Dissertations / Theses: '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.

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Bakgrund: Allt fler företag har idag erkänt betydelsen av att ta ett ökat samhällsansvar, Corporate Social Responsibility (CSR), samt att regelbundet kommunicera arbetet med deras intressenter. Då CSR saknar en enhetlig definition och därmed också en enhetlig modell att arbeta efter, skapar det emellertid oklarheter vad arbetet ska leda till. CSR kan då omfamnas av företag som enbart ser arbetet som ett PR-trick och gör symboliska handlingar för att utåt sett uppfattas som goda samhällsmedborgare. Det kan därför ifrågasättas hur väl CSR-arbetet integreras i kärnverksamheten. Det har dock kommit allt fler lagkrav och standarder inom området, vilket potentiellt kan skapa en tydligare ram men även ett annat synsätt. Syfte: Denna studie har som syfte att få en ökad förståelse över CSR som begrepp för att sedan se hur företagen arbetar för att integrera CSR i kärnverksamheten och varför. Studien ser även till påverkan av ökad reglering, för att se om företags syn på CSR har förändrats. Metod: Studien har huvudsakligen en kvalitativ forskningsstrategi med en deduktiv ansats då studien tar avstamp i tidigare studier. De företag som studerats är Lammhult Design Group AB och Electra AB. Som datainsamlingsmetod har det genomförts semistrukturerade intervjuer med ansvariga personer, men det har även skickats ut en medarbetarundersökning i form av en enkät. I studien har jag dessutom inhämtat information från fallföretagens hemsidor samt års- och hållbarhetsredovisningar. Resultat och slutsats: Det är inte lika viktigt att finna en enhetlig definition av CSR i dagens samhälle. CSR som begrepp har dessutom allt mer kommit att ersättas av hållbarhet som anses vara ett vidare begrepp. Vidare är det en långsam process att integrera CSR i kärnverksamheten, där intern CSR-röst, utbildning, rutiner och information är av särskild vikt. Genom att ha ett hållbarhetsarbete i framkant och se det som värdeskapande kan företag undvika påtryckning vid potentiella händelser såsom lagkrav.
Background: 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.

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Guidoux, Aymeric. "Corporate Governance and Corporate Social Responsibility." Thesis, Université Paris-Saclay (ComUE), 2018. http://www.theses.fr/2018SACLX122/document.

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Selon la théorie des parties prenantes, la Responsabilité Sociétal de l’Entreprise (RSE) est la réponse donnée par les entreprises à la pression croissantes des employées, actionnaires, communautés locales, ONG environnementales ou régulateurs afin de prendre en compte les impacts environnementaux et sociaux de leurs activités. L’enjeu n’est pas une simple compensation des externalités négatives mais une transformation des entreprises pour permettre une croissance durable. Ainsi, la RSE pousse les entreprises à être proactive et à dépasser les attentes règlementaires. Cependant, comment réussir à concilier des objectifs si différents voire opposés ? Alors que de plus en plus d’entreprises intègrent la RSE au cœur de leurs stratégies, les processus de gouvernance semblent être le chainon manquant pour réunir performance économique, sociale et environnementale. Cette thèse présente des arguments empiriques et théoriques de l’impact de la gouvernance à son plus haut niveau, du conseil d’administration au Directeur Général (DG). Après un chapitre d’introduction, le chapitre 2 analyse le lien entre la composition des conseils d’administrations et l’intégration de la RSE dans la stratégie des entreprises. Il s’appuie sur une loi sur la représentation des femmes dans les conseils d’administrations. Adopté en France en 2011, cette loi a entrainé la nomination de nouveaux administrateurs, majoritairement des femmes plus jeunes que leurs prédécesseurs. Pour autant, ce chapitre montre que l’augmentation de la diversité au sein des conseils n’est pas corrélée à variation de la performance financière et extra-financière. Ce chapitre repose sur l’étude des entreprises du SBF 120 de 2009 à 2015. Cependant, si les caractéristiques des administrateurs sont impliquées dans les processus de décisions, la mise en place des stratégies et le management de l’entreprise est confié au soin du DG. Grâce à un système de rémunération avec part variable, le conseil d’administrations s’applique à aligner les intérêts du DG avec les siens. Le chapitre 3 étudie l’efficacité des rémunérations variables basées sur des critères environnementaux ou sociétaux. Il montre que l’impact de ces « Bonus RSE » dépend du modèle de gouvernance de l’entreprise. Chez les entreprises possédant une gouvernance de type actionnarial, les « Bonus RSE » semble n’avoir qu’un impact négatif sur la performance financière. En revanche, pour les entreprises du type partenarial, ces bonus permettent efficacement l’amélioration des performances extra-financières sans diminuer la performance financière. Cette étude empirique se base sur un panel mondial de 3500 entreprises sur la période 2006-2015. Le chapitre 4 propose un modèle théorique permettant d’analyser l’impact de la nature intrinsèque ou extrinsèque des motivations. Basé sur le modèle principal-agent développé par Che et Yoo (2001), ce chapitre analyse différentes incitations pour une entreprise composée de deux agents travaillant sur une tâche « RSE ». Trois scénarios sont étudiés : les deux agents reçoivent une compensation financière, les deux agents sont motivés intrinsèquement, un agent est motivé intrinsèquement et l’autre financièrement. Le modèle montre que le scénario optimal pour le principal dépend du niveau de motivation intrinsèque mais également de l’interdépendance entre les décisions des deux agents. Dans le cas particulier de la rémunération des directeurs d’entreprises, les données empiriques montrent qu’inclure des critères RSE dans la rémunération est plus adapté aux entreprises avec une forte interdépendance décisionnelle. La conclusion retrace le lien qui unit gouvernance et RSE à plusieurs niveaux, et discute de l’implication des réseaux et effets de mimétisme entre entreprise
According 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

