해양사고가 발생하게 되면 총론적으로는 해원의 형사책임은 자기부죄의 원칙상 해원이 직접 부담하지 아니할 수 없다. 그러므로 해원의 형사책임에 대한 대책은 형사상의 절차(영장실질심사제도, 구속적부심제도 등)를 최대한 이용하여 자신의 형사책임을 줄이는 방법 밖에는 없을 것이다. 기존법률의 개정을 통해 형벌을 낮추는 것도 하나의 방법이 될 것이다. 각론적으로 벌금 관련한 예로서 현행 해양오염방지법상의 과실로 인한 기름유출사고의 벌금인 3천만원은 유출량에 관계없이 최고액수가 벌금으로 나오는 경향이 있으므로 이를 유출량에 따라 차등화 시키는 것도 고려해볼 가치가 있을 것으로 판단된다. P&I의 벌금납부는 일반의 인식과는 달리 P&I가 법적의무를 부담하거나 P&I납부를 인정하는 경우에만 전보가 가능하다. 이러한 문제를 해결하기 위해서는 새로운 집단적 보험이나 공제제도를 신설하는 것도 하나의 대안이 될 것이다. 또한 해원들은 법률적인 문제에 대하여 전문가가 아니므로 법률적인 문제에 연루되게 되면 변호사 등 법률전문가의 조력을 체계적으로 받을 수 있도록 선주협회나 해기사협회 등에서 대안을 마련할 필요가 있다. (예 농어민무료법률구조지원사업 등). 끝으로 별도의 법률을 제정하든지 그렇지 않으면 기존의 교통사고처리특례법을 개정하여 해양사고부분을 삽입하는 것도 대안일 수 있을 것이다.

The Public preservation measure is a Kind of legal sanctions other than criminal punishments, which is to be imposed on a person who should be protected, because of his (her) future risk on the ground of his(her) behaviors open to the public, for the main purpose of giving medical treatment or educating or reinstating. Therefore in the view of a possibility of risk according to the responsibility, generally a criminal punishment has been understood as a treasure of peace preservation. That is to say that a criminal punishment is a retributive justice to a crime based on the responsibility, on the other hand the public preservation measure is a legal sanction for the social protection as well as his(her) correction and education related with social danger. A sharp line between the two legal viewpoints mentioned has been drawn. Accordingly as mentioned above judging from this point of view of distinction between a criminal punishment and the public preservation measure, the responsibility system is to be linked with a criminal punishment, but is not to be linked with the public preservation measure. For all that recently a view that the public preservation measure is able to be imposed even to the matter of responsibility has been on the rise. So the purpose of this study consists in the matter of the theory that the enforcement of preservation measure even to the responsibility is possible or not. In other words, it's a question that whether the responsibility system and the public preservation measure can be linked, if possible, how is it coming along with each other and if not possible, for what reason is it? On such problems a study has been pursued from the point of view of the criminal policy.

The research objectives are to study the implementation of Islamic Corporate Social Responsibility (i-CSR) values in BMT UGT Sidogiri, an Islamic microfinance institution in Indonesia based on Islamic boarding school or pesantren. This research employed a post-positivist paradigm. Data observation was performed by conducting an in-depth interview with several informants. The data analysis utilized an interactive model technique. The research results showed that i-CSR was successfully implemented in the Islamic microfinance institution based on Islamic boarding school due to the mutual passion (convergence) with conventional CSR typologies. The convergence is in two ways, firstly managerial behavior that focuses on protecting company stakeholders, second, creating sustainable corporate values through effective and efficient business activities. The orientation is the creation of a social role based on justice and sustainable development. The convergence is mainly in the dimensions of economic, legal, ethical and philanthropic responsibilities. The Islamic values have enriched the implementation of i-CSR as the form of practicing the teachings of Islam and evidence of human servitude to God so that the behaviors become worthy of worship. The implementation of i-CSR focused on the Islamic teachings. Compliance to Islamic jurisprudence and apply it in business activities became a divergent element of conventional CSR concept.

