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Vasylchuk, Iryna, Kateryna Slyusarenko et Inta Kotane. « CORPORATE SOCIAL RESPONSIBILITY PRACTICES : THE EXAMPLES OF LATVIA AND UKRAINE ». Journal of Regional Economic and Social Development 1, no 12 (17 novembre 2020) : 203. http://dx.doi.org/10.17770/jresd2020vol1.12.5392.
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Corporate social responsibility (CSR) as a good business practice and an organized movement develops and gains increasing support not only among entrepreneurs and businesspersons but also among consumers choosing goods and services from reputable enterprises that implement generally accepted business ethics in their daily operation. The problem of CSR has become urgent in the context of ensuring economic and sustainable business development. Increasing attention is paid to raising the competitiveness and efficiency of business through the principles of CSR. The latest research on reputation and CSR in Latvia shows that there are few entrepreneurs, national institutions and members of the public in Latvia who understand the basics of CSR and support the manifestations thereof. In Ukraine, CSR practices of companies are also at the initial stage of their development, they are carried out epidemically, and only large companies have sustainable development strategies and publish non-financial reports. The aim of the research is to assess CSR practices in Ukraine and Latvia. General scientific research methods were used in the given research, namely: the monographic and descriptive methods and comparative analysis. The results of the research revealed that socially responsible entrepreneurship related to the principles of sustainable development, i.e. meeting current needs without compromising the needs of future generations. Sustainable development is characterized by three interrelated dimensions: environmental, economic and social, through which socially responsible entrepreneurship could be assessed.
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Jarkovská, Petra, et Martina Jarkovská. « Corporate social responsibility of small- to medium-size enterprises as a solution to out-migration : an example from the hospitality sector ». GeoScape 15, no 1 (1 juin 2021) : 43–52. http://dx.doi.org/10.2478/geosc-2021-0004.
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Abstract Local and regional authorities are often held responsible for implementing social and economic “population drain reduction” policies but at the same time are constrained with little fiscal power and inability to access resources. Being considered the “backbone” of local economies, it is on small- to medium-size enterprises (SMSEs) to come up with an “out-migration” solution which would be effective; yet at the same time sustainable, and adding social value to the local or regional development. Therefore, using a sample of 24 SMSEs from the hospitality industry environment, this paper empirically examines corporate social responsibility (CSR) as a prerequisite for employees’ affirmative work attitudes, such as job satisfaction (JS), effective organizational commitment (OC), and employees’ voluntary retention (R). Inspired by Carroll’s (2015, 2016) four-dimensional concept of CSR (economic, legal, ethical, and philanthropic dimension), the findings suggest a significant causal relationship between CSR and the examined employees’ desirable behavior outcomes. However, it is mainly the ethical and legal dimension of CSR that influence all three employees’ affirmative work attitudes - JS, effective OC, and voluntary R. The contribution of this paper also lies in amounting to the body of scholarly literature on CSR in respect to employees. Most works focus on other stakeholders but employees, or are set in different cultural settings or geographical regions, mainly in Asia, and thus their findings might be difficult to implement in the Central European context. Highlights for public administration, management and planning: • CSR as a prerequisite for sustainable management of employees’ retention in small-to medium- size enterprises. • CSR may act as an approach to reduce “out-migration” faced in local and regional development. • SMSEs adding a social value to local and regional development.
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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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Kim, Yongtae, Myung Seok Park et Benson Wier. « Is Earnings Quality Associated with Corporate Social Responsibility ? » Accounting Review 87, no 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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Jain, Priyanka, Saroj Kumar Datta et Ankur Roy. « Awareness and attitude towards corporate social responsibility ». International Journal of Law and Management 56, no 3 (6 mai 2014) : 231–46. http://dx.doi.org/10.1108/ijlma-05-2012-0012.
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Purpose – This paper is an attempt to explore the awareness and attitude of the management students towards corporate social responsibility (CSR). Students are perceived as future managers of the corporate world and their perception about CSR is deemed important to business organisations. The students can make companies understand their responsibility towards various stakeholders. The paper aims to discuss these issues. Design/methodology/approach – By doing a review of past literature, an appropriate scale consisting of forty-one items has been developed to measure the dimensions of CSR. Data were collected from 294 students of various business schools situated in Rajasthan (India). The data collected was subjected to exploratory factor analysis to extract the main dimensions that would bring out the attitudes of the students towards CSR. Findings – Results revealed that the companies should pay attention to accountability towards stakeholders, corporate governance, ethical commitment and humanitarian concerns besides fulfilling other responsibilities as covered under the eight factors identified in the study. Research limitations/implications – This paper used survey data from small sample of management students in a limited geographic area. Hence, it might be difficult to generalize the results to a larger, more representative population. The research also suggests how corporations can make CSR an integral part of the business organisation. Practical implications – The dimensions identified in the study if incorporated by the business in its day-to-day operations can make it socially responsible as well as socially acceptable in the true sense. Originality/value – This research makes an empirical contribution to identify the factors which management students expect business enterprises should do to be justified as socially responsible corporate citizens.
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Pal, Subrata Kumer, Pramath Chandra Sarker et Shibu Chandra Odhikari. « Raising Perceptions on Corporate Social Responsibility for Achieving Sustainable Development Goals ». Business and Economic Research 12, no 1 (7 janvier 2022) : 1. http://dx.doi.org/10.5296/ber.v12i1.19223.
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The Sustainable Development Goals (SDGs) 2030 is the United Nations development agenda for developing the economy, society, and environment. Moreover, Corporate Social Responsibility (CSR) is an emerging topic in the business world. The paper aims to pursue business students’ knowledge and perception of CSR activities linked to SDGs. The quantitative research design and descriptive research analysis were used. The data were collected from business learning students of three public universities in Bangladesh. CSR’s perception-related items positively correlated with Spearman’s Rho’s formula. The descriptive statistics revealed perceptions of CSR activities among respondents, which are directly and indirectly related to SDGs. In addition, the two-tailed Mann-Whitney U test and Kruskal-Wallis H test showed a variation of perceptions among groups. The findings of this study showed respondents had an acceptable knowledge level on CSR activities. There was a positive perception of respondents on economic and social dimensions of SDGs and mainly included in philanthropic and economic fields of CSR. Besides, their consciousness of the environmental dimension related to ethical and legal activities of CSR concepts was comparatively low. Finally, favourable knowledge and perception of business studying students in CSR activities are imperative for the successful implementation of SDGs.
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Khan, Asif, Li-Ru Chen et Chao-Yang Hung. « The Role of Corporate Social Responsibility in Supporting Second-Order Social Capital and Sustainable Innovation Ambidexterity ». Sustainability 13, no 13 (22 juin 2021) : 6994. http://dx.doi.org/10.3390/su13136994.
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This research contributes to the developing literature on CSR, second-order social capital, and sustainable innovation ambidexterity by (1) offering a complete theoretical framework grounded on related theories by clarifying the associations between the four components of CSR proposed by Carroll, because this model suggests a company to be a responsible member of the society by following the required laws while generating profits and conducting philanthropic initiatives, SSC, and sustainable innovation ambidexterity, and (2) testing this framework in a new setting and with a new target population. This study focuses on the top-level management of different manufacturing companies located in Pakistan. A total of 34 manufacturing industries were selected using a cluster sampling technique based on their proximity in the selected cluster. Geographical location and industry type were selected as the criteria to group the industries in clusters. The data collected from 220 top and middle-level managers were analyzed using a partial least square method while the moderation analysis was conducted by using variance analysis. According to the findings of this study, economic, ethical, legal, and philanthropical responsibilities of CSR were all found to have a positive influence on second-order social capital. The economic, ethical, and legal responsibility of CSR did not influence sustainable innovation ambidexterity, whereas the philanthropical responsibility of CSR was found to have a positive influence on sustainable innovation ambidexterity. The findings of this research study will allow the managers to identify the right mix of CSR initiatives required to manage SSC and sustainable innovation exploitation and exploration techniques.
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Mashingaidze, Sivave. « Sustainable responsible business conscience as derived from the Chumash : Hermeneutic phenomenological perspective ». Corporate Board role duties and composition 11, no 2 (2015) : 73–79. http://dx.doi.org/10.22495/cbv11i2art6.
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The Chumash (Five books of Moses) has potential from which conventional models and theories could leverage for public wellbeing. Considering the moral and ethical magnitude of business/corporate social responsibility (CSR) or Sustainable Responsible Business, understanding this concept from the religious stand-point could help strengthen CSR compliance, where religions play direct and indirect role in corporate governance and people’s lifestyle. This article explores epigraphic sources to provide answer to the questions: Does CSR have theological foundation from the Chumash? Can faith strengthen CSR and fortify compliance? The researcher sourced the required qualitative data from journal articles, Judaic sources and Chumash (Bible) texts as well as relevant online resources on the subject. The extractions from epigraphic sources were critically and methodically examined carefully using hermeneutic from which answers to the two questions were established. The findings indicate that CSR has theological foundation in the Chumash, and religious ethics and values have great influence for strengthening CSR.
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Gaio, Cristina, et Tiago Cruz Gonçalves. « Gender Diversity on the Board and Firms’ Corporate Social Responsibility ». International Journal of Financial Studies 10, no 1 (18 février 2022) : 15. http://dx.doi.org/10.3390/ijfs10010015.
