The study examined the effect of corporate social responsibility reporting on financial performance of Oil and Gas companies in Nigeria. Ex post facto research design and content analysis were adapted. A sample of ten oil and gas companies was selected for the study. The hypothesis was tested using linear regression analysis with the aid of E view 9.0. The study revealed that return on capital employed has insignificant effect on corporate social responsibility of Oil and Gas companies in Nigeria. The study recommended that the external users of corporate social responsibility reports such as the shareholders, local communities, employees and other stakeholders should device appropriate channels by which their demands for such reporting can be adequately pressed upon. Ezekwesili, Tochukwu P. | Emeneka, Ogochukwu L "Corporate Social Responsibility Reporting on Performance of Oil and Gas Companies in Nigeria" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-5 | Issue-6 , October 2021, URL: https://www.ijtsrd.com/papers/ijtsrd47520.pdf Paper URL : https://www.ijtsrd.com/management/accounting-and-finance/47520/corporate-social-responsibility-reporting-on-performance-of-oil-and-gas-companies-in-nigeria/ezekwesili-tochukwu-p
An Empirical Study of Workplace Environment with Special Reference to Employe...ijtsrd
The workplace environment impacts on agent responsibility both quite and oppositely. The work place environment in a larger piece of affiliations is hazardous and bothersome, especially in gathering associations. The crucial objective of this survey is to know the impact of work place environment on employee engagement. This paper relies upon the discretionary data. The wellspring of information has been taken from the past articles, journals and course books. Useful human resource the block and keep with incredible working environment or culture impacts the agent responsibility just as effects on execution of laborer, the turn of events and improvement of entire affiliation. Prof. Jyoti Borde "An Empirical Study of Workplace Environment with Special Reference to Employee Engagement, Work Productivity and Performance in Manufacturing Industries" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-5 | Issue-6 , October 2021, URL: https://www.ijtsrd.com/papers/ijtsrd47530.pdf Paper URL : https://www.ijtsrd.com/management/hrm-and-retail-business/47530/an-empirical-study-of-workplace-environment-with-special-reference-to-employee-engagement-work-productivity-and-performance-in-manufacturing-industries/prof-jyoti-borde
AN ANALYSIS OF WORKPLACE ENTERTAINMENT AMONG COLLEGE TEACHERS ON WORK ENGAGEMENTIAEME Publication
The purpose of this study is to explore the effects of workplace entertainment on work engagement among college teachers. An empirical study conducted among the 200 college teachers in Tiruchirappalli District, Tamil Nadu. Purposive sampling method under non probability sampling technique was adopted for selecting samples for this study. Questionnaire survey was conducted for data collection. The major findings were workplace entertainment have both positive and negative effect on the work engagement of college teachers. Socialising with co-workers and Personal freedom at work have positive effect on factors like cognitive, emotional and social work engagement while celebration at work has positive effect on emotional work engagement and negative effect on cognitive and social work engagement of teachers. Authorities of colleges are major beneficiary of findings of this study. They will get a clear picture about the current pulse of workers regarding the effects of workplace entertainment on work engagement experienced by the college teachers.
The impact of Psychological Empowerment and Organizational Justice on Perceiv...IJAEMSJORNAL
The study aimed to investigate the influence of psychological empowerment and organizational justice on perceived organizational performance at public sectors in Kurdistan region of Iraq. The research provided empirical evidence regarding the role of psychological empowerment and organizational justice on perceived organizational performance. The current study applied quantitative research, a questionnaire was used to collected data from the participants (employees, supervisors, and managers) from public sector in Kurdistan region of Iraq. The sample size for the current study was 114 units. The study developed two research hypotheses to measure the current study. The findings revealed that the first research hypothesis was supported which stated that psychological empowerment has a positive and significant influence on perceived organizational performance at public sector in Kurdistan region of Iraq, furthermore the second research hypothesis was supported which stated that organizational justice has a positive and significant influence on perceived organizational performance at public sector in Kurdistan region of Iraq. However, it was found that the highest value was for the psychological empowerment effect on perceived organizational performance.
Workforce engagement: What it is, what drives it, and why it matters for orga...Andrea Kropp
Based on a review of the history of the employee engagement construct and its measurement, we define workforce engagement as the aggregate of the work engagement experiences of individual employees in an organization. In contrast to most research on employee engagement, we study
companies rather than individuals and the companies represent a diverse set of industries. We hypothesize and demonstrate on a sample of (up to) 102 publicly traded companies that
workforce engagement significantly predicts organizational financial (adjusting for industry: Return on Assets, Net Margin but not Tobin's q) and customer metrics (the American Customer Satisfaction Index and the Harris Reputation Quotient) 1 and 2 years after the workforce engagement
data were collected. In addition, using a split‐sample approach to avoid method bias, we hypothesize and show that (a) company organizational practices (the strongest correlate),
supervisory support, and work attributes are significant correlates of workforce engagement and (b) that workforce engagement mediates the relationship between these correlates of engagement and the organizational performance metrics. Implications of the findings for research and practice are discussed.
Strong work ethics have the capacity to influence workforce commitment thereby ensuring
organizational competitiveness and high organizational performance. Unfortunately, many core work values
and guidelines are in most cases ignored and they go unmonitored in many organizations. As a result, this
affects the morale, performance and level of commitment of individual employees in organizations
An Empirical Study of Workplace Environment with Special Reference to Employe...ijtsrd
The workplace environment impacts on agent responsibility both quite and oppositely. The work place environment in a larger piece of affiliations is hazardous and bothersome, especially in gathering associations. The crucial objective of this survey is to know the impact of work place environment on employee engagement. This paper relies upon the discretionary data. The wellspring of information has been taken from the past articles, journals and course books. Useful human resource the block and keep with incredible working environment or culture impacts the agent responsibility just as effects on execution of laborer, the turn of events and improvement of entire affiliation. Prof. Jyoti Borde "An Empirical Study of Workplace Environment with Special Reference to Employee Engagement, Work Productivity and Performance in Manufacturing Industries" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-5 | Issue-6 , October 2021, URL: https://www.ijtsrd.com/papers/ijtsrd47530.pdf Paper URL : https://www.ijtsrd.com/management/hrm-and-retail-business/47530/an-empirical-study-of-workplace-environment-with-special-reference-to-employee-engagement-work-productivity-and-performance-in-manufacturing-industries/prof-jyoti-borde
AN ANALYSIS OF WORKPLACE ENTERTAINMENT AMONG COLLEGE TEACHERS ON WORK ENGAGEMENTIAEME Publication
The purpose of this study is to explore the effects of workplace entertainment on work engagement among college teachers. An empirical study conducted among the 200 college teachers in Tiruchirappalli District, Tamil Nadu. Purposive sampling method under non probability sampling technique was adopted for selecting samples for this study. Questionnaire survey was conducted for data collection. The major findings were workplace entertainment have both positive and negative effect on the work engagement of college teachers. Socialising with co-workers and Personal freedom at work have positive effect on factors like cognitive, emotional and social work engagement while celebration at work has positive effect on emotional work engagement and negative effect on cognitive and social work engagement of teachers. Authorities of colleges are major beneficiary of findings of this study. They will get a clear picture about the current pulse of workers regarding the effects of workplace entertainment on work engagement experienced by the college teachers.
The impact of Psychological Empowerment and Organizational Justice on Perceiv...IJAEMSJORNAL
The study aimed to investigate the influence of psychological empowerment and organizational justice on perceived organizational performance at public sectors in Kurdistan region of Iraq. The research provided empirical evidence regarding the role of psychological empowerment and organizational justice on perceived organizational performance. The current study applied quantitative research, a questionnaire was used to collected data from the participants (employees, supervisors, and managers) from public sector in Kurdistan region of Iraq. The sample size for the current study was 114 units. The study developed two research hypotheses to measure the current study. The findings revealed that the first research hypothesis was supported which stated that psychological empowerment has a positive and significant influence on perceived organizational performance at public sector in Kurdistan region of Iraq, furthermore the second research hypothesis was supported which stated that organizational justice has a positive and significant influence on perceived organizational performance at public sector in Kurdistan region of Iraq. However, it was found that the highest value was for the psychological empowerment effect on perceived organizational performance.
Workforce engagement: What it is, what drives it, and why it matters for orga...Andrea Kropp
Based on a review of the history of the employee engagement construct and its measurement, we define workforce engagement as the aggregate of the work engagement experiences of individual employees in an organization. In contrast to most research on employee engagement, we study
companies rather than individuals and the companies represent a diverse set of industries. We hypothesize and demonstrate on a sample of (up to) 102 publicly traded companies that
workforce engagement significantly predicts organizational financial (adjusting for industry: Return on Assets, Net Margin but not Tobin's q) and customer metrics (the American Customer Satisfaction Index and the Harris Reputation Quotient) 1 and 2 years after the workforce engagement
data were collected. In addition, using a split‐sample approach to avoid method bias, we hypothesize and show that (a) company organizational practices (the strongest correlate),
supervisory support, and work attributes are significant correlates of workforce engagement and (b) that workforce engagement mediates the relationship between these correlates of engagement and the organizational performance metrics. Implications of the findings for research and practice are discussed.
Strong work ethics have the capacity to influence workforce commitment thereby ensuring
organizational competitiveness and high organizational performance. Unfortunately, many core work values
and guidelines are in most cases ignored and they go unmonitored in many organizations. As a result, this
affects the morale, performance and level of commitment of individual employees in organizations
An environment is a place of needs that cannot be separated from human life. Sub-District
Organizations as government agencies that provide services to the community are required to improve
performance that leads to environmental preservation in the workplace. So that the behavior of employees who
care about the environment (green), their involvement in creating a green environment (green work
engagement), and performance as an impact of green behavior is very interesting to study more deeply in
quantitative research
This study aims to describe the reward, work discipline and employee performance, to analyze the
impact of reward on employee performance, to analyze the impact of reward on work discipline, to analyze the
effect of work discipline on employee performance, and to analyze influence of reward on employee
performance through work discipline of the CV Glory Dewi Kencana. The sample in this study was 50
employees.
Factors Affecting Work Motivation of Official Credit Staff in Ham Thuan Bac D...ijtsrd
This study inherits and develops the Kovach model 1987 , also references researches related to employee motivation to find out factors affecting the work motivation of staff working at official credit institutions in Ham Thuan Bac district, Binh Thuan province. Research data are collected from 176 employees working at official credit institutions by convenient sampling. Applying exploratory factor analysis and multivariate linear regression, the study has demonstrated impacting factors to employee motivation. They include learning and promotion opportunities, income and benefit, care and recognition, working environment, leadership style, nature of work, workplace relationship, empowerment, and job stability. Especially, the factor of learning and promotion opportunities has the most influence on the working motivation of official credit employees in Ham Thuan Bac district, Binh Thuan province. Nguyen Truong Thuan | Nguyen Quoc Nghi | Dinh Hoang Anh Tuan "Factors Affecting Work Motivation of Official Credit Staff in Ham Thuan Bac District, Binh Thuan Province" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-5 | Issue-6 , October 2021, URL: https://www.ijtsrd.com/papers/ijtsrd47529.pdf Paper URL : https://www.ijtsrd.com/management/organizational-behaviour/47529/factors-affecting-work-motivation-of-official-credit-staff-in-ham-thuan-bac-district-binh-thuan-province/nguyen-truong-thuan
Democratic Leadership Styles and Industrial Relations Atmosphere of Some Sele...ijtsrd
This paper examined how democratic leadership style impacts on industrial relations atmosphere of some selected oil servicing firms in Port Harcourt. In line with the purpose of this paper as stated, the population of this study comprises of 761employees of some selected oil servicing firms in Port Harcourt. Taro Yamene sample size determination formula was used to determine the sample size. The objective of this study is to assess the relationship between democratic leadership styles and its impacts on industrial relations atmosphere. Questionnaire were the major instruments used in gathering primary data which were analyzed using regression analyses. The study found that democratic leadership style can achieve improvement along the terms of industrial relation atmosphere with more emphases on industrial harmony, if leaders are able to improve on the level of industrial relations peace or unity within the oil servicing firms in port Harcourt, we recommends that in order for firms to maintain their attractiveness in the industry, they must have be conscious the different leadership style available and be sure in applying it in different situation as things transpires within the industry. Ake, Okechukwu "Democratic Leadership Styles and Industrial Relations Atmosphere of Some Selected Oil Servicing Firms in Port Harcourt" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-5 | Issue-6 , October 2021, URL: https://www.ijtsrd.com/papers/ijtsrd47616.pdf Paper URL : https://www.ijtsrd.com/management/management-development/47616/democratic-leadership-styles-and-industrial-relations-atmosphere-of-some-selected-oil-servicing-firms-in-port-harcourt/ake-okechukwu
STRATEGY FORMULATION MODEL TO IMPROVE IMPLEMENTATION OF CORPORATE SOCIAL RESP...IAEME Publication
This research is based on reality condition of Corporate Social Responsibility
(CSR) activity in generic CSR program. Many companies implement CSR based on
external pressures, such as regulators, environmentalists and other associations. CSR
Implementation is not an internal awareness of company to improve social
environment and has no relevance to main activities and corporate strategy.
Therefore, it does not give benefits to the performance and competitive advantage.
