link between sustainability, business activity and the social responsibility of the TFE (Corporate Social Responsibility, CSR).
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Anggraini, Dwi Retno, et Justita Dura. « The Effect of Tax Aggressiveness, Firm Size, and Profitability on Corporate Social Responsibility Disclosure in Mining Companies ». International Journal of Educational Research & ; Social Sciences 2, no 6 (19 décembre 2021) : 1337–47. http://dx.doi.org/10.51601/ijersc.v2i6.232.
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In mining companies, exploitative behavior and a lack of sense of responsibility towards the environment will threaten the sustainability of the availability of natural resources, and cause disharmony in relations with the community around the company. So it is important for mining companies to carry out social responsibility towards the environment and the community around the company so that the natural resources needed are still available. This study was conducted to determine the effect of tax aggressiveness, firm size, and profitability on corporate social responsibility disclosure in mining companies listed on the IDX. In this study CSR Disclosure is measured by disclosure criteria based on GRI indicators, tax aggressiveness is measured by income tax expense and profit before tax, Firm Size is measured using total sales, profitability is measured by the ROA (Return On Asset) indicator. This study uses quantitative methods. The population selected was 44 companies, for 2 years in 2018-2019 using the purposive sampling method, in order to obtain a sample of 15 companies that met the criteria. Data were analyzed using multiple linear regression. The results of this study indicate that tax aggressiveness has a effect on CSR Disclosure, while firm size and profitability have a negative effect on CSR Disclosure.
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Bascompta, Marc, Lluís Sanmiquel, Carla Vintró et Mohammad Yousefian. « Corporate Social Responsibility Index for Mine Sites ». Sustainability 14, no 20 (20 octobre 2022) : 13570. http://dx.doi.org/10.3390/su142013570.
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A new quantitative index to analyse the corporate social responsibility (CSR) level of mine sites was developed, providing an easy and friendly tool to analyse and apply a continuous improvement approach to CSR levels, being able to involve all the potential stakeholders. The index can be used in any type of project and stage: prospecting and exploration, development, mining, processing, closure and rehabilitation. The system consists of two dimensions, environment and socio-economic, formed by 30 elements that analyse potential positive and negative impacts. Moreover, it can be adapted to the specific characteristics of any mining activity, including new elements if necessary. The system proposed can help to improve the positive implications of the mining industry, as well as improving transparency or stakeholder engagement and returns of the mining activity.
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Park, Jong Gyu, Kijung Park, Heena Noh et Yong Geun Kim. « Characterization of CSR, ESG, and Corporate Citizenship through a Text Mining-Based Review of Literature ». Sustainability 15, no 5 (21 février 2023) : 3892. http://dx.doi.org/10.3390/su15053892.
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As the social and environmental roles of companies have been emphasized by various stakeholders, the concepts of CSR (corporate social responsibility), ESG (environmental, social, governance), and corporate citizenship have received a great deal of attention in academia and industry. To understand and distinguish corporate responsibility approaches in the literature, this study employs text mining techniques to comprehensively analyze the summary information of 1235 articles (i.e., title, abstract, and keywords) on CSR, ESG, and corporate citizenship. First, frequently occurring terms in text datasets related to CSR, ESG, and corporate citizenship are analyzed to extract conceptual commonalities and differences. Then, correlated topic modeling is applied to the collected text datasets to identify underlying topics widely discussed in CSR, ESG, and corporate citizenship related studies. The results of this study show that corporate citizenship is not only a high-level concept that encompasses ESG and CSR, but also a broad concept with missions that are associated with various societal areas. The findings from this study also reveal that employees, as the principal agents of corporate citizenship practice, are more critical than other stakeholders of corporate citizenship practice.
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Ranängen, Helena, et Åsa Lindman. « Walk the Talk—A Sustainability Management System for Social Acceptance in Nordic Mining ». Sustainability 12, no 9 (25 avril 2020) : 3508. http://dx.doi.org/10.3390/su12093508.
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The mining industry has experienced increased stakeholder pressure over the last decades, and the legitimacy of the mining industry and its place in society is sometimes questioned. On the other hand, high corporate social responsibility (CSR) performance can lead to an increased social acceptance, which in the end may give the mining company the social license to operate. This article focuses on stakeholder management within management system thinking in order to enhance the social acceptance for mining. The purpose is to describe a mining company’s existing stakeholder management practice and identify areas for improvement using established stakeholder management models to achieve an efficient and effective stakeholder management practice. The purpose is also to describe how conceptual sustainability management system (SMS) frameworks can be usefully applied and, more specifically, whether and how stakeholder management models and the concept of materiality analysis are useful for the planning step in an SMS for social acceptance. The findings show that the used SMS framework fits well in this context, and that a materiality analysis can beneficially be used for the ‘systemization of stakeholder demands’ in the planning step of an SMS.
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Musviyanti, Musviyanti, Rusdiah Iskandar, Salmah Pattisahusiwa et Wulan Ihyig Ratnasari. « Corporate social responsibility practices versus firm value : An exploration study ». Corporate Governance and Organizational Behavior Review 6, no 4 (2022) : 80–86. http://dx.doi.org/10.22495/cgobrv6i4p7.
Texte intégralRésumé :
Initially, corporate social responsibility (CSR) implementation was a voluntary commitment of the company to the environment and to society. However, nowadays, the implementation of CSR becomes a corporate obligation. The obligation to implement CSR can influence all stakeholders and be influenced by the company’s business operations. Based on the phenomenon of obligation and increasing implementation of CSR in coal mining companies by using theoretical foundations laid by Gregory, Tharyan, and Whittaker (2014) and Crisóstomo, de Souza Freire, and Cortes de Vasconcellos (2011). The purpose of this research is to explore CSR practices and their impact on firm value to business sustainability in coal companies in the East Kalimantan Province. This research is designed and presented with qualitative methods, to explore and understand the meaning. The results show CSR practices of coal companies are not only to comply with applicable laws and regulations, but they also intend to create long-term positive impacts for stakeholders from stakeholder theory, legitimacy theory, and social contract theory points of view. This is because CSR practices are focused on responsibility towards the society or community. Moreover, this research is expected to be used in increasing knowledge and meaning regarding the application of CSR in strategic management in dealing with good corporate governance.