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Corporate Social Responsibility (CSR) has progressively assumed a strategic role in corporate business. In this sense, the board of directors (Board) assumes a preponderant role, since they make decisions about business strategy. One considerably debated characteristic of Board diversity is gender, since women differ from men in terms of personality, communication style, and values. Therefore, this study analyzes the relationship between CSR and gender diversity on Boards, in a sample of European public firms. Results indicate that firms with a higher percentage of women in the Board have higher CSR practices, suggesting that the presence of women can play an important role in terms of CSR decisions, contributing to more social and sustainable firms. Results also suggest that management teams with a higher female percentage associate with better CSR scores, and firms that exhibit both a higher percentage of women on the Board and on the management team improve CSR scores. From an ethical perspective, more socially responsible firms present more trustworthy financial information, and more sustainable economic performance, which decreases risk assessment from their business partners and remaining stakeholders. Thus, results may be of interest to different stakeholders, such as policymakers, investors, and business partners, in order to increase firms’ involvement in CSR.
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Štreimikienė, Dalia, et Rizwan Raheem Ahmed. « CORPORATE SOCIAL RESPONSIBILITY AND BRAND MANAGEMENT : EVIDENCE FROM CARROLL’S PYRAMID AND TRIPLE BOTTOM LINE APPROACHES ». Technological and Economic Development of Economy 27, no 4 (14 juin 2021) : 852–75. http://dx.doi.org/10.3846/tede.2021.14520.
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The objective of this research is to evacuate the relationship between CSR initiatives and organizational performance. Additionally, the undertaken research examines the impact of brand image and brand awareness as mediators and corporate image as the moderator between CSR initiatives and organizational performance. We employed a modified conceptual framework derived from the Triple bottom line and Carroll’s pyramid models. The data was analyzed through the structural equation model by using confirmatory and exploratory factor analyses and conditional process approach for examining the direct, mediating, and moderating hypothesized relationships. The undertaken study’s outcomes demonstrated that the ethical, philanthropic, and sustainable dimensions positively and significantly influence organizational performance. Similarly, the mediation analysis suggested that the brand image and brand awareness are the potent mediators in an association between ethical, philanthropic, and sustainable dimensions and organizational performance. Findings further demonstrated that corporate image as a moderator has strong impact between exogenous factors and organizational performance. The undertaken study has important theatrical and managerial implications that provide value additions for both researchers and industry practitioners.
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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, no 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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Forte, Almerinda. « Corporate Social Responsibility In The United States And Europe : How Important Is It ? The Future Of Corporate Social Responsibility ». International Business & ; Economics Research Journal (IBER) 12, no 7 (16 juillet 2013) : 815. http://dx.doi.org/10.19030/iber.v12i7.7970.
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Corporate social responsibility plays an important role in a firms life in the U.S.today. It is not enough for companies to generate a profit. U.S. citizens expect them to generate a profit and conduct themselves in an ethical and socially responsible manner. The U.S. Sentencing Commission Guidelines help organizations facilitate this expectation, which is vital for corporate growth and maintaining a competitive edge. Managers who deal with ethical and social responsibility problems often times arent dealing with optimal solutions. Managers often settle forsolutions that suffice or cause the least harm. Managers charged with choosing the ethical or socially responsible path often face problems with no clear solution.Since the formation of the European Union, corporate social responsibility has garnered heightened attention in Europe. This isevidenced by their development of sustainability strategies. The Sustainable Development Strategy for Europe was approved in June 2001. It stated that social cohesion, environmental protection, and economic growth must coexist. This paper compares corporate social responsibility (CSR) in Europe to CSR in the United States. It also examines todays three corporate social responsibility models: the shareholder value model, the stakeholder model and the business ethics model.This paper also addresses Wayne Vissers (2010) five principles which he considers the future of corporate social responsibility, Aras and Crowthers(2011) theory that an organization should be held accountable to the external environment, and the rationale for new paradigms for the future in companies worldwide.
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Vărzaru, Anca Antoaneta, Claudiu George Bocean et Michael Marian Nicolescu. « Rethinking Corporate Responsibility and Sustainability in Light of Economic Performance ». Sustainability 13, no 5 (2 mars 2021) : 2660. http://dx.doi.org/10.3390/su13052660.
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Concepts of ethical behavior and corporate social responsibility have emerged in recent years due to organizations’ increasing ethical problems. Business ethics, social responsibility, and corporate governance are significant drivers for organizational performance, growth, and sustainable development (SD). In this paper, we propose an original tool, at a macroeconomic level, for the integration of concepts such as business ethics (BE), corporate social responsibility (CSR), and corporate governance (CG). The paper also seeks to establish the relationships among corporate responsibility dimensions (CR), sustainability, and economic performance. This research used the Sustainable Development Report 2020, Candriam’s ESG Country Report, World Bank Doing Business 2020 Report, World Bank national accounts data, and Eurostat as data sources. As part of the research, we selected the European Union states (27) plus the United Kingdom. The main results reveal the positive direct and indirect influences of corporate responsibility on economic performance, ultimately leading to sustainable development.
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Yeung, Shirley Mo Ching. « The role of media in corporate social responsibility for sustainable development ». Risk Governance and Control : Financial Markets & ; Institutions 12, no 2 (2022) : 27–37. http://dx.doi.org/10.22495/rgcv12i2p2.
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The purpose of this paper is to explore the perception of young people in Hong Kong on the role of media in corporate social responsibility (CSR). After reviewing relevant literature, a survey has been used to collect data from 2010 to 2013 with 147 questionnaires collected via an international non-governmental organization (NGO) in Hong Kong. Ninety-nine point three percent (99.3%) respondents agreed that CSR is important. The regression analysis result reflects that the media needs to be responsible to the community and they are complementary to three dimensions of ISO 26000:2010 Guidance on social responsibility — community involvement, consumer issues, and corporate governance. The survey results support the qualitative interview results of a selected media organization in Hong Kong. Accountable performance of the media industry relies on a professional manner, news from different perspectives, and having no interferences from powers. This is managerially relevant to the media industry as the results echo the findings of Chu and Chen (2019) that consumers’ CSR-related activities in social media significantly enhance identification with the brand and positive brand attitude. However, more questionnaires from local and overseas media organizations are required to derive a holistic view of factors for responsible media-related organizations.
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Tsai, Cheng-Hung, et Eugene Burgos Mutuc. « Evidence in Asian Food Industry : Intellectual Capital, Corporate Financial Performance, and Corporate Social Responsibility ». International Journal of Environmental Research and Public Health 17, no 2 (20 janvier 2020) : 663. http://dx.doi.org/10.3390/ijerph17020663.
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Intellectual capital (IC) and corporate social responsibility (CSR) provide a strong link between the enterprise and stakeholders. These strategic approaches are responsible in value formation for better financial performance. This study investigates the mediating effects of corporate financial performance on the relationship between IC components (ICs) and CSR of firms from the food industry in Asia. We analyzed 308 firm-year observations of 44 listed firms from 2011 to 2017. The results of this study provided mixed findings regarding the effects of ICs and CSR. In addition, results vary from the disaggregated effects of each IC component on environmental, social, and governance pillars. The results also indicate that the combination of accounting and market-based estimates of financial performance was found to be significant mediating factor to explain the phenomenon which varies per ICs and dimensions of CSR. Lastly, the implications for sustainable business practices and investments in knowledge-based resources in the food industry are elaborated.
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Hu, Qianqian, Tianlun Zhu, Chien-Liang Lin, Tiejun Chen et Tachia Chin. « Corporate Social Responsibility and Firm Performance in China’s Manufacturing : A Global Perspective of Business Models ». Sustainability 13, no 4 (23 février 2021) : 2388. http://dx.doi.org/10.3390/su13042388.
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In a globalized and digital world, manufacturing firms have used internet technology to conduct value appropriation (VA). However, during the COVID-19 crisis, export-led manufacturing firms around the world, particularly those in developing countries, have been forced to lay off workers and cope with VA-related problems, and serious survival problems have resulted in critical corporate social responsibility (CSR)-related challenges. Whereas limited research has discussed relevant issues in nonwestern contexts, we adopt a global perspective of business model and transactional cost theory, aiming to fill this gap by investigating the mechanisms among different dimensions of CSR implementation, firm performance, and VA herein. Based on a sample of listed Chinese manufacturing firms, the results show that the CSR technique dimension is negatively related to firm performance, that the CSR content dimension is positively related to firm performance, and that VA positively moderates the relationships of all three CSR dimensions to firm performance. The main contribution here is providing a more comprehensive understanding of how different CSR dimensions reflect firms’ multiple ethical behaviors, which influence their sustainable performance, respectively, thus enriching the existing knowledge of CSR studies in a new digital era riddled with uncertainties and complexities. We also offer practical implications for other export-led manufacturing firms in developing countries facing turbulent times.
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Ok, Youngkyung, et Jungmu Kim. « Which Corporate Social Responsibility Performance Affects the Cost of Equity ? Evidence from Korea ». Sustainability 11, no 10 (23 mai 2019) : 2947. http://dx.doi.org/10.3390/su11102947.
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This study analyzes the effect of corporate social responsibility activities on the cost of equity in Korea. We find that firms with better corporate social responsibility (CSR) performance generally exhibit cheaper equity financing. Considering three dimensions of CSR separately, we find that a higher “socially responsible management” significantly reduces the cost of equity by 1.13%-1.37% per annum and “Corporate governance” activity also marginally affects the cost of equity, while “environmental management” has no impact. Our result is robust in controlling for systematic risk, size, leverage ratio, and the number of analysts. These results imply that enhancing socially responsible management and corporate governance can increase firm value in Korea, but environmental management is not relevant for firm values. Putting differently, investors tolerate a lower return from firms with more CSR activities, because they expect them to provide sustainable incomes. Future researches can extend our approach to examining the effect on the cost of debt and cost of capital.
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Abdulaziz-Alhumaidan Humaidan, Abdullah. « The Impact of Orientations on Sustainable Performance ». International Journal of Social Ecology and Sustainable Development 13, no 1 (1 janvier 2022) : 1–12. http://dx.doi.org/10.4018/ijsesd.306267.