This research focus is to develop a CSR implementation model based on internal
awareness of company by examining the leadership behavior to formulate CSRoriented
strategy formulation in an effort to improve company performance. This
research location is Makassar Industrial Estate (PT.KIMA). The unit analysis is
company. The samples are 81 leaders at general manager level and leadership of
company functional manager level. The study proves that transformational leadership
stylehas a significant effect on CSR-oriented strategy formulation. Leaders with
ethical integrity rules, norms and policies will increase the leadership commitment to
formulate the company's strategy by taking into account aspects of natural and social
environment in addition to main purpose to generate profits. Organizational learning
culture improves the effectiveness of corporate strategy formulation. Strategy
formulation will improve leadership commitment to create CSR implementation
The International Journal of Engineering and Science (The IJES)theijes
The International Journal of Engineering & Science is aimed at providing a platform for researchers, engineers, scientists, or educators to publish their original research results, to exchange new ideas, to disseminate information in innovative designs, engineering experiences and technological skills. It is also the Journal's objective to promote engineering and technology education. All papers submitted to the Journal will be blind peer-reviewed. Only original articles will be published.
The company goal is to maximize the shareholders’ prosperity, not just to maximize profit. The fact is that the company not only has economic responsibility but also social responsibility to the community and its environment. The purpose of this study was to analyze the effect of good corporate governance (GCG) and corporate social responsibility (CSR) on the firm value. The research sample of 15 companies was taken using purposive sampling from companies listed in the LQ-45 on the Indonesia Stock Exchange for the period of 2014-2017. This study uses panel data regression analysis with Random Effect model method. GCG is a representation of managerial ownership, institutional ownership, independent commissioner, and audit committee. The results of this study indicate that there is a significant influence between GCG and CSR on firm value simultaneously. Partially, independent Commissioners and CSR each have an influence on the firm value, but there is an anomaly.
DOES TASK ENVIRONMENT MODERATES ORGANIZATIONAL PERFORMANCE? EVIDENCE FROM THE...IAEME Publication
This study empirically evaluates the moderating effect of task environment on the
organizational performance of manufacturing firms in Nigeria. The study ascertains
the extent of relationship between the bargaining power of suppliers and firm
productivity and as well accesses the extent to which bargaining power of competitors
affect firms competitive advantage. A descriptive survey design method was adopted
and a self-administered closed-end questionnaire was used to sift data from
respondents who were management and non management staff of ten selected
manufacturing organizations in southeastern Nigeria. A sample size of 499
respondents was drawn from the population. The finding revealed that there is a
significant positive relationship between bargaining power of suppliers and firms’
productivity. The study also found that bargaining power of competitor has a
significant positive effect on manufacturing firms’ competitive advantage. In lieu of
these findings, the study recommendations that manufacturing firms should be
committed to maintaining a cordial relationship with their suppliers and avoid
possible conflict in both short and long-run. Further, manufacturing firms are also
advised to be more strategic in managing their competitors. This can be achieved
through the advancement of blue ocean strategy
Effects of Employee Commitment on Academic Performance of Secondary Schools i...paperpublications3
Abstract: Employee commitment always plays a very key role in improving the academic performance. Distinguished performing companies perceive that employee commitment is a premier contributing factor toward maintaining continual success and composing value. A committed employee is participative and energized about their work and performs in an aspect that will progress the organization’s interest. The purpose of this study was to determine the effects of employee commitment on academic performance of secondary schools in Elgeyo- Marakwet County. The objectives of the study were: to determine the effect of emotional commitment of the headteacher on school’s academic performance, to establish the effect of normative commitment of the headteacher on school’s academic performance, to examine the effect of continual commitment of the headteacher on school’s academic performance. The study adopted a census case design that entailed having all the headteachers of all the secondary schools in Elgeyo-Marakwet County as the respondents. The three constructs of employee commitment i.e. the normative, emotional and continuous commitment were treated as the independent variable while academic performance was the dependent variable. Data was analyzed using SPSS and both descriptive and inferential statistics was used. Regression was used to construct models that were used to determine the nature of the relationships between the variables of interest. All the hypothesized relationships developed were found to be statistically significant at level p < 0.05 i.e. emotional commitment (r = 0.401, p < 0.000), continual commitment (r = 0.410, p < 0.000), normative commitment (r = 0.273, p < 0.000) were correlated to academic performance significantly and positively. all the organizational commitment constructs of emotional commitment, continual commitment, and normative commitment have significant positive relationship with academic performance (emotional commitment: β=.258, p-value= 0.000; continual commitment: β= .137, p-value= 0.020; normative commitment: β= .056, p-value= 0.044). The results of this study will form the framework for policy making on the issue of organizational commitment and academic performance.
Political risk, ESG and market performance - March 2014Damian Karmelich
As the ASX releases new corporate governance guidelines with an increased focus on risk management and environmental, social and governance principles Political Monitor examines the link between ESG, political risk & market performance.
Work Life Balance and Employee Retention Evidence from a Selected Deposit Mon...ijtsrd
This study examined the effect of work life balance on employee retention in deposit money banks. Specifically to examine the how work life balance enhance employee's work demands in deposit money banks and ascertain the work life balance improve on employees welfare packages in deposit money banks. The study employed survey research design and data were collected from questionnaires distributed to the targeted respondents. The formulated hypotheses were tested with paired sample t test with aid of SPSS version 20.0. The findings showed that there is significant effect between work life balance and employee's work demands and employee's welfare packages in deposit money banks. Based on the findings, it was recommended that banks should ensure that reward system to be fair to each employee, hence the study revealed that some of the respondents are not comfortable with the present compensation system in their institution where they worked. Afodigbueokwu, Hillary E. | Ofurum, Darlington I. | Clement Ikwuoche G. "Work Life Balance and Employee Retention: Evidence from a Selected Deposit Money Banks in Nigeria" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-4 | Issue-1 , December 2019, URL: https://www.ijtsrd.com/papers/ijtsrd29504.pdfPaper URL: https://www.ijtsrd.com/management/hrm-and-retail-business/29504/work-life-balance-and-employee-retention-evidence-from-a-selected-deposit-money-banks-in-nigeria/afodigbueokwu-hillary-e
Effect of Corporate Social Responsibility on Financial Performance of Listed ...ijtsrd
This study examined the effect of corporate social responsibility on financial performance of Oil and Gas Companies listed on Nigeria Stock Exchange. Ten 10 listed oil and gas firms constituted the sample size of this study between 2010 and 2020. Ex Post facto research design was adopted while secondary data were extracted from the annual reports and accounts of the sampled firms and were analysed using E Views 10.0 statistical software. The study employed inferential statistics using Pearson correlation and Panel Least Square PLS regression analysis. Three hypotheses were formulated and statistically tested at 5 per cent level of significance using regression analysis. Findings from the empirical analysis showed that ethical social responsibility has a significant and positive effect on return on assets economic social responsibility has a significant and positive effect on net profit margin legal social responsibility has significant and positive effect on return on capital employed of listed oils and gas firms in Nigeria at 5 level of significance respectively. The study recommended amongst others that oil and gas firms should comply with the environmental laws of the nation for improved and sustainable performance. Ekweozor, Maryrose Ada | Ogbodo, Okenwa Cyprian | Amahalu, Nestor Ndubuisi "Effect of Corporate Social Responsibility on Financial Performance of Listed Oil and Gas Firms in Nigeria" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-6 | Issue-2 , February 2022, URL: https://www.ijtsrd.com/papers/ijtsrd49224.pdf Paper URL: https://www.ijtsrd.com/management/accounting-and-finance/49224/effect-of-corporate-social-responsibility-on-financial-performance-of-listed-oil-and-gas-firms-in-nigeria/ekweozor-maryrose-ada
Corporate Social Sustainability Practice and Financial Performance of Consume...ijtsrd
Background Sustainability practice deals with the measurement, analysis and communication of interactions and links between social, environmental and economic issues constituting the three dimensions of sustainabilityAim This study empirically investigated the relationship between corporate social sustainability practice and financial performance of listed consumer goods firms’ in Nigeria. The study is vital as it portrays the extent to which corporate social sustainability practice influences firms’ performance. In order to determine the relationship between corporate social sustainability practice CSSP and firms’ performance, corporate social sustainability disclosure index by GRI was used while firms’ performance on the other hand was represented by return on equity ROE . Materials and Methods Four hypotheses were formulated to guide the investigation and the statistical test of parameter estimates was conducted using OLS regression model operated with STATA 15. Ex Post Facto design was adopted and data for the study were obtained from the Nigerian Stock Exchange Factbook and the published annual financial reports of the entire listed consumer goods firms on NSE with data spanning from 2016 2021. Results The finding generally indicates that human rights disclosure, labour practices and decent work disclosure, product responsibility disclosure and societal disclosure have significant influence on firms’ performance ROE at 1 5 significant level. Conclusion Based on the findings of the study, the study concludes that corporate social sustainability practice has positively improved firms performance over the years. Recommendation The study however suggests that firms should disclose more of this information in their annual reports in order to legitimize their operations by making public known about her commitment of business to contribute to sustainable economic development, working with employees, their families and the local communities as this disclosure is relevant for investors decision making. Obiora Fabian. | Onuora, J. K. J. | Egwuom Mary Jane. I "Corporate Social Sustainability Practice and Financial Performance of Consumer Goods Firms in Nigeria" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-6 | Issue-3 , April 2022, URL: https://www.ijtsrd.com/papers/ijtsrd49501.pdf Paper URL: https://www.ijtsrd.com/management/accounting-and-finance/49501/corporate-social-sustainability-practice-and-financial-performance-of-consumer-goods-firms-in-nigeria/obiora-fabian
An environment is a place of needs that cannot be separated from human life. Sub-District
Organizations as government agencies that provide services to the community are required to improve
performance that leads to environmental preservation in the workplace. So that the behavior of employees who
care about the environment (green), their involvement in creating a green environment (green work
engagement), and performance as an impact of green behavior is very interesting to study more deeply in
quantitative research
This study aims to describe the reward, work discipline and employee performance, to analyze the
impact of reward on employee performance, to analyze the impact of reward on work discipline, to analyze the
effect of work discipline on employee performance, and to analyze influence of reward on employee
performance through work discipline of the CV Glory Dewi Kencana. The sample in this study was 50
employees.
Factors Affecting Work Motivation of Official Credit Staff in Ham Thuan Bac D...ijtsrd
This study inherits and develops the Kovach model 1987 , also references researches related to employee motivation to find out factors affecting the work motivation of staff working at official credit institutions in Ham Thuan Bac district, Binh Thuan province. Research data are collected from 176 employees working at official credit institutions by convenient sampling. Applying exploratory factor analysis and multivariate linear regression, the study has demonstrated impacting factors to employee motivation. They include learning and promotion opportunities, income and benefit, care and recognition, working environment, leadership style, nature of work, workplace relationship, empowerment, and job stability. Especially, the factor of learning and promotion opportunities has the most influence on the working motivation of official credit employees in Ham Thuan Bac district, Binh Thuan province. Nguyen Truong Thuan | Nguyen Quoc Nghi | Dinh Hoang Anh Tuan "Factors Affecting Work Motivation of Official Credit Staff in Ham Thuan Bac District, Binh Thuan Province" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-5 | Issue-6 , October 2021, URL: https://www.ijtsrd.com/papers/ijtsrd47529.pdf Paper URL : https://www.ijtsrd.com/management/organizational-behaviour/47529/factors-affecting-work-motivation-of-official-credit-staff-in-ham-thuan-bac-district-binh-thuan-province/nguyen-truong-thuan
Democratic Leadership Styles and Industrial Relations Atmosphere of Some Sele...ijtsrd
This paper examined how democratic leadership style impacts on industrial relations atmosphere of some selected oil servicing firms in Port Harcourt. In line with the purpose of this paper as stated, the population of this study comprises of 761employees of some selected oil servicing firms in Port Harcourt. Taro Yamene sample size determination formula was used to determine the sample size. The objective of this study is to assess the relationship between democratic leadership styles and its impacts on industrial relations atmosphere. Questionnaire were the major instruments used in gathering primary data which were analyzed using regression analyses. The study found that democratic leadership style can achieve improvement along the terms of industrial relation atmosphere with more emphases on industrial harmony, if leaders are able to improve on the level of industrial relations peace or unity within the oil servicing firms in port Harcourt, we recommends that in order for firms to maintain their attractiveness in the industry, they must have be conscious the different leadership style available and be sure in applying it in different situation as things transpires within the industry. Ake, Okechukwu "Democratic Leadership Styles and Industrial Relations Atmosphere of Some Selected Oil Servicing Firms in Port Harcourt" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-5 | Issue-6 , October 2021, URL: https://www.ijtsrd.com/papers/ijtsrd47616.pdf Paper URL : https://www.ijtsrd.com/management/management-development/47616/democratic-leadership-styles-and-industrial-relations-atmosphere-of-some-selected-oil-servicing-firms-in-port-harcourt/ake-okechukwu
STRATEGY FORMULATION MODEL TO IMPROVE IMPLEMENTATION OF CORPORATE SOCIAL RESP...IAEME Publication
This research is based on reality condition of Corporate Social Responsibility
(CSR) activity in generic CSR program. Many companies implement CSR based on
external pressures, such as regulators, environmentalists and other associations. CSR
Implementation is not an internal awareness of company to improve social
environment and has no relevance to main activities and corporate strategy.
Therefore, it does not give benefits to the performance and competitive advantage.