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Pilgrim, Katharina, et Sabine Bohnet-Joschko. « Corporate Social Responsibility on Twitter : A Review of Topics and Digital Communication Strategies’ Success Factors ». Sustainability 14, no 24 (14 décembre 2022) : 16769. http://dx.doi.org/10.3390/su142416769.
Texte intégralRésumé :
Corporate social responsibility (CSR) has become increasingly important for companies in recent years. On the one hand, regulatory frameworks require the disclosure of measures for sustainable management. On the other hand, for long-term corporate success, stakeholders must be strategically engaged in the dialog on sustainability aspects. Social media and Twitter in particular offer the potential to foster a meaningful stakeholder dialogue on CSR topics. Twitter’s strategic realignment due to Elon Musk’s acquisition in the fall of 2022, provides an opportunity to capture research results on activities and strategies on the platform systematically, and to synthesize information for future comparative longitudinal studies of changes in usage. We conducted a literature review including 42 papers to contribute to the body of evidence on CSR communication strategies on Twitter across industries and countries, by deriving interdisciplinary suggestions for strategic CSR-related stakeholder management. Results cover relevant CSR topics, prioritized stakeholder groups for CSR communication on Twitter, and successful communication strategies for companies to obtain beneficial results, such as generating social media capital. The results contribute to the strategic planning and implementation of CSR stakeholder management on Twitter, and offer starting points for future studies on social-media mining and CSR communication strategies.
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Purwanti, Meilani, et Yuni Dwi Lestari. « Praktik Pengungkapan Sustainability Report dan Environmental Incidents : Studi pada Sustainability Report Perusahaan BUMN PT. Pertamina (Persero) Tahun 2017-2018 ». Portofolio : Jurnal Ekonomi, Bisnis, Manajemen, dan Akuntansi 18, no 1 (29 janvier 2022) : 84–100. http://dx.doi.org/10.54783/portofolio.v18i1.211.
Texte intégralRésumé :
Mining industry sector companies are companies that contribute a lot income to the state, but with many mining companies it is possible that will damage the surrounding natural environment. According to the Environmental Performance Index (EPI) ranking, Indonesia ranks 133 out of 180 countries. In Indonesia, not a few cases that occur related to environmental pollution. About 70% of environmental damage in Indonesia is caused by mining operations. In practice, a company needs to build a harmonious relationship with the community. These activities are usually outlined in the form of corporate social responsibility or what we often hear as corporate social responsibility or CSR.
To communicate these activities, the company realized to make a report that not only provides financial information about the company but also provides social and environmental information, which is called sustainability report. PT Pertamina is a state-owned company in charge of managing oil and gas mining in Indonesia. Pertamina has been doing Sustainability Report reporting practices since 2011, using standards issued by the Global Reporting Initiatives (GRI). The results showed, the average disclosure of Pertamina's sustainability report during the research years were 28% and 37% respectively. The results of the data analysis also showed that raising news about environmental incidents caused by Pertamina's operational activities increased the extent of disclosure to Pertamina's sustainability report in the following year. Pertamina made the sustainability report to restore the company's positive image and the legitimacy of the stakeholders towards Pertamina's operational activities.
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Rela, Iskandar Zainuddin, et Fauzan Fakhruddin Amin. « Participation of Stakeholders in Corporate Social Responsibility Implementation : A Strategy For Community and Corporate Sustainability (Case Study of Gold Mining Activity in Southeast Sulawesi Indonesia) ». Buletin Penelitian Sosial Ekonomi Pertanian Fakultas Pertanian Universitas Haluoleo 24, no 1 (7 juin 2022) : 10. http://dx.doi.org/10.37149/bpsosek.v24i1.24766.
Texte intégralRésumé :
The sharing and participation of stakeholders from the Government and the community are essential in mining activities. They are concerned with the role of businesses in society's development. A corporate social responsibility (CSR) program aims at enhancing the well-being of the community. This study aims to analyze stakeholder participation in implementing the CSR program. Interviews were conducted on selected respondents based on specific criteria (purposive sampling). Field observations were carried out in the northern Rarowatu sub-district, Bombana Regency in 2015-2019. A total of 30 respondents were selected, consisting of 15 government employees and 15 members of the public. Data were analyzed using the thematic analysis method to determine relevant themes. Findings show three main themes from government feedback in implementing CSR programs: informing from companies, placation, and partnerships. Community activity in the CSR program has only two main themes: information and collaboration. Although Arnstein described eight stages of participation, the present study only describes three levels of participation, where stakeholders are only at the information mediation level. Therefore, this study supports some of the concepts presented by Arnstein. This level of participation suggests that stakeholders are involved in CSR implementation and community development sustainability. In conclusion, the viability of the company's business and good relations with stakeholders comprising the Government and some members of the public should be maintained. They should be fully elaborate in the enterprise's planning, implementation, and evaluation process.
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Schulte, Meike, Sreejith Balasubramanian et Cody Morris Paris. « Blood Diamonds and Ethical Consumerism : An Empirical Investigation ». Sustainability 13, no 8 (20 avril 2021) : 4558. http://dx.doi.org/10.3390/su13084558.