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This study has aimed to investigate the influence of managers’ orientation towards sustainability on corporate social responsibility (CSR) practices; besides, how those activities may affect social, economic and environmental sustainable performance. Moreover, it has explored the role of social responsible practices as a mediator across orientations and social, economic and ecological performance. Research data is collected by a survey and purposive technique has been adopted. Managers and owners of small and medium manufacturers (SMMs) were the sample. It has been found that moral orientations of managers have impacted CSR practices, and these activities have influenced environmental and societal sustainable performance, whereas economic sustainable performance is not being affected. Further, CSR practices have mediated owners’ orientations and sustainable performance dimensions excluding economic sustainable performance. The study has suggested that future research could investigate other sectors, and they may explore more variables.
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Fuchsová, Eva. « SOCIAL RESPONSIBILITY IN THE STRATEGY OF BUSINESS ENTITIES ». E+M Ekonomie a Management 25, no 3 (septembre 2022) : 35–52. http://dx.doi.org/10.15240/tul/001/2022-3-003.
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Social responsibility is a common part of corporate practice and an established topic of scientific research. Foreign studies have repeatedly concluded that the consistent integration of social responsibility into corporate strategy and strategic management of all dimensions of CSR strengthen corporate growth, bring competitive advantages, and contribute to the sustainable development of society. The aim of the paper is to find out whether even in the Czech Republic business entities with a strategic concept of CSR achieve better economic results compared to those whose approach to social responsibility is rather intuitive and unsystematic. Also, it seeks to answer the question of whether, with different corporate strategies, it is desirable to focus on different CSR activities that would support corporate growth. A survey of the dimensions of strategic CSR and basic economic characteristics was carried out on a set of more than 400 Czech companies engaged in CSR. Data were processed by methods of cluster analysis, factor analysis and multinomial logistic regression. The results show that there is a link between a more advanced (i.e., strategic) concept of CSR and achieving economic prosperity. It was also found that companies with different corporate strategies should carefully consider the benefits of individual CSR activities. All three strategies have shown positive effects resulting from activities aimed at employees and the local community. The differentiation strategy has shown the benefits of cultivating a market environment and the highest quality strategy for human rights protection. On the other hand, with the lowest price strategy, additional CSR activity does not mean an economic advantage. The conclusions contribute to the clarification of the links between strategic CSR and corporate growth in the Czech business environment and contribute specific knowledge that can be implemented by companies if they want to strengthen the positive effects of their socially responsible activities.
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Safonchyk, Oksana, et Konstiantyn Vitman. « PROSPECTS OF CORPORATE SOCIAL RESPONSIBILITY DEVELOPMENT IN THE EU IN SUSTAINABLE DEVELOPMENT ». Baltic Journal of Economic Studies 5, no 4 (29 octobre 2019) : 212. http://dx.doi.org/10.30525/2256-0742/2019-5-4-212-220.
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In the world practice, corporate social responsibility (CSR) is recognized an important component of sustainable development strategy, for which reason governments of many countries pay considerable attention to the promotion of CSR ideas at the national level, creating favourable conditions for socially responsible behaviour of national and foreign enterprises. The author aims to analyse the experience of regulation of corporate social responsibility policy in the EU Member States, to show the practice of national governments of the EU Member States in the field of CSR, and to determine prospects of corporate social responsibility at the modern development stage in view of implementing the concept of sustainable development. Summarizing approaches to the definition of CSR, it can be emphasized that CSR should positively influence society, in which the enterprise operates. It is a free choice in favour of increasing the welfare and moral and ethical values of society through appropriate approaches to doing business. Relations between enterprises both in the European Union and in other countries are increasingly based on the principles of CSR. Compliance with these principles becomes an important prerequisite for attracting foreign investment and obtaining government orders. In the international context, CSR is an efficient instrument to develop partnership and cooperation of countries in the context of achieving the Millennium Development Goals, to control the negative influence of the industrial sector on ecology, to prevent social crises, as a consequence, to ensure sustainable development of the world civilisation. Among the European institutions, the European Commission’s committees play a key role in disseminating the idea of CSR. One of the main factors in strengthening the EU economy is considered precisely the stable growth based on the rational use of resources, ecology, and competition. Plans of the Strategy for 2012–2015–2020 clearly show that the European Union intends to strengthen control over economic management and “voluntarily oblige” the business to follow the rules of CSR. The goal of a new CSR Strategy is to create conditions favourable for sustainable development, responsible business conduct, and permanent employment in the medium and long term. Key changes in comparison with the policy for 2010 – definition of corporate social responsibility as “Responsibility of enterprises for their impact on society” and rejection of the principle of voluntariness: “the European Commission recognizes that some regulations stimulate CSR, therefore, public authorities should support the CSR development by applying a mix of voluntary and regulatory policies”. As the study showed, the governments of the EU countries are actively engaged in the development and promotion of corporate social responsibility. The role of the state is manifested in the implementation of the following key functions: the state as a legislator and a controlling authority; the state as an employer; the state as a consumer and a buyer; the state as a partner; the state as an institutional investor; the state as a participant in international relations. The most significant results have been achieved by those EU Member States that use the systemic approach to CSR development. In these countries, responsible state structures have been formed that coordinate work in all areas. The approach to the choice of instruments is individual and is selected taking into account the priorities of the country’s socio-economic development and the importance of economic, environmental, and social aspects. An example of Great Britain, France, Belgium, Estonia, and Spain shows the possibility of successful CSR development.
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Körtvési, Dorina. « CSR and fashion SMEs : Do sustainable development goals matter ? » Prosperitas, Online first (2022) : 1–16. http://dx.doi.org/10.31570/prosp_2022_0025.
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The United Nations Sustainable Development Goals (SDGs) have been in place since 2015 to address global challenges at the social, economic, and environmental levels. Nowadays, the fashion industry plays a significant role in contributing to these issues. The study examines the SDGs’ importance and presence in the case of Hungarian fashion SMEs. This research used semi-structured in-depth interviews and investigated seven Hungarian fashion SMEs’ operation and business activities to reveal and understand the environment they function in, their CSR, and their interpretation of their responsibility. Although the analysed SMEs’ mission and vision involve specific elements of corporate social responsibility and ethical values, their day-to-day activities do not include impact assessment: they focus on value for money, maintaining and promoting quality products rather than running their internal audit systems or developing their reporting habits. The research focuses on the corporate sector’s interpretation of sustainability and corporate social responsibility concepts, specifically on SMEs, to help to understand the environment and circumstances and identify barriers and possible future ways to develop their sustainable and responsible operation. Based on the findings, the author suggests some practical recommendations to help businesses improve their CSR and SDGs engagement. Although SMEs are not expected to engage in CSR activities in Hungary, the European Union is constantly working on the future mandatory introduction of CSR. Preliminary research may make it easier to link CSR and the SME sector.
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Hondiul, Oleksandra. « Companies with the best reputation in the world : social responsibility as a key aspect in communication with stakeholders ». Integrated communications, no 3 (2022) : 13–21. http://dx.doi.org/10.28925/2524-2644.2020.1.2.
Texte intégralRésumé :
The relevance of the research is that the research of corporate social responsibility (CSR) of companies and their implementation of sustainable development are necessary tools for analysing the impact of CSR on reputation. This, in turn, makes it possible to analyse the communication channels through which CSR projects are covered. Accordingly, CSR research and sustainable development of companies are important both for further development of recommendations on channels of effective communication about responsible actions of companies and factors that will affect the reputation. The main objectives of the article are to demonstrate the role of LEGO Group, The Walt Disney Company, and Rolex projects and programs on CSR and sustainable development on the company’s reputation, to analyse the main social networks of companies through which CSR of companies is demonstrated. Reputation management has become so important because companies are being built at a time that is driven by new reputational market forces that affect companies around the world. Besides, corporate social responsibility and sustainable development of the company have the greatest impact on the company’s reputation. Research shows that corporate responsibility helps to restore and improve reputation. Moreover, a purpose-driven goal is directly proportional to a stronger reputation. Non-financial reports, usually according to GRI standards, or sustainable development reports, which show how effectively and positively the company affects the environment, economy, and society, are the tools by which a company highlights and demonstrates its responsibility. The article analyses corporate websites, social networks, and non-financial reports of the researches companies for 2018–2019. When a company creates a sustainable, ethical policy that goes beyond government regulations, it builds the trust of its customers. And the company’s well-planned media strategy will allow others to learn about the progress and results of projects and increase its reputation.
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Gajadhur, Revantha, et Angelo Nicolaides. « A Reflection on Corporate Social Responsibility in Africa contrasted with the UAE and some Asian Nations ». Athens Journal of Law 8, no 2 (31 mars 2022) : 157–72. http://dx.doi.org/10.30958/ajl.8-2-4.
Texte intégralRésumé :
Corporate social responsibility (CSR) is still a controversial theme in discussions about companies and what they do to benefit communities in which they operate and society at large, and many argue that it does not permit the maximisation shareholder value. CSR is nonetheless a significant matter to consider in any business conduct. A plethora of research proves that socially responsible companies benefit both themselves and society. A key benefit that emanates from CSR is ab enhanced relationship between a company and the community in which it operates. CSR must be leveraged by organisations who are committed to society and stakeholders. Only in this way can sustainable development be realised, and this must be done in a transparent and ethical fashion so that maximising profits do not remain the key drivers of CSR which is a mere façade as noted. Corporate social responsibility offers numerous advantages and strategic benefits to companies that adopt it and do so in a serious manner. This study aims to fill that gap in knowledge by providing a different perspective to the discussion on CSR in South Africa, using insights garnered from the UAE approach and that of some other nations. Keywords: Societal support, organisations, good governance, ethical practice, regulations.
