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Lis, Bettina. „Corporate social responsibility’s influence on organizational attractiveness“. Journal of General Management 43, Nr. 3 (26.03.2018): 106–14. http://dx.doi.org/10.1177/0306307017749627.
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While most studies of corporate social responsibility (CSR) have been conducted at the firm level, there is a nascent interest in research at the individual, particularly the employee, level of analysis. However, the extant literature has revealed that the effect of CSR on organizational attractiveness (OA) remains under-examined. Previous studies have overlooked the complex nature of the decisions that potential employees make about job choices while addressing the isolated effect of CSR on OA. Addressing this research gap, the present study aims to answer the question: What will be the result if CSR is compared to other factors when choosing an employer? Therefore, this study provides meaningful insights for both researchers and practitioners not only by analyzing how CSR affects the OA but also by showing the importance of CSR relative to other factors, such as remuneration, location, and intellectual challenge.
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Anwar, Rehana, und Jaleel A. Malik. „When Does Corporate Social Responsibility Disclosure Affect Investment Efficiency? A New Answer to an Old Question“. SAGE Open 10, Nr. 2 (April 2020): 215824402093112. http://dx.doi.org/10.1177/2158244020931121.
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Prior evidence that firm’s investment behavior is positively affected by its corporate social responsibility (CSR) disclosure, as one of the key CSR areas of the company, leaves unaddressed whether all kinds of disclosure have the same effect. Drawing on stakeholder theory, this study analyzes the issue in a more exhaustive way. A cross-sectional logistic regression model is used to test the hypothesized association, and the results imply that firms’ high (low)-quality disclosure regarding their engagement in CSR activities increases their chances of being from the investment-efficient (inefficient) group. The obtained results conclude that CSR reporting activity is not beneficial for companies unless a meaningful disclosure of sustainability information is made. Our results are robust to using alternative proxies for CSR disclosure quality. This study contributes to the scarce evidence on CSR reporting in Pakistan and provides a useful method for assessing quality of CSR reports.
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Singh, Punam, und Shulagna Sarkar. „Revolutionising Corporate Social Responsibility in India: Is It Truly Revolutionised?“ Asia-Pacific Journal of Management Research and Innovation 13, Nr. 1-2 (März 2017): 1–12. http://dx.doi.org/10.1177/2319510x18760615.
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The approach to corporate social responsibility (CSR) has changed through years from the philanthropy to the self-regulatory and to the present multi-stakeholder approach. In India, the CSR mandate has been looked and projected as a game changer and is expected to revolutionise CSR beyond the lens of defensive CSR, promotional CSR and charitable CSR to the next-level paradigm of strategic CSR. It is in this context an attempt has been made to discuss the CSR approach of public- and private-sector companies in India. The article makes an analysis of the CSR vision and mission statements, expenditure, areas of interventions and initiatives, CSR policy framework and reporting among public and private companies in India. The article is based on the secondary data for a period of four years (2011–2015) and gives a representative view of the companies making difference to the Indian society at large. The article intends to answer whether revolutionising CSR as a mandate is an attempt in the right direction.
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Lipiec, Jacek. „Does Warsaw Stock Exchange value corporate social responsibility?“ Social Responsibility Journal 12, Nr. 3 (01.08.2016): 611–22. http://dx.doi.org/10.1108/srj-08-2014-0109.
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Purpose This paper aims to examine the performance of corporate social responsibility (CSR) portfolio at the Warsaw Stock Exchange. Design/methodology/approach This paper uses the CSR portfolio of public companies that was selected in a three-step procedure. In total, 23 companies were selected and formed a CSR portfolio that is traded on the Warsaw Stock Exchange under the Respect Index. The Capital Asset Pricing Model (CAPM) is used to compare returns of CSR companies with respect to the market. The performance of this portfolio is measured in the period from 2010 to 2012. Findings This paper finds that the CSR portfolio measured under the Respect Index outperformed market in all time periods from 2010 to 2012. In addition, in 2010, the CSR portfolio exceptionally outperformed the market by almost 80 per cent. In 2011, even though the market was down, the CSR portfolio reported lesser losses: −0.93 vs −1.73 per cent. In the following year, the market regained and the CSR portfolio again outperformed the market by 14 per cent. This paper also finds that the CSR portfolio is more sensitive to systematic risk than to specific risk. In addition, the CSR securities move according to the market trend. Research limitations/implications The limitation of this paper is attributed to a cause-and-effect relationship. In other words, it did not answer whether adopting CSR led to higher profitability or profitability reflected an awareness of market conditions that favored the adoption of CSR. The future research should focus on this issue and indicate whether investors prioritize CSR over profits or vice versa. Practical implications The results indicate that investments in CSR portfolio companies bring abnormal returns to investors. In addition, the CSR portfolio may resist market downturns and even bring exceptional profits to investors. Originality/value This study explains the CSR portfolio’s performance on the Warsaw Stock Exchange by using the CAPM.
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Görg, Holger, Aoife Hanley und Adnan Seric. „Corporate Social Responsibility in Global Supply Chains: Deeds Not Words“. Sustainability 10, Nr. 10 (14.10.2018): 3675. http://dx.doi.org/10.3390/su10103675.
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The disconnect between the lofty aspirations of firms claiming Corporate Social Responsibility (CSR) and their shortcomings in practice have caused some observers to question its usefulness. The fallout from events like the Rana Plaza catastrophe has highlighted some of these shortcomings—namely, deficiencies in how multinational enterprises (MNEs) transact with suppliers in developing countries. Specifically, our paper aims to investigate whether or not MNEs behave hypocritically by examining the alignment of CSR to business practices in MNE affiliates in developing countries. To answer this question, we apply standard ordinary least squares (OLS) techniques to data for over 1000 MNEs that claim to have a CSR ethos. We find that CSR-active enterprises report significantly higher worker wages, ceteris paribus. Local African suppliers benefit from CSR through knowledge transfer, but only when MNEs make tangible investments in supplier development.
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Lee, Eun-Mi, Hyun Jung Lee, Jae-Hyeon Pae und Seong-Yeon Park. „The important role of corporate social responsibility capabilities in improving sustainable competitive advantage“. Social Responsibility Journal 12, Nr. 4 (03.10.2016): 642–53. http://dx.doi.org/10.1108/srj-11-2015-0163.
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Purpose This study examines the effect of corporate social responsibility (CSR) capabilities on corporate association and, consequently, customer orientation and price premium, which are key to competitive advantage. Design/methodology/approach This study adapts survey instrument targeting employees of a Korean firm. A total of 168 usable questionnaires were collected from seven Korean firms that were conducting CSR and public relations (PR) activities. Findings CSR and PR capability induce positive CSR and corporate ability (CA) associations, which improve customer orientation and increase price premium. The results of our empirical study indicate that a company should consider both CSR and PR capabilities to enhance its employees’ positive attitude to its CSR activities and CA association. Research limitations/implications This study has undertaken a holistic examination of important role of CSR and PR capability and their outcomes, namely customer orientation and price premium. Originality/value Understanding of CSR capabilities in terms of competitive advantage is imperative to the establishment of strategic CSR initiatives. This study attempts to answer whether corporate capabilities for social responsiveness improve a company’s competitive advantage.
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Barnett, Michael L., Irene Henriques und Bryan W. Husted. „Beyond Good Intentions: Designing CSR Initiatives for Greater Social Impact“. Journal of Management 46, Nr. 6 (27.01.2020): 937–64. http://dx.doi.org/10.1177/0149206319900539.
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Are corporate social responsibility (CSR) initiatives providing the societal good that they promise? After decades of CSR studies, we do not have an answer. In this review, we analyze progression of the CSR literature toward assessing the performance of CSR initiatives, identify factors that have limited the literature’s progress, and suggest a new approach to the study of CSR that can overcome these limits. We begin with comprehensive bibliometric mapping illustrating that although social impact has infrequently been its explicit focus, the CSR literature has measured outcomes other than firm performance, especially in the current decade. Thereafter, we conduct a more fine-grained analysis of recent CSR studies. Adapting a logic model framework, we show that even the most highly cited studies have stopped short of assessing social impact, often measuring CSR activities rather than impacts and focusing on benefits to specific stakeholders rather than to wider society. In combination, our analyses suggest that assessment of the performance of CSR initiatives has been driven by the availability of large, public secondary data sources. However, creating more such databases and turning to “big data” analyses are inadequate solutions. Drawing from the impact evaluation literature of development economics, we argue that the CSR field should reconceive itself as a science of design in which researchers formulate CSR initiatives that seek to achieve specific social and environmental objectives. In accordance with this pursuit, CSR researchers should move toward “small data” research designs, which will enable studies to better determine causation rather than just identify correlation.
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Prakash, Chinmaya, und Shubha Chandra Shubha Chandra. „School Management’s Perception of Corporate Social Responsibility (CSR): An Exploratory Study“. Issues and Ideas in Education 8, Nr. 2 (21.10.2020): 67–76. http://dx.doi.org/10.15415/iie.2020.82007.
