Dissertations / Theses on the topic 'Corporate social responsibility'
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Nilsson, Klara. "Corporate Social Responsibility : How Corporate is the Responsibility?" Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-75124.
Full textBackground: Today, most companies have recognized the importance of Corporate Social Responsibility (CSR) and regularly communicating the work with stakeholders. Since CSR lacks a uniform definition and thus also a uniform model to work for, it creates uncertainties about the purpose of the work. Companies who only do symbolic actions to be perceived as good citizens of the community can then use CSR as PR. It can therefore be questioned how well CSR is integrated into the core business. However, it has been an increasing number of legal requirements and standards in the area, potentially creating a clearer framework but also another approach. Purpose: The purpose of this study is to gain a greater understanding of CSR as a concept and then see how companies work to integrate CSR into core business and why. The study also looks at the impact of increased regulation, to see if views on CSR have changed. Method: The study has primarily a qualitative research strategy with a deductive approach that stands on previous studies. The companies studied are Lammhult Design Group AB and Electra AB. As a data collection method, I have conducted semi-structured interviews with responsible managers, but also a staff survey. I have also used the homepages websites and annual and sustainability reports. Outcome and conclusion: It is not as important to find a unified definition of CSR in today's society. The concept of CSR has been replaced by sustainability, which is considered as a broader term. Furthermore, it is a slow process of integrating CSR into core business, where internal voice, education, routines and information are of particular importance. By maintaining sustainability at the forefront companies can avoid pressure such as legal requirements.
Guidoux, Aymeric. "Corporate Governance and Corporate Social Responsibility." Thesis, Université Paris-Saclay (ComUE), 2018. http://www.theses.fr/2018SACLX122/document.
Full textAccording to the stakeholders’ theory, Corporate Social Responsibly is the firm’s response to increasing pressure from employees, shareholders, communities, environmental NGOs or regulators to consider the social and environmental consequences of their business activity. What is at stake, is not only a compensation of negative externalities but the adaptation and the participation of firms to a sustainable growth. In that sense, CSR is not just about being efficient but being the best and push firms to be proactive and go beyond legal requirements. But how manage objectives so various and even opposite? While firms start to integrate CSR into their global business strategy, at the top of the decision-making process, corporate governance appears to be the missing link to join economic, environmental and social objectives. This dissertation provides empirical and theoretical evidences of the determining factors involved at the high level of firms’ governance, from the board of directors to the CEO. After an introduction chapter, chapter 2 investigates the link between board composition and integrated CSR strategies. Adopted in 2011, the law targets listed firms and brought about the entrance of new directors, more likely to be women and younger than prior directors. However, we do not find evidence that this diversity is correlated to financial or extra-financial performance. For this chapter, we use a panel composed of French listed companies (SBF120 index) over the 2009-2015 period. If director’s characteristics are involved at the top of the decision making-process, the execution of the strategy and management of the firm is delegated to the CEO. Using variable pay, compensation part determined by performance objectives, the board aligns the CEO’s interests with his own interests. Chapter 3 shows evidence of the effectiveness of CSR based compensation part, labelled under the term “CSR contracting”. We show that the impact of such compensation depends on the governance structure. For firms who focus on shareholder, CSR contracting is more likely to have a negative impact on financial performance and no impact on extra-financial performance. On the contrary, for firms with a stakeholder model of governance, we show that CSR contracting is effective and have a positive impact on the environmental and social performance without impacting the economic results. This empirical work is conducted on a worldwide dataset with 3500 firms over the 2006-2015 period. Chapter 4 provides a theoretical framework to understand the role of governance factor on the efficiency of incentives. We develop a model based on Che et Yoo (2001) model to study the influence of compensation among a team of two managers who have to work on a CSR task. We determine the optimal compensation between three compensation mixes: both agents receive monetary compensations, both agents receive external rewards from their environment, one agent receives monetary compensation and the other receives an external reward. We show that the choice of the optimal compensation scheme depends on the environment outside the firm, i.e. the level of the exogenous reward, and the environment inside the firm through the level of the interdependence between the managers' decisions which corresponds to the capacity of the firm to create cooperation between the agents. Then, using evidence from executive compensation, we apply this model to the relationship between the CEO and the board of directors and find that the adoption of monetary incentives for CSR tasks is more suitable for firms with a high decisional interdependence than for firms with a lower interdependence. In conclusion, from directors’ characteristics to the overall governance organisation, we retrace the link between corporate governance and CSR integrated strategies; a link who could go beyond firm frontiers and include industry ties and peer effects
Ndowora, Nyari. "The relationship between Corporate Social Responsibility Drivers and Corporate Social Responsibility Maturity levels." Diss., University of Pretoria, 2015. http://hdl.handle.net/2263/52275.