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Panta, Nancy Diana. « WHERE DOES CORPORATE SOCIAL RESPONSIBILITY STAND IN RELATION TO SUSTAINABILITY ? » Oradea Journal of Business and Economics 3, no 1 (mars 2018) : 84–93. http://dx.doi.org/10.47535/1991ojbe038.
Texte intégralRésumé :
The business competitive landscape of today is shaped by new challenges. In order to outperform their peers, companies seek to seize opportunities and manage the risks associated with the challenges that arise. To this adds the pressure of societies on organizations to be more transparent, ethical and responsible. Corporate Social Responsibility (CSR) and sustainability come in response to this increasing demand of societies by being a pivotal tool in the business area. Organizations of the 21st century can no longer ignore CSR and sustainability and should follow the steps of integrating them across all departments as part of their strategic policy. Sustainable organizations are required to direct their interest beyond the economical factor and extend their goals towards environmental and social aspects. By integrating environmental and social concerns in the daily operations of a company, new models of doing business emerge and a synergy with various stakeholder groups takes place. Although a significant amount of attention has been headed towards the conceptualisation of CSR and sustainability, they both remain contested concepts. Therefore, the present paper depicts the effort to follow the emergence and conceptualization of CSR and sustainability from their origins, to introduce the changing meaning of CSR and to bridge the gap between the two concepts. Through literature review, the paper will provide relevant theoretical underpinnings that link CSR and sustainability.
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Martí-Ballester, Carmen Pilar. « Investor reactions to socially responsible investment ». Management Decision 53, no 3 (20 avril 2015) : 571–604. http://dx.doi.org/10.1108/md-04-2014-0207.
Texte intégralRésumé :
Purpose – The purpose of this paper is to analyze investor reactions to ethical screening by pension plan managers. Design/methodology/approach – The author presents a sample consisting of data corresponding to 573 pension plans in relation to such aspects as financial performance, inception date, asset size, number of participants, custodial and management fees, and whether their managers adopt ethical screening or give part of their profits to social projects. On this data the author implements the fixed effects panel data model proposed by Vogelsang (2012). Findings – The results obtained indicate that investors/consumers prefer traditional or solidarity pension plans to ethical pension plans. Furthermore, the findings show that ethical investors/consumers are more (less) sensitive to positive (negative) lagged returns than caring and traditional consumers, causing traditional consumers to contribute to pension plans that they already own. Research limitations/implications – The author does not know what types of environmental, social and corporate governance criteria have been adopted by ethical pension plan managers and the weight given to each of these criteria for selecting the stock of the firms in their portfolios that could influence in the investors’ behaviour. Practical implications – The results obtained in the current paper show that investors invest less money in ethical pension plans than in traditional and solidarity pension plans; this could be due to the lack of information for their part. To solve this, management companies could increase the transparency about their corporate social responsibility (CSR) investments to encourage investors to invest in ethical products so these lead to raising CSR standards in companies, and therefore, sustainable development. Social implications – The Spanish socially responsible investment retail market is still at an early phase of development, and regulators should promote it in order to encourage firms to adopt business activities that take into account societal concerns. Originality/value – This paper provides new evidence in a field little analysed. This paper contributes to the existing literature by focusing on examining the behaviour of pension funds investors whose investment time horizon is in the long-term while previous literature focus on analysing behaviour of mutual fund investors whose investment time horizon is in the short/medium term what could cause different investors’ behaviour.
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Marek, Agnieszka. « Corporate social responsibility in FC Barcelona as Carroll’s CSR pyramid in practice ». Annales. Etyka w Życiu Gospodarczym 21, no 7 (2 avril 2018) : 153–65. http://dx.doi.org/10.18778/1899-2226.21.7.11.
Texte intégralRésumé :
Corporate social responsibility (CSR) is a subject of great interest to both theoreticians and practitioners of management as well as to international organisations that promote this idea among existing enterprises. Despite many years of research on CSR, there is no single binding definition of this concept, therefore for the needs of this publication, the definition of Archie B. Carroll, and the resulting approach to CSR implementation in companies, has been adopted. The aim of the article is to analyse CSR activities undertaken by FC Barcelona in the framework of a system derived from Carroll’s CSR pyramid, therefore its activities have been divided into four groups corresponding to the dimension of financial, legal, ethical and philanthropic responsibilities. Due to the commercialisation of football, FC Barcelona is treated as a global enterprise, considering, however, the specificity of regulations governing the sports sector as well as goods and services offered by the club. The research has been based on an analysis of literature and available documents published by the club itself as well as by international organisations regulating football tournaments on national and international levels. The study has indicated that FC Barcelona is taking action in all the dimensions of social responsibility highlighted in Carroll’s pyramid and can be seen as a socially responsible organisation, at the same time meeting expectations of its stakeholders.
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Venezia, Elisabetta, et Fabio Pizzutilo. « EffSET : a Self-Evaluation Tool to Assess the Effectiveness of Education for Sustainable Development ». European Journal of Sustainable Development 11, no 4 (1 octobre 2022) : 197. http://dx.doi.org/10.14207/ejsd.2022.v11n4p197.
Texte intégralRésumé :
Education for Sustainable Development (ESD) plays a prominent part in the process of building the ethical, responsible, and sustainable consciousness of future generations and in addressing the sustainability challenge that society is facing. Nevertheless, very few methodologies have been developed to assess the effectiveness of sustainable and responsible teaching, so far. EffSET is a qualitative and quantitative instrument which was developed to enable Higher Education Institutions (HEIs) and instructors to classify and analyse their Corporate Social Responsibility (CSR) and Sustainability related courses and teaching concepts according to different criteria. The tool is also intended for benchmarking courses and HEIs in time (i.e. against previous years’ evaluation) and space (i.e. against comparable courses/HEIs) and to become an instrument to foster debate on ESD within and outside the institution. The idea behind EffSET is that a holistic perspective that involves, in an inclusive approach, values, strategy, operations, activities, stakeholders, structures, etc. of the HEIs and considers inputs and knowledge from different field of studies must sustain CSR/sustainability curricula/course if an effective impact on students’ long-term ethical, sustainable, and responsible behaviour is the envisaged learning outcome. This paper introduces EffSET and discusses its methodology. Preliminary results from very first applications are, also, showed.
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Galati, Antonino, Georgia Sakka, Maria Crescimanno, Antonio Tulone et Mariantonietta Fiore. « What is the role of social media in several overtones of CSR communication ? The case of the wine industry in the Southern Italian regions ». British Food Journal 121, no 4 (1 avril 2019) : 856–73. http://dx.doi.org/10.1108/bfj-07-2018-0437.
Texte intégralRésumé :
Purpose The purpose of this paper is to understand whether the companies most involved in communicating their responsible behaviour externally are those most active on the social media (SM) platform, with a philanthropic purpose rather than strictly aimed at economic aspects. Design/methodology/approach The authors, first, assess firms’ efforts on the SM platform using the model proposed by Chung et al. (2014), and, second, the authors analyze the content of messages in order to verify what dimensions of the corporate social responsibility (CSR) they contain. A multivariate modelling has been performed in order to verify whether the wineries that take most care to communicate their responsible behaviour are those that are more involved in the management of Social Network. The wineries’ effort in SM platform was analyzed using the model proposed by Chung et al. (2014), which consider three dimensions named intensity, richness and responsiveness. In order to verify the relationship between the SM effort and their engagement in CSR initiatives, the Probit model has been utilized taking into consideration four CSR dimension (Green CSR, Ethical CSR, Community CSR and Cultural CSR). Findings The findings show that wineries most involved in corporate social responsibility initiatives and in the active communication of these initiatives on SM platforms are those that are most active on SM and in particular those that interact most with their web users, triggering in them some reactions that lead to the sharing of content and, therefore, having a significant impact on the dissemination of information through SM. Research limitations/implications The main limitations of this study are related to the limited sample size, the time period considered. Practical implications This study provides insight and hints into wine entrepreneurs interested in improving the effectiveness of their CSR communication via SM showing the importance of the interactive dimension of SM, in order to reduce scepticism and gain greater credibility on the market. Originality/value This study uses four dimensions of the companies’ SM efforts’ built on the basis of a number of variables that are more explicative of the SM engagement.
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Lourdelle, Henri. « Pension fund management : a trade union commitment to greater corporate social responsibility ». Transfer : European Review of Labour and Research 10, no 3 (août 2004) : 452–67. http://dx.doi.org/10.1177/102425890401000310.
Texte intégralRésumé :
Corporate social responsibility (CSR), in association with sustainable development, has become a live issue over the past few years. Should companies be allowed to do whatever they like in the name of competitiveness, even at the risk of compromising the future of the planet? What means does the trade union movement currently have at its disposal to influence corporate conduct in the direction of sustainable development and social responsibility? Over and above traditional trade union activities, the unions have available to them a tool, namely the funds which they manage – or jointly manage – in connection with occupational pension or employee savings schemes. By having their say in the investment strategies of these funds, trade unions can make decisions that affect corporate conduct. This is what is now known as socially responsible investment (SRI). This article sets out to explore the issue, demonstrating how we have moved on from what was initially a moral, ethical approach, geared mainly towards ‘exclusion', to a more incentive-based approach seeking to encourage companies whose conduct is more ‘responsible'. In other words, we shall show that occupational pension funds can in fact become a new weapon in the trade union armoury.
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Popović Šević, Nevenka, et Beba Bajalski. « MANAGING CORPORATE SOCIAL AND ENVIRONMENTAL RESPONSIBILITY ». KNOWLEDGE INTERNATIONAL JOURNAL 30, no 1 (20 mars 2019) : 55–58. http://dx.doi.org/10.35120/kij300155p.