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Background: In recent years, the importance of school as a stake-holder in CSR activities is gaining recognition. Companies channel financial and human resources into developing schools. School Development and Monitoring Committee (SDMC) plays an important part in the management of Primary schools in Karnataka and as such should have a role in CSR activities. Purpose: This exploratory study attempted to answer the following questions- (1) How aware are SDMC members of CSR and its role in schools (2) what is their perception of CSR in their schools? (3) Do rural and urban SDMC members differ in their perception of CSR Methods: Sample consisted of SDMC members from 50 rural and 50 urban Government run primary schools in Bangalore Educational districts. 100 SDMC members, one from each school, were interviewed using a semi structured information schedule developed for this study. Results: Management is not very clear about the nature of CSR support . However, 75% of them perceive CSR as beneficial to their schools. Rural subjects have a more favourable perception of CSR impact and they differ significantly from urban counterparts in rating ‘ how CSR has benefited students’ (t = 2.052).Conclusions: SDMC members do not clearly distinguish between support provided under CSR and support received from other sources. Overall, CSR is seen as beneficial to school by supplementing government support and helping the management. Rural schools seem to benefit more from CSR support. Though SDMC is supposed to monitor the developmental activities of the school, they are not often consulted by companies about the requirements for the school. Involving SDMC in planning, executing and monitoring would enhance the efficacy of CSR programmes.
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Ellerup Nielsen, Anne, und Christa Thomsen. „Reviewing corporate social responsibility communication: a legitimacy perspective“. Corporate Communications: An International Journal 23, Nr. 4 (01.10.2018): 492–511. http://dx.doi.org/10.1108/ccij-04-2018-0042.
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Purpose The purpose of this paper is to answer the call for CSR communication research to develop and substantiate outcomes that may better explain CSR communication strategies and practices. The paper takes the research a step further, exploring the role of legitimacy in CSR communication research. Design/methodology/approach A literature collection methodology, combined with directed content analysis, was used to identify central themes in the literature. Findings The following categories of studies were identified: perception, impact and promotion studies; image and reputation studies; performance studies; and conceptual/rhetorical studies. Addressed from a legitimacy perspective, the study found that the most important types of legitimizing communicative practices articulated in the four types of studies were related to: seeking knowledge about stakeholders through perception, impact and promotion activities; monitoring and controlling the environment through image and reputation activities; creating stakeholder value through collaboration and engagement; and persuading and convincing stakeholders through rhetorics, CSR models and concepts. The study also found that practices and activities related to perceiving stakeholders’ expectations, needs and requirements are assumed to be most effective for corporations aiming at building or maintaining legitimacy. Originality/value The key contribution of the paper lies in exploring how corporate legitimacy is anticipated and extrapolated in the CSR communication literature, including which pinpointed CSR communication strategies and practices are assumed to be more effective than others in bridging stakeholders’ perceptions of corporations’ social and environmental actions. Until date, no reviews exist of the role of legitimacy in CSR communication research.
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Chang, Soonpeel Edgar. „Has Indonesia’s Unique Progressivism in Mandating Corporate Social Responsibility Achieved Its Ends?“ Sriwijaya Law Review 2, Nr. 2 (31.07.2018): 131. http://dx.doi.org/10.28946/slrev.vol2.iss2.131.pp131-151.
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It has been a decade since Indonesia implemented its first mandatory CSR requirement. The time is ripe for the discussion: can Indonesia confidently say that it has saved Indonesia by making companies publicly answer for many social issues? Can it successfully bring social and economic justice by continuously enforcing this radical progressivism or utilitarianism? To begin to address these questions, this paper first examines Indonesia's unique features that strengthen CSR as a legal obligation and analyzes the current regulatory frame of CSR. Then, it discusses whether these laws and regulations have actually worked as a practical tool to encourage and enforce companies to perform CSR activities. This research concludes that company law can save Indonesia despite its failure so far due to a number of problems in and out of positive law. It suggests how it can specifically structure the CSR regulations and seeks attention to the more structural reform from the longer-term goal of developing a national mechanism.
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Braendle, Udo, und Yaroslav Mozghovyi. „CSR – more than corporate storytelling?“ Journal of Governance and Regulation 2, Nr. 2 (2013): 44–50. http://dx.doi.org/10.22495/jgr_v2_i2_p3.
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Since the subject of corporate social responsibility (CSR) gained sufficient attention of the researchers over the last 25 years, numerous attempts were globally made to examine the nature of the relationship between the corporate social responsibility of company and its financial performance (FP). The literature in this area is scattered, the findings are heterogeneous and do not provide a clear answer if CSR goes beyond corporate storytelling. In our meta-analysis of more than 135 studies we try to bring a structure in this discussion. In analyzing the literature over the last decades we find a strong correlation between CSR and financial performance. Based on our findings we present implications in discussing how “good CSR” can be fostered. We focus on the financial sector.
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Wang, Jianling, Gaoliang Tian, Weiguo Fan und Dan Luo. „The Effect Of Mandatory Regulation On Corporate Social Responsibility Reporting Quality: Evidence From China“. Journal of Applied Business Research (JABR) 33, Nr. 1 (27.12.2016): 67–86. http://dx.doi.org/10.19030/jabr.v33i1.9861.
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Corporate Social Responsibility (CSR) disclosure has attracted attention from regulatory bodies and academics over the past few decades. Due to the unreliability resulted from CSR voluntary disclosure, an increasing number of researchers are calling for more government regulation on CSR disclosure. Based on 1830 standalone CSR reports disclosed by the Chinese-listed firms during 2009-2012, we examine the effect of mandatory regulation on CSR reporting quality. We further hypothesize and test for the moderating effect of firm size and other characteristics on the link between government regulation on CSR reporting quality. Our results suggest that government mandatory regulation leads to an overall improvement in CSR reporting quality. We also find that this positive effect is greater when firms are larger and have better financial performance, but less when firms are controlled by government. Our study provides a direct answer to the recent calling for mandatory disclosure on CSR reports, and helps to understand why recent studies of social disclosure regulation suggest that government interventions do not seem to resolve the problems that are generally attributed to voluntary disclosures. Our findings should be of interest to the academics, regulators, and investors.
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Zainee, Intan Azurin, und Fadilah Puteh. „Corporate social responsibility impact on talent retention among Generation Y“. Revista de Gestão 27, Nr. 4 (07.10.2020): 369–92. http://dx.doi.org/10.1108/rege-06-2019-0070.
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PurposeAs the new emerging workforce, Generation Y (Gen Y) is said to be demanding, influential and possessing strong bargaining power. This study examines the impact of corporate social responsibility (CSR) on employee retention among Gen Y in the accounting profession. CSR is widely researched subject due to its applicability in multidisciplinary fields and industries. This research intends to investigate the nexus between CSR and human capital disciplines. It employs Carroll's pyramid of CSR as the main theoretical framework to establish its relationship with talent retention among Gen Y employees. This study has a threefold aim: (1) to determine the level of CSR awareness, (2) to determine the relationship between CSR dimensions and talent retention and (3) to examine the effect of CSR dimensions on talent retention.Design/methodology/approachThe paper opted for an exploratory study using the structured questionnaire. A total of 377 Gen Y accountants who are currently working in accounting firms located in Klang Valley, Malaysia, were involved as respondents. Data were analyzed using descriptive, correlation and regression analyses to answer the research objectives.FindingsThe paper provided empirical insights about the impact brought by CSR practices in financial-based firms on employee retention. It was found that all CSR elements, as suggested by Carroll, have a significant relationship with employees’ retention. The interaction between the CSR elements and employee retention accounts for 16% of the research model. Based on the multiple regression analysis, it was found that only two CSR elements are the significant predictors of employee retention among Gen Y in the case of financial-based firms in Malaysia.Research limitations/implicationsThis research covers Gen Y employees in accounting firms; thus, generalization is not applicable to other generations. Besides, the predictors of the research study utilize Carroll’s pyramid of CSR. Therefore, future research studies are encouraged to validate the research model into other sectors. Other models of CSR could also be used.Practical implicationsThis paper includes implication for the organization to understand employee retention practices on Gen Y who are currently dominating the workforce.Originality/valueThis paper fulfills an identified need to study how CSR practices could enhance employee retention among Gen Y in the organization.
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Nwete, Bede. „Corporate Social Responsibility and Transparency in the Development of Energy and Mining Projects in Emerging Markets; Is Soft Law the Answer?“ German Law Journal 8, Nr. 4 (01.04.2007): 311–39. http://dx.doi.org/10.1017/s2071832200005630.
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Corporate Social Responsibility (CSR) has today become the rhetoric of every Business Enterprise, especially those engaged in Natural Resource Development. This is in recognition of its intrinsic value to the business bottom line and its ability to stave off social and reputation risks that may not only affect a project's rate of return, but also subject to questioning, its ‘social licence’ to operate. But the ‘free rider’, ‘green wash’ and ‘blue wash’ problems that result from self-regulation inherent in the practical implementation of CSR initiatives, has led to questions as to whether self regulation as exemplified in the ‘soft law’ approach to CSR and transparency, is really the answer to the problem of using CSR and Transparency initiatives, to ensure that Mineral Resource Development benefits all parties on the Mineral Development Triangle. Is government regulation a better option or should industry driven self-regulation be allowed to continue? This paper reviews the above issues using examples from a few countries to show the way forward.
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Bhattacharyya, Som Sekhar. „Explicating firm international corporate social responsibility initiatives“. Review of International Business and Strategy 30, Nr. 4 (19.10.2020): 515–36. http://dx.doi.org/10.1108/ribs-05-2020-0055.
