This paper explores changes in environmental reporting among Australian MNEs between 2004 and 2007, using the GRI guidelines, and explains how GRI transformation (from G2 to G3) leads to changes in environmental disclosure aspects along with their association with company size, profitability, industry sector. Applying Wilcoxon matched pair signed ranked and Spearman rank correlation tests, twenty companies from the Australian SAM Sustainability Index (AuSSI) are examined to identify the extent of changes on specific aspects of environmental disclosure. The findings of the paper document a significant increase in environmental reporting in Australian companies. In particular, reporting has increased for energy, emissions and environmental management followed by water, overall, materials, transport and product/services aspects. However, a shift in emphasis from compliance and biodiversity aspects associated with climate changes and resource preservation is also evident. Again, the majority of changes occurred in companies operating in environmentally sensitive industries with industry sector having significant relationship with a few environmental disclosure aspects, the study shows no significant effect of company size and profitability on different environmental disclosure aspects. These evidences indicate that external forces (such as, legislation, industry sensitiveness to environment, and stakeholder awareness and pressure) rather than internal factors are more effective to influence and determine environmental disclosure in Australian companies.
{"title":"Exploring Environmental Disclosure in SelectedAustralian Multinationals under the GRI Guidelines","authors":"O. Farooque, B. Kotey, Helena Ahulu","doi":"10.22164/ISEA.V8I3.90","DOIUrl":"https://doi.org/10.22164/ISEA.V8I3.90","url":null,"abstract":"This paper explores changes in environmental reporting among Australian MNEs between 2004 and 2007, using the GRI guidelines, and explains how GRI transformation (from G2 to G3) leads to changes in environmental disclosure aspects along with their association with company size, profitability, industry sector. Applying Wilcoxon matched pair signed ranked and Spearman rank correlation tests, twenty companies from the Australian SAM Sustainability Index (AuSSI) are examined to identify the extent of changes on specific aspects of environmental disclosure. The findings of the paper document a significant increase in environmental reporting in Australian companies. In particular, reporting has increased for energy, emissions and environmental management followed by water, overall, materials, transport and product/services aspects. However, a shift in emphasis from compliance and biodiversity aspects associated with climate changes and resource preservation is also evident. Again, the majority of changes occurred in companies operating in environmentally sensitive industries with industry sector having significant relationship with a few environmental disclosure aspects, the study shows no significant effect of company size and profitability on different environmental disclosure aspects. These evidences indicate that external forces (such as, legislation, industry sensitiveness to environment, and stakeholder awareness and pressure) rather than internal factors are more effective to influence and determine environmental disclosure in Australian companies.","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"8 1","pages":"137-155"},"PeriodicalIF":0.0,"publicationDate":"2014-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68168963","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}
A well-known fact about the Nigerian Niger Delta region is incessant conflicts between the Oil Transnational Corporations and the oil producing communities. This could be attributed to the fact that the activities of Oil TNCs have continued to unleash untold devastation on the environment of the oil producing communities and its consequences on the local economy and by extension the total obliteration of the livelihood of the inhabitants of the area. Therefore, the Oil TNCs are increasingly becoming conscious of their devastating impact on the ecology of the area and their blatant disregard for the socio-economic development of the host communities. Consequently, the Oil TNCs have come to embrace the idea of executing Corporate Social Responsibility (CSR) projects as a vehicle to intervene meaningfully in order to mitigate the adverse effects of their operations on the environments of the host communities. This paper attempts to review and analyze CSR practices of the two major Oil TNCs in Bayelsa State: Shell and Agip in six host communities: Olugboboro, Olugbobiri, Ikebiri 1, Oporoma, Angiama, and Peremabiri in Southern Ijaw local government area. The key question explored in this study is: has the practice of CSR in the Nigerian Niger Delta region by Oil TNCs brought about socio-economic development and drastic reduction in conflict between the host communities and the Oil TNCs? The paper argues that CSR projects of transnational oil corporations in Nigeria are driven by short-term expediency rather than the long term environmental developmental needs of host communities through the provision of poor quality social amenities to these communities in order to secure social license to operate. For transnational oil corporations to make positive impact in the Nigerian Niger Delta Region, their CSR projects should belong tern in nature, taking into consideration the sustainable development needs of the local communities. The CSR projects should be in the form of high quality social amenities and environmental rehabilitation and protection, which could serve the needs of the present and future generations.