This research focus is to develop a CSR implementation model based on internal
awareness of company by examining the leadership behavior to formulate CSRoriented
strategy formulation in an effort to improve company performance. This
research location is Makassar Industrial Estate (PT.KIMA). The unit analysis is
company. The samples are 81 leaders at general manager level and leadership of
company functional manager level. The study proves that transformational leadership
stylehas a significant effect on CSR-oriented strategy formulation. Leaders with
ethical integrity rules, norms and policies will increase the leadership commitment to
formulate the company's strategy by taking into account aspects of natural and social
environment in addition to main purpose to generate profits. Organizational learning
culture improves the effectiveness of corporate strategy formulation. Strategy
formulation will improve leadership commitment to create CSR implementation
The International Journal of Engineering and Science (The IJES)theijes
The International Journal of Engineering & Science is aimed at providing a platform for researchers, engineers, scientists, or educators to publish their original research results, to exchange new ideas, to disseminate information in innovative designs, engineering experiences and technological skills. It is also the Journal's objective to promote engineering and technology education. All papers submitted to the Journal will be blind peer-reviewed. Only original articles will be published.
The company goal is to maximize the shareholders’ prosperity, not just to maximize profit. The fact is that the company not only has economic responsibility but also social responsibility to the community and its environment. The purpose of this study was to analyze the effect of good corporate governance (GCG) and corporate social responsibility (CSR) on the firm value. The research sample of 15 companies was taken using purposive sampling from companies listed in the LQ-45 on the Indonesia Stock Exchange for the period of 2014-2017. This study uses panel data regression analysis with Random Effect model method. GCG is a representation of managerial ownership, institutional ownership, independent commissioner, and audit committee. The results of this study indicate that there is a significant influence between GCG and CSR on firm value simultaneously. Partially, independent Commissioners and CSR each have an influence on the firm value, but there is an anomaly.
DOES TASK ENVIRONMENT MODERATES ORGANIZATIONAL PERFORMANCE? EVIDENCE FROM THE...IAEME Publication
This study empirically evaluates the moderating effect of task environment on the
organizational performance of manufacturing firms in Nigeria. The study ascertains
the extent of relationship between the bargaining power of suppliers and firm
productivity and as well accesses the extent to which bargaining power of competitors
affect firms competitive advantage. A descriptive survey design method was adopted
and a self-administered closed-end questionnaire was used to sift data from
respondents who were management and non management staff of ten selected
manufacturing organizations in southeastern Nigeria. A sample size of 499
respondents was drawn from the population. The finding revealed that there is a
significant positive relationship between bargaining power of suppliers and firms’
productivity. The study also found that bargaining power of competitor has a
significant positive effect on manufacturing firms’ competitive advantage. In lieu of
these findings, the study recommendations that manufacturing firms should be
committed to maintaining a cordial relationship with their suppliers and avoid
possible conflict in both short and long-run. Further, manufacturing firms are also
advised to be more strategic in managing their competitors. This can be achieved
through the advancement of blue ocean strategy
Effects of Employee Commitment on Academic Performance of Secondary Schools i...paperpublications3
Abstract: Employee commitment always plays a very key role in improving the academic performance. Distinguished performing companies perceive that employee commitment is a premier contributing factor toward maintaining continual success and composing value. A committed employee is participative and energized about their work and performs in an aspect that will progress the organization’s interest. The purpose of this study was to determine the effects of employee commitment on academic performance of secondary schools in Elgeyo- Marakwet County. The objectives of the study were: to determine the effect of emotional commitment of the headteacher on school’s academic performance, to establish the effect of normative commitment of the headteacher on school’s academic performance, to examine the effect of continual commitment of the headteacher on school’s academic performance. The study adopted a census case design that entailed having all the headteachers of all the secondary schools in Elgeyo-Marakwet County as the respondents. The three constructs of employee commitment i.e. the normative, emotional and continuous commitment were treated as the independent variable while academic performance was the dependent variable. Data was analyzed using SPSS and both descriptive and inferential statistics was used. Regression was used to construct models that were used to determine the nature of the relationships between the variables of interest. All the hypothesized relationships developed were found to be statistically significant at level p < 0.05 i.e. emotional commitment (r = 0.401, p < 0.000), continual commitment (r = 0.410, p < 0.000), normative commitment (r = 0.273, p < 0.000) were correlated to academic performance significantly and positively. all the organizational commitment constructs of emotional commitment, continual commitment, and normative commitment have significant positive relationship with academic performance (emotional commitment: β=.258, p-value= 0.000; continual commitment: β= .137, p-value= 0.020; normative commitment: β= .056, p-value= 0.044). The results of this study will form the framework for policy making on the issue of organizational commitment and academic performance.
Political risk, ESG and market performance - March 2014Damian Karmelich
As the ASX releases new corporate governance guidelines with an increased focus on risk management and environmental, social and governance principles Political Monitor examines the link between ESG, political risk & market performance.
Work Life Balance and Employee Retention Evidence from a Selected Deposit Mon...ijtsrd
This study examined the effect of work life balance on employee retention in deposit money banks. Specifically to examine the how work life balance enhance employee's work demands in deposit money banks and ascertain the work life balance improve on employees welfare packages in deposit money banks. The study employed survey research design and data were collected from questionnaires distributed to the targeted respondents. The formulated hypotheses were tested with paired sample t test with aid of SPSS version 20.0. The findings showed that there is significant effect between work life balance and employee's work demands and employee's welfare packages in deposit money banks. Based on the findings, it was recommended that banks should ensure that reward system to be fair to each employee, hence the study revealed that some of the respondents are not comfortable with the present compensation system in their institution where they worked. Afodigbueokwu, Hillary E. | Ofurum, Darlington I. | Clement Ikwuoche G. "Work Life Balance and Employee Retention: Evidence from a Selected Deposit Money Banks in Nigeria" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-4 | Issue-1 , December 2019, URL: https://www.ijtsrd.com/papers/ijtsrd29504.pdfPaper URL: https://www.ijtsrd.com/management/hrm-and-retail-business/29504/work-life-balance-and-employee-retention-evidence-from-a-selected-deposit-money-banks-in-nigeria/afodigbueokwu-hillary-e
Effect of Corporate Social Responsibility on Financial Performance of Listed ...ijtsrd
This study examined the effect of corporate social responsibility on financial performance of Oil and Gas Companies listed on Nigeria Stock Exchange. Ten 10 listed oil and gas firms constituted the sample size of this study between 2010 and 2020. Ex Post facto research design was adopted while secondary data were extracted from the annual reports and accounts of the sampled firms and were analysed using E Views 10.0 statistical software. The study employed inferential statistics using Pearson correlation and Panel Least Square PLS regression analysis. Three hypotheses were formulated and statistically tested at 5 per cent level of significance using regression analysis. Findings from the empirical analysis showed that ethical social responsibility has a significant and positive effect on return on assets economic social responsibility has a significant and positive effect on net profit margin legal social responsibility has significant and positive effect on return on capital employed of listed oils and gas firms in Nigeria at 5 level of significance respectively. The study recommended amongst others that oil and gas firms should comply with the environmental laws of the nation for improved and sustainable performance. Ekweozor, Maryrose Ada | Ogbodo, Okenwa Cyprian | Amahalu, Nestor Ndubuisi "Effect of Corporate Social Responsibility on Financial Performance of Listed Oil and Gas Firms in Nigeria" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-6 | Issue-2 , February 2022, URL: https://www.ijtsrd.com/papers/ijtsrd49224.pdf Paper URL: https://www.ijtsrd.com/management/accounting-and-finance/49224/effect-of-corporate-social-responsibility-on-financial-performance-of-listed-oil-and-gas-firms-in-nigeria/ekweozor-maryrose-ada
Corporate Social Sustainability Practice and Financial Performance of Consume...ijtsrd
Background Sustainability practice deals with the measurement, analysis and communication of interactions and links between social, environmental and economic issues constituting the three dimensions of sustainabilityAim This study empirically investigated the relationship between corporate social sustainability practice and financial performance of listed consumer goods firms’ in Nigeria. The study is vital as it portrays the extent to which corporate social sustainability practice influences firms’ performance. In order to determine the relationship between corporate social sustainability practice CSSP and firms’ performance, corporate social sustainability disclosure index by GRI was used while firms’ performance on the other hand was represented by return on equity ROE . Materials and Methods Four hypotheses were formulated to guide the investigation and the statistical test of parameter estimates was conducted using OLS regression model operated with STATA 15. Ex Post Facto design was adopted and data for the study were obtained from the Nigerian Stock Exchange Factbook and the published annual financial reports of the entire listed consumer goods firms on NSE with data spanning from 2016 2021. Results The finding generally indicates that human rights disclosure, labour practices and decent work disclosure, product responsibility disclosure and societal disclosure have significant influence on firms’ performance ROE at 1 5 significant level. Conclusion Based on the findings of the study, the study concludes that corporate social sustainability practice has positively improved firms performance over the years. Recommendation The study however suggests that firms should disclose more of this information in their annual reports in order to legitimize their operations by making public known about her commitment of business to contribute to sustainable economic development, working with employees, their families and the local communities as this disclosure is relevant for investors decision making. Obiora Fabian. | Onuora, J. K. J. | Egwuom Mary Jane. I "Corporate Social Sustainability Practice and Financial Performance of Consumer Goods Firms in Nigeria" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-6 | Issue-3 , April 2022, URL: https://www.ijtsrd.com/papers/ijtsrd49501.pdf Paper URL: https://www.ijtsrd.com/management/accounting-and-finance/49501/corporate-social-sustainability-practice-and-financial-performance-of-consumer-goods-firms-in-nigeria/obiora-fabian
This study examines empirically the relationship between corporate social responsibility and financial performance of some selected banks in Nigeria with the use of secondary data, sourced from six (6) selected banks annual reports and accounts using Judgemental sampling in a population of fifteen (15) Banks. Financial summary between “2002-2011” i.e. ten (10) years period and NSE FACT Book were used to obtain data. The objective of this study is to examine the impact of banks financial performance on Corporate Social Responsibility. The study utilized multiple regressions for the analysis of collected data, findings from the analysis of selected banks show that financial performance (PAT, ROCE, EPS) have significant positive impact on corporate social responsibility, and the collinearity test show that there is no Multicollinearity between the independents variables. The Independent Variables are PAT, ROE, ROA, EPS and ROCE which constitute indicators of banks financial performance while the Dependent variables are Philanthropic, Economic, Legal and Ethical Responsibilities (CSR). It is recommended that Nigerian banks should embrace the culture of CSR and government should established laws and regulations to oblige financial institutions or rather banks in Nigeria to give adequate attention to social responsibility, social accounting and put in place strong mechanisms and institutions to monitor compliance and if possible determine the quantum amount of charitable contribution to be reported in their annual reports and accounts by providing index or range.