Texte intégralRésumé :
In business environment, corporate social and environmental responsibility is becoming increasingly an important issue. In today's world there are many components to consider when managing corporate social and environmental responsibility. The most dangerous are: air, water and soil toxifcation, climate change, exhaustion of resources (oil, water, forests), destruction of biological diversity and extermination of animal and plant species, environmental noise pollution, unmanaged waste; which overcome the potential of nature to purify and renew itself. There is no recipe for actualizing corporate social and environmental responsibility. However, the companies should be aware of this fact and accordingly, we may observe that the long term survival in the 21st century depends on wise leaders of companies and learning organizations who would manage CSR and environmental responsibility as an imperative. It is important to take into account philosophical aspect of such kind of managing, where the main questions are: what is the responsibility of the companies that generate long-term competitive advantage and what is type of implication of such success on the environment, society and the consumers. By adopting social and environmental responsible practices, company achieves better performance, reputation and overall commitment. It generally has a positive effect on company‘s support for the environment, adoption of corporate environmental responsibility and green practices. Governmental support strongly creates the effect of green management and encourages policies that are supported by financial aid and technical resources. The meaning of a corporate social and environmental responsibility concept of companies is a conscious ethical investment based on innovations and moral upgrading of managing. Such approach can be seen as an investment for sustainable value creation. The main aim is long term gain. The great social capital and environmental safety can be obtained through such kind of managing approach. It is important to underline that high and middle management can upgrade their ethical approach by managing corporate social and environmental responsibility with high integrity and deep respect for the environment, in order to avoid irreparable form of exploitation. That is the new way of doing business by implementing the understanding for specific needs of different environments, which involves elaborating the new responsible business models. It can be concluded that responsible development of sustainable innovations has to be done in order to respect positive socio-economic, ethical, political and environmental features and differences. Traditional, PR-seeking corporate and environmental responsibility is no longer enough in 21st century, because the paradigm of human survival is inseparable from our global ecosystem. Proactive corporate social and environmental responsibility jointly brings harmony to the whole society.
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Kovban, Andrii, et Inna Kohut. « FORMATION OF A CORPORATE SOCIAL RESPONSIBILITY STRATEGY OF COMPANIES IN EU COUNTRIES ». Baltic Journal of Economic Studies 5, no 3 (1 août 2019) : 82. http://dx.doi.org/10.30525/2256-0742/2019-5-3-82-90.
Texte intégralRésumé :
Business cannot act in isolation from society since it itself is a part of society. The fact that corporate social responsibility (hereinafter – CSR) has become a global business concept that defines key ideas and a modern format for entrepreneurship is no longer questionable. Every year, more and more companies are joining the initiative of non-financial reporting, which acts as a “business card of a social image.” The presence of social and ethical business standards greatly contributes to the formation of a positive business image and increases corporate competitiveness. At the same time, the growth of social, environmental, and economic problems of a global scale raises public expectations and, therefore, requirements for socially responsible activities of companies, inducing them to continuously improve the quality of CSR practices, finding innovative approaches to solving socially important problems, which is reflected in the global development trends of socially responsible business. The formation of models of state regulation of corporate social responsibility (CSR) in developed countries took place over several decades and, at the present stage, they are characterized by a high degree of development. The author aims to study the genesis of development of models of state regulation of corporate social responsibility, analyse principles of the formation of social responsibility strategy, and propose areas for improving CSR for companies operating in the European business space at the modern development stage in view of implementing the concept of sustainable development. After analysing the national models of CSR state regulation, we note that in the research of scientists, there from three (American, European, Asian) to seven models: American (US), European (Continental), British, Scandinavian, Asian (Japanese), African, model of BRICS countries or more. But, of course, the US model of CSR, formed in the specific conditions of the free market, is the largest. Key conclusions of the involvement of European companies in the implementation of the CSR strategy are as follows: involvement depends on the size of the company (CSR policy is applied by 48% of small and 65% of medium-sized companies); the implementation of the CSR policy does not depend on the company’s field, but there was a geographical discrepancy (for example, 33% of the SME in France and 83% in Finland); among all companies, 50% use the CSR strategy; only 8% of the EU company receive privileges or subsidies from the state for implementing the CSR policy; more than 75% of SME representatives among respondents can determine the benefits of corporate social responsibility. In the majority of the EU countries, state programs of support and stimulation of the abovementioned processes, in which the state defines socially responsible behaviour for business, engages private and public sector companies in the joint fulfilment of socially important tasks, stimulates business to socially responsible activity, are developed and operate. On the basis of determining the factors influencing the formation of social responsibility strategy and matrix of the appropriateness of SRB introduction, areas for improving strategic management based on social responsibility standards were formed.
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Chakraborty, Anirban, et Ankur Jha. « Corporate social responsibility in marketing : a review of the state-of-the-art literature ». Journal of Social Marketing 9, no 4 (14 octobre 2019) : 418–46. http://dx.doi.org/10.1108/jsocm-01-2019-0005.
Texte intégralRésumé :
Purpose The purpose of the study is to understand the evolution of the state-of-the-art of corporate social responsibility (CSR) research in the domain of marketing. Design/methodology/approach The top-ranked journals in the domain of marketing have been chosen for the purpose of this study, and the papers related to CSR concept published in those journals between 1930 and 2018 have been reviewed. A lucid framework has been used to structure the reviewing process. Findings The study finds that the CSR concept in marketing context has become more complex, its dimensions have evolved and increased in number, affecting diverse stakeholders leading to different outcomes. Research limitations/implications A simple model is proposed to understand the amalgamation of CSR concept in marketing literature. The study also highlights extant gaps in the literature and suggests the directions for future research. Practical implications The notion of CSR goes beyond the economic and regulatory obligation of the firm. Hence, for it to be duly implemented, practitioners must have a holistic understanding of this multi-faceted construct. This paper examines the changing role of CSR in the context of marketing over a period of almost a century. It thereby helps marketers to understand and visualize their changing responsibility toward the society at large and thereby co-create a sustainable relationship with all the stakeholders. The study provides both tactical and strategic pointers to practitioners. Social implications The study draws upon extant literature and documents the positive impact of CSR on marketing variables and thereby gives a compelling reason to the marketers to be socially responsible. Compilation of persuasive evidence would encourage the adoption of CSR concepts by the marketers. This would elicit a more socially responsible action which will have a positive impact on the society that the marketer serves. Originality/value This is an in-depth study depicting the journey of CSR construct in marketing literature and provides a holistic understanding of the construct in the context of marketing.
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Abad-Segura, Cortés-García et Belmonte-Ureña. « The Sustainable Approach to Corporate Social Responsibility : A Global Analysis and Future Trends ». Sustainability 11, no 19 (28 septembre 2019) : 5382. http://dx.doi.org/10.3390/su11195382.
Texte intégralRésumé :
Due to the process of globalization, companies are obligated to observe corporate social responsibility and best practices from a sustainability approach towards their stakeholders and society. The explicit aim is to determine the relevance of the corporate social responsibility (CSR) and its relationship with sustainability, in order to establish trends and future lines of research. The evolution of global research on this subject has been studied from 2001 to 2018. For this purpose, a bibliometric analysis of 1832 articles has been applied, obtaining results of the scientific productivity of the journals, authors, institutions, and countries that contribute to this research. Evidence shows a growing interest in studying the relationship between socially responsible practices and the dimension of sustainability. The main category is Business, Management, and Accounting. The most productive journals are the Journal of Business Ethics and Sustainability. The authors with the most articles are García-Sánchez, Moneva, and Moratis, while Kolk is the most cited. The most prolific institution is the University of Salamanca. The United States is the country with the most publications and quotes. France and China are the countries with the largest number of international collaborations in their work. Global research has been on an upward trend with optimal publication rates in recent years.
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Salmi Mohd Isa et Khusza’eran Mohamed. « Corporate Social Responsibility and Customer Loyalty : Exploring the Roles of Customer Satisfaction and Brand Image of Company ». global journal al thaqafah SI (28 février 2022) : 35–44. http://dx.doi.org/10.7187/gjatsi022022-4.
Texte intégralRésumé :
Corporate Social Responsibility (CSR) has become an important part of organisations from various industries. Besides producing quality goods and services, and carrying out just the usual roles, companies are also now expected to be more sociably responsible. Recently, the electricity provider in Malaysia has come under spotlight due to looming regulatory changes. Contestable market or liberalisation in the local utility sector is vital as it provides customers alternate solutions with additional choices and flexibility when buying electricity. However, with the news of possible liberalisation that will occur, it is necessary for the company to know if customers will stay loyal when new competitors arrive. The aim paper is to study how CSR impact customer loyalty in electricity company. This cross-sectional study is conducted through a self-administered questionnaire. The partial least squares–structural equation model is also used to examine how the company brand image and satisfaction mediates customer responses to CSR dimensions. The research has proven that CSR has significant impact on customer loyalty. In this regard, the findings will encourage electricity industry players to consider CSR as part of their business strategy to improve their customer satisfaction and brand image respectively towards sustainable business development.
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Listyawati, Peni Rinda. « Kajian Filosofis berparadigma Positivisme : Pelaksanaan Corporate Social Responsibility sebagai Kewajiban menurut Undang-Undang dalam Mewujudkan Good Corporate Governance ». Jurnal Pembaharuan Hukum 3, no 2 (1 juin 2016) : 237. http://dx.doi.org/10.26532/jph.v3i2.1449.