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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.

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The need for companies to achieve different outcomes in terms of their vision and goals has resulted in the rise of different drivers of Corporate Social Responsibility (CSR). Due to the differences in these desired outcomes and in some instances lack of sufficient knowledge, companies operate at different maturity levels of CSR. This research was based on the premise that identifying the relationship between CSR drivers and the CSR maturity levels would contribute towards helping to achieve the highest level of maturity while identifying how companies can better understand the concept of CSR as a whole. An exploratory study was undertaken between July 2015 to October 2015 and ten interviews were conducted with company directors, executives or senior managers responsible for sustainability / CSR. Research findings indicate strong, moderate and weak links between CSR drivers and CSR maturity level and these could be used to guide companies that need to move to next level of maturity. Factors such as education and mentoring of companies were identified to be essential for companies in order for them to be driven to a higher CSR maturity level. Matching allocation of funds between the drivers and the desired longterm achievements was found to be essential for achievement of the highest level of maturity level.
Mini-disseration (MBA)--University of Pretoria, 2015.
nk2016
Gordon Institute of Business Science (GIBS)
MBA
Unrestricted

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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.

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Introduction: 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.

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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.

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Corporate 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.

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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.

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Begreppet CSR, Corporate Social Responsibility, har på senare årtionden blivit ett allt viktigare koncept för företag. För att företag ska kunna vara konkurrenskraftiga krävs det idag att man både tar sitt ansvar utifrån det ekonomiska perspektivet och det sociala perspektivet. I och med att begreppet har vuxit har fler och fler företag börjat använda sig utav CSR och börjat integrera det sin verksamhet. Bankerna ser sig själva idag som stora aktörer i samhällets påverkan att sträva framåt. Därför tar man sig an det samhällsansvar som man förväntas att ta av samhällets medborgare för att bankerna ska anses som goda bankaktörer. Detta är det som kännetecknar CSR, Corporate Social Responsibility, d.v.s. att man tar ett socialt ansvar som man inte tjänar något på. Somliga företag använder begreppet “hållbarhet” hellre än CSR. Vårt syfte med uppsatsen är att beskriva och förklara fenomenet CSR inom bankerna och få större insyn vad det innebär fören bankverksamhet samt hur viktigt det är för bankerna att ha CSR i sin verksamhet. För att kunna besvara våra frågeställningar har vi dels samlat in data i form av intervjuer med CSR ansvariga i Handelsbanken och Swedbank samt den fackliga organisationen Finansförbundet. Vi har även hämtat data från litteratur och vetenskapliga artiklar. Bankerna försöker göra egna tolkningar av begreppet CSR. Trots att Swedbank och Handelsbanken väljer att använda två olika begrepp så går det att se att grundtanken är den samma. Det som skiljer sig mellan dessa två banker när det gäller CSR är vilka projekt man väljer att involvera sig i när det kommer till de olika ansvarsområdena. Allmänheten kan även se mer av Swedbanks CSR arbete, som sticker ut lite mer än Handelsbankens.

