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The Effectiveness of Implementing a CSR Program with Religious Characteristics: Evidence from Center Halmahera Regency, Indonesia
La eficacia de implementar un programa de responsabilidad social corporativa con características religiosas: evidencia del centro de la regencia de Halmahera, Indonesia
A eficácia da implementação de um programa de responsabilidade social corporativa com características religiosas: evidências da Regência de Halmahera Central, Indonésia
DOI:
https://doi.org/10.15446/innovar.v35n98.123100Palabras clave:
csr performance, legitimacy theory, mining companies, religious csr, social accounting (en)desempeño en RSE, teoría de la legitimidad, empresas mineras, RSE religiosa, contabilidad social (es)
desempenho em RSE, teoria da legitimidade, empresas mineiras, RSE religiosa, contabilidade social (pt)
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CSR is currently undergoing significant development in terms of program innovation. However, this progress has not been matched by corresponding effectiveness in CSR performance, as many firms remain concerned about the long-term sustainability of their operations due to insufficient stakeholder legitimacy. This study examines the impact of csr programs with religious characteristics on community legitimacy in Central Halmahera Regency, with CSR performance as a moderating variable. The study employs Structural Equation Modeling-Partial Least Squares (SEM-PLS), given its suitability for exploratory analysis. Findings indicate that CSR programs with religious characteristics implemented by mining companies enhance community legitimacy in areas surrounding company operations, thereby supporting the first hypothesis of the study. Furthermore, CSR performance significantly moderates the relationship between CSR programs and community legitimacy, confirming the second hypothesis. A key limitation of this study is that the company’s CSR program primarily addresses the religious needs of Muslim communities. Future research should therefore include CSR programs that also consider the needs of other religious groups, reflecting the religious diversity of Indonesia.
La RSE está experimentando actualmente un importante desarrollo en términos de innovación de programas. Sin embargo, este progreso no ha ido acompañado de la correspondiente eficacia en el desempeño de la RSE, ya que muchas empresas siguen preocupadas por la sostenibilidad a largo plazo de sus operaciones debido a la insuficiente legitimidad de las partes interesadas. Este estudio examina el impacto de los programas de RSE con características religiosas en la legitimidad de la comunidad en la Regencia Central de Halmahera, con el desempeño de la RSE como variable moderadora. El estudio emplea el Modelado de Ecuaciones Estructurales - Mínimos Cuadrados Parciales (SEM-PLS), dada su idoneidad para el análisis exploratorio. Los resultados indican que los programas de RSE con características religiosas implementados por las empresas mineras aumentan la legitimidad de la comunidad en las áreas circundantes a las operaciones de la empresa, lo que respalda la primera hipótesis del estudio. Además, el desempeño de la RSE modera significativamente la relación entre los programas de RSE y la legitimidad de la comunidad, lo que confirma la segunda hipótesis. Una limitación importante de este estudio es que el programa de RSE de la empresa aborda principalmente las necesidades religiosas de las comunidades musulmanas. Por lo tanto, las investigaciones futuras deben incluir programas de RSE que también tengan en cuenta las necesidades de otros grupos religiosos, reflejando la diversidad religiosa de Indonesia.
A RSE está atualmente passando por um desenvolvimento significativo em termos de inovação de programas. No entanto, esse progresso não foi acompanhado pela correspondente eficácia no desempenho da RSE, uma vez que muitas empresas continuam preocupadas com a sustentabilidade a longo prazo das suas operações devido à insuficiente legitimidade das partes interessadas. Este estudo examina o impacto dos programas de RSE com características religiosas na legitimidade da comunidade na Regência Central de Halmahera, com o desempenho da RSE como variável moderadora. O estudo emprega a Modelagem de Equações Estruturais - Mínimos Quadrados Parciais (SEM-PLS), dada a sua adequação para a análise exploratória. Os resultados indicam que os programas de RSE com características religiosas implementados por empresas de mineração aumentam a legitimidade da comunidade nas áreas circundantes às operações da empresa, apoiando assim a primeira hipótese do estudo. Além disso, o desempenho da RSE modera significativamente a relação entre os programas de RSE e a legitimidade da comunidade, confirmando a segunda hipótese. Uma limitação importante deste estudo é que o programa de RSE da empresa aborda principalmente as necessidades religiosas das comunidades muçulmanas. Pesquisas futuras devem, portanto, incluir programas de RSE que também considerem as necessidades de outros grupos religiosos, refletindo a diversidade religiosa da Indonésia.
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