Full textMini-disseration (MBA)--University of Pretoria, 2015.
nk2016
Gordon Institute of Business Science (GIBS)
MBA
Unrestricted
Venemyr, Henrik, and Per Johan Ericson. "Corporate Social Responsibility : whose responsibility is it?" Thesis, Jönköping University, JIBS, Business Administration, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-475.
Full textIntroduction: The society is becoming more aware of the importance of corporate social responsibility (CSR) work. CSR has also be-come a competitive tool in order to reach out to potential cus-tomers. There are also many definitions of what CSR actually means. These are things that makes it interesting to find out how multinational corporations, who has a lot of power, per-ceive and work with CSR, as well as what can be done to make corporations work more with CSR.
Purpose: The purpose of this thesis is to describe what CSR as a con-cept means, whose responsibility it is, as well as why corpora-tions work with it. We also intend to find out what it takes to make CSR a more prevailing and decisive instrument for cor-porations?
Method: We conducted six unstructed interviews with multinational corporations in Sweden.
Conclusion: Today the phenomena of CSR has no unified definition, this is why we believe that a definition that is precise in describing what CSR is can be useful. We think that transparency is something important since information provided to the pub-lic, provides consumers and stakeholders with power to make information based investment, and purchase decisions. We have also concluded that we think that the most important factor in driving the CSR work forward and making it grow in size, is to make consumers reward the corporations that per-form well in their CSR activities.
Lenger, Katarina, and Johanna Thorpert. "Corporate Social Responsibility : ett marknadsföringsverktyg?" Thesis, Halmstad University, School of Business and Engineering (SET), 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-3163.
Full textCorporate Social Responsibility (CSR) is the act of taking social responsibility above what you need to do as a corporation. It can be of social, ethical or environmental character, for example an engagement in a local school or a voluntary reduction of pollution within the business buildings. There is no global standard concerning CSR, thus creating a definition gap where organisations are free to create their own definitions of the subject. This is in turn generating validity problems. Some companies are forced to behave as responsible corporate citizens by external pressure groups, for example by negative media attention. Others, though they are not as numerous, choose to implement CSR voluntary. An absolute model of CSR does not exist, since CSR is a concept with many different definitions. There are however two extreme schools that tries to explain CSR. Some argue that CSR is in the interest of all stakeholders, while others claim that CSR is a distraction from the shareholders interest. We have selected three models in order to give an overall picture. These will not however be used to validate the reality.
We argue in our thesis that CSR can be used as a tool within the area of reputation marketing. The purpose is therefore to research this argument with accurate research methods. We conducted a qualitative survey, with a company within the business to business service sector in Sweden, and compared it with a quantitative survey amongst the company’s clients, combined with existing theories concerning CSR as a concept. This is done in order to see whether CSR has made an impact upon the clients’ selection process, whilst choosing service providers.
Our findings show that there are other, more pressing interest areas that are important for the customers within this sector of business. But as pointed out by the service company itself, CSR is not doing any harm to the company, and in the long run, the overall trend is an increase in CSR-associated activities throughout the business environment.
Shamoun, Devan, and Jelena Kokosar. "Corporate Social Responsibility : Inom bankverksamhet." Thesis, Södertörns högskola, Institutionen för ekonomi och företagande, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-17783.
Full textGustafsson, 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.
Full textStepanenko, Ievgeniia. "Corporate Social Responsibility in Ukraine." Thesis, KTH, Fastigheter och byggande, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-102383.
Full textOsman, Anas, and Hedib Sulejmanovic. "Corporate Social Responsibility inom finansbranschen." Thesis, Högskolan Kristianstad, Sektionen för hälsa och samhälle, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-10807.
Full textBackground and problem: Environmental- and social responsibilities are the issues that the public increasingly demands on businesses. According to studies, it turns out that the financial sectors disinterest in ethical and environmental questions damages public confidence in the financial industry. Meanwhile, it turns out that the financial sector has increased publication of Corporate Social Responsibility. Purpose: The purpose of this paper is to gain a deeper understanding of how the financial sector fulfills a social responsibility. We also want to examine how actors in the financial industry go about to act responsibly. Method: To collect the information, we have used interviews. We investigated the sustainability reports and then followed it up with interviews with a CSR manager at the respective institutions. Conclusion: Through the investigation, we concluded that financial institutions comply with the requirements imposed on companies to fulfill a social responsibility, whether it is through statutory regulations or ethical standards and values. It, however, can choose to follow and to what degree, is the ethical norms and values as defined by various international guidelines. The survey also showed that the surveyed financial institutions conceptualize CSR by striving to achieve sustainable funding. Financial institutions have an identical mindset of sustainable funding, the largest can influence through its lending activities is a starting point that unites institutes. They believe that this leads to greater accountability and that the business complies with sustainable development.
