Dissertations / Theses: 'Corporate social and environmental responsibility'

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Berry, Gregory Richard. "Corporate social responsibility and the environmental agenda." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1997. http://www.collectionscanada.ca/obj/s4/f2/dsk3/ftp04/nq21550.pdf.

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Смоленніков, Денис Олегович, Денис Олегович Смоленников, and Denys Olehovych Smolennikov. "Approaches to managing corporate social and environmental responsibility." Thesis, Sumy State University, 2016. http://essuir.sumdu.edu.ua/handle/123456789/45379.

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There are several managerial approaches that can be applied for social and environmental responsibility issues: functional, system, process, integrated, administrative, situational, marketing and program approach.

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Valentin, Dr Daisy. "Relationship Between Corporate Social Responsibility, Environmental Management, and Profitability." ScholarWorks, 2018. https://scholarworks.waldenu.edu/dissertations/5282.

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The U.S. hospitality industry's profitability has been shifting to environmental management and corporate social responsibility (CSR) practices. Hospitality industries accounted for 5% of the global market in 2015 and are expected to increase by 130% in 2035. Grounded in stakeholder theory, this correlation study examined the relationship between corporate sustainability officer (CSO) CSR, CSO environmental management, and hospitality business profitability. Secondary data were collected from 97 hotel websites of the Minneapolis-St. Paul, Minnesota area from 2014 to 2016. The multiple linear regression combinations of CSR and environmental management (EM) measured significantly related to the profitability index, F(3, 93) = 4.67, p < .001, adj. R2 = .13. The sample multiple correlation coefficients were .36, indicating approximately 13% of the variance of the profitability index. The multiple linear regression combinations of CSR measures significantly related to the profitability index, F(2,94) = 6.05, p < .001, adjusted R2 = .11. The sample multiple correlation coefficients were .34, indicating approximately 11% of the variance of the profitability index. The linear combination of EM measures were not significantly related to the profitability index, F(2,94) = 2.91, p < .001, adjusted R2 = .06. The sample multiple correlation coefficients were .24, indicating approximately 6% of the variance of the profitability index. The implications for positive social change include the potential to identify hospitality industry leaders involved in environmental management who have a CSR to promote social change in their communities.

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Ranängen, Helena. "Corporate Social Responsibility practice in the mining industry." Licentiate thesis, Luleå tekniska universitet, Industriell Ekonomi, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:ltu:diva-26334.

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Corporate Social Responsibility (CSR) has frequently been discussed throughout the years. However, in the 1990s criticism of multinational companies and their production in developing countries resulted in new and more demanding requirements from society. Research within CSR has increased over time but scholars are now demanding research efforts on the practical rather that the policy level of CSR and in this thesis CSR practice is defined as the “ongoing, regular, daily activities of the organization”.It is commonly accepted that extractive industries are in the forefront of practicing CSR and CSR is significantly important in the mining sector. The research purpose is to explore how the extractive industry in general, and the mining industry in particular, is practicing CSR. A comprehensive literature review gave an overview of how CSR is put into practice in the extractive industry and two case studies gave more profound knowledge of the practical level of CSR in the mining industry. The ISO 26000 standard has been used as a framework consistently throughout the research process.The case studies gave information about the practical level of CSR in the mining industry and interesting similarities have been found. Both case companies have comprehensive policy frameworks on CSR. They also have standardized management systems according to OHSAS 18001 for occupational health and safety and ISO 14001 for the environment in order to fulfill legal requirements. When standardized management system standards, like ISO 14001, OHSAS 18001, and ISO 50001 for energy, have been implemented, the requirements within these areas in ISO 26000 are fulfilled. In other words, there is an overlap between the content in ISO 26000 and other system standards. A structured way of working towards continual improvements is missing for the core subjects: community involvement and development; and fair operating practices. It is also within these subjects that the majority of the potential improvements for enhancing CSR performance have been identified. Stakeholder management is an important part of CSR theory. If all core subjects are integrated into a sustainability management system that has adopted the structured way of working toward continual improvements, the system can be used as a basis for stakeholder management. The study has identified two areas of special interest for further research: stakeholder management related to standardized management systems and community involvement and development.
Corporate Social Responsibility (CSR) eller företagens sociala ansvar som man säger på svenska har diskuterats i alla tider men på 1990-talet kritiserades multinationella företags verksamheter i utvecklingsländer något som resulterade i nya och tuffare krav från samhället. Forskning inom CSR har ökat succesivt men forskare vill se mer studier kring CSR i praktiken istället för på policy-nivå. I denna avhandling definieras CSR i praktiken som den ”pågående, regelbundna och dagliga verksamheten i en organisation".Det är allmänt accepterat att utvinningsindustrin har kommit längst i att praktisera CSR och att CSR är speciellt viktigt för gruvsektorn. Forskningssyftet var därför att utforska hur utvinningsindustrin generellt och gruvindustrin i synnerhet praktiserar CSR. En omfattande litteraturstudie gav en översiktlig bild över hur CSR praktiseras i utvinningsindustrin och två fallstudier gav djupare kunskap kring hur CSR praktiseras i gruvindustrin. Standarden ISO 26000 har konsekvent används som ramverk genom hela forskningsprocessen.Båda fallstudierna gav information om hur CSR praktiseras i gruvindustrin och intressanta likheter har identifierats. Båda fallföretagen har ett omfattande ramverk av CSR policys. De har också standardiserade ledningssystem i enlighet med OHSAS 18001 för arbetsmiljö och ISO 14001 för miljö för att uppfylla lagkrav. När ledningssystemsstandarder som ISO 14001, OHSAS 18001 och ISO 50001 för energi har implementerats så uppfylls också kraven för samma område i ISO 26000. Det finns alltså ett överlapp mellan innehållet i ISO 26000 och andra systemstandarder. Det strukturerade sättet att arbeta mot ständiga förbättringar saknas för huvudområdena; samhällsengagemang och utveckling samt goda verksamhetsmetoder. Det är också inom dessa områden som majoriteten av de potentiella förbättringsområdena för att öka CSR prestandan har identifierats. Stakeholder management är en viktig del inom CSR-teorin. Om samtliga huvudområden skulle integreras i ett gemensamt ledningssystem för hållbarhet, och det strukturerande sättet att arbeta mot ständiga förbättringar skulle införas, så skulle systemet kunna utgöra basen för stakeholder management.Studien har identifierat två intressanta områden för fortsatt forskning; stakeholder management i relation till standardiserade ledningssystem och samhällsengagemang och utveckling.
Godkänd; 2013; 20130829 (helins); Tillkännagivande licentiatseminarium 2013-10-11 Nedanstående person kommer att hålla licentiatseminarium för avläggande av teknologie licentiatexamen. Namn: Helena Ranängen Ämne: Miljöledning/Environmental Management Uppsats: Corporate Social Responsibility Practice in the Mining Industry Examinator: PhD universitetslektor Thomas Zobel, Institutionen för ekonomi, teknik och samhälle, Luleå tekniska universitet Diskutant: Professor Annik Magerholm Fet, Norges teknisk-naturvitenskapelige universitet, Trondheim, Norge Tid: Fredag den 1 november 2013 kl 09.00 Plats: A109, Luleå tekniska universitet

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Kleinrichert, Denise. "Responsibility and practice in notions of corporate social responsibility." [Tampa, Fla] : University of South Florida, 2007. http://purl.fcla.edu/usf/dc/et/SFE0001893.

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Bonsu, Samuel. "Corporate Social Responsibility Implementation Framework." ScholarWorks, 2018. https://scholarworks.waldenu.edu/dissertations/5305.

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As social problems, such as environmental pollution persist, the need to implement corporate social responsibility (CSR) to enhance societal well-being becomes important. However, little is known about how corporate leaders implement CSR. The purpose of this qualitative transcendental phenomenological study was to identify and report the lived experiences of corporate managers relevant to CSR implementation. This study was guided by ecological systems theory, the Porter hypothesis, the Maslow hierarchy of needs theory, and the Harrod-Domar growth model, which justify the importance of societal well-being to business profitability and growth. The research question regarding the lived experiences of corporate managers of CSR implementation aligns with the research problem. A transcendental phenomenological approach was used to identify and report lived experiences of corporate leaders to illuminate understanding of CSR implementation worthy of emulation. Open-ended questions were used in semi structured interviews of purposefully selected managers, based on their lived experiences relevant to CSR implementation, of manufacturing corporations in Charlotte, North Carolina. Van Kaam's phenomenological analysis as explained by Moustakas was used to analyze data. Findings revealed that corporate leaders implemented CSR by donating and volunteering to support health care, nature preservation, education, and poverty reduction. Participants also responded that they supported recycling and use of alternative sources of energy to improve the health and safety of employees and society. The understanding gained from participants' responses can positively affect social change, as participants assessed that CSR implementation resulted in societal well-being.

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Duran, Manuel Balza, and Davor Radojicic. "Corporate Social Responsibility and Nongovernmental Organizations." Thesis, Linköping University, Department of Management and Economics, 2004. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-2277.

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Background: Corporations are established and organized in order to create economic values for their owners and the main aim of every business enterprise is to be profitable and satisfy the financial expectations of their shareholders. However, corporate social responsibility focuses on the ethical aspects of corporate business in order to achieve the balance between the profitability and social responsibility. Nongovernmental organizations through their activities promote the respect for human rights and environmental care within the corporate world.

Purpose and Scope: To make an in-depth study about the role of nongovernmental organizations regarding corporate social responsibility in order to increase the understanding of corporate social responsibility.

Methodology: We used literature research for our thesis and we analysed the secondary data related to the corporate social responsibility.

Result: The main activities of nongovernmental organizations regarding corporate social responsibility are: to investigate and monitor companies’ social performance, to inform and report the cases of socially irresponsible corporate behaviour, to engage in formulation and observation of Agreements and Codes of Conduct Governing Corporate Labour and Environmental Policies and to condemn the human rights abuse and environmental damage within the corporate world.

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Otis, Esther. "A stakeholder perspective of corporate social responsibility." Thesis, Kansas State University, 2010. http://hdl.handle.net/2097/7016.

