Research on Corporate Social Responsibility in Ghana

This study examines the current state of Corporate Social Responsibility (CSR) research in Ghana. The evidence is based on a review of 47 published academic papers retrieved from three key online databases (EBSCOhost, Emerald Insights and Business Source Complete) and content analysis procedures drawn from the extant literature. The analysis demonstrates that the concept of CSR in Ghana is under-theorised. Researchers have focused more on empirical dimensions of CSR, following mostly quantitative methods of research. In addition, majority of the studies were skewed towards large multinational or internationally connected companies, especially those in the mining, banking and telecommunications sectors.  This study contributes significantly to research in CSR literature. The study is the first attempt to map the research terrain of the body of knowledge on CSR in Ghana. It provides insights into research studies that have been conducted on CSR in Ghana, the areas that have not been explored, and avenues that exist for further research considerations. Keywords: Corporate Social Responsibility, CSR communication, CSR research, CSR theory, content analysis, Ghana. DOI: 10.7176/EJBM/11-5-0

Influential Article Review - CSR Performance in International Business in the Context of Developing Economies

This paper examines corporate social responsibility. We present insights from a highly influential paper. Here are the highlights from this paper: Research into Corporate Social Responsibility (CSR) in Ghana generally, has seen increased scholarly attention but same cannot be said of the specific area of CSR and International Business (IB), ironically though much of the data on CSR research comes from IBs. This paper therefore reviews existing literature on CSR in Ghana with the objective of identifying gaps and developing a framework to guide future research in CSR and IB because of the peculiarities. The paper underscores the varying and conflicting interests of host and home nations as well as international standards that IBs must navigate in their CSR activities, and applies Impression Management theory to develop a framework for future studies in the subject area in Africa and emerging economies. For our overseas readers, we then present the insights from this paper in Spanish, French, Portuguese, and German

PENGUNGKAPAN LINGKUNGAN PADA BANK SYARIAH DI INDONESIA

Artikel ini bertujuan untuk menguji apakah faktor-faktor yang mungkin mempengaruhi pengungkapan informasi  tanggung jawab sosial tema lingkungan pada bank syariah di Indonesia. Penelitian ini meneliti pengungkapan informasi lingkungan pada laporan tahunan periode 2016 sampai dengan 2018 dari 12 bank syariah di Indonesia yang dianalisis dengan analisis isi. Penelitian ini menggunakan item pengungkapan Islamic Social Reporting (ISR) pada tema lingkungan sebagai checklist pengungkapan informasi. Hasil regresi menunjukkan bahwa jumlah cabang berpengaruh positif terhadap pengungkapan lingkungan pada bank syariah di Indonesia. Hasil ini menunjukkan bahwa faktor legitimasi secara parsial mempengaruhi tinggi rendahnya pengungkapan lingkungan pada bank syariah di Indonesia. Implikasi dari hasil penelitian ini adalah bank syariah yang memiliki visibilitas yang tinggi yakni dengan jumlah cabang yang banyak, lebih banyak mengungkapkan informasi lingkungan sebagai bentuk mengatasi kesenjangan legitimasi yang diakibatkan dari aktivitas operasi mereka di berbagai lingkungan dan upaya untuk mempertahankan brand image merek

Assessing Perception and Practice of Corporate Social Responsibility (CSR) by Energy Sector Firms in Ghana

Corporate social responsibility (CSR) activities in Ghana are spearheaded by large-scale multi-national companies and have gained momentum in recent years possibly due to the discovery of oil. The goal of this study is to learn more about how energy companies in Ghana view and practise CSR. A mixture of quantitative and qualitative methods was adopted for this study. Structured questionnaires and interview guides were used to collect data from selected energy companies and inhabitants. Descriptive statistics, t-tests and content analysis were the analytical tools adopted. The findings suggest that CSR was seen as a voluntary activity in the Ghanaian energy supply industry, with enterprises being obliged to work within societal norms rather than regulatory standards in the country. In the lens of the level of CSR practiced by the energy supply company, the findings indicate that the companies do practice CSR but based on their own planned policy objectives with most of the interventions geared towards social interventions like education, provision of potable water for communities, scholarship schemes, and road development. Policymakers will make use of the findings of the research to inform their knowledge in designing policies related to CSR. The outcome will also guide corporate firms in the energy sector to make decisions to either consider stakeholders as vital movers of development in the communities they operate, or they are being a hindrance to their CSR mandate. This study is unique as it extends knowledge on CSR in the energy sector of Ghana