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Purpose The growth of the international business is a new global reality of emerging economy firms. The increasing international footprint of business firms is transpiring into firms being embedded in the nest of the international business landscape. corporate social responsibility (CSR) initiatives cater to stakeholders. Given this, it is imperative that International CSR (ICSR) initiatives are undertaken for meeting the expectations of international stakeholders. It is important that ICSR is both efficient and effective. The purpose of this paper is to explicate the concept of ICSR in this study. Design/methodology/approach This is an exploratory study and for this, a qualitative research approach is applied. Based upon the inputs from the literature a semi-structured open-ended questionnaire is prepared. Non-probabilistic purposive snowball sampling is used to identify experts on ICSR. Qualitative in-depth personal interviews are conducted. The qualitative data is collected by in-depth personal interviews with 31 Indian ICSR experts by using a semi-structured open-ended questionnaire. Data collection was stopped after reaching thematic saturation post 31 interviews. The data is thematic and relational content analysed for seeking an answer to the research questions posed. Findings The author for explicating ICSR developed a moderated mediation model. The developed moderated mediation model on ICSR is having nine factors, namely – firm ICSR perspective (FICSRP), ICSR practice (ICSRP), CSR planning function (ICSRPF), organisational ICSR commitment (OICSRC), organisational stakeholder inclusivity orientation (OSIO), firm international exposure (FIE), bounded rationality of ICSR practitioners (BRICSRP), ICSR management bounded reliability (ICSRMBR) and nature of ICSR footprint (NICSRF). The author found that “firm outlook”, “CSR planning plus implementation” and “CSR commitment” are the independent variables. While firm “international exposure” and “stakeholder inclusivity orientation” are the mediating variables. CSR bounded “reliability” and “rationality” are moderating variables. The “nature of ICSR” (classified as an island or mixed or extension) is the dependent variable. Research limitations/implications This study is set in the context of internationalisation of the emerging economy firms of India. This qualitative empirical research study developed a moderated mediation model on ICSR. There are nine factors in the model, namely, “firm outlook”, “CSR planning plus implementation” and “CSR commitment” as independent variables, firm “international exposure” and “stakeholder inclusivity orientation” as the mediating variables, CSR bounded “reliability” and “rationality” as moderating variables and the “nature of ICSR” as the dependent variable. Practical implications Managers engaging in planning and implementation of ICSR initiatives in various foreign countries could best upon this study findings improve the ICSR delivery. Managers in their firms could improve the “firm outlook” to enhance ICSR, undertake increased “CSR planning plus implementation” and “CSR commitment”. Managers could base upon this study results to improve the moderating conditions of ICSR that is CSR bounded “reliability” and “rationality”. Better firm managers “international exposure” and “stakeholder inclusivity orientation” will better mediate ICSR action. All these would finally help the ICSR managers to better deliver the more effective “nature of ICSR”. Social implications A better understanding of ICSR will help foreign managers to develop more efficient and effective foreign CSR initiatives. This will help a better quality of CSR work done in foreign countries. This will help the host country communities and society in general. Originality/value This study is one of the first set of studies in the context of ICSR. This qualitative empirical study is also one of the first studies to explicate ICSR through a moderated mediation model consisting of organisational variables such as “firm outlook”, “CSR planning plus implementation” and “CSR commitment” as the independent variables. The ICSR model is composed of the firm “international exposure” and “stakeholder inclusivity orientation” as the mediating variables, CSR bounded “reliability” and “rationality” as moderating variables and the “nature of ICSR” as the dependent variable.
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Mwangi, Mercy Wanja, und Jane Wanjira. „Corporate Social Responsibility and the Performance of Commercial Banks in Kenya: A Case of Equity Bank“. International Journal of Current Aspects 3, Nr. II (20.05.2019): 186–98. http://dx.doi.org/10.35942/ijcab.v3iii.17.
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The goal of this study was to explore the influence of Social Corporate Responsibility on organization Performance. It specifically sought to establish the influence of philanthropic CSR activities benefits salient to CSR activities CSR contributions and financial-focused CSR on Equity Bank performance. This study was guided by three theories namely Triple Bottom Line Theory, the Stakeholder Theory as well as the Fiduciary Capitalism Theory. This study adopted a descriptive research design. With all the 238 management staff at Equity Bank being the target population. In order to answer the research questions, the study incorporated merits of secondary data which formed a basis for comparison with findings. The findings of the study were: philanthropic CSR, benefit salient, CSR contributions and financial focused CSR, had a significant influence on organizational performance of commercial banks in Kenya. The study concludes that: Philanthropic CSR, benefit salient on CSR, CSR contributions and financial focused CSR activities had a positive and significant influence on Equity Bank organizational performance. The study thus makes the following recommendations that Equity bank management should continue to invest more in the corporate social responsibility aspect done to make the life of beneficiaries better in terms of education, health and other humanistic endeavors. They should improve on strategies that improves on the desired outcomes that accrue out of CSR activities and improve by seminars and involvement actions how the employees feel about CSR enough to warrant motivation to better productivity by them.
This is an open-access article published and distributed under the terms and conditions of the Creative Commons Attribution 4.0 International License of United States unless otherwise stated. Access, citation and distribution of this article is allowed with full recognition of the authors and the source.
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Dawid, Garstecki, Kowalczyk Magdalena und Kwiecińska Karolina. „CSR Practices in Polish and Spanish Stock Listed Companies: A Comparative Analysis“. Sustainability 11, Nr. 4 (18.02.2019): 1054. http://dx.doi.org/10.3390/su11041054.
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In recent years, many studies have been carried out on corporate social responsibility (CSR) reporting by enterprises. However, none of the previous surveys have covered CSR reporting in countries in Western Europe (Spain) and Central Europe (Poland). In our research, we looked for answers to two research questions. The first was aimed at answering whether the industry represented by a given company influenced the number of disclosures in CSR reporting. The second question was to answer whether there were differences between Poland and Spain in the amount of disclosure in CSR reporting. We carried out a statistical analysis of the collected research material, under which we performed non-parametric tests as all of the variables for the distribution were not normal (Shapiro–Wilk test). We performed both the U Mann–Whitney and Kruskal–Wallis tests, which allowed us to answer our questions. The obtained results indicated that enterprises from the fuel and energy sectors as well as the financial industry provided more CSR disclosure than the other industries. There was a significant difference in the number of CSR disclosures between Poland and Spain, where more disclosures in CSR reporting were recorded in Spain.
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Maisuradze, Davit, Giorgi Narmania, Magda Lazishvili, Mariam Tkeshelashvili und Irakli Shakiashvili. „Is Corporate Social Responsibility (CSR) a New Alternative to Governance Challenges of State-Owned Enterprises (SOEs)?“ Central European Journal of Public Policy 14, Nr. 2 (27.11.2020): 28–46. http://dx.doi.org/10.2478/cejpp-2020-0007.
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AbstractThis article aims to analyze the current theory of managing the State-owned Enterprises (SOEs) with the use of Single Ownership Entity and to suggest alternative solution, particularly, managing SOEs with Corporate Social Responsibility (CSR).After a thorough review of the literature analyzing the connection between CSR and SOEs, the article states that there are important missing points in the previous research and academic debate: (1) no scholar directly emphasizes CSR as the answer to the problems of SOEs; (2) there is no research conducted on the comparison of Single Ownership Entity and CSR, evaluating their potential positive effects on SOEs; (3) accordingly, academic literature does not discuss the ways and tools of implementation of CSR in SOEs.The article aims to fill this gap and emphasize the links between CSR and SOEs. Due to the challenges, goals and ownership structure of SOEs, CSR is the most suitable corporate governance model for SOEs and its effective implementation is more vital than the execution of recommendations on creating the single ownership entity suggested by international organizations. The research question of the article is to compare managing the SOEs with the use of the CSR model (Alternative Theory) to single ownership mechanism established by OECD (Current Theory) and find out whether CSR is a better solution to the existing problems of SOEs.Finally, the article discusses the institutional context of SOEs based on the examples of the countries of Eastern and Central Europe where the problems regarding SOEs remain remarkable; presents the balance of interests of stakeholders’ in SOEs in connection to Alternative and Current Theories; and combines analysis, research and recommendations of international organizations and academia towards the problems of SOEs.
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Raimi, Lukman, Patel A., Yekini K. und Aljadani A. „Exploring the theological foundation of Corporate Social Responsibility in Islam, Christianity and Judaism for Strengthening Compliance and Reporting: An Eclectic Approach“. Issues In Social And Environmental Accounting 7, Nr. 4 (31.12.2013): 228. http://dx.doi.org/10.22164/isea.v7i4.112.
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Religion in the contemporary times has potentials from which conventional models and theories could leverage for public wellbeing. Considering the<br />moral and ethical dimensions of corporate social responsibility (CSR), understanding this nebulous concept from the religious lenses could help strengthen CSR compliance and reporting in the industrial societies, where<br />religions play direct and indirect role in corporate governance and people‘s lifestyle. This paper explores eclectic sources to provide answer to the questions: Does CSR have theological foundation in Islam Christianity and Judaism? Can religions strengthen CSR and fortify compliance and reporting? The authors sourced the required qualitative data from journal articles, Islamic jurisprudence, Judaic sources and Biblical texts as well as relevant online resources on the subject. The extractions from eclectic sources were subjected to content analysis from which conclusions on the two questions were established. The findings indicate that CSR has theological foundation in the three religions, and religious ethics and values could be potent drivers for strengthening CSR and reporting.
