Articles de revues : « Corporate social responsible (CSR) »

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Hajdúchová, Iveta, Christian Mikler et Blanka Giertliová. « Corporate social responsibility in forestry ». Journal of Forest Science 65, No. 11 (29 novembre 2019) : 423–27. http://dx.doi.org/10.17221/79/2019-jfs.

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In Slovakia the topic of socially responsible business has been little reviewed and described, both theoretically and practically. The article highlights the differences in the definition and characteristics of Corporate social responsibility (CSR) as published by several domestic and foreign authors. Not less significant is the added value of a practical design of the CSR implementation model for forest management, as well as its measurement, evaluation and reporting tools.

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Sukhonos, Victor, Inna Makarenko, Yulia Serpeninova, Oksana Drebot et Yoshihiko Okabe. « Patterns of corporate social responsibility of Ukrainian companies : clustering and improvement strategies for responsible activities ». Problems and Perspectives in Management 17, n^o 2 (11 juin 2019) : 365–75. http://dx.doi.org/10.21511/ppm.17(2).2019.28.

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The variability of companies stakeholders’ engagement forms, communication channels, approaches to disclosure of companies’ corporate social responsibility (CSR) and strategies for CSR achievement cause the formation of benchmarks – patterns of responsible behavior of these companies. Determination of companies’ CSR patterns plays is a ground of (plays a role or is a ground of) improving their strategies for responsible activities. These patterns were highlighted on the basis of comprehensive three-component indicator that illustrates the combination of parameters: models of companies’ communication with stakeholders, approaches to the disclosure of information on CSR and strategies for incorporating CSR and Sustainable Development Goals. Positioning of 22 Ukrainian companies for the period 2005–2017 was made. Results of positioning allowed to determine such clusters of the companies in accordance with the pattern of responsible behavior as А – innovators, B – leaders, C – pursuer, D – followers, E – starters, F – outsiders; to develop the measures on the improvement of their CSR activity.

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Golden, Joanna, Li Sun et Joseph H. Zhang. « Corporate Social Responsibility and Goodwill Impairment ». Accounting and the Public Interest 18, n^o 1 (1 novembre 2017) : 1–28. http://dx.doi.org/10.2308/apin-51971.

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ABSTRACT This study examines the relation between corporate social responsibility (CSR) and goodwill impairment. We rely mainly on the stakeholder theory and adopt the Posner (1974) public interest model to develop our predictions. Following prior research, we use CSR strengths (concerns) to measure responsible (irresponsible) CSR activities. We find a negative relation between CSR strengths and the likelihood of goodwill impairment, suggesting that firms with more responsible CSR activities better prevent goodwill impairment. In addition, we find a negative relation between CSR concerns and the magnitude of goodwill impairment losses, suggesting that firms with excessive irresponsible CSR activities seek to lessen the negative consequences of goodwill impairment. Overall, our findings demonstrate the importance of CSR in preventing goodwill impairment and mitigating the manipulation of (underreporting) goodwill impairment losses. JEL Classifications: G18; M14; M41. Data Availability: Data are available from the sources identified in the paper.

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Kamyshnykova, Evelina. « INTEGRATION OF CORPORATE SOCIAL RESPONSIBILITY INTO THE CORPORATE STRATEGY ». Economic Analysis, n^o 27(1) (2017) : 199–205. http://dx.doi.org/10.35774/econa2017.01.199.

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Introduction. The issue of strategizing corporate management approach during the implementation of the concept of corporate social responsibility (CSR) is considered in the article. The implementation of CSR concept in the enterprise’s overall strategy is one of the important areas of building mutually beneficial relationships with key stakeholder groups. Purpose. The research aims to justify a comprehensive strategic approach to CSR on the basis of the construction of integrated corporate and business strategies with a focus on the CSR principles. Method (methodology). A complex of scientific methods such as method of theoretical generalization, comparison and systematic approach to the formation of interconnected strategies for different hierarchical levels of enterprise management with a focus on CSR principles have become the methodological basis of the study. Results. The necessity to overcome the isolation of socially responsible programs and initiatives and provide their close relationship with key business processes on a strategic basis through the introduction of CSR elements in strategic management has been proved. Stages of forming integrated corporate (business) strategy with a focus on CSR principles, which allow implementing a comprehensive strategic approach to CSR at all hierarchical levels of enterprise management, have been proposed. It has been emphasized that corporate and business strategy integrated with socially responsible objectives and principles form prerequisites for improving operational efficiency of the enterprise management systems.

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Puaschunder, Julia. « Global responsible intergenerational leadership ». Annals in Social Responsibility 2, n^o 1 (3 mai 2016) : 113–23. http://dx.doi.org/10.1108/asr-10-2015-0016.

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Purpose Global systemic risks of climate change, overindebtedness in the aftermath of the 2008/2009 World Financial Crisis and the need for pension reform in the wake of an aging western world population, currently raise attention for intergenerational fairness. Pressing social dilemmas beyond the control of singular nation states call for corporate social activities to back governmental regulation in crisis mitigation. The purpose of this paper is to promote the idea of intergenerational equity in the corporate world. Design/methodology/approach Theoretical description. Findings In the given literature on global responsible leadership in the corporate sector and contemporary corporate social responsibility (CSR) models, intergenerational equity appears to have been neglected. While the notion of sustainability has been integrated in CSR models, intergenerational equity has hardly been touched on as for being a more legal case for codifying the triple bottom line. Practical implications Advocating for integrating intergenerational equity concerns in CSR models in academia and practice holds untapped advantages of economically influential corporate entities, corporate adaptability and independence from voting cycles. Social implications Integrating a temporal dimension in contemporary CSR helps imbuing a longer-term perspective into the corporate world alongside advancing tax ethics and global governance crises prevention. Originality/value Future research avenues comprise of investigating situational factors influencing intergenerational leadership in the international arena in order to advance the idea of corporations tackling the most pressing contemporary challenges of mankind.

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Schinzel, Ursula. « Responsible leadership and corporate social responsibility (CSR) in Luxembourg ». International Journal of Organizational Analysis 26, n^o 3 (9 juillet 2018) : 415–31. http://dx.doi.org/10.1108/ijoa-09-2017-1241.

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Purpose The purpose of this study is to determine if there is a link between responsible leadership and corporate social responsibility (CSR) in Luxembourg and also to determine Luxembourg’s specifics in the field of CSR. Design/methodology/approach This is a qualitative study. In total, 64 semi-structured interviews were conducted from January to August 2017 with four culturally different samples: Luxembourgers with Luxembourgish nationality, foreigners who reside in Luxembourg, cross-borderers and the rest of the world. Findings Responses from all four samples were similar on the one hand and quite contradictory on the other. Three groups were formed: euphoric respondents who said it is the authenticity of the leader and his modelling role in lived CSR; moderate respondents; critical respondents who deny any link between responsible leadership and CSR and claim for change and innovation, accusing the high Uncertainty Avoidance Index. In their opinion, there is an urgent need for managers to learn responsible leadership and CSR. Practical implications This paper contributes to the discussion on change and innovation in the field of leadership theory with particular emphasis on responsible leadership following Michael Maccoby, on multilingual and multicultural Luxembourg in the middle of Europe following Geert Hofstede and Edgar Schein and on CSR following Thomas Maak and Nicole Pless. Originality/value This study is a combination of research on responsible leadership and CSR in Luxembourg in connection with Hofstede’s cultural dimensions: high long-term orientation, high uncertainty avoidance and high collectivism (low individualism).

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Arslanagic-Kalajdzic, Maja, et Vesna Zabkar. « Hold me responsible ». Corporate Communications : An International Journal 22, n^o 2 (3 avril 2017) : 209–19. http://dx.doi.org/10.1108/ccij-01-2016-0012.