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Master of Arts
Department of Communication Studies, Theatre, and Dance
Nicole M. Laster
The adoption of a corporate social responsibility (CSR) policy affords a company with the opportunity to engage with stakeholders in a manner that is not necessarily tied directly to a company’s business as usual. CSR research has burgeoned in the last several decades, keeping pace with companies worldwide and their steady incorporation of CSR policies into their business models. To that end, research has been primarily focused on CSR policy perception from external stakeholders or managers. This research project examines the sensemaking processes related to an environmental sustainability-related CSR policy among a diverse group of internal stakeholders at a mid-sized electric utility company. An analysis of the data suggests that hierarchical divisions of employees are non-existent when the CSR policy is enduring, consistent, and upholds company values. Moreover, employee enactment of CSR policies operates as a mechanism whereby employees internalize the promoted corporate values. Such environmental CSR policies tacitly reinforce an organization’s cultural values among its employees. Additionally, environmentally sustainable CSR policies supported by environmentally exhausting companies induce a minimal justification hypothesis when dissonance is present between the nature of a company’s industry and practices related to sustaining the environment.

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Gustafsson, Anna, and Kinnunen Henrietta Lumme. "Corporate Social Responsibility i Fastighetsbranschen." Thesis, KTH, Bygg- och fastighetsekonomi, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-77487.

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Today, more and more companies are taking their responsibility in different areas. Corporate Social Responsibility (CSR) is a concept that companies can use to express their responsibilities in a number of areas. CSR, however, lacks a uniform definition. The view on what the responsibilities are for the companies in different areas are not consistent. The Swedish real estate industry has been working with an environmental focus for a number of years. Today, companies are aware of real estates’ environmental impact and how they can work with the environment in a responsible manner. Discussions have begun over what other responsibilities the real estate sector has and how companies should respond to them. The purpose of this thesis is to locate where the Swedish real estate sector is staged within CSR and how they are addressing this issue. To examine this, a literature review is conducted on the meaning of CSR. The public material from a number of leading companies in CSR has been examined to see what makes their CSR work unique. Furthermore, interviews were conducted with some of Sweden's leading commercial real estate companies and an online survey was sent out to see how companies work with CSR compared to each other and how they define CSR. The results show that the Swedish real estate sector has recently begun working within this field. So far, only a few companies present themselves as CSR. It is relatively unclear in the industry what CSR means and many companies are instead talking about sustainability. What is surprising is that although the environmental issue has been so central in the sector several companies fail to recognize this issue, which means that there is still a lot left to do. Another interesting aspect is that despite the fact that few companies choose to demonstrate a commitment to CSR, the survey shows that a number of companies have involvement in those elements covered by CSR. Why these companies chose not to express themselves as a company with CSR responsibilities may be due to ignorance of what is required in the field. Other companies choose to wait to put resources into developing a strategy and instead see how it develops in the industry. Since a number of companies already demonstrate a CSR commitment and some are currently working on developing strategies for this, it can be assumed that CSR will grow in this industry.

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Gustrin, Malin, and Enida Sljivo. "Corporate Social Responsibility : Ett ansvarsfullt ledarskap." Thesis, Högskolan i Halmstad, Sektionen för ekonomi och teknik (SET), 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-15606.

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This thesis discusses the concept of Corporate Social Responsibility, which means that companies are taking a voluntary accountability towards the society with a view to improve it. Today's stakeholders and people in general have higher demands and expectations on businesses and its products or services than before. This is driving more and more companies to consider questions like voluntary responsibility so that they can maintain public confidence. Confidence towards the banking sector is particularly important to avoid financial crises. Our study focuses on leadership impact on CSR. We aim to examine whether leaders in major Swedish banks can use their leadership to influence CSR. This study is based on a qualitative research method and the deductive approach was applied. Our primary data was collected through four personal interviews with five respondents. We achieved our purpose by exploring managers'/leaders' attitudes about and interest in CSR. Thereby, we got an insight in whether leaders can create conditions for sustainable development. The four major banks that we have been studying are Handelsbanken, Nordea, SEB and Swedbank, all of them located in Halmstad. The result was analyzed based on the concepts of communication, business ethics/values and leadership. The study has demonstrated that leadership possessed by the leaders within major Swedish banks can be used to influence CSR, using three factors: communication, values and transformational leadership. This way, a leader may be able to create a solid base for CSR, increase understanding and also motivate employees' commitment and awareness of CSR.

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Fawaz, Marc. "Strategic and Corporate Social Entrepreneurship| A Comparative Case Study of Best Practices in Global Corporate Social Responsibility." Thesis, Pepperdine University, 2018. http://pqdtopen.proquest.com/#viewpdf?dispub=10928282.

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Strategic and Corporate Social Entrepreneurship (SCSE) is a practice intended to support corporate endowments in developing effective, executable and impactful forms of Corporate Social Responsibility (CSR), which is a movement designed to encourage companies to engage in sustainable development, working toward ensuring social, environmental, and financial benefits for society and the environment. SCSE is grounded in a conceptual framework based on the three pillars of corporate responsibility: (a) social, (b) environmental, and (c) financial. Social Entrepreneurship (SE) literature from the last two decades reveals that a comprehensive theoretical framework for SE does not exist, and that most existing SE concepts fail to consider the important role of change agents. The purpose of this study was to determine best practices in corporate policies for creating, implementing, and measuring CSR. More specifically, this study compared corporate responsibilities and policies based on a review of (a) qualitative data pertaining to CSR located on selected corporations? websites and (b) literature on Corporate Social Responsibility, Strategic and Corporate Social Entrepreneurship, Corporate Entrepreneurship, Social Entrepreneurship, and both historical and contemporary leadership. The study also pointed to leadership theories and attributes that may be best suited to implementing CSR best practices. Analysis of this study?s findings provided a detailed comparison of corporate responsibilities and policies for creating, implementing, and measuring CSR for the seven companies included in the study?s purposive sample: Apple, Allergan, Alibaba, BMW, Disney, FedEx, and Google. For these companies, most contemporary, global CSR leaders were (a) global, (b) ethical, and (c) transformational. These leaders acted as transformational change agents and demonstrated four overarching best CSR practices for publicly-traded, global corporations: (a) creating a clear mission, (b) having a global outlook, (c) setting measurable goals, and (d) leading ethically. Most importantly, this study shows that of the seven global corporations included in the study, the three companies demonstrating the most impactful and comprehensive best CSR practices?Apple, BMW, and Disney?employed female CSR leaders. Gender appears to have played a role in successfully leading CSR initiatives, and so it seems highly advantageous for global companies to be selective with CSR leaders.

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Carmer, Stephen I. "Corporate Environmental Strategies for Balancing Profitability with Environmental Stewardship." ScholarWorks, 2019. https://scholarworks.waldenu.edu/dissertations/7279.

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In the United States, citizens concerned with climate change and income inequity scrutinize the activities of corporations. Sustainability and corporate social responsibility (CSR) have a critical role in business management, because stakeholders demand transparency in a company's operations. This correlation study, grounded in stakeholder theory, examined the relationship between environmental initiatives, CSR, and net profit for U.S. corporations. Participants included 96 companies with listing on either National Association of Securities Dealers Automated Quotations, or the New York Stock Exchange, or both, with and without evidence of CSR and environmental disclosures. The multiple regression analysis significantly predicted higher net profit for companies disclosing CSR information, with the statistical evidence demonstrating the importance of environmental and social responsibility, F(2,93) = 31.650, p = .00, R2 = .405. The environmental variable was not significant at p = .651, while the CSR variable proved significant at p = .04, indicating a need for organizations to participate in CSR activities. Recommendations for further research entail exploring the return on assets, net profit ratio, and return on equity. Implications of study findings for social change include support for companies to participate in global reporting organizations and CSR activities.

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Reisfield, Meredith. "Enabling Successful Environmental Partnerships." Scholarship @ Claremont, 2013. http://scholarship.claremont.edu/cmc_theses/688.

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This thesis discusses environmental partnerships, in which an NGO and corporation collaborate to address mutual goals. I begin by discussing the goals of environmental partnerships before reviewing a brief history of these partnerships, the current state of the partnerships landscape, and partnership trends across industries and within NGOs. Next, I examine the potential benefits and drawbacks to partnering for both public and private participants. Finally, strategies for corporations, NGOs, research institutes, academia, and government to enable the creation and maintenance of successful partnerships are proposed to address critical environmental issues in the absence of effective regulation.

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Babin, Ronald. "Corporate social and environmental responsibility in global IT outsourcing (CSER in GITO)." Thesis, University of Manchester, 2011. https://www.research.manchester.ac.uk/portal/en/theses/corporate-social-and-environmental-responsibility-in-global-it-outsourcing-cser-in-gito(c03e1ea2-8d34-40de-b196-0ae8b05d7ae5).html.

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This thesis answers the research question: How do corporate social and environmental responsibilities (CSER) affect global IT outsourcing (GITO)? In answering this question we identified seven key trends that are directing CSER in GITO. We found that CSER in outsourcing is new and relevant, with growing interest from outsourcing providers and buyers. CSER will be driven by consumer concerns and employee expectations, which are particularly relevant for outsourcing buyers with a consumer oriented product or service, such as banks or retail organisations. The need to attract and retain employees will increase the need for CSER at outsource providers. Similarly, CSER is important to an organisation's brand reputation with consumers, employees and other stakeholders such as investors. Within CSER, environmental topics are a growing issue: the need to reduce power consumption and thereby reduce greenhouse gas (GHG) emissions from carbon-based power production. We learned of 'green-washing', the need to be suspicious of CSER claims that cannot be fully validated. This led us, and others, to suggest that due diligence is required to counter possible in-authentic CSER by GITO providers. As a method of validating CSER claims, we propose using global standards such as the Global Reporting Initiative and ISO 26000 when examining CSER at outsource providers. We examined CSER from a strategic perspective, to understand if CSER provides a long-term advantage to outsource providers. Directed by the research data and theoretical frameworks, we proposed a model of strategic and responsive CSER suggested by Porter and Kramer (2006). Responsive CSER describes the set of basic requirements that have become 'table-stakes' for GITO providers. Strategic CSER distinguishes outsource providers by providing long-term benefits that are not easily copied by competitors. By applying the strategic/responsive CSER model for GITO in a case study we developed a model that provides guidance to outsource buyers and their providers on when and how to share and collaborate on CSER projects. The key contribution of this research is a model that describes the characteristics for buyers and providers to collaborate on CSER projects to build trust in the outsourcing relationship and to create shared benefits for both parties and to society or the environment. This research applies the Porter and Kramer model to an outsourcing relationship to understand how CSER can be used to improve GITO.