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Ahmed, Nurulatika, und Nor Suziwana Tahir. „Employees’ Perception on Corporate Social Responsibility Practices and Affective Commitment“. Journal of Accounting Research, Organization and Economics 2, Nr. 1 (01.06.2019): 41–53. http://dx.doi.org/10.24815/jaroe.v2i1.13274.
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AbstractObjective – This research aims to study the employee’s perception on CSR practices and affective commitment in public listed companies in the area of Klang Valley, Malaysia. There were four dimensions on CSR practices that might affect the employee’s affective commitment in the organization which are economic responsibility, legal responsibility, ethical responsibility and philanthropic responsibility. Design/methodology – This study used Likert-Scale questions in order to answer both dependent and independent variables. A set of questionnaire was distributed to the employees who works in public listed companies in Klang Valley area regardless of their industry as population of this study. The data were analyzed by using Statistical Package for the Social Sciences (SPSS). Results – The findings from this study reveal that there is significant relationship of the employee’s perception on four dimensions of CSR practices and affective commitment. More than that, between all the four dimensions of CSR practices, economic responsibilities are found as the main element in influencing the employee’s affective commitment in work. The findings also show that role of gender does not moderate any relationship between dependent variables and independent variables. Research limitations/implications – This research adds the information on the level of affective commitment towards employees’ perceptions in the public listed companies in Malaysia as theoretical part that focused on the CSR dimensions based on the Carroll ‘s Model which are economic responsibility, legal responsibility, ethical responsibility and philanthropic responsibility with gender as the moderating variable in the study. The empirical part of this study has assessed that the economic, legal, ethical and philanthropic responsibility that can affect the level of affective commitment towards the employees’ perceptions in the public listed companies in the Klang Valley.
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Singh, Nitya P. „Managing the adverse effect of supply chain risk on corporate reputation: The mediating role of corporate social responsibility practices“. Journal of General Management 46, Nr. 4 (30.06.2021): 251–61. http://dx.doi.org/10.1177/0306307020969474.
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Within the last decade, research has focussed on corporate social responsibility (CSR) practices as a strategic tool that enables firms to improve stakeholder perception, brand image and corporate reputation. However, one area that remains understudied is the role played by CSR practices in managing corporate reputation under conditions of supply chain risk. To answer this research question, we conduct a literature review and develop the corresponding hypothesis. We test our hypothesis using quantitative analysis of both primary and secondary data collected from organizations dispersed globally. The results highlight that under conditions of supply chain network disruption risk, CSR practices play an important role in enabling firms to manage the negative impact of such risk drivers on corporate reputation. The study further suggests that CSR practices positively impact supply chain risk management (SCRM) practices and are a necessary condition for SCRM practices to be effective in improving corporate reputation of organizations.
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Muthiah, Krishnaveni. „The glowing business growth and darkness beneath“. Emerald Emerging Markets Case Studies 1, Nr. 1 (01.01.2011): 1–4. http://dx.doi.org/10.1108/20450621111126873.
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Subject area The case is directly related to courses on corporate social responsibility (CSR) in the Management of Business Administration (MBA) Programme. Study level/applicability Courses like “International Business/Marketing”, “Strategic Planning” and “Business Ethics” of the MBA Programme. Management Development Programmes for working executives, on the Topics “Corporate Social Responsibility”, “Manpower Planning”, “Growth of Business Clusters” and “Social Accountability”. Case overview The labour-demanding industry of Tirupur knitwear exports is facing both happy and sad situations. While orders from importers are piling up, lack of manpower planning proves a stumbling block. The industry employs more than 300,000 workers. After hours of toiling, workers still lead a pathetic life; have no access to good housing or quality education for their children. Highlighting on this situation, the case brings forward the questions, why is it that firms have not realised their CSR to provide commendable standards for their employees? what situations would provide the drive or compulsion to adapt social responsibility? and how far is fulfilling the social responsibility a direct answer to solving the labour issue faced by the export firms? Expected learning outcomes The case serves to help students to understand the theoretical concept CSR. It brings to the students understanding: the drivers of CSR; challenges that would make the business units to honour their social responsibility; what lies as the practical situation on awareness of CSR; and to have a wholesome practical view of CSR in the context presented in the case. Supplementary materials Teaching note.
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Anindita, Ria, und Hamidah Hamidah. „Kepemimpinan Etis pada Penerapan Strategi CSR dalam Perspektif Asta Brata“. E-Jurnal Akuntansi 30, Nr. 10 (27.10.2020): 2698. http://dx.doi.org/10.24843/eja.2020.v30.i10.p20.
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The leader's approach to the CSR program has positive results on achieving loyalty and customer satisfaction which can affect CSR performance. Weak public pressure on CSR reporting makes leaders understand the importance of CSR disclosure in company policy. The search for ethical leadership values can follow the teachings of Asta Brata's leadership values. The value of Asta Brata in describing the reality of CSR will be easier to digest and learn by using metaphors, especially for those who do not have direct experience. Asta Brata values include Mahambeg Mring Samudro, Mahambeg Mring Maruto, Mahambeg Mring Bhumi, Mahambeg Mring Angkasa, Mahambeg Mring Condro, Mahambeg Mring Dahana, Mahambeg Mring Suryo, and Mahambeg Mring Kartika. This value is the value that ethical leaders must have in influencing employees towards the goals of a shared CSR strategy. Value Asta Brata can answer the phenomenon of CSR programs but only symbolically and does not have ethical elements and concern for social and community issues.
Keywords: Ethical Leadership; CSR; Asta Brata; Metaphor.
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Wijaya, Lina Sinatra, und Krismiyati Krismiyati. „Penyusunan Model Program Corporate Social Responsibility (CSR) di Perguruan Tinggi Kota Salatiga Dalam Upaya Meningkatkan Intake Perguruan Tinggi“. Jurnal Ekonomi dan Bisnis 17, Nr. 3 (18.06.2016): 141. http://dx.doi.org/10.24914/jeb.v17i3.311.
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<em>Corporate Social Responsibility (CSR) is one of the promotion techniques done by a Public Relations in higher education institutions to face the tougher competition among the higher education institution in gaining new students. Most higher education institutions in Salatiga try to do some CSR programs to achieve their goal. This study tries to investigate what suitable model of CSR done by higher education institutions in Salatiga-Central Java which is also implemented and the influence of this program to students’ intake in one academic year. Lastly, it tries to propose a CSR modeling for increasing students’ intake at higher education Institution in Salatiga-Central Java. This study employs interview and literature study for data collection. The data are then analyzed qualitatively to answer the posed research questions. This study involved 7 Higher education institutions in Salatiga-Central Java and also 19 High schools which are spread in 7 cities in Central Java. The result of the study shows that the Public Relations unit in each higher education institutions has carried out their CSR program to some of the Schools in Central Java, but lack of coordination done by both parties. However they emphasize their CSR program focusing on community service, high school student activities, scholarships and training. In order to effectively achieve the goal, an intake cycled relations model is proposed.</em>
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Handiwibowo, Gogor Arif, Rini Puji Astuti und Rita Ambarwati. „Conceptual Framework Performance Contributor from Internal Organizations of Corporate Social Responsibility Activities“. International Journal of Mechanical Engineering Technologies and Applications 2, Nr. 1 (26.02.2021): 67. http://dx.doi.org/10.21776/mechta.2021.002.01.10.
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In this 20th century era, the business environment is more demanding that a business organization not only have a profit orientation. However, aspects of the impact on the environment and surrounding communities must also receive adequate attention in line with the increasing quantity and quality of business organizations. The concept of sustainable development is proposed to be a concept that tries to provide a balanced effect between financial performance factors, community welfare factors and environmental sustainability factors. In balancing the three factors above, CSR (Corporate Social Responsibility) activities of business organizations are expected to be the answer to the stigma that business organizations are only looking for profit. This paper will describe several hypotheses as well as a conceptual framework of factors originating from internal business organizations that have an impact on the performance of CSR activities. There are four factors that are proposed to be a hypothesis from the internal organization that must be fulfilled so that CSR activities show their performance. The four factors are fulfilment of human resources, fulfilment of the business organization's strategic vision, fulfilment of operating system implementation, and fulfilment of the business organization's financial capability.
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Wolmarans, Hendrik, und Kurt Sartorius. „Corporate social responsibility: the financial impact of black economic empowerment transactions in South Africa“. South African Journal of Economic and Management Sciences 12, Nr. 2 (22.08.2011): 180–93. http://dx.doi.org/10.4102/sajems.v12i2.275.
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Corporate social responsibility (CSR) has recently received considerable attention in literature. One of the vehicles by which companies can conform to CSR in South Africa is Black Economic Empowerment (BEE). In this regard, BEE has been employed to assist previously disadvantaged groups of investors obtain a larger share of the equity of South African listed companies. The question has often been asked whether the announcement of BEE transactions by listed companies increases shareholder wealth. This article tries to answer this question by examining the share performance of 125 BEE transactions involving 95 companies during the period January 2002 to July 2006. The results indicate a positive relation between BEE transaction announcements and shareholder wealth creation, but only during the last part of the period covered by the study.