Curbach, Janina. "Die Corporate-social-responsibility-Bewegung." Wiesbaden VS, Verl. für Sozialwiss, 2008. http://d-nb.info/99113740X/04.
Full textAlsaadi, Abdullah Mansour. "Essays on corporate social responsibility." Thesis, Bangor University, 2015. https://research.bangor.ac.uk/portal/en/theses/essays-on-corporate-social-responsibility(32940638-812b-4962-9574-7522af3680cb).html.
Full textBonsu, Samuel. "Corporate Social Responsibility Implementation Framework." ScholarWorks, 2018. https://scholarworks.waldenu.edu/dissertations/5305.
Full textKleinrichert, 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.
Full textJackson, Chad Allan. "Corporate social responsibility training : exploring the antecedents to corporate social entrepreneurship." Diss., Kansas State University, 2014. http://hdl.handle.net/2097/17567.
Full textDepartment of Educational Leadership
Jeffrey T. Zacharakis
Leaders of organizations are becoming more aware of their company’s potential adverse impact on society and are facing added pressure from stakeholders to find ways to mitigate this impact (Lancey, Cooper, Hayward, & Neuberger, 2010). The field of adult education, through its history in human resource development and social responsibility, can directly influence an organization’s corporate social responsibility strategy and thus its impact on society (Garavan, Heraty, Rock, & Dalton, 2010). This study aims to provide insight into the relationship between socially conscious human resource development training programs and the recommendation of new corporate social responsibility ideas for the organization. Furthermore, as many organizations are increasingly using entrepreneurial approaches to enhance their corporate social responsibility strategies (Austin, Leonard, Reficco, & Wei-Skiller, 2006), this study explores the relationship between entrepreneurial and social organizational antecedents perceived by 152 company managers and the development of new corporate social responsibility ideas for the organization. This research utilizes exploratory factor analysis and multiple regression to analyze the results of an online survey. The results of the analysis indicated that a statistically significant relationship existed between the number of socially conscious human resource development training programs attended and the recommendation of new corporate social responsibility ideas. Additionally, this research indicated that a manager’s perception of the level of social proactiveness in a firm is a significant organizational antecedent that correlates with the recommendation of new corporate social responsibility ideas.
Bissen, Sholpan. "Corporate Social Responsibility in Retail Banking." St. Gallen, 2009. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/05612007001/$FILE/05612007001.pdf.
Full textDuran, 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.
Full textBackground: 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.
Axell, Sandra, and Minéa Rudin. "Corporate Social Responsibility som varumärkesbyggande verktyg." Thesis, Stockholm University, School of Business, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-6383.
Full textBakgrund: Debatten om Corporate Social Responsibility (CSR) har pågått i över 40 år och har under de senaste åren blivit allt mer aktuell även i Sverige. Detta till följd av dels de ökade krav som medarbetare och konsumenter ställer på företagen och dels på grund av en ökande internationalisering, en snabbare informationsspridning och ett hårdare företagsklimat. Idag finns flera exempel på företag som kompletterar målet om att maximera vinsten med ett mål om socialt ansvarstagande. Samtidigt strävar dagens marknadsförare i allt större utsträckning efter att skapa holistiska marknadsförings-aktiviteter, med syfte att bygga ett starkt varumärke som kan skapa konkurrensfördelar. Syfte: Denna uppsats har till syfte att öka förståelsen för CSR:s påverkan på ett företags varumärke. Detta genom att fokusera undersökningen på hur CSR påverkar ett varumärkes identitet och dess betydelse i handeln Business to Business. I uppsatsen vill vi visa på vad som är viktigt att fokusera på vid genomförandet av CSR-aktiviteter. Undersökningen: I vår undersökning har vi genomfört fallstudier av två företag, Santa Maria och Chiquita. Detta har kompletterats med intervjuer av nyckelpersoner på några av Sveriges största butikskedjor inom dagligvaruhandeln. Detta för att undersöka deras relation till de två undersökta företagen och synen på deras CSR-strategier. Slutsats: Utifrån den insamlade sekundärdatan och de genomförda intervjuerna har det framkommit att det finns en positiv inverkan på varumärken om CSR-arbetet är implementerat, kommunicerat och kopplat till affärsverksamheten. Studien har även visat att CSR-strategin måste tilltala företagets intressenter för att företaget ska kunna skapa sig konkurrensfördelar gentemot de andra aktörerna på marknaden. Nyckelord: CSR, varumärken, Business to Business, dagligvaruhandeln.