As the Industrial Revolution 4.0 is spreading its wings all over the world and, therefore, also in Vietnam, the logistics industry in Vietnam is facing a severe shortage of human resources in both quantitative and qualitative terms. The role of human resources management (HRM) becomes extremely important. Recruitment is considered the first major function of HRM practices and is the cornerstone of successful in business. In order to improve the recruitment strategy, recruiters need to better understand job pursuit intentions (JPI) of job seekers. Therefore, this study investigates how four dimensions of corporate social responsibility (CSR) affect JPI among employees working in the logistics sector in Vietnam. The secondary data are from previous studies and published newspaper articles. Meanwhile, the primary data are collected from consultation with 10 experts and through five in-depth structured interviews with 30 randomly-selected employees as well as 288 survey questionnaires returned from employees in the logistics companies in Vietnam. The findings show that economic citizenship, legal citizenship and ethical citizenship are positively related to JPI of job seekers, where economic citizenship appears to be the most influential factor. The limitations of the study and an agenda for further research are put forward.

Corporate social responsibility is an inevitable trend in the global context. It is the responsibility of the organizations to the community and society to ensure the fairness of the interests of stakeholders. This is an issue that deserves attention, not in the national or regional level, but as a global issue. The purpose of article is to examine the effect of corporate governance on corporate social responsibility disclosure of 155 samples of 31 Vietnamese commercial banks from 2015 to 2019. The data of this study is employing time-series data and used the ordinary least squares to test the model. The results show that there are three factors that positively affect corporate social responsibility disclosure, namely, board size, foreign members of board, and audit committee. Thereby, the article proposes that board of director in Vietnamese commercial banks needs to raise awareness about corporate social responsibility, and the Central bank of Vietnam should monitor the disclosure of information regularly with severe sanctions on commercial banks that do not comply with the regulations of corporate social responsibility disclosure. This contributes to improving the information quality of the banking sector to meet the trend of international economic integration.

Several studies demonstrate that Corporate Social Responsibility (CSR) is becoming a dominant issue in both research and companies’ management due to stakeholders’ pressure. The identification of internal and external drivers and barriers is an initial stage of the corporate social responsibility implementation. The study aims to identify and analyze the drivers and barriers of CSR in Saudi Arabia’s private organizations. For this purpose, primary data were collected using a survey questionnaire that was administered to a representative sample of companies from different sectors in Saudi Arabia. The results show that the main drivers behind the adoption of CSR among Saudi companies are improvement of corporate image, ethical/moral commitment, and to some extend customers’ requirements and risk management. The findings of this study also suggest that there are important barriers hindering the adoption of corporate social responsibility. Among these, the lack of management commitment and the lack of investors’ interests together with the lack of economic resources and lack of employees’ competencies are the most prominent. The findings of this study not only contribute to a deeper understanding of CSR drivers and barriers, but could also encourage firms’ managers and stakeholders to improve CSR activities for more effective implementation.

This study aims to investigate whether Corporate Social Responsibility (CSR) performance can help companies gain more bank unsecured loans. Additionally, this study analyzes the moderating effect of firm size and industry characteristics. Data was collected through the case of companies listed on the Shanghai Stock Exchange or the Shenzhen Stock Exchange in China between 2009 and 2018 with 5373 firmyear observations. The results of multivariable regression analysis show that good CSR performance exhibits a strong positive impact on unsecured debt, including short-term, long-term, and total unsecured debt, which indicates that corporate with good CSR performance can borrow more unsecured debt. further research shows that this effect is more pronounced for small enterprises and firms operating in heavy-polluting industries. Additionally, research on the impact mechanism finds that good CSR performance can help mitigate information asymmetry between borrower and lender, reduce moral hazard of borrower, and obtain support from key stakeholders, and therefore reduces the risk of default. The findings of this study suggest that firms with good CSR performance exhibit a preference for unsecured debt, but decline to provide collateral for debt. Overall, we emphasize and illustrate the important role of corporate CSR in bank credit financing.

The condition of mining companies that exploit natural resources in their business processes underline this research to emphasize on social and environmental issues. After twelve years of government regulation on CSR practices, this study investigates the factors that influence mining companies in disclosing information about corporate social responsibility based on legitimacy, stakeholders, and agency theory. Thus, independent variables are foreign ownership, company size, leverage, and the board of commissioners. The dependent variable is the corporate social reporting disclosure that is measured using GRI indexing. For sampling, we have used thirty-four Indonesian mining companies listed in IDX during the 2014-2018. out of which only fifty-two companies meet the sample criteria. All data should pass the classical assumption test to get the best estimator. Multiple linear regression is used to test the hypothesis, and the results show that the model is good, and can explain 60% of the dependent variable. Based on F-test, all four variables affect CSR practices simultaneously. The findings of this study suggest that foreign ownership and firm size influences CSR disclosure in a positive direction. However, this study did not support the hypothesis that leverage negatively affects CSR disclosure and board size measures positively affect CSR disclosure.