{"title":"Corporate Social Responsibility and Environmental Concerns in Nigeria: A Critical Focus on Oil Producing Communities","authors":"K. Dandago, L. Arugu","doi":"10.22164/ISEA.V8I2.84","DOIUrl":"https://doi.org/10.22164/ISEA.V8I2.84","url":null,"abstract":"A well-known fact about the Nigerian Niger Delta region is incessant conflicts between the Oil Transnational Corporations and the oil producing communities. This could be attributed to the fact that the activities of Oil TNCs have continued to unleash untold devastation on the environment of the oil producing communities and its consequences on the local economy and by extension the total obliteration of the livelihood of the inhabitants of the area. Therefore, the Oil TNCs are increasingly becoming conscious of their devastating impact on the ecology of the area and their blatant disregard for the socio-economic development of the host communities. Consequently, the Oil TNCs have come to embrace the idea of executing Corporate Social Responsibility (CSR) projects as a vehicle to intervene meaningfully in order to mitigate the adverse effects of their operations on the environments of the host communities. This paper attempts to review and analyze CSR practices of the two major Oil TNCs in Bayelsa State: Shell and Agip in six host communities: Olugboboro, Olugbobiri, Ikebiri 1, Oporoma, Angiama, and Peremabiri in Southern Ijaw local government area. The key question explored in this study is: has the practice of CSR in the Nigerian Niger Delta region by Oil TNCs brought about socio-economic development and drastic reduction in conflict between the host communities and the Oil TNCs? The paper argues that CSR projects of transnational oil corporations in Nigeria are driven by short-term expediency rather than the long term environmental developmental needs of host communities through the provision of poor quality social amenities to these communities in order to secure social license to operate. For transnational oil corporations to make positive impact in the Nigerian Niger Delta Region, their CSR projects should belong tern in nature, taking into consideration the sustainable development needs of the local communities. The CSR projects should be in the form of high quality social amenities and environmental rehabilitation and protection, which could serve the needs of the present and future generations.","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"8 1","pages":"104-115"},"PeriodicalIF":0.0,"publicationDate":"2014-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68168902","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}
Corporate Social Responsibility (CSR) is a concept that describes the relationship between company and society. The way a company portrays corporate ethics and social initiatives can evoke strong positive reactions among consumers. The emergence of Internet creates a new communicating culture and gives an idea for a company to deliver their CSR message. Applying Media Richness Theory (MRT) in CSR message is believed could facilitate trust among consumer. Thus, this study aims to examine the impact of different level of CSR information richness with consumers trust towards the company. This study divides trust into three components that are competence, benevolence and integrity. An experimental design consisting of different levels of CSR information is selected (rich CSR information, lean CSR information and no CSR information as a control condition). The finding shows that rich CSR information has impacted on competence and integrity but not on benevolence. Result from this study is believed can assist companies in setting up their CSR communicating strategy in engaging consumers’ trust.