Hildebrand, Anna, and Anna Schmidt. "Corporate Social Responsibility som varumärkesstärkande aktivitet?" Thesis, Uppsala University, Department of Business Studies, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-88429.
Full textPå en konkurrenskraftig marknad är det viktigt för företag att differentiera sig genom ett starkt varumärke. Genom att vara en ”god medborgare” i form av Corporate Social Responsibility, CSR, kan företagstärka relationen mellan kund och företag och på så sett varumärket. CSR innebär att företag på frivillig grund integrerar sociala och miljömässiga hänsyn i sin verksamhet och i sin samverkan med intressenterna, utöver vad lagen kräver. Syftet med uppsatsen är att redogöra för hur företag arbetar med CSR och vidare diskutera vad som stärker ett varumärke, för att sedan klargöra om och hur företagens CSR-arbete kan definieras som varumärkesstärkande. CSR-arbetet kan delas in i Lantos tre kategorier etiskt, strategiskt och altruistiskt och enligt resultatet i uppsatsen kan endast strategisk CSR ses som varumärkesstärkande. Drivkraften bakom engagemanget i CSR-frågor ses antingen som ett business case eller som ett ethics case. Strategisk CSR är snarlik business case då den ekonomiska vinningen är syftet med handlingen. Vid altruistisk CSR och ethics case är det istället viljan att göra ”det rätta” som är syftet. Allt CSR-arbete som på något sätt kommuniceras till företagets intressenter ses indirekt som varumärkesstärkande då arbetet skapar tillit och förtroende för varumärket. Då nästan allt arbete med CSR kommuniceras på något sätt, antingen externt på hemsidor och genom rapporter eller internt till medarbetare, är det varumärkesstärkande enligt teorier om hur ett varumärke stärks.
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.
Full textJancevski, Alexander, and Jennie Vilbertsson. "Corporate Social Responsibility i svenska textilföretag." Thesis, Högskolan i Halmstad, Sektionen för ekonomi och teknik (SET), 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-17836.
Full textDahlin, Marcus, and Winston Spångberg. "Corporate Social Responsibility : i finanskrisens farvatten." Thesis, Linnéuniversitetet, Ekonomihögskolan, ELNU, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-21252.
Full textDam, Lammertjan. "Corporate social responsibility and financial markets." [S.l. : Groningen : s.n. ; University Library of Groningen] [Host], 2008. http://irs.ub.rug.nl/ppn/306091232.
Full textHarold, Victoria. "Corporate social responsibility : en aktiebolagsrättslig angelägenhet?" Thesis, Stockholms universitet, Juridiska institutionen, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-120789.
Full textNilsson, Daniel. "Corporate Social Responsibility : What to do?" Thesis, Högskolan Kristianstad, Sektionen för hälsa och samhälle, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-14763.
Full textBienkowska, Susann, and Malin Churchill. "Corporate Social Responsibility, a Necessary Charity?" Thesis, Högskolan i Halmstad, Sektionen för ekonomi och teknik (SET), 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-26162.
Full textSjöström, Emma. "Shareholder influence on corporate social responsibility." Doctoral thesis, Handelshögskolan i Stockholm, Marknadsföring, Distributionsekonomi och Industriell Dynamik (D), 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hhs:diva-432.
Full textDiss. Stockholm : Handelshögskolan, 2009 Sammanfattning jämte 6 uppsatser
Wei, Jiaying. "Corporate social responsibility and shareholder activism." Thesis, Cergy-Pontoise, Ecole supérieure des sciences économiques et commerciales, 2018. http://www.theses.fr/2018ESEC0007/document.
Full textMotivated by papers and recent talks on monetary values versus social values, I have great interest in studying how social values or corporate social responsibility (“CSR”) could impact firm values. Recent studies have shown that there are mainly three potential channels, through which CSR affects firm value. Firstly, employees help create firm value. Employee welfare is part of CSR (measured by MSCI ESG KLD Statistics, known as KLD scores), and employee satisfaction improves firm value shown by positive long-term abnormal stock market returns. (eg. Edmans 2011) Secondly, customers strongly link to firm value. Product quality and safety are part of CSR, and product characteristics are the main reasons directly linked to customer purchasing decisions, especially for firms in manufacturing and retail industries. Moreover, part of the customers may be socially conscious and are sensitive to firms’ actions towards environmental, community or human rights issues. They may form updated opinion of the firm based on their CSR activities and thus influence their purchasing decisions. Papers find that firms with more customer awareness benefit more from CSR. (eg. Servaes and Tamayo 2013) Thirdly, investors are associated with firm value. Investors, especially socially-conscious investors help discipline the firms’ CSR activities. Shareholder proposal is one good venue where they raise their voice and engage in the firms. Investors could use exit strategy to sell their shares, and changes in investment flows could affect firms’ value. (eg. Bialkowski & Starks 2016) The third channel, investors’ engagements in CSR issues in the firm and their association with firm value implications, as well as the related SRI investment performance are the main focus of this dissertation
Pinto, Karen Esteves Fernandes. "Corporate social responsibility in Brazilian multinationals." Universidade de São Paulo, 2017. http://www.teses.usp.br/teses/disponiveis/12/12139/tde-19062017-153522/.