This study analyzes the effect of corporate social responsibility (CSR) activity on investors’ heterogeneous beliefs. The hypothesis of this study is based on the conflicting effects of CSR activities on firm value and earning’s quality. Investors’ heterogeneous beliefs used in the empirical analysis of this study are trading volume, and CSR activity is measured by the KEJI Index (Korea Economic Justice Institute Index). This study performs an empirical analysis using regression analysis including control variables. CSR activities are found to have a positive relationship with trading volume. This is consistent regardless of the low and high accounting information (earning’s quality). It can be interpreted that Korea’s CSR activity acts as an incentive to increase investors’ heterogeneous beliefs about target companies. In other words, it implies that the investor judges CSR activities negatively when evaluating firm value. This study could have a policy implication in that it analyzes how CSR activities affect investors’ decision-making. In other words, this study analyzed CSR activities from the perspective of shareholders. Therefore, this study is expected to provide useful information for policymaking by regulatory agencies. In particular, its contribution is to presents data that CSR activities can be a negative factor in evaluating firm values.

The intention of this research is to identify the effect of corporate social responsibility (CSR) disclosure on firm value with profitability as a moderating variable. Data collection is carried out with data documentation that is based on financial reports and sustainability reports. All companies listed on the Indonesia Stock Exchange (IDX) during the 2013-2017 period are considered as the population of this study. Samples were selected using the purposive sampling method. The following are criteria that would be used in this study: 1) publish a sustainability report using the GRI G4 standard as a reference in preparing reports for 2013-2016, 2) publish a complete financial report for the 2014- 2017 observation period, 3) not experience a loss during the 2014-2017 period. The total sample of the study was 109 companies. The study uses path analysis assisted with WarpPLS software version 6.0. The results show that the disclosure of corporate social responsibility has a positive and significant effect on firm value, and profitability moderates the effect of corporate social responsibility disclosure on firm value. The implication of the research is that implementing corporate social responsibility is very important to increase firm’s value and firm’s sustainability in the future.

이 연구는 한석원(韓錫源) 목사의 “責任의 自覺”(1922)과 이 글이 갖는 현재적 함의를 내연(內燃)과 외연(外延)의 원리에 초점을 맞추어 분석하려 는 데 목적이 있다. 그는 갈라디아서 6장 5절의 말씀(“각각 자기의 짐을 질 것이라”)을 성경본문으로 설정하여 이 글을 저술했다. “責任의 自覺”은 1922년 7월 일제강점기에 출판된 『宗敎界諸名士講演集』(개신교 저명한 선각자들의 설교문집)에 수록되어 있다. 한석원의 글 “責任의 自覺”에서 보여주는 핵심적인 논점들과 주요사안 들을 정리하면 다음과 같다. 첫째, 한석원이 논하는 ‘내연’으로서의 책임의 자각에 대해서 고찰했으 며 고결한 인격, 경건한 신앙심, 탁월한 자격, 영성, 지속적인 각성, 성경읽 기와 기도, 잘못된 습관을 교정하는 일, 믿음과 행위의 일치(信行一致) 등 이 내연에 해당된다. 둘째, 한석원의 첫째 논지를 확장하여 계속해서 그가 논하는 ‘외연’으로 서의 책임의 자각에 대하여 다루었다. 그는 진정한 이타주의는 성경적 청지기 정신과 자기희생에서 비롯된다고 확신했으며 그리스도인은 자신의 범주를 넘어서서(외연하여) 가정, 교회, 사회, 민족, 그리고 국가를 대상으 로 반드시 이타주의를 실천해야 한다는 점을 강조했다. 한석원 목사가 남긴 의미심장한 발자취와 그가 남긴 주요 공적에 비추 어 볼 때 본 연구자는 향후 그와 연관된 연구를 외연함으로써 이 주제 외 에도 문서선교, 주일학교 교육활동, 청년운동, 기독교윤리관, 출판 목회사 역과 기독교 서적 보급 등 다양한 방면의 담론으로 연계될 수 있기를 기대 한다.