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Purpose Corporate communication practices are becoming ever more important for business service clients, as they signal quality and hence are related to client-perceived value. The purpose of this paper is to examine the interplay between corporate social responsibility (CSR), corporate reputation and client-perceived value, and to assess the moderating role of strategic orientation in business service relationships. Design/methodology/approach The conceptual framework based on the corporate communication framework, signaling theory and relationship marketing theory has been tested on a survey sample of 228 client firms, using covariance-based SEM and additional procedures for assessment of mediation and moderated mediation. Findings This paper reveals that communication practices concerning CSR positively and significantly influence client-perceived value. The authors show that reputation fully mediates the effect of CSR on client-perceived value. Finally, the effect of CSR on value is stronger if the client firm has a short-term strategic orientation, while long-term strategic orientation boosts the effect of corporate reputation on customer-perceived value. Research limitations/implications Further research on the topic may involve developing links between other elements of the corporate communication framework and client-perceived value. Originality/value The originality of the paper lies in better understanding the effects of CSR and corporate reputation on client-perceived value. The authors provide empirical evidence of the mediating role of reputation between the CSR (seen as “actions”) and client-perceived value.

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Akbari, Morteza, Maryam Mehrali, Nader SeyyedAmiri, Niloofar Rezaei et Afsaneh Pourjam. « Corporate social responsibility, customer loyalty and brand positioning ». Social Responsibility Journal 16, n^o 5 (24 juin 2019) : 671–89. http://dx.doi.org/10.1108/srj-01-2019-0008.

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Purpose In the current era, businesses and customers are becoming increasingly concerned with social and environmental issues, and unlike the past, the main focus is not merely on economic growth. As new customers are getting more informed and responsible toward their surroundings, it is necessary for enterprises to act responsibly to attract responsible customers. Therefore, this paper aims to investigate the impact of corporate social responsibility (CSR) on brand positioning and customer loyalty in travel agencies in Tehran, Iran. Design/methodology/approach Through quota sampling, 86 agencies are selected and a number of 200 customers of those travel agencies are surveyed by means of purposive sampling. Findings The result reveals that CSR has a significant effect on loyalty of customers and brand positioning. In addition, the results indicate that all hypotheses have significant effects except for the C-C identification on customer loyalty. Practical implications Tourism managers should bear in mind that performing CSR activities is not merely a cost burden but a viable strategy for creating competitive advantage. They should adapt their CSR activities to the industry environment. Originality/value The study provides important evidence about CSR and their role in brand positioning and customer loyalty in tourism industry. In addition, the study contributes to the literature by developing the link between CSR and brand positioning.

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Saira Maitlo, Saba Maitlo et Naveed Shakir. « Responsible Leadership and Corporate Social Responsibility : A Systematic Review ». International Journal of Social Science & ; Entrepreneurship 3, n^o 1 (30 janvier 2023) : 380–93. http://dx.doi.org/10.58661/ijsse.v3i1.29.

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Although there is most of the research has been done on responsible leadership and CSR, few research have observed into their relation. The goal of this systematic review is to identify the major study subjects, their change through time, the areas and nations that dominate, and to concentrate on the research, journals, authors, and theories that have been employed. The authors found 17 research articles in different journals throughout 2022. PRIMA statement and PRISMA checklist and relevant studies have been published throughout 2022 and were retrieved from the Scopus, Emerald, Willey Online Library, and ScienceDirect and then systematically reviewed. Seventeen research papers were reviewed and retained in inclusion and evaluated. The systematic review found that the responsible leadership and CSR work throughout the time has increased in 2020 and then declined in 2021. Research has found responsible leadership, CSR, mediators, moderators and outcomes variables that have been studied in the leadership and CSR literature over the period of time.

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Hunoldt, Michael, Simon Oertel et Anne Galander. « Being Responsible : How Managers Aim to Implement Corporate Social Responsibility ». Business & ; Society 59, n^o 7 (8 juin 2018) : 1441–82. http://dx.doi.org/10.1177/0007650318777738.

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Focusing on the corporate social responsibility (CSR) implementation process, we analyze how institutional complexity that arises from tensions between social and environmental elements and economic and technical concerns is managed by CSR managers. We further question how these micro-level processes interact with organizational-level processes over time. Our research is a 24-month qualitative process study in which we followed CSR managers. The study’s results allow us to distinguish between four strategies that CSR managers use to promote CSR implementation and to cope with tensions. Our results further indicate that organizational characteristics influence the intensity with which these strategies are applied and that the intensity of strategy application affects organizational behavior in the course of time. Through the discussion of these findings, our study contributes to the research on micro-level processes that occur in response to complex institutional demands as well as to the development of a comprehensive, multilevel approach to CSR implementation.

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Samet, Marwa, et Anis Jarboui. « Corporate social responsibility and payout decisions ». Managerial Finance 43, n^o 9 (11 septembre 2017) : 982–98. http://dx.doi.org/10.1108/mf-01-2017-0020.

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Purpose The purpose of this paper is to investigate whether and how corporate social responsibility (CSR) performance contributes to shape firms’ payout policy. In particular, it examines the influence of CSR performance on payout level and payout channel choice (dividend payment or share repurchases). Additionally, it examines the moderating role of CSR performance in the relationship between dividends and share repurchases. Design/methodology/approach Using 397 European companies listed in the STOXX Europe 600 over the period from 2009 to 2014, the authors employ regression analysis to explore the link between CSR performance and payout policy. Findings The first result shows that firms with high CSR performance engage more in payout policy. Second, when choosing between paying dividends and repurchasing stocks, firms with high CSR performance tend to prefer share repurchases. Finally, CSR performance plays an important role in determining the relationship between dividends and repurchases. Specifically, dividends and share repurchases seem to be more substitutable among socially responsible firms. Practical implications Firms that are able to develop successful CSR strategies can generate tangible benefits for their shareholders in the form of high payout levels. An increase in CSR expenditure does not lead to cut or minimize the cash flow paid out to shareholders. In addition, government and regulators have to oblige or at least encourage socially responsible firms to use executive stock option that are dividend protected, in order to reduce distortions in dividend policy. Originality/value This is the first attempt to investigate the association between CSR performance and share repurchase activities.

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Muttakin, Mohammad Badrul, Arifur Khan et Mohammad I. Azim. « Corporate social responsibility disclosures and earnings quality ». Managerial Auditing Journal 30, n^o 3 (2 mars 2015) : 277–98. http://dx.doi.org/10.1108/maj-02-2014-0997.

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Purpose – This paper aims to explore the relationship between corporate social responsibility (CSR) disclosures and earnings quality proxied by earnings accruals. Specifically, we examine whether CSR disclosures are context-specific, that is, whether companies dominated by powerful stakeholders are obliged to behave in a responsible manner to constrain earnings management, thereby reporting higher-quality earnings to investors. Design/methodology/approach – This paper explores the relationship between CSR disclosures and earnings quality proxied by earnings accruals. Specifically, we examine whether CSR disclosures are context-specific, that is, whether companies dominated by powerful stakeholders are obliged to behave in a responsible manner to constrain earnings management, thereby reporting higher-quality earnings to investors. Findings – Results show that managers in an emerging economy manage earnings when they provide more CSR disclosures. Such earnings management is achieved through income increasing discretionary accruals. Furthermore, companies from export-oriented industries dominated by powerful stakeholders (international buyers) disclosing more CSR activities, provide transparent financial reports through constraining earnings management. Originality/value – The findings of this study are significant for both investors and policymakers. Investors should not take for granted that firms engage in CSR activities, behave ethically and provide transparent financial reports. As we document that firms might manipulate earnings through discretionary accruals and provide less transparent financial reports to shareholders, the credibility of firms’ CSR policies should be assessed with caution. Policies directing at promoting socially responsible practices instead of motivating the desired behaviour, may provide managers with additional incentives to utilise CSR for opportunistic behaviour. Thus, policymakers need to be cautious about this opportunistic behaviour and enhance monitoring to enforce social compliance. Possibly, some guidelines can be introduced to confirm that CSR disclosures are based on actual practice and not just a “green wash” statement to deceive stakeholders.