Full textO objetivo deste estudo é analisar a relação existente entre multinacionais brasileiras e Responsabilidade Socioambiental Corporativa (RSC). A fundamentação teórica proporciona informações relevantes sobre RSC e inovação para sustentabilidade, ambos os temas são a base para o desenvolvimento de hipóteses. Para a coleta de dados, uma survey eletrônica foi enviada para multinacionais brasileiras que atuam em diversos segmentos e indústrias; 60 questionários válidos foram obtidos. Para analisar os dados, o procedimento de análise multivariada foi aplicado, o qual envolveu os procedimentos de correlação canônica e regressão linear múltipla. A análise descritiva indica que a maior parte das multinacionais brasileiras está sediada na região sudeste, especialmente no Estado de São Paulo. Os resultados da análise multivariada foram suficientes para sustentar cinco hipóteses: existe, então, uma correlação positiva entre os constructos; i) diretrizes para multinacionais (definidas por órgão internacional - OECD - e enfatizadas por pesquisadores) e o cumprimento de regulamentações socioambientais; ii) diretrizes para multinacionais e RSC como estratégia de diferenciação; iii) o cumprimento de regulamentações socioambientais e RSC como estratégia diferenciação; iv) adoção de práticas de inovação para sustentabilidade e diretrizes para multinacionais; e v) práticas de inovação para sustentabilidade e o cumprimento de regulamentações socioambientais. Não houve suporte empírico para a hipótese que previa uma correlação positiva entre práticas de inovação para sustentabilidade e RSC como estratégia de diferenciação.
Marta, André Filipe Ferreira Santa. "Tax avoidance and corporate social responsibility." Master's thesis, Instituto Superior de Economia e Gestão, 2018. http://hdl.handle.net/10400.5/17163.
Full textEsta tese visa entender se existe uma conexão entre planeamento fiscal corporativo e responsabilidade social corporativa (RSC). Utilizamos uma amostra composta por 4.453 observações de 914 firmas americanas na NYSE e NASDAQ, entre 2002 e 2016. No geral, não encontramos evidências estatísticas de uma associação entre planeamento fiscal corporativa e responsabilidade social corporativa. No entanto, através de uma regressão por quantis, encontramos evidências estatísticas de uma relação entre planeamento fiscal corporativo e RSC em níveis mais altos de RSC, consistente com a teoria da gestão de risco (Godfrey et al. 2009, Larrinaga et al., 2008). Os nossos resultados fornecem uma visão diferente da literatura, sugerindo que as empresas que usam mais atividades de RSC acabam por praticar mais planeamento fiscal por ajudar numa mitigação do risco de possivelmente serem auditadas e com sanções regulatórias, bem como má reputação proveniente da imprensa e do escrutínio do público.
This study aims to understand if there is a relationship between company?s corporate tax avoidance and corporate social responsibility (CSR). The sample comprises 4,453 firm-year observations from 914 US-listed companies in the NYSE and NASDAQ, between 2002 and 2016. Overall, we do not find a statistical support for an association between corporate tax avoidance and corporate social responsibility. However, corporate tax avoidance appears to be positively associated with CSR for firms engaged in higher levels of corporate corporate social responsibility, which is consistent with risk management theory (Godfrey et al. 2009, Larrinaga et al., 2008). Our results provide a different insight to the literature, suggesting that firms that have more socially responsible activities tend to be also more tax avoidant because it helps in mitigating the risk of possibly being audited and having regulatory sanctions, as well as bad reputation from bad press and public scrutiny.
info:eu-repo/semantics/publishedVersion
Achua, J. K. "Corporate social responsibility in Nigerian banks." Thesis, Українська академія банківської справи Національного банку України, 2007. http://essuir.sumdu.edu.ua/handle/123456789/60428.
Full textNigerian banks are now being driven by advanced competition brought about by globalization and deregulation of financial services, privatization of formerly public banks, astronomical development in information technology, among others, to render services according to cost-benefit criteria.
Nashchekina, Olga N., and Igor V. Timoshenkov. "Instrumental Approach to Corporate Social Responsibility." Thesis, НТУ "ХПІ", 2018. http://repository.kpi.kharkov.ua/handle/KhPI-Press/37741.