Environmental Sustainability Accounting and the Performance of Oil and Gas Co...ijtsrd
This research paper seeks to establish Environmental sustainability Accounting and the performance of Oil and Gas Companies in Rivers State, Nigeria. To achieve the objective of the study, hypotheses were formulated, and a review of related literature was made. The hypotheses were tested using multiple regression analysis with the aid of E View, using a 5 level of significance. Based on the findings of this study, we conclude that the disclosure of human resources disclosure and environmental sustainability disclosure significantly affect the financial performance of oil and gas companies in Rivers State. It was recommended among others that the government should put in place suitable legislation for all companies to make adequate disclosure of their activities to the Environment, and firms should formulate and implement environmentally friendly policies. Isaac Laime Odogu | Timinipre Joseph Okpobo "Environmental Sustainability Accounting and the Performance of Oil & Gas Companies in Rivers State, Nigeria" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-6 | Issue-5 , August 2022, URL: https://www.ijtsrd.com/papers/ijtsrd50644.pdf Paper URL: https://www.ijtsrd.com/management/accounting-and-finance/50644/environmental-sustainability-accounting-and-the-performance-of-oil-and-gas-companies-in-rivers-state-nigeria/isaac-laime-odogu
Relationship between Corporate Social Responsibility and Earnings Management ...ijtsrd
The relationship between corporate social responsibility CSR and earnings management EM is an extensive empirical study. However, the evidence on the nature of the relationship is unclear. A commonly defined reason for divergent and contradictory results is measurement issues. The purpose of this article is to evaluate alternative operation and measurement methods applied to the CSR and EM concepts in the empirical literature on CSR EM relationships. Our systematized appraisal was conducted over the last nine years from 2008 to 2016. This study has come to different observations. First, CSR measurement methods include sustainability indexes, content analyzes and single dimensional measurements, while EM measurement methods include discretionary accruals, discretionary loan loss provisions, real earnings management, abnormal earnings management, earnings persistence and earnings smoothing. In addition to the unique drawbacks of the approach, the subjectivity of the researcher and the selection anomalies that may influence the nature of the CSR EM relationships identified in the empirical literature. Finally, possible ways of overcoming these disadvantages are recommended. Mashiur Rahman | Sarah Chowdhury ""Relationship between Corporate Social Responsibility and Earnings Management: A Systematic Review of Measurement Methods"" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-4 | Issue-2 , February 2020,
URL: https://www.ijtsrd.com/papers/ijtsrd29987.pdf
Paper Url : https://www.ijtsrd.com/management/business-ethics-and-legal-issues/29987/relationship-between-corporate-social-responsibility-and-earnings-management-a-systematic-review-of-measurement-methods/mashiur-rahman
Corporate Social Responsibility and Value Creation of Quoted Oil and Gas Firm...ijtsrd
This study examined the relationship between corporate social responsibility and value creation of quoted oil and gas firms in Nigeria for a period of fourteen 14 years spanning from 2008 to 2021. Specifically, this study examined the relationship between occupational health and safety responsibility, emissions responsibility, employment responsibility and cash value added. Panel data were used in this study, which were obtained from the annual reports and accounts of the ten 10 sampled firms. Ex Post Facto research design was employed. Descriptive statistics of the dataset from the sampled firms was employed to summarily describe the mean, standard deviation, minimum and maximum values of the data for the study variables. Inferential statistics using Pearson correlation coefficient and Panel least square regression analysis were employed to test the hypotheses of the study. The results showed that there is a significant and positive relationship between occupational health and safety responsibility and cash value added ß1=1.930842 p value = 0.0006 a significant and positive relationship between emissions responsibility and cash value added ß2=0.575137 p value = 0.0116 a significant and positive relationship between employment responsibility and cash value added ß3=.0.075661 p value = 0.0000 of quoted oil and gas firms in Nigeria at 5 level of significance respectively. The study recommended amongst others that firms should develop safety programs in order to protect the workers, reduce absences and down time, ensuring that the workplace is more efficient and productive which will inadvertently result to value creation. Okoli, Angela Obianuju | Okafor, Tochukwu Gloria "Corporate Social Responsibility and Value Creation of Quoted Oil and Gas Firms in Nigeria" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-7 | Issue-2 , April 2023, URL: https://www.ijtsrd.com.com/papers/ijtsrd55109.pdf Paper URL: https://www.ijtsrd.com.com/management/accounting-and-finance/55109/corporate-social-responsibility-and-value-creation-of-quoted-oil-and-gas-firms-in-nigeria/okoli-angela-obianuju
Sustainability Reporting and Corporate Performance of Conglomerate and Indust...YogeshIJTSRD
Sustainability reporting remains a continuing concern as stakeholders demand for firms to be more socially, environmentally, and economically responsible continues to increase especially in developing countries like Nigeria. Thus, the study examined the effect of sustainability reporting disclosures of conglomerate and industrial goods manufacturing firms in Nigeria on their market share and return on assets. The study employed an ex post facto research design as data were obtained from the annual report of firms for a period of ten years 2010 2019 . Multiple regression analytical tools with the help of SPSS version 23 were used in analyzing the data for 16 conglomerate and industrial goods firms selected using the purposive sampling technique. The findings revealed that sustainability reporting has positive effect on market share and return on assets of firms studied. Based on the findings, it was concluded that sustainability reporting affects the performance of manufacturing firms and it was recommended that standard setters and government should develop a standard mandatory disclosure framework to ensure consistency and uniformity in reporting and also, companies are encouraged to disclose their economic, social and environmental information all geared to help stakeholders make informed decision. Okoye, Ezinne Chimaram | Ezeagba, Charles Emenike "Sustainability Reporting and Corporate Performance of Conglomerate and Industrial Goods Firms in Nigeria: An Empirical Study" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-5 | Issue-5 , August 2021, URL: https://www.ijtsrd.com/papers/ijtsrd44977.pdf Paper URL: https://www.ijtsrd.com/management/accounting-and-finance/44977/sustainability-reporting-and-corporate-performance-of-conglomerate-and-industrial-goods-firms-in-nigeria-an-empirical-study/okoye-ezinne-chimaram
Firm Attributes and Environmental Disclosure of Energy Corporations in Nigeriaijtsrd
The study investigated the relationship between firm attributes and environmental disclosure among energy corporations in Nigeria. The research utilized a causal comparative research design, focusing on energy corporations listed on the Nigerian Exchange Group NEG from 2013 to 2022. The sample included nine quoted firms primarily operating in the oil and gas, utility, and natural resource sectors. Secondary data from annual reports and financial statements of selected energy firms were used, and the Multiple Linear Regression Approach established the causal relationship between firm attributes and environmental disclosure. The findings revealed that larger and older firms faced challenges in providing detailed environmental information due to operational complexity and established reporting practices. However, firm leverage did not significantly impact environmental disclosure. The study offers valuable insights for enhancing environmental reporting and transparency among larger and older firms to meet stakeholder expectations and promote sustainability. Policymakers can utilize these findings to devise regulatory frameworks and incentives encouraging better environmental disclosure and fostering sustainable practices in the energy industry and beyond, ultimately positioning companies as leaders in the pursuit of a sustainable and profitable future. Jerry Chukwuebuka Orajekwe | Okenwa Cy Ogbodo "Firm Attributes and Environmental Disclosure of Energy Corporations in Nigeria" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-7 | Issue-4, August 2023, URL: https://www.ijtsrd.com/papers/ijtsrd59698.pdf Paper Url:https://www.ijtsrd.com/management/accounting-and-finance/59698/firm-attributes-and-environmental-disclosure-of-energy-corporations-in-nigeria/jerry-chukwuebuka-orajekwe
Sustainability Environmental Disclosure and Financial Performance of Oil and ...ijtsrd
This study determined whether sustainability environmental disclosure affect financial performance of oil and gas companies in Nigeria. Specific objectives include to determine the effect of pollution control disclosure and on financial performance of oil and gas companies in Nigeria evaluate the effect of recycling disclosure on financial performance of oil and gas companies in Nigeria and examine the effect of restoration disclosure on financial performance of oil and gas companies in Nigeria. Ex post facto research design was adopted for the study. The population of this study covered the nine quoted oil and gas on the Nigerian Stock Exchange. Data were collected from annual accounts of these nine quoted oil and gas and the formulated hypotheses were tested using regression analysis with aid of E view 9.0. The study found that Environmental protection disclosure has positive but not significant effect on financial performance of oil and gas companies in Nigeria Pollution control disclosure has no positive and significant effect on financial performance of oil and gas companies in Nigeria Recycling disclosure has positive but not significantly affect financial performance of oil and gas companies in Nigeria Restoration disclosure has no positive and significant effect on financial performance of oil and gas companies in Nigeria. Based on the findings, the study recommended among others that firm should reduce their spending on environmental protection or make it cost effective in other to increase firms’ return on assets. Okafor, Godson Ikechukwu | Anichebe A. S | Emeka-Nwokeji N. A | Agubata N. S "Sustainability Environmental Disclosure and Financial Performance of Oil and Gas Companies in Nigeria" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-6 | Issue-2 , February 2022, URL: https://www.ijtsrd.com/papers/ijtsrd49135.pdf Paper URL: https://www.ijtsrd.com/management/accounting-and-finance/49135/sustainability-environmental-disclosure-and-financial-performance-of-oil-and-gas-companies-in-nigeria/okafor-godson-ikechukwu
Sugarcane Company’s performance has remained to be one of the challenging facts in the growing companies in Kenya today. The delays in harvesting operations are attributed to uncoordinated and unpredictable harvesting and transport schedules; and inefficiencies in mill operations. Therefore, the main aim of the study is to determine the influence of Sustainability Management Systems CSR on firm performance of selected sugarcane companies in Kenya. The study is guided by Corporate Social Performance Theory. This study used ex- post facto research design. Ex- post facto research design determines and reports the way things are. The target population was 528 employees. This study therefore sampled 228 respondents. Purposive sampling technique was used to select 10 managers, 24 supervisors, 38 accountants and 156 clerks from the 7 sugarcane companies because they have specific information concerning the effects of corporate social responsibility practice on firm performance of selected sugarcane companies in Kenya. Pilot study was done in order to test for validity and reliability of the research tools. The pilot study was done in Trans-Mara Sugar Company found in rift Valley region of Kenya. For inferential statistics, correlation and multiple regression was used for comparative analysis between frequencies of corporate social responsibility practice on firm performance. The study findings indicated that sustainability management systems have an effect on firm performance. The government will use this study in establishing policies that would ensure improvement in firm performance of sugarcane processing firms among other firms in Kenya. The study recommends that the companies should encourage sustainability management systems since sustainable management systems is an important mechanism for improving corporate sustainability performance. It can generate business value through measurement and management of sustainability risks and opportunities. The study recommends further researchers to study on corporate social responsibility strategy and financial performance of firms in Kenya which the study didn’t cover.
Social Sustainability Disclosures and Performance of ICT Firms in Nigeria an ...ijtsrd
Background Sustainability disclosures deal with the measurement, analysis and communication of interactions and links between social, environmental and economic issues constituting the three dimensions of sustainability Aim This study empirically investigated the relationship between social sustainability disclosures and performance of listed ICT firms’ in Nigeria. The study is vital as it portrays the extent to which social sustainability disclosure influences firms’ performance. In order to determine the relationship between social sustainability disclosures SSDs and firms’ performance, social sustainability disclosure index by GRI was used while firms’ performance on the other hand was represented by net assets per share NAPS . Materials and Methods Four hypotheses were formulated to guide the investigation and the statistical test of parameter estimates was conducted using OLS regression model operated with STATA 15. Ex Post Facto design was adopted and data for the study were obtained from the Nigerian Stock Exchange Factbook and the published annual financial reports of the entire listed ICT firms on NSE with data spanning from 2015 2020. Results The finding generally indicates that human rights disclosure, labour practices and decent work disclosure, product responsibility disclosure and societal disclosure have significant influence on firms’ performance NAPS at 5 significant level. Conclusion Based on the findings of the study, the study concludes that social sustainability disclosure has positively improved firms performance over the years. Recommendation The study however suggests that firms should disclose more of this information in their annual reports concerning her commitment of business to contribute to sustainable economic development, working with employees, their families and the local communities as the level this information disclosure has exerted significant influence on firms’ performance over the years. Obiora Fabian. C. | Onuora, J. K. J. | Nworah Cynthia. N "Social Sustainability Disclosures and Performance of ICT Firms in Nigeria; an Independent and Joint Effect Analysis" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-6 | Issue-1 , December 2021, URL: https://www.ijtsrd.com/papers/ijtsrd48007.pdf Paper URL: https://www.ijtsrd.com/management/business-environment/48007/social-sustainability-disclosures-and-performance-of-ict-firms-in-nigeria-an-independent-and-joint-effect-analysis/obiora-fabian-c
Determinants of CSR Disclosure: A Study on the Listed Fast Moving Consumer Go...inventionjournals
As the rising of the corporate social responsibilities (CSR) is becoming a concern since the millennium year, especially by large or public listed companies in Bursa Malaysia. However, there are not much of those companies willing to disclose their CSR information to the public. Therefore, this endeavour is to investigate the content of CSR in annual reports and examine the significant relationship between determinants and CSR disclosure of listed fast moving consumer goods (FMCG) companies in Bursa Malaysia. This is a quantitative research, which involve content analysis since it adopted annual reports as main data resources. CSR, financial, and organisation information are going to be extracted to reckon the relationships between the variables and CSR disclosure by using CSR index and multiple regression. Result based on the analysis indicated that only two variables were significantly correlated with the CSR disclosure, which namely profits earned and independent directors. The top three elements that the most disclosed by these companies are general philanthropy, community programs and employee welfare. This study is important and its helps company in business decision making as this provide the extent of CSR disclosure of the industry. In addition, this study can be as reference to other companies for future CSR implementation.
Imperative of Environmental Cost on Equity and Assets of Quoted Manufacturing...ijtsrd
This study examine the imperative of environmental cost on equity and assets of quoted manufacturing firms in Nigeria. The study adopts ex post facto, content analysis and regression research design. The research adopts secondary source of data in obtaining all the data needed for the study, extracted from the audited financial statements of the sampled manufacturing firms, which is meticulously examined and relevant data extracted from the period of 2011 2018 for analysis, in line with the main objective. Hypothesis is tested and the results reveals that environmental cost has a significant effect on return on equity and return on assets of quoted manufacturing firms in Nigeria. In consonance with this study's findings, it is recommended that, Firms in Nigeria should invest reasonable amount on environmental issues and report same in their financial reports for the various stakeholders to see. This will create a good relationship with the host community which will enable growth in production and increase in turnover. Dr. Odogu, Laime Isaac | Dadiowei, Opritari Maxwell "Imperative of Environmental Cost on Equity and Assets of Quoted Manufacturing Firms in Nigeria" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-7 | Issue-4, August 2023, URL: https://www.ijtsrd.com/papers/ijtsrd59695.pdf Paper Url:https://www.ijtsrd.com/humanities-and-the-arts/education/59695/imperative-of-environmental-cost-on-equity-and-assets-of-quoted-manufacturing-firms-in-nigeria/dr-odogu-laime-isaac
International Journal of Business and Management Invention (IJBMI) is an international journal intended for professionals and researchers in all fields of Business and Management. IJBMI publishes research articles and reviews within the whole field Business and Management, new teaching methods, assessment, validation and the impact of new technologies and it will continue to provide information on the latest trends and developments in this ever-expanding subject. The publications of papers are selected through double peer reviewed to ensure originality, relevance, and readability. The articles published in our journal can be accessed online.
A Study on Linkage between Corporate Social Responsibility and Return on Net ...iosrjce
The purpose of the present paper is to study the linkage of CSR initiatives taken by the Indian
companies and its impact on their RONW. For this purpose, various financial parameters have been used like
Return on net worth, profit before tax and earning per share. Researchers have taken a sample of 5 private
companies namely Tata Steel Company, RIL, Mahindra & Mahindra, Infosys and Larsen and Toubro to
examine the relationship between corporate social responsibility and RONR by considering their financial
statement of five years (from March 2010 to March 2014). The logic behind to take such samples is that these
are big private key players with respect to Indian business. After getting all the data, an analysis on the
relationship between CSR and other financial parameters like EPS, PBT and RONR are tested by Regression
analysis and ANOVA. Irrespective of this general outcome, the current study depicts evidence that there is a
insignificant relationship between CSR and Return on Net Worth (RONR) in case of these companies.