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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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Stepanenko, Ievgeniia. "Corporate Social Responsibility in Ukraine." Thesis, KTH, Fastigheter och byggande, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-102383.

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The following thesis is a study of development of CSR policies around the world and in Ukraine in particular. Additionally, the purpose is to make suggestions for positive change in a process of CSR implementation by Ukrainian companies and a role of state in promoting responsible business behavior. Corporate Social Responsibility is an emerging concept in Ukrainian business and delay in its establishment can be explained with a number of factors. There is a need in changes to existing management practice, insuring integration of principles, methods and tools of social responsibility in business activities of Ukrainian corporations in order to ensure their competitiveness, achievement of high productivity and profitability. The study has been performed through a literature review of current research and a case study of Ukrainian company CSR policy. The results show that there have been a major improvement in evolution of CSR concept in Ukraine over last few years, but there are still a number of problems to deal with. This thesis can be useful in reviewing last trends in development of CSR in Ukraine and defining challenges and problematic areas.

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Osman, 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.

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Bakgrund och problem: Miljö- och socialt ansvar är frågor som allmänheten allt mer ställer som krav på företagen. Enligt undersökningar så visar det sig att finansbranschens ointresse för etik- och miljöfrågor skadar allmänhetens förtroende till finansbranschen. Samtidigt så visar det sig att finansbranschen har ökat publiceringen av Corporate Social Responsibility. Syfte: Syftet med uppsatsen är att få en fördjupad förståelse för hur finansbranschen tar ett socialt ansvar. Vi vill även undersöka hur aktörer inom finansbranschen går tillväga för att agera ansvarsfullt. Metod: För att samla in information har vi använt oss av kvalitativ metod i form av intervjuer. Vi undersökte hållbarhetsredovisningar för att sedan följa upp det med intervjuer med en CSR ansvarig på respektive institut. Slutsats: Genom undersökningen kom vi fram till att finansinstituten följer de krav som ställs på företagen för att uppfylla ett socialt ansvarstagande, vare sig om det är genom lagstadgade regelverk eller etiska normer och värderingar. Det man dock själv kan välja att följa och till vilken grad, är de etiska normerna och värderingarna som definieras genom olika internationella riktlinjer. Undersökningen visade även att de undersökta finansinstituten konceptualiserar CSR genom att sträva efter att uppnå en hållbar finansiering. Finansinstituten har ett identiskt tankesätt vad gäller hållbar finansiering, att de störst kan påverka genom sin utlåningsverksamhet är en utgångspunkt som enar instituten. De anser att det leder till ett större ansvarstagande samt att verksamheten följer en hållbar utveckling.
Background 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.

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Curbach, Janina. "Die Corporate-social-responsibility-Bewegung." Wiesbaden VS, Verl. für Sozialwiss, 2008. http://d-nb.info/99113740X/04.

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Alsaadi, 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.

