Pub Date : 2020-07-29DOI: 10.4018/978-1-7998-4787-8.CH001
M. Khan
This chapter aims to deepen understanding of trends in corporate social responsibility reporting (CSRR) practices in Pakistan since the introduction of voluntary reporting guidelines in 2009 by the Securities and Exchange Commission Pakistan (SECP) and their updating in 2013. Quantitative content analysis was applied to CSRR for the chemicals, oil and gas, banking, cement, and manufacturing industries in Pakistan. The results were benchmarked to the guidelines issued on social and environmental aspects by the SECP. It was found that the reports issued by the highly polluting industries such as oil and gas, cement, and chemical industries reported significantly higher levels of information than the other sectors. The results indicate the appropriateness of industry-specific reporting and suggest, in line with local guidelines, that further standardisation is required to level the playing field of CSRR in Pakistan.
{"title":"Analysing the State of Sector-Specific CSR Reporting","authors":"M. Khan","doi":"10.4018/978-1-7998-4787-8.CH001","DOIUrl":"https://doi.org/10.4018/978-1-7998-4787-8.CH001","url":null,"abstract":"This chapter aims to deepen understanding of trends in corporate social responsibility reporting (CSRR) practices in Pakistan since the introduction of voluntary reporting guidelines in 2009 by the Securities and Exchange Commission Pakistan (SECP) and their updating in 2013. Quantitative content analysis was applied to CSRR for the chemicals, oil and gas, banking, cement, and manufacturing industries in Pakistan. The results were benchmarked to the guidelines issued on social and environmental aspects by the SECP. It was found that the reports issued by the highly polluting industries such as oil and gas, cement, and chemical industries reported significantly higher levels of information than the other sectors. The results indicate the appropriateness of industry-specific reporting and suggest, in line with local guidelines, that further standardisation is required to level the playing field of CSRR in Pakistan.","PeriodicalId":252564,"journal":{"name":"Global Challenges and Strategic Disruptors in Asian Businesses and Economies","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-07-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117079599","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.4018/978-1-7998-4787-8.CH012
S. Hatane, Amadea Nathania Pranoto, Josua Tarigan, J. Susilo, Ang Jonathan Christianto
This study examined the effect of the components of corporate social responsibility (CSR) and earnings management on market value, measured using Tobin's Q. CSR is measured by using KLD Index, while earnings management used discretionary loan loss provision. The GMM-SYS (generalized method of moment system) dynamic panel data method is employed to examine the research framework on conventional banks listed in Indonesia Stock Exchange. Among six components in CSR disclosures, only corporate governance, environmental and product disclosures are favorable for bank's market value. Furthermore, earnings management had a positive impact on market value. Empirical result indicated that CSR functions as a part of bank strategic moves in order to survive the highly dynamical business environment. Since CSR inflicts additional costs for the company, they must perform CSR efficiently while maintaining a strong relationship with shareholders. This study contributes to CSR and financial management literature by finding the nature of CSR effects as future strategic investment.