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Warrick, Brian. "Examining Employee Motivation, Environmental Systems, and Corporate Social Responsibility in Proenvironmental Behavior." ScholarWorks, 2016. https://scholarworks.waldenu.edu/dissertations/2906.

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The World Health Organization has pointed to climate change as the most significant issue in the 21st century as a result of greenhouse gas emissions and environmental pollution. Organizations are leaning toward corporate social responsibility (CSR) and environmental management systems (EMS) to reverse the current trend; however, these efforts are often ineffective or pooly implemented. The purpose of this quantitative study was to determine the extent to which employees' proenvironmental behavior relates to their protection motivation and organizational identification, as well as their perception and knowledge of the organization's CSR and EMS, respectively. Using social identity as the theoretical framework, this research addressed how organizational and intrapersonal factors influence employees' proenvironmental behavior. One hundred-twenty employees from American-based organizations completed an online survey measuring self-assessed proenvironmental behaviors, among other variables. The results from a Pearson correlation analysis indicated that all of the independent variables had a significant positive relationship with employee proenvironmental behaviors. Multiple regression analysis showed that while each variable was a significant predictor of proenvironmental behaviors, only the economic dimension of CSR (Î² = .300, p = .014) and the self-efficacy dimension of protection motivation (Î² = .269, p = .037) significantly contributed to the model. Leaders' use of the findings may lead to positive social change through improved environmental performance in the form of decreased pollution, a more efficient use of natural resources, and reduced greenhouse gas emissions, all toward a more sustainable future.

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Adams, Sheree-Ann W. "Role of corporate social / environmental responsibility in cruise consumers' behaviour decision making." Thesis, Leeds Beckett University, 2013. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.683936.

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Krus, A., and O. Tarasova. "Environmental projects implementation effectiveness in business structures within the corporate social responsibility." Thesis, Видавництво СумДУ, 2012. http://essuir.sumdu.edu.ua/handle/123456789/26609.

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Qiu, Yan. "Does corporate environmental and social responsibility matter for firm performance in the UK?" Thesis, University of Exeter, 2013. http://hdl.handle.net/10871/13708.

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In this thesis first, I investigate the link between firms’ environmental and social disclosures (ESD) and their profitability, as well as establish the direction of causality between the two. Second, I examine the association between ESD with firms’ market value, employee productivity and carbon eco-efficiency respectively. Finally, I examine the relations among firms’ CSR related board attributes, CSR strategy and their environmental and social performance (ESP). The first empirical chapter shows that firms with higher profitability tend to provide more ESD, which is consistent with the accounting- and economics- based arguments that ESD involve a real as well as an opportunity cost that more profitable firms with higher slack resources are better able to afford. The results regarding market value analysis show that overall ESD, in particular social disclosures matter to investors. Investors appear to be placing higher values on firms seen to be behaving in a socially responsible manner. Presumably, more responsible behaviour in the social arena reflected in higher disclosure helps to mitigate the information asymmetry, and hence the perceived social risk of the firm. Investors thus place higher values on such firms. The evidence on the link between firms’ ESD and their ESP measures supports this explanation. Specifically, I find that more social (environmental) disclosure in prior year reflects better social (environmental) performance as captured by higher employee productivity (more carbon eco-efficiency) in the current year. The results of the final empirical chapter show that boards having certain CSR- conducive attributes, particularly independent directors, women directors, and directors with financial expertise on the audit committee, are more likely to develop a multi-pronged CSR strategy which in turn translates into superior environmental and social performance. Furthermore, I find that firms with better ESP tend to further strengthen their board CSR orientation. In other words, the analysis suggests the presence of a positive and cyclical link between CSR orientation, firm CSR strategy, and firm environmental and social performance.

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Rodrick, Manel. "Corporate Social Responsibility - a contributor to evironmental and socital change?" Thesis, Linnéuniversitetet, Ekonomihögskolan, ELNU, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-14083.

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Abstract Disclosing how business practice can be regarded as a contributor to several forms of sustainability, this thesis is based on a minor field study enlightening how this contribution may be possible through Corporate Social Responsibility, CSR.The thesis provides the response and opinions of people who in some affirmation are engaging in or are related to social responsibility; either it may be from the academic works and earlier conducted research related to the CSR topic, or it may be from those who perform social responsibility and are the participant actors of this minor field study. These people last mentioned have all had their opinions spoken through semi – structured interviews and other data have been collected based on the methodology of Actors Approach; all empirical data is structured according to Aspers’ (2007) model of “meaning” including the tools text, visuals and practice.The analysis is divided into three parts; articulation, reconfiguration and cross-appropriation as a way to create understanding of how the study’s phenomenon can create style change (Spinosa et al 1997). Conclusions drawn from the field study are businesses implementing social responsibility do create a style change in environmental and societal aspects. Yet to what extent may differ depending on in their situation, their views of the concept, how long they have been using and promoting the concept and further in what ways their work contributes to a societal and environmental change through CSR practice. The field study has been conducted within the municipality of Kathmandu, Nepal

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Eserifa, Oyin-Emi. "Holistic management| A conceptual framework in evolving sustainable corporate social responsibility." Thesis, Argosy University/Phoenix, 2013. http://pqdtopen.proquest.com/#viewpdf?dispub=3569177.

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This research study examined the ecological damage in the Niger Delta area of Nigeria for the past over 50 years, which has resulted from oil exploration activities. It presents a detail review and analysis and a partial solution to the crisis that has metamorphosed from the neglect and abject environmental destruction the Niger Delta of Nigeria. The toll of environmental damage brought to the indigenes of the Niger Delta was investigated as well as the clamor of the indigenes against Shell Petroleum Development Company (SPDC) of Nigeria. The study’s objective was to identify the gap that exists between corporate social responsibility programs (CSR) of SPDC and the needs and aspirations of the indigenes of the oil producing communities of the Niger Delta and the reason that the Niger Delta has become unfriendly with the SPDC. The research unveils this gap as the absence of holistic management and suggests how a holistic concept in management could significantly add to the solution of the existing conflict between the indigenes and SPDC. The researcher conducted a qualitative research that focused on stakeholders’ perceptions, which succinctly sifted the reasons for the consequential unrest in the Niger Delta area of Nigeria. In order to address the prevailing problems, the researcher used descriptions, interpretations and transparency techniques for the purpose, analysis, and conclusions.

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Vincent, Olusegun Monsuru. "The impact of corporate environmental responsibility on financial performance : perspective from the multinational extractive sector." Thesis, Brunel University, 2012. http://bura.brunel.ac.uk/handle/2438/7067.

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The research into the relationship between social-environmental responsibility and financial performance continues to draw the attention of both scholars and practitioners. This is because previous studies have not presented an unequivocal outcome as to the direction of causation between the two constructs. To address this obvious gap, this study explores the relationship between corporate environmental responsibility and financial performance with a focus on the extractive sector where previous studies least investigated empirically and one of the worst culprits in environmental degradation. The study explores the impact of corporate environmental responsibility on the financial performance in the extractive sector using a pooled secondary data of 101 multinational extractive companies for the period of 2008-2010 and primary data from a survey of 275 extractive sector managers. The results of this study show that there is no relationship between corporate environmental responsibility and financial performance while the environmental attitude of managers is positively related to the perceived corporate reputation of their companies. A further investigation shows that sector unique characteristics are responsible for the neutral relationship between corporate environmental responsibility and financial performance. However, some results show statistically insignificant positive relation and this points to the fact that in the long-term, poor sensitivity to the environment may not be sustainable.

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Ho, Thuy T. T. "Corporate Social Responsibility Perceptions and Activities of Small and Medium Enterprises in Vietnam." Ohio University / OhioLINK, 2017. http://rave.ohiolink.edu/etdc/view?acc_num=ohiou1493946301867742.

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Rachel, Mpambara. "Corporate Social Responsibility in Cooperrative Entreprises:Folksam, Coop Konsum,HSB and Folksam." Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-12770.

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ABSTRACT Title: Corporate Social Responsibility in Cooperative Enterprises: Folksam, Coompanion, HSB and Coop Konsum. Level: Final assignment for Bachelor’ degree in Business Administration Author: Rachel Mpambara Supervisor: Maria Fregidou-Malama Examinator: Akmal Hyder Date: 2012 - May Aim: The Aim of this study is to investigate what CSR is and how it is applied in cooperative companies such as: Folksam, Coompanion, HSB and Coop Konsum. Method: Qualitative case studies in cooperative companies were performed during this study. The research is based on interviews with six employees from the four companies. Results and Conclusions: My study shows that Coop Konsum, Folksam, HSB and Coompanion work with CSR activities to have a good image and trust from members and customers. The companies perform CSR activities such as taking responsibility for members and employees allowing them the right to participate and decide, environmental activities like making sure that suppliers follow environmental requirements, satisfy customers’ needs for example make sure that the customers get all important information they need to start their own business, get involved in ethical and social activities like no discrimination issues or helping poor people. The companies face challenges in the future but they will continue to work with CSR, to focus more on environmental and issues concerning the society. My conclusion is that CSR activities are found in the value specification of cooperatives therefore one cannot separate CSR from cooperative companies. Suggestions for Further research: The main limitation of the study is that I conducted six interviews with employees in the four companies. A deeper understanding would demand to perform more investigations, like doing interview with both employees and managers, in order to get more information in this study.

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Duker, John, and Michael Olugunna. "Corporate Environmental Responsibility (CER) : A case of Logistics Companies in Sweden." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-226829.