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This thesis explores the topical yet contentious issue of Corporate Social Responsibility (CSR). The thesis consists of three empirical essays on CSR. The first essay analyses the association between CSR engagement, vis-a-vis Shariah-compliance, and financial reporting quality. The second essay investigates the relationship between CSR engagement and tax avoidance. The third essay assesses the link between ownership identity and CSR engagement. The first essay examines the association of two forms of ethical principles, i.e., CSR and religion, with the degree of earnings management. Using a large sample of firms domiciled across ten European Union countries for the period between 2003 and 2011, our empirical results show that firms with high CSR scores are less likely to engage in accruals earnings management. On the contrary, inclusion in the Shariah index, which proxies for conformity with religious principles, has the opposite relation with earnings quality. The results also indicate that firms with high CSR ratings and Shariah compliant firms are more likely to use ethical codes as a symbolic management to engage in earnings management and gain organisational legitimacy. Our results are robust to using each main component of the CSR pillars, alternative earnings quality metrics, and the instrumental variable (IV) regression method. Institutional factors, e.g., cultural values and the degree of market liberalization, are also important in determining the link between CSR values, Shariah-compliance, and financial reporting quality. On the whole, the findings suggest that whilst CSR engagement is important in ameliorating managerial ethical behaviour in earnings management, membership of the Shariah index may serve as a legitimacy mechanism so as to be viewed as conforming to stakeholders’ expectations. The second essay investigates the relationship between CSR engagement and tax avoidance. It questions whether socially responsible firms sacrifice profits in order to balance the interests of various stakeholders (by engaging with CSR), or whether firms only engage in CSR when it helps to maximise profits. The essay seeks to empirically examine corporate acts of ‘organised hypocrisy’, where firms claim to champion ethical issues but simultaneously engage in socially irresponsible behaviour; for example, by not paying their fair share of taxes. The analysis is conducted on a sample of firms domiciled in 12 countries for the period of 2005-2011. The empirical results show a positive and significant association between firms’ CSR scores and tax avoidance. This suggests that firms with high CSR scores are more likely to engage in tax avoidance, providing evidence in support the hypothesis of organised hypocrisy. This suggests that a gap exists between corporate talk and action. The results are also consistent with the views of shareholder theory, which suggests that profit maximisation may be the sole social responsibility that firms aim to achieve. The results are robust when using alternative measures of CSR engagement and tax avoidance. Additional analyses using the Heckman two-stage treatment effect approach as well as the IV regression method also yield qualitatively similar results to that of our main model. Furthermore, the home-country corporate governance mechanism, the financial system, as well as the level of industry risk, are important in determining the link between CSR engagement and tax avoidance. The third essay assesses the association between different types of ownership and CSR engagement. It also considers the influence of the institutional landscape within each jurisdiction on the link between ownership identity and CSR engagement. Employing a large sample of firms domiciled across 14 European countries for the period between 2005 and 2012, the empirical results suggest that the proportion of ownership by government and institutional investors is positively and significantly associated with the level of CSR engagement. On the contrary, shareholding by insiders, other firms, and individual investors exerts the opposite effect on CSR engagement. These results are robust when using alternative measures for ownership. In addition, our findings indicate that widely-held firms domiciled in the UK and Ireland have higher degree of CSR engagement in comparison to their counterparts domiciled in other European countries. On the whole, the analysis demonstrates that preference towards CSR engagement is not homogeneous across various types of ownership groups. This may depend on the objectives behind the investment by each group, as well as their respective roles and positions within society.

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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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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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Jackson, Chad Allan. "Corporate social responsibility training : exploring the antecedents to corporate social entrepreneurship." Diss., Kansas State University, 2014. http://hdl.handle.net/2097/17567.

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Doctor of Philosophy
Department 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.

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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.

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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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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.

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Bakgrund: 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.

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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.

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På 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.

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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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Jancevski, 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.

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Dahlin, 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.

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Bakgrund och problem: Finanskrisen hemsökte företag, och påverkade även företags CSR-kommunikationer världen över. Studien har etablerat att det finns alternativa utgångar för företag som kommunicerade ut CSR under finanskrisen. Den ena stigen skildrar CSR-kommunikation i dystert manér, på så sätt att åtagandet bortprioriterades under finanskrisen, medan en annan stig skildrar att CSR-kommunikation användes som ett sätt att dra ekonomiska fördelar. Det kan därmed poneras att finanskrisen har påverkat svenska företags CSR-kommunikationer. En ytterligare annan stig skildrar dock att finanskrisen inte påverkade företags CSR-kommunikationer. Syfte: Studiens syfte är att undersöka om och hur och varför eller varför inte finanskrisen har påverkat CSR-kommunikationer i Sverige, genom att fokusera på indikatorer för CSR och ställa frågor till företagsansvariga. Metod: Studien utgår från en kvantitativ undersökningsmetod, därvid data samlades in genom datoriserad innehållsanalys och webbenkäter. Ett populationsurval med 126 företag verkandes i Stockholmsbörsens Large Cap och Mid Cap studerades. Hypoteser skapades utifrån etablerade teorier, med avsikt att besvara studiens ställda syfte. Slutsatser: Svenska företags CSR-kommunikationer förhöll sig desamma, alternativt ökade smått under finanskrisen. Däremot påverkades inte svenska företags CSR-kommunikationer signifikant av finanskrisen. Webbenkäterna svarade särskilt på varför inte finanskrisen påverkade CSR-kommunikationer i Sverige. Svaren visade tendenser på att svenska företag erfor att det inte fanns affärsmöjligheter att inhämta under finanskrisen. Svenska företag visade dessutom tendenser på att ha CSR-kommunikation som en långsiktig strategisk fråga. Detta kan förklara varför svenska företags CSR-kommunikationer inte bortprioriterades under finanskrisen.

