{"title":"企业社会责任与组织绩效:以Bralirwa有限公司为例","authors":"Jean Claude Mpakaniye","doi":"10.53819/81018102t4225","DOIUrl":null,"url":null,"abstract":"Corporate social responsibility has become an important topic for Business Company, especially since the business sector of financial services is related to conditions of uncertainty. The general objective of this study was to determine the impact of corporate social responsibility on organizational performance with a case study of Bralirwa Limited. Specifically, the objectives were to determine the nature of corporate social responsibility practiced in organization, to assess the contribution of corporate social responsibility on organizational performance, and to evaluate the relationship between corporate social responsibilities on organizational performance in Bralirwa Limited. The descriptive research design was applied with qualitative and quantitative approaches. This study used only the secondary data. The information collected on Bralirwa Limited websites. Over the last twenty years the Bralirwa Limited expended very fast, it has enhanced their times and the scale bigger than ever. Many studies discuss brand and market strategies but few to work on how Corporate Social Responsibility influence financial performance of the Company. On the nature of corporate social responsibility practiced by Bralirwa Limited it was established that Bralirwa Limited implemented some activities which contribute to the communities’ life being development. Those activities include that Bralirwa Limeted provided the Sponsorship of 21 million Rwf to support the Bye Bye Nyakatsi project that were retrieving disadvantage and poor families from grass thatched houses in Bugesera District. On the impact of corporate social responsibility (CSR) on organizational performance, it showed that CSR have a significant impact on the organizational performance of a company like Bralirwa in several ways as summarized by (Lee& Shin 2010) (1) it is easiest to attract resources, (2) it can obtain quality employees, (3) it easier to market product and services, (4) it can create unforeseen opportunities and (5) it can be an important sources of competitive advantage. The study concluded that Bralirwa Limited has the good believes in making a difference to the community in which it operates. The Bralirwa’s key theme in its CSR programs/activities undertaken is guaranteeing sustainability across all aspects of its business by improving environmental impact, empowering their communities, and positively promoting the role of the company’s CSR in communities. For the up-to-date information on Bralirwa's CSR initiatives and their impact on organizational performance, study recommended referring to the company's official reports, statements, and disclosures, as well as consulting with financial analysts or experts who specialize in CSR evaluations. Keywords: Corporate Social Responsibility, Organizational Performance, Bralirwa Ltd, Rwanda","PeriodicalId":39488,"journal":{"name":"Afro-Asian Journal of Finance and Accounting","volume":null,"pages":null},"PeriodicalIF":0.0000,"publicationDate":"2023-11-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Corporate Social Responsibility and Organizational Performance: A Case of Bralirwa Ltd\",\"authors\":\"Jean Claude Mpakaniye\",\"doi\":\"10.53819/81018102t4225\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Corporate social responsibility has become an important topic for Business Company, especially since the business sector of financial services is related to conditions of uncertainty. The general objective of this study was to determine the impact of corporate social responsibility on organizational performance with a case study of Bralirwa Limited. Specifically, the objectives were to determine the nature of corporate social responsibility practiced in organization, to assess the contribution of corporate social responsibility on organizational performance, and to evaluate the relationship between corporate social responsibilities on organizational performance in Bralirwa Limited. The descriptive research design was applied with qualitative and quantitative approaches. This study used only the secondary data. The information collected on Bralirwa Limited websites. Over the last twenty years the Bralirwa Limited expended very fast, it has enhanced their times and the scale bigger than ever. Many studies discuss brand and market strategies but few to work on how Corporate Social Responsibility influence financial performance of the Company. On the nature of corporate social responsibility practiced by Bralirwa Limited it was established that Bralirwa Limited implemented some activities which contribute to the communities’ life being development. Those activities include that Bralirwa Limeted provided the Sponsorship of 21 million Rwf to support the Bye Bye Nyakatsi project that were retrieving disadvantage and poor families from grass thatched houses in Bugesera District. On the impact of corporate social responsibility (CSR) on organizational performance, it showed that CSR have a significant impact on the organizational performance of a company like Bralirwa in several ways as summarized by (Lee& Shin 2010) (1) it is easiest to attract resources, (2) it can obtain quality employees, (3) it