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Mashingaidze, Sivave. „Sustainable responsible business conscience as derived from the Chumash: Hermeneutic phenomenological perspective“. Corporate Board role duties and composition 11, Nr. 2 (2015): 73–79. http://dx.doi.org/10.22495/cbv11i2art6.
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The Chumash (Five books of Moses) has potential from which conventional models and theories could leverage for public wellbeing. Considering the moral and ethical magnitude of business/corporate social responsibility (CSR) or Sustainable Responsible Business, understanding this concept from the religious stand-point could help strengthen CSR compliance, where religions play direct and indirect role in corporate governance and people’s lifestyle. This article explores epigraphic sources to provide answer to the questions: Does CSR have theological foundation from the Chumash? Can faith strengthen CSR and fortify compliance? The researcher sourced the required qualitative data from journal articles, Judaic sources and Chumash (Bible) texts as well as relevant online resources on the subject. The extractions from epigraphic sources were critically and methodically examined carefully using hermeneutic from which answers to the two questions were established. The findings indicate that CSR has theological foundation in the Chumash, and religious ethics and values have great influence for strengthening CSR.
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Yen, Ghi-Feng, und Hui-Chun Tsao. „Reexamining Consumers’ Cognition and Evaluation of Corporate Social Responsibility via a DANP and IPA Method“. Sustainability 12, Nr. 2 (10.01.2020): 529. http://dx.doi.org/10.3390/su12020529.
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Companies nowadays strive to gain public recognition through corporate social responsibility (CSR) activities. However, what are consumers’ cognition and evaluations of these CSR efforts, and can they be explained by the concentric circle model, the pyramid model, the intersecting circles model, or by a combination of all three? The novelty of this study is to reexamine the traditional theoretical models in order to find an empirical answer and offer it as a reference to companies. First, we specified the causal relationships of the principles using the modified decision-making trial and evaluation laboratory (DEMATEL)-based analytic network process (ANP) (DANP); then we identified and examined consumers’ cognition and evaluation of these CSR efforts by importance-performance analysis (IPA). The research result demonstrates that, in a Taiwanese community, consumers’ cognition and evaluation of companies’ CSR rarely follows one single model. On basic economic and legal levels, consumers indicate characteristics of the intersecting circles model. On higher ethical and philanthropic levels, they exhibit characteristics of the pyramid/concentric circles models. Notably, consumers’ demands and expectations of companies have reached an ethical level but have not yet placed great value on a philanthropic level. Moreover, the actual phenomenon may be interpreted by a combination of the above-mentioned models. Low- and high-level CSRs reveal different characteristics; therefore, companies should cultivate various communication strategies to improve effectiveness.
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Fauzi, Hasan, und Kamil M. Idris. „The Relationship of CSR and Financial Performance: New Evidence from Indonesian Companies“. Issues In Social And Environmental Accounting 3, Nr. 1 (30.06.2009): 66. http://dx.doi.org/10.22164/isea.v3i1.38.
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The research objectives of the study are to investigate whether there are any positive relationships between CFP and CSR under the slack resource theory and to investigate whether there are any positive relationships between CSR and CFP under good management theory by integrating <br />concept of strategic management into the definition of CSR as sustainable corporate performance including economy, social, and environment. To answer the research questions of this study, questionnaire-based survey research design was used. The questionnaires that include items representing variables in this study (corporate social performance, corporate financial performance, business environment, strategy, organization structure, and control system) were sent to the respondents who are managers of state-owned companies (BUMN) and private-owned companies using post and e-mail services. There is a positive relationship between CFP and CSP under the slack resource theory and under good management theory.
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Mazur, Barbara, und Anna Walczyna. „Corporate Social Responsibility in the Opinion of Polish and Foreign Students in Management Program of Lublin University of Technology“. Sustainability 13, Nr. 1 (31.12.2020): 333. http://dx.doi.org/10.3390/su13010333.
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The emergence of the Corporate Social Responsibility (CSR) concept resulted in the introduction of the subject to the curricula of management faculties at many universities worldwide. Business schools and management departments educate future decision-makers of the national and global economy. Therefore, in order to be able to anticipate future development trends in the area of CSR, surveys of students’ opinions on the responsibilities of business toward society are conducted. This study aimed to answer the question about the way in which students prioritize particular dimensions of CSR. In particular, it focuses on whether the respondents consider the economic dimension to be fundamental, given their different socio-cultural contexts. An additional aim of the research is to verify A. Carroll’s original CSR model, as expressed in terms of the economic, legal, ethical, and philanthropic dimensions. The research included two groups of students at the Faculty of Management of the Lublin University of Technology—Polish and foreign. The results obtained in both study groups differ from A. Carroll’s original CSR model system. They also differ from each other. In the group of Polish students, the bottom and top dimensions of the pyramid are economic and legal, and in the group of foreign students, they are philanthropic and legal, accordingly. The shapes of the two pyramids are also different, which may be caused by different socio-cultural contexts and specific social needs. The adopted model turned out to be useful for studying the CSR structure expressed in the form of a four-element pyramid. It also allowed the weighting of the perceived importance by the respondents of each individual dimension of CSR. This study helps to predict future corporate social responsibility activities and trends in business.
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Teresa Nardo, Maria, und Stefania Veltri. „On the plausibility of an integrated approach to disclose social and intangible issues“. Social Responsibility Journal 10, Nr. 3 (29.07.2014): 416–35. http://dx.doi.org/10.1108/srj-04-2012-0120.
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Purpose – The article aims to investigate whether the integration between corporate social responsibility (CSR) and intellectual capital (IC) reports could be a plausible issue. To address this aim, the paper posits three main research questions: whether there is a theory able to explain the relationship between IC and CSR (RQ1); whether empirical surveys provide evidence of the links between CSR activities (CSRA) and IC (RQ2); and whether organizations have started to disclose social and intangible issues in a single document within the Italian context (RQ3). Design/methodology/approach – To answer the RQs, we decided to arrange three different literature reviews. In detail, to address RQ1, we searched for theoretical studies focussing on an resource-based view (RBV) perspective of IC or CSR or both. To address RQ2, we searched for empirical studies addressed to test the links between CSRA and the creation and development of organizational IC. To address RQ3, we searched for empirical studies focussing on companies’ experiences of integration of CSR and IC reports or on surveys on this theme in the Italian context. Findings – All the three literature reviews provide evidence that the trend to move towards an integration of social and IC issues in a single report is a plausible issue, from a theoretical, management and disclosure point of view. Research limitations/implications – The main limit of the research lies in its theoretical nature; however, the study can provide an impulse for further research on the existing trend in the real-life context, and can also provide the theoretical basis on which to build a model that, starting from the relationships among the different kinds of voluntary reports, provides the criteria and methods to integrate the firm’s corporate voluntary reports in a single report. For researchers, this result also has an implication to control for intangibles, for example, assessing the relationship between CSR and corporate performance may explain some of the mixed findings that have occurred in the past. Practical implications – The article inserts CSR and IC within the RBV theory. Such recognition provides managers the theoretical framework to treat them conjointly, being aware that these two dimensions are intertwined. The article also provides evidence that CSRA impact on IC creation and development. The main implication for company managers is that, when developing a strategy aimed at strengthening IC, they should consider not only all components of intellectual capital but, above all, also include CSR actions and attributes in strategy formulation. Finally, the article provides evidence of a trend towards an integration of CSR and IC reports within the Italian territory. An integrated CSR–IC approach could have relevant implications on the development of the Italian territory characterized by a large number of SMEs and networks of firms that are an integral part of the local community, whose success is often related to their capability to acquire consensus from local stakeholders such as employees, public authorities, financial organizations, banks, suppliers and citizens. Originality/value – The article provides three main contributions: first, the paper suggests that the integration of the two different perspectives IC and CSR finds its theoretical justification in the RBV theory, which is scarcely applied to explain the link between these two perspectives; second, the article provides evidence of the real effects that investments in CSR have on the maintenance and developing of organizational IC; third, it provides evidence that there is a trend moving towards an integration of social and IC issues in a single report in the Italian context.
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Behringer, Karoly, und Krisztina Szegedi. „The Role Of CSR In Achieving Sustainable Development – Theoretical Approach“. European Scientific Journal, ESJ 12, Nr. 22 (30.08.2016): 10. http://dx.doi.org/10.19044/esj.2016.v12n22p10.
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The study is looking for the answer to the question that how the theory of Sustainable Development and that of Corporate Social Responsibility are linked, by means of what development process the two theories came near to each other and why is it that CSR is considered to be the corporate concept of Sustainable Development. The aims of this study are: (1) to give a synthesized approach to both of Sustainable Development and Corporate Social Responsibility concepts (2) to find the relationship between Sustainable Development and Corporate Social Responsibility based on the content analysis of the main milestones of Sustainable Development process, and (3) to highlight some practical relevance of the relationship of the two concepts which can be a basis of further empirical researches. Based on the research the concept of Corporate Social Responsibility and that of Sustainable Development progressed separately for a long time. The business sphere got a larger and larger role in sustainable development and it has become clear by now that CSR contributes to the sustainable development of the business sphere and without that sustainable development cannot be attained.
