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Purpose – The purpose of this study is to examine the effect of corporate social responsibility (CSR) on profitability in agricultural sector companies, especially the agricultural sub-sector in the Indonesia Stock Exchange (IDX). These sub-sectors are designated as one sub-plantation group with one value and another valuable sub-sector. This study uses secondary data of financial statements for the period 2015–2016 accessed on the following website: www.idx.co.id.

Design/Methodology/Approach – The data analysis method used in this research, using dummy regression method with an independent variable, is called Corporate Social Responsibility (CSR); Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM) are used as dependent variables. Besides this, this study included a sub-sector variable in agricultural sector as a dummy variable.

Findings – This study found that the ability to explain CSR is greater by the ROE on plantation companies. These findings indicate that CSR has a signal for investors when investing in capital markets.

Research Limitations/Implications – This study had restrictiveness in model that was used only profitability ratio as an independent variable. This study also used during a two-year period. Alongside that, the next study is needed to search in other sectors by entering a sector variable as a dummy variable.

Practical Implications – Implementation of CSR was a solution for company to repair organizational and financial performance. So, Properly Company Management uncertainly implement CSR on their environment.

Originality/Value – All sub-sectors in agriculture in the IDX did not have different viewpoints for the implementation of a CSR program to their environment.

This chapter addresses a significant topic in Algeria, namely the issue of Corporate Social Responsibility (CSR), by examining the use of business ethics codes. In recent years, there has been growing interest among companies in implementing practices that can justify their CSR efforts, including the development of corporate business ethics codes. These codes play a crucial role in formalizing the integration of CSR strategies. In Algeria, several companies have adopted business ethics codes; one such example is the companies in the oil and gas sector, the leading oil industry company in Algeria. These companies have implemented a business ethics code to provide justification and guidance for their CSR practices. The main objective of this chapter is to demonstrate the commitment of companies to CSR through the development of their business ethics codes. It presents the results of a comprehensive analysis of the business ethics codes of Algerian companies in the oil and gas sector. The approach involved the development of an analytical framework with various criteria and an objective examination of the business ethics code to yield results that aligned with these criteria. The study concludes that the business ethics codes of these companies serve as sources of internal regulation that primarily address ethical concerns and reflects the existing Algerian regulations at the organizational level.

This chapter examines common managerial practices inspired by local values and ethics within Algerian companies, with a focus on managerial discretion surrounding corporate social responsibility (CSR) initiatives. The complexity of human, economic and institutional development realities within the Algerian context makes it a uniquely intriguing subject, yet little attention has been attributed to studying the manifestation of local values through CSR practices in this environment. The chapter presents a qualitative case study of six companies operating in Algeria, and coins CSR discretion as a local concept that reflects undertaking CSR actions while purposely not communicating over it. The influence of local values and ethics are most visible through (a) CSR initiatives powered by personal responsibility, (b) CSR discretion to preserve the value of one’s actions, referred to as the ‘neya’, and (c) the common forces that shape individual values which then manifest through management practices.

Corporate Social Responsibility (CSR) research and practice have grown in preeminence over the past two decades. In corporations, global institutional frameworks (e.g. the Global Reporting Initiative, the United Nations Sustainable Development Goals) have guided and spurred the adoption and operationalisation of CSR strategies across industries and sectors. In academia, the business case for CSR seems to have been one of the main research foci towards the transition to more ethical and more responsible management. However, recent ecological and social disturbances (i.e. COVID-19 pandemic, global warming, etc.) have challenged our understanding of the role that CSR can play in this transition. In this chapter, we explore how the use and instrumentalisation of CSR practices in both academia and business have led not only to eroding the concept from its conceptual essence, but also to giving increased power and legitimacy to the very ailments that CSR was created to heal.

Emphasising the significance of managing environmental and social issues for businesses, the chapter aims at highlighting the need of developing a non-financial risk management system for elevating corporate social responsibility (CSR) performance in China. Particularly, through discussing its importance, opportunities, and challenges.

Analysis and discussion of the chapter are based on multiple sources of information. Review of literature includes authoritative academic articles, reports from renowned global organisations, media coverage of corporations, and examples of business cases in China.

Several key findings are covered in the chapter. First of all, environmental and social concerns are usually being deemed as intangible issues that need to be properly articulated and managed by an effective non-financial risk management system for enhancing corporate sustainability in China. Secondly, through different interpretations of sustainability, links could be drawn for non-financial risk management and sustainability. Thirdly, by explaining the impacts from non-financial risk management to sustainable development and profits, the chapter has argued CSR as a clear business case for any company in China. Fourthly, challenges are also portrayed for the effective management of non-financial risk management by corporations. Finally, the need of a well-defined non-financial risk management system for helping businesses to be more competitive, thus, moving closer to sustainability in China and elsewhere is provided.

Integrating environmental and social risks is critical to the effective management of any corporation’s real risks and to improve resource allocation in a sustainable fashion. This demands a systematic and strategic identification of issues through non-financial risk management. Most significantly, this chapter has shown the way this can be achieved by any corporation in China, and the concepts can be applied into other societies.

The contribution of the chapter is thought to be significant. Although there exists a wide body of research on sustainable development, risk management and CSR in China, there is limited insight into how corporations can effectively conceptualise such intangible or non-financial risks in relation to sustainability.

As part of discussing future research in the era of change for Globalization 4.0, this chapter examines the traditional academic CSR literature to determine a gap in current research. An academic literature search revealed limited literature on actual CSR activities, and more specifically, Social Initiatives (SIs). It is important to expand on this area of research as it relates to an evolution of the original CSR definition by Carroll (1979, 1999). The literature review also revealed limited use of Social Identity Theory in CSR studies: a theory which provides an excellent context to give ‘purpose’ and meaning to a more socially oriented form of CSR. It also provides a base to understand human ‘identification’ and ‘identity’ with CSR activities, in a new era of change. Recent research reveals the importance of understanding what employees and global citizens as stakeholders want, need, identify, and engage with. Following a literature review, this chapter introduces a new ‘Social Initiatives Framework,’ designed to incorporate the many terms and alternative themes associated with CSR. The chapter concludes with extracts from an example paper for this area of research, and provides a model to examine changing stakeholder perspectives in global settings. The findings behind the development of the model is discussed, revealing substantial opportunities for future research. The chapter highlights the development of CSR SIs to study the sustainable development goals, while also supporting social enterprises to solve wicked challenges and create shared value (CSV) for both the host community and the company within the setting where the organization resides.

Due to the economic crisis, organizations are changing their behaviours to be able to survive in that uncertain environment. In most of the cases, these changes could mean rethink about the CSR issues, so the aim of this chapter is to study the evolution in the Social and Environmental Scores of the Spanish companies before and during the financial crisis in order to analyse empirically the effect of the crisis on them.