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Giannarakis, Grigoris, George Konteos, Eleni Zafeiriou et Xanthi Partalidou. « The impact of corporate social responsibility on financial performance ». Investment Management and Financial Innovations 13, n^o 3 (23 septembre 2016) : 171–82. http://dx.doi.org/10.21511/imfi.13(3-1).2016.03.

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This study investigates whether corporate social responsibility (CSR) affects the financial performance of the United States (US) companies. In particular, the impact of CSR on financial performance is investigated in terms of involvement in socially responsible initiatives instead of outcome. The Environmental, Social and Governance disclosure score as calculated by Bloomberg is used as a proxy for corporate involvement in socially responsible initiatives. Fixed effects regression is employed to estimate the relationship between the extent of corporate social disclosure (CSD) and financial performance using the data of listed companies on the Standard &amp; Poor’s 500 during the period 2009-2013. The results suggest that the involvement in socially responsible initiatives has a significantly positive effect on financial performance. In addition, the control variables, such as total compensation to directors, CEO duality and women presence on board are statistically significant to financial performance. It is important to incorporate a longer period in order to validate the positive relationship between CSR and financial performance, whilst the sample is focused on large in size US companies. This study chose to approach the topic from a different angle in order to provide an alternate perspective on this issue taking into account the involvement of socially responsible initiatives via CSD. Keywords: corporate social responsibility, disclosure, financial performance. JEL Classification: M140, M410, Q00

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Gulzar, M. A., Jacob Cherian, Muhammad Sial, Alina Badulescu, Phung Thu, Daniel Badulescu et Nguyen Khuong. « Does Corporate Social Responsibility Influence Corporate Tax Avoidance of Chinese Listed Companies ? » Sustainability 10, n^o 12 (2 décembre 2018) : 4549. http://dx.doi.org/10.3390/su10124549.

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The primary objective of this paper is to empirically examine whether corporate social responsibility (CSR) influences corporate tax avoidance (CTA) of Chinese listed companies. The study is based on a sample of 3481 firm-year observations from 2009 to 2015 using CSR ratings from the Rankins (RKS) corporate social responsibility ratings agency in China, and all financial data extracted from the China Stock Market and Accounting Research (CSMAR). The authors foundthat CSR is negatively related to the current and cash effective tax rate (proxies of corporate tax avoidance), suggesting that responsible firms are more involved in tax avoidance as compared to less responsible firms. Their findings are robust against different control variables. Additionally, to the best of the authors’ knowledge, the paper is one of the first to document an empirical association between CSR and corporate tax avoidance of Chinese listed companies.

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Naude, Marita. « Governance through corporate social responsibility as a key organizational principle ». Corporate Ownership and Control 6, n^o 2 (2008) : 393–403. http://dx.doi.org/10.22495/cocv6i2c3p6.

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This article addresses Governance through Corporate Social Responsibility as a Key Organizational Principle. The notion of etic and emic depicts the definitional status of CSR. Etic represents the universal recognition of CSR and emic represents the unique implementation of CSR in an organization. This article proposes that organizations behave like complex adaptive systems with complex interactions needing socially responsible strategies. This article describes French based SUEZ’s emic responses to achieve responsible Governance in terms of CSR. A recipe or menu approach to Governance through CSR is inappropriate. SUEZ has acted as a model for recognizing etic and emic differentiation, using CSR as the Key Organizing Principle that allows adaptability in a socially responsible way and developed specific guidelines incorporating the needs of diverse stakeholders.

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Skouloudis, Antonis, George J. Avlonitis, Chrisovaladis Malesios et Konstantinos Evangelinos. « Priorities and perceptions of corporate social responsibility ». Management Decision 53, n^o 2 (16 mars 2015) : 375–401. http://dx.doi.org/10.1108/md-12-2013-0637.

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Purpose – The purpose of this paper is to inform the business management literature that focuses on the perceptions of business professionals towards the multidimensional and highly complex concept of corporate social responsibility (CSR). Design/methodology/approach – This study is based on a sample of 118 Greek business executives/middle managers having different functional positions. A questionnaire based on the works of Quazi and O’Brien (2000) and Welford et al. (2007) was designed and used for data collection. Findings – Key findings denote occupational health and safety, benign environmental management as well as responsible production methods as the top CSR priorities. Two different CSR viewpoints emerged from the factor analysis reflecting a pragmatic and a more socially responsive interpretation of corporate responsibility. Cluster analysis confirmed such contrasting perspectives allowing the partition of data in distinctive groups according to the relative inclination on either of the identified viewpoints. Similarity measures obtained from cluster analysis also verified the different CSR positions. Originality/value – The paper explores CSR perceptions, as predictor factors of CSR performance, in three different groups of Greek business professionals. It contributes to the literature of CSR perspectives from South-East European countries where there is a distinct lack of empirical studies on managerial attitudes.

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Soboleva, I. « Corporate Social Responsibility : Global Context and Russian Reality ». Voprosy Ekonomiki, n^o 10 (20 octobre 2005) : 90–102. http://dx.doi.org/10.32609/0042-8736-2005-10-90-102.

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The author argues that the key criterion of CSR is partial substitution of market-based relations and incentives for non-market cooperation among all kinds of stakeholders in the reproduction behavior of the firm. On the basis of this criterion three levels of CSR are distinguished and the specifics of CSR in the Russian context is highlighted. It is shown that the lack of state social expenditures and the coherent system of benefits for socially responsible firms coupled with dominating paternalistic relations hinder the development of socially responsible behavior above the basic level.

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Gupta, Ananda Das. « Corporate Social Responsibility and Strategy ». Global Business Review 13, n^o 1 (17 janvier 2012) : 153–65. http://dx.doi.org/10.1177/097215091101300110.

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Corporate social responsibility (CSR) and corporate sustainability represent the way companies achieve enhanced ethical standards and a balance of economic, environmental and social imperatives addressing the concerns and expectations of their stakeholders. Corporate governance reflects the way companies address legal responsibilities, and therefore provides the foundations upon which CSR and corporate sustainability practices can be built to enhance responsible business operations. Operational uncertainties and difficulties are compounded by recent observations of ‘company anxiety’ regarding CSR communications. Over-promising or declarations of rightness and good intentions could cause the mistrust of consumers and stakeholders, creating the opposite effects from those expected. Companies are recognizing that corporate responsibility communications should be low tone and straightforward, reflected in the actual behaviour of every member of the company, which is extremely difficult to achieve before CSR is integrated into the company’s bloodstream.

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Schinzel, Ursula. « “I am a Responsible Leader” Responsible Corporate Social Responsibility : The Example of Luxembourg ». Business Perspectives and Research 8, n^o 1 (1 août 2019) : 21–35. http://dx.doi.org/10.1177/2278533719860019.

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This article examines the links between responsible leadership and corporate social responsibility (CSR) in one country, the Grand Duchy of Luxembourg, a linguistically and culturally specific country, and how they are perceived to be enacted or not. The purpose of this study is to combine Hofstede’s cross-cultural research with a research on responsible leadership and CSR in Luxembourg, in order to determine if there are any particularities that apply only in the country. In this qualitative study from Spring/Summer 2017, 64 semi-structured interviews were conducted mainly in four culturally different categories. This study is combined with the results of a 2016 study “What is responsible leadership in Luxembourg.” Findings indicate that language is used as a key identifier, affecting CSR outcomes, and point to high uncertainty avoidance levels in Luxembourg as a possible reason for lack of change and innovation. Finally, the article discusses the various implications of the findings.

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Lu, Yingjun, Indra Abeysekera et Corinne Cortese. « Corporate social responsibility reporting quality, board characteristics and corporate social reputation ». Pacific Accounting Review 27, n^o 1 (2 février 2015) : 95–118. http://dx.doi.org/10.1108/par-10-2012-0053.