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Dam, 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.

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Harold, 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.

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Nilsson, 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.

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The focal point for this thesis is corporate social responsibility and how it can affect competitive advantage. This study is conducted within the pharmaceutical industry, an industry that is claimed to have a very high level of social responsibility. Thus, understanding what kind of CSR factors that contributes to competitive advantage might be seen as a relevant field of study. The purpose if this study is to explain what kind of social responsibility factors that generates competitive advantage for pharmaceutical companies. The method used in this thesis is a content analysis, where pharmaceutical companies´ social responsibility reports are viewed and where the appearance of certain key words associated with CSR factors were counted. The following CSR factors have been used: human rights, labour practice, environment, fair operating practice, consumer issues and community involvement and development. Findings of this study indicate that consumer issues and community involvement and development are positively related to competitive advantage for pharmaceutical companies. The main limitations of this study are that findings are only applicable for the pharmaceutical industry. Also, since the sample is relatively small (N=25) it might be hard to replicate the findings of this study. This might alter the generalizability ability. The original value of this study is that it is a step towards understanding what kind of CSR factors that contributes to competitive advantage for pharmaceutical companies. Key words: pharmaceutical, CSR, corporate social responsibility, competitive advantage.

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Bienkowska, 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.

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Sjöström, 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.

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How can you use your money to make the world a better place? This research explores how institutional shareholders can use their position of ownership to influence corporations with regards to issues such as human rights, labour conditions, and the environment (otherwise known as CSR). This work, comprised of six separate studies, shows that translation processes, which can bridge the disparate institutional logics of the corporate sector with the logics of the environmental protection and social justice sectors, enables shareholders influence on CSR. This research also introduces the notion that shareholders can act in a capacity of norm entrepreneur and norm promoter, suggesting that shareholders can influence corporations in more far-reaching ways than changing single instances of behaviour.

Diss. Stockholm : Handelshögskolan, 2009 Sammanfattning jämte 6 uppsatser

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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.

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Motivés par des articles et des discussions récentes sur les valeurs monétaires par rapport aux valeurs sociales, j'ai un grand intérêt à étudier l'impact des valeurs sociales ou de la responsabilité sociale des entreprises (“CSR”) sur les valeurs des entreprises. Le chapitre un et le chapitre deux étudient tous deux l'activisme des actionnaires sur les questions de CSR, tout en ayant des objectifs différents. Le premier chapitre étudie les propositions d'actionnaires déposées par des fonds socialement responsables (“SRIs”) en utilisant un échantillon collecté à la main. Le premier chapitre fournit des statistiques descriptives sur ces propositions et examine les caractéristiques de l'entreprise cible. Deuxièmement, à l'aide de la méthodologie de l'étude des événements, il examine la réaction du marché autour du dépôt de la proposition et constate une réaction positive du marché à ces propositions. Troisièmement, il examine l’horizon à plus long terme et étudie l’impact à long terme de ces propositions sur la valeur marchande, la performance opérationnelle et la performance sociale des entreprises. Le deuxième chapitre étudie un échantillon plus large de propositions d'actionnaires déposées par différentes parties, notamment des investisseurs institutionnels (par exemple, fonds de pension, fonds SRI), des syndicats, des fondations, des groupes religieux et des particuliers. Le chapitre deux se concentre plus sur l'identification de l'impact des différents déclarants sur le résultat de la proposition, et les résultats montrent que les investisseurs institutionnels tels que les fonds SRI et les fonds de pension sont des déclarants plus performants. Si une proposition est déposée par des fonds SRI ou des fonds de pension, elle a beaucoup plus de chances de réussir et recevoir des votes plus favorables. La réaction du marché aux activités de dépôt de propositions est également positive pour ces déposants et a également une incidence à long terme sur les entreprises cibles. Le chapitre trois étudie la performance des fonds SRI. En choisissant une période de temps particulière (c’est-à-dire la crise financière), elle tente de séparer la performance des investissements des fonds des rendements générés par des groupes spécifiques d’entreprises (c’est-à-dire les entreprises ayant de bonnes notes CSR). Les résultats montrent que ces SRIs génèrent des rendements inférieurs à ceux des fonds conventionnels pendant la crise, alors que ces entreprises obtiennent en moyenne des rendements plus élevés pendant la crise, comme le suggèrent d'autres études (Lins et al. 2017). Cependant, ce résultat ne persiste pas après la crise financière dans l'échantillon correspondant. La volatilité des flux des SRIs est inférieure à celle des fonds conventionnels. L'analyse de la sensibilité des flux dans une régression linéaire par morceaux montre que les SRIs attirent plus de flux que les fonds conventionnels après avoir contrôlé divers autres facteurs. Une analyse plus poussée montre que les SRIs ont tendance à avoir un horizon d'investissement plus long et à vendre moins pendant la crise. Il aborde également les raisons potentielles et les motivations des investisseurs en examinant les flux de fonds SRI, les sensibilités aux performances des flux, horizons des investisseurs et les activités de vente pendant la crise
Motivated 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