This study investigates, first, whether the extent of corporate social and environmental responsibility disclosure (CSERD) differs between 2010 and 2014; second, whether government regulation affects the extent of CSERD; and, third, whether the CSERD is valued by investors. Content analysis method was used to extract 466 companies’ annual reports to measure the extent of social and environmental responsibility disclosure based on the Global Reporting Initiative (GRI) checklist. Independent sample t-test and multivariate regression analysis were also conducted to test the differences of the extent of CSERD as well as determinants and consequence of CSERD. Our results show that the extent of CSERD in 2014 is 21.60 percent higher than in 2010 (13.39 percent). Government regulation has a significant effect on the extent of CSERD. This study also finds that market values positively CSER information disclosed by company. Given that government regulation has a positive impact, however, the findings of this study suggests that the extent of CSERD is still low. To enhance CSERD, government should continuously encourage companies to abide by the regulations as mandated. This study provides a more comprehensive insights of CSRED practices from an emerging country and the effect of government regulation in enhancing CSERD.

This study exemines the roles of corporate social activity (CSR) and executive compensation structure on the pricing of seasoned equity offerings (SEOs) with special focus on the role of CSR in reducing the level of information asymmetry between managers and future shareholders of issuing firms through SEOs. This study also investigates the interaction between executive compensation structure and CSR on the discounting of SEOs. We use a sample of 2,102 seasoned equity offerings of U.S. firms with CSR scores from 1995 to 2015 in our OLS fixed effect regression analysis. The results show that issuing firms with high CSR are more likely to expericence a lower degree of the SEO discount. The results also document a positive association between CSR and a high proportion of equity-based compensation of issuing firms’ executives. The findings of this paper confirm that CSR attenuates the impact of information asymmetry and the pre-SEO price uncertainty on the pricing of the offers and hence the SEO discount. Furthermore, CSR reinforces the impact of executive firmrelated wealth on the discounting of seasoned equity offerings. It appears that firm-related wealth motivates managers to actively engage in reducing information asymmetry activities before SEOs, thereby decreasing the SEO discount.

This study examines the current situation of responsibility accounting and proposed management solutions according to responsibility centers on public universities in Vietnam. The study applies quantitative research methods, and collected data through structured questionnaires to 138 public universities in Vietnam in 2019, receiving back 55 valid questionnaires. The data was cleaned and analyzed with SPSS software. The results show that most public universities in Vietnam assigned management responsibility to their departments, but responsibility accounting was not comprehensive since many universities are not financially autonomous. The Kruskal Wallis Test was conducted to compare the current situation of responsibility accounting among universities by the degree of autonomy and by geographic area. The research found out that totally autonomous universities assigned management responsibility to responsibility centers better than semiautonomous and non-autonomous universities did. Regarding the evaluation of management responsibility, universities in Central Vietnam rated specific quantitative criteria, residual income (RI) and returns on investment (ROI) higher than universities in the North and the South of Vietnam did. However, universities in the South of Vietnam rated the evaluation of profits by department higher than the rest. The study also suggests structure for establishing responsibility centers in accordance with public universities in Vietnam.

The study examines the impact of corporate governance mechanisms, such as board characteristics on corporate social responsibility disclosure (CSRD). The data on CSRD items and board characteristics have been collected by content analysis of the annual reports of 30 publicly-listed banks in Bangladesh covering six years, from 2013 to 2018. More specifically, the directors’ report, the chairman’s statement, notes to the financial statement and CSR disclosure reports included in annual reports were used to collect the CSRD data. The empirical analysis applies the ordinary least square and the generalized method of moments. The results of the study have revealed that board size, board independence, female board member, and foreign directors have a significant positive impact on CSRD. By contrast, political directors and audit committee size have a negative impact on CSRD. Interestingly, accounting experts on boards ensure more CSRD as they curb the influence of politicians on the board. Thus, it is better to increase accounting experts and decrease politicians on the board. These findings provide valuable insights into the process of forming a suitable CSR policy by connecting the efforts of the board, government, and regulatory bodies to enhance the performance of banks to CSR as well as to CSRD.