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Purpose – This paper aims to examine the influence of corporate social responsibility (CSR) reporting quality and board characteristics on corporate social reputation of Chinese listed firms. Design/methodology/approach – Firms chosen for this study are drawn from a social responsibility ranking list of Chinese listed firms. The social responsibility rating scores identified by this ranking list are used to measure the social reputation of firms studied. The model-testing method is used to examine hypothesised relationships between CSR reporting quality, board characteristics and corporate social reputation. Findings – The results indicate that CSR reporting quality positively influences corporate social reputation but chief executive officer/chairman duality as a measure of board characteristics has a negative impact on corporate social reputation. Firm’s financial performance and firm size also positively influence corporate social reputation. Research limitations/implications – The relatively small sample of firms for a cross-sectional study, and the proxies constructed for various concepts to empirically test hypotheses can limit generalising findings to firms outside the social responsibility ranking list. Future studies can undertake longitudinal analysis and compare socially responsible firms with others to expand empirical findings about corporate social reputation. Originality/value – This paper investigates the influences of CSR reporting quality and board characteristics on corporate social reputation in the context of a developing country, China.

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Hunjet, Anica, Valentina Jurinić et Dijana Vuković. « Environmental impact of corporate social responsibility ». SHS Web of Conferences 92 (2021) : 06013. http://dx.doi.org/10.1051/shsconf/20219206013.

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Research background: Corporate social responsibility (CSR) involves doing business in an ethical manner, being responsible to employees, customers and stakeholders in the business, and contributing to society and social causes. Organisations that implement CSR in their business have the potential to become more competitive in the market, and to create a better image of themselves in public. An organisation should behave in a socially acceptable manner towards interest groups affected by its business, since the behaviour of those interest groups also has an impact on the organisation’s operations. Purpose of the article: This article covers the economic, social, environmental and ethical dimensions of CSR, and focuses on the care for the environment and the impact of the application of CSR on the success of the organisation. Methods: The aim of the research is to investigate how the application of CSR in the organisation affects its performance factors but also its environment and whether the organisation can in addition to achieving its primary objective - profit, also contribute to a better and healthier environment for future generations. Findings & Value added: It can be concluded from the research results that people prefer working in an organisation that is socially responsible and would accept lower pay if conditions such as opportunities for advancement, health and safety at work etc. are met.

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Sardianou, Eleni, Athanasia Stauropoulou et Ioannis Kostakis. « Analyzing Consumers’ Awareness towards CSR, Focusing on Environmental Management ». Environmental Management and Sustainable Development 6, n^o 2 (6 mai 2017) : 51. http://dx.doi.org/10.5296/emsd.v6i2.10983.

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The deployment of environmental friendly business practices is strongly related to the principles of the sustainable development. The customers are an important stakeholder group that appears to be sensitive to the corporate social responsibility (CSR) actions of a company. The environmental dimension is increasingly being included as a pillar of a company’s CSR plan. The aim of this study is to examine the determinants that affect consumers’ awareness of the environmental dimension of a company’s CSR plan, called hereafter corporate environmental responsible (CER) activities. Results suggest that consumers’ awareness towards CER practices is differentiated regarding their demographic profile. Highly educated and middle aged consumers are more sensitive to corporate environmental responsible practices. The income of a consumer is not a statistically significant factor though regarding their awareness of environmentally responsible firms.

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Ajina, Ahmed Suhail, Sanjit Roy, Bang Nguyen, Arnold Japutra et Ali Homaid Al-Hajla. « Enhancing brand value using corporate social responsibility initiatives ». Qualitative Market Research : An International Journal 23, n^o 4 (15 janvier 2020) : 575–602. http://dx.doi.org/10.1108/qmr-11-2017-0145.

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Purpose This study aims to investigate employees’ perceptions of socially responsible financial services brands in Saudi Arabia. The study also identifies the motives and challenges for Islamic banks for higher involvement in social responsibility initiatives to enhance their brand values. Design/methodology/approach An inductive approach was used in this study to identify the motives and challenges related to corporate social responsibility (CSR) activities. The research design uses a qualitative approach where in-depth interviews were carried out among the employees in the financial services sector in Saudi Arabia. Findings Findings provide insights about how CSR initiatives for financial services brands in a developing and Islamic country are perceived. Results show that the focus of CSR activities is on the attribute of CSR, the magnitude of CSR and attitude towards CSR. Results show two main motives to engage in CSR activities, which are instrumental and ethical motives. The main challenges are related to the government, business, charitable organisations and customers and society. Practical implications Implications exist for how CSR is perceived in a new context and in the financial services industry. Understanding the current perception of CSR from a financial service brand perspective helps policymakers to develop appropriate platforms for financial service providers to become more socially involved. Originality/value The major contribution of this study lies in investigating the CSR perception among the key stakeholder (i.e. the employees) from a brand management perspective in the Saudi Arabian financial services sector. Further, this study shows the main motives and challenges, which local financial service brands face to become socially responsible. The categories of attributes, magnitude and attitudes can be used to enhance brand value in one of the economically advanced countries in the Arabic world, Saudi Arabia. In the first category “attribute”, the perception of socially responsible banks are highlighted, while the elements of CSR, including its dimensions, are emphasised in the second category “magnitude”. The third category “attitude” shows two themes, including stakeholders’ issues and business-related issues.

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Viswanathan, Lakshmi. « Corporate Social Responsibility and Corporate Financial Performance : Evidence from Indian Capital Market ». Asian Journal of Empirical Research 6, n^o 9 (17 décembre 2016) : 240–48. http://dx.doi.org/10.18488/journal.1007/2016.6.9/1007.9.240.248.

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The concept of corporate social responsibility (CSR) is welcomed with more enthusiasm in recent years. The present study, is a four phase investigation of the corporate financial performance of socially responsible firms relative to other firms, listed in Bombay Stock Exchange. We start with a comparative analysis of financial performance of CSR and non-CSR firms and then proceed to explore industry-specific effects. After identification of significant factors contributing to financial performance, we conduct an analysis to check for the feed-back effect on CSR using Probit model. We also compute the probability with which a firm is more likely to adopt CSR due to improvement in any of the significant factors.

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Kim, Yongtae, Myung Seok Park et Benson Wier. « Is Earnings Quality Associated with Corporate Social Responsibility ? » Accounting Review 87, n^o 3 (1 janvier 2012) : 761–96. http://dx.doi.org/10.2308/accr-10209.

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ABSTRACT This study examines whether socially responsible firms behave differently from other firms in their financial reporting. Specifically, we question whether firms that exhibit corporate social responsibility (CSR) also behave in a responsible manner to constrain earnings management, thereby delivering more transparent and reliable financial information to investors as compared to firms that do not meet the same social criteria. We find that socially responsible firms are less likely (1) to manage earnings through discretionary accruals, (2) to manipulate real operating activities, and (3) to be the subject of SEC investigations, as evidenced by Accounting and Auditing Enforcement Releases against top executives. Our results are robust to (1) controlling for various incentives for CSR and earnings management, (2) considering various CSR dimensions and components, and (3) using alternative proxies for CSR and accruals quality. To the extent that we control for the potential effects of reputation and financial performance, our findings suggest that ethical concerns are likely to drive managers to produce high-quality financial reports. Data Availability: Data used in this study are available from public sources identified in the study.

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Pustokhin, D. A., et I. V. Pustokhina. « NATIONAL MODELS OF CORPORATE SOCIAL RESPONSIBILITY : COMPARATIVE ANALYSIS ». Intelligence. Innovations. Investment, n^o 5 (2020) : 93–103. http://dx.doi.org/10.25198/2077-7175-2020-5-93.