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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/.

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The purpose of this study is to analyze the relationship between Brazilian multinationals and Corporate Social Responsibility (CSR). The theoretical framework provides relevant information on CSR and on Sustainability-Oriented Innovation (SOI), which are the basis for the development of hypotheses. In order to collect data, an e-survey was conducted with Brazilian multinationals operating in different industries and segments; as result, we obtained 60 valid questionnaires. In order to analyze the data, a multivariate analysis was accomplished, which involved the procedures of canonical correlation and multiple linear regression. The descriptive analysis indicates that most Brazilian multinationals are headquartered in the Southeast region, especially in the State of São Paulo. The outcomes of the multivariate analysis provided empirical support for five hypothesis: there is a positive correlation between the constructs: i) guidelines for multinationals (defined by OECD and emphasized by several scholars) and the compliance with social and environmental regulation; ii) guidelines for multinationals and CSR as differentiation strategy; iii) compliance with social and environmental regulation and CSR as differentiation strategy; iv) SOI practices and guidelines for multinationals; and v) SOI practices and the compliance with social and environmental regulation. The results did not support the hypothesis that predicted a positive correlation between SOI practices and CSR as differentiation strategy.
O 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.

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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.

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Mestrado em Finanças
Esta 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

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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.

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Нигерійські банки зараз керуються розвиненою конкуренцієючерез глобалізацію та дерегуляцію фінансових послуг, приватизацію ранішедержавні банки, астрономічний розвиток інформаційних технологій, серед іншихнадавати послуги відповідно до критеріїв вартості та вигоди.
Nigerian 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.

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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.

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Samaniego, Ponce Ernest. "Analytics for strategic corporate social responsibility." Thesis, Massachusetts Institute of Technology, 2020. https://hdl.handle.net/1721.1/127073.

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Thesis: S.M. in Management Studies, Massachusetts Institute of Technology, Sloan School of Management, May, 2020
Cataloged 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

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Onor, Nta Ojang. "Should companies pursue corporate social responsibility?" Master's thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/4528.