Full textSamaniego, Ponce Ernest. "Analytics for strategic corporate social responsibility." Thesis, Massachusetts Institute of Technology, 2020. https://hdl.handle.net/1721.1/127073.
Full textCataloged from the official PDF of thesis.
Includes bibliographical references (pages 27-28).
Often organized as disconnected philanthropic activities independent from core corporate strategy, the potential that Corporate Social Responsibility (CSR) can play in gaining competitive advantage for firms have largely been untapped. One of the challenges in unlocking the strategic advantages of CSR lies in measuring results and connecting outcomes to key business priorities. The application of data analytics can support CSR practitioners in overcoming this challenge. By adopting CSR analytics, practitioners can more transparently measure the impact of their activities, identify underlying relationships with business goals, and utilize data to make strategic choices that contribute to corporate strategy. This research focuses on the case of Wayfair, one of the largest e-commerce companies in the world. In support of the firm's corporate goal of improving human resource outcomes, analytics strategies have been developed to describe, predict, and prescribe CSR interventions. These strategies impact the five dimensions of employee engagement: employee satisfaction, employee identification, employee commitment, and employee loyalty. This research study aims to encourage firms to increase focus and investments on the adoption of analytics in CSR. By doing so, firms can achieve business goals and contribute to sustainable development.
by Ponce Ernest Samaniego.
S.M. in Management Studies
S.M.inManagementStudies Massachusetts Institute of Technology, Sloan School of Management
Onor, Nta Ojang. "Should companies pursue corporate social responsibility?" Master's thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/4528.
Full textŠimčíková, Eunika. "Aktuálne trendy v Corporate Social Responsibility." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-82016.
Full textRybářová, Vendula. "Corporate Social Responsibility v bankovním sektoru." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-192453.
Full textKeclík, Jakub. "Corporate Social Responsibility profesionálních fotbalových klubů." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-201777.
Full textBillias, Maria Alexandra. "Corporate Social Responsibility in Latin America." Thesis, The University of Arizona, 2011. http://hdl.handle.net/10150/144179.
Full textHuang, Ting-Wei, and 黃亭瑋. "Corporate Social Responsibility and Optimal Research and Development, corporate social responsibility." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/md8yf4.
Full text國立中央大學
經濟學系
106
In this paper, we analyze the impact of the firms and society, whether the firms pay attention to corporate social responsibility (CSR) when the government taxation for environmental. Assume there are two firms in a Cournot Competition. We use three situation to compare pollution prevention and research, output, firm effectiveness and social welfare. We show when the unit pollution is small, the more the firm pays attention to CSR, the higher the optimal research and output, but the greater the impact on the unit pollution. Therefore, when the pollution exceeds a certain range, the more the firms pay more attention to the CSR, the lower the optimal research and output, and the less the firms who pay more attention to the environment, the better the optimal research and t output. After generalizing this model, we found when the unit pollution is small, in the environmental tax increases, the more manufacturers pay attention to CSR, the better social welfare will be. The power that the firms attach importance to the CSR have similar effects with the government's environmental tax. If the government can conduct the firms to CSR activities through standardization and better promotion, it will be able to make up the difficulty of government environmental tax.
Shih, Yuan-Hsin, and 史元馨. "Corruption and Corporate Social Responsibility: International EvidenceCorruption and Corporate Social Responsibility-International EvidenceCorruption and Corporate Social Responsibility-International EvidenceCorruption and Corporate Social Responsibi." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/36088664545737010056.
Full text國立臺北大學
合作經濟學系
95
In the past, enterprises were expected to maximum profits. As time goes on, enterprises are now expected to account for all aspects of their performance – not just their financial results, but their social performance. Today, enterprises operate in an environment where their contacts with governments are critically frequent and complex, and the locally political environment will influence if they use CSR-based strategies or not. When corporations are in an environment of critical corruption, will they avoid CSR and bribe the officers? Will they use CSR-based strategies to reduce the degree of corruption? Or are corruption and CSR irrelevant with each other? This study uses cross-country data to discuss the relationship between corruption and CSR. Further, it also analyzes this relationship from the aspects of cultures, histories, institutions, finance and macroeconomics. The results show that corruption and CSR are correlated significantly, but different results are found in different industries. Such results imply that corporations not only passively make decisions according to the business environment, but also improve the commercial ecology through engaging in CSR activities, to reduce the level of corruption in a country.
Lai, Yu-Chieh, and 賴育絜. "The Impact of Corporate Social Responsibility Governance on Corporate Social Responsibility Performance." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/6b5755.
