Commerce and Management

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    The Impact of Corporate Social Responsibility on Employee Commitment: Mediating role of Meaningful Work and Positive Affect
    (Faculty of Commerce and Management Studies, University of Kelaniya., 2020) Weerasekara, N.; Ajward, R.
    This paper aims to theoretically explain the relationships between Corporate Social Responsibility (CSR) and employee commitment using both Social Identity Theory (SIT) and Social Exchange Theory (SET) by developing a conceptual model which incorporates mediation effects of meaningful work and positive affect. Further, this paper highlights the importance of examining employees’ perception of CSR activities in the licensed commercial banking sector. A structured questionnaire that was developed based on a comprehensive review of literature and refined using both expert opinions and a pilot survey was used for data collection. Sample comprised of 410 respondents, and a convenience sampling strategy was used to secure these responses from 13 local licensed commercial banks in Sri Lanka. Structural equation modelling was utilized to test the proposed relationships. The findings indicate that there are significant (p<0.05) positive relationships between CSR perceptions and employee commitment. Furthermore, meaningful work and positive affect were found to partially mediate the relationship between CSR and employee commitment. In terms of theoretical significance this study filled a gap by utilizing both SIT and SET in explaining relationships between CSR perceptions and employee commitment. Findings also contribute to the extant empirical literature on CSR perceptions and employee commitment particularly in the banking sector. Moreover, this study adds new insights on mediating capability of psychologically related variables.
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    Corporate Social Responsibility in Municipal Councils of Sri Lanka (With Special Reference to Solid Waste Functions)
    (Department of Human Resource Management, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2013) Fernando, W.R.P.K.
    There has been a growing knowledge about the corporate social responsibility (CSR) in the modern communities. The CSR includes the feeling or ethics of the good relationship between organizational activities and civil society. There are two kinds of stakeholders in CSR such as internal and external. Three major administration structures can be seen in Sri Lanka; the Central government, Provincial councils and Municipal council (MC). Structure of the MC is the third and lowest level of administration in Sri Lanka. There are 23 MCs in Sri Lanka in 2011. Municipal solid waste is creating a lot of issues in urban areas. The objectives of the study on CSR in MCs of Sri Lanka; to identify stakeholder satisfaction, to recognise priority factors of CSR and to recognise similar groups of the CSR. Sample size is 200. Percentage analysis, multiple regression analysis and factor analysis were used as statistical tools. Aspect of external stakeholders, CSR has failed in MCs in Sri Lanka. Therefore the study recommended that, CSR program can be prepared as a system and mechanism between external stakeholders (employees) and internal stakeholders for getting the maximum benefit for both parties. Due to the cleaning of environment is an important factor for each person for the purpose of reducing or eliminating diseases from society.
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    Corporate social responsibility practices and profitability of the manufacturing companies in Sri Lanka
    (Department of Accountancy, University of Kelaniya, 2015) Lakshitha, W.R.
    We are living in a world consist with numerous problems related to environment and society. Corporate Social Responsibility (CSR) is a means to sort out these problems to some extent because business is a part of society. The main purpose of the every business unit is earning more and more profits but social responsibility is an obligation to the people living inside and outside the business organizations. All the companies deal with the different group of society such as owners, employees, customers, government, suppliers etc. The responsibility of business, which includes satisfaction of these parties along with the owner, is called social responsibility of business. CSR typically includes issues related to business ethics, community engagement, global warming, water management, mange the use of natural resources, human rights etc.(Rani & Hooda,2013). So, in order to get sustainable development and to survive in this competitive world, the organizations need to establish a close and good relationship with society. The objective of this research is to find out the relationship between corporate social responsibility (CSR) practices and profitability of the manufacturing companies in Sri Lanka. This study will examine the relationship of CSR and profitability of the companies in a different view and different method. For investigating the listed manufacturing companies in Srilanka stock exchange market by using primary sources (Questionnaires, interviews) and secondary sources (financial statements, related documents)as well as time series and the correlation test will be applied in MS-Excel. It is expected to find that makes clear relationship in the aspect of identifying the costs and benefits of CSR, and how those costs and benefits will affect the accounting earnings or profits of the firms.
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    Influence of corporate social responsibility on firms’ profitability
    (Department of Accountancy, University of Kelaniya, 2015) Koshila, T.G.S.
    Now-a-days Corporate Social Responsibility is gaining prominence among the organizations of various fields. Organizations now are emphasizing on CSR initiatives by integrating their business operations with the CSR activities to sustain in this competitive world. This study is based on secondary data collected through the company annual reports and company guides. In some cases, some data and information was collected from the websites of the sampled firms, different articles and papers. Data were collected for last Six year periods. To measure the profitability data were obtained through annual reports of selected Five Banks. The main purpose of this study was identifying the relationship between Corporate Social Responsibility and firms‟ performance. The relation between CSR activities and Firm value .more important is, perhaps, the lack of understanding about the channels through which CSR affects Firm value. There is a direct link between CSR and Firm value in this show, impact of CSR on Firm value depends on the ability of CSR to influence stakeholders in the Firm. In order to answer these research questions, quantitative method will be used. Furthermore qualitative analysis also conducted to find out what are fields banks invested as CSR. Bank wise analysis was conducted and finally goes for a conclusion of sector.