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Budziewicz-Guźlecka, Agnieszka, und Anna Drab-Kurowska. „Selected aspects of corporate social responsibility in maritime freight services on the example of selected courier companies“. SHS Web of Conferences 58 (2018): 01003. http://dx.doi.org/10.1051/shsconf/20185801003.
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The aim of the article is to present the activities of corporate social responsibility in the CEP industry, with particular emphasis on maritime freight services. The article will present good practices and environmental activities proposed by the leaders of the CEP industry. An example may be the new "green services" of sea freight, which allow for reduction of CO2 emissions. The article puts forward the following research hypothesis - Raising awareness in the CSR area in the CEP industry will allow the implementation of environmental activities. In reference to the assumed goal and the hypothesis adopted in the article, the following research question was posed - what specific CSR implementation tools should be adopted by the CEP industry to actively shape environmental activities in maritime freight services? In an attempt to answer the question, the article first addressed the aspects of corporate social responsibility at CSR 3.0 level. Next, the focus was on presenting the results of the analysis of the maritime freight services offered by the leaders of the CEP industry. The following research methods were used in the article: method of critical analysis of literature, method of observing the proceedings of the entities examined, logical inference method, method of analysis and synthesis.The key element of the article is the presentation of proposals for actions aimed at intensifying activities strengthening maritime transport services through activities in the area of CSR.
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Zadros, Katarzyna. „Work Safety in CSR Standards, Norms and Management Practice“. System Safety: Human - Technical Facility - Environment 1, Nr. 1 (01.03.2019): 69–76. http://dx.doi.org/10.2478/czoto-2019-0009.
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AbstractThe concept of corporate social responsibility (CSR) since several dozen years has been recognized as one of the most important solutions used by companies that want to build competitive advantage through concern for economic effects, people and the environment. Important role in the management of CSR by these companies is the implementation of its standards and norm and their reporting. However, the question arises whether such activities are sufficient to actually talk about the company as a socially responsible organization. In the presented article, a broader analysis of this problem was undertaken, trying to answer what determines the company's recognition as socially responsible.
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Ranjan, Sushant, und Rama Shankar Yadav. „Uncovering the Role of Internal CSR on Organizational Attractiveness and Turnover Intention: The Effect of Procedural Justice and Extraversion“. Asian Social Science 14, Nr. 12 (29.11.2018): 76. http://dx.doi.org/10.5539/ass.v14n12p76.
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The present study attempts to uncover the impact of internal CSR on internal stakeholders, i.e., employees. Through a comprehensive literature review, relevant variables for the study were identified such as internal CSR, the perception of procedural justice, organizational attentiveness, extraversion, and turnover intention. Drawing on signaling theory, we answer why employee’s willingness to quit an organization is less if the organization performs well on internal CSR front. We also propose that internal CSR increases the organizational attractiveness as it reflects the prevalence of welfare practices and procedural justice in the organization. Since the organization is perceived procedurally just employee's willingness to quit the organization is decidedly less particularly employees having extrovert nature.
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Mrvová, Ľubica, und Lenka Púčiková. „Using Methods of CBA in the Context of CSR, Focusing on the Social Projects“. Applied Mechanics and Materials 309 (Februar 2013): 177–81. http://dx.doi.org/10.4028/www.scientific.net/amm.309.177.
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The article presents findings from the evaluation of the economic efficiency of environmental investments, in relation to environmental management in the context of corporate social responsibility, and their interconnection, based on the method CBA. The CBA method is the basic pillar of the computer program CBA1.1, which was created for the needs of business practices for small and medium businesses of the evaluation of the economic efficiency of social projects. The program creates a presumption that the CBA1.1 is the rapid evaluation of a rapid assessment of the upcoming social project. It gives a clear answer as to whether the project is acceptable or not.
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Kiesewetter, Dirk, und Johannes Manthey. „Tax avoidance, value creation and CSR – a European perspective“. Corporate Governance: The International Journal of Business in Society 17, Nr. 5 (02.10.2017): 803–21. http://dx.doi.org/10.1108/cg-08-2016-0166.
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Purpose This paper aims to answer how corporate governance and corporate social responsibility (“CSR”) affect the relationship between value creation and tax avoidance. This study further analyses the impact of the institutional environment, i.e. whether a country is rather a liberal or a coordinated market economy, on the relationship between CSR and tax avoidance. Design/methodology/approach The empirical analysis comprises a panel data set of 7,924 observations for the years from 2005 to 2014 for European companies. The relationship between value creation and tax avoidance is tested by grouping the sample in high and low CSR performers. Similarly, the impact of the type of market economy is analysed for the firms. Findings The research design does not find evidence that tax avoidance is creating value. The empirical findings reveal that there is a positive relationship between value creation and the effective tax rate for firms with low social and environmental characteristics. Further, this analysis could show that stronger corporate governance is associated with a lower effective tax rate in both coordinated and liberal market economies. The analysis identifies social strengths being associated with a higher effective tax rate for coordinated market economies. Practical implications It is proposed to encourage CSR disclosure. The creation of incentives for social strengths could increase tax revenue. Firms should reconsider whether the engagement in tax avoidance is worth it and pursue social responsibility to achieve higher value creation for their stakeholders. Originality/value The paper challenges the intuitive expectation that tax avoidance creates value. It is suggested that the governance and CSR culture, as well as the tax legislation in Europe, is different to the USA. Conclusively, tax avoidance is not generating value for the European sample.
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Roman Pais Seles, Bruno Michel, Ana Beatriz Lopes de Sousa Jabbour, Charbel Jose Chiappetta Jabbour und Daniel Jugend. „“In sickness and in health, in poverty and in wealth?”“. Journal of Organizational Change Management 31, Nr. 1 (12.02.2018): 4–25. http://dx.doi.org/10.1108/jocm-05-2017-0159.
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Purpose “Economic crises” and “corporate social responsibility (CSR) initiatives” are two issues that dominate the modern business agenda. Although related, these issues have been analysed separately, and so a significant gap is perpetuated between the two. What are the effects of economic crises on CSR initiatives? Can organisational social initiatives withstand economic crises? The purpose of this paper is to answer these questions. Design/methodology/approach An integrative literature review was conducted, considering: the economic and geographical context in which the research was conducted; the focus of each piece of research; the adopted research methods; organisational theories of analytical support; the sectors analysed; and the effects of economic crises on CSR initiatives and environmental management. Findings Some of the findings were as follows: most of the studies analysed reported that CSR helps companies to cope with economic crises by increasing the efficiency of investments and establishing better relations with stakeholders and markets; environmental practices are related to negative environmental performance in periods of economic crises; and CSR relates positively to financial performance in periods of economic crises. Originality/value This is one of the first integrative literature reviews to investigate what happens to the relationship between businesses and sustainable change management in periods of crises. This paper also offers a future research agenda for the issue, with 12 questions still unanswered by the latest research.
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Delalieux, Guillaume, und Anne-Catherine Moquet. „French law on CSR due diligence paradox“. Society and Business Review 15, Nr. 2 (13.04.2020): 125–43. http://dx.doi.org/10.1108/sbr-03-2019-0033.
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Purpose The purpose of this paper is to analyze the functioning of the French Law No 2017-399 relating to the duty of vigilance of parent companies and ordering companies, a law defended by labor unions and non-governmental organizations (NGOs) as an answer to the ineffectiveness of corporate social responsibility (CSR) mechanisms of multi-national corporation. Design/methodology/approach The authors try to determine to what extent the new mechanisms brought by this law could improve or not the failure of existing CSR mechanisms. Findings The authors find out that internal weaknesses of the law, which is based on voluntary CSR instruments and without penalties, internal mechanisms of the French judicial system or external economic factors, might considerably limit the effectiveness of the law. Originality/value Even if for the first time, French judges might be asked to evaluate the reasonableness of the CSR practices of firms, one of the paradoxical effects of this law might be to institutionalize soft law mechanisms such as CSR certification or reporting, the proponents of this law precisely wanted to get rid of at the origin.
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Uduji, Joseph I., und Elda N. Okolo-Obasi. „Corporate social responsibility initiatives in Nigeria and rural women livestock keepers in oil host communities“. Social Responsibility Journal 15, Nr. 8 (04.11.2019): 1008–32. http://dx.doi.org/10.1108/srj-01-2018-0025.