企业社会责任(Corporate Social Responsibility, CSR)是一个描述企业与社会关系的概念。一家公司描绘企业道德和社会倡议的方式可以在消费者中引起强烈的积极反应。互联网的出现创造了一种新的沟通文化，为企业传递企业社会责任信息提供了一个思路。将媒介丰富度理论应用于企业社会责任信息中，可以促进消费者之间的信任。因此，本研究旨在考察不同程度的企业社会责任信息丰富度对消费者对企业信任的影响。本研究将信任分为能力、仁爱和诚信三个组成部分。选取了不同社会责任信息水平(社会责任信息丰富、社会责任信息贫乏、社会责任信息缺失为控制条件)组成的实验设计。研究发现，丰富的企业社会责任信息对胜任力和诚信有影响，但对善行没有影响。本文的研究结果可以帮助企业制定企业社会责任传播策略以获得消费者的信任。
{"title":"The Impact of Corporate Social Responsibility Information Richness on Trust","authors":"Rafeah Mat Saat, M. Selamat","doi":"10.22164/ISEA.V8I2.82","DOIUrl":"https://doi.org/10.22164/ISEA.V8I2.82","url":null,"abstract":"Corporate Social Responsibility (CSR) is a concept that describes the relationship between company and society. The way a company portrays corporate ethics and social initiatives can evoke strong positive reactions among consumers. The emergence of Internet creates a new communicating culture and gives an idea for a company to deliver their CSR message. Applying Media Richness Theory (MRT) in CSR message is believed could facilitate trust among consumer. Thus, this study aims to examine the impact of different level of CSR information richness with consumers trust towards the company. This study divides trust into three components that are competence, benevolence and integrity. An experimental design consisting of different levels of CSR information is selected (rich CSR information, lean CSR information and no CSR information as a control condition). The finding shows that rich CSR information has impacted on competence and integrity but not on benevolence. Result from this study is believed can assist companies in setting up their CSR communicating strategy in engaging consumers’ trust.","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"8 1","pages":"67-81"},"PeriodicalIF":0.0,"publicationDate":"2014-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68168883","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}
This study examines the strategies companies have adopted in their CSR or non-financial reporting when responding to media criticism related to poor CSR performance. Seven companies operation internationally and which have been criticized for irresponsible behavior (like environmental spills, child labor, poor working conditions, corruption, etc.) are identified. The Wilson response model, "Philosophy of Social Responsiveness," which suggests four distinct corporate responses to criticism (Reaction, Defense, Accommodation and Proaction), is applied. These four responses occupy a continuum with ‘low response’ on one end and ‘encompassing response’ on the other end. The findings reveal that, in contrast to the Wilson model, which proposes various degrees of response engagement, companies adopted an either/or response strategy (0-1). They either ignore the criticism (0) or, if they recognize the criticism (1), they respond in all four of the categories suggested by Wilson. Six of the companies chose the 1 approach. The remaining company chose the 0 response; ignoring the criticism. The 0 response strategy is not presented as an option in the Wilson model, but it is clearly an alternative that companies can take into consideration when evaluating and choosing strategies for non-financial reporting.
{"title":"Are Non-Financial (CSR) Reports Trustworthy? A Study of The Extent to Which Non-Financial Reports Reflect the Media’ Perception of The Company’s Behaviour","authors":"C. D. Ditlev-Simonsen","doi":"10.22164/ISEA.V8I2.85","DOIUrl":"https://doi.org/10.22164/ISEA.V8I2.85","url":null,"abstract":"This study examines the strategies companies have adopted in their CSR or non-financial reporting when responding to media criticism related to poor CSR performance. Seven companies operation internationally and which have been criticized for irresponsible behavior (like environmental spills, child labor, poor working conditions, corruption, etc.) are identified. The Wilson response model, \"Philosophy of Social Responsiveness,\" which suggests four distinct corporate responses to criticism (Reaction, Defense, Accommodation and Proaction), is applied. These four responses occupy a continuum with ‘low response’ on one end and ‘encompassing response’ on the other end. The findings reveal that, in contrast to the Wilson model, which proposes various degrees of response engagement, companies adopted an either/or response strategy (0-1). They either ignore the criticism (0) or, if they recognize the criticism (1), they respond in all four of the categories suggested by Wilson. Six of the companies chose the 1 approach. The remaining company chose the 0 response; ignoring the criticism. The 0 response strategy is not presented as an option in the Wilson model, but it is clearly an alternative that companies can take into consideration when evaluating and choosing strategies for non-financial reporting.","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"8 1","pages":"116-133"},"PeriodicalIF":0.0,"publicationDate":"2014-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68168950","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}
A. Nabiha, R. A. George, N. A. Wahid, A. Amran, Rozaidy Mahadi, I. Abustan
In recent years, the hotel industry has recognized the need to have more environmentally friendly operations. The main focus, however, has been on improving environmental management practices in developed countries. Furthermore, most attempts to develop assessment tools for green practices have come from such countries as well, which have a different socioeconomic situation from developing countries. Therefore, to capture a more accurate picture of environmental management practices from the developing country context, specifically a Malaysian context, the authors in this paper created an index to measure the level of green practices among Malaysian hotels. Doing so, however, resulted in a search for green index development methods. This lead to the discovery that existing tools such as the Delphi method were not appropriate tools that could be used to develop a Malaysian green index. To address the above, the authors propose a green index development method that can be used for a Malaysian and developing country context. Hence, in this paper, the method of developing a green practice index for the Malaysian hospitality industry, the differences and advantages of this method compared to the commonly used Delphi method and finally the Malaysian Green Practice Index for the hotel industry are presented.