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Corporate environmental responsibilities of organizations have become an eminent consideration among organizational managers and scholars in recent years. Environmental issues have gained much momentum that virtually every group of stakeholders is now demanding environmental efficiency from contemporary organizations. This study investigated environmental practices of two logistics companies in Sweden with the aim to shed light on the measures taken by these companies in response to the environmental impacts of their business activities. We investigated: How and why are logistics service providers in Sweden responding to the demand for environmental responsible business practice? Based on a qualitative research design, a case study was conducted with DHL and PostNord AB. The results of the study show that the case companies perform environmental practices to reduce the carbon emissions of their business operations due to stakeholders demand. The findings identify stakeholders such as, customers, the Swedish government and shareholders/investors as those that exert the most pressure on the case companies regarding their environmental practices and initiatives.

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Grigoryan, Lusine. "Corporate Social Responsibility and its Impact on Purchasing Behavior." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-262325.

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The awareness and concern regarding social and environmental issues is growing among representatives of the business sector and they cannot eliminate the impact that they have. Corporate Social Responsibility is a complex strategy to govern the whole process of doing business. The objective of the Diploma Thesis is to prepare comprehensive analysis of current CSR practices in the Czech Republic and find out what type of impact the socially responsible practices of a company can have on a customers behaviour. The used literature represents pervious findings in the field, mainly researches done among Czech customers. In the practical part personal interviews with the company representative will be held in order to examine practical implications of CSR practices for the biggest brewery; Anheusher-Busch InBev.

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Ismayilov, Elvin, and Rajput Masood Salman Meo. "The impact of corporate social responsibility on short-term profitability." Thesis, Umeå universitet, Företagsekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-150192.

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Every actor of the society has its own expectations about the companies. Shareholders are interested in the maximization of the profitability, managers are interested in sustainability, and partners are interested in fulfilment of the business ethics. And the company with well-structured CSR policy should be able to meet expectations of all stakeholders. This can cost large part of the company's resources. It can potentially impact on company’s profitability whether positively or negatively. Using the quantitative research method we tried to explore the impact of CSR policy on the short-term profitability. Our research question is composed as:What is the relationship between CSR and short-term profitability?The main purpose of this study is to analyze and present positive or negative links between CSR policy and corporate financial performance (CFP) using different profitability indicators. We analyzed impact of weighted average CSR score and environmental rank on the short-term profitability.The theoretical framework of the thesis consists of different theories, such as stakeholder theory, shareholder theory, agency theory, legitimacy theory and etc.The research conducted in accordance with the functionalist research paradigm, the objectivist ontological and positivist epistemic research philosophies using the deductive approach. Our result indicates that there negative relationship between CSR performance and short-term profitability. Also we found that CSR policy can negatively impact on return on assets. This in turn could have negative implications on shareholders and stakeholders. No positive correlation between CSR policy and profitability observed. All in all, the expenses on CSR policy have a negative impact on indicators of financial performance.

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Jogie, Greg, and Ayaz Shukat. "How do Global Retail Companies utilize Corporate Social Responsibility (CSR)?" Thesis, Blekinge Tekniska Högskola, Sektionen för management, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:bth-3046.

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Corporations around the world are today acknowledging more and more the need of long-term sustainability strategies integrated into their core businesses. This has led to the use of the Corporate Social Responsibility (CSR) framework. H&M and UNIQLO are no different. They are established global retailing companies and heavily affected by the consumers demand of a sustainable work process. The demands are often heard when news hits of problems in the supply-chain. This can be issues like unsatisfactory working conditions in factories, environmental issues caused by production and general imbalance of labor policies. Such problems have put pressure on the companies to enact a proper reporting framework for their sustainability efforts and that is the focus of this thesis. The objective is to understand how well the organizations’ have been using CSR and the goal is to look at their behavior within their supply chain processes and their environmental focus. We will then benchmark them according to the sustainability measurement framework called Global Reporting Initiative (GRI). GRI is a framework widely used by the top global companies today and as it has a diversified perspective on CSR; it can expand the views of CSR from the consumer and the corporate perspective to a global reporting perspective. That perspective is unbiased and globally accepted. The conclusions drawn in the end of the thesis, shows the similarities and differences of the companies CSR actions and the gap that they need to fill to really strengthen their focus on CSR. A way forward is to understand these gaps and create a strategy which will help the companies overcome these obstacles in the long run.
Företag runt om i världen i dag erkänner mer och mer behovet av långsiktigt hållbara strategier integreras i sin kärnverksamhet. Detta har lett till användandet av Corporate Social Responsibility (CSR) ram. H & M och UNIQLO är inte annorlunda. De är etablerade globala detaljhandelsföretag och som drabbats hårt av konsumenterna efterfrågan på ett hållbart arbetsprocessen. Kraven är ofta hörs när nyheten träffar av problem i försörjningskedjan. Det kan vara frågor som otillfredsställande arbetsförhållanden i fabriker, miljöfrågor som orsakas av produktion och allmän obalans i arbetsmarknadspolitiska åtgärder. Sådana problem har satt press på företagen att anta en korrekt rapportering ramar för deras hållbarhetsarbete och det är fokus för denna uppsats. Målet är att förstå hur väl organisationerna har använt CSR och målet är att titta på deras beteende inom ramen för sina processer leverantörskedjan och deras miljöfokus. Vi kommer då att jämföra dem enligt en hållbar mätning ramverk kallat Global Reporting Initiative (GRI). GRI är ett ramverk ofta används av högsta internationella företag idag och eftersom den har ett diversifierat perspektiv på företagens sociala ansvar, det kan utöka åsikter om företagens sociala ansvar från konsumenten och företagets perspektiv på en global rapportering perspektiv. Detta perspektiv är opartiskt och globalt accepterad. De slutsatser som dras i slutet av avhandlingen visar likheter och skillnader i de bolag CSR insatser och det tomrum som de behöver för att fylla för att verkligen stärka sitt fokus på socialt ansvarstagande. En väg framåt är att förstå dessa skillnader och skapa en strategi som kommer att hjälpa företagen att övervinna dessa hinder i det långa loppet.

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Rodionova, Tatiana. "Engaging on corporate social responsibility : the impact of FTSE4Good on environmental management, countering bribery and mitigating climate change." Thesis, University of Edinburgh, 2014. http://hdl.handle.net/1842/9768.

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This thesis examines the effect of a responsible investment index (FTSE4Good) on corporate social responsibility (CSR). In the first study I investigate the impact of the FTSE engagement reinforced by the threat of exclusion from the index on companies’ improvements in environmental management. The results show that FTSE involvement doubles the probability that a company will meet stricter environmental management requirements within the three-year period 2002 to 2005. Both the dialogue and the exclusion threat stimulate compliance but the dialogue appears to be more effective where the perceived threat of exclusion is higher. The engagement effect persists for at least five years and is positively related to low concentrated ownership and to domicile in a coordinated market economy. In the second study I examine FTSE4Good’s effect on the probability that a company will implement strong countering bribery practices within the two-year time period 2007 to 2009. The results demonstrate that the combined effect of engagement and exclusion threat is significant in promoting compliance and the two act independently. Stronger anti-bribery provisions are positively associated with companies based in liberal market economies, with better internal governance and higher reputational concerns related to ethical controversies. In the third study I investigate FTSE4Good’s impact on companies’ compliance with climate change criteria. The results show that the index is able to stimulate compliance and the dialogue appears to contribute more than the exclusion threat. I also find that the likelihood of the company adopting the required practices is negatively associated with concentrated ownership and with strong internal governance. Finally, the results offer some evidence that compliance is related to subsequent reduction in greenhouse gas emissions. These studies contribute to the understanding as to how different CSR areas are promoted or discouraged by the managers and the owners, and how the institutional environment influences this. The results are consistent with engagement via a responsible investment index being an effective means of large-scale collective monitoring by institutional investors. The findings are also relevant for policy makers who wish to promote active ownership.

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Kayser, Susan A. "The costs of corporate social responsibility and the role of civil society pressure." Thesis, Indiana University, 2014. http://pqdtopen.proquest.com/#viewpdf?dispub=3645007.

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Having a reputation for being socially responsible is increasingly important to firm managers. To bolster their reputation, many firms have begun adopting corporate social responsibility (CSR) initiatives. The existing literature has primarily addressed the benefits of engaging in CSR initiatives, but has largely ignored the costs. This dissertation empirically explores the various costs of engaging in CSR and the critical role that civil society plays in creating those costs.

The first study, co-authored with Michael Toffel and John Maxwell, focuses on the non-market costs associated with adopting a CSR initiative. To manage reputational risks associated with supply chains, buyers are increasingly seeking information about their suppliers' labor and environmental performance. We hypothesize particular circumstances in which buyers can screen suppliers that have representative disclosures based on their participation in the Global Compact, which requires a public commitment and a public report. We find that the threat of scrutiny from civil society can deter firms with misrepresentative disclosures from participating.

In the second study, I examine the market response to the apparel industry after the collapse of Rana Plaza. CSR initiatives have been found to help firms preserve firm-value after a negative social or environmental event occurs. However, CSR initiatives may also signal to investors that the firm will respond by self-regulating to help repair the industry's aggregate reputation. I find that firms with CSR initiatives are harmed more so than those without initiatives after the collapse and that this is driven by pressure from civil society, but mitigated when firms can "cash in" on their investments.

In the third study, I analyze whether a company's symbolic policy to protecting the environment will lead to the adoption of a substantive CSR initiative, specifically an environmental management system (EMS). I find that firms with symbolic policies will be especially likely to adopt an EMS when the firm is subject to strong pressures from civil society. I also find that firms with symbolic policies are less likely to adopt an EMS when they face stronger peer pressure, suggesting that firms may use their symbolic policy as a substitute for a more substantive program.

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Petroniová, Lucia. "Corporate Social Responsibility (CSR) v spoločnosti Danone a.s." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-77864.

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This thesis deals with theme Corporate Social Responsibility (CSR). Theoretical part provides a comprehensive view of CSR. After the initial definitions of CSR work continues with the historical overview of CSR performance, the benefits of implementing CSR activities, explains the concept of "stakeholders", stresses the importance of communication of CSR activities and finishes with perception of social responsibility by individuals and companies. The practical part introduces specific international company, Danone. This part presents Danone CSR projects on the global and local level and analyses the perceptions of CSR activities of Danone by company employees. The final part summarizes achieved knowledges while writing thesis and fulfillment of the objectives of the thesis.