{"title":"The CSR Performance and Earning Management Practice on the Market Value of Conventional Banks in Indonesia","authors":"S. Hatane, Amadea Nathania Pranoto, Josua Tarigan, J. Susilo, Ang Jonathan Christianto","doi":"10.4018/978-1-7998-4787-8.CH012","DOIUrl":"https://doi.org/10.4018/978-1-7998-4787-8.CH012","url":null,"abstract":"This study examined the effect of the components of corporate social responsibility (CSR) and earnings management on market value, measured using Tobin's Q. CSR is measured by using KLD Index, while earnings management used discretionary loan loss provision. The GMM-SYS (generalized method of moment system) dynamic panel data method is employed to examine the research framework on conventional banks listed in Indonesia Stock Exchange. Among six components in CSR disclosures, only corporate governance, environmental and product disclosures are favorable for bank's market value. Furthermore, earnings management had a positive impact on market value. Empirical result indicated that CSR functions as a part of bank strategic moves in order to survive the highly dynamical business environment. Since CSR inflicts additional costs for the company, they must perform CSR efficiently while maintaining a strong relationship with shareholders. This study contributes to CSR and financial management literature by finding the nature of CSR effects as future strategic investment.","PeriodicalId":252564,"journal":{"name":"Global Challenges and Strategic Disruptors in Asian Businesses and Economies","volume":"59 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134582933","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The expeditious proliferation of artificial intelligence in the mainstream has rejigged the simplest processes of the various sectors in the most efficient way. With the advent of the era of cybernation, the work culture has been curbed with the timely developments and upgradation of the technology. Cybernation has propelled the growth of every respective sector of the vast corporate diaspora with time. The main aim of the cybernation being that of smoothening the complex, bulk tasks which exploit mass human energy, has seen much success in its purpose so far. But certain domains of the corporate diaspora still await the technological transformation of their respective processes. One such prominent domain and the real fuel of the corporate diaspora, the human resource has yet to expand its purview to imbibe and imbue cybernation in its certain processes. Human resource domain being the custodian of the corporate, wherein it is for the people and by the people though with the niche of Industry 4.0 beholds more space to expand the angle of understanding the term resource for the human, than human as an element of resource in itself. Multifarious human resource processes can be enhanced further with apt utility of digitization in order to optimize the user interface and user experience, boosting the overall employee experience amidst the corporate. Several certain customary functions of the human resources entail the adaptation of automation in more nuanced way to evolve parallel with the digitalization. Moreover, the millennial era further looks up to a transformed human resource with higher echelons of functions to be performed, digitally evolved jobs, an automated work environment, work culture well acquainted with the artificial intelligence. The effect of cybernation on the business acumen of futuristic human resource leaders, working in the rapid concurrent era of disruptions, without losing the human touch, will carve the future human resource structure. Therefore, the intent of this chapter is to study the detailed implications of automation, digitalization, and cybernation in the domain of human resources and to study and examine the dynamically changing HR functions with technological interventions and disruptions by proposing a literature review.
{"title":"Augment Human Resource Proximity Plumbing Cybernation","authors":"Anant Deogaonkar, Sampada Nanoty, Archana Shrivastava, Geetika Jain","doi":"10.4018/978-1-7998-4787-8.CH008","DOIUrl":"https://doi.org/10.4018/978-1-7998-4787-8.CH008","url":null,"abstract":"The expeditious proliferation of artificial intelligence in the mainstream has rejigged the simplest processes of the various sectors in the most efficient way. With the advent of the era of cybernation, the work culture has been curbed with the timely developments and upgradation of the technology. Cybernation has propelled the growth of every respective sector of the vast corporate diaspora with time. The main aim of the cybernation being that of smoothening the complex, bulk tasks which exploit mass human energy, has seen much success in its purpose so far. But certain domains of the corporate diaspora still await the technological transformation of their respective processes. One such prominent domain and the real fuel of the corporate diaspora, the human resource has yet to expand its purview to imbibe and imbue cybernation in its certain processes. Human resource domain being the custodian of the corporate, wherein it is for the people and by the people though with the niche of Industry 4.0 beholds more space to expand the angle of understanding the term resource for the human, than human as an element of resource in itself. Multifarious human resource processes can be enhanced further with apt utility of digitization in order to optimize the user interface and user experience, boosting the overall employee experience amidst the corporate. Several certain customary functions of the human resources entail the adaptation of automation in more nuanced way to evolve parallel with the digitalization. Moreover, the millennial era further looks up to a transformed human resource with higher echelons of functions to be performed, digitally evolved jobs, an automated work environment, work culture well acquainted with the artificial intelligence. The effect of cybernation on the business acumen of futuristic human resource leaders, working in the rapid concurrent era of disruptions, without losing the human touch, will carve the future human resource structure. Therefore, the intent of this chapter is to study the detailed implications of automation, digitalization, and cybernation in the domain of human resources and to study and examine the dynamically changing HR functions with technological interventions and disruptions by proposing a literature review.","PeriodicalId":252564,"journal":{"name":"Global Challenges and Strategic Disruptors in Asian Businesses and Economies","volume":"74 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121725413","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.4018/978-1-7998-4787-8.CH016
Sachin Soonthodu, S. Shetty
Technology plays a crucial role in inclusive growth of modern human management systems. Recruitment, hiring, training, retaining, workplace administration, and optimizing workforce environment are the major functions of human resources management. Adopting innovative technology within the organisation enables the managers to accumulate and deliver the information as well as communicate with employees more effectively. India, as one of the developed countries, is successfully integrating technology in human resource management systems to ensure market-driven product and service development. Technology makes jobs easy; at the same time, it threatens the job market by reducing the human resource requirement to perform particular tasks. An effective human resource management should have the ability to integrate technology and the human resource for the better development of an organisation. This theoretical study focuses on various technologies adopted by the human resource management to make the workplace effective and highly productive.