An Exploratory Study of Factors Influencing Corporate Sustainability on busin...AkashSharma618775
This study evaluates the effect of corporate sustainability on business performance of manufacturing
industries in USA, from 2012 to 2015. These Manufacturing industries are listed in Corporate Social
Responsibility Hub (CSRHub), Morning Star and Global Reporting Initiative (GRI). All data used in this report
were extracted from 37 manufacturing companies’ Sustainability, corporate social responsibility (CSR) and
annual reports. These companies are of diverse sectors such as Automobile, Health care, consumer goods, food,
beverages and technology. Quantitative method of research is used in this study; this also includes the use of
explanatory and descriptive research design. The main issues to be discussed in this study are Donation, Incident
rate reduction and Water Recycled as the independent variables, while Revenue is the dependent variable. Data
analysis was carried out using the regression analysis, descriptive statistics and correlation. E-views software
generated the data for further analysis. The findings imply that donation has a positive insignificance effect on
revenue, reduced incident rate reduction had positive significance effect on revenue and water recycling has
negative insignificant effect on revenue. In the future researches, larger samples of companies form diverse sectors
and subsectors should be studied to broaden the research on company performance especially the non-financial
aspect.
An Exploratory Study of Factors Influencing Corporate Sustainability on busin...AkashSharma618775
This study evaluates the effect of corporate sustainability on business performance of manufacturing
industries in USA, from 2012 to 2015. These Manufacturing industries are listed in Corporate Social
Responsibility Hub (CSRHub), Morning Star and Global Reporting Initiative (GRI). All data used in this report
were extracted from 37 manufacturing companies’ Sustainability, corporate social responsibility (CSR) and
annual reports. These companies are of diverse sectors such as Automobile, Health care, consumer goods, food,
beverages and technology. Quantitative method of research is used in this study; this also includes the use of
explanatory and descriptive research design. The main issues to be discussed in this study are Donation, Incident
rate reduction and Water Recycled as the independent variables, while Revenue is the dependent variable. Data
analysis was carried out using the regression analysis, descriptive statistics and correlation. E-views software
generated the data for further analysis. The findings imply that donation has a positive insignificance effect on
revenue, reduced incident rate reduction had positive significance effect on revenue and water recycling has
negative insignificant effect on revenue. In the future researches, larger samples of companies form diverse sectors
and subsectors should be studied to broaden the research on company performance especially the non-financial
aspect.
Post IFRS Convergence Investigation: Corporate Social Responsibility Disclosu...IJAEMSJORNAL
This research aims to determine the factors that influence the level of Corporate Social Responsibility Disclosures after International Financial Reporting Standards convergence by testing the effect of Institutional Ownership, Public Ownership, Board of Independent Commissioner Size and Company Size on Corporate Social Responsibility Disclosures index. Sample used are mining sector companies that listed on Indonesia Stock Exchange for period 2013-2016. The sources of the data were taken from audited financial reports and annual reports and sample were 19 banks which taken by using purposive sampling. This research uses quantitative approach with multiple linier regression analysis. The results show that institutional ownership, public ownership and company size have a positive and significant effect on corporate social responsibility disclosures. There is no evidence to suggest that board of independent commissioner size have any effect on corporate social responsibility disclosures. The results simultaneously show that Institutional Ownership, Public Ownership, Board of Independent Commissioner Size and Company Size have an influence on Corporate Social Responsibility Disclosures..
Value Creation Through Corporate Social Responsibility in Developing Countrie...Waqas Tariq
Consumer support for Corporate Social Responsibility (CSR) has been in practice for some years now and firms are demanded to seriously take CSR initiatives. This project has been compiled out of a wealth of literature that addresses the need and importance of CSR and business ethics in the society in great depth. A case study of CSR at Proctor and Gamble Pakistan was carried out by employing both the qualitative and quantitative data collection techniques to gather information so as to bring the attributes of triangulation in this research. The research findings outlined various views and beliefs of the respondents with regards to CSR initiatives by Proctor and Gamble Pakistan. The CSR awareness and societal veracities are the factors that encourage consumers to think ethically and make decisions in terms of who to develop associations with. The research shows a reflection of deductive approach and the researcher understood the inbuilt pros and cons of dependence upon secondary sources of information. It was attempted to adopt a hybrid strategy in this project but it mainly took a positivist look because of the nature of the questionnaire survey based upon close-ended questions aiming for quantitative data. The trend for CSR initiatives in developing countries is now growing at a decent pace and the recent advancements in technology and media have resulted in grown awareness among consumer groups to exert pressures on multinational companies to be apparent in their statements as well as practices.
Similar to Corporate Social Responsibility Reporting on Performance of Oil and Gas Companies in Nigeria (20)
‘Six Sigma Technique’ A Journey Through its Implementationijtsrd
The manufacturing industries all over the world are facing tough challenges for growth, development and sustainability in today’s competitive environment. They have to achieve apex position by adapting with the global competitive environment by delivering goods and services at low cost, prime quality and better price to increase wealth and consumer satisfaction. Cost Management ensures profit, growth and sustainability of the business with implementation of Continuous Improvement Technique like Six Sigma. This leads to optimize Business performance. The method drives for customer satisfaction, low variation, reduction in waste and cycle time resulting into a competitive advantage over other industries which did not implement it. The main objective of this paper ‘Six Sigma Technique A Journey Through Its Implementation’ is to conceptualize the effectiveness of Six Sigma Technique through the journey of its implementation. Aditi Sunilkumar Ghosalkar "‘Six Sigma Technique’: A Journey Through its Implementation" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd64546.pdf Paper Url: https://www.ijtsrd.com/other-scientific-research-area/other/64546/‘six-sigma-technique’-a-journey-through-its-implementation/aditi-sunilkumar-ghosalkar
Edge Computing in Space Enhancing Data Processing and Communication for Space...ijtsrd
Edge computing, a paradigm that involves processing data closer to its source, has gained significant attention for its potential to revolutionize data processing and communication in space missions. With the increasing complexity and data volume generated by modern space missions, traditional centralized computing approaches face challenges related to latency, bandwidth, and security. Edge computing in space, involving on board processing and analysis of data, offers promising solutions to these challenges. This paper explores the concept of edge computing in space, its benefits, applications, and future prospects in enhancing space missions. Manish Verma "Edge Computing in Space: Enhancing Data Processing and Communication for Space Missions" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd64541.pdf Paper Url: https://www.ijtsrd.com/computer-science/artificial-intelligence/64541/edge-computing-in-space-enhancing-data-processing-and-communication-for-space-missions/manish-verma
Dynamics of Communal Politics in 21st Century India Challenges and Prospectsijtsrd
Communal politics in India has evolved through centuries, weaving a complex tapestry shaped by historical legacies, colonial influences, and contemporary socio political transformations. This research comprehensively examines the dynamics of communal politics in 21st century India, emphasizing its historical roots, socio political dynamics, economic implications, challenges, and prospects for mitigation. The historical perspective unravels the intricate interplay of religious identities and power dynamics from ancient civilizations to the impact of colonial rule, providing insights into the evolution of communalism. The socio political dynamics section delves into the contemporary manifestations, exploring the roles of identity politics, socio economic disparities, and globalization. The economic implications section highlights how communal politics intersects with economic issues, perpetuating disparities and influencing resource allocation. Challenges posed by communal politics are scrutinized, revealing multifaceted issues ranging from social fragmentation to threats against democratic values. The prospects for mitigation present a multifaceted approach, incorporating policy interventions, community engagement, and educational initiatives. The paper conducts a comparative analysis with international examples, identifying common patterns such as identity politics and economic disparities. It also examines unique challenges, emphasizing Indias diverse religious landscape, historical legacy, and secular framework. Lessons for effective strategies are drawn from international experiences, offering insights into inclusive policies, interfaith dialogue, media regulation, and global cooperation. By scrutinizing historical epochs, contemporary dynamics, economic implications, and international comparisons, this research provides a comprehensive understanding of communal politics in India. The proposed strategies for mitigation underscore the importance of a holistic approach to foster social harmony, inclusivity, and democratic values. Rose Hossain "Dynamics of Communal Politics in 21st Century India: Challenges and Prospects" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd64528.pdf Paper Url: https://www.ijtsrd.com/humanities-and-the-arts/history/64528/dynamics-of-communal-politics-in-21st-century-india-challenges-and-prospects/rose-hossain
Assess Perspective and Knowledge of Healthcare Providers Towards Elehealth in...ijtsrd
Background and Objective Telehealth has become a well known tool for the delivery of health care in Saudi Arabia, and the perspective and knowledge of healthcare providers are influential in the implementation, adoption and advancement of the method. This systematic review was conducted to examine the current literature base regarding telehealth and the related healthcare professional perspective and knowledge in the Kingdom of Saudi Arabia. Materials and Methods This systematic review was conducted by searching 7 databases including, MEDLINE, CINHAL, Web of Science, Scopus, PubMed, PsycINFO, and ProQuest Central. Studies on healthcare practitioners telehealth knowledge and perspectives published in English in Saudi Arabia from 2000 to 2023 were included. Boland directed this comprehensive review. The researchers examined each connected study using the AXIS tool, which evaluates cross sectional systematic reviews. Narrative synthesis was used to summarise and convey the data. Results Out of 1840 search results, 10 studies were included. Positive outlook and limited knowledge among providers were seen across trials. Healthcare professionals like telehealth for its ability to improve quality, access, and delivery, save time and money, and be successful. Age, gender, occupation, and work experience also affect health workers knowledge. In Saudi Arabia, healthcare professionals face inadequate expert assistance, patient privacy, internet connection concerns, lack of training courses, lack of telehealth understanding, and high costs while performing telemedicine. Conclusions Healthcare practitioners telehealth perceptions and knowledge were examined in this systematic study. Its collection of concerned experts different personal attitudes and expertise would help enhance telehealths implementation in Saudi Arabia, develop its healthcare delivery alternative, and eliminate frequent problems. Badriah Mousa I Mulayhi | Dr. Jomin George | Judy Jenkins "Assess Perspective and Knowledge of Healthcare Providers Towards Elehealth in Saudi Arabia: A Systematic Review" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd64535.pdf Paper Url: https://www.ijtsrd.com/medicine/other/64535/assess-perspective-and-knowledge-of-healthcare-providers-towards-elehealth-in-saudi-arabia-a-systematic-review/badriah-mousa-i-mulayhi
The Impact of Digital Media on the Decentralization of Power and the Erosion ...ijtsrd
The impact of digital media on the distribution of power and the weakening of traditional gatekeepers has gained considerable attention in recent years. The adoption of digital technologies and the internet has resulted in declining influence and power for traditional gatekeepers such as publishing houses and news organizations. Simultaneously, digital media has facilitated the emergence of new voices and players in the media industry. Digital medias impact on power decentralization and gatekeeper erosion is visible in several ways. One significant aspect is the democratization of information, which enables anyone with an internet connection to publish and share content globally, leading to citizen journalism and bypassing traditional gatekeepers. Another aspect is the disruption of conventional media industry business models, as traditional organizations struggle to adjust to the decrease in advertising revenue and the rise of digital platforms. Alternative business models, such as subscription models and crowdfunding, have become more prevalent, leading to the emergence of new players. Overall, the impact of digital media on the distribution of power and the weakening of traditional gatekeepers has brought about significant changes in the media landscape and the way information is shared. Further research is required to fully comprehend the implications of these changes and their impact on society. Dr. Kusum Lata "The Impact of Digital Media on the Decentralization of Power and the Erosion of Traditional Gatekeepers" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd64544.pdf Paper Url: https://www.ijtsrd.com/humanities-and-the-arts/political-science/64544/the-impact-of-digital-media-on-the-decentralization-of-power-and-the-erosion-of-traditional-gatekeepers/dr-kusum-lata
Online Voices, Offline Impact Ambedkars Ideals and Socio Political Inclusion ...ijtsrd
This research investigates the nexus between online discussions on Dr. B.R. Ambedkars ideals and their impact on social inclusion among college students in Gurugram, Haryana. Surveying 240 students from 12 government colleges, findings indicate that 65 actively engage in online discussions, with 80 demonstrating moderate to high awareness of Ambedkars ideals. Statistically significant correlations reveal that higher online engagement correlates with increased awareness p 0.05 and perceived social inclusion. Variations across colleges and a notable effect of college type on perceived social inclusion highlight the influence of contextual factors. Furthermore, the intersectional analysis underscores nuanced differences based on gender, caste, and socio economic status. Dr. Kusum Lata "Online Voices, Offline Impact: Ambedkar's Ideals and Socio-Political Inclusion - A Study of Gurugram District" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd64543.pdf Paper Url: https://www.ijtsrd.com/humanities-and-the-arts/political-science/64543/online-voices-offline-impact-ambedkars-ideals-and-sociopolitical-inclusion--a-study-of-gurugram-district/dr-kusum-lata
Problems and Challenges of Agro Entreprenurship A Studyijtsrd