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Purpose The purpose of this paper is to critically examine the multinational oil companies’ (MOCs) corporate social responsibility (CSR) initiatives in Nigeria. Its special focus is to investigate the impact of the global memorandum of understanding (GMoU) on rural women livestock keepers in the oil producing communities. Design/methodology/approach This paper uses a quantitative methodology. Data were collected from primary sources using participatory rural appraisal technique. The use of participatory research technique in collecting CSR impact data especially as it concerns the small-scale women livestock keeper is based on the fact that it involves the people being studied, and their views on all the issues are paramount. The primary tool used for household survey (collection of the primary data) is a structured questionnaire which is divided into two sections. Section one of the instrument elicited information on the socio-economic characteristics of respondent, while the other section elicited information on the research questions. Both descriptive and inferential statistics were used to analyze the data so as to answer the research questions and test the hypothesis. To answer the research questions, descriptive statistics of measurement of central tendency was used, and the results were presented in tables and charts. While in testing the hypothesis, inferential statistical tool-estimation of logit model (of receipt and non-receipt of MOCs CSR through the GMoU by rural women livestock keepers as function of selected socio-economic and domestic empowerment variables) was used. Findings The findings show that GMoU model is gender insensitive as rural women rarely have direct access to livestock interventions except through their husband or adult sons, which is attributed to the cultural and traditional context of the people, anchored in beliefs, norms and practices that breed discrimination and gender gap in the rural societies. Research limitations/implications The structured questionnaire was directly administered by the researchers with the help of local research assistants. The use of local research assistants was because of the inability of the researchers to speak the different local languages and dialects of the many ethnic groups of Ijaws, Ogonis, Ikweres, Etches, Ekpeyes, Ogbas, Engennes, Obolos, Isokos, Nembes, Okirikas, Kalabaris, Urhobos, Iteskiris, Igbos, Ika-Igbos, Ndonis, Orons, Ibenos, Yorubas, Ibibios, Anangs, Efiks, Bekwarras, Binis, Eshans, Etsakos, Owans, Itigidis, Epies, Akokoedos, Yakkurs, etc., in the sampled rural communities. Practical implications If the rural women do not feel GMoUs efforts to eliminate discrimination and promote equality in the livestock sector, feminized poverty would create a hostile environment for MOCs in the region. Social implications The livestock development in Nigeria can only succeed if CSR is able to draw on all the resources and talents and if rural women are able to participate fully in the GMoUs intervention plans and programs. Originality/value This research contributes to gender debate in livestock keeping from CSR perspectives in developing countries and rational for demands for social projects by host communities. It concludes that business has an obligation to help in solving problems of public concern, and that CSR priorities in Africa should be aimed toward addressing the peculiarity of the socio-economic development challenges of the country and be informed by socio-cultural influences.
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Harrach, Christoph, Sonja Geiger und Ulf Schrader. „Sustainability empowerment in the workplace: determinants and effects“. Sustainability Management Forum | NachhaltigkeitsManagementForum 28, Nr. 3-4 (17.08.2020): 93–107. http://dx.doi.org/10.1007/s00550-020-00505-1.
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AbstractThere is a dynamic stream of research, which examines why and how employees contribute and respond to corporate social responsibility (CSR). Building on these micro-CSR findings, this article makes a contribution to a better understanding of employee engagement in CSR by considering its determinants and effects. The research centres around the established motivational concept of psychological empowerment in the workplace and applies it to sustainability. The authors propose a model of sustainability empowerment in the workplace (SEW) and empirically test the construct in a comprehensive framework. Results indicate that the sustainability-orientation of employees and the perceived organisational support towards sustainability act as two valid determinants of SEW. It is also shown that SEW has positive effects on job satisfaction and organisational commitment. Further results indicate that the sustainability-orientation of employees plays an important role as a moderator in the relationship between SEW and its effects. In the overall view, the paper contributes to micro-CSR research by showing that SEW is a valid construct that helps to answer why and how employees engage in CSR activities and what positive effects arise therefrom for organisations. The authors give an overview of these contributions and discuss the implications for researchers and practitioners in the field of CSR and HRM.
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Soudi, Nada. „IT Knowledge Management: Extending Principals of CSR“. Marketing and Management of Innovations, Nr. 1 (2020): 192–99. http://dx.doi.org/10.21272/mmi.2020.1-15.
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Corporate social responsibility is no more a luxury but a must that will ensure the inclusion of the population and the sustainability of resources. It is a voluntaries integration by companies of social and environmental concerns into their strategy and their stakeholder's relations. This paper, through the literature review, allows, as a first step, to find similarities in each decade of CSR definitions and to highlight how theorists evolve in defining the concept. The objective of the research is to identify the gap in developing countries, by ranking companies according to their CSR perception, and how they link this discipline to doing business. The purpose is to highlight the decennial gap, mainly when CSR is defined more as philanthropies acts, without any coercive system that strives for companies to comply with CSR values. The problems can be summarised in the following question: Is CSR having the same perception in developing countries? If there is a hole, how many years represent this gap according to different segments of companies? The paper presents the result of empirical analysis relied into qualitative study that targeted the companies from different sizes. The random sample is complicated to apply since the proportion of SMBs is very high, and therefore the results can be biased and cannot be generalised. Thus, the choice is about convenience sample of a total of 80 companies surveyed regarding awareness of CSR as a concept, Kind of applied purposes, CSR motivations, CSR brakes and CSR perspectives. The use of IT knowledge management allows us to find similarities between these perceptions and different categories of companies. As the first conclusion, a reverted triangle confirms that the small and tiny companies, still have the 70's perception of CSR, as a voluntaries commitment, and they represent the most significant proportion of firms. At the opposite, large companies and Moroccan subcontractor companies, that represent deficient proportion (5%) perceive CSR as an imperative of survival and are in the same trend as the global vision of CSR. So, as an answer of the problematic, the perception is not the same for the small companies but tend to be the same as the international perception once they are larger or they are doing business with the international market. The results of this research can be useful for abroad companies that need to know about the Moroccan vision of CSR, or for sensibilization of local companies regarding the gap that needs to fill in Keywords CSR, developing countries, evolution, IT knowledge management.
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Yuni, Revita, Pebri Hastuti, Roni Afriadi und Putri Sari Silaban. „PENGEMBANGAN USAHA TERNAK LEBAH MADU HUTAN NAGARI SUNGAI BULUH NAGARI SUNGAI BULUH TIMUR KECAMATAN BATANG ANAI KABUPATEN PADANG PARIAMAN“. JURNAL PENGABDIAN KEPADA MASYARAKAT 24, Nr. 4 (21.02.2019): 890. http://dx.doi.org/10.24114/jpkm.v24i4.12516.
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AbstrakSalah satu peran swasta dalam implementasi Good Corporate Governance (GCG) terwujud melalui aktualisasi program Corporate Social Responsibility (CSR). PT. PERTAMINA (Persero) Terminal DPPU BIM Kataping Padang Pariaman sebagai salah satu unit bisnis PT. PERTAMINA (Persero) menyadari posisinya sebagai bagian dari masyarakat, oleh sebab itu turut berperan serta dalam pengembangan masyarakat di wilayah operasi perusahaannya sebagai wujud tanggungjawab sosialnya melalui program CSR. Program yang dimaksud difokuskan pada proses pemberdayaan masyarakat yang diklasifikasikan ke dalam aspek ekonomi, pendidikan, kesehatan, lingkungan, infrastruktur sarana dan prasarana dan social budaya secara berkelanjutan, guna memandirikan masyarakat dan menjawab kebutuhan kelompok rentannya. Harapan dalam setiap program memiliki tujuan akhir yang mampu menciptakan kesejahteraan bagi masyarakat. Pendekatan pelaksanaan CSR dilakukan melalui pemberdayaan dengan memposisikan penerima manfaat program harus difasilitasi dengan program yang berkelanjutan dengan mengakomodasi proses komunikasi secara internal maupun eksternal. Salah satu upaya pengendalian mutu pelaksanaan program CSR diperlukan monitoring dan evaluasi terhadap pelaksanaan program yang dilakukan PT. PERTAMINA (Persero) Terminal DPPU BIM Kataping Padang Pariaman, dengan melaksanakan kegiatan monitoring dan evaluasi dengan meninjau pelaksanaan program secara menyeluruh, baik dari aspek input, proses, output, outcome dan impact. Hasil evaluasi tersebut akan diposisikan sebagai acuan perbaikan program yang akan dilaksanakan pada periode selanjutnya.Kata Kunci: Pemberdayaan Masyarakat, Inovasi Produk.AbstractOne of the roles of the private sector in the implementation of Good Corporate Governance (GCG) is realized through the actualization of the Corporate Social Responsibility (CSR) program. PT. PERTAMINA (Persero) Terminal Kataping DPD BIM Padang Pariaman as one of the business units of PT. PERTAMINA (Persero) realizes its position as part of the community, therefore participating in community development in the company's operational area as a form of its social responsibility through CSR programs. The program in question is focused on the process of community empowerment which is classified into economic aspects, education, health, environment, infrastructure facilities and infrastructure and social culture in a sustainable manner, in order to empower the community and answer the needs of vulnerable groups. Hope in each program has the ultimate goal of being able to create prosperity for the community. The approach to implementing CSR is carried out through empowerment by positioning program beneficiaries to be facilitated with sustainable programs by accommodating communication processes internally and externally. One effort to control the quality of the implementation of the CSR program requires monitoring and evaluation of the implementation of the program carried out by PT. PERTAMINA (Persero) Terminal BIM Kataping DPPU Padang Pariaman, by carrying out monitoring and evaluation activities by reviewing the overall implementation of the program, both from input, process, output , outcome and impact. The results of the evaluation will be positioned as a reference for improving the program that will be implemented in the next period.Keywords: Community Empowerment, Product Innovation.
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Soana, Maria-Gaia. „Corporate social responsibility and financial performance: Evidence from the financial sector.“ Corporate Ownership and Control 8, Nr. 2 (2011): 27–36. http://dx.doi.org/10.22495/cocv8i2p3.