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The article is devoted to one of the most discussed topics of our time – corporate social responsibility (hereinafter – CSR). Discussions about the functions of business, its role in the development of society have been going on for several decades and do not lose their relevance to this day. Moreover, the implementation of CSR involves going beyond the statutory standards of business conduct. Companies strive to establish relations with the society and invest in its development, to strengthen its reputation, to harmonize the so-called «habitat». However, socially responsible behavior involves diverting part of the financial resources to solve tasks that are not directly related to making a profit. Striving for prosperity in the long term encourages companies to find a balance between the need to invest in the social sphere and possible economic results. Aware of the fact that CSR can be not just a «gesture of goodwill», but also a serious tool for competition, companies actively include its principles in corporate strategy. One can say with confidence that CSR today is a global phenomenon, a practice that is being introduced in countries with different levels of political and social development. Within the framework of this paper, the concept of the national CSR model is revealed. The article provides a comparative analysis of the national models of CSR developed in Western countries. Their main similarities and differences are determined. Based on the results of the comparative analysis, the authors propose recommendations on the formation of the Russian CSR model for state structures, the private sector, the media, the society as a whole.

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Pillai, K. R. « Corporate Social Responsibility in India : A Journey from Corporate Philanthropy to Governance Mandate ». Indian Journal of Corporate Governance 10, n^o 2 (27 novembre 2017) : 176–84. http://dx.doi.org/10.1177/0974686217735924.

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Business is obligatory to society as it flourishes in the very social eco-system. Socially responsible, ethically upright and environmentally sustainable business solutions will endure spatially and temporally. The governmental initiatives to put corporate social responsibility (CSR) in the core business agenda acknowledge the policy engagement in promoting socially responsible business in a country. The present article is the outcome of a country-specific study examining the CSR mandates in a historical perspective in India in general and the domain of Companies Act 2013 in particular. The approach of the study is desk research. The study has observed that the recent mandate of India in this regard is to align the CSR engagements with corporate performance through a process of internalisation and institutionalisation.

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Sun, Li, et T. Robert Yu. « The impact of corporate social responsibility on employee performance and cost ». Review of Accounting and Finance 14, n^o 3 (10 août 2015) : 262–84. http://dx.doi.org/10.1108/raf-03-2014-0025.

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Purpose – The purpose of our paper is to empirically examine the conjectures, which prior literature suggests, that employees work more productively in socially responsible companies and employees are willing to work for less when they work for these companies. Design/methodology/approach – This study uses ordinary least squares regression to examine the relationship between corporate social responsibility (CSR) and employee performance and between CSR and employee cost. Further, 2SLS is used to address the endogeneity issue. Findings – The results indicate a positive relation between CSR and employee performance, suggesting that employees in socially responsible companies generate better operating performance than their peers in less socially responsible companies. Findings also reveal that socially responsible companies incur higher labor cost. Research limitations/implications – First, the CSR ratings constructed by KLD Inc. are an approximate measure of CSR performance. Better CSR measures may yield stronger results. Additionally, the sample firms in our study are relatively large firms. Caution needs be exercised when readers generalize these conclusions. Finally, this sample only consists of public firms. Whether these conclusions hold in private firms remains unknown. The above issues can be investigated in future studies. Practical implications – The findings of our study should interest managers who contemplate engaging in socially responsible activities, investors and financial analysts who assess firm performance and policymakers who design and implement guidelines on CSR programs. Originality/value – This is the first paper that directly tests the association between CSR and employee performance and cost. Thus, this study contributes to the CSR literature by offering evidence to show a positive effect of CSR on employee performance. It also contributes to the management accounting literature.

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Fiandrino, Simona, Alain Devalle et Valter Cantino. « Corporate governance and financial performance for engaging socially and environmentally responsible practices ». Social Responsibility Journal 15, n^o 2 (1 avril 2019) : 171–85. http://dx.doi.org/10.1108/srj-12-2017-0276.

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PurposeThis paper aims to reconcile the conflicting understanding on the nexus between corporate governance (CG), corporate financial performance (CFP) and corporate social responsibility (CSR) by investigating how companies engage with CSR practices.Design/methodology/approachThe study carries out a multivariate linear regression analysis on a sample of 361 listed companies from five countries in Europe: France, Germany, Italy, Spain and the UK.FindingsCG mechanisms and CFP have an impact on CSR because they affect social and environmental practices strongly and significantly. Furthermore, the findings describe the capacity of CSR to influence both the CG structure and the CFP.Research limitations/implicationsThe present research limits the analysis on the social and environmental performance of companies that communicate their commitment to stakeholders without distinguishing between “greenwashing” companies that implement CSR to improve corporate reputation and those companies that pursue effective societal benefits, taking care of stakeholder relationships.Practical implicationsThe CSR approach can drive the CG structure and improve CFP if managers perceive the implementation of sustainable practices as an integrated process rather than a mere outcome.Originality/valueThis paper seeks to disentangle the nexus between CG, CFP and CSR, not yet precisely defined by scholars in the context of five countries in Europe.

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Giannarakis, Grigoris, George Konteos et Nikolaos Sariannidis. « Financial, governance and environmental determinants of corporate social responsible disclosure ». Management Decision 52, n^o 10 (11 novembre 2014) : 1928–51. http://dx.doi.org/10.1108/md-05-2014-0296.

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Purpose – The purpose of this paper is to investigate the vital determinants on the extent of corporate social responsibility (CSR) disclosure in a US context. The selected variables are CEO duality, the presence of women in the board, greenhouse gas (GHG) emissions, emission reduction initiatives, company's risk premium, financial leverage and industry's profile. Design/methodology/approach – The environmental, social and governance (ESG) disclosure score is used as a proxy for the extent of CSR disclosure calculated by Bloomberg. The influence of plausible variables on the ESG disclosure score and its sub-categories was examined by using the least squares dummy variable model (LSDV) incorporating 100 companies listed on Standard & Poor's 500 Index for the period 2009-2012. Findings – The results show that the emission reduction initiatives and GHG emissions influence positively the extent of ESG score. In addition, slight differences exist concerning the determinants of different types of disclosures. Furthermore, it is illustrated that a company's industrial profile seems to have differences among the extent of the different types of disclosure. Research limitations/implications – The sample of companies is based on the US companies incorporating only large-sized ones. Originality/value – The study extends previous studies with the inclusion of both traditional and innovative determinants of the CSR disclosure in USA taking into account four years of corporate data. A third party rating approach was adopted in order to calculate the extent of CSR disclosure. Finally, both the shareholders’ and the investors’ attitudes in relation to CSR disclosure are presented.

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Vartiak, Lukáš. « IMPORTANCE OF REPUTATION IN THE ASSESSMENT OF CORPORATE SOCIAL RESPONSIBILITY ». CBU International Conference Proceedings 3 (19 septembre 2015) : 082–88. http://dx.doi.org/10.12955/cbup.v3.587.

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Successful organizations need to be profitable and also recognized by the general public. Therefore, organizations are becoming more socially responsible. Socially responsible actions are positively perceived. These actions together are molding the organization’s reputation. The purpose of this study was to highlight the importance of reputation in the assessment of corporate social responsibility (CSR). The purpose is realized by the secondary research, which consists of parsing the worldwide CSR ranking. Analysis, comparison, and selection are methods used in the secondary research. As the main finding, it may be considered that connections between reputation and CSR exist in three dimensions. Information from the secondary research confirms the importance of reputation in the CSR assessment. Recommendations arising from this study are that organizations should act socially responsible and they should inform the general public about their CSR performance, so that they can obtain a competitive advantage.

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Kim, Heather Markham, Kyuha Cho, Younggin Choi, Junghoon (Jay) Lee et Jinsoo Hwang. « Corporate Social Responsibility Reporting in the Casino Industry : A Content Analysis ». Sustainability 13, n^o 20 (11 octobre 2021) : 11185. http://dx.doi.org/10.3390/su132011185.