{"title":"The Development of a Green Practice Index for the Malaysian Hotel Industry","authors":"A. Nabiha, R. A. George, N. A. Wahid, A. Amran, Rozaidy Mahadi, I. Abustan","doi":"10.22164/ISEA.V8I1.88","DOIUrl":"https://doi.org/10.22164/ISEA.V8I1.88","url":null,"abstract":"In recent years, the hotel industry has recognized the need to have more environmentally friendly operations. The main focus, however, has been on improving environmental management practices in developed countries. Furthermore, most attempts to develop assessment tools for green practices have come from such countries as well, which have a different socioeconomic situation from developing countries. Therefore, to capture a more accurate picture of environmental management practices from the developing country context, specifically a Malaysian context, the authors in this paper created an index to measure the level of green practices among Malaysian hotels. Doing so, however, resulted in a search for green index development methods. This lead to the discovery that existing tools such as the Delphi method were not appropriate tools that could be used to develop a Malaysian green index. To address the above, the authors propose a green index development method that can be used for a Malaysian and developing country context. Hence, in this paper, the method of developing a green practice index for the Malaysian hospitality industry, the differences and advantages of this method compared to the commonly used Delphi method and finally the Malaysian Green Practice Index for the hotel industry are presented.","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"197 1","pages":"23-47"},"PeriodicalIF":0.0,"publicationDate":"2014-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68168824","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}
This study aims to give an insight about environmental awareness from public accountant and the role of Indonesian accounting professional bodies in ensuring professional sustainability. A naturalistic method was applied to get deep understanding about the perspectives of the boards of professional bodies as a representation from the condition of public accountants in general. Data collection methods used in this study were interviews and focus group discussion. The findings highlight a variety of perspectives on knowledge of environment, interest in environmental accounting and moral responsibility on environmental damage. This variation shows different levels of awareness and it is mainly caused by the lack of law enforcement and no mandatory standards on environmental issues. This condition will threat legitimacy of accounting profession and finally, be able to endangered professional accounting sustainability. Limitations are about the scope and sample,which provide insights of the boards of public accountant professional bodies on environmental accounting issues. Future studies should be done on other accounting fields such as environmental audit, environmental accounting and reporting and environmental costing.
