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THE IMPLEMENTATION OF CORPORATE SOCIAL RESPONSIBILITY IN INDONESIANN BANKING INDUSTRY

Yıl 2019, Cilt: 8 Sayı: 2, 93 - 100, 30.06.2019
https://doi.org/10.17261/Pressacademia.2019.1040

Öz

Purpose- The purpose of this study is to evaluate the implementation of Corporate Social Responsibility (CSR) programs in Indonesiann banking industry especially banks categorized under BUKU 3 which means the banks having the capital range of 5-30 trillions.
Methodology- The analysis refers to the classification of CSR programs based on the category falling into environment, health, education, disaster, donation, employee, and product; and on CSR benefit or impact covering philanthrophy, promotion, business impact, and mindset-change. Using content analysis and census sampling technique, data were explored 2015-2018 annual reports of 15 member banks
Findings- The result showed that based on the Category classification, the banks’ CSR programs mostly were delivered to education, environment, and employees dominated taking 26%, 22%, 20% successively. The implication is that while those three categories are well supported, banks quite equally care of internal wealth. Anyhow, based on Benefit, the result showed that mindset change effect took only 7% leading to the implication that the level of CSR in banking industry is still low and this also refers that the community condition and country development are still relatively low.
Conclusion- The banks having good rank in the kind of CSR sectors are relatively also have good rank in CSR impacts which show good level in the CSR impact of promotion and business impact. By CSR sectors, the high coverage successively are education sector, environment, employees and donations. The impact of CSR dedicated for internal and external party are in balance. Specifically, by CSR impact, CSR is aware of promoting and caring for business impacts for the bank business sustainability. Anyhow, Indonesian banking industry show very weak role in helping change people mind set for better human quality

Kaynakça

  • Adegbola, E. A. (2015). Corporate Social Responsibility as a Marketing Strategy for Enhanced Performance in the Nigerian Banking Industry: A Granger Causality Approach. Procedia - Social and Behavioral Sciences, 164(August), 141–149. https://doi.org/10.1016/j.sbspro.2014.11.062
  • Chaudhri, V. (2016). Corporate social responsibility and the communication imperative: Perspectives from CSR managers. International Journal of Business Communication, 53(4), 419–442. https://doi.org/10.1177/2329488414525469
  • Crosby, L. a., Evans, K. R., & Cowles, D. (1990). Relationship Quality in Services Selling: An Interpersonal Influence Perspective. Journal of Marketing, 54(3), 68. https://doi.org/10.2307/1251817
  • Gao, Y. (2011). CSR in an emerging country: A content analysis of CSR reports of listed companies. Baltic Journal of Management, 6(2), 263–291. https://doi.org/10.1108/17465261111131848
  • Garriga, E., & Mele, D. (2004). Corporate Social Responsibility Theories: Mapping the. Journal of Business Ethics, 53, 51–71.
  • Hinson, R. . (2011). Journal of Information , Communication and Ethics in Society Article information : 9(2), 102–115. https://doi.org/10.1108/14779961111148622
  • Jain, R., & Winner, L. H. (2016). CSR and sustainability reporting practices of top companies in India. Corporate Communications: An International Journal, 21(1), 36–55.
  • Jain, A., Keneley, M., & Thomson, D. (2015). Voluntary CSR disclosure works ! Evidence from Asia ‐ Pacific banks.
  • Kansal, M., Joshi, M., & Batra, G. S. (2014). Determinants of corporate social responsibility disclosures: Evidence from India. Advances in Accounting, 30(1), 217–229. https://doi.org/10.1016/j.adiac.2014.03.009
  • Khan, H. U. Z. (2010). The effect of corporate governance elements on corporate social responsibility (CSR); reporting: Empirical evidence from private commercial banks of Bangladesh. International Journal of Law and Management, 52(2), 82–109. https://doi.org/10.1108/17542431011029406
  • Krasodomska, J. (2015). CSR disclosures in the banking industry, Empirical evidence from Poland. Social Responsibility Journal, 11(3), 406–423. https://doi.org/10.1108/SRJ-02-2013-0019
  • Laidroo, L., & Ööbik, U. (2014). Banks’ CSR disclosures - headquarters versus subsidiaries. Baltic Journal of Management, 9(1), 47–70. https://doi.org/10.1108/BJM-05-2013-0091
  • Michelon, G. (2011). Sustainability disclosure and reputation: A comparative study. Corporate Reputation Review, 14(2), 79–96. https://doi.org/10.1057/crr.2011.10
  • Oobik, L. L. U. (2013). Banks ’ CSR disclosures – headquarters versus subsidiaries. 9(1), 47–70. https://doi.org/10.1108/BJM-05-2013-0091
  • Pérez, A., & del Bosque, I. R. (2013). Extending on the formation process of CSR image. Social Marketing Quarterly, 19(3), 156–171. https://doi.org/10.1177/1524500413489287
  • Pérez, A., & Del Bosque, I. R. (2015). The formation of customer csr perceptions in the banking sector: The role of coherence, altruism, expertise and trustworthiness. International Journal of Business and Society, 16(1), 75–94.
  • Pérez, A., & Lopez-Gutierrez, C. (2017). An empirical analysis of the relationship between the information quality of CSR reporting and reputation among publicly traded companies in Spain. Academia Revista Latinoamericana de Administración, 30(1), 87–107. https://doi.org/10.1108/ARLA-02-2016-0036
  • Solihin. (2009). Corporate Social responsibility: From Charity to Sustainability.
  • Virvilaite, R., & Daubaraite, U. (2011). Corporate Social Responsibility in Forming Corporate Image. Engineering Economics, 22(5), 534–543. https://doi.org/10.5755/j01.ee.22.5.972
  • Wilburn, K., & Wilburn, R. (2013). Using Global Reporting Initiative indicators for CSR programs. Journal of Global Responsibility, 4(1), 62–75. https://doi.org/10.1108/20412561311324078
  • Yeo, R. K., & Youssef, M. A. (2010). Communicating corporate image into existence: The case of the Saudi banking industry. Corporate Communications, 15(3), 263–280. https://doi.org/10.1108/13563281011068122
Yıl 2019, Cilt: 8 Sayı: 2, 93 - 100, 30.06.2019
https://doi.org/10.17261/Pressacademia.2019.1040