Texte intégralRésumé :
Positivism point of view can be declared as valid if it is specified by the institution or the competent authority and based on the rule of higher and not hung on moral values. That legal norm as we know is the Act.Law is a manifestation of the will of the government or can be said as way to arrange something in order to achieve the objectives as it is mentioned in the political law contained in the preamble or a general description. Furthermore, the Government has enacted the Corporate Law which is found in Article 74. This article set of Social and Environmental Responsibility (Corporate Social Responsibility). The fundamental question is why CSR including ethical conduct/ morality of a company, is included into law which must be implemented by the company? This question can not be answered by jurisprudence that has a limited scope. Since it only study about the norms or rules (laws). Moreover, when this condition occurs, it will go to be the object of philosophical discussion.Article 74 of Law No. 40 of 2007 has demonstrated that moral action can be increased its power to become law. Social and environmental responsibility norm become a legal obligation. It rules policy to create Acts and give sanction. The basic value is that the company in business activity has caused negative impacts resulting in losses for the community. In addition, CSR is responsible on the principle of sustainable development. Thereby, by implementing Corporate Social Responsibility properly, it will create Good Corporate Governance (GCG)
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Machanguana, Constâncio A., et Idalina Dias Sardinha. « Exploring mining multinational resettlements and corporate social responsibility in emerging economies : the case of the company VALE, SA in Mozambique ». Sustainability Accounting, Management and Policy Journal 12, no 3 (5 mai 2021) : 591–610. http://dx.doi.org/10.1108/sampj-11-2019-0414.
Texte intégralRésumé :
Purpose This paper aims to contribute to the scientific and societal debates about the role of corporate social responsibility (CSR) and particularly on the resettlements’ processes as part of extractive multinational companies (MNCs)’s commitments where the host country is an emerging extractive economy. Design/methodology/approach It is an exploratory study based on the analysis of secondary data, few interviews and on-site observation and deals with the description of the assessment of VALE, SA resettlement processes and assumed CSR practices of VALE, SA, an MNC operating in the Moatize district, Tete province in Mozambique. Findings The MNC assumes resettlement processes to be part of the CSR arena and reveals that VALE, SA follows a reactive poor approach as to CSR. The weak institutional context in Mozambique is like others described in the literature. The empirical data together with the sense of an ethical responsibility approach associated with resettlement processes and the paradigm shift in aid for trade as to development supported by the MNC’s CSR leads to the conclusion that resettlement can be considered part of the CSR of a mining MNC. Research limitations/implications The difficult access to key informants of the resettled communities, local government and little interest in interview participation by VALE, SA, showed a current lack of confidence and communication limitations by the company as to this issue. Practical implications The failure of VALE, SA and other mining companies to meet their resettlement responsibilities and the inability of government supervision, requires local and national, as well as social and scientific communication processes and debate on this issue to be maintained on an ongoing basis during the mining life cycle to guaranty accomplishments of CSR. Social implications The controversy over whether mining MNCs will benefit Africa’s emerging economies as to their socio-economic development will continue until MNCs commit themselves and act to be economically, legally and ethically responsible for contributing to the sustainable development of the countries where they operate. Originality/value This paper contributes to the debate on whether CSR frames the resettlement process based on literature review and key stakeholder views.
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Zybareva, Oksana, et Tetiana Voroniuk. « THE POTENTIAL OF CORPORATE SOCIAL RESPONSIBILITY IN THE COMPETITIVENESS MANAGING SYSTEM OF AN ENTERPRISE ». BULLETIN OF CHERNIVTSI INSTITUTE OF TRADE AND ECONOMICS I, no 85 (16 mars 2022) : 104–22. http://dx.doi.org/10.34025/2310-8185-2022-1.85.09.
Texte intégralRésumé :
In modern economic conditions social responsibility is the key strategic direction of the formation of competitive advantages of a company. Nowadays CRS is the company’s reaction to global market requirements and the concentration of consumer attention around environmental and social problems of the country. A socially responsible company has advantages that make it more competitive, among them a better business reputation, higher business value and consumer confidence, priority in obtaining of investment resources, comprehensive support from local authorities etc. The analysis of competitiveness ratings had shown that Ukraine significantly lags behind the world's leading economies. It requires finding of the new competitive advantages for Ukrainian enterprises, one of which is social responsibility. In contrast to Ukrainian enterprises, especially small and medium-sized businesses, where CSR practices are not widespread, social responsibility in foreign companies’ activities is not only a strict formulation of their corporate strategy, but also fully correlates with the priorities and objectives of the Sustainable Development Goals. The article highlights practical aspects of corporate social responsibility based on the use of the CSR pyramid, research ratings and situational analysis of the experience of socially targeted activities of McDonald’s and Starbucks. What the analyzed companies have in common is an exclusive social mission, a developed plan and measures of corporate social responsibility, which are implemented at all four levels of the CSR pyramid, which allows Ukrainian companies to use their experience. However, in contrast to Western corporations, the economic component of social responsibility remains the best in Ukrainian realities, and the development of an ethical component as a basis hampers the manifestation of a shadow approach to doing business. Based on the study of social responsibility of the world's leading restaurant chains, the pyramid of social responsibility for domestic restaurants (for example, coffee shops) has been proposed. The mechanism of forming the competitive advantage through the development of socially-componential activities for restaurant enterprises had substantiated in the article. That ensures the acquisition of socially value of enterprises, which will increase its competitiveness.
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Silva, Eduardo Cesar, Angélica Da Silva Azevedo, Marina De Barros et Nilmar Diogo Dos Reis. « RESPONSABILIDADE SOCIAL CORPORATIVA NA PRODUÇÃO DE CACAU : ANÁLISE DAS AÇÕES DA INDÚSTRIA DE CHOCOLATE ». Revista Gestão e Desenvolvimento 15, no 1 (1 janvier 2018) : 183. http://dx.doi.org/10.25112/rgd.v15i1.1169.
Texte intégralRésumé :
O cultivo do cacau é uma importante fonte de renda para milhões de pequenos produtores ao redor mundo, a maioria em países com baixo PIB per capita e problemas de infraestrutura. Além disso, a cacauicultura enfrenta problemas relacionados à volatilidade dos preços, baixa produtividade, condições precárias de trabalho e incidência de pragas e doenças. Nesse cenário, ações socialmente responsáveis realizadas pelas companhias de chocolate podem promover melhorias no desenvolvimento social e econômico das comunidades. Com isso, o objetivo do presente estudo foi identificar as práticas de Responsabilidade Social Corporativa (RSC) empregadas pelas seis maiores fabricantes de chocolate do mundo, mais especificamente, aquelas que afetam diretamente os produtores. A RSC tem como intuito promover relações éticas, responsáveis e solidárias entre as empresas e a sociedade. Os resultados mostram que todas as empresas analisadas investem em programas que beneficiam as comunidades de produtores e possuem estratégias para a aquisição de cacau sustentável. Na cadeia do cacau, tais ações são necessárias por conta das dificuldades enfrentadas pelos produtores.Palavras-chave: Responsabilidade social corporativa. Certificação. Agricultores. Cacau.ABSTRACTCocoa cultivation is an important income source for millions of small farmers around the world, most of them in countries with low per capita GDP and infrastructure problems. In addition, cocoa cultivation faces problems related to price volatility, low productivity, poor working conditions and the incidence of pests and diseases. In this context, socially responsible actions undertaken by chocolate companies can generate improvements in the social and economic development of rural communities. The aim of this paper was to identify the Corporate Social Responsibility (CSR) practices employed by the six largest chocolate manufacturers in the world, specifically those that directly affect cocoa farmers. CSR aims to promote ethical, responsible and supportive relationships between companies and society. The results show that all the companies analyzed invest in programs that benefit the communities of producers and have strategies for the acquisition of sustainable cocoa. Such actions are especially necessary in the cocoa chain because of the difficulties faced by producers.Keywords: Corporate social responsibility. Certification. Farmers. Cocoa.
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Thanetsunthorn, Namporn, et Rattaphon Wuthisatian. « Current state of corporate governance : global business and cultural analysis ». Management Research Review 39, no 11 (21 novembre 2016) : 1431–46. http://dx.doi.org/10.1108/mrr-03-2015-0061.
Texte intégralRésumé :
Purpose The purpose of this study is to explore the current state of corporate governance in various aspects of business settings and to empirically examine the impact of national culture on corporate governance performance, with a view of supporting business corporations in further enhancing the effectiveness of their corporate governance system. Design/methodology/approach A pooled sample of 9,003 companies drawn from 50 countries across ten different regions is collected. A variety of statistical methods, including the paired sample t-test, the ordinary least squares regression and the Pearson product-moment correlation coefficient are implemented to analyze the current state of corporate governance. To empirically investigate the causal relationship between national culture and corporate governance, the multivariate regression analysis is also applied. Findings This study proposes a broad set of the empirical findings regarding the current state of corporate governance. Despite being accepted as a prerequisite building block for sustainable corporate social responsibility (CSR), corporate governance is still receiving far less attention among business corporations. The governance framework is widely adopted by business corporations, yet the intensity of implementing corporate governance is significantly different across regions. The variation of the intensity observed across regions can be explained by the national cultural characteristics that are all likely to impact the degree to which corporations act in corporate governance manners. Corporate governance performance is strongly related to three other aspects of socially responsible corporate performance – community, employee and environment. Research limitations/implications This study provides both the motivation and a starting point for further investigation in the milieu of corporate governance. It would be interesting for future research to further explore the extent to which corporate governance has a positive indirect impact on a firm’s financial performance. There is potential to provide a more comprehensive analysis of the interaction effect of national culture and geographic region on corporate governance performance of the corporations embedded in that region through a statistical interaction method. In addition, it may be interesting to integrate corporate financial performance (CFP) into the analysis to identify a specific type/practice of the corporate governance that could provide the highest return on the investment. Last, another interesting avenue for future research would be to explore the ethical mechanisms that have been institutionalized to promote corporate governance practices. Practical implications The present study is beneficial to both business corporations and policy makers. In essence, the study can potentially draw managers’ attention to applying modified corporate governance strategies according to their national culture. Furthermore, the study can alter business corporations to promote a strong corporate governance regime in chorus to CSR strategies so as to promote CSR development, which ultimately results in higher levels of competitiveness and CFP. In addition, policy makers who are responsible for inward foreign investment can use the findings of this study to evaluate the investors’ potential governance adoption. Originality/value The findings of this study are useful in encouraging the business corporations to further strengthen their corporate governance system. This study helps to fill the theoretical void regarding the cultural impact on corporate governance by exploring a broad set of national cultural characteristics under which good corporate governance is more or less likely to occur.