{"title":"Environmental Awareness and The Role of Public Accounting Professional Bodies in Indonesia: A Brief Reflection","authors":"R. S. Alimbudiono, Dwi Suhartini","doi":"10.22164/ISEA.V8I1.89","DOIUrl":"https://doi.org/10.22164/ISEA.V8I1.89","url":null,"abstract":"This study aims to give an insight about environmental awareness from public accountant and the role of Indonesian accounting professional bodies in ensuring professional sustainability. A naturalistic method was applied to get deep understanding about the perspectives of the boards of professional bodies as a representation from the condition of public accountants in general. Data collection methods used in this study were interviews and focus group discussion. The findings highlight a variety of perspectives on knowledge of environment, interest in environmental accounting and moral responsibility on environmental damage. This variation shows different levels of awareness and it is mainly caused by the lack of law enforcement and no mandatory standards on environmental issues. This condition will threat legitimacy of accounting profession and finally, be able to endangered professional accounting sustainability. Limitations are about the scope and sample,which provide insights of the boards of public accountant professional bodies on environmental accounting issues. Future studies should be done on other accounting fields such as environmental audit, environmental accounting and reporting and environmental costing.","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"8 1","pages":"48-63"},"PeriodicalIF":0.0,"publicationDate":"2014-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68168834","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 notion of CSR from Islamic perspective has been viewed as a comprehensive discourse when it is already embedded the element of spiritual (Tawhid and Taqwa), economics, ethics and legality. However, there is a black box in the process of managing CSR fund which is used to conduct the CSR initiatives. Thus, this study attempts to revisit the issues by discussing Islamic concept of CSR practices and to gain insights the process of managing various sources of CSR fund. By using case study approach, a group of key CSR players at Bank Islam Malaysia Berhad as well as the recipients of the initiatives have been interviewed. Moreover, an in-field observation and CSR documentations analysis have been employed to get the whole picture of managing the CSR activities and also the fund. The results show that he CSR initiatives at the bank are highly associated with religious obligations and the main source of CSR fund is derived from the zakat fund. In addition, donation, non-compliance Shariah income and purification fund have been used to fulfill various stakeholders' demands. Thus, these findings provide an avenue to conceptualize the concept and practices of CSR in Islamic view and encourage other business entities to manage their financial resources (CSR fund) systematically to support the CSR activities.
{"title":"CSR Practices at Bank Islam Malaysia Berhad (BIMB): Managing CSR Fund","authors":"Fathiyyah Abu Bakar, M. Yusof","doi":"10.22164/ISEA.V8I1.87","DOIUrl":"https://doi.org/10.22164/ISEA.V8I1.87","url":null,"abstract":"The notion of CSR from Islamic perspective has been viewed as a comprehensive discourse when it is already embedded the element of spiritual (Tawhid and Taqwa), economics, ethics and legality. However, there is a black box in the process of managing CSR fund which is used to conduct the CSR initiatives. Thus, this study attempts to revisit the issues by discussing Islamic concept of CSR practices and to gain insights the process of managing various sources of CSR fund. By using case study approach, a group of key CSR players at Bank Islam Malaysia Berhad as well as the recipients of the initiatives have been interviewed. Moreover, an in-field observation and CSR documentations analysis have been employed to get the whole picture of managing the CSR activities and also the fund. The results show that he CSR initiatives at the bank are highly associated with religious obligations and the main source of CSR fund is derived from the zakat fund. In addition, donation, non-compliance Shariah income and purification fund have been used to fulfill various stakeholders' demands. Thus, these findings provide an avenue to conceptualize the concept and practices of CSR in Islamic view and encourage other business entities to manage their financial resources (CSR fund) systematically to support the CSR activities.","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"8 1","pages":"1-22"},"PeriodicalIF":0.0,"publicationDate":"2014-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68168812","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 existence of ethics course in the designed curriculum given, expected to shape morale and develop ethic awareness between student in their study environment. This thing will be a primary asset for graduate candidates in the future. This research is an effort to make an image about study environment climate, that occur in Vocational Program generally, and in Administration Science particularly. The aim of this study is to describe students’ perceptions of their institution’s ethical environment. The Ethical Climate Questionnaires were completed by fifty two final-year vocational program students. The result showed that the type of consensual morality is the most dominant factor that forms ethical environment in campus.