Noting calls for contextualizing Agro entrepreneurs problems and challenges of the agro entrepreneurs and for greater attention to the Role of entrepreneurs in agro entrepreneurship research, we conduct a systematic literature review of extent research in agriculture entrepreneurship to overcome the study objectives of complications of agro entrepreneurs through various factors, Development of agriculture products is a key factor for the overall economic growth of agro entrepreneurs Agro Entrepreneurs produces firsthand large scale employment, utilizes the labor and natural resources, This research outlines the problems of Weather and Soil Erosions, Market price fluctuation, stimulates labor cost problems, reduces concentration of Price volatility, Dependency on Intermediaries, induces Limited Bargaining Power, and Storage and Transportation Costs. This paper mainly devoted to highlight Problems and challenges faced for the sustainable of Agro Entrepreneurs in India. Vinay Prasad B "Problems and Challenges of Agro Entreprenurship - A Study" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd64540.pdf Paper Url: https://www.ijtsrd.com/other-scientific-research-area/other/64540/problems-and-challenges-of-agro-entreprenurship--a-study/vinay-prasad-b
Comparative Analysis of Total Corporate Disclosure of Selected IT Companies o...ijtsrd
Disclosure is a process through which a business enterprise communicates with external parties. A corporate disclosure is communication of financial and non financial information of the activities of a business enterprise to the interested entities. Corporate disclosure is done through publishing annual reports. So corporate disclosure through annual reports plays a vital role in the life of all the companies and provides valuable information to investors. The basic objectives of corporate disclosure is to give a true and fair view of companies to the parties related either directly or indirectly like owner, government, creditors, shareholders etc. in the companies act, provisions have been made about mandatory and voluntary disclosure. The IT sector in India is rapidly growing, the trend to invest in the IT sector is rising and employment opportunities in IT sectors are also increasing. Therefore the IT sector is expected to have fair, full and adequate disclosure of all information. Unfair and incomplete disclosure may adversely affect the entire economy. A research study on disclosure practices of IT companies could play an important role in this regard. Hence, the present research study has been done to study and review comparative analysis of total corporate disclosure of selected IT companies of India and to put forward overall findings and suggestions with a view to increase disclosure score of these companies. The researcher hopes that the present research study will be helpful to all selected Companies for improving level of corporate disclosure through annual reports as well as the government, creditors, investors, all business organizations and upcoming researcher for comparative analyses of level of corporate disclosure with special reference to selected IT companies. Dr. Vaibhavi D. Thaker "Comparative Analysis of Total Corporate Disclosure of Selected IT Companies of India" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd64539.pdf Paper Url: https://www.ijtsrd.com/other-scientific-research-area/other/64539/comparative-analysis-of-total-corporate-disclosure-of-selected-it-companies-of-india/dr-vaibhavi-d-thaker
The Impact of Educational Background and Professional Training on Human Right...ijtsrd
This study investigated the impact of educational background and professional training on human rights awareness among secondary school teachers in the Marathwada region of Maharashtra, India. The key findings reveal that higher levels of education, particularly a master’s degree, and fields of study related to education, humanities, or social sciences are associated with greater human rights awareness among teachers. Additionally, both pre service teacher training and in service professional development programs focused on human rights education significantly enhance teacher’s knowledge, skills, and competencies in promoting human rights principles in their classrooms. Baig Ameer Bee Mirza Abdul Aziz | Dr. Syed Azaz Ali Amjad Ali "The Impact of Educational Background and Professional Training on Human Rights Awareness among Secondary School Teachers" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd64529.pdf Paper Url: https://www.ijtsrd.com/humanities-and-the-arts/education/64529/the-impact-of-educational-background-and-professional-training-on-human-rights-awareness-among-secondary-school-teachers/baig-ameer-bee-mirza-abdul-aziz
A Study on the Effective Teaching Learning Process in English Curriculum at t...ijtsrd
“One Language sets you in a corridor for life. Two languages open every door along the way” Frank Smith English as a foreign language or as a second language has been ruling in India since the period of Lord Macaulay. But the question is how much we teach or learn English properly in our culture. Is there any scope to use English as a language rather than a subject How much we learn or teach English without any interference of mother language specially in the classroom teaching learning scenario in West Bengal By considering all these issues the researcher has attempted in this article to focus on the effective teaching learning process comparing to other traditional strategies in the field of English curriculum at the secondary level to investigate whether they fulfill the present teaching learning requirements or not by examining the validity of the present curriculum of English. The purpose of this study is to focus on the effectiveness of the systematic, scientific, sequential and logical transaction of the course between the teachers and the learners in the perspective of the 5Es programme that is engage, explore, explain, extend and evaluate. Sanchali Mondal | Santinath Sarkar "A Study on the Effective Teaching Learning Process in English Curriculum at the Secondary Level of West Bengal" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd62412.pdf Paper Url: https://www.ijtsrd.com/humanities-and-the-arts/education/62412/a-study-on-the-effective-teaching-learning-process-in-english-curriculum-at-the-secondary-level-of-west-bengal/sanchali-mondal
The Role of Mentoring and Its Influence on the Effectiveness of the Teaching ...ijtsrd
This paper reports on a study which was conducted to investigate the role of mentoring and its influence on the effectiveness of the teaching of Physics in secondary schools in the South West Region of Cameroon. The study adopted the convergent parallel mixed methods design, focusing on respondents in secondary schools in the South West Region of Cameroon. Both quantitative and qualitative data were collected, analysed separately, and the results were compared to see if the findings confirm or disconfirm each other. The quantitative analysis found that majority of the respondents 72 of Physics teachers affirmed that they had more experienced colleagues as mentors to help build their confidence, improve their teaching, and help them improve their effectiveness and efficiency in guiding learners’ achievements. Only 28 of the respondents disagreed with these statements. With majority respondents 72 agreeing with the statements, it implies that in most secondary schools, experienced Physics teachers act as mentors to build teachers’ confidence in teaching and improving students’ learning. The interview qualitative data analysis summarized how secondary school Principals use meetings with mentors and mentees to promote mentorship in the school milieu. This has helped strengthen teachers’ classroom practices in secondary schools in the South West Region of Cameroon. With the results confirming each other, the study recommends that mentoring should focus on helping teachers employ social interactions and instructional practices feedback and clarity in teaching that have direct measurable impact on students’ learning achievements. Andrew Ngeim Sumba | Frederick Ebot Ashu | Peter Agborbechem Tambi "The Role of Mentoring and Its Influence on the Effectiveness of the Teaching of Physics in Secondary Schools in the South West Region of Cameroon" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd64524.pdf Paper Url: https://www.ijtsrd.com/management/management-development/64524/the-role-of-mentoring-and-its-influence-on-the-effectiveness-of-the-teaching-of-physics-in-secondary-schools-in-the-south-west-region-of-cameroon/andrew-ngeim-sumba
Design Simulation and Hardware Construction of an Arduino Microcontroller Bas...ijtsrd
This study primarily focuses on the design of a high side buck converter using an Arduino microcontroller. The converter is specifically intended for use in DC DC applications, particularly in standalone solar PV systems where the PV output voltage exceeds the load or battery voltage. To evaluate the performance of the converter, simulation experiments are conducted using Proteus Software. These simulations provide insights into the input and output voltages, currents, powers, and efficiency under different state of charge SoC conditions of a 12V,70Ah rechargeable lead acid battery. Additionally, the hardware design of the converter is implemented, and practical data is collected through operation, monitoring, and recording. By comparing the simulation results with the practical results, the efficiency and performance of the designed converter are assessed. The findings indicate that while the buck converter is suitable for practical use in standalone PV systems, its efficiency is compromised due to a lower output current. Chan Myae Aung | Dr. Ei Mon "Design Simulation and Hardware Construction of an Arduino-Microcontroller Based DC-DC High-Side Buck Converter for Standalone PV System" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd64518.pdf Paper Url: https://www.ijtsrd.com/engineering/mechanical-engineering/64518/design-simulation-and-hardware-construction-of-an-arduinomicrocontroller-based-dcdc-highside-buck-converter-for-standalone-pv-system/chan-myae-aung
Sustainable Energy by Paul A. Adekunte | Matthew N. O. Sadiku | Janet O. Sadikuijtsrd
Energy becomes sustainable if it meets the needs of the present without compromising the ability of future generations to meet their own needs. Some of the definitions of sustainable energy include the considerations of environmental aspects such as greenhouse gas emissions, social, and economic aspects such as energy poverty. Generally far more sustainable than fossil fuel are renewable energy sources such as wind, hydroelectric power, solar, and geothermal energy sources. Worthy of note is that some renewable energy projects, like the clearing of forests to produce biofuels, can cause severe environmental damage. The sustainability of nuclear power which is a low carbon source is highly debated because of concerns about radioactive waste, nuclear proliferation, and accidents. The switching from coal to natural gas has environmental benefits, including a lower climate impact, but could lead to delay in switching to more sustainable options. “Carbon capture and storage” can be built into power plants to remove the carbon dioxide CO2 emissions, but this technology is expensive and has rarely been implemented. Leading non renewable energy sources around the world is fossil fuels, coal, petroleum, and natural gas. Nuclear energy is usually considered another non renewable energy source, although nuclear energy itself is a renewable energy source, but the material used in nuclear power plants is not. The paper addresses the issue of sustainable energy, its attendant benefits to the future generation, and humanity in general. Paul A. Adekunte | Matthew N. O. Sadiku | Janet O. Sadiku "Sustainable Energy" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd64534.pdf Paper Url: https://www.ijtsrd.com/engineering/electrical-engineering/64534/sustainable-energy/paul-a-adekunte
Concepts for Sudan Survey Act Implementations Executive Regulations and Stand...ijtsrd
This paper aims to outline the executive regulations, survey standards, and specifications required for the implementation of the Sudan Survey Act, and for regulating and organizing all surveying work activities in Sudan. The act has been discussed for more than 5 years. The Land Survey Act was initiated by the Sudan Survey Authority and all official legislations were headed by the Sudan Ministry of Justice till it was issued in 2022. The paper presents conceptual guidelines to be used for the Survey Act implementation and to regulate the survey work practice, standardizing the field surveys, processing, quality control, procedures, and the processes related to survey work carried out by the stakeholders and relevant authorities in Sudan. The conceptual guidelines are meant to improve the quality and harmonization of geospatial data and to aid decision making processes as well as geospatial information systems. The established comprehensive executive regulations will govern and regulate the implementation of the Sudan Survey Geomatics Act in all surveying and mapping practices undertaken by the Sudan Survey Authority SSA and state local survey departments for public or private sector organizations. The targeted standards and specifications include the reference frame, projection, coordinate systems, and the guidelines and specifications that must be followed in the field of survey work, processes, and mapping products. In the last few decades, there has been a growing awareness of the importance of geomatics activities and measurements on the Earths surface in space and time, together with observing and mapping the changes. In such cases, data must be captured promptly, standardized, and obtained with more accuracy and specified in much detail. The paper will also highlight the current situation in Sudan, the degree to which survey standards are used, the problems encountered, and the errors that arise from not using the standards and survey specifications. Kamal A. A. Sami "Concepts for Sudan Survey Act Implementations - Executive Regulations and Standards" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd63484.pdf Paper Url: https://www.ijtsrd.com/engineering/civil-engineering/63484/concepts-for-sudan-survey-act-implementations--executive-regulations-and-standards/kamal-a-a-sami
Towards the Implementation of the Sudan Interpolated Geoid Model Khartoum Sta...ijtsrd
The discussions between ellipsoid and geoid have invoked many researchers during the recent decades, especially during the GNSS technology era, which had witnessed a great deal of development but still geoid undulation requires more investigations. To figure out a solution for Sudans local geoid, this research has tried to intake the possibility of determining the geoid model by following two approaches, gravimetric and geometrical geoid model determination, by making use of GNSS leveling benchmarks at Khartoum state. The Benchmarks are well distributed in the study area, in which, the horizontal coordinates and the height above the ellipsoid have been observed by GNSS while orthometric heights were carried out using precise leveling. The Global Geopotential Model GGM represented in EGM2008 has been exploited to figure out the geoid undulation at the benchmarks in the study area. This is followed by a fitting process, that has been done to suit the geoid undulation data which has been computed using GNSS leveling data and geoid undulation inspired by the EGM2008. Two geoid surfaces were created after the fitting process to ensure that they are identical and both of them could be counted for getting the same geoid undulation with an acceptable accuracy. In this respect, statistical operation played an important role in ensuring the consistency and integrity of the model by applying cross validation techniques splitting the data into training and testing datasets for building the geoid model and testing its eligibility. The geometrical solution for geoid undulation computation has been utilized by applying straightforward equations that facilitate the calculation of the geoid undulation directly through applying statistical techniques for the GNSS leveling data of the study area to get the common equation parameters values that could be utilized to calculate geoid undulation of any position in the study area within the claimed accuracy. Both systems were checked and proved eligible to be used within the study area with acceptable accuracy which may contribute to solving the geoid undulation problem in the Khartoum area, and be further generalized to determine the geoid model over the entire country, and this could be considered in the future, for regional and continental geoid model. Ahmed M. A. Mohammed. | Kamal A. A. Sami "Towards the Implementation of the Sudan Interpolated Geoid Model (Khartoum State Case Study)" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd63483.pdf Paper Url: https://www.ijtsrd.com/engineering/civil-engineering/63483/towards-the-implementation-of-the-sudan-interpolated-geoid-model-khartoum-state-case-study/ahmed-m-a-mohammed