Texte intégralRésumé :
Although ethical consumerism has witnessed significant interest in recent years, most studies have focused on low-value, commoditized product categories such as food and beverage and apparel. Despite its significance, the research on ethical consumerism in luxury product segments such as diamonds is relatively scant. This formed the motivation of this study, which examined the ethical buying behavior of consumers and the moderating effects of their income levels in the diamond industry. Four hundred eightteen responses toa structured questionnaire were collected. The framework comprising of four constructs, namely ethically-minded consumer behavior, willingness to pay more, ethical concerns regarding country of origin of diamonds, and ethical buying behavior of diamonds was first validated, and then the hypothesized relationships between the constructs were assessed using structural equation modeling. Overall, ethically minded consumer behavior had a significant positive impact on willingness to pay more, ethical concerns regarding the country of origin of diamonds, and ethical buying of diamonds. Additionally, ethical concerns regarding country of origin positively influenced the ethical buying of diamonds, while the willingness to pay more had no significant impact on ethical diamond purchases. The multi-group moderation test results revealed that the income levels of buyers do affect the relationships between constructs. For instance, for the middle income group, generic ethically-minded consumer behavior did not translate into the ethical buying behavior of diamonds. The findings provide useful insights for practitioners and policy-makers regarding ethical consumerism in the diamond industry and help to highlight the issues facing the industry, such as its poor supply chain transparency, human rights abuses, child labor, money laundering, bribery and corruption, and environmental degradation from mining activities.
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Gunawan, Reinandus Aditya, et Valencia Priska. « ANALISIS PENGARUH SUSTAINABILITY TERHADAP RETURN SAHAM PERUSAHAAN SEKTOR INDUSTRI PERTAMBANGAN BATU BARA ». JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi 4, no 2 (21 novembre 2018) : 1. http://dx.doi.org/10.31289/jab.v4i2.1978.
Texte intégralRésumé :
<p><em>Sustainability </em>adalah sebuah cara bagaimana sebuah perusahaan meminimalkan kerusakan yang terjadi yang disebabkan oleh perusahaan terhadap lingkungan, sosial dan apakah sebuah perusahaan memiliki sebuah tata kelola perusahaan yang baik. Sektor industri batu bara dimana di dalam proses produksinya sangat berkaitan dengan lingkungan dan sosial tentunya sangat berkaitan dengan <em>sustainability</em>. <em>Sustainability </em>dapat diukur dengan menggunakan <em>ESG Score </em>yaitu skor <em>environment, social </em>dan <em>governance </em>secara umum dan secara khusus dengan secara khusus dibagi lagi menjadi, <em>Resource Use Score, Emissions Score, Environmental Innovation Score, Workforce Score, Human Rights Score, Community Score, Product Responsibility Score, Management Score, Shareholders Score</em>, dan <em>CSR Strategy Score</em>. Penelitian ini mencari pengaruh antara <em>ESG Score </em>dengan <em>return saham </em>dari perusahaan tersebut. Metode yang digunakan adalah dengan menggunakan data panel. Hasilnya adalah variabel <em>management</em> dan <em>csr strategy</em> berpengaruh secara signifikan terhadap perubahan <em>return saham </em>perusahaan dalam sektor industri <em>coal mining</em><em>.</em></p>Kata Kunci: <em>sustainability, coal mining, esg score, return </em>saham
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Lee, Mushang, et Yu-Lan Huang. « Corporate Social Responsibility and Corporate Performance : A Hybrid Text Mining Algorithm ». Sustainability 12, no 8 (11 avril 2020) : 3075. http://dx.doi.org/10.3390/su12083075.
Texte intégralRésumé :
Until now, the works regarding the relationships between corporate operating performance and corporate social responsibility (CSR) could not reach a conclusive result (positive, natural, and negative). This circumstance can be attributed to two main reasons: (1) inadequate performance measurement and (2) ignoring the multi-dimensional nature of CSR. To combat this, we provided a hybrid decision framework that consisted of two main procedures: (1) performance measurement via linear programming algorithm and (2) CSR’s multi-dimensional nature extraction via text mining. By joint utilization of a linear programming algorithm and text mining, we could gain more insights from the outcome. The proposed decision framework, tested by real cases, is a promising alternative method for performance prediction. Managers can take this model as a roadmap and allocate resources to suitable places, as well as reach the goal of sustainable development.
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Rizky. H, Rury, Afrizal et Enggar Diah Puspa Arum. « Pengaruh Kepemilikan Manajemen Serta Kepemilikan Institusional, Profitabilitas Dan Kinerja Lingkungan (Environmental Performance) Terhadap Pengungkapan Corporate Social Responsibility (Studi Empiris Perusahaan Pertambangan Periode 2015-2017) ». Jurnal Akuntansi & ; Keuangan Unja 4, no 1 (25 mars 2019) : 34–44. http://dx.doi.org/10.22437/jaku.v4i1.7427.
Texte intégralRésumé :
ABSTRACT
Corporate social responsibility or CSR is an investment for companies for the growth and sustainability (sustainability) of the company, it’s no longer seen as a means of cost needed as a means to gain profits and company commitment to support the creation of sustainable development. This study discusses the main problems, namely the Influence of Management Ownership with Institutional Ownership, Profitability and Environmental Performance (Environmental Performance) on Corporate Social Responsibility Disclosures (Empirical Study of Mining Companies for the 2015-2017 period). The object in this study is the annual report on mining sector companies. This data contains financial reports and other data that support this research. Data obtained during the research are processed, analyzed and further processed on the basis of the theories that have been studied. Corporate Social Responsibility, related to the positive and significant profitability of Corporate Social Responsibility disclosures, related to Environmental Performance on Corporate Social Responsibility disclosures, a Relationship between Managerial Ownership, Institutional Ownership, Profitability and Environmental Performance is needed simultaneously on Corporate Social Responsibility in Indonesia. Mining Company on the Indonesia Stock Exchange
Keywords: Management Ownership, Institutional Ownership, Profitability, Environmental Performance and CSR Disclosure.