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The purpose of this study is to provide preliminary exploration of how corporate social responsibility issues are currently reported and communicated by US major casino companies. Empirical evidence is drawn from standalone CSR reports and websites of the 30 largest casino companies in the US, which is explored through content analysis methodology. This paper finds that there are substantial variations in the reporting and communication of CSR issues by casino companies. While casino companies mainly rely on websites to communicate CSR issues, 23% of the sample companies use standalone CSR reports. Whereas websites tend to provide relatively limited information about CSR activities, standalone CSR reports have a tendency to cover comprehensive CSR themes in a detailed manner. In addition, the content analysis based on website reveals that while most casino companies tend to be passive about responsible gaming, some are trying to behave more actively and responsibly about this issue.

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Clara C. Romero, Karina, et Richel L. Lamadrid. « Rethinking corporate social responsibility within the sustainability agenda ». Journal of Global Responsibility 5, n^o 2 (2 septembre 2014) : 180–202. http://dx.doi.org/10.1108/jgr-06-2014-0023.

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Purpose – This investigation is guided by the following research questions: employing Hart and Milstein’s (2003) Sustainable Value Framework as analytic tool, what is the extent of the integration of sustainability focused strategies by Asian-based companies in their corporate social responsibility (CSR) initiatives? How can the ethics of responsibility of Hans Jonas help rethink the current understanding and doing of CSR in Asia towards achieving a truly responsible and sustainable corporate identity? Design/methodology/approach – This research uses Centering Resonance Analysis (CRA), which is a relatively sophisticated form of content analysis methodology suitable for studying formal written communication such as the published CSR reports. To accomplish the complex task of CRA, the Crawdad Text Analysis System 1.2 is used. The Crawdad Text Analysis Software is an analytical software package developed specifically to perform CRA. Findings – Using the Hart and Milstein Sustainable Value Framework as a diagnostic tool, the empirical findings reveal that Asian-based companies’ CSR projects exhibit a very low degree of integration of sustainability strategies. This paper proposes a theoretical process model that explains the planned development of CSR initiatives – through a CSR tract elucidated as corporate sustainability and responsibility – a holistic management approach aimed at providing impetus for companies in Asia to pursue the goal of becoming responsible and sustainable companies. It reconciles the concepts of CSR and corporate sustainability using Hans Jonas’ ethics of responsibility as the philosophical footing. Research limitations/implications – The primary objective of this study, therefore, is to examine how companies located in Asia embrace sustainability in their CSR engagement. It stems back to the fundamental question, “How do companies in Asia manage their CSR” – i.e. as a strategic response to changing circumstances and new corporate challenges? This question drives this study’s search for empirically based conclusions on current CSR program thrusts and the advancement of sustainability strategies of firms operating in Asia. Practical implications – Building upon the empirical results gained from the above objective is the equally important goal of the study to advance Hans Jonas’ ethics of responsibility as a basis for a blueprint to a revitalized view of CSR amongst Asian firms in their pursuit to become responsible and sustainable corporations. The integration of philosophical theory adds foundational depth to the study. Social implications – Building upon the empirical results gained from the above objective is the equally important goal of the study to advance Hans Jonas’ ethics of responsibility as a basis for a blueprint to a revitalized view of CSR among Asian firms in their pursuit to become responsible and sustainable corporations. The integration of philosophical theory adds foundational depth to the study. Originality/value – This multidisciplinary study seeks to contribute to CSR literature in two ways. First, it highlights the significance of the need for empirical descriptions of firm-level CSR structures and practices that may give a more thorough account of the overall quality of business involvement of Asian-based firms on sustainability issues. Second, this investigation underscores the need for conceptual robustness to guide CSR initiatives undertaken by firms within a sustainability paradigm. A grounded theoretical model is henceforth presented in this paper to enrich the discussion on the strategic management of ecological responsibility through a holistic approach to CSR.

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Choi, Hyunjung, Byungchul Choi et Jungyoon Byun. « The relationship between corporate social responsibility and earnings management : accounting for endogeneity ». Investment Management and Financial Innovations 15, n^o 4 (23 octobre 2018) : 69–84. http://dx.doi.org/10.21511/imfi.15(4).2018.06.

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This study examines the relationship between corporate social responsibility (CSR) and earnings management after controlling for endogeneity of CSR. Using a sample of non-financial firms listed on Korean Securities Market between 2002 and 2010, this study finds that ignoring endogeneity biases the estimated relation between CSR and earnings management. Specifically, the results show that the negative and significant relation between CSR commitment and discretionary accruals reported in the previous studies becomes insignificant. However, the negative and significant relation between CSR commitment and real activities manipulation remains significant even when the endogeneity of CSR commitment is taken into account. Therefore, this study provides evidence that proactive CSR engagement significantly affects firm’s practice of real activities manipulation, while it does not affect its practice of discretionary accruals. These results indicate that CSR commitment leads managers to be more responsible in management of operational activities than in accruals management.

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Lobachevska, Ganna, et Claus-Heinrich Daub. « The role of Corporate Social Responsibility in the decision-making process of consumers in Ukraine ». Innovative Marketing 17, n^o 1 (1 mars 2021) : 78–93. http://dx.doi.org/10.21511/im.17(1).2021.07.

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This paper aims to investigate the impact of Corporate Social Responsibility (CSR) of Fast Moving Consumer Goods (FMCG) companies on consumer buying behavior in the Ukrainian market. The qualitative data for this study were collected with the help of semi-structured interviews conducted with a total of 10 respondents, including 5 Ukrainian consumers (with different levels of responsible consumption adoption) and 5 CSR experts from FMCG companies located in Ukraine (both local and global; with CSR adoption level varying from low to well-developed). The data obtained for this study revealed that the level of consumer awareness about CSR in Ukraine is still low. However, the level of awareness and the actual consumption of responsible products are constantly growing. The results also show that Ukrainian consumers who already have some level of awareness about CSR perceive CSR communication as more credible when it does not originate from the company directly or is endorsed by a third party. At the same time, interviewed experts stated that to raise awareness among the wider population, FMCG companies have to communicate their CSR achievements directly and massively. Ukrainian consumers are mostly impacted by the product-related CSR type, such as bio-ingredients and sustainable packaging. Price premium for responsible products is the key factor that causes the “intention-behavior gap” in Ukraine.Practitioners from the FMCG industry in Ukraine may use the information provided by this study to shape their CSR strategies, which will allow them to cater to societal demands and, as a result, impact consumer buying behavior.

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Dong Soon, Kim, Yeo Eunjung et Zhang Ying-ai. « Corporate Governance and Firm Value : The Impact of Chinese Companies` Corporate Social Responsibility ». Korean Journal of Policy Studies 32, n^o 2 (31 août 2017) : 23–61. http://dx.doi.org/10.52372/kjps32202.

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We investigate whether the corporate social responsibility (CSR) of Chinese companies has a certain impact on firm value, and further, depending on the level of corporate governance, how the impact of CSR on firm value changes. First, CSR activities generate a positive effect on firm value suggesting that companies may have an incentive to be willing and to continue to perform their CSR activities. Second, if the ratio of the largest shareholder`s stake is low (high) or the gap between the largest and the second-largest shareholder`s stakes is small (large), CSR activities lead to a significant positive (negative) impact on firm value. Third, we find a positive impact for firms with high management or auditor ownership and for firms whose CEO and chairman of the board are not the same person. Interestingly, due to the fact that significant numbers of outside directors of Chinese companies are appointed by the largest shareholders in China, CSR activity may be used to better align the company with the private interests of the largest shareholders than with the interests of other shareholders, thus lowering firm value. Lastly, if the company`s largest shareholder is the country government, CSR has a positive impact on firm value. In this case, the largest shareholder―the country government―carries out CSR activities for social benefit because such a benefit is naturally aligned with the country`s interests in the company. This paper also sheds light on Chinese companies` corporate governance structure that enhances socially responsible activities and firm value. Our results suggest that good governance provides incentives to voluntarily and continuously perform socially responsible activities.