easier to market product and services, (4) it can create unforeseen opportunities and (5) it can be an important sources of competitive advantage. The study concluded that Bralirwa Limited has the good believes in making a difference to the community in which it operates. The Bralirwa’s key theme in its CSR programs/activities undertaken is guaranteeing sustainability across all aspects of its business by improving environmental impact, empowering their communities, and positively promoting the role of the company’s CSR in communities. For the up-to-date information on Bralirwa's CSR initiatives and their impact on organizational performance, study recommended referring to the company's official reports, statements, and disclosures, as well as consulting with financial analysts or experts who specialize in CSR evaluations. 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Corporate Social Responsibility and Organizational Performance: A Case of Bralirwa Ltd
Corporate social responsibility has become an important topic for Business Company, especially since the business sector of financial services is related to conditions of uncertainty. The general objective of this study was to determine the impact of corporate social responsibility on organizational performance with a case study of Bralirwa Limited. Specifically, the objectives were to determine the nature of corporate social responsibility practiced in organization, to assess the contribution of corporate social responsibility on organizational performance, and to evaluate the relationship between corporate social responsibilities on organizational performance in Bralirwa Limited. The descriptive research design was applied with qualitative and quantitative approaches. This study used only the secondary data. The information collected on Bralirwa Limited websites. Over the last twenty years the Bralirwa Limited expended very fast, it has enhanced their times and the scale bigger than ever. Many studies discuss brand and market strategies but few to work on how Corporate Social Responsibility influence financial performance of the Company. On the nature of corporate social responsibility practiced by Bralirwa Limited it was established that Bralirwa Limited implemented some activities which contribute to the communities’ life being development. Those activities include that Bralirwa Limeted provided the Sponsorship of 21 million Rwf to support the Bye Bye Nyakatsi project that were retrieving disadvantage and poor families from grass thatched houses in Bugesera District. On the impact of corporate social responsibility (CSR) on organizational performance, it showed that CSR have a significant impact on the organizational performance of a company like Bralirwa in several ways as summarized by (Lee& Shin 2010) (1) it is easiest to attract resources, (2) it can obtain quality employees, (3) it easier to market product and services, (4) it can create unforeseen opportunities and (5) it can be an important sources of competitive advantage. The study concluded that Bralirwa Limited has the good believes in making a difference to the community in which it operates. The Bralirwa’s key theme in its CSR programs/activities undertaken is guaranteeing sustainability across all aspects of its business by improving environmental impact, empowering their communities, and positively promoting the role of the company’s CSR in communities. For the up-to-date information on Bralirwa's CSR initiatives and their impact on organizational performance, study recommended referring to the company's official reports, statements, and disclosures, as well as consulting with financial analysts or experts who specialize in CSR evaluations. Keywords: Corporate Social Responsibility, Organizational Performance, Bralirwa Ltd, Rwanda
期刊介绍:
Finance and accounting are seen as essential components for the successful implementation of market-based development policies supporting economic liberalisation in the rapidly emerging economies in Africa, the Middle-East and Asia. AAJFA aims to foster greater discussion and research of the development of the finance and accounting disciplines in these regions. A major feature of the journal will be to emphasise the implications of this development and the effects on businesses, academics and professionals. Topics covered include: -Asset pricing, corporate finance, banking; market microstructure -Behavioural and experimental finance; law and finance -Emerging economies: finance, audit committees, corporate governance -Islamic finance, accounting and auditing -Equity analysis and valuation, venture capital and IPOs -National GAAP and IASs compliance, harmonisation and strategies -Financial measurement/disclosure, and the quality of information reported -Accountability and social/ethical/environmental measurement/reporting -Cultural, political, institutional impact on financial measurement/disclosure -Accounting practices for intellectual capital and other intangible assets -Provision of non-audit services and impairment to auditor independence -Audit quality and auditor skills; internal control/auditing -Management accounting, control and /use of key performance indicators -Accounting education and professional development, accounting history -Public sector and not-for-profit accounting