ABSTRAK
Tanggung jawab sosial perusahaan atau CSR merupakan investasi bagi perusahaan untuk pertumbuhan dan keberlanjutan (sustainability) perusahaan, bukan dilihat lagi sebagai sarana biaya melainkan sebagai sarana meraih keuntungan serta komitmen perusahaan untuk mendukung terciptanya pembangunan berkelanjutan. Penelitian ini difokuskan kepada masalah pokok yaitu Pengaruh Kepemilikan Manajemen serta Kepemilikan Institusional, Profitabilitas dan Kinerja Lingkungan (Environmental Performance) Terhadap Pengungkapan Corporate Social Responsibility (Studi Empiris Perusahaan Pertambangan periode 2015-2017). Objek dalam penelitian ini adalah Laporan tahunan pada perusahaan sektor pertambangan. Data tersebut meliputi laporan keuangan serta data lainnya yang mendukung penelitian ini. Data yang diperoleh selama penelitian diolah, dianalisis dan diproses lebih lanjut dengan dasar teori yang ada dan dipelajari. Sehingga hasil penelitian menunjukkan bahwa terdapat pengaruh antara Kepemilikan Manajerial terhadap Pengungkapan Corporate Social Responsibility terdapat pengaruh antara Kepemilikan Institusional terhadap pengungkapan Corporate Social Responsibility, terdapat pengaruh positif dan signifikan Profitabilitas terhadap pengungkapan Corporate Social Responsibility, terdapat pengaruh antara Kinerja Lingkungan terhadap pengungkapan Corporate Social Responsibility, terdapat pengaruh antara Kepemilikan Manajerial, Kepemilikan Institusional, Profitabilitas dan Kinerja Lingkungan secara simultan terhadap Corporate Social Responsibility pada Perusahaan Pertambangan di Bursa Efek Indonesia
Kata Kunci: Kepemilikan Manajemen, Kepemilikan institusional, Profitabilitas, Kinerja Lingkungan dan Pengungkapan CSR.
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Siahaan, Matdio. « Dampak Pelaksanaan Tanggung Jawab Sosial terhadap Masyarakat, Lingkungan dan Pemerintah ». Studi Akuntansi, Keuangan, dan Manajemen 1, no 2 (30 janvier 2022) : 113–25. http://dx.doi.org/10.35912/sakman.v1i2.949.
Texte intégralRésumé :
Abstract: Purpose: To determine the impact of CSR implementation on the Community, the Environment and the Government so that the company can operate in a sustainable manner. The company adheres to the principle of profit orientation but not only that, it includes the company's corporate social responsibility to the community around the company and its environment. Method: This study uses qualitative research methods with the tools of observation, interviews, literature and processing primary and secondary data. This study discusses the role of each stakeholder consisting of the community/environment, companies and the government. Results: From the results of the study, it was found that the implementation of CSR is still not on target so that the community is expected to play an active role in CSR activities to report any deviations in the implementation in the field. Limitations: This study only discusses the impact of CSR implementation from companies engaged in oil palm plantations, it still needs to be investigated from other business fields such as mining,etc. Contribution: Research contributions provide insight and knowledge to the people of Jake Village that companies are obliged to implement CSR and vice versa the company has a responsibility to the community and the environment to maintain harmony for the sustainability of the company's operations. Keywords: 1. CSR 2. Impact of CSR Implementation 3. Stakeholders
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Samniar, Bintang Ayu. « IMAGE MANAGEMENT MODEL IN COMPANY CRISIS ». Komuniti : Jurnal Komunikasi dan Teknologi Informasi 8, no 1 (3 janvier 2017) : 35. http://dx.doi.org/10.23917/komuniti.v8i1.2931.
Texte intégralRésumé :
For the sustainability of the company in Indonesia, triple bottom line concept (people,planet, profit) have to be adding in every company, especially mining company. This concept usually be realized by Corporate Social Responsibility (CSR) department, just like in PT Pamapersada Nusantara (PAMA) District KPCS, East Kalimantan. This research type is descriptive qualitative, which give readers explanation of the situation in facing crisis in 2010 by CSR PAMA KPCS. For explain this, writer used Crisis Pre-Emptive: Image Management Model by Augustine Pang, because the CSR concept which explored by writer is based on crisis which happen there, in 2010. In this study, writer divided the phase into 4 phases as the theory by Pang. They are: Before organizational event: proactive phase; Before organizationalevent: strategic phase; During organizational event: reactive phase; and After organizational event: recovery phase. Writer also make a scheme based on 4 phase above.
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Hutasoit, Supriani, Khairunnisa Harahap et Akmal Huda Nasution. « Pengaruh Corporate Social Responsibility Terhadap Earning Quality Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015 - 2017 ». JAKPI - Jurnal Akuntansi, Keuangan & ; Perpajakan Indonesia 8, no 1 (1 avril 2020) : 1. http://dx.doi.org/10.24114/jakpi.v8i1.19134.
Texte intégralRésumé :
Abstract : The problem in this research is that the number of companies conducting corporate social responsibility (CSR) at the moment to get a positive image of the parties concerned with the sustainability of the company. On the other hand, management can also perform actions such as earnings management practices. Therefore, this study aimed to examine whether the company contributes to corporate social responsibility (CSR) tend to avoid actions kualitias profit management resulting in better profit or otherwise. In this study aimed to examine the effect of disclosure of corporate social responsibility towards the quality of earnings in mining companies listed on the Indonesia Stock Exchange 2015-2017.The study population was a mining company listed on the Stock Exchange in 2015-2017 as many as 42 companies. Samples are 12 companies with purposive sampling method, with quantitative research. The data used is secondary data, the company's financial statements were obtained from www.idx.co.id, https://finance.yahoo.com, as well as from the company's official website. The data analysis technique used is descriptive statistics, normality test, assuming classical, multiple regression analysis, the coefficient of determination, F-statistics test and t-test statistics.The dependent variable in this study is the quality of earnings through proxied using discretionary accruals (DAC). The independent variable used is CSR and CSR Index (CSRI) using GRI guidelines. This study also uses control variables firm size, leverage, and profitability. The analytical method used in this research is regression analysis with SPSS 20. Based on the results of this study to simultaneously show that CSR variables significantly influence the quality of earnings through discretionary accruals (DAC). This is evidenced by the significant value of CSR simultaneously (Test f) of 0.001 or less than 0.05. While the significance of CSR partially (t test) of0.489 or greater than 0.05. It is concluded that CSR simultaneously affect the earnings quality. However, CSR is partially no effect on earnings quality through discretionary accruals (DAC). While the control variables in this study such as firm size and leverage does not affect the quality of earnings. While the profitability variable effect on earnings quality. Keywords: Earnings Quality, Corporate Social Disclosure, Firm Size, Leverage and Profitability
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Marietza, Fenny, et Melly Nadia. « The Influence of Green Innovation and CSR on Sustainable Development Mediated by Green Performance ». Global Financial Accounting Journal 5, no 1 (30 avril 2021) : 24. http://dx.doi.org/10.37253/gfa.v5i1.4708.