{"title":"Ethical Climate In Vocational Program Administrative Sciences Department: Student Perception","authors":"R. Kusumastuti, E. Sakapurnama","doi":"10.22164/ISEA.V7I4.111","DOIUrl":"https://doi.org/10.22164/ISEA.V7I4.111","url":null,"abstract":"The existence of ethics course in the designed curriculum given, expected to shape morale and develop ethic awareness between student in their study environment. This thing will be a primary asset for graduate candidates in the future. This research is an effort to make an image about study environment climate, that occur in Vocational Program generally, and in Administration Science particularly. The aim of this study is to describe students’ perceptions of their institution’s ethical environment. The Ethical Climate Questionnaires were completed by fifty two final-year vocational program students. The result showed that the type of consensual morality is the most dominant factor that forms ethical environment in campus.","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"7 1","pages":"219-227"},"PeriodicalIF":0.0,"publicationDate":"2013-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68169126","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}
Religion in the contemporary times has potentials from which conventional models and theories could leverage for public wellbeing. Considering the moral and ethical dimensions of corporate social responsibility (CSR), understanding this nebulous concept from the religious lenses could help strengthen CSR compliance and reporting in the industrial societies, where religions play direct and indirect role in corporate governance and people‘s lifestyle. This paper explores eclectic sources to provide answer to the questions: Does CSR have theological foundation in Islam Christianity and Judaism? Can religions strengthen CSR and fortify compliance and reporting? The authors sourced the required qualitative data from journal articles, Islamic jurisprudence, Judaic sources and Biblical texts as well as relevant online resources on the subject. The extractions from eclectic sources were subjected to content analysis from which conclusions on the two questions were established. The findings indicate that CSR has theological foundation in the three religions, and religious ethics and values could be potent drivers for strengthening CSR and reporting.
{"title":"Exploring the theological foundation of Corporate Social Responsibility in Islam, Christianity and Judaism for Strengthening Compliance and Reporting: An Eclectic Approach","authors":"L. Raimi, Patel, A., Yekini, K., Aljadani","doi":"10.22164/ISEA.V7I4.112","DOIUrl":"https://doi.org/10.22164/ISEA.V7I4.112","url":null,"abstract":"Religion in the contemporary times has potentials from which conventional models and theories could leverage for public wellbeing. Considering the moral and ethical dimensions of corporate social responsibility (CSR), understanding this nebulous concept from the religious lenses could help strengthen CSR compliance and reporting in the industrial societies, where religions play direct and indirect role in corporate governance and people‘s lifestyle. This paper explores eclectic sources to provide answer to the questions: Does CSR have theological foundation in Islam Christianity and Judaism? Can religions strengthen CSR and fortify compliance and reporting? The authors sourced the required qualitative data from journal articles, Islamic jurisprudence, Judaic sources and Biblical texts as well as relevant online resources on the subject. The extractions from eclectic sources were subjected to content analysis from which conclusions on the two questions were established. The findings indicate that CSR has theological foundation in the three religions, and religious ethics and values could be potent drivers for strengthening CSR and reporting.","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"38 1","pages":"228-249"},"PeriodicalIF":0.0,"publicationDate":"2013-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68168801","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}
Waqf is an Islamic philanthropy which has a very big maslahah for the ummah, but less understood by community due to the lack of socialization. Research findings show the weaknesses on accounting and accountability in waqf institutions that reduce waqf maslahah, the lost or dormant of waqf assets. Most of nazhir (trustee) do not manage waqf assets accountably, efficiently, and effectively. In addition, they also do not present it properly in the financial statement and report it to the public. The situation is due to the unavailability of waqf accounting standard for nazhir. This study was conducted with the aim to synthesize the findings of ihtisab (accountability) studies as a basic theory building of accounting standard which is expected to improve performance of nazhir which, in turn, will increase maslahah of waqf for the ummah. This study employed shuratic method with IIE (Interactive, Integrative and Evolutionary) process modified by meta-synthesis. The research process was carried out by interactive and integrative of individual findings of the same research topics to find an integrative theory of ihtisab as an evolutionary of Islamic science that is the basic of Ihtisab standard. Synthesizing published 20 ihtisab studies leads some basics of ihtisab standard as guidance for nazhir to be responsible by having good understanding of accounting and conducting dual Islamic accountability. To meet the responsibility, Nazhir should be good in akhlak (moral) and bring his members into a good akhlak too as akhlak is a key success for Islamic institutions. Due to the fact that Synthesis of ihtisab research findings has not been done so far, it is expected that this synthesis of the studies can be the basis for subsequent researchers to continue and develop this findings on the other dimensions of theories and models by developing Islamic science and Islamic empirical methods in line with shariah.