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Papalexandris, Nancy. « Sustainable Development and the Critical Role of HRM ». Studia Universitatis Babes-Bolyai Oeconomica 67, no 3 (1 décembre 2022) : 27–36. http://dx.doi.org/10.2478/subboec-2022-0013.
Texte intégralRésumé :
Abstract The link between sustainable development and human resource management (HRM) has been only recently widely established in the literature. Systematic studies are available but there is a wide range of interpretations and several overlapping terms that often cause confusion to practitioners. HRM practices included in the CSR Programs of a company are often linked with sustainability, business ethics and workplace justice and are often under the terms of sustainable HRM. It is well recognized that HR can play a critical role in enhancing corporate sustainability through policies and practices that benefit its people and society in general and that all these initiatives must be documented and reported to gain visibility and credibility. Lately great emphasis has been placed on the U.N. Sustainable Development Goals (SDGs) and the dimensions of the Environment, Society and Governance (ESG) which form the criteria for documenting and reporting relevant practices implemented by business firms. HRM can play an important role in designing and implementing such practices, especially those linked to society. This paper presents the notion of Sustainable Development, its increasing importance for companies and its link with Human Resource Management. (HRM). It describes and clarifies Sustainable Development Goals (SDGs), their history and the three pillars e.g., Environment, Society and Governance (ESG) which form the basic criteria for organizations to implement and report relevant practices in order to prove their involvement in sustainability. Third, the paper presents the concept of Sustainable HRM, and Sustainable practices implemented by companies in Greece following the 2010 economic crisis and the need for reporting them mainly under the social dimension of the ESG Criteria. To stress the need for the involvement of HRM in sustainability in order to enhance its ethical profile, expand its agenda and improve its role as a strategic partner and a source of competitive advantage.
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Rogošić, Andrijana. « Call for papers for the special issue of Zeszyty Teoretyczne Rachunkowości in 2021 entitled Ethical Issues in Accounting in Prosperity and a Financial Crisis ». Zeszyty Teoretyczne Rachunkowości 107, no 163 (9 juillet 2020) : 183–86. http://dx.doi.org/10.5604/01.3001.0014.2470.
Texte intégralRésumé :
Current and past economic and financial crises have changed the behaviour of busi-ness leaders, managers, and investors, as well as accounting professionals (financial accountants, bookkeepers, management accountants, auditors). The fear of further financial crises has forced accounting reforms, the revision of auditing standards, and a restructuring of corporate governance systems in many countries to provide a relia-ble framework for companies’ activities and performance. The International Federa-tion of Accountants (IFAC) board founded the International Ethics Standard Board for Accountants (IESBA), which issued the Code of Ethics for Professional Account-ants (IFAC Code) as a set of globally accepted guidelines for ethical conduct. The first version was published in 1990, and it was recommended (but not mandatory) for IFAC members to adopt. Establishing a unified code of ethics was one of the major achievements of IFAC that provided solid guidelines for accounting professionals across the world. Prior research indicates that the IFAC Code has been moderately successful in the attempt to harmonise ethics standards for professional accountants worldwide. As globalisation continues to affect business culture and technology, and, consequently, the focus of business, the accounting profession must keep pace and reassess its role in the world economy, but also in society. This is especially important during economic and financial crises, when the classic entrepreneurial model is not sustainable. Not only can a code of ethics can provide a framework for appropriate employee behaviour and establish a better corporate culture, it can also improve lead-ership, help organisations to comply with government guidelines, and enable organisa-tions to be more socially responsible. Many ethical issues could be explored in the con-text of Corporate Social Responsibility (CSR), not only in times of crisis. The high-profile ethical failures of professional accountants in recent decades taught us the importance of ethics education. A professional accountant’s responsibility is not exclusively to satisfy the needs of an individual client or employing organization. All accountants should act in the public interest by complying with fundamental ethical principles (integrity, objectivity, professional competence and due care, confidentiality, and professional behaviour) since these principles establish the standard of expected behaviour. Therefore, accounting ethics should be promoted much more in education and in practice. Accounting and business educators have a special responsibility to ex-amine and teach ethics in the broader context of globalisation. Regulations and volun-tary standards aim at minimizing fraud and manipulation of business information, but ethical behaviour is the key to achieving an honest business environment and sustaina-ble growth.
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SADCHENKO, O. V., et M. S. NICHITAILOVA. « ENVIRONMENTALLY RESPONSIBLE MARKETING IN NATURAL USE ». Economic innovations 20, no 4(69) (20 décembre 2018) : 148–59. http://dx.doi.org/10.31520/ei.2018.20.4(69).148-159.
Texte intégralRésumé :
Topicality. Each year, the issue of environmental responsibility of the business is becoming more and more relevant both in Ukraine and abroad, which is connected with globalization, increasing the threat of technogenic and environmental disasters, updating healthy lifestyles, socializing labor relations, etc. In today's economic environment, environmental liability is only a component of social responsibility. However, it should not be forgotten that during the period when the concept of social responsibility emerged, it was the environmental focus that was prioritized. In the holy of this, and ecological marketing of nature, as a kind of human activity aimed at meeting needs through exchange, should be environmentally responsible towards the consumer and producer of human goods. Underestimation of natural resources and environmental damage leads to distortion of indicators of economic development and progress, accompanied by the choice of inefficient socio-economic direction. In general terms, the concept of environmentally responsible business refers to the activity of each individual citizen, business structures that benefits the environment (or reduces the negative impact on the environment). In addition, this activity is not limited to certain laws and mandatory measures. The higher the economic value of natural objects, the greater the likelihood that the economic decisions made in various projects and programs will be ecologically balanced, take into account the priorities of environmental protection and the conservation of natural resources.Aim and tasks. The purpose of the article is to identify the conceptual foundations and methodological principles of environmentally responsible marketing in environmental management. To do this, the concept and essence of the concept of environmental responsibility, the tools for practical implementation of environmental responsibility of business and the methodology for assessing environmental liability should be defined. At the same time, despite the growing widespread adoption of the principles of corporate social responsibility and the recognition of the benefits that they give to both entrepreneurs and society, the limits of social responsibility remain rather blurred. Assessment of the level of implementation of environmental liability in the practice of enterprise management is proposed on the basis of an analysis of the impact of its activities on the environment.Research results. The conceptual bases and methodical principles of conducting ecologically responsible marketing in environmental management are considered. The concept of social responsibility is used in many spheres of activity, but only in the business context, pointing to specific areas of development, it becomes clear wording. This allows researchers and professionals to split CSR into specific types. The economic component is the most controversial and complex. Its sustainability and effectiveness depends on the role that the organization assumes, as well as the methodology for defining and measuring end-points. The ecological aspect of social responsibility exists in the block of economic responsibility of the enterprise, in legal liability, in the block of ethical responsibility, and also the aspect of sustainable development in the philanthropic block was allocated, and all three main components: economic, ecological and social are in close interconnection and interdependence . Social responsibility of entrepreneurship in the field of ecology, that is, environmental responsibility, becomes a vital factor of competition, since it is the level of environmental responsibility of business in the near future will determine the position of a company in the international market and in the eyes of consumers of its products. The advantages of implementing ecological activity within the framework of socially responsible work of the enterprise are considered. The tools of practical implementation of ecological responsibility of business are offered. Environmentally responsible marketing should use the following tools to address sustainable development issues: environmental impact assessment when developing strategies and plans for economic development; environmental audit; environmental insurance; certification for compliance with environmental standards; social and environmental reporting.Conclusions. There is no single approach to assessing the level of environmental responsibility of an enterprise, no normative document contains a single methodology for its definition. In our opinion, the overall level of environmental responsibility of an enterprise should be determined taking into account the impact of various economic, environmental and organizational factors through the integrated indicator of the overall level of economic responsibility of the enterprise, based on three partial integral ratios, namely: the integral coefficient of environmental damage; integral coefficient of influence of economic factors; the integral factor of the impact of environmental and economic factors.
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Huang, Xin, et Wenzhong Zhu. « Chinese corporations’ conception of sustainable development : an innovative view of corpus analysis ». Chinese Management Studies 11, no 1 (3 avril 2017) : 180–90. http://dx.doi.org/10.1108/cms-12-2016-0265.
Texte intégralRésumé :
Purpose After over 30 years’ reform and opening-up, China as the second largest economy is now facing the most essential transformation of management philosophy and the biggest challenging issue of business sustainable development, with people’s increasing worry of the deterioration of environmental pollution, food security and human health. It can be said that what China needs urgently today is business ethical value and long-term sustainable development concept, rather than rapidly growing GDP. The purpose of this paper is to assess how the term “sustainable development” is constructed and valued in the sustainability reports or corporate social responsibility (CSR) reports of Chinese corporations, so as to interpret these Chinese firms’ conception of sustainable development in their real business practices. Design/methodology/approach A corpus of sustainability reports collected from 30 Chinese corporations totaling 247,311 tokens is first of all compiled to realize the objective of study. Then the authors use the AntConc, a corpus analysis toolkit, to generate word lists, key-word-in-context concordances and collocation lists, as well as calculating statistical significance measures for collocates, of which the mutual information (MI) score 3 is most relevant to the paper’s purposes. Based on the key-word-in-context concordance and collocation list, the authors can find what context “sustainable development” usually appears in sustainability reports, thus inferring Chinese corporations’ conception of sustainable development. Findings The result indicates that Chinese corporations use the rhetoric of weak sustainability, indicating that sustainable development is compatible with further economic growth, which means that Chinese corporations in current China, strongly promoting the concept of new normal economy, still put economic growth as a dominant goal, on which other dimensions of sustainability like environmental protection depend. Research limitations/implications The data gleaned in current corpus are limited to the sustainability reports in 2014 thus the study provides no hints as to diachronic trends. However, this study increases our understanding of how Chinese corporations attach value to sustainable development from the view of corpus analysis. Originality/value Different from traditional discourse analysis, which usually carries out qualitative analysis to analyze how a word or phrase is constructed in a small number of texts, the authors’ study innovatively introduces the method of corpus analysis to explore how Chinese corporations construct “sustainable development” in their sustainability reports. Thus, the number of texts analyzed is larger in the authors’ study and their findings are more representative and convincing. The authors create a more qualitative understanding of what the reports are actually saying on their reports and prove that corpus methods can bring new application to the discourse analysis of the biggest challenging issue of China’s future economic growth, suggesting a potential novel way to work out the meaning and implication of sustainable development in Chinese real business world.