Texte intégralRésumé :
This study examines the effect of applying green innovation and corporate social responsibility disclosure on sustainable development mediated by green performance. This study's population were all mining and manufacturing companies listed on Indonesia Stock Exchange in 2015-2019. The sample in this study is mining and manufacturing companies that have to publish the sustainability report. This study's analytical tool is SPSS version 25 and used a process program that is integrated into SPSS. The results showed that green performance could not be a mediating variable for green innovation and CSR on sustainable development. This research provides information about the positive impacts that the company will generate to achieve sustainable development goals. With the application of green innovation and green performance, the company will be able to increase sustainable development achievement.
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Cheruiyot-Koech, Roselyne, et Colin David Reddy. « Corporate Social Responsibility Preferences in South Africa ». Sustainability 14, no 7 (23 mars 2022) : 3792. http://dx.doi.org/10.3390/su14073792.
Texte intégralRésumé :
What leads firms in South Africa (SA) to prefer specific CSR initiatives over others? The researchers analyzed secondary data from publicly available information of 231 listed firms on the Johannesburg Stock Exchange. To determine national/institutional level preferences, ten CSR activities were identified among all firms and ranked in terms of their mean score of whether each firm participated in an activity or not. To determine industry/stakeholder influence, CSR activities were regressed against the firms’ industry. The preference for two CSR activities, education and training and enterprise development, are common across industries. This demonstrates the institutional effect of SA’s national Black economic empowerment (BEE) policy, which promotes such activities. Charitable donations, infrastructure provision, employee voluntarism and efforts in arts, culture and sports prevail in certain industries. The preferences of firms in the mining and construction industries stand out relative to other industries. Managers have to carefully select CSR activities that respond to various societal pressures. We show an example of management responses to pressures arising from both the national and industry level context. The study is the first to rank CSR activities of South African firms. We also reveal the promise of institutional theory to examine the phenomenon of CSR in the South African context.
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Gunardi, Ega Jenny, Luky Patricia Widianingsih et Anastasia Filiana Ismawati. « THE VALUE RELEVANCE OF ENVIRONMENTAL PERFORMANCE, CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, AND RETURN ON EQUITY ». Research In Management and Accounting 4, no 1 (juin 2021) : 37–49. http://dx.doi.org/10.33508/rima.v4i1.3130.
Texte intégralRésumé :
This study aims to examine the value relevance of green accounting practice measured by environmental rating through PROPER which is assessed by the Ministry of Environment and Forestry (KLHK) and environmental disclosure activities from an internal party, called sustainability report, of listed mining and agriculture companies on the Indonesian Stock Exchange. This study also tests whether return on equity can strengthen the value relevance of environmental performance and CSR disclosure. The sample consists of 63 firm-year observations. The empirical results showed that the effect of book value of equity and earnings on share price are significant. The study reveals book value of equity exhibits a negative relationship in stock price, while earnings exhibit a negative relationship. However, environmental performance and CSR disclosure are found not statistically significant impact in terms of share price, which conclude they don’t have value relevance. The study also found that ROE hasn’t succeeded to strengthen the value relevance of environmental performance and CSR disclosure.
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Novia, Reska, et Halmawati Halmawati. « Ukuran Perusahaan Memoderasi Pengaruh CSR, Tax Avoidance, dan Sustainability Reporting terhadap Nilai Perusahaan ». JURNAL EKSPLORASI AKUNTANSI 4, no 1 (26 février 2022) : 40–58. http://dx.doi.org/10.24036/jea.v4i1.471.
Texte intégralRésumé :
The purpose of this research is to examine the effect of corporate social responsibility, tax avoidance, and sustainability reporting with size of company as a moderating variabel. The population of this research are companies engaged in extractive (agriculture sector and mining sector) and financial sectors listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period which total 180 companies. The sampling method was carried out by purposive sampling method, so 32 companies were obtained as research samples. The analytical method used moderated regression analysis. The results of this research indicate that 1) corporate social responsibility has positive effect on firm value 2) tax avoidance has negative effect on firm value 3) sustainability reporting does not effect on firm value 4) size of company support positive effect of corporate social responsibility on firm value 5) size of company support negative effect of tax avoidance on firm value 6) size of company does not effect of sustainability reporting on firm value. The contribution of the independent variable in explaining the dependent variable in the amount of 8,3%, while the remaining 91,7% explained by other variables outside the model.
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Rodrigues, Margarida, Maria-Ceu Alves, Rui Silva et Cidália Oliveira. « Mapping the Literature on Social Responsibility and Stakeholders’ Pressures in the Mining Industry ». Journal of Risk and Financial Management 15, no 10 (23 septembre 2022) : 425. http://dx.doi.org/10.3390/jrfm15100425.
Texte intégralRésumé :
Mining activities can be good for the local economy, but they can also have a negative impact, which has created increasing pressure from stakeholders. A constructive and positive engagement between a company and its stakeholders is important for sustainability issues and can provide a shared understanding of sustainable development. This review aims to examine the growth trajectory, the most influential documents, and the conceptual framework of the literature on stakeholder engagement and corporate social responsibility (CSR) in the mining industry. Moreover, tries to answer the following research questions: What research streams have been followed? Which theories and research paradigms have been used? A bibliometric analysis was performed using 149 documents extracted from the Web of Science and Scopus databases. The documents obtained were analysed using Bibliometrix software. The results suggest that the most studied constructs within the mining industry are related to sustainability issues, management and legitimacy concerns, and the importance of stakeholders, particularly local communities, and the social impacts that mining generates. The study contributes to the literature by reviewing prominent cited references and documents that cited them, the authors provide the landscapes and research gaps of major research lines for further development.