This study investigates the nexus between the level of Corporate Social Responsibility Disclosures (CSRD) and Risk of Bankruptcy of companies that are listing in the Stock Exchanges of Vietnam. To investigate that relationship, this study collected secondary data from annual audited financial statements from 2014 to 2018 of listing companies. Applying two different regression models with two dependent variables and six independent and control variables, we find out that Vietnamese firms with higher level of CSRD performance can rapidly reduce their risk of bankruptcy. This phenomenon happens in the current year and in the coming years in all firms in the research sample. This result may be that the disclosures of social responsibility information can bring financial and non-financial benefits to the firms. In addition, the results also point out that there is a difference in risk of bankruptcy between the group of companies, which discloses and the one which does not disclose corporate social responsibility on their annual reports. This might be from the effects of various factors such as business size, financial leverage, market to book ratio, return on assets, cash flow from operations, etc. Our research results can be applied to other firms in Vietnam and in other similar jurisdictions.

The study explores factors that affect the performance of responsibility accounting at public universities in Vietnam. The study conducted a survey of 130, out of 154 public universities in Vietnam and uses regression analysis methods. The results identify eight groups of factors affecting the performance of responsibility accounting at these establishments of higher education: Division of the organization into responsibility centers, Estimation and Reality, Cost and income allocation, University autonomy, Management decentralization, Estimation, Reward, and Report. Costs and income allocation for responsibility centers, university autonomy, and the division of universities into responsibility centers are shown to significantly affect the performance of public universities in Vietnam. The results show that the performance of responsibility accounting at public universities in Vietnam is influenced by decentralization of management, division of the organization into responsibility centers, reward, cost and income allocation, estimation, evaluation of the results achieved between the estimation compared with reality, release of reports and university autonomy. Among the factors, cost and income allocation, university autonomy, division of the organization into responsibility centers, reward and evaluation of results achieved between estimation and reality have strong impacts. The study findings also indicate that the school council does not affect responsibility accounting at these universities.

Purpose: Most of all studies regarding corporate social responsibility have been dealing with its direct performance. Many previous studies provided the evidence that corporate social responsibility activities directly affect firms‘ competitiveness or corporate reputation. However, there are no studies regarding the role of social capital between corporate social responsibility and firms‘ competitiveness. The present study aims to examine a mediating role of social capital between corporate social responsibility and corporate reputation. Research design, data and methodology: The structural equation model integrating corporate social responsibility, social capital, and corporate reputation was proposed with three hypotheses. Questionnaire including 15 question items for three concepts was designed. Data for testing hypotheses were collected from students and staff who had experienced the social responsibility activities of Korea Hydro & Nuclear Co. Ltd. SPSS and SmartPLS were used to analyze data. Results: All three hypotheses were supported at the significance level of 0.01. Corporate social responsibility have a significant influence on social capital as well as corporate reputation. Social capital plays a mediating role in the relationship between corporate social responsibility and corporate reputation. Conclusions: The present paper identified a missing link between corporate social responsibility and corporate reputation by validating an indirect effect of corporate social responsibility on corporate reputation through social capital. The present study contributes to finding the indirect link between corporate social responsibility and corporate reputation. Implications for academics and practitioners. The research model can be extended to analyze the relationship between corporate social responsibility and its performance. The present study sheds light on identification of a new role of social capital. Managers of firms have the opportunity to recognize the fact that investment recovery of corporate social responsibility results from social capital and corporate reputation in long-term rather than short-term. The results of this study offers an insight that managers can enhance customer loyalty. The process linking corporate social responsibility to corporate reputation through social capital implies that firms can realize spiritual marketing delivering authentic storytelling through corporate social responsibility. The present study has a limitation for generalizing of research results because the sampling came from a case of firm.

The research aims to explore the links among corporate governance, corporate social responsibility, and earnings management, considering vital roles of each component in Vietnam. There were 500 questionnaires provided to the targeted enterprises, where there were 150 enterprises in Ho Chi Minh Stock Exchange, 150 enterprises in Hanoi Stock Exchange, and 200 enterprises in the unlisted public company market. Of the distributed questionnaires, only 289 replies offered needed information for analyses. The data derived from these firms was based on their annual or sustainability statements that were retrieved from the websites. This research used a sixyear rolling window to calculate earnings management. To compute that variable, lagged year information was included, so the data from 2011 to 2017 was needed to collect. The empirical results show that corporate governance mechanism is a significant moderation in the positive link between good corporate social responsibility and earnings management. Furthermore, corporate social responsibility and earnings management also play mediating roles in the associations among corporate governance, corporate social responsibility, and earnings management. This project recommends that corporate governance mechanism is an essential driver of the managerial behaviors in social responsibility and ethical accounting practices, which are in turn mediators in the joint research model.