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Kim, Kwang-Ho, MinChung Kim et Cuili Qian. « Effects of Corporate Social Responsibility on Corporate Financial Performance : A Competitive-Action Perspective ». Journal of Management 44, n^o 3 (9 septembre 2015) : 1097–118. http://dx.doi.org/10.1177/0149206315602530.

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We attempt to provide a more nuanced view of the relationship between corporate social responsibility (CSR) and firm financial performance using a competitive-action perspective. We argue that competitive action should be considered as an important contingency that determines the effects of CSR activities on firm financial performance. Using data for 113 publicly listed U.S. firms in the software industry between 2000 and 2005, we found that socially responsible activities (positive CSR) enhance firm financial performance when the firm’s competitive-action level is high, whereas socially irresponsible activities (negative CSR) actually improve firm financial performance when the competitive-action level is low. By introducing competitive action as an important contingency, this study contributes to the literature on CSR and strategic management.

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Mendoza, Enrico Cinco. « Is CSR a motivator for socially responsible customers of for-profit social enterprises ? » Jurnal Studi Komunikasi (Indonesian Journal of Communications Studies) 4, n^o 3 (5 novembre 2020) : 524. http://dx.doi.org/10.25139/jsk.v4i3.2593.

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The rise and development of corporate social responsibility (CSR) as a very significant and influential dogma in current business practice supports the popularly held view that firms cumulatively enjoy substantial power and control over a vast majority of society’s resources. Such enormous power can be at times detrimental to society in general and as such it is just right that these corporate behemoths police themselves unilaterally and be of good service to the community. The objective of this research is to evaluate the bivalent effects as motivator and hygiene factor of CSR on socially responsible customers towards a for-profit social enterprise. This research also evaluates the significance of CSR towards customer relationship and positive word of mouth among Human Nature customers. Respondents in this study were the customers of an independent distributor of Human Nature products in the Philippines. Findings indicated that CSR wields a significant influence towards customer in enhancing customer relationship and CSR helps in encouraging customers to willingly support and endorse Human Nature products. CSR also exhibits bivalently both characteristics of motivator and hygiene factor in moderating the impact of perceived CSR towards relationship quality and positive word of mouth from customers. Results of this study can be used as a reinforcement to the idea that CSR can and could elicit positive attitude and behavior from customers. Furthermore, results of this study can also be used by scholars in further probing the corporate impact of various individual CSR initiatives instead of CSR itself in its totality.

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Miller, Katharine E., et Mesut Akdere. « Advancing organizational corporate social responsibility (CSR) agenda ». European Journal of Training and Development 43, n^o 9 (4 novembre 2019) : 860–72. http://dx.doi.org/10.1108/ejtd-10-2018-0107.

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Purpose Given the growth of demand for companies’ engagement in socially responsible and ethical practices through corporate social responsibility (CSR), this paper aims to expand the literature on such efforts as currently presented in organizational communication, management, Human Resource Development (HRD) literature. Design/methodology/approach The authors synthesize the topic of CSR across these various disciplines with a focus on identifying gaps in the literature related to the training and development (T&D) based CSR-related activities. Thus, the authors provide implications for the training of CSR as called for by current literature because today’ corporations appear to lack the proper strategies in the understanding and implementation of such efforts. Findings The authors conclude by discussing the pragmatic considerations for this type of T&D and call for further discussion among scholars and professionals in facilitating future work on CSR in a training context. Originality/value Exploring CSR within the context of T&D presents critical capacities in enabling organizational CSR agenda across all units.

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Lizarzaburu, Edmundo R., et Jesús del Brío. « Corporate social responsibility review ». Corporate Ownership and Control 13, n^o 1 (2015) : 715–23. http://dx.doi.org/10.22495/cocv13i1c6p9.

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This research paper represents a literature review of corporate social responsibility (CSR), as it has evolved and their use and impact in several countries. As a consequence of competitive markets, several entities must endeavor to reveal a picture of themselves as highly socially responsible enterprises. The increment in academic and practitioner interest in “Corporate Social Responsibility (CSR) has led the development of a set of definitions regarding the concept and their application” (Jamali and Mirshak 2007). The term is not a new concept (Taneja, Taneja and Gupta, 2011) it was developed since 1950´s. Nowadays, several literature presents substantial evidence that CSR activities can play a significant role in enhancing a firm’s value (Mahfuja, 2013). In this scenario, the following paper examines the broad progress of the ideas behind the concept though its origins and evolution in a country focus approach, practices implementation and literature available from different authors over the time. Also, we outline a set of core elements that many scholars associate this term with and finally we develop a special focus towards the stakeholders approach among all theories available on this matter.

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Zhao, Jingchen. « Promoting more socially responsible corporations through a corporate law regulatory framework ». Legal Studies 37, n^o 1 (mars 2017) : 103–36. http://dx.doi.org/10.1111/lest.12140.

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This paper aims to lay the foundations for a more critical approach to the relationship between corporate social responsibility (CSR) and corporate law. Limitations on legislative approaches including directors’ duties, disclosure of information, sustainable decisions, direct promotion and corporate internal management structure are critically analysed, trying to find well thought-out and effectively implemented adjudication that provides meaningful instruction for regulating CSR. The paper explores the manner in which corporate law may contribute to accommodating CSR principles within corporate strategies, in order to establish a transformative legal regulatory framework within corporate law by using the authoritative legal mode to promote corporate regulatory mechanisms. The paper critically studies a few legislative measures supported by the relevant legislative experiences from various jurisdictions as examples of currently enforced CSR laws at national level, in order to offer comprehensive and potentially effective legislative suggestions for accommodating CSR elements. However, a ‘one size fits all’ approach is clearly not desirable, and these suggestions should be interpreted and implemented in a locally relevant manner, according to path dependence theory.

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Lin, Xiaojun, Ming Liu, Simon So et Desmond Yuen. « Corporate social responsibility, firm performance and tax risk ». Managerial Auditing Journal 34, n^o 9 (7 octobre 2019) : 1101–30. http://dx.doi.org/10.1108/maj-04-2018-1868.

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Purpose The purpose of this study is to investigate whether corporate social responsibility (CSR) can lower tax risk. Previous studies have demonstrated a negative link between CSR and tax aggressiveness. Generally, corporations engaging in social irresponsibility tend to undertake aggressive tax planning; whereas socially responsible firms enjoy tax savings. Because several recent studies have suggested that lower tax payments do not necessarily create higher tax risk, an exploration of the relationship between CSR and tax risk was not only interesting but also important. Design/methodology/approach Using an ethical perspective of CSR, this paper argues that executives who are nourished by an ethical climate tend to make responsible and reliable operating decisions. Therefore, their corporations would have better control of tax administration, and the corresponding tax risk would be constrained. Such corporations would enjoy greater tax savings while keeping their tax risk at relatively low levels. However, this reasoning ignores the fact that limited economic resources would constrain a firm from practicing CSR in the form of donations. This situation would also influence its attitude toward tax strategies. Specifically, when a firm’s performance is unsatisfactory, the cultural effect of CSR may diminish or even disappear. Findings Firms donating additional resources to CSR activities can construct a more ethical work climate that encourages executives to control tax risk while lowering tax expenses. For firms with unsatisfactory performance, the ethical benefits of CSR could disappear, thus suggesting a relationship with firm performance. This finding contributes to the knowledge on the ethical implications of CSR and proposes that the culture argument is conditional on satisfactory firm performance. Originality/value This study explores the association between corporate culture (CSR) and tax risk. The empirical results help shareholders, analysts and other investors to make their business decision better because CSR or corporate culture is less likely to change suddenly or dramatically in an abbreviated time. The finding of this study shed light on the importance of corporate culture on making an investment evaluation or decision. In addition, this study extends the research on CSR by demonstrating that the effects of CSR are conditioned on firm performance. The beneficial effect of CSR on tax risk would disappear when firms have unfavorable financial performance.

