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Every company or cooperation is obligatory to carry out social and environmental responsibility. Corporate Social Responsibility (CSR) is regulated in Article 1 paragraph 3 of Law no. 40 of 2007 on Limited Liability Company which reads: "Social and environmental responsibility is the Company's commitment to play a role in sustainable economic development in order to improve the quality of life and environment that is beneficial for its own feelings, the local community and the community at large". About the obligatory of business, CSR is further regulated in Article 74 of the Law of Limited Liability Company and Government Regulation no. 47 of 2012 on Corporate Social Responsibility and Environment. Keywords: Limited Company, Social Responsibility

Corporate social responsibility refers to norms that how businesses are managed to bring about an overall positive impact on the communities, cultures, societies and environments in which they operate. The fundamentals of csr rest on the fact that not only public policy but even corporate should be responsible enough to address social issues. Businesses are to invest their profits in areas such as education, poverty, gender equality, and hunger. But csr practices are regularly not practiced or done only in namesake especially by mncs with no cultural and emotional attachments to india. This paper is based on qualitative research design consisting of review of literature through secondary sources of data collection. The data has been examined through content analysis process from various books, newspaper articles and journals. This paper seeks to explain various initiatives taken in the field of csr along with some suggestions. This paper explains that if this goal has to be realized then the csr approach of corporate has to be in line with their attitudes towards setting clear mainstream business objectives, undertaking potential investments, measuring and reporting performance publicly. The most effective csr plans ensure that while organizations comply with legislation, their investments also respect the growth and development of marginalized communities and the environment.

As the phenomenon of corporate social responsibility (CSR) establishes itself more globally, the question arises as to the nature of CSR in developing countries. Vietnam is one example of a developing country undergoing rapid economic growth coupled with societal challenges, driven by increased business activity. To date, however, there is a dearth of context-sensitive research on CSR in Vietnam, while the distinct political, economic, social and cultural context makes Vietnam an appropriate environment for critiquing the relevance of universal CSR theories in a local context. This paper provides a critical review of the peculiarities of the Vietnamese context, and proposes a conceptual framework consisting of three specific institutional level factors that potentially influence the nature of CSR in Vietnam. These contextual factors include tradition, political governance and modernity. In addition to emphasizing the context in which CSR is conceptualized and practiced, this paper also builds a theoretical foundation that aids in the development of CSR debates, in particular the parameters influencing CSR conceptualizations (CSR Thinking) and the implementation of CSR (CSR Doing) in Vietnam.

Corporate social responsibility refers to norms that how businesses are managed to bring about an overall positive impact on the communities, cultures, societies and environments in which they operate. The fundamentals of CSR rest on the fact that not only public policy but even corporate should be responsible enough to address social issues. Businesses are to invest their profits in areas such as education, poverty, gender equality, and hunger. But CSR practices are regularly not practiced or done only in namesake especially by MNCs with no cultural and emotional attachments to India. This paper is based on qualitative research design consisting of review of literature through secondary sources of data collection. The data has been examined through content analysis process from various books, newspaper articles and journals. This paper seeks to explain various initiatives taken in the field of CSR along with some suggestions. This paper explains that if this goal has to be realized then the CSR approach of corporate has to be in line with their attitudes towards setting clear mainstream business objectives, undertaking potential investments, measuring and reporting performance publicly. The most effective CSR plans ensure that while organizations comply with legislation, their investments also respect the growth and development of marginalized communities and the environment.

Since it have been implemented as an obligation to companies either public or private, Corporate Social Responsibility (CSR) have been becoming potential source for development program funding in Samarinda. This article explains the implementation of CSR in Samarinda, and the cooperation between government, company and society within it. CSR implementation in Samarinda have conformed to several provisions under the Local Regulation Samarinda City Number 3, 2013 about Corporate Social Responsibility. Cooperation between government, company and society described mutual partnership governance. However, the weakness of the regulation implementation resulted in company's reluctance to fulfil it. On the other hand, the society itself had not utilized CSR to full potential.Keyword: CSR, governance, cooperation between parties

Taking into account a broad range of stakeholders who may affect or be affected by corporate action, the perspective of Corporate Social Responsibility (CSR) carries the promise of a win-win situation for all. CSR in China is highly topical, as the country is integrating into the supply chains of the major global players, but the ideals of CSR are a far cry from the realities of production in "the workshop of the world". In this paper I will discuss key issues relating to the process of adapting CSR into the Chinese context. I will focus on the position of the PRC political leadership. I argue that the leadership seems to pursue an agenda of submerging CSR under the control of the Party-State and conceptualizing CSR by reference to a blend of an eclectic interpretation of Western European welfare models and CSR conceptions with an eclectic interpretation of Chinese tradition and political culture. As a result, CSR in China lacks the element of multi-stakeholder dialogue, which is commonly recognized as the core element of CSR in Western countries. Keywords: CSR, China, Labour issue, MNCE, NGO, Politic change.

