Objective

Objective: To investigate the relationship between corporate social responsibility

disclosure (CSRD) and earnings response coefficient (ERC).

literature sources
This research reveals that CSRD does not improve ERC and financial performance of a company as
represented by company’s ROA. According to (Silalahi, 2014) commonly investors are oriented to short
term performance while CSR is perceived as middle and long term performance. Hidayati and Murni
(2009) stated that investors buy stock only for selling it when it is profitable (not retaining the stock for a
long term). Investors do not trust CSRD of the management since CSRD is perceived as a compulsory to
show company’s compliance for avoiding legal consequences. Comprehensive CSRD makes investors can
easily provide more capital (leverage) since the company achieves greater trust. More capital results in
better operations. Thus, more CSRD will encourage greater trust which may enhance ROE.

https://www.sciencedirect.com/science/article/pii/S1877042815054129?
ref=pdf_download&fr=RR-2&rr=81b4e9a1bf489a66

Objective
To develop a needs-based approach to understanding the effects of corporate social
responsibility (CSR) on employees.

This objective is clear, concise, and measurable. It is also relevant to the research topic,
which is the relationship between CSR and organizational behavior. The objective is
also feasible, as there is a sufficient amount of data available to develop this approach.

Literature sources
ering questions about whether and how CSR affects businesses. The paucity of CSR research on
employees is surprising given that CSR often is discussed as a means for firms to maintain
positive relations with their stakeholders, and employees certainly are key stakeholders (e.g.,
Donaldson & Preston, 1995; Freeman, 1984; Wood & Jones, 1995). That said, existing micro-
level theories and research have a great deal to say about how employees are likely to perceive
and respond to CSR. Immediate progress can be achieved through efforts to break down
knowledge silos and bridge the gaps in the literature. One potential barrier that may deter micro-
level scholars for entering into the conversation about CSR is a misperception that CSR is a
macro-level construct, but we hope this chapter helps to dispel that idea. Our needs-based
approach represents one possible way to organize how employees are likely to interpret the wide
range of firm activities that have been included under the banner of CSR in work conducted at
the macro level. Our intent is to provide a general framework that begins to identify and organize
the relations between employees’ concerns, company activities, and attitudinal and behavioral
outcomes, as well as implicate the psychological processes that link them. Our effort
undoubtedly falls short of being comprehensive. Much more work is necessary to refine each
aspect of our approach, correct inaccuracies, and incorporate additional ideas. However, we hope
to spark new interest in CSR from scholars with expertise in all areas of organizational behavior.
CSR is now a mainstream business practice, and it should also have a presence in the mainstream
literature on organizational behavior.

https://escholarship.org/content/qt1sd7m2gc/qt1sd7m2gc.pdf

To identify and develop effective methods for measuring employee satisfaction.

To identify and develop effective methods for measuring public brand perception.