{"title":"Innovative Technology and Human Resource Management","authors":"Sachin Soonthodu, S. Shetty","doi":"10.4018/978-1-7998-4787-8.CH016","DOIUrl":"https://doi.org/10.4018/978-1-7998-4787-8.CH016","url":null,"abstract":"Technology plays a crucial role in inclusive growth of modern human management systems. Recruitment, hiring, training, retaining, workplace administration, and optimizing workforce environment are the major functions of human resources management. Adopting innovative technology within the organisation enables the managers to accumulate and deliver the information as well as communicate with employees more effectively. India, as one of the developed countries, is successfully integrating technology in human resource management systems to ensure market-driven product and service development. Technology makes jobs easy; at the same time, it threatens the job market by reducing the human resource requirement to perform particular tasks. An effective human resource management should have the ability to integrate technology and the human resource for the better development of an organisation. This theoretical study focuses on various technologies adopted by the human resource management to make the workplace effective and highly productive.","PeriodicalId":252564,"journal":{"name":"Global Challenges and Strategic Disruptors in Asian Businesses and Economies","volume":"107 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116194237","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.4018/978-1-7998-4787-8.CH014
Biplob Kumar Nandi, M. Kabir, Nandini Roy
The automated tax system has been taken as an effective tool for modernizing the tax system. The automated tax system can easily store all types of reported income, and it makes the tax submission procedure easy and convenient, resulting in reducing the compliance cost. The main objective of this chapter is to explain the necessity of an automated value added tax (VAT) system for raising domestic resource mobilization and how automation can be a better alternative to finance sustainable development goals projects. The secondary data was collected from the National Board of Revenue, Bangladesh. This study explains that the entire VAT system's automation can reduce the taxpayers' incentive to evade tax by reducing the tax compliance and taking bribes of tax officials. In sum, automation of the tax system would ultimately be pragmatic tax reform for the financing in the SDG projects.