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Aurin, Shaila Nusrat. "Shareholder Values and a Story of Corporate Social and Environmental Negative Events." Thesis, Université d'Ottawa / University of Ottawa, 2021. http://hdl.handle.net/10393/42598.

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This dissertation considers the entire process originated by corporate events that impact the environment and the society (ES events). Using a rich hand-collected dataset with 1139 chronological incidents originating from negative corporate social responsibility (CSR)-related events, it explores stock market reactions to each stage within a chain of successive events triggered by negative ES events, including the recurrent, follow-up (either favorable or unfavorable), as well as companies’ response events. We find that the investors respond strongly negatively to negative events (origin, negative subsequent, and negative responses) and strongly positively to positive events (positive subsequent and positive responses). We also find that investors react more negatively to the negative subsequent and recurrent events, as well as company negative responses when they occur sooner after the origin events, whereas promptness of positive subsequent events and positive responses heighten the favorable market reaction. The study also reveals the presence of expectancy violation as investors of high-CSR firm react more negatively to the negative events. In addition, it provides observations suggesting that: (1) investors do not regard positive responses as agency-motivated events, instead they are more concerned about the availability of financial resources when a firm makes remedial responses to a negative ES event; and (2) the market cares about CSR events not solely due to their financial implications, but also because it considers socially responsible operations as a value-enhancing corporate duty.

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Law, Man-suet Michelle, and 羅文雪. "Achieving corporate sustainability through environmental education and training." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2014. http://hdl.handle.net/10722/206704.

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Education and training are recognized as the crux of developing green organizational cultures in the achievement of corporate sustainability. Should ecology training be linked with the practical work of corporate members? Should they “learn by doing” or “do by learning”? The present study covered the links between environmental education and training and its success in greening the employees and corporate cultures. It investigated the effectiveness of environmental training and models a suitable training approach in developing environmentally aware corporate cultures. The study first revealed the drivers and challenges of implementing environmental education and training in managerial perception. 13 environmental managers of sustainability leading corporations and governmental departments in Hong Kong were surveyed by either face-to-face interviews or mailed questionnaires survey. The role of environmental education and training in raising employees’ awareness toward a more sustainable manner has been fully recognized by the surveyed mangers. However, engaging employees in environmental learning was found to be the single biggest challenge among the managers. Managers have faced a dilemma when designing training content and training approaches. A wide range of rationales and determining factors were identified in the study. They were employee interests and motivation, training practicability and applicability, justification of resources and continuity of training impacts. A series of environmental education and awareness training programmes of The Hongkong and Shanghai Banking Corporation Limited (HSBC) were used as a case study. Evaluation of the training outcomes, in terms of changes in participants’ environmental knowledge, attitudes and behaviour, was surveyed by using self-completion questionnaires with retrospective post- and then-test design. Across the 47 responses, the results show that employees gained knowledge and changed their values and behaviour towards the environment significantly. The acquisition of knowledge and attitude change leads to the development of green behaviour both in the workplace and at home. Training design and approach, relevance and applicability of training content were found to have the greatest impact on the training outcomes. A combination of direct- and indirect- experiences in the training is also essential as the employees have direct contact with nature for affective-based attitudes while a proportion of indirect experience training is responsible for intellectual development. Training should be available for employees from each stratum in the company rather than only focusing on pinpointed management staff since it could promote a workable interface between employees and the corporation. Furthermore, organizational support including supervisory and peer support is vital to the training outcomes by encouraging employees to perform pro-environmental behaviour at work, in turn, greening the corporate culture. This study brings to the conclusion that, even though transition of sustainable corporate culture is a long process, it could be achievable in real-life businesses through utilizing an effective environmental education and training with properly designed strategies.
published_or_final_version
Kadoorie Institute
Master
Master of Philosophy

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Nwankwo, Beloveth Odochi. "Conflict in the Niger Delta and corporate social responsibility of multinational oil companies : an assessment." Thesis, University of Derby, 2016. http://hdl.handle.net/10545/621397.

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The Niger Delta region of Nigeria contributes more than 95 percent of the country’s export incomes and generates more than 40 percent of the Nigerian Gross Domestic Product (GDP) and 85 percent of the nation’s total revenue (Karl and Gray, 2003, p. 26). Although most multinational oil companies (MNOCs) have found the Niger Delta a fertile ground for business, the region remains backward, poor and underdeveloped. The host communities have been frustrated by the effects of oil production on the environment, which include oil spillages, the reduction of arable land, and the destruction of wild life and fish reserves. As a result of the oil bearing communities’ angry sentiments towards the MNOCs and the Nigerian Government, incessant conflict, and violent crises have enveloped the region. To mitigate the anger, the MNOCs have engaged in some programs and projects intended to benefit the oil- bearing communities in the area of corporate social responsibility (CSR). This thesis is focused on how the CSR strategies of the MNOCs have contributed to the perennial conflict in the Niger Delta region of Nigeria. The mixed methods descriptive design study employed involves the use of survey instruments and content analysis to interrogate the conflict situation. Findings indicate that the failure of MNOCs operating in the Niger Delta region to provide concrete and sustainable CSR, and the government’s inability to regulate the MNOCs and plough back the taxes paid by the latter to develop the region, has led to the current crises. These supported the thesis that the lack of concrete social responsibility contributes to conflicts in the Niger Delta. Building upon the stakeholders’ theory, the theory of frustration and aggression, and conflict theory, this study discovered that the cause of the conflict in the Niger Delta is not solely an issue of corporate social responsibility and revenue allocation, but it largely depends on the divergences of the different stakeholders’ interests. This study, therefore, recommends a revocation of the 60/40 ownership structure between the government and the oil companies. Instead, host communities should be considered part owners of the oil deposits in their land, which would give them a fair percentage in the ownership structure.

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Louw, Marie-Louise. "The relevance, importance and applicability of corporate social and environmental responsibility : South African case studies /." Thesis, Link to the online version, 2007. http://hdl.handle.net/10019/378.

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Rice, Lindsey. "The Plastic Straw Movement: How Green Corporate Social Responsibility Impacts Specific Ohio Restaurants." Kent State University Honors College / OhioLINK, 2019. http://rave.ohiolink.edu/etdc/view?acc_num=ksuhonors1575832785092619.

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Bani, Khalid Tareq. "An analysis of disclosure of social and environmental responsibility and stakeholders' perceptions : the case of Jordan." Thesis, Abertay University, 2015. https://rke.abertay.ac.uk/en/studentTheses/54b800a6-1ad1-44ce-9b99-a1430105893e.

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This PhD thesis is an exploratory study examining the practices of Corporate Social and Environmental Disclosure (CSED) in the annual reports of the manufacturing sector in Jordan over the period 2010-2012. The study is based mainly on empirical investigation of the level and patterns of CSED practices by 66 industrial companies listed in the Amman Stock Exchange (ASE). In addition, it focuses on analysing determinants of the practices of CSED by firms in the manufacturing sector. This study is concerned with the common area between functionalist and interpretive paradigms. Therefore, both quantitative and qualitative methods were employed as a mixed practical approach to collect, analyse and interpret the required data. Specifically, the disclosure index was selected as an appropriate approach to extract quantitative data regarding CSED practices. Additionally, semi-structured interviews were used as a qualitative method to explore the stakeholders' perceptions of the impact of local external factors on CSED practices. The Random-Effect Model was the most appropriate analysis technique to analyse possible relationships between internal factors and the level of CSED, and the stakeholders' views were evaluated through the use of open critical discussion to ascertain the effect of the local contextual factors on the practices of CSED. The results showed the existence of unsatisfactory levels in the practices of CSED during the survey period. Furthermore, the results of the random effect model indicated that the firm size, audit firm and type of financial market were all significant. However, this result of type of financial market coefficients indicated an inverse relationship in explaining the level of CSED practices. Moreover, stakeholders’ views regarding the effect of the external factors on CSED practices showed that the political system, legal system, cultural values and economic development are also significant factors in explaining CSED practices in the corporate annual reports.

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Apostolis, Nicolas. "Environmental Responsibility of a Canadian Alpine Sport Area: A Case Study." Thesis, Université d'Ottawa / University of Ottawa, 2012. http://hdl.handle.net/10393/20647.

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This Master’s thesis explores environmental corporate social responsibility (ECSR) in the alpine sport industry. A mixed methods case with a single alpine sport provider in Quebec was performed. The first study is a qualitative examination of how and why ECSR is employed and communicated. Results indicate ECSR is strategically motivated, and as such, the focal organization runs the risk of using several greenwashing techniques in communications that could jeopardize gaining competitive advantage. The second study quantitatively investigates alpine sport consumers’ environmental expectations, engagement with environmental products, and perceptions of the focal organization’s environmental reputation. The results show the focal organization’s customers do indeed have environmental expectations, but believe the focal organization’s environmental reputation remains neutral. The thesis supports arguments of corporate social responsibility (CSR) being strategically motivated and other findings of skiers having conflicting environmental values. Lastly, the thesis provides insight regarding greenwashing, a phenomenon that remains unexplored in sport management.

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Fenclova, Emily Ann. "Flying responsibly? : an analysis of the self-reported corporate social responsibility of European airlines." Thesis, University of Exeter, 2013. http://hdl.handle.net/10871/13342.

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The aim of this PhD research project was to critically examine the self-reported socially-responsible activities of European full-service and low-fares airlines. Corporate social responsibility (CSR) is a concept that has been described using many terms and with varying definitions. Broadly, it is the recognition that businesses should voluntarily mitigate and manage their externalities. CSR has been touted by businesses and governments alike as a preferred alternative to regulation. This research looked at the self-reported CSR approaches of the European airline sector, which has historically been heavily regulated and is currently facing increasing pressures regarding its impacts on CSR- and sustainability-related concerns. Low cost carriers have been under particular scrutiny for their impacts, and therefore, this research compared the CSR approaches of the two dominant airline business models in Europe: low cost and full service models. The sample consisted of 21 full service and 13 low cost carriers with headquarters in Europe. Mixed qualitative methods were applied to 566 secondary documents (websites, press releases, annual reports, and standalone CSR reports) and 15 elite interviews with airline managers. A range of established CSR indicators were assessed, including: definitions, reported practices, motivations and justifications for CSR activities, and CSR management and monitoring. Much of what the airlines reported as their CSR was at odds with academic and governmental definitions; as a whole, they placed considerable emphasis on environmental issues and adhering to regulations. This study also found that the CSR practices were closely correlated with business practices and key sector issues – an understanding of CSR that is most compatible with stakeholder theory-based conceptualisations. Business models on their own were found to be an overly-simplistic explanation for the wide variances of practice that were found in the sample. Instead, four ‘profiles of responsibility’ were identified, which better captured the differences in practices.