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Sharma, Deepankar, et Priya Bhatnagar. « Corporate social responsibility of mining industries ». International Journal of Law and Management 57, no 5 (14 septembre 2015) : 367–72. http://dx.doi.org/10.1108/ijlma-03-2014-0022.
Texte intégralRésumé :
Purpose – This paper aims to examine the community development approaches of large-scale mining companies, with particular reference to how they may engender community dependency. Design/methodology/approach – The paper begins with a review of corporate social responsibility (CSR) in the mining industry, corporate community initiatives and the problem of mining dependency at a national, regional and local levels. Findings – It outlines some of the reasons why less-developed countries (LDCs) experience under-development and detrimental effects as a result of their linkages with industrialized countries. LDCs are not able to take advantage of advanced technology and management skills due to being relatively poor in capital and skills, and foreign technologies compete unfairly with and destroy local production techniques, creating a pool of unemployable “marginalized” people. Holder’s of investments in LDCs demand annual returns for continued support – profits are taken out of the country or guaranteed by tax concessions. Unwillingness of foreign firms to train local people to take over management positions. Originality/value – This paper explores how the need to address sustainability issues has affected communities, and whether community development initiatives have been effective in contributing to more sustainable communities.
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Ning, Xue, Dobin Yim et Jiban Khuntia. « Online Sustainability Reporting and Firm Performance : Lessons Learned from Text Mining ». Sustainability 13, no 3 (21 janvier 2021) : 1069. http://dx.doi.org/10.3390/su13031069.
Texte intégralRésumé :
As a corporate social responsibility (CSR) initiative, firms are increasingly disclosing sustainability indicators on online platforms to attract stakeholders’ interests. It is vital to understand what indicators reflect more on a firm’s performance and valuations. This study focuses on deriving value-oriented business intelligence from the voluntary disclosure of sustainability reports. The analysis in this study involves a three-stage approach: (1) Latent Dirichlet allocation (LDA) based topic modeling algorithm to identify and summarize typical contents expressed in various documents, (2) firm’s sustainability maturity modeled as a function of its strategic intent using a latent Markov model (LMM) to estimate the statistical significance and the extent of their relationships, and (3) empirical analysis using random effect linear and non-linear probit models to explore the impact of antecedents and firm performance consequences of three strategic intents. This study highlights using an advanced business analytics approach, specifically with latent Dirichlet allocation (LDA) topic modeling, to codify intangible knowledge embedded in annual sustainability reports to infer a firm’s strategic intent behind voluntary disclosure. In addition, this study aims to analyze the influence of the firm’s sustainability strategic intent on its financial performance. A secondary panel dataset consisting of information on 680 firms in 3 years was constructed by matching the text mined data with information from other sources. Results indicate that, on the one hand, while external stakeholder engagement is the primary motivation behind voluntary disclosure of sustainability reporting, firms are starting to engage internal stakeholders through workforce practices. On the other hand, internal employee-oriented intent has more influence on firm performance than external customer-oriented intent. This study demonstrates a toolset to index firms’ sustainability indicators and evaluates firms’ sustainability practice as an intangible asset and its impact on firms’ financial performance.
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Marietza, Fenny. « CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, GREEN INNOVATION AND CORPORATE PROFITABILITY ». Jurnal Akuntansi 13, no 1 (26 février 2023) : 42–50. http://dx.doi.org/10.33369/jakuntansi.13.1.42-50.
Texte intégralRésumé :
This study examines the effect of corporate social responsibility disclosure and the application of green innovation on corporate profitability. The population of this study is all companies engaged in energy and mining listed on the Indonesia Stock Exchange in 2018-2021.
The sample in this study was energy and mining companies that provided annual and sustainability reports consecutively during the research period. The analysis tool used in this study is E-views version 12.
The results of this study show that CSR disclosure does not positively affect profitability proxied using ROA, ROE, and EPS. In contrast, green innovation positively influences the company’s ROE. It does not positively affect the company's ROA and EPS, which means that the disclosure of green innovation What the company does can attract investors to invest and invest in the company.
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Zainuddin Rela, Iskandar, Muhammad Firihu, Abd Awang, Marsuki Iswandi, Jalaluddin Malek, Anas Nikoyan, La Nalefo, Hartina Batoa et Salahuddin Salahuddin. « Formation of Farming Community Resilience Models for Sustainable Agricultural Development at the Mining Neighborhood in Southeast Sulawesi Indonesia ». Sustainability 13, no 2 (16 janvier 2021) : 878. http://dx.doi.org/10.3390/su13020878.
Texte intégralRésumé :
Although the exploration of mineral resources and industry can promote economic development, it can also threaten the resilience and well-being of the environment, health, ecosystems, and the comfort of surrounding communities. Therefore, business entities, through corporate social responsibility (CSR) or other activities, can function to balance negative impacts and strengthen sustainable development that can increase the resilience and welfare of the surrounding community. This study aims to develop a resilience model of the local farming community resilience (FCR), which supports the sustainability of agricultural development. The research will be carried out in a community in Southeast Sulawesi, Indonesia. This study measures the resilience of the farmers’ community. To obtain models and instruments that are valid and reliable, the instrument is tested on 295 respondents in 10 villages adjacent to the nickel mining industry using the Partial Least Square-Structural Equation Modelling (PLS-SEM). Out of the 17 items, five dimensions (e.g., economic, social capital, environmental, community competence, and information and communication) are proposed to measure the FCR. Thus, this work presents a complete scale development and can provide policies for governments, particularly in Indonesia. Moreover, the FCR scale might be utilized by different entities (e.g., NGOs, open experts and social group media) to determine the view of genuine clients regarding the association’s CSR execution.