Full text國立中央大學
會計研究所
107
In recent years, corporate social responsibility (CSR) has become an important issue due to the occurrences of corporate frauds and scandal. Most literature discusses the impact of corporate governance on corporate social responsibility performance. This article specifically addresses the impact of corporate social responsibility governance on corporate social responsibility performance. The sample of this study was selected from 2014 to 2017 and met the requirements of the mandatory disclosure requirements of the “Working Methods for the Preparation and Reporting of Corporate Social Responsibility Reports of Listed Companies” on the Taiwan Stock Exchange. In total, 1084 enterprises were selected as samples. The results of the study show that the companies with a CSR committee have better CSR performance. Besides, compared with companies without CSR committee, regardless the chairman of the committee is the board director or not, the company will have better CSR governance and then have a positive impact on CSR performance.
ZHANG, YA–CHUN, and 張雅君. "Corporate Social Responsibility and Corporate Image." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/32657407455941178308.
Full text康寧大學
企業管理研究所
103
Faced with a rapid changing environment, in order to ensure sustainable management, a business must fulfill its corporate social responsibilities and establish its corporate image to enhance its market competitiveness. The study focuses on domestic enterprises to propose ways to assess CSR strategies and examine the influential factors of CSR strategy. According to the findings of the study, the higher the consumers’ cognition of the CSR, the greater the positive influence it will have on corporate image. Conversely, the lower the consumers’ cognition of the CSR, the lesser the positive influence it will have on the corporate image. In addition, corporate image also exerts a positive influence on the consumers’ willingness to buy, but the consumers’ cognition of CSR has no direct impact on willingness to buy. Of the various constructs of CSR, economic responsibility has the greatest influence on corporate image; therefore, these are key factors to be taken into consideration when fulfilling corporate social responsibilities.
Liu, Chiang Pao, and 劉江抱. "CPA's Corporate Social Responsibility." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/12798425462895953766.
Full text國立政治大學
經營管理碩士學程(EMBA)
104
On the evening of 13 November 2015 the terrorist attacks occurred in Paris shocked the world; however, the 2015 United Nations Climate Change Conference which includes members from 195 countries in the following month might pose greater impact on the existence of all humans. Despite the Legal Validity of the agreement of the conference, 2015 is the hottest year in the history according to the latest report. The average global temperatures have recorded a rise of one degree Celsius for the first time. The natural disaster such as blizzard, heavy snow, drought and flood and be seen everywhere around the world. Hence, some scientists even warn that if the temperature raises two more degrees Celsius than the industrial revolution, it would be disastrous for the earth. To fight against the climate change, it takes every country to devote their political involvement, budget, and supports from the business community. It is reported that numerous noted enterprise including Google, Apple, Facebook, Coca-Cola, GM, and IBM have signed the Paris Declaration on Climate Action to support the Paris climate summit envisioning a future of Low-carbon and sustainability. CPA firm might not have greater influence than bigger enterprise; yet, everyone including you and me could become the accomplice of global warming. Every enterprise and individual should think how to save the earth and take their responsibility to achieve the sustainability of this society. With this thesis, I attempt to discuss how CPAs can employ their professionalism traits to help enterprise with professional of Corporate Social Responsibility report and related assurance. Accountants as an enterprise also have its responsibility for the society and the issue of sustainability. I hope all accountants can join us and devote to all mankind.
Sayekti, Yosefa. "Corporate social responsibility disclosures :." 1994. http://arrow.unisa.edu.au:8081/1959.8/84547.
Full textKnížová, Kristýna. "Proměny Corporate Social Responsibility." Master's thesis, 2014. http://www.nusl.cz/ntk/nusl-340894.
Full textChen, Tai-Yu, and 陳泰諭. "Social Trust and Corporate Social Responsibility." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/t8a7nj.
Full text國立臺灣大學
財務金融學研究所
106
This paper mainly examines the relation between the level of trust in a country and firms’ performance of corporate social responsibility activities. The shareholder value maximization view predicts that firms located in countries with less trusting societies will engage in more CSR activities. The agency view predicts that managers of firms in countries with high levels of social trust will engage in more CSR activities at the expense of shareholders. Using data from the ASSET4 ESG database in Datastream and the World Values Survey database, we find evidence in favor of the shareholder value maximization explanation for the relation between trust and CSR. In addition, we find that in countries with low disclosure of related-party transactions or low corporate transparency, there exists a positive relation between trust and CSR. Overall, our results highlight the role played by informal institutions in shaping CSR.
ErnestoEscobar, Jose, and 何義華. "Corporate Social Responsibility and Corporate Financial Performance." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/23785108680142769128.