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Valencia, Jose Anthony. "Study of community and employee perceptions of corporate social responsibility at Caja Popular Tamazula, Jalisco, Mexico." Thesis, Argosy University/Chicago, 2015. http://pqdtopen.proquest.com/#viewpdf?dispub=3663716.

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This study was undertaken to examine the perceptions of social responsibility as enacted by the micro-financial institution Caja Popular Tamazula, in Jalisco Mexico. The objective was development of insight regarding perceptions held by cooperative members regarding the impact and practices of the microfinance institution within this developing region of Mexico. This survey examined awareness of and satisfaction with the practices of corporate social responsibility exhibited by the micro-financial institution. Research assistants gathered responses from two participant groups: employees (Internal) and local residents (External). The data were compared to examine the manner the institution communicates its endeavors with cooperative members. Generally, satisfaction with the institution was reported. However, limited awareness of the specific social responsibility practices was noted. The findings identified the efforts of the MFI that were perceived by cooperative members as supportive and beneficial for the development of a flourishing community. Actions for future consideration and policy development were proposed. Alternative research approaches should be considered to elicit details from cooperative members regarding perceptions and relational dynamics of the micro-financial institution within this community.

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THEME, ALEXANDRE WEISHAUPT. "THE RELATIOSHIP BETWEEN ORGANIZATIONAL IDENTITY AND CORPORATE SOCIAL AND ENVIRONMENTAL RESPONSIBILITY: THE CASE OF CENTRAIS ELÉTRICAS." PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO, 2006. http://www.maxwell.vrac.puc-rio.br/Busca_etds.php?strSecao=resultado&nrSeq=9542@1.

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PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO
As empresas sofrem atualmente uma constante cobrança, por parte dos atores presentes nos seus cenários estratégicos, para a adoção de iniciativas pertinentes à responsabilidade socioambiental. Isso significa uma mudança na essência (e não na forma) das suas identidades enquanto organização que ainda não está completamente esclarecida. Portanto, a investigação da inter-relação entre identidade organizacional e responsabilidade socioambiental corporativa, apesar de recente, merece especial destaque para a Administração contemporânea, estando presente em pesquisas estrangeiras. A oportunidade singular de utilizar a Centrais Elétricas Brasileiras S.A. - Eletrobrás como objeto de estudo e análise empírica a respeito desta inter-relação demonstra o grau de importância e de responsabilidade desta Dissertação. Apoiada numa sólida e concisa revisão da literatura, em livros e periódicos acadêmicos nacionais e internacionais, a respeito dos conceitos de identidade organizacional (MACHADO, 2003) e responsabilidade socioambiental corporativa (ASHLEY, 2005), realiza-se uma pesquisa qualitativa (GIL, 1987; MARTINS, 1994) com a utilização de dados documentais e percepções obtidas por meio de entrevistas com empregados da Eletrobrás, resultando num estudo de caso simples (GIL, 2002). Os resultados confirmam empiricamente a existência de interrelação e influência mútua entre o processo de construção da identidade organizacional e a gestão de iniciativas pertinentes à responsabilidade social e ambiental corporativa. A Eletrobrás pretende romper uma estrutura organizacional praticamente inalterada durante quatro décadas pela redefinição da sua razão de ser, aproximando a sua identidade de holding estatal do setor elétrico para um cenário estratégico mais competitivo e imprevisível. Nesse processo de reconstrução identitária evidencia-se que a responsabilidade socioambiental assume uma posição protagonista no novo papel a ser adotado pela empresa, o que significará uma diferente forma de pensar e interagir com todos os atores intra e extraorganizacionais, baseando suas atitudes e procedimentos em cidadania, responsabilidade, respeito mútuo e ética. O papel aparentemente contraditório entre os objetivos pessoais do corpo funcional e os seus próprios objetivos organizacionais, coloca-se como o principal desafio a ser superado nesse processo de resgate identitário. Acredita-se que a Eletrobrás poderá reconstruir a sua identidade organizacional de modo a aceitar os novos paradigmas oferecidos pela responsabilidade socioambiental e resgatar a parceria com o seu corpo funcional.
Nowadays, organizations have constantly been charged by many of their strategical actors (stakeholders) to adopt practices concerning social and environmental responsibility. That means a change in the essence (though, not peripheral) of their identities as organizations and that is still not completely understood. Therefore, the investigation of the interrelation between organizational identity and corporate social and environmental responsibility, although been a recent concept, deserves a special seat in contemporary Administration, especially in international researches. The unique opportunity of using Centrais Elétricas Brasileiras S.A. - Eletrobrás as an object of study and empirical analysis due to this interrelation demonstrates the state of importance and responsibility by this Dissertation. Based on a solid and concise revision of literature, through both brazilian and international selection of books and academical papers, in relation to the concepts of organization identity (MACHADO, 2003) and corporate social and environmental identity (ASHLEY, 2005), this paper form a qualitative research (GIL, 1987; MARTINS, 1994) using both documental data and some perception obtained by interviews with selected employees from Eletrobrás, resulting in a simple case study (GIL, 2002). The results empirically confirm the existence of an interrelation and mutual influence between the construction process of organizational identity and the management of corporate social and environmental responsibility. Eletrobrás intend to break an organizational structure nearly unchanged for almost four decades by the redefinition of its own reason of being, approaching its identity as holding of the electric sector to a strategical scenario more competitive and unpredictable. In this process of identity reconstruction it becomes evident that the social and environmental responsibility assumes a protagonist position in the new role to be adopted by the company, which will mean a different way of thinking and interacting with all its internal and external actors, basing its attitudes and procedures in citizenship, responsibility, mutual respect an ethic. The apparently contradictory role between the personal goals of its employees and its own organizational goals has to be put as the main challenge to be overcome in the process of identity reconstruction. It is believed that Eletrobrás may reconstruct its organizational identity in order to accept the new paradigms offered by the social and environmental responsibility and rescue its lost partnership with its employees.

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Rowe, Anna Lee. "Greening corporate dragon's environmental management and reporting in Shanghai." Phd thesis, Australia : Macquarie University, 2006. http://hdl.handle.net/1959.14/26145.

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Thesis (PhD)--Macquarie University, Macquarie Graduate School of Management, 2006.
Bibliography: p. 240-276.
Introduction -- "Greening" phenomena of corporate environmental management and reporting -- China's environmental management and reporting -- Research theoretical methodology -- "Evolutionary epic" of China's environmental management institutions -- Findings and conceptualisation of CEM and CER -- Further discussion and implications -- Conclusion.
What was once the preserve of a 'green' social organisational fringe, Corporate Environmental Management (CEM) and Corporate Environmental Reporting (CER), have increasingly become a core business strategy. Research studies in this arena have been centred on industrialised nations (e.g., Guthrie and Parker, 1990), and until recently, comparatively sparse focus on developing nations (Belal, 2000), particularly in empirical studies on CER in the People's Republic of China (PRC). -- As the most populous nation on earth with one fifth of humanity (1.3 billions), China's astounding economic growth and resource consumption (Economist, 2005), provide 'telescoping' lessons in understanding the embracing of CEM and CER in rapidly developing countries. Motivated by China's unique institutional structure and embryonic stage of environmentalism (Luo and Yuwen, 2001; Chan and Welford, 2005), this field study explored the 'greening' phenomena of CEM and CER as perceived by senior managers in Shanghai. -- Utilising a modified grounded research approach (Strauss and Corbin, 1990; 1994; Whiteley, 2004), the constructivist ontology was chosen to penetrate the social context of the companies interviewed. Grounded in the data and applying interpretive epistemology, this qualitative research elucidated our awareness about the normative assumptions underpinning CEM and CER in Shanghai. The emergent model illuminated our understanding of how Chinese institutions and senior individuals within enterprises responded to the greening challenges, and how senior managers matched their personal beliefs with perceived CEM and CER. -- The results in this study indicated that CEM and CER were influenced and/or constrained by formal institutional rules (e.g., environmental policies and laws) and informal cultural institutional norms (e.g., Guanxi, trust and secrecy). The findings resonate well with institutional theoretical constraints (Powell and DiMaggio, 1991; Fogarty, 1992a) and cognitive dissonance theory (Festinger, 1962). This is attributable to the dilemma of balancing the 'yin and yang' of long term environmental sustainability and short term economic growth.
Mode of access: World Wide Web.
viii, 289 p. ill

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Wolf, Brian Christopher. "Environmental crime and justice : the organizational composition of corporate noncompliance /." view abstract or download file of text, 2005. http://wwwlib.umi.com/cr/uoregon/fullcit?p3181136.

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Thesis (Ph. D.)--University of Oregon, 2005.
Typescript. Includes vita and abstract. Includes bibliographical references (leaves 140-148). Also available for download via the World Wide Web; free to University of Oregon users.

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Tencati, Antonio. "Corporate social responsibility and firm performance : state of the art and perspectives in social, environmental and sustainability performance management." Thesis, De Montfort University, 2015. http://hdl.handle.net/2086/11022.