Waqf是一个伊斯兰慈善机构，它对ummah有很大的maslahah，但由于缺乏社会化，社区对它的了解较少。研究结果表明，waqf机构在会计和问责方面的弱点，减少了waqf maslahah，即waqf资产的丢失或休眠。大多数纳齐尔(受托人)没有负责、高效和有效地管理waqf资产。此外，他们也没有在财务报表中适当地呈现并向公众报告。造成这种情况的原因是纳齐尔没有waqf会计标准。本研究的目的是综合ihtisab(问责制)研究的结果，作为会计准则的基础理论建设，预计将提高nazhir的绩效，反过来，将增加ummah的waqf maslahah。本研究采用“交互、整合与进化”(Interactive, Integrative and Evolutionary, IIE)过程的元综合方法。研究过程是通过相互作用和整合同一研究主题的个人发现来进行的，以找到作为伊斯兰科学进化的综合理论，这是伊提沙伯标准的基础。综合已发表的20篇伊提萨布研究，将伊提萨布标准的一些基础知识作为纳齐尔通过对会计的良好理解和实施双重伊斯兰问责制来负责的指导。为了履行责任，纳齐尔应该在akhlak(道德)中表现良好，并将他的成员也带入一个良好的akhlak，因为akhlak是伊斯兰机构成功的关键。由于迄今为止还没有对伊提萨研究成果进行综合，因此可以预期，这种综合研究可以成为后续研究人员通过发展符合伊斯兰教法的伊斯兰科学和伊斯兰实证方法，在理论和模型的其他维度上继续和发展这一发现的基础。
{"title":"Ihtisab (Accountability) in Waqf Institutions: A Review and Synthesis of Literature","authors":"Yasmin Umar Assegaf, T. Sawarjuwono","doi":"10.22164/ISEA.V7I4.110","DOIUrl":"https://doi.org/10.22164/ISEA.V7I4.110","url":null,"abstract":"Waqf is an Islamic philanthropy which has a very big maslahah for the ummah, but less understood by community due to the lack of socialization. Research findings show the weaknesses on accounting and accountability in waqf institutions that reduce waqf maslahah, the lost or dormant of waqf assets. Most of nazhir (trustee) do not manage waqf assets accountably, efficiently, and effectively. In addition, they also do not present it properly in the financial statement and report it to the public. The situation is due to the unavailability of waqf accounting standard for nazhir. This study was conducted with the aim to synthesize the findings of ihtisab (accountability) studies as a basic theory building of accounting standard which is expected to improve performance of nazhir which, in turn, will increase maslahah of waqf for the ummah. This study employed shuratic method with IIE (Interactive, Integrative and Evolutionary) process modified by meta-synthesis. The research process was carried out by interactive and integrative of individual findings of the same research topics to find an integrative theory of ihtisab as an evolutionary of Islamic science that is the basic of Ihtisab standard. Synthesizing published 20 ihtisab studies leads some basics of ihtisab standard as guidance for nazhir to be responsible by having good understanding of accounting and conducting dual Islamic accountability. To meet the responsibility, Nazhir should be good in akhlak (moral) and bring his members into a good akhlak too as akhlak is a key success for Islamic institutions. Due to the fact that Synthesis of ihtisab research findings has not been done so far, it is expected that this synthesis of the studies can be the basis for subsequent researchers to continue and develop this findings on the other dimensions of theories and models by developing Islamic science and Islamic empirical methods in line with shariah.","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"7 1","pages":"204-218"},"PeriodicalIF":0.0,"publicationDate":"2013-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68169100","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}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：