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There has been a long - standing argument on whether or not companies should be socially responsible. This is so because the primary objective of every company is to maximize profit for its shareholders, corporate social responsibility is therefore seen as a distraction. According to the leading proponent of this view Milton Friedman, 'the social responsibility of business is to increase its profits'i, but does society today stand to maximally benefit if the only concern of companies is to make a profit? Supporters of this view posit that companies involvement in projects not directly aimed at maximizing profit for its shareholders like corporate philanthropy and community development are unnecessary. They insist that issues like these should be left to the government and charities. On the contrary, society's present expectation of business covers a lot more than profit maximization; companies' involvement in corporate social responsibility is therefore the only way these expectations could be harnessed. Corporate social responsibility (CSR) is not only about philanthropy as some think, it involves the myriad ways firms integrate social, environmental and economic concerns into the day to day running of their companies. This essay stresses the need for companies' involvement in corporate social responsibility; it seeks to show that a socially responsible company does not only bring environmental and social benefits to the society at large, but also attracts financial benefits for the company involved. It goes further to suggest strategies that could be used to make companies more responsive to social needs than they presently are. The first chapter answers the question, what is corporate social responsibility? Many people and organizations have attempted defining this concept, but more often than not their views do not entirely reflect what corporate social responsibility is about because of the wide spectrum of issues it covers. To some people, corporate social responsibility is all about corporate philanthropy, to others it is more encompassing than that and is closely linked with principles of sustainable development. Although people look at CSR from different perspectives, what is generally agreed by all advocates of corporate social responsibility is that the management of companies should not only consider the interests of shareholders when running the company, but should take into account the welfare of other company stakeholders. Sustainable Development is defined by the United Nations Brundland Commission as 'development that meets the needs of the present without compromising the ability of future generations to meet their own needs'.ii The fact that CSR is voluntary leaves companies with discretion to be socially responsible or not. It is the voluntary nature of CSR that makes some people view CSR as basically corporate philanthropy. Those who see CSR as broader than philanthropy and linked with the principles of sustainable development argue that while philanthropy is absolutely discretionary,CSR is sustainable. While philanthropy involves how companies' profits are spent on deserving causes, CSR is concerned with how these profits are made in the first place. Proponents of CSR as an intrinsic part of sustainable development further argue that it is only when social accountability becomes an integral part of corporate conduct rather than a philanthropic add on, that the economic development of the private sector will move forward within an acceptable framework of public purposeiii This is my preferred notion of corporate social responsibility. Chapter one outlines the various definitions of corporate social responsibility. It looks at the relationship between corporate social responsibility and corporate governance and also gives an overview of the background influences of CSR. Chapter two examines the criticisms of corporate social responsibility and counters them. Chapter three presents the business case for corporate social responsibility; it seeks to show that socially responsible companies are not disadvantaged but enjoy numerous financial benefits. Chapter four suggests strategies that could be used to make companies more responsive to societal needs. Flowing from the fact that CSR is voluntary and some companies remain unresponsive to societal needs, regulation of aspects of CSR that cannot be left at the mercy of companies remains a way socially irresponsible companies would be compelled to comply. This chapter presents the arguments for and against legislation of CSR and suggests a balanced regulatory approach to corporate social responsibility.

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Šimčíková, Eunika. "Aktuálne trendy v Corporate Social Responsibility." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-82016.

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The aim of the thesis is to identify current trends in the field of Corporate Social Responsibility (CSR). The theoretical part of the paper deals with the evolution of CSR, the basic conceptual approaches, motivation of companies to adopt responsibile business pracitices, and the dominant global trends. The practical part assesses the relevance of CSR trends for one of the world's largest companies - General Electric.

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Rybářová, Vendula. "Corporate Social Responsibility v bankovním sektoru." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-192453.

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The aim of this Master's thesis is to analyze the system of Corporate Social Responsibility in the banking sector, to propose some measures for solution of identified deficiencies and ways of evaluating the effectiveness of implemented activities. The thesis is divided into two parts: theoretical and practical. The theoretical part defines the basic concepts related to the issue of Corporate Social Responsibility, presents its basic characteristics and principles, related and often confused concepts and arguments for the acceptance or rejection of the concept into business practice. There is also described the situation in the Czech Republic and also in selected countries of the European Union. The practical part analyzes the system of socially responsible activities in Česká spořitelna, a.s. and deals with a proposal of specific indicators of implemented activities, which can allow the organization to monitor their effectiveness.

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Keclík, Jakub. "Corporate Social Responsibility profesionálních fotbalových klubů." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-201777.

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Main focus of this thesis is social responsibility in professional football clubs of Europe. The theoretical part first of all describes the concept of corporate social responsibility with the most important characteristics and then explains some specifics of sport in economic terms. In the last part of the theoretical part offers an introduction of international and European football associations. In the practical part, the author describes and reviews the socially responsible activities of these organizations, followed by a comparison of European football leagues from the same perspective. Major part of practical part is focused on the most successful Czech football club AC Sparta Prague. Based on current activities and on a survey of club´s fans, a set of recommendations has been created for future socially responsible activities of the club.

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Billias, Maria Alexandra. "Corporate Social Responsibility in Latin America." Thesis, The University of Arizona, 2011. http://hdl.handle.net/10150/144179.