Activating Geospatial Information for Sudans Sustainable Investment Mapijtsrd
Sudan is witnessing an acceleration in the processes of development and transformation in the performance of government institutions to raise the productivity and investment efficiency of the government sector. The development plans and investment opportunities have focused on achieving national goals in various sectors. This paper aims to illuminate the path to the future and provide geospatial data and information to develop the investment climate and environment for all sized businesses, and to bridge the development gap between the Sudan states. The Sudan Survey Authority SSA is the main advisor to the Sudan Government in conducting surveying, mappings, designing, and developing systems related to geospatial data and information. In recent years, SSA made a strategic partnership with the Ministry of Investment to activate Geospatial Information for Sudans Sustainable Investment and in particular, for the preparation and implementation of the Sudan investment map, based on the directives and objectives of the Ministry of Investment MI in Sudan. This paper comes within the framework of activating the efforts of the Ministry of Investment to develop technical investment services by applying techniques adopted by the Ministry and its strategic partners for advancing investment processes in the country. Kamal A. A. Sami "Activating Geospatial Information for Sudan's Sustainable Investment Map" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd63482.pdf Paper Url: https://www.ijtsrd.com/engineering/information-technology/63482/activating-geospatial-information-for-sudans-sustainable-investment-map/kamal-a-a-sami
Educational Unity Embracing Diversity for a Stronger Societyijtsrd
In a rapidly changing global landscape, the importance of education as a unifying force cannot be overstated. This paper explores the crucial role of educational unity in fostering a stronger and more inclusive society through the embrace of diversity. By examining the benefits of diverse learning environments, the paper aims to highlight the positive impact on societal strength. The discussion encompasses various dimensions, from curriculum design to classroom dynamics, and emphasizes the need for educational institutions to become catalysts for unity in diversity. It highlights the need for a paradigm shift in educational policies, curricula, and pedagogical approaches to ensure that they are reflective of the diverse fabric of society. This paper also addresses the challenges associated with implementing inclusive educational practices and offers practical strategies for overcoming barriers. It advocates for collaborative efforts between educational institutions, policymakers, and communities to create a supportive ecosystem that promotes diversity and unity. Mr. Amit Adhikari | Madhumita Teli | Gopal Adhikari "Educational Unity: Embracing Diversity for a Stronger Society" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd64525.pdf Paper Url: https://www.ijtsrd.com/humanities-and-the-arts/education/64525/educational-unity-embracing-diversity-for-a-stronger-society/mr-amit-adhikari
Integration of Indian Indigenous Knowledge System in Management Prospects and...ijtsrd
The diversity of indigenous knowledge systems in India is vast and can vary significantly between different communities and regions. Preserving and respecting these knowledge systems is crucial for maintaining cultural heritage, promoting sustainable practices, and fostering cross cultural understanding. In this paper, an overview of the prospects and challenges associated with incorporating Indian indigenous knowledge into management is explored. It is found that IIKS helps in management in many areas like sustainable development, tourism, food security, natural resource management, cultural preservation and innovation, etc. However, IIKS integration with management faces some challenges in the form of a lack of documentation, cultural sensitivity, language barriers legal framework, etc. Savita Lathwal "Integration of Indian Indigenous Knowledge System in Management: Prospects and Challenges" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd63500.pdf Paper Url: https://www.ijtsrd.com/management/accounting-and-finance/63500/integration-of-indian-indigenous-knowledge-system-in-management-prospects-and-challenges/savita-lathwal
DeepMask Transforming Face Mask Identification for Better Pandemic Control in...ijtsrd
The COVID 19 pandemic has highlighted the crucial need of preventive measures, with widespread use of face masks being a key method for slowing the viruss spread. This research investigates face mask identification using deep learning as a technological solution to be reducing the risk of coronavirus transmission. The proposed method uses state of the art convolutional neural networks CNNs and transfer learning to automatically recognize persons who are not wearing masks in a variety of circumstances. We discuss how this strategy improves public health and safety by providing an efficient manner of enforcing mask wearing standards. The report also discusses the obstacles, ethical concerns, and prospective applications of face mask detection systems in the ongoing fight against the pandemic. Dilip Kumar Sharma | Aaditya Yadav "DeepMask: Transforming Face Mask Identification for Better Pandemic Control in the COVID-19 Era" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd64522.pdf Paper Url: https://www.ijtsrd.com/engineering/electronics-and-communication-engineering/64522/deepmask-transforming-face-mask-identification-for-better-pandemic-control-in-the-covid19-era/dilip-kumar-sharma
Streamlining Data Collection eCRF Design and Machine Learningijtsrd
Efficient and accurate data collection is paramount in clinical trials, and the design of Electronic Case Report Forms eCRFs plays a pivotal role in streamlining this process. This paper explores the integration of machine learning techniques in the design and implementation of eCRFs to enhance data collection efficiency. We delve into the synergies between eCRF design principles and machine learning algorithms, aiming to optimize data quality, reduce errors, and expedite the overall data collection process. The application of machine learning in eCRF design brings forth innovative approaches to data validation, anomaly detection, and real time adaptability. This paper discusses the benefits, challenges, and future prospects of leveraging machine learning in eCRF design for streamlined and advanced data collection in clinical trials. Dhanalakshmi D | Vijaya Lakshmi Kannareddy "Streamlining Data Collection: eCRF Design and Machine Learning" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd63515.pdf Paper Url: https://www.ijtsrd.com/biological-science/biotechnology/63515/streamlining-data-collection-ecrf-design-and-machine-learning/dhanalakshmi-d
Palestine last event orientationfvgnh .pptxRaedMohamed3
An EFL lesson about the current events in Palestine. It is intended to be for intermediate students who wish to increase their listening skills through a short lesson in power point.
We all have good and bad thoughts from time to time and situation to situation. We are bombarded daily with spiraling thoughts(both negative and positive) creating all-consuming feel , making us difficult to manage with associated suffering. Good thoughts are like our Mob Signal (Positive thought) amidst noise(negative thought) in the atmosphere. Negative thoughts like noise outweigh positive thoughts. These thoughts often create unwanted confusion, trouble, stress and frustration in our mind as well as chaos in our physical world. Negative thoughts are also known as “distorted thinking”.
How to Create Map Views in the Odoo 17 ERPCeline George
The map views are useful for providing a geographical representation of data. They allow users to visualize and analyze the data in a more intuitive manner.
Unit 8 - Information and Communication Technology (Paper I).pdfThiyagu K
This slides describes the basic concepts of ICT, basics of Email, Emerging Technology and Digital Initiatives in Education. This presentations aligns with the UGC Paper I syllabus.
The Indian economy is classified into different sectors to simplify the analysis and understanding of economic activities. For Class 10, it's essential to grasp the sectors of the Indian economy, understand their characteristics, and recognize their importance. This guide will provide detailed notes on the Sectors of the Indian Economy Class 10, using specific long-tail keywords to enhance comprehension.
For more information, visit-www.vavaclasses.com
How to Split Bills in the Odoo 17 POS ModuleCeline George
Bills have a main role in point of sale procedure. It will help to track sales, handling payments and giving receipts to customers. Bill splitting also has an important role in POS. For example, If some friends come together for dinner and if they want to divide the bill then it is possible by POS bill splitting. This slide will show how to split bills in odoo 17 POS.
2. International Journal of Trend in Scientific Research and Development @ www.ijtsrd.com eISSN: 2456-6470
@ IJTSRD | Unique Paper ID – IJTSRD47520 | Volume – 5 | Issue – 6 | Sep-Oct 2021 Page 856
Many research studies on corporate social
responsibility and financial performance have been
undertaken. Maqbool and Zameer (2018) investigated
the link between corporate social responsibility and
Indian bank financial performance and discovered
that CSR has a favorable impact on bank financial
performance. Similarly, a study was conducted on the
impact of CSR on manufacturing industries on
financial performance (Krishana, 2018). The study
concluded that CSR spent contribution to the
environment is in such a way that it affects the
environment during the operational stage in some
way, so CSR spent in manufacturing is higher when
compared to service. On the other hand, the study
conducted in Bangladesh, has thrown light on the
impact of CSR on financial performance of
Agribusiness of Bangladesh. The findings revealed
that ROE and net income have a substantial impact on
financial performance, favoring companies that
engage in corporate social responsibility, whereas
ROA and earnings per share had no significant impact
on financial performance (Resmi, Begum, & Hassan,
2018). Financial statements, websites, publications,
and annual reports were used to gather data for this
study. At TWC, it was discovered that CSR and CFP
have a favorable association. In their article “CSR is
Vital for Increasing Financial Performance,” Shimin
(2017) concluded that CSR is important for
improving financial performance. A Comparative
Study of CSR Practices of Selected Banks in India”
has highlighted the CSR practices followed by SBI
and ICICI banks in India. Along with it, it was found
that the percentage of net profit contributed towards
CSR activities and whether the banks have met the
mandatory requirement of 2% of profit on CSR.
The majority of earlier studies were conducted in
industrialized countries, with developing countries
such as Nigeria receiving significantly less attention.
Only one dependent variable was used in the few
researches that focused on Nigeria's oil and gas
industry. The results are expected to help reconcile
contradictions in existing studies, particularly in the
Nigerian context. As a result, the impact of corporate
social responsibility reporting on oil and gas
businesses' return on capital employed in Nigeria was
investigated in this study.
Review of Related Literature
Corporate Social Responsibility
The increasing relevance of CSR for businesses has
resulted from the pressure that many stakeholders
have placed on these businesses to increase their CSR
investments over time (McWilliams & Siegel, 2000).
Managers from various companies, on the other hand,
do not have the same views on these CSR concerns.
On one end of the scale, there are executives who feel
that by communicating their improved social
performance to stakeholders such as investors,
consumers, suppliers, bankers, and employees, the
firm's reputation will improve (Orlitzky, Schmidt &
Rynes, 2003). Spicer (1978) discovered that
enterprises with a greater level of Corporate Social
Performance (CSP) had stronger ties with bankers
and investors, allowing them to access financing and
better contractual terms. According to Bagnolli and
Watts (2003), companies with a high CSP attracted
more socially responsible customers and had better
financial performance. Another reason management
should address these issues is that CSR could be used
to build and retain a competitive edge. Firms
recognize that by giving value to society, they may
move beyond doing good to doing better in order to
survive and compete in the global market (Lin, Yang
& Liou, 2009).
CSR (Corporate Social Responsibility) is described as
the responsible and ethical treatment of all
stakeholders (Hopkins, 2003). CSR activities
(McWilliams & Siegel, 2001) are voluntary efforts
that go beyond a company's interests and legal
responsibilities to promote a social good. CSR can be
defined as "a business organization's configuration of
social responsibility principles, social responsiveness
processes, and policies, programs, and observable
outcomes as they relate to the company's society
interactions" (Wood 1991). CSR entails more than
simply adhering to the law (McWilliams & Siegel,
2001). Companies' actions have a far-reaching impact
beyond legal obligations. For CSR to be effective
companies need to tie CSR principles with their
objectives and it is important for the workers of the
company to be committed to these principles (Marly,
2016).
While there has been a growing amount of global
research on the impact of CSR on Corporate Financial
Performance (CFP) since the 1960s, no meaningful
consensus on the relationship between CSR and CFP
has emerged. This argument is backed up by Heese
(2005) and Jamali and Mirshak (2007), who claim
that sustainability practices in African economies
aren't fully developed. Few studies on the sustainable
practices of Nigerian enterprises have been done due
to the incapacity of rising Nigerian economies to
relate to global CSR norms. However, Baskin (2006)
found that Nigeria has not only a significant Socially
Responsible Investment (SRI) Index among emerging
economies but also the most developed CSR outlook
in Africa and the Middle East as a result of the
domestic pressures of CSR and the influence of
corporate governance (Baskin, 2006).
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Financial Performance
Accounting measurements such as Return on Equity
(ROE), Return on Assets (ROA), Return on Sales
(ROS), Return on Capital Employed (ROCE), and
Earnings per Share (EPS) are commonly used by
researchers (Waddock & Graves, 1997). Others, like
Vance (1975), utilize market-based financial
performance indicators like investor returns, while
others, like Choi et al. (2010), use a blend of
accounting and market-based measures. Accounting
and market-based metrics offer distinct perspectives
on financial performance and have distinct
ramifications.
Return on Capital Employed
Return on capital employed (ROCE) is a financial
measurement that assesses a company's profitability
and capital utilization efficiency. Earnings Before
Interest and Tax (EBIT) / Capital Employed is how
ROCE is calculated. When evaluating the
performance of companies in capital-intensive
industries like utilities and telecoms, ROCE is
extremely valuable. This is because, unlike return on
equity (ROE), which only evaluates profits connected
to a company's common equity, ROCE also takes into
account debt and other liabilities. This gives a more
accurate picture of a company's financial performance
when it has a lot of debt. Adjustments may be
necessary to achieve a more accurate representation.
A company may occasionally have an inordinate
amount of cash on hand, but since such cash is not
actively employed in the business, it may need to be
subtracted from the “Capital Employed” figure to get
a more accurate measure of ROCE. For a company,
the ROCE trend over the years is also an important
indicator of performance (Pandey, 2004).