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Over more than forty years many proposals have been drawn up to complement, integrate and overcome the traditional methodologies measuring the financial dimension of corporate performance. In parallel, thousands of companies, and especially the listed ones, have introduced, developed and implemented different practices of non-financial reporting. So, what is the state of the art with regard to the most important initiatives aimed at supporting companies in managing social, environmental and sustainability performance? And, what are the current corporate approaches to sustainability evaluation and reporting? In order to answer the two research questions, the study introduced a collaborative paradigm, based on a relational view of the firm, which recognizes the strategic value of stakeholder relationships. The stakeholder framework (that is, the multiple bottom line approach) is the lens adopted to conduct the study. With regard to the first question, a broad and up-to-date review of the most important standards and tools – aimed at managing, controlling, evaluating, and reporting the social, environmental and sustainability performance of companies – has been carried out. In reference to the second question, a qualitative content analysis, based on an interpretive perspective, of the current corporate practices has been conducted. The investigation mainly explored the social/CSR/sustainability reports of sixteen leading companies from four crucial industries (i.e., four firms per each of the four industries: banks, retailing, telecommunications, and utilities). In comparison with previous contributions in this area, the analysis is characterized by depth (that is, the number of items checked for every company), breadth (i.e., the number of stakeholders and documents/information sources covered), and complexity because of the interpretive nature. What emerged from the overall study is that, because of several and different reasons (essentially, complexity and the still prevailing focus on financial value for management tools; redundancy and incompleteness for corporate reports; and lack of innovation, that is, isomorphism, for both), the prevailing methodologies and the corporate evaluation and reporting activities are unable to fully assess the sustainability, that is, the quality, of the corporate relationships with the stakeholder groups. Therefore, in order to fill the gap new solutions are needed. As an attempt to address this point and reconnect theory and practice, a sustainability evaluation and reporting system, that is, the SERS2 methodology, characterized by an innovative, stakeholder-based scheme of integrated report, has been advanced.

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Karamata, Helena Ndapopile. "Corporate social responsibility at Namdeb Diamond Corporation : an exploratory case study." Thesis, Stellenbosch : University of Stellenbosch, 2008. http://hdl.handle.net/10019.1/851.

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Thesis (MBA (Business Management))--University of Stellenbosch, 2008.
ENGLISH SUMMARY: The onset of globalisation has brought major shifts in business conduct where stakeholder expectations and business priorities and obligation are concerned, bringing a whole new meaning to the issue of sustainable development. In the past, sustainable development essentially concerned the environment, particularly the safeguarding of ecological interests through more responsible business practices. However, over the years, this perspective has evolved to give equal priority to economic, ecological, as well as social interests. The shift in business priorities and obligation has increased the significance of corporate social responsibility (CSR), or the discretionary contribution of corporate resources towards social, environmental and economic development, as defined by the study. The practice of CSR, too, has evolved over time – from being mostly once-off, random philanthropic donations, to a more strategic approach that aligns CSR initiatives with national and corporate objectives. Today, CSR has become an item on many corporate agendas worldwide and hence, the study seeks to explore the concept of corporate social responsibility to gain a deeper understanding of the issue. The aims of the study are to gain an understanding of Corporate Social Responsibility and its dynamics, to establish the nature and scope of CSR at NAMDEB Diamond Corporation, and to establish how CSR at NAMDEB aligns with current global approaches and practices. These will be achieved through an analytical study of CSR literature, an exploration of Government’s expectations of the private sector with regard to CSR, and by exploring NAMDEB’s CSR initiatives and practices. In Chapter 2, the meaning of CSR is explored and defined, followed by a discussion of the history, trends, approaches and practices in CSR. The chapter also presents global initiatives relevant to sustainable development and CSR. Following the literature review, Chapter 3 explores the Government’s expectations of the private sector in terms of its support and involvement in socioeconomic development in Namibia. NAMDEB Diamond Corporation (Pty) Ltd was selected for the case study, being a leading mining company in Namibia. The Company is the second-largest employer in Namibia, only second to Government, and the country’s largest single taxpayer. In Chapter 4, the study explores the Company’s CSR initiatives and practices to establish the scope and nature of CSR at NAMDEB. The study then seeks to determine the approach adopted by the Company in implementing CSR, and how it aligns with global approaches and practices. The main conclusions of the study and recommendations to the Company are laid down in Chapter 5.
AFRIKAANSE OPSOMMING: Die aanvang van globalisering het ‘n groot verskuiwing veroorsaak aangaande die besigheidspraktyk van belangstellendes, hul besigheidsprioriteite, verantwoordelikhede en ‘n heel nuwe betekenis vir volhoubare ontwikkeling. In die verlede was volhoubare ontwikkeling meer gemoeid met die omgewing, veral die beskerming van sekere ekologiese belange deur middel van meer verantwoordelike besigheidspraktyke. Oor die jare het die konsep van volhoubare ontwikkeling soveel verander en gee nou ook gelyke aandag aan ekonomiese, ekologiese sowel as sosiale belange. Die verskuiwing in besigheidsprioriteite en verantwoordelikhede het die belang van korporatiewe-sosiale verantwoordelikhede (KSV) verhoog, of te wel die oordeelkundige bydrae van korporatiewe hulpbronne vir sosiale-, omgewings en ekonomiese ontwikkeling, soos deur die studie gedefineer. Die praktyk van KSV het ook mettertyd ontwikkel – van eenmalige, willekeurige filantrofiese donasies, na ‘n meer strategiese benadering wat nasionale sowel as korporatiewe objektiewe met KSV inisiatiewe inskakel. Deesdae is KSV ‘n item op agendas van baie wêreldwye korporasies, en gevolglik is die studie se doel om die konsep van KSV te eksploreer en te ontleed om sodoende dit beter te verstaan. Die doel van die studie is om KSV en sy dinamika beter te verstaan asook die omvang van KSV te NAMDEB Diamand Korporasie, en om vas te stel hoe KSV te NAMDEB met huidige wêreldwye benaderings en uitvoerings inskakel. Dié word bereik met ‘n analitiese studie van KSV literatuur, ‘n eksplorasie van die regering se verwagting van die private sektor aangaande KSV, en met die ondersoek van NAMDEB se KSV inisiatiewe en praktyke. In Hoofstuk 2 word die betekenis van KSV eksploreer en gedefineer. Hierop volg ‘n bespreking oor die geskiedenis, tendens, benaderings en uitvoering van KSV. Die hoofstuk beeld ook wêreldwye inisiatiewe wat relevant is tot KSV en volhoubare ontwikkeling. Die literatuur oorsig word deur Hoofstuk 3 gevolg, wat die regering se verwagting van die private sektor in terme van dié se ondersteuning en betrokkenheid by die sosio-ekonomiese ontwikkeling in Namibie eksploreer. NAMDEB is vir hierdie gevalstudie geselekteer omdat dit ‘n leidende korporasie in die mynwese van Namibia is. Die Maatskappy is die tweede grootste werkverskaffer in Namibie, naas die regering, en is ook die grootste enkel belastingbetaler in die land. Hoofstuk 4 kyk na die Maatskappy se KSV inisiatiewe en praktyke om sodoende die omvang en natuur van KSV té NAMDEB te bepaal. Die studie probeer verder om die benadering wat deur NAMDEB aangeneem is met die implementering van KSV te bepaal en hoe dit met wêreldwye benaderings en praktyke inskakel. Die hoofafleidings van die studie en voorstelle oor KSV aan die Maatskappy word in Hoofstuk 5 bespreek.

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Motala, Amina Sadiq. "Corporate social responsibility of private game reserves in the Eastern Cape Province." Thesis, Rhodes University, 2013. http://hdl.handle.net/10962/d1004335.

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The primary aim of this research study was to determine the current state of practice of corporate social responsibility (CSR) within the ecotourism based private game reserve (PGR) industry in the Eastern Cape Province of South Africa. According to Carroll (1991) four kind of responsibilities constitute total CSR, namely economic, legal, ethical and philanthropic responsibilities. Given the context of this research a fifth responsibility concerning environmental responsibilities was added to Carroll 's (1991) pyramid ofCSR. A descriptive and illustrative case study approach, within the phenomenological research paradigm, was used for the purpose of this research. The unit of analysis is the Indalo group, the Association of Eastern Cape Private Game Reserves, made up of 12 ecotourism based PORs. As the current research focused on eight of the twelve PGRs a mUltiple case study was employed. To give effect to the aim a number of research objectives were identified. Firstly to desclibe and assess the current practice in implementing CSR within the ecotourism based PGR industry in the Eastern Cape Province. Secondly, to assess and evaluate the involvement of ecotourism based PGRs in the Eastern Cape Province in each of the five responsibilities comprising CSR. Thirdly, to identify the challenges faced by ecotourism based PGRs in the Eastern Cape Province with regard to the implementation of CSR initiatives. Lastly to provide pertinent conclusions and recommendations with regard to CSR strategies within the ecotourism based PGR industry in the Eastern Cape Province. Data were collected by means of in-depth interviews with the managers of each reserve. In addition the researcher conducted focus interviews with administrative employees at each of the member reserves of the Indalo group. Additionally the managers of each reserve were requested to respond to a structured five point Likert scale questionnaire based on the research by Aupperle, Carroll and Hatfield (1985). This research study found that the current practice at the Indalo group is towards a strategic, long term approach to CSR that aids in the development of a 'sustainable organisation.' The aspect of ' empowerment' emerged as the essence of the current practice ofCSR of the Indalo group. Based on the current practice it was concluded that the Indalo group is actively involved in the specific components of CSR namely, environmental, economic, legal, ethical and philanthropic responsibilities. With regard to the environmental responsibilities it was concluded that the environment is the foundation upon which all other components of CSR rest. In addition it was concluded that the economic responsibilities, if managed well, are key to unlocking the CSR potential of a reserve as well as ensuring widespread economic development. In terms of the legal and ethical responsibilities it was concluded that tourism policies both at the national and international level have not aided in the development of a CSR agenda of the Indalo group. Furthermore managers of the reserves have been instrumental in cultivating their own legal culture of CSR based on their experience in the tourism industry and their ethical stances. In terms of the philanthropic responsibilities it can be concluded that charitable activities that are long term and strategic in nature allow for direct and indirect benefits to all parties involved. Overall, it can further be concluded that despite Hudson and Miller's (2005:5) view that the "tourism industry is well hehind other industries in terms of CSR" the Indalo group is moving forward in terms of rooting CSR into their everyday operations.

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Tran, Thi Thao Mi. "Institutional environment, corporate governance and corporate social responsibility disclosure : a comparative study of Southeast Asian countries." Thesis, University of Huddersfield, 2018. http://eprints.hud.ac.uk/id/eprint/34530/.