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Wina Waniatri, Muslihudin et Sri Lestari. « Strategi Pengelolaan Pertambangan Pasir Berkelanjutan di Desa Luragung Landeuh, Kuningan, Jawa Barat ». Jurnal Ilmiah Pendidikan Lingkungan dan Pembangunan 23, no 01 (6 avril 2022) : 28–41. http://dx.doi.org/10.21009/plpb.v23i01.23960.
Texte intégralRésumé :
Most of the mining activities do not have a business license. This condition has been legally handled in court, but many have not taken firm legal action. There is no legal action yet because the implementation of government policies has not been carried out optimally (Ismail, 2007). One of the mining locations in Kuningan Regency is in Luragung Landeuh Village. This study was conducted to determine the sand mining management strategy that should be carried out in Lurangung Landeuh Village, Luragung District, Kuningan Regency. This study uses qualitative and quantitative descriptive analysis methods. The conclusion of this study is the management strategy of sand mining activities in Luragung Landeuh Village based on the results of the highest pairwise comparison assessment or the main priority at the criterion level is environmental and infrastructure sustainability (0.521) and the main priority at the alternative level is tax and environmental insurance (0.199). preserving the environment and infrastructure, which needs to be improved for the convenience of the community, the preservation of flora and fauna, and environmental ecosystems as well as the need for good cooperation between stakeholders and agencies related to the formation of CSR to improve the welfare of the community.
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Zhdanov, Vladislav, Marina Sokolova, Pavel Smirnov, Lukasz Andrzejewski, Julia Bondareva et Stanislav Evlashin. « A Comparative Analysis of Energy and Water Consumption of Mined versus Synthetic Diamonds ». Energies 14, no 21 (28 octobre 2021) : 7062. http://dx.doi.org/10.3390/en14217062.
Texte intégralRésumé :
In our research, we analyzed the energy and water consumption in diamond mining and laboratory synthesis operations. We used publicly available reports issued by two market leaders, DeBeers and ALROSA, to estimate water and energy use per carat of a rough diamond. The efficiency of the two most popular synthesis technologies for artificial diamonds—High-Pressure-High-Temperature (HPHT) and Microwave-assisted Chemical Vapor Deposition (M-CVD)—was examined. We found that the modern HPHT presses, with open cooling circuits, consume about 36 kWh/ct when producing gem-quality and average-sized (near-) colorless diamonds. ALROSA and DeBeers use about 96 kWh/ct and 150 kWh/ct, respectively, including all energy required to mine. Energy consumption of M-CVD processes can be different and depends on technological conditions. Our M-CVD machine is the least energy-efficient, requiring about 215 kWh/ct in the single-crystal regime, using 2.45-GHz magnetron for the support synthesis. The M-CVD methods of individual synthetic companies IIa Technology and Ekati Mine are different from our results and equal 77 and 143 kWh/ct, respectively. Water consumption for the HPHT and M-CVD methods was insignificant: approximately zero and 0.002 m3/ct, respectively, and below 0.077 m3/ct for ALROSA-mined diamonds. This study touches upon the impact of the diamond production methods used on the carbon footprint.
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Bołoz, Łukasz, et Witold Biały. « Methods and Test Benches for Cutting Tools Testing—A Review ». Energies 16, no 1 (30 décembre 2022) : 445. http://dx.doi.org/10.3390/en16010445.
Texte intégralRésumé :
Mechanical mining is a widely used method of separating materials from the face to obtain a useful mineral (e.g., coal, metal ores, salts, and diamonds), to make underground workings (e.g., mine galleries, tunnels, and underground garages), level roads, shape slopes, or to dig ditches. Mechanical mining is applied in the mining branch, tunnelling, road, and construction industries. Depending on the mechanical properties of the rocks, most frequently described by uniaxial compression strength, various machines and tools are used. The methods of mining high-strength abrasive rocks that have been used and developed in recent years are particularly applicable to the mining of copper, gold, tungsten, platinum ores, diamond deposits, and tunnelling. In addition to rock strength, the effectiveness of the mining process is affected by abrasiveness, which influences the rate of abrasive tool wear. Therefore, in various research and development centres, but also in production companies, tools are tested on unique stands. Tests are carried out to determine the cutting resistance and assess the wear rate. This article reviews methods and benches for testing mining tools, conical picks, and discs. Various solutions for testing single tools and cutting heads have been presented. The analysis conducted has revealed that despite the large number and great diversity of different test benches, there are no appropriate methods and stands for testing the wear rate of materials intended for mining tools.
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Herry, Yustina, et Stefanus Ariyanto. « ANALISIS PERBEDAAN TINGKAT PROFITABILITAS SEBELUM DAN SESUDAH PENGUNGKAPAN CSR (CORPORATE SOCIAL RESPONSIBILITY) PADA PERUSAHAAN DALAM INDUSTRI PERTAMBANGAN DAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA ». Binus Business Review 3, no 2 (30 novembre 2012) : 849. http://dx.doi.org/10.21512/bbr.v3i2.1268.
Texte intégralRésumé :
The main purpose of the company used to gain maximum profits, now has changed with more attention to environmental and social aspects (triple bottom line) in order to create balance in the implementation. The research was conducted with the aim to analyze whether there are differences in the level of profitability as seen from the ratio of profitability, namely NPM (Net Profit Margin), ROA (Return on Assets) and ROE (Return On Equity) both before and after the disclosure of Corporate Social Responsibility. The sample used in this study is companies in the mining and pharmaceutical industries listed in the Indonesia Stock Exchange disclosing CSR in the period of 2003-2008 in the annual report or separate sustainability report. There are 10 samples taken by purposive sampling method, which meets the criteria. Data were analyzed using SPSS 16.0. Hypothesis testing is performed using paired two-sample test (paired sample t-test). The result of research indicates that there are no difference in profitability at the time before and after the disclosure of CSR.