Full text國立成功大學
國際經營管理研究所碩士班
101
This thesis investigates the relationship between corporate social responsibility (CSR) and corporate financial performance (CFP). CSR is measured by an aggregated KLD score from 1998 to 2008. This thesis uses the market based assets and shareholder value framework to build a case for CSR. CFP is measured with both accounting based and market based financial measurements. The Fama-French three factor model is used to derive the numbers for abnormal return, idiosyncratic risk and systematic risk. In order to assess the relationship between CSR and CFP, a hierarchical multiple regression with a one year lag on the independent variable is used. The results show a U-shaped relationship between CSR and the accounting based financial measurements. Only Tobin’s Q shows an inverse U-shaped relationship. However, both results indicate that there is a threshold. The presence of CSR concurs with previous studies that it lowers idiosyncratic risk. However, it has no effect on systematic risk. In addition, higher association with CSR also yields lower abnormal return. The relationship between abnormal return and CSR may help explain the inverse U-shaped relationship between CSR and Tobin’s Q. At the peak of the inverse U, firms still enjoy many benefits from CSR and are less affected by lower return.
Wang, Jhih-Yong, and 王智勇. "Corporate Social Responsibility and Corporate Performance Correlation." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/92343575252652391088.
Full text大葉大學
會計資訊學系碩士班
102
Due to the financial tsunami in 2008, began to develop Corporate governance. In recent years, all sorts of bad behavior was revealed about the business, and environmental awareness is gradually being taken seriously, companies began to realize that in the pursuit of profits, must take responsibility for society and the environment, best corporate citizen role, in order to create sustainable competitive advantage. So, this study examines the relationship between corporate social responsibility and firm performance. Original sample is selected from the award-winning companies of Excellence in Corporate Social Responsibility over the period from 2009 to 2012. The empirical finding shows that: (1) Corporate Social Responsibility winning business, its corporate social responsibility into its financial performance has a significant positive impact on the; (2) Corporate social responsibility into non-financial performance can bring good results for the hypothesis was not supported.
Barnea, Amir. "Essays on corporate social responsibility." Thesis, 2005. http://hdl.handle.net/2429/17339.
Full textBusiness, Sauder School of
Finance, Division of
Graduate
HUNG, Feng-Erh, and 洪鳳兒. "Corporate Social Responsibility-Employee Oriented." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/86467456043484864039.
Full text國立中山大學
國際經營管理碩士班
101
Corporate Social Responsibility has become an important global issue, and it’s also one of the factors to elevate corporate competitiveness. In order to connect with world, Taiwanese enterprises are not just make profits, but also implement environmental protection, corporate governance, social care, internal management and employee care. This research focuses on how corporate satisfy the demand of employee to improve employee working performance, therefore, create a higher value and competitiveness of enterprises. This research is a qualitative study undertaken by means of case study and interview, two high-tech manufacturing and four service industries. According to the case analyses, the summaries of findings are as follows: 1. Internal promotion system of enterprises is more clearly, is more able to affect the working attitude of employee, elevate employee productivities; it shows a positive effect on the operating performance and increase the corporate competitiveness. 2. When enterprises are willing to invest talents, it represents that enterprises have abilities to cultivate and attract talents, and employees also increase centripetal force, it produces a positive effect on corporate competitiveness. 3. The larger scale of the enterprise, the more the importance of internal instructors’ training to improve operational performance and organizational ability which have a positive effect on the corporate competitiveness. 4. Enterprises put more emphasis on health care of employee; it will reduce employee absenteeism and increase operational performance and organizational abilities which have a positive effect on the corporate competitiveness. 5. Enterprises implement corporate social responsibility and pay more attentions to social care to provide customer-oriented product and service quality; it can elevate corporate competitiveness.
Lee, I.-Ching, and 李奕靜. "Strategic Motivation of Corporate Social Responsibility and Corporate Social Performance: Evidence from Taiwanese Companies of Mandatory Corporate Social Responsibility Reporting." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/81346280139111264703.
Full text國立中央大學
會計研究所
105
The Taiwan Stock Exchange Corporation (TWSE) announced that specified listed companies would start mandatory corporate social responsibility (CSR) reporting annually from 2015. These include companies from the food processing, financial and chemical sectors, as well as companies which have over 50 percent of their total revenue coming from food and beverage businesses; large enterprises with paid-in capital no less then NT$10 billion also need to comply. That certain listed companies are this research’s sample. This research mainly investigates the relationship between managers’ strategic motivations of corporate social responsibility (CSR) and corporate social performance (CSP). Overall, the results show that managers’ strategic motivations of corporate social responsibility and corporate social performance next year are positively related. In terms of environmental and social CSR, the managers’ strategic motivations are stronger, the environmental and social CSP in the future is better.