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Huang, 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.

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碩士
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.

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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.

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碩士
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.

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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.

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碩士
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.

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ZHANG, YA–CHUN, and 張雅君. "Corporate Social Responsibility and Corporate Image." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/32657407455941178308.

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碩士
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.

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Liu, Chiang Pao, and 劉江抱. "CPA's Corporate Social Responsibility." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/12798425462895953766.

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碩士
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.

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Sayekti, Yosefa. "Corporate social responsibility disclosures :." 1994. http://arrow.unisa.edu.au:8081/1959.8/84547.

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Knížová, Kristýna. "Proměny Corporate Social Responsibility." Master's thesis, 2014. http://www.nusl.cz/ntk/nusl-340894.

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In 1953, Howard R. Bowen gave rise to the debate on social responsibility, and since then it has become very widespread. The concept of Corporate Social Responsibility gained a lot of forms during the second half of the twentieth century and from the university campuses got into practice and also into the Czech Republic. On the background of changing theoretical approaches toward CSR we can see changes of business environment - especially in the change of the conceptualization of the enterprise - from shareholder perspective to stakeholder perspective. Stakeholder theory extensively influenced the approach to CSR. Based on the thematic analysis and interviews with the actors, I identified two main practiced approaches towards CSR. Some actors understand the corporate social responsibility on the background of moral values, on the contrary, other understand this concept on the background of economic interests of the company. Firms can be responsible from both reasons on the basis of external pressures. But, some companies "play a game on social responsibility" and society does not perceive it positively. This negative experience can be transferred to other companies with "CSR label". However, many researches have repeatedly shown that citizens expect from the companies involvement in social issues...

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Chen, Tai-Yu, and 陳泰諭. "Social Trust and Corporate Social Responsibility." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/t8a7nj.

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碩士
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.

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ErnestoEscobar, Jose, and 何義華. "Corporate Social Responsibility and Corporate Financial Performance." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/23785108680142769128.

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碩士
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.

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Wang, Jhih-Yong, and 王智勇. "Corporate Social Responsibility and Corporate Performance Correlation." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/92343575252652391088.

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碩士
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.

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48

Barnea, Amir. "Essays on corporate social responsibility." Thesis, 2005. http://hdl.handle.net/2429/17339.

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Corporate Social Responsibility (CSR) is very high on corporations' agenda in recent years. CSR means different things to different stakeholders but generally refers to serving people, communities and the environment in a way that goes beyond what is legally required of a firm. In this paper-based dissertation we analyze some potential driving forces behind this corporate behavior. The first paper explores the role of Socially Responsible Investing (SRI) - making investment decisions according to both financial and ethical criteria. We analyze the effect of SRI on the investment decisions of firms that fail the screen ('polluting' firms) and on their decisions to adopt a CSR-approved technology. These issues are examined in an equilibrium setting with endogenous investment decisions. We find that the presence of socially responsible investors can lead to under-investment by polluting firms but their current proportion among all investors (11%) is not enough to induce polluting firms to change their technology. The second paper further explores the role of SRI in a richer theoretical framework. We model a capital market in which some investors get direct utility from owning firms that spend on CSR. We also assume different categories of firms: those with good CSR fundamentals and those with poor CSR fundamentals. In equilibrium, investors' CSR considerations shape their financial portfolio decisions, affect stock prices and influence corporate CSR spending decisions. We also examine optimal tax policy questions, looking to maximize total individual donations plus corporate CSR spending less the tax rebates given for such spending. The third paper argues that insiders (managers and large blockholders) who are affiliated with the firm may want to over-invest in CSR for their private benefit since it improves their reputation. We test this hypothesis by investigating the relation between firms' CSR ratings and their ownership and capital structure. We employ a unique dataset that sorts 3,000 US corporations according to their social record. We find that insiders' ownership and leverage are negatively related to the social rating of firms, while institutional ownership is uncorrelated with it. These results support the hypothesis that CSR is a source of a conflict between different shareholders.
Business, Sauder School of
Finance, Division of
Graduate

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HUNG, Feng-Erh, and 洪鳳兒. "Corporate Social Responsibility-Employee Oriented." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/86467456043484864039.

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碩士
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.

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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.

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碩士
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.

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Dissertations / Theses on the topic 'Corporate social responsibility'

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