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Wahyuni, Wahyuni, Inten Meutia et Syamsurijal Syamsurijal. « The Effect of Green Accounting Implementation on Improving the Environmental Performance of Mining and Energy Companies in Indonesia ». Binus Business Review 10, no 2 (31 juillet 2019) : 131–37. http://dx.doi.org/10.21512/bbr.v10i2.5767.
Texte intégralRésumé :
The research explored implementation of green accounting that was taken from the green accounting concept containing quantitative and qualitative information reported by the company. The observation period of this research was three years from 2014 to 2016. The object of this research was the mining and energy companies registered in the Global Reporting Initiative (GRI) database in Indonesia. The data used were secondary data obtained from sustainability reporting with the GRI-G4 report type. Data analysis was using panel data regression with a random effect model approach. The results show that the implementation of green accounting in the form of recycled materials, renewable energy, and green cost allocation has a positive and significant effect on improving environmental performance. Conversely, Corporate Social Responsibility (CSR) fund allocations do not affect environmental performance.
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Gore, Manasi, et Meenal Annachhatre. « Trade-off between India’s Trade Promotion and its Environmental Sustainability ». European Journal of Sustainable Development 8, no 3 (1 octobre 2019) : 405. http://dx.doi.org/10.14207/ejsd.2019.v8n3p405.
Texte intégralRésumé :
The concept of sustainable development involves three components namely economic, social and environmental. In a developing economy like that of India, the economic sustainability demands higher growth of key economic indicators such as National income, employment generation, production, consumption and even the foreign trade. The growth of foreign trade and that of the exports are very critical for the foreign exchange reserves essential to pay for the imports in India. Trade as an engine of the economic growth thus fulfils the essential implication for economic sustainability. But in achieving this growth, economy’s environmental sustainability is at stake. This is because, the top export products of India still comprise of petroleum products (18%) , agricultural products (12%), textiles and yarns together at 11 % and chemicals (10%). All these exports in their production have immensely contributed towards environmental pollution in one way or the other. Mining for gold, silver and diamonds resulted in water pollution, Green House Gas emission, and soil erosion. Petroleum refineries are a major source of hazardous and toxic air pollutants such as particulate matter (PM).Though India’s contribution to the total world trade is yet negligible, while promoting the major exports as mentioned above the natural resources are exploited too much and thus create a threat to India’s environmental sustainability. This paper therefore advocates the need for the Green products’ exports to make India’s growth story even environmentally sustainable. Keywords: Sustainable development, Green products, Exports, Imports, Environmental Pollution
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Kurowski, Mateusz, et Katarzyna Huk. « Selected Aspects of Corporate Social Responsibility in the Industry Related to the Production and Supply of Energy ». Energies 14, no 23 (29 novembre 2021) : 7965. http://dx.doi.org/10.3390/en14237965.
Texte intégralRésumé :
The development of the economy is related not only to its benefits, but also its negative aspects. One of the negative impacts is the impact on the environment and society. Many types of industry and, in a narrower sense, of enterprises, adversely affect their surroundings. It is one of the many factors that has contributed to the growing popularity of the concept of corporate social responsibility (CSR). It is important to balance business and industry with the environment and community impacts. This study presents selected aspects of corporate social responsibility, such as society, the environment, and corporate governance in relation to the industry responsible for energy production and distribution. This group includes the energy sector (mining oil, gas, consumer fuels, and energy equipment and services), the materials sector (metallurgy and mining), as well as distribution (gas, electricity supply, independent energy producers, and renewable energy). The aim of the article was to present the level of implementation of the concept of corporate social responsibility in enterprises responsible for the production and supply of energy. The article uses the analysis of the literature and the statistical analysis showing the level of use of the described concept in the analysed entities. It was based on an analysis of 1904 companies from 41 countries around the world. The article presents the level of implementation of the concept of corporate social responsibility in selected sectors, divided into three areas: social, environmental, and corporate governance. In each of them, the analysis was performed with regard to the selected, most important factors. In addition, an analysis of the described industry, in relation to the others, is presented, which shows the level of use of individual CSR aspects. Thus, it shows which criteria are followed by enterprises in their activities and indicates the real areas of CSR impact on companies.
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Sitanggang, Eva Rianty Angelina, Basuki . et I. Made Narsa. « It’s the Time to Assess the Quality of National CSR ». International Journal of Emerging Research in Management and Technology 6, no 6 (29 juin 2018) : 252. http://dx.doi.org/10.23956/ijermt.v6i6.278.
Texte intégralRésumé :
Most companies in the implementation of social responsibility using a number of the company's budget for pro-social activities and philanthropy. Cited from some previous research that factors are more expressed in CSRD (Corporate Social Responsibility Disclosure) is human resources and community involvement while Environmental disclosure still require more attention. Not concern in environmental issues will threat the sustainability of the environmental and community life itself. Some economists realized that the quality of the environment has an inverse relationship (trade-off), which means that efforts to accelerate economic growth will be followed by the environmental damage due to the depletion of natural resources and environmental degradation. The level of public awareness and businesses respond to the needs of nature conservation with an efficient use of resources is still very varied across the country. It is believed to be due to differences in the level of competitiveness across countries. The level of competitiveness is associated with innovation, skills (Fagerberg, 1996) and technology (Eisdofer and Hsu, 2011). Developed countries have a higher level of competitiveness compared with developing countries and some research suggests the implementation of CSR in developed countries is better when compared to developing countries. Companies are operating in the hightech industry has the opportunity to become the market leader, but this does not guarantee a high quality of CSR activities in that countries. To date, there has not been much research on measuring the quality of CSR. This study offers a measurement of the National CSR Index Quality for mining and metal sector. Researchers considered that the measure of quality for each business sector is not the same. This study uses content analysis of the aspects listed companies based on the quality criteria set out in this study.