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Esper, Susana C., et Kathleen Boies. « Responsible Leadership : A Missing Link ». Industrial and Organizational Psychology 6, n^o 4 (décembre 2013) : 351–54. http://dx.doi.org/10.1111/iops.12065.

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Aguinis and Glavas (2013) ask, “When and why does CSR lead to positive outcomes for employees, organizations, and society?” Although the concept of corporate social responsibility (CSR) is elusive and comprises a wide range of definitions, there is convergence on the voluntary nature of these actions. But who implements these voluntary initiatives? CSR will take effect, as Aguinis and Glavas point out, at micro levels, through the actions of lower-level units and employees. Thus, there is a need to specify mechanisms by which macro-level CSR policies result in microlevel outcomes.

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Van, Loan Thi Hong, Hoang Huy Nguyen et Duc Hong Vo. « Corporate Social Responsibility : A Study on Consumer Awareness in Vietnam ». Review of Pacific Basin Financial Markets and Policies 23, n^o 03 (3 août 2020) : 2050019. http://dx.doi.org/10.1142/s0219091520500198.

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This paper explores how consumers’ perceptions of corporate social responsibility (CSR) influence their attitude and purchase intention in Vietnam. The study used a quantitative approach in which a survey was conducted. Among many respondents, the final 222 responses from various respondents across Vietnam were utilized in this paper. Key findings from this study are as follows. First, consumers (one stakeholder) are one key motive for organizations to become engaged in CSR. Second, consumers have a strong interest in an organization that they perceive to be responsible for its workers and community. Third, the concept of CSR in Vietnam is rooted in business and ethics, reflecting that Vietnamese consumers want business organizations to behave responsibly. On balance, the findings imply that CSR is influenced by the context in which it is practiced. Consumers expect business organizations to take their social responsibilities seriously, in line with the expectations of Vietnamese society.

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Amoroso, Donald, et Francisco Limcaoco Roman. « Youth Perception of Corporate Social Responsibility ». International Journal of Asian Business and Information Management 10, n^o 1 (janvier 2019) : 1–25. http://dx.doi.org/10.4018/ijabim.2019010101.

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This research assesses the importance of corporate social responsibility (CSR) as it affects the perception of millennials regarding the socially responsible corporation that, in turn may influence their intention to purchase. The findings show that loyalty and trust appear stronger among older-age consumers than among the younger-age consumers, but both loyalty and authenticity are strong indicators of continuance intention. Younger-age consumers clearly analyzed authenticity to build trust and advocacy, whereas older-age consumer built trust with clearly communicated awareness of CSR initiatives. The managerial implications clearly highlight the importance of awareness for older-age consumers while authenticity was important for younger-age consumers. This offers opportunities for further development on the behavior of the two categoriews of consumers as well as strategies for practitioners to employ CSR to influence continuous purchases.

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Csapóné Riskó, Tünde, Ádám Péntek et Troy Wiwczaroski. « Is it worth being socially responsible ? » Applied Studies in Agribusiness and Commerce 10, n^o 1 (31 mars 2016) : 73–80. http://dx.doi.org/10.19041/apstract/2016/1/10.

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Several definitions for corporate social responsibility (CSR) exist and these vary greatly as to the activities it should cover and their motivators. Among the benefits of CSR are positive marketing/brand building, brand insurance and employee loyalty. Numerous arguments against CSR prevail, e.g. social responsibility is not a problem that belongs in the sphere of activities a corporation should be addressing or even that CSR distracts businesses from addressing the primary need to concentrate on sales. Thus, the strong economic question: is CSR worth it? In 2014, we carried out a representative survey in Hungary, in which the effects of responsible business practices on consumer purchase behaviour were studied. With our research results, we could show that there is a considerable gap between the apparent interest of consumers in CSR and the limited role of CSR in purchase behaviour. JEL classification:M104

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Dapi, Belinda, et Maxwell Agabu Phiri. « The impact of corporate social responsibility on brand loyalty. » Journal of Governance and Regulation 4, n^o 4 (2015) : 8–16. http://dx.doi.org/10.22495/jgr_v4_i1_p1.

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This article describes corporate social responsibility (CSR) as an organisational tool whose successful implementation can be used to gain brand loyalty. The benefits of CSR to society have been well documented to a great extent. However, there is very little information on the benefits of it to the actual corporations that practice it. This lack of knowledge is what motivated the study on which this article is based. The key objectives of the study for the article were to determine consumer attitudes towards specific CSR programs, determine the impact of CSR on brand image and brand loyalty and determine what kinds of CSR programs are considered to be adequate by consumers to qualify as socially responsible. A quantitative survey was done using customers of the South African mobile phone service provider Vodacom. A self administered questionnaire was used as the primary data collection instrument. The main findings of the study were that although most consumers were not aware of what CSR as a concept is, they felt that companies are obligated to be socially responsible. Most importantly however, it was determined that the knowledge of a firm’s CSR initiatives may lead to enhanced corporate image and brand loyalty. From the findings, this article recommends that corporations need to take a more proactive rather than a reactive approach to societal and environmental issues. It also recommends that companies need to be more transparent about their CSR initiatives to consumers which in turn leads to increased stakeholder engagement.

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Mazzei, Matthew J., Ashley K. Gangloff et Christoper L. Shook. « Examining multi-level effects on corporate social responsibility and irresponsibility ». Management & ; Marketing 10, n^o 3 (1 octobre 2015) : 163–84. http://dx.doi.org/10.1515/mmcks-2015-0013.

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Abstract What influences firms to engage in socially responsible (irresponsible) activities? Corporate social responsibility (CSR), the efforts of firms to create a positive and desirable impact on society, and corporate social irresponsibility (CSI), contrary actions of unethical behavior that negatively influence society, have become an important focus of discussion for both corporations and scholars. Despite this interest, our understanding of organizations’ socially responsible (irresponsible) actions and their antecedents is still developing. A dearth of knowledge about the multi-level nature of the drivers of CSR and CSI continues to exist. Utilizing a longitudinal sample composed of 899 firms in 66 industries, we follow a prominent model to empirically examine industry-, firm-, and individual-level effects on CSR and CSI. Employing variance decomposition analysis, our results confirm that all three levels of investigation do indeed influence CSR and CSI. More substantively, our analysis estimates the magnitude of the effects attributable to each of the three levels for both CSR and CSI. We also compare multi-level influences on two separate CSR strategies, those targeting primary stakeholders (strategic CSR) and those targeting secondary stakeholders (social CSR). We find greater industry- and firmlevel effects on social CSR, and higher individual-level effects on strategic CSR. Our results build on the conceptual work of previous authors by providing empirical analyses to confirm multilevel influences on CSR and extending prior multi-level theory to the concept of CSI. Further, we add to the emerging literature regarding stakeholder demands by examining the various influences on CSR strategies targeting different stakeholder groups.

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Witkowska, Janina. « Corporate Social Responsibility : Selected Theoretical And Empirical Aspects ». Comparative Economic Research. Central and Eastern Europe 19, n^o 1 (30 mars 2016) : 25–41. http://dx.doi.org/10.1515/cer-2016-0002.

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The notion of Corporate social responsibility (CSR) is still stirring debate over how it should be interpreted, what models of CSR dominate in business practice, and consequences of enterprises’ engagement into socially responsible actions. While business practice demonstrates that companies voluntarily include social and environmental issues into their activities and into their relations with stakeholders, it is hard to determine what intentions motivate them to do so. This paper analyses selected aspects of discussions focused on the notion of CSR and identifies controversies over the standardisation of ethical and social business activities.

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Badía, Guillermo, Maria C. Cortez et Luis Ferruz. « Socially responsible investing worldwide : Do markets value corporate social responsibility ? » Corporate Social Responsibility and Environmental Management 27, n^o 6 (22 juillet 2020) : 2751–64. http://dx.doi.org/10.1002/csr.1999.

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