Assessing Perception and Practice of Corporate Social Responsibility (CSR) by Energy Sector Firms in Ghana

Corporate social responsibility (CSR) activities in Ghana are spearheaded by large-scale multi-national companies and have gained momentum in recent years possibly due to the discovery of oil. The goal of this study is to learn more about how energy companies in Ghana view and practise CSR. A mixture of quantitative and qualitative methods was adopted for this study. Structured questionnaires and interview guides were used to collect data from selected energy companies and inhabitants. Descriptive statistics, t-tests and content analysis were the analytical tools adopted. The findings suggest that CSR was seen as a voluntary activity in the Ghanaian energy supply industry, with enterprises being obliged to work within societal norms rather than regulatory standards in the country. In the lens of the level of CSR practiced by the energy supply company, the findings indicate that the companies do practice CSR but based on their own planned policy objectives with most of the interventions geared towards social interventions like education, provision of potable water for communities, scholarship schemes, and road development. Policymakers will make use of the findings of the research to inform their knowledge in designing policies related to CSR. The outcome will also guide corporate firms in the energy sector to make decisions to either consider stakeholders as vital movers of development in the communities they operate, or they are being a hindrance to their CSR mandate. This study is unique as it extends knowledge on CSR in the energy sector of Ghana

Determinants of corporate social responsibility reporting in the banking sector: a systematic review

CSRR has been progressively embraced universally for more clarity and to signify advancement towards accomplishing sustainability. Prior reviews of corporate social responsibility reporting (CSRR) literature emphasize on developed and emerging countries through cross industry evaluation. To close this gap our review has focused on the banking sector universally. The purpose of the review is to highlight the determinants of CSRR studies on the overall banking sector, which is more regulated industry than others are. Our systematized appraisal was conducted over the last 16 years from 2000 to 2015. The orderly evaluation has found that profitability, size, Shariah Supervisory Board, ownership structure and age are the most commonly used determinants of CSRR. However few studies have examined the cultural, political and stakeholder’s perspective variables as the determinants. Thus, more research could develop the rationality of outcomes by concentrating on these determinants in determining the level and extent of such disclosure in the banking sector

Determinan Pengungkapan Islamic Social Reporting pada Bank Umum Syariah di Indonesia

This study aims to examine the determinants of the disclosure of Islamic Social Reporting (ISR) in the Indonesian Islamic banking industry. We used profitability, award and type of ownership as the determinants of Islamic Social Reporting. Profitability was proxied by the ROA, while the award was identified by a number of awards for CSR performance for one year, and the type of ownership was classified into four: government, family, foreign, and institutional ownership. The samples were Islamic banks (IB) in Indonesia, which had published annual report for the period of 2010-2014. The data were 53 annual reports of 12 IBs. Hypotheses were tested using multiple linear regression analysis. The results showed that profitability, award, and the type of ownership partially did not affect the disclosure of ISR. Further analysis was conducted to test the effect of all the variables on each theme in the index ISR. The results indicated that award had a positive effect on the social and corporate governance themes, and lastly type of ownership had an effect on the financial, product, human resources, social and governance themes

Corporate social responsibility in the Egyptian banking sector: A study on effectiveness and profitability

Corporate Social Responsibility is a booming concept worldwide and all corporates are shifting towards undertaking some Corporate Social Responsibility activities. Banks play a major role in the Corporate Social Responsibility sector, as they are the base of any loan for any corporate, hence, they have the control of the Corporate Social Responsibility activities of a firm. Banks do Corporate Social Responsibility activities within different disciplines. This study analyzes the effectiveness of Corporate Social Responsibility activities, along with the relation between the bank’s Corporate Social Responsibility activities and its profitability. Intensive interviews were conducted with Corporate Social Responsibility representatives/managers at the banks to get more in-depth information on the research variables -effectiveness and profitability- to enhance our understanding of the Corporate Social Responsibility sector in Egypt. The results indicate that there is a shift in the concept of CSR from philanthropy or just charity giving to sustainability, taking into consideration the economic, social, governance and environmental aspects of the society