{"title":"Automation of VAT System","authors":"Biplob Kumar Nandi, M. Kabir, Nandini Roy","doi":"10.4018/978-1-7998-4787-8.CH014","DOIUrl":"https://doi.org/10.4018/978-1-7998-4787-8.CH014","url":null,"abstract":"The automated tax system has been taken as an effective tool for modernizing the tax system. The automated tax system can easily store all types of reported income, and it makes the tax submission procedure easy and convenient, resulting in reducing the compliance cost. The main objective of this chapter is to explain the necessity of an automated value added tax (VAT) system for raising domestic resource mobilization and how automation can be a better alternative to finance sustainable development goals projects. The secondary data was collected from the National Board of Revenue, Bangladesh. This study explains that the entire VAT system's automation can reduce the taxpayers' incentive to evade tax by reducing the tax compliance and taking bribes of tax officials. In sum, automation of the tax system would ultimately be pragmatic tax reform for the financing in the SDG projects.","PeriodicalId":252564,"journal":{"name":"Global Challenges and Strategic Disruptors in Asian Businesses and Economies","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127444336","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.4018/978-1-7998-4787-8.CH006
S. Bhattacharyya, Neenu Neenu
Due to the present customer voice in a digital world, keeping a watchful eye on what customers were expressing on social media became a necessary firm imperative. For this study, the authors found that rather than using FGDs and survey research, digital tools like the applications of social media listening could serve as a valuable platform for gathering insights about a firm's latest strategy. This could be complemented by the existing channels of feedback. This research study focused on customer perspective. Data was collected from Indian consumers and social media handling experts regarding social listening based upon a semi structured open-ended questionnaire. The data collected was content analyzed based upon thematic content analysis. Customer voices were reading majorly complaints and compliments followed by advocacy. This helped to comprehend how well firm managers aligned and helped in getting insights regarding marketplace reflections for assessing a firm, its products, and its brands.
{"title":"Active Social Listening and Its Impact on Firm Strategies","authors":"S. Bhattacharyya, Neenu Neenu","doi":"10.4018/978-1-7998-4787-8.CH006","DOIUrl":"https://doi.org/10.4018/978-1-7998-4787-8.CH006","url":null,"abstract":"Due to the present customer voice in a digital world, keeping a watchful eye on what customers were expressing on social media became a necessary firm imperative. For this study, the authors found that rather than using FGDs and survey research, digital tools like the applications of social media listening could serve as a valuable platform for gathering insights about a firm's latest strategy. This could be complemented by the existing channels of feedback. This research study focused on customer perspective. Data was collected from Indian consumers and social media handling experts regarding social listening based upon a semi structured open-ended questionnaire. The data collected was content analyzed based upon thematic content analysis. Customer voices were reading majorly complaints and compliments followed by advocacy. This helped to comprehend how well firm managers aligned and helped in getting insights regarding marketplace reflections for assessing a firm, its products, and its brands.","PeriodicalId":252564,"journal":{"name":"Global Challenges and Strategic Disruptors in Asian Businesses and Economies","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128685667","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.4018/978-1-7998-4787-8.CH011
Gaurav Nagpal, K. Dawar, Srutadipta Roy Choudhury, Tanmay Singh
The QSR (quick service restaurants) industry in the emerging economies such as India is undergoing a wave of disruption and re-engineering. Many global brands in QSR food servicing have resorted to technology and innovation in one or more aspects of their value chain in order to maintain leadership positions in a market that is facing some fast-growing competition from various channels, especially with the penetration that service aggregators like Zomato, Swiggy, and Uber Eats have managed to gain. This study aims to establish a general direction towards which the QSR industry is progressing in India by examining not only the current trends in India but also the trends that are prevalent worldwide and which have the potential of diffusion to emerging economies like India.
{"title":"Disruption and Innovation Trends in the QSR Industry","authors":"Gaurav Nagpal, K. Dawar, Srutadipta Roy Choudhury, Tanmay Singh","doi":"10.4018/978-1-7998-4787-8.CH011","DOIUrl":"https://doi.org/10.4018/978-1-7998-4787-8.CH011","url":null,"abstract":"The QSR (quick service restaurants) industry in the emerging economies such as India is undergoing a wave of disruption and re-engineering. Many global brands in QSR food servicing have resorted to technology and innovation in one or more aspects of their value chain in order to maintain leadership positions in a market that is facing some fast-growing competition from various channels, especially with the penetration that service aggregators like Zomato, Swiggy, and Uber Eats have managed to gain. This study aims to establish a general direction towards which the QSR industry is progressing in India by examining not only the current trends in India but also the trends that are prevalent worldwide and which have the potential of diffusion to emerging economies like India.","PeriodicalId":252564,"journal":{"name":"Global Challenges and Strategic Disruptors in Asian Businesses and Economies","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131565652","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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