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  • The Impact of a cement company's CSR programmes on the lifestyles of a rural community: a case study in the Ring 1 area in Tuban, East Java, Indonesia

    Rustinsyah (Taylor & Francis Group, 2016-06-25)
    The studies about patterns and impacts of a company’s corporate social responsibility (CSR) programmes on the local communities have been conducted in a number of developed countries. The similar studies, however, were still rarely conducted in developing countries, particularly in Indonesia. This study aims at discussing the impact of the CSR programmes of a cement company on the lifestyles of a rural community in six villages in Tuban district of East Java Province in Indonesia. The study was conducted from January to September 2015, using qualitative data collection and analysis. This study found that the presence of the cement company has made both positive and negative impacts to the rural community. For the positive impacts, we can see the development of infrastructure that makes the villages become more representative; the emergence of new business opportunities, such as food stalls and boarding houses; and the improvement of the quality of human resources through free health care, education, and religious activities. The supports from the cement company, however, have not been distributed equally among the villagers. In addition, we can also see the following negative impacts: the increase of social tense among the villagers due to the tight competition to obtain work in the cement company; the uneasy relation between the local people and the immigrants who work in the cement company; the decrease in the number of people working in agricultural sectors, as most of them have moved or wish to move to the cement company.
  • 'Pro-tobacco propaganda: a case study of tobacco industry-sponsored elementary schools in China

    Fang, Jennifer; Yang, Gonghuan; Wan, Xia (BMJ Publishing Group Ltd, 2020-07-01)
    <sec><st>Background</st> China is the largest producer and consumer of tobacco products worldwide. While direct marketing and advertisement of tobacco products is restricted, indirect marketing still exists under the guise of sponsorship and corporate social responsibility (CSR). This case study is focused on tobacco industry-sponsored elementary schools in Chinese rural areas. </sec> <sec><st>Methods</st> Field visits were conducted in Yunnan province to interview students, teachers, school principals and parents to understand their perceptions of the tobacco industry and its sponsorship of schools. Interviews with tobacco control activists were conducted in Beijing to discuss national tobacco control efforts targeting tobacco industry sponsorship. Interview data were transcribed and coded, with key themes developed using thematic analysis. </sec> <sec><st>Results</st> While health consequences of smoking are generally known, attitudes towards the tobacco industry and its CSR activities remain positive among the general public. Educators and parents do not perceive any impacts on schoolchildren from exposure to ‘pro-tobacco propaganda’ created by the industry’s CSR activities. Attitudes among tobacco control activists were drastically different, with consensus that CSR activities constitute indirect marketing attempts that should be banned. </sec> <sec><st>Conclusion</st> National tobacco control legislation banning all forms of indirect marketing including CSR is needed in order to protect the health of future generations. </sec>
  • A methodology to measure the quality of tax avoidance case studies: Findings from the Netherlands

    Gunn, A.F. (Anna F.); Koch, D.-J. (Dirk-Jan); Weyzig, F. (Francis) (2020-06-01)
    In recent years, there have been substantial efforts to combat corporate tax avoidance. These efforts have been propelled in part by mediatized case studies, conducted by non-governmental organizations (NGOs) and other groups, on the tax avoidance practices of multinational enterprises. These case studies have been criticized because they allegedly lack quality, but this criticism has not been assessed academically. This research seeks to address that gap. It proposes a new methodology to analyze the quality of these case studies systematically. We construct ten indicators related to alleged weaknesses and use these to assess 14 case studies involving Dutch corporate entities. We find that the quality of these case studies is affected negatively by a lack of adequate data. Thus, if companies and governments enhance transparency, this could increase the quality of case studies by NGOs and other groups. In addition to this, we find that the NGOs and other groups themselves can sometimes increase the quality of their case studies by investing in technical expertise and adopting practices that foster objectivity. The methodology developed for this study could also be of use for other topical debates, such as disclosure requirements and corporate social responsibility reporting. Whereas we were able to address challenges related to internal validity, the external validity of the findings could still be improved by extending the selection of case studies.
  • The link between Corporate Social Responsibility and Competitive Advantage: A Case Study of Carlsberg

    Kacanski, Slobodan; Jensen, Magnus Gustav da Silva Georg; Olsen, Caroline (Roskilde Universitet, 2020)
    The use of corporate social responsibility (CSR) initiatives has become increasingly more popular for businesses in efforts to convey consumers. This paper will engage with a single case study of how the danish brewing company Carlsberg, has enabled corporate social responsibility. The research will take departure from a survey concerning consumer behaviour, while cross examining the results with secondary literature. We will investigate if we can observe corporate social responsibility creating a competitive advantage for Carlsberg, and detail how they correlate to strategic CSR specifically in relation to the theory provided by Michael E. Porter and Mark R. Kramer. Our findings showcase that Carlsberg has been able to generate a compelling impetus to create a competitive advantage. Mainly through the inter connected use of inside-out and outside-in elements of strategic CSR.
  • Ecumenical Statement on the Planned Annexation of Occupied Palestinian Territory — World Council of Churches

    Joint-Palestine-Annexation-Ecumenical-Statement.pdf, 2020-06-29
    Ecumenical Statement on the Planned Annexation of OccupiedPalestinian Territory

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