Empirical Studies
According to evidence from a range of empirical
studies, the relationship between CSR and CFP is
mixed in developed and developing nations. The
influence of CSR on the financial performance of
selected manufacturing and service sector enterprises
in India was investigated by Raj, Asha, Sajid, and
Jyoti (2021). The research looked at financial data
from the manufacturing and service industries in
India from 2008 to 2017. The association between the
CSR score and the financial metrics was investigated
using the correlation technique. The findings
demonstrate that ROE, ROA, and ROCE have a
negative relationship with Manufacturing Sector
Companies' CSR Score. While ROE, along with ROA
and ROCE, has a strong positive association with
CSR Score of Service Sector Companies, ROE has a
positive correlation with CSR Score of Service Sector
Companies. Marly's study is unique in that it
examines both accounting and market-based financial
performance measurements. The dataset spans the
years 2005 to 2014 and contains sample of 500
companies. Cross-sector/panel data time-series
regressions are used to test the relationships. CSR and
financial performance accounting measurements are
positively associated, according to the findings. CSR
and market-based financial performance assessments
have a negative relationship. This implies that CSR
has a beneficial impact on a company. The effect of
sustainability accounting measures on the
performance of corporate organizations in Nigeria is
examined by Ezejiofor, John-Akamelu, and Chigbo
Ben (2016). Time series data and an ex post facto
study design were used. The study's data came from
the company's annual reports and accounts in Nigeria.
With the help of SPSS Version 20.0, hypotheses were
tested using Regression Analysis. According to the
findings, environmental costs do not have a good
influence on corporate revenue in Nigeria, but they do
have a positive impact on profit generation in Nigeria.
Nor. (2016) created a CSD index for significant firms
operating in Malaysia based on 20 disclosure items.
The outcomes of the environmental disclosure index
and financial performance were mixed. Companies
that disclose environmental information, on the other
hand, acquire a competitive advantage and the
opportunity to profit from investments. Nze, Okoh,
and Ojeogwu (2016) investigated the impact of
corporate social responsibility on earnings of
Nigerian publicly traded companies. The study's
secondary data came from financial statements of
companies and the Nigerian Stock Exchange's fact
book. Using a simple random sample technique, the
two companies analyzed were selected from Nigeria's
oil and gas business. The research was conducted
over a ten-year period. Ordinary regression analysis
was used to analyze the data. Chen, Feldmann, and
Tang (2015) used a content analysis technique to use
the Global Reporting Initiative G3 standards as a
proxy for environmental performance and discovered
that companies with higher GRI levels perform better
financially across Europe, America, and Asia. Using
multiple-linear regression analysis, Yahya and
Ghodratollah (2014) evaluated the impact of
corporate social responsibility disclosure (CSRD) on
the financial performance of companies listed on the
Tehran stock exchange. The CSRD was the
independent variable, as measured by economic,
social, and environmental factors, while financial
performance was measured using Return on Assets,
Return on Equity, and Price Earnings Ratio. The
results of the analysis are inconclusive. Kipruto
(2014) investigated the impact of corporate social
responsibility on commercial banks' financial
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performance in Kenya. Net profits before taxes were
obtained from audited statements of comprehensive
income and used to assess financial performance.
Commercial banks' audited financial statements,
websites, publications, and annual reports were used
to compile the data. Commercial institutions that did
not engage in CSR activities or did not keep CSR data
were omitted from the study. For this study,
secondary data from 2009 to 2013 was used. The
study looked for a linear association between
financial performance and corporate social
responsibility using a descriptive research design. To
examine the impact of corporate social responsibility,
the researchers employed multiple regression analysis
and five years of secondary data. According to the
study, not all commercial banks register their CSR
activities. Only eight of the 44 commercial banks
investigated provided the essential and complete data
for the research. On the website, Juhmani (2014)
investigated Corporate Social and Environmental
Disclosure. The focus of this research was on
reviewing and disclosing information about
companies and websites. The study employed a
historical research design and relied on secondary
data. According to the data, 57.57 percent of the
sampled corporations included social and
environmental information in their annual reports and
websites in 2012. Okoye and Ezejiofor (2013)
investigated the role of sustainability environmental
accounting in improving company performance and
growth. This research looked at a variety of items,
including journal publications, articles, and other
pertinent information. The Pearson Product
Movement Correlation Co-efficient was used to
evaluate and test two hypotheses in this article. As a
result of this, the study discovered that sustainable
environmental accounting has a considerable impact
on organizational productivity and growth.
Okoye, Oraka, and Ezejiofor (2013) investigated
whether social sustainability reporting has influenced
internal and external perceptions of corporate
organizations, as well as the amount to which external
pressure has influenced the required social
sustainability reporting in Nigeria. The survey
research approach was used, and a questionnaire was
given to a random sample of 80 employees,
customers, and investors in manufacturing companies
in Onitsha, Anambra state. The three quoted
businesses for the study were chosen using a
judgmental selection technique. According to the
findings, social sustainability reporting has an impact
on the chan. Isabel, Manuel, Jose, and Teresa (2012)
offered empirical data on how corporate sustainability
performance (CSP) is reflected in the market value of
stock, as proxied by membership in the Dow Jones
Sustainability Index. They construct a series of
hypotheses that link the market value of equities to
CSP using a theoretical framework that combines
stakeholder theory and resource-based perspectives.
CSP offers strong explanatory power for stock prices
over typical summary accounting measures such as
earnings and book value of equity, according to early
results for a sample of North American enterprises.
Their findings suggest that what investors really do is
to undervalue large profitable firms with low level of
CSP. Firms with incentives to develop a high level of
CSP not engaging on such strategy are, thus,
penalized by the market. Becchetti (2012) looked at
the Domini 400 Social Index and conducted their
research in the United States. During the 1990 to
2004 sample period, they discovered a strong
negative effect on anomalous returns after exit
announcements from the Domini 400 Social Index.
When financial crisis shocks and stock market
seasonality were taken into account, this association
still existed. The above are only a few of the mixed
results that have been obtained in this field.
The majority of earlier studies were conducted in
industrialized countries, with developing countries
such as Nigeria receiving significantly less attention.
Only one dependent variable was used in the few
researches that focused on Nigeria's oil and gas
industry. The results are expected to help reconcile
contradictions in existing studies, particularly in the
Nigerian context.
Methodology
Research Design
For this study, an ex-post facto research design was
used. The researcher's decision to use this design was
based on the nature of the study, which looked at the
impact of corporate sustainability reporting on
business performance.
The study used secondary sources of data collecting
to get reliable data that assisted the researcher in
ensuring the effectiveness of the research effort.
Historical data was gathered from the Nigeria Stock
Exchange's library, as well as annual financial reports
and accounts of individual companies retrieved from
the companies' websites.
Population and Sample size
The participants in this study were all oil and gas
companies listed on the Nigerian Stock Exchange
(NSE) as of December 31, 2019. There are a total of
fifteen (15) oil and gas companies listed on the
Nigeria Stock Exchange (NSE) as of December 31,
2019, including:
The "purposive sampling technique" was used as a
consequence (Non-random sample). The sample is
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chosen in this approach depending on the researcher's
opinion of what is appropriate for the study.Atotal of
ten (10) businesses were chosen.
Model Specification
In order to test for the relevance of the hypotheses
regarding the impact of corporate sustainability on
corporate firm performance of oil and gas companies
listed on the Nigerian Stock Exchange, a multiple
regression model was used as adopted from previous
studies (Kwaghfan, 2015) which examines the
relationship between dependent variables comprising
of firm performance indicators and two or more
regressors or independent variables (sustainability
dimensions). The original model of Kwaghfan (2015)
goes thus:
Y = b0+b1X1+b2X2 +b3X3 +e……………… Equ. (1)
Where: Y is the dependent variable describing four
(4) corporate financial performance indicators
namely; i) Return on asset, ii) Return on Equity, iii)
Net profit margin; and iv) Earnings per Share.
While: X1, X2, and X3 are the independent variables
which represent the components of Sustainability
Reporting disclosure viz; X1 = Economic
performance disclosure, X2 = Social performance
disclosure, and X3 = Environmental performance
disclosure.
e represents the error term which captures other
possible explanatory variables not explicitlyincluded
in the model.
b0 is the intercept of the regression.
b1, b2 and b3 are the coefficients of the regression.
The above model was modified by the researchers to
suit the objective of this study as shown below:
ROCEit = β0 +β1SOCPit + eit. - - - -
- - - i
Where:
β0 = represents the constant or intercept
β1 = represents estimated parameters
eit= represents the error term
ROCEit = Return on Capital Employed of company i
in year t
SOCPit = Social Performance disclosure of company i
in year t
Our apriori expectations were projected as follows:
β1>0, β2>0 (i.e. in each of the model), which means
that:
β2>0: implies that increase in the social performance
is expected to lead to an increase in ROCE.
Data Analyses Techniques
The study used descriptive statistics and regression
analysis techniques in order to conduct the empirical
analysis. To determine the sample characteristics and
the level of sustainability disclosure among the
companies, a descriptive analysis of the data was
carried out. One or more explanatory variables may
correlate among themselves in a regression study of
this sort, compromising the regression result.
Data Analysis
Table 1 Data Analysis
ROCE CSRR
Mean 5.420841 0.180564
Median 6.362373 0.166667
Maximum 28.56445 0.461806
Minimum -52.184 0.041667
Std. Dev. 11.24324 0.074079
Skewness -2.21056 0.837219
Kurtosis 11.45862 4.320600
Jarque-Bera 379.5608 18.94887
Probability 0.000000 0.000077
Sum 542.0841 18.05642
Sum Sq. Dev. 12514.64 0.543287
Observations 100 100
Source: Eviews 9 output (2021)
Table 4.1 presents the descriptive statistics for the
independent and dependent variables in the study,
which were corporate social responsibility and
performance measures. The sampled companies'
return on capital employed (ROCE) had a high mean
value of 5.420841, indicating that they manage their
equity and debt best for profit growth. This is a
symptom of an industry that is steadily expanding.
It was also discovered that the three performance
ratios have negative minimal values, implying that
not all of the tested enterprises made sufficient
income in comparison to the capital they invested
during the time period under consideration. Also, the
standard deviations of all the performance measures
are observed to be largely small and not too far from
the mean, this indicates that the performance indices
on the sampled companies did not disperse (±) much
across the distribution.
Test of hypothesis
Ho: Corporate social responsibilityreporting does not
have a significant effect on return on capital
employed of oil and gas companies listed on the
Nigerian Stock Exchange.
HI: Corporate social responsibility reporting has a
significant effect on return on capital employed of oil
and gas companies listed on the Nigerian Stock
Exchange.
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Table 2: Regression analysis between CSRR and ROCE
Dependent Variable: ROCE
Method: ARMA Maximum Likelihood (OPG - BHHH)
Date: 03/09//21 Time: 18:24
Sample: 1 100
Included observations: 1T00
Convergence achieved after 58 iterations
Coefficient covariance computed using outer product of gradients
Variable Coefficient Std. Error t-Statistic Prob.
C 4.541394 4.988130 0.910440 0.3649
SCOP -9.565158 19.04634 -0.502204 0.6167
R-squared 0.124049 Mean dependent var 5.420841
Adjusted R-squared 0.087167 S.D. dependent var 11.24324
S.E. of regression 10.74206 Akaike info criterion 7.636389
Sum squared resid 10962.22 Schwarz criterion 7.766647
Log likelihood -376.8194 Hannan-Quinn criter. 7.689107
F-statistic 3.363380 Durbin-Watson stat 2.032573
Prob(F-statistic) 0.012769
Inverted AR Roots .37
Interpretation: The p-value of 0.6167 is bigger than 0.05, indicating that the effect of social sustainability
reporting on return on capital employed (ROCE) is not significant. As a result, the null hypotheses were
accepted (Ho). As a result, we find that corporate social responsibility reporting has no substantial impact on the
Return on Capital Employed (ROCE) of Nigerian Oil and Gas companies.
Discussion of Finding
The results demonstrated that the influence of social
and environmental sustainabilityon return on assets is
not significant, as predicted by model one. As a
result, the first null hypotheses (Ho) were accepted,
which are both applicable to model one. Model one's
independent variable (CSRR) has coefficients and p-
values of -0.235093(0.34), as shown in table
(Regression Results). This demonstrates that CSRR
has the potential to have a detrimental impact.
As a result, social reporting has no substantial effects
on company performance (as measured by ROCE).
CSRR, on the other hand, revealed an inverse
coefficient sign. As a result, hypothesis three (Ho)
were accepted since they both have probability values
of 0.62, which are more than 0.05, and their impacts
on ROCE are insignificant in model three. This is due
to the fact that the components of both performance
measures differ: whereas the former captures solely
equity capital returns, the latter measures total capital
returns while also taking into account the full firm's
obligations.
Conclusion and Recommendations
Conclusion
The study looked at the extent to which oil and gas
businesses listed on the Nigerian Stock Exchange
report on sustainability (NSE). The study's main goal
was to see how social and environmental
sustainability influenced the performance of the
companies studied. The social and environmental
sustainability disclosure assessment's components are
based on a content analysis using the GRI-G4
implementation manual (2015d), and performance
measurements are based on return on capital
employed (ROCE).
As a result, the majority of Nigerian oil and gas
companies may become more cautious when it comes
to corporate social reporting, focusing instead on
optimizing the financial side of their objectives.
Because sustainability reporting is currently mostly
voluntary rather than required, most management will
likely prefer to pursue and execute policies that
increase shareholder wealth.
Recommendation
The external users of corporate social responsibility
reports such as the shareholders, local communities,
employees and other stakeholders should device
appropriate channels by which their demands for such
reporting can be adequately pressed upon.
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