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Southeast Asia is the rising star of the global market, however, contrary to its impressive economic achievements, many countries in the region have suffered diverse social problems because of economic growth. Given that a key mechanism to hold businesses accountable is their disclosure practices, this study is looking to expand the understanding of the influences of institutional environment and corporate governance on Corporate Social Responsibility Disclosure (CSRD) in six Southeast Asian countries: Thailand, Singapore, Malaysia, Indonesia, Philippines and Vietnam. A multi-theoretical framework, including institutional theory, agency theory, stakeholder theory and legitimacy theory, was applied. For the purpose of this study, 2013 annual reports of 30 largest companies in the stock exchanges of the six countries were collected. The final sample consists of 171 companies. Firstly, empirical findings of CSRD levels across the countries showed that Thailand has the highest level of disclosure, followed by Indonesia, Malaysia, Singapore, Philippines and finally Vietnam. There were significant differences between the extent of CSRD of the two countries with highest disclosure (Thailand and Indonesia) and the lowest disclosure group (Philippines and Vietnam). The findings are interesting in a sense that the levels of CSRD do not reflect the stages of economic development, and therefore, the differences in CSRD levels could be attributable to the impact of other institutional factors. Secondly, in relation to internal determinants and based on the existing literature and the context of Southeast Asia, six corporate governance practices were identified to examine the impact of corporate governance on CSRD. The results of OLS regression supported the negative impact of block ownership and the positive impact of board size as well as the presence of CSR committee on CSRD. Contrary to the theoretical and empirical expectations, board gender diversity was found to have significantly negative relationship with CSRD, and board independence had no impact on CSRD. These differences could be explained by the context of the study where the presentation of women on board is very low and independent directors might not be wholly independent. Thirdly, in order to examine the impact of the institutional environment on CSRD in a comprehensive way, institutional theory, the Scott’s institutional framework (1995) and existing literature are used to identify relevant institutional factors that potentially influence CSRD. The effect of six institutional factors representing the three pillars, regulative (legal origin and mandatory disclosure), cultural-cognitive (uncertainty avoidance and masculinity cultural dimensions), and normative (the adoption of GRI standard and membership of CSR-related associations), were evaluated in this study. The empirical results indicate that mandatory disclosure, uncertainty avoidance dimension and the adoption of GRI standard have positive impact on CSRD, while the masculinity dimension has negative relationship with CSRD. The findings imply that institutional environment influences CSRD through all the three pillars with some institutional factors have greater impact than others. The study, therefore, has contributed empirically to the existing literature by providing deeper insights into CSRD levels in Southeast Asia, identifying the effectiveness of corporate governance practices in emerging economies and the Asian context, particularly in relation to CSRD, including further examination of the role of diverse external determinants on CSRD. Theoretically, the study is one of a few that have attempted to quantify institutional environment into measurable institutional factors. These factors, hence, could be re-used in future research to advance understanding on the role of institutional environment in shaping a country’s CSRD practice.

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Inoue, Yuhei. "Investigating the Role of Corporate Credibility in Corporate Social Marketing: A Case Study of Environmental Initiatives by Professional Sport Organizations." Diss., Temple University Libraries, 2011. http://cdm16002.contentdm.oclc.org/cdm/ref/collection/p245801coll10/id/139359.

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Tourism and Sport
Ph.D.
Corporate social marketing (CSM) refers to "a means whereby a corporation supports the development and/or implementation of a behavior change campaign intended to improve public health, safety, the environment, or community well-being" (Kotler & Lee, 2005a, p.114). The examination of CSM by professional sport organizations (PSOs) is significant since these organizations have the potential to serve as a particularly meaningful vehicle for promoting socially beneficial ideas and behavior (Chalip, 2006; Kaufman & Wolff, 2010; Loakimidis, 2007; Smith & Westerbeek, 2007). Despite this, little investigation has been undertaken in this research area (Irwin, Irwin, Miller, Somes, & Richey, 2010; Sparvero, 2010). Furthermore, no comprehensive framework exists that explains the process of how CSM influences consumer voluntary behavior in general business disciplines (Du, Sen, & Bhattacharya, 2008). The purpose of this study was to address this gap and investigate the role of corporate credibility in understanding the process of how PSOs influence consumer voluntary behavior through their CSM initiatives. The current research focused on corporate credibility based on previous research findings indicating that the credibility of a message source greatly influences the persuasiveness of its communication (e.g., Hovland, Janis, & Kelley, 1953; Pornpitakpan, 2004). This study developed a theoretical model positing that consumers would formulate their perceptions regarding the credibility of a PSO on supporting environmental protection ("environmental credibility") based on: (1) characteristics of the organization, (2) characteristics of the CSM initiative, and (3) characteristics of the cause. Environmental credibility, in turn, was expected to influence consumer pro-environmental behavior measured by daily recycling involvement and recycling intentions during the PSO's home games. The model further proposed that value congruence would have mediating and moderating effects on the relationship between environmental credibility and pro-environmental behavior. To test this theoretical model, the study collected data from fans of two PSOs that currently operate environmental initiatives. Structural equation modeling (SEM) analysis was employed to analyze the data (n = 368) obtained through web-based questionnaires. The SEM results indicated that the following four of the eight hypothesized antecedents of environmental credibility had significant positive effects: general credibility, perceived effort, perceived impact, and cause importance. Furthermore, environmental credibility was found to positively influence the two recycling behaviors as expected. Contrary to the theoretical propositions, however, the results did not find support for the positive mediating and moderating effect of value congruence. Overall, the findings of this study contribute to the literature by highlighting the role of corporate credibility when PSOs engage in CSM initiatives. Moreover, this research, as well as future endeavors, helps PSOs become an effective vehicle for promoting socially beneficial behavior, which ideally can lead to positive social change.
Temple University--Theses

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Wirkus, Agnieszka Diana, and Rittner Clara Rutfjäll. "Controlling for Sustainability - Implementing the environmental, social and economic perspectives." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-299146.

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Sustainability has become an undoubtedly popular and important topic, being discussed among many researchers as well as practitioners. Previous research has focused on the importance of implementing sustainability into organizations’ core business, as well as highlighting potential risk of an inadequate focus on the economic perspective of the triple bottom line (TBL). However, it has still been argued that there is not enough theoretical and practical knowledge on how to implement sustainability with the use of management control systems (MCSs). The aim of the study was thus to explore how traditional management control (metrics and measurements) as well as culture, values and communication can be used to implement the social, economic and environmental perspectives of sustainability into the organization. The authors performed an exploratory study, interviewing six sustainability managers/directors working at companies with a strong sustainability focus, as well as collecting data from the chosen companies’ sustainability reports. The findings suggest that companies implemented and created awareness for the sustainability objectives through the use of both metrics and measurements relating to the TBL perspectives, as well as through communicating and spreading the organizational learning of the culture and values connected to sustainability. The study also provided for challenges and possibilities when implementing the TBL perspective of sustainability.

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Tiggeman, Theresa Bath. "Accountants' Perspectives on Corporate Social Responsibility and the Environment| A Correlational Study." Thesis, Northcentral University, 2018. http://pqdtopen.proquest.com/#viewpdf?dispub=10932864.

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Sustainability accounting reporting is an offshoot of corporate social responsibility. Accounting professionals are now producing sustainability reports. Sustainability accounting reporting is a combination of economic, social, and environmental issues incorporating both financial and nonfinancial elements. Sustainability reports may be assured (certified) by third parties. Recently, the accounting profession has been criticized for failing to prepare proper sustainability reports. To date, there has been no investigation of the social and environmental viewpoints of accountants. The problem this nonexperimental, correlational, quantitative study investigated was Openness to CSR, perceptions of proficiency in sustainability assurance reporting, and environmental attitudes of accountants. The study is important because it provided the first evidence of accountants being pro-environmental. The New Ecological Paradigm was the conceptual framework. Stakeholder and legitimacy theories were included. Stakeholder theory states organizations have a responsibility to those who influence or can be influenced by the organization. Legitimacy theory involves an organization’s ability to survive granted by the larger community. The New Ecological Paradigm scale provides a score of environmental worldviews. Corporate social responsibility was addressed using the Openness to CSR scale. Assurance was addressed using a perceptions of assurance scale. A survey method provided data and IBM SPSS Statistics was the analytical tool. The participants were U.S. CPAs. The results indicated CPAs were pro-environmental and younger CPAs were more likely to be pro-environmental. Gender was not found to be statistically significant. Openness to CSR and assurance were not found to be statistically significant. This study has relevance for accounting curricula in universities because sustainability accounting reporting is not addressed currently. Future research should replicate the study when not in tax season. Future research should also address the gap in the literature investigating accountants’ gender and age relating to sustainability accounting reporting.

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Ali, Basah Mohamad. "Corporate social responsibility and natural environmental risk management in the context of the banking sector of Malaysia." Thesis, Cardiff University, 2012. http://orca.cf.ac.uk/25064/.

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The concept of corporate social responsibility (CSR) has had a long and varied history since its beginnings in the 1930s with the seminal work of Berle and Means. Many occidental studies regarding CSR have concentrated on natural environmental management and the influence of social and culture differences on such management. However, such research has not as yet been undertaken to any significant extent in the Malaysian context. To fill this gap, the present study therefore investigated environmental management in Malaysia’s banking sector, and the methods deployed by bank managers in evaluating and accommodating environmental risk in the credit assessment process. Malaysia was chosen as the study location because it is a multi racial country and has a dual banking system (conventional and Islamic banking). These characteristics enabled the study to investigate the influence of cultural and institutional differences on credit evaluation orientations, stakeholders’ group activism and perceptions, and general CSR orientations. To achieve the study aims, a questionnaire survey was designed to collect data from managers and executives in corporate banking departments whose main task is to evaluate loan applications, especially in project financing. The findings obtained from analyses of the data collected suggested that Malaysia’s banking sector has, in general, good environmental management practice. However, local banks’ environmental management practice falls short of that of international banks. It was also found that Islamic banks have better environmental management practice than conventional banks. As regards the credit evaluation process, the study findings suggested that environmental criteria are of secondary importance compared to financial and economic criteria. The study also found that cultural and institutional differences influenced the attitude of bank managers towards environmental management practice. Thus, to improve such practice in the future, these factors should be taken account of in the environmental policy development process if future rules and regulations, including environmental laws, are to gain widespread acceptance across racial and religious boundaries.

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Dissertations / Theses on the topic 'Corporate social and environmental responsibility'

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