PurposeThe purpose of this paper is to explore CEO corporate social responsibility (CSR) rhetorical choices in response to stakeholder pressures. CEOs often search for legitimacy through CSR rhetoric. It contributes to maintaining or developing pragmatic, moral and cognitive legitimacy in a post‐crisis world where CSR concerns are gaining in importance.Design/methodology/approachA content analysis of various CEO discourses is performed. Press articles are analyzed to identify the nature of stakeholder pressures. Covariance analyses are conducted to study how CEO CSR rhetorical strategies vary between communication channels dedicated to specific stakeholders. Regression analyses are conducted between stakeholder pressures and rhetorical strategies.FindingsThe paper identifies three types of CEO CSR rhetorical categories: values rhetoric to develop moral legitimacy, normative rhetoric to improve cognitive legitimacy, and instrumental rhetoric to enhance pragmatic legitimacy. Values CSR rhetoric is used most often with employees or societal stakeholders. It increases when stakeholders' satisfaction is already quite high regarding financial performance, strategy, and products and services. Normative CSR rhetoric is rarely used. It is only devoted to societal stakeholders and it increases with stakeholder satisfaction with the quality of management, leadership and governance. Instrumental CSR rhetoric is mainly used with boards of directors, financial investors and shareholders. Its importance increases with stakeholder satisfaction with CSR but decreases with stakeholder satisfaction with financial performance and corporate vision/strategy.Originality/valueThe paper provides key contributions for CEOs on how to communicate on CSR. The empirical design based on qualitative and quantitative analyses innovates in operationalizing CSR rhetorical categories and stakeholder pressures.

Corporate social responsibility (CSR) is increasingly to be found on the international agenda as globalization continues. It is by no means new, however, reaching back into the early 18th century. At that time corporate social responsibility was motivated primarily by religious or ethical convictions, although fear of radical movements also played its part. The concept of corporate social and ecological responsibility is still very vague. Typological classification is possible by reference to the actors involved. While corporate codes of conduct are restricted to the various businesses concerned, the Global Compact (GC) and the OECD Guidelines for Multinational Enterprises are the most important business-wide, global instruments. The Global Compact now focuses on ten principles, relating to the most important international agreements in the areas of human rights, labour and social standards, environmental standards and anti-corruption. While further additions have been made to the GC principles, the implementing mechanisms remain weak. The business community places the emphasis on the principle of self-regulation and the best-practice approach. The NGOs, but other actors too, criticise the absence of monitoring and of sanction mechanisms. The OECD Guidelines contrast with the GC in being the only multilaterally recognized comprehensive code to have been agreed among the governments. The principles set out in the Guidelines go much further than the GC principles, covering such aspects as taxation, consumer interests and the disclosure of information. The general principles also formulate suppliers' and subcontractors' responsibilities. The OECD Guidelines focus not on the documentation of best practices but on the discussion of issues within a tripartite structure (government, business, NGOs or employee organizations). This structure prevents individual actors from giving prominence to their activity primarily as a PR measure. The GC and OECD Guidelines must be seen not as alternatives but as complementary instruments. By strengthening regional GC networks and promoting comprehensive multi-stakeholder fora, development cooperation can do a great deal to pave the way for CSR in developing countries. To increase acceptance of the GC, more needs to be done in the monitoring sphere. As regards the OECD Guidelines, development cooperation should seek to strengthen their role in the developing countries, especially for the supply chain. Action should be taken to counteract any denial of responsibility in this sphere through the application of the Guidelines solely to investments ("investment nexus"). Increased transparency of the activities of the National Contact Points could help to increase the importance of the OECD Guidelines as a global instrument for CSR.

Corporate social responsibility has gained significance in the present day due to increased expectations of public and Government from the organizations especially after the outbreak of COVID 19. Now a day's customers prefer only those companies which are contributing for the well being and they are finding it proud to be associated with such company products. Thus organizations started using CSR as a means of image building, competitive edge etc. Usually CSR indicates corporation's activities towards environmental protection, pollution prevention and social wellbeing.CSR is also known as "corporate citizenship" as every corporate is considered to be a citizen of the society it which it is functioning. CSR activities involve costs that may not provide any financial benefit to the organization, but CSR activities promote positive impact in the long run. Organizations started realizing that a company cannot prosper unless the society around it is safe, healthy, and prosperous. The present study was undertaken to know the role and contribution of HR department and Manager in creating awareness and enthusiasm among employees on one side and contributing for its effectiveness both in financial and non financial terms.

Purpose - In line with the stakeholder, social contract, and the legitimacy theory of the company's obligations under the CSR to maintain sustainability. The purpose of this article is to know the CSR practices of multinational companies in various countries.Design / methodology / approach - Overview is based on 15 articles published from 2007 to 2015 in academic databases are Emerald and Proquest with keywords CSR, MNC, and Multinational.Findings - Through a review of the literature, this paper presents the implementation of CSR in multinational companies in various countries, which requires the active participation of stakeholders.Study limitations / implications - The literature on the implementation of CSR is little available.Originality - This paper presents a review of literature on an important aspect in the implementation of CSR strategies of multinational companies, namely the social maturity of the international community and cultural evolution of political thought, social adaptation activities of multinational companies, and market diversification.Keywords: CSR, MNC, MultinationalType of paper: Literature Review

Es gibt viele Gründe, weshalb es bisher nur unzureichend gelingt, über Kaufentscheidungen einen Wandel von Wirtschaft und Gesellschaft in Richtung Nachhaltigkeit zu initiieren. Der Beitrag diskutiert als einen möglichen Grund die mangelnde Transparenz über Corporate Social Responsibility (CSR), die soziale und ökologische Verantwortungsübernahme durch Unternehmen mit dem Ziel eines Reputationsgewinns. Der Verfasser stellt produktbezogene und unternehmensbezogene Instrumente der CSR-Kommunikation dar und beklagt deren mangelnde Anwendung, eine mangelnde Konsumentenorientierung und einen Mangel an Glaubwürdigkeit. Am Beispiel des CSR-Tests der Stiftung Warentest werden indirekte Wirkungen der CSR-Kommunikation aufgezeigt. CSR-Informationen sind, so das Fazit des Verfassers, notwendig für ein bewusst nachhaltiges Konsumentenverhalten, aber nicht hinreichend. (ICE2)