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Does corporate social responsibility (CSR) entail economic and financial loss or does it guarantee competitive advantage? To answer this question, many studies have aimed to establish, largely in samples from multiple industries, the relationship between corporate social performance (CSP) and corporate financial performance (CFP). These studies have produced conflicting results and any attempt to give a generalised and coherent conclusion has proved inadequate. This paper investigates the possible connection between CSP (measured by ethical rating) and CFP (measured by price-to-book-value) in a sample of international financial intermediaries. Although most previous contributions seem to confirm the hypothesis of the existence of a positive relationship between the two variables, the paper finds no clear evidence of a significant relationship between CSP and CFP in the financial sector.
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Kang, William Il kuk, und Gaston Fornes. „Where are they going? Case of British and Japanese human resource management“. Journal of Asia Business Studies 11, Nr. 3 (07.08.2017): 296–322. http://dx.doi.org/10.1108/jabs-07-2015-0111.
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Purpose The purpose of this paper is to explore and understand corporate social responsibility (CSR) and human resource management (HRM) practices of the UK and Japan, who share opposing societal and cultural characteristics, from a national business system (NBS) perspective, to answer the following two questions: the extent of convergence/divergence of CSR-HRM of two very different NBS, and the institutional relations behind the convergence/divergence. Design/methodology/approach For these purposes, the paper proposes a framework that can be utilised to understand the complex relationships between institutions, HRM, and CSR. Using a qualitative approach and grounded theory analysis as well as multiple-case analysis of six cases from the UK and Japan, the findings are tested against the framework. Findings The paper was able to confirm that mimetic and coercive isomorphism from global institutional pressure cause certain convergence of CSR-HRM in these two nations. However, simultaneously, the local institutional pressure (i.e. NBS) appears to be deeply rooted and is more salient at micro-level, resulting in diversified CSR-HRM in the two nations. As a result, it appears that convergence and divergence co-exist due to their differences in NBS with possibility of “crossvergence”. Originality/value This paper’s significance lies not only in contributing to the existing convergence–divergence debate on both CSR and HRM but also to help understanding of how Western CSR-HRM concepts are utilized and interpreted in East Asian countries with very different NBS from the West, with the aid of the proposed framework.
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Tarabashkina, Liudmila, Pascale G. Quester und Olga Tarabashkina. „How much firms “give” to CSR vs how much they “gain” from it: inequity perceptions and their implications for CSR authenticity“. European Journal of Marketing 54, Nr. 8 (20.06.2020): 1987–2012. http://dx.doi.org/10.1108/ejm-11-2018-0772.
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Purpose The purpose of this study is to answer the call for additional detailed research on factors that influence corporate social responsibility (CSR) authenticity by examining how the former is affected by the commonly reported CSR spending allocations expressed as percentages of annual profits. It integrates equity and attribution theories to propose a new construct of inequity perceptions to explain how CSR spending allocations influence CSR authenticity. Inequity perceptions form from smaller allocations that are perceived disproportionate compared to the potential reputational gains from the executed CSR communication, which, in turn, prompts lower authenticity inferences. Design/methodology/approach Three experiments were performed. Study 1 examines how different CSR spending allocations influence inequity perceptions and how the latter relate to CSR authenticity. Study 2 examines how inequity perceptions are affected by firm size. Study 3 examines whether psychological distance (being a customer or non-customer) affects information processing by predisposing customers to forming higher inequity perceptions. Findings Study 1 shows that lesser allocations produce higher inequity perceptions. Study 2 demonstrates that inequity perceptions are enhanced when numerically small allocations are reported by a large as opposed to a small firm. Study 3 shows that both customers and non-customers form similar inequity perceptions from smaller percentage allocations without support for the psychological distance effect. Research limitations/implications This study shows that the percentage of profits allocated to CSR, as well as firm size, can affect authenticity inferences via inequity perceptions. These findings point to different implications of CSR communication that features percentage allocations that multiple firms may not be aware of. Practical implications Marketers can benefit from the reported findings by understanding when and how CSR communication that features percentage allocations may be counter-productive by generating lesser CSR authenticity. Originality/value This study provides a novel perspective on how consumers evaluate CSR authenticity in a marketplace where awareness of firms’ vested interests is increasing.
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Ado, Mulko Asaad. „Future Agenda of Iraqi Social-Business Ethics through Corporate Social Responsibility: The Post-War Era“. Turkish Journal of Computer and Mathematics Education (TURCOMAT) 12, Nr. 2 (11.04.2021): 291–301. http://dx.doi.org/10.17762/turcomat.v12i2.714.
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After Defeat of ISIS in Iraq and Syria, there is no major threat of peace in Iraq. Hence, it is time to reconcile the relations and restore the unity through decent policy making concerning better well-being for all Iraqi people. Appropriate business ethics based on pivotal social factors could generate proactive commercial environment in Iraq, which is the key to improve the quality of stakeholders' lives. Firms should develop their strategic corporate social responsibility practices aligned with global trends in order to create optimized values for the stakeholders. It is time for Iraq to create an ethical market for equality and unity in the path of globalization. This study tends to look deeply into this matter and create a better understanding of the subject for better future of Iraqi business laws and its development in practice. Observation and in-person conversations have been conducted in addition to reviewing the literature to understand and answer the questions of the topic at hand. This research investigates the extent of which CSR is implied within the body of Iraqi system and addresses local firms in regard to their willingness and function. Current state of the issue is investigated and possible approaches towards future implementations are provided for managerial benefits
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Rozental, Carmit Moshe. „From the Handicap Principle to Brand Strategy – Are Gender Equality Practices And CSR Related?“ Review of Economic and Business Studies 12, Nr. 2 (01.12.2019): 133–42. http://dx.doi.org/10.1515/rebs-2019-0096.
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AbstractThere is increasing interest in determining the impact that employment of women in management positions may have on corporate social responsibility (CSR) initiatives. Various authors suggest that gender equality practices should be factored into the broader framework of CSR. Public policy could adopt an ethic that strengthens the moral commitment to social involvement of men and women alike, and expresses public responsibility for women’s experiences in both the public and private spheres. Following this logic, the research question for the present article is: What marketing strategy factors can be utilized by women to influence their attainment of senior managerial positions?This article deals with the qualitative stage of a mixed method study that will answer the research question. The aim of the qualitative research design is to examine attitudes toward motivational factors and the environment that affect the strategic marketing of women to management positions. The research tool is a semi-structured in-depth interview, followed by a content analysis of data from transcripts. The research population includes ten women of different ages presently employed in managerial positions in Israel’s Ministry of Education. Future research directions and managerial implications are derived from this qualitative study.
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Socoliuc, Marian, Veronica Grosu, Elena Hlaciuc und Silvius Stanciu. „Analysis of Social Responsibility and Reporting Methods of Romanian Companies in the Countries of the European Union“. Sustainability 10, Nr. 12 (07.12.2018): 4662. http://dx.doi.org/10.3390/su10124662.
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In the context of the current economy, the concept of corporate social responsibility has gained momentum, and its significance derives from the attitude of companies that have understood the importance of the impact of their activity on the environment in which they conduct their operations. The present study emphasizes the fact that CSR has an equal importance for those companies of varying sizes that operate in developing countries, such as Romania. There are still a lot of challenges regarding their implementation. The study focuses on establishing the level of CSR report by the Romanian companies within the European Union framework by taking into account the extent to which they are familiar with the CSR reporting guidelines in order to identify the degree of applying the Global Reporting Guidelines (GRI) when designing the sustainability reports. The data regarding the acceptance of the voluntary report and its correlation to the sustainable development as a strategic focus of the management of entities, the usefulness, the necessity and the obstacles of voluntary reporting were gathered based on a questionnaire. Between 2015–2017, 61 Romanian companies of various sizes had to answer specific questions. The research is based on the descriptive statistics as well as the correlation analysis method. The findings of the research proved that the acceptance of the management in terms of the sustainable development is in a close relationship with implementing voluntary reporting and the willingness to develop a favorable image of the company within a competitive market. The study also identified the differences that exist between a company’s success on the market that is linked to their development and the economic factors that characterize each and every field of activity. The present study focuses on defining the term ‘social responsibility’ from the point of view of its concepts. It also aims at presenting the social responsibility reporting methods used by the companies from the European Union countries. These can be a starting point for those companies that have not had the chance of applying them yet.
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Ryszka, Joanna. „Protection of Social Rights as a Permament Challenge for the European Union“. Review of European and Comparative Law 46, Nr. 3 (21.08.2021): 109–43. http://dx.doi.org/10.31743/recl.11955.
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Social rights protection in the European Union has undergone significant development. Currently their protection is regulated by relevant treaty provisions and the Charter of Fundamental Rights (Charter), both of a primary law nature, as well as by the non-binding European Pillar of Social Rights (Pillar). The aim of the paper is the assessment of the social rights protection in the EU, and whether all social rights provided in the CFR have their counterparts in the EPSR, hence whether and in what way the EPSR assists the actual exercise of social rights provided by the CFR. Comparing the content of the above-mentioned legal instruments makes it possible to answer the question whether all social rights provided in the Charter have their counterparts in the Pillar. This can help determine whether the latter affects the implementation of the former. If the answer is in the affirmative, it can further allow for determining in what way the principles of the Pillar assist in the actual exercise of social rights provided by the Charter. This is very important taking into account the need for an ongoing response to unforeseen threats, like for example COVID-19. The social aspects of EU integration thus are and will remain a subject of interest in the nearest future.