Öz

Kaynakça

  • Adegbola, E. A. (2015). Corporate Social Responsibility as a Marketing Strategy for Enhanced Performance in the Nigerian Banking Industry: A Granger Causality Approach. Procedia - Social and Behavioral Sciences, 164(August), 141–149. https://doi.org/10.1016/j.sbspro.2014.11.062
  • Chaudhri, V. (2016). Corporate social responsibility and the communication imperative: Perspectives from CSR managers. International Journal of Business Communication, 53(4), 419–442. https://doi.org/10.1177/2329488414525469
  • Crosby, L. a., Evans, K. R., & Cowles, D. (1990). Relationship Quality in Services Selling: An Interpersonal Influence Perspective. Journal of Marketing, 54(3), 68. https://doi.org/10.2307/1251817
  • Gao, Y. (2011). CSR in an emerging country: A content analysis of CSR reports of listed companies. Baltic Journal of Management, 6(2), 263–291. https://doi.org/10.1108/17465261111131848
  • Garriga, E., & Mele, D. (2004). Corporate Social Responsibility Theories: Mapping the. Journal of Business Ethics, 53, 51–71.
  • Hinson, R. . (2011). Journal of Information , Communication and Ethics in Society Article information : 9(2), 102–115. https://doi.org/10.1108/14779961111148622
  • Jain, R., & Winner, L. H. (2016). CSR and sustainability reporting practices of top companies in India. Corporate Communications: An International Journal, 21(1), 36–55.
  • Jain, A., Keneley, M., & Thomson, D. (2015). Voluntary CSR disclosure works ! Evidence from Asia ‐ Pacific banks.
  • Kansal, M., Joshi, M., & Batra, G. S. (2014). Determinants of corporate social responsibility disclosures: Evidence from India. Advances in Accounting, 30(1), 217–229. https://doi.org/10.1016/j.adiac.2014.03.009
  • Khan, H. U. Z. (2010). The effect of corporate governance elements on corporate social responsibility (CSR); reporting: Empirical evidence from private commercial banks of Bangladesh. International Journal of Law and Management, 52(2), 82–109. https://doi.org/10.1108/17542431011029406
  • Krasodomska, J. (2015). CSR disclosures in the banking industry, Empirical evidence from Poland. Social Responsibility Journal, 11(3), 406–423. https://doi.org/10.1108/SRJ-02-2013-0019
  • Laidroo, L., & Ööbik, U. (2014). Banks’ CSR disclosures - headquarters versus subsidiaries. Baltic Journal of Management, 9(1), 47–70. https://doi.org/10.1108/BJM-05-2013-0091
  • Michelon, G. (2011). Sustainability disclosure and reputation: A comparative study. Corporate Reputation Review, 14(2), 79–96. https://doi.org/10.1057/crr.2011.10
  • Oobik, L. L. U. (2013). Banks ’ CSR disclosures – headquarters versus subsidiaries. 9(1), 47–70. https://doi.org/10.1108/BJM-05-2013-0091
  • Pérez, A., & del Bosque, I. R. (2013). Extending on the formation process of CSR image. Social Marketing Quarterly, 19(3), 156–171. https://doi.org/10.1177/1524500413489287
  • Pérez, A., & Del Bosque, I. R. (2015). The formation of customer csr perceptions in the banking sector: The role of coherence, altruism, expertise and trustworthiness. International Journal of Business and Society, 16(1), 75–94.
  • Pérez, A., & Lopez-Gutierrez, C. (2017). An empirical analysis of the relationship between the information quality of CSR reporting and reputation among publicly traded companies in Spain. Academia Revista Latinoamericana de Administración, 30(1), 87–107. https://doi.org/10.1108/ARLA-02-2016-0036
  • Solihin. (2009). Corporate Social responsibility: From Charity to Sustainability.
  • Virvilaite, R., & Daubaraite, U. (2011). Corporate Social Responsibility in Forming Corporate Image. Engineering Economics, 22(5), 534–543. https://doi.org/10.5755/j01.ee.22.5.972
  • Wilburn, K., & Wilburn, R. (2013). Using Global Reporting Initiative indicators for CSR programs. Journal of Global Responsibility, 4(1), 62–75. https://doi.org/10.1108/20412561311324078
  • Yeo, R. K., & Youssef, M. A. (2010). Communicating corporate image into existence: The case of the Saudi banking industry. Corporate Communications, 15(3), 263–280. https://doi.org/10.1108/13563281011068122
Toplam 21 adet kaynakça vardır.

Ayrıntılar

Birincil Dil İngilizce
Konular Finans
Bölüm Articles
Yazarlar

Lindiawati Lindiawati Bu kişi benim 0000-0003-4498-3208

Yayımlanma Tarihi 30 Haziran 2019
Yayımlandığı Sayı Yıl 2019 Cilt: 8 Sayı: 2

Kaynak Göster

APA Lindiawati, L. (2019). THE IMPLEMENTATION OF CORPORATE SOCIAL RESPONSIBILITY IN INDONESIANN BANKING INDUSTRY. Journal of Business Economics and Finance, 8(2), 93-100. https://doi.org/10.17261/Pressacademia.2019.1040

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