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Rogošić, Andrijana. « Ethical Issues in Accounting in Prosperity and a Financial Crisis ». Zeszyty Teoretyczne Rachunkowości 109, no 165 (29 octobre 2020) : 215–18. http://dx.doi.org/10.5604/01.3001.0014.4784.
Texte intégralRésumé :
Current and past economic and financial crises have changed the behaviour of busi-ness leaders, managers, and investors, as well as accounting professionals (financial accountants, bookkeepers, management accountants, auditors). The fear of further financial crises has forced accounting reforms, the revision of auditing standards, and a restructuring of corporate governance systems in many countries to provide a relia-ble framework for companies’ activities and performance. The International Federa-tion of Accountants (IFAC) board founded the International Ethics Standard Board for Accountants (IESBA), which issued the Code of Ethics for Professional Account-ants (IFAC Code) as a set of globally accepted guidelines for ethical conduct. The first version was published in 1990, and it was recommended (but not mandatory) for IFAC members to adopt. Establishing a unified code of ethics was one of the major achievements of IFAC that provided solid guidelines for accounting professionals across the world. Prior research indicates that the IFAC Code has been moderately successful in the attempt to harmonise ethics standards for professional accountants worldwide. As globalisation continues to affect business culture and technology, and, consequently, the focus of business, the accounting profession must keep pace and reassess its role in the world economy, but also in society. This is especially important during economic and financial crises, when the classic entrepreneurial model is not sustainable. Not only can a code of ethics can provide a framework for appropriate employee behaviour and establish a better corporate culture, it can also improve lead-ership, help organisations to comply with government guidelines, and enable organisa-tions to be more socially responsible. Many ethical issues could be explored in the con-text of Corporate Social Responsibility (CSR), not only in times of crisis. The high-profile ethical failures of professional accountants in recent decades taught us the importance of ethics education. A professional accountant’s responsibility is not exclusively to satisfy the needs of an individual client or employing organization. All accountants should act in the public interest by complying with fundamental ethical principles (integrity, objectivity, professional competence and due care, confidentiality, and professional behaviour) since these principles establish the standard of expected behaviour. Therefore, accounting ethics should be promoted much more in education and in practice. Accounting and business educators have a special responsibility to ex-amine and teach ethics in the broader context of globalisation. Regulations and volun-tary standards aim at minimizing fraud and manipulation of business information, but ethical behaviour is the key to achieving an honest business environment and sustaina-ble growth. The articles submitted for the special edition will be aimed at clarifying knowledge about ethics from the perspective of the accounting profession. Suggested topics Taking the above into consideration, it is of great importance to obtain answers to the following questions: 1. What are the cross-cultural influences of accounting-related ethical dilemmas? 2. How can accounting ethics affect capital markets? 3. What are the practical barriers for accountants that make ethical behaviour in times of crisis more difficult? 4. What affects the adoption and implementation of the IFAC Code? 5. What is the role of auditors in promoting a higher level of ethical behaviour? 6. Why is accounting education so important in the development of ethics awareness in business and accounting practice? 7. What are the approaches in accounting ethics education? 8. What can be done to improve the quality of accounting ethics education? 9. What measures should be used to enhance accounting ethics? 10. How do accountants deal with the situations and circumstances that might create threats to their compliance with the fundamental principles and can their behaviour be compromised? 11. Which are the safeguards that accountants apply as a way of addressing the threats? 12. What is the role of the codes of ethics for management accountants developed by IMA and CIMA in resolving ethical dilemmas in the area of management accounting? Articles (ca. 40,000 characters) may present the results of research conducted using different methods, e.g., theoretical approaches or empirical approaches (surveys, case studies). We want to underline that the articles should pertain to the theme of the special issue of ZTR and should not have been published earlier in hard copy nor electronic version, whether in magazines, books, or conference materials. The deadline for submitting papers is 31st March 2021. The deadline for the publication of ZTR is 31st October 2021. Each manuscript should be prepared in accordance with the guidance given in the sec-tion “Instructions for authors” of our website: http://ztr.skwp.pl/resources/html/cms/FORAUTHORS. Articles should be submitted through the online ICI Publishers Panel: http://ztr.skwp.pl/resources/html/cms/DEPOSITSMANUSCRIPT When submitting an article, please enter that your article is for Special Issue 2021 with Guest Editor in the additional comment in the Publishers Panel Index Copernicus system. Coordinator of the Special Issue of ZTR with Guest Editor: dr hab. Halina Waniak- -Michalak (ztr@skwp.pl)
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Szadziewska, Arleta, et Halina Waniak-Michalak. « Editorial ». Zeszyty Teoretyczne Rachunkowości 109, no 165 (29 octobre 2020) : 7–10. http://dx.doi.org/10.5604/01.3001.0014.4338.
Texte intégralRésumé :
We would like to present to you a thematic issue of “Zeszyty Teoretyczne Rachun-kowości” no. 109 (165) – (ZTR, “The Theoretical Journal of Accounting”), in English entitled Accounting as a source of financial and non-financial information. It is the second volume of our journal to be guest-edited by a foreign editor – Dr. Fredrik Karlsson (Linnaeus University, Sweden). The purpose of this issue of ZTR is to indicate the directions in the evolution of accounting theory and practice, in particular, with regard to corporate reporting, which constitutes the basis for assessing the effectiveness of an enterprise’s opera-tions. The articles submitted for publication raise important issues regarding the re-porting of financial and non-financial information that is requisite for the develop-ment of trust-based relationships with the stakeholders of companies operating on the market. Due to the lack of unified applicable non-financial reporting standards in corporate reporting, the provision of reliable and useful information on the environ-mental and social aspects of functioning presents a huge challenge. It is connected with adjusting the accounting systems that entities use in order to obtain a reliable picture of the impact of their economic activity on the environment. We believe that the articles presented in this volume will contribute to a better un-derstanding of the challenges accounting faces in the new, dynamically changing reality. We tried to involve scientists from various countries in the discussion on the directions in the evolution of accounting theory and practice. By accepting for publi-cation ten articles that have received positive reviews, we believe that we have succeeded in our attempt. The Authors of the works come from research centers in seven European and South American countries, such as Chile, Croatia, Italy, Lithuania, Poland, the UK, and Ukraine. The articles present the results of research on the disclosure of the financial and non-financial information in corporate reporting, which constitutes the basis for as-sessing companies’ economic, environmental, and social performance. The Authors additionally discuss the applicable accounting rules, which are requisite to obtain financial information of adequate quality for economic decision making. Various research methods have been used in the articles, such as statistical analysis, content analysis, comparative analysis, a review of the literature and legal acts, methods of deduction and synthesis, questionnaire surveys, and interviews. We can distinguish three main topic areas chosen by the Authors. The first group of papers concerns communication with users of the companies’ reports, especially regarding corporate social responsibility. The work written by Polish Authors from the University of Łódź (E. Śnieżek, M. Wiatr, K. Ciach, J. Piłacik) presents the results of research on the information needs of business information users with regard to improving the financial and non-financial information presented in annual reports. A total of 694 responses obtained from Polish accounting and tax specialists with professional experience were analyzed. The inter-pretation of the survey results takes into account the relationship between the responses received and the respondents’ characteristics, such as gender, age, and education. The Authors from Great Britain (A. Herdan, L. Neri, and A. Ruso) present the rela-tionship between sustainable development and financial indicators on the British mar-ket. The increasing social pressure exerted on enterprises, as well as the changes in legal regulations, are forcing enterprises to operate in a manner that considers the prin-ciples of sustainable development. For this reason, it is particularly important to deter-mine the relationship between the economic situation of an enterprise and sustainable development. The article written by Authors from Poland and Croatia (M. Remlein and V. Roŝka) examines the quality of the information on CSR-related investments presented in the reports prepared by Polish and Croatian companies. Based on a content analysis of re-ports prepared by non-financial companies listed on the Warsaw Stock Exchange and the Zagreb Stock Exchange, it has been found that socially responsible investment in Poland and Croatia is still at its infancy since not many investors have been exposed to this type of investment. The authors of the next article (A. Szadziewska, B. Kotowska, L. Kloviene, S. Legenchyk, D. Prša, and M.T. Speziale) noted the existence of differences in the implementation of Directive 2014/95/EU into the national law of individual countries included in their survey, i.e., Croatia, Poland, Lithuania, Italy, Great Britain, and Ukraine. Additionally, the results of the content analysis regarding the non-financial reports presented by branches of one corporation that operates in different countries indicated a different scope of the non-financial indicators published. What is more, sig-nificant differences were found between the scope of the non-financial indicators pub-lished by the capital group and its subsidiaries that operate in different countries. In the article by Polish authors from the University of Gdańsk (C. Kotyla and M. Hyży), we find a discussion on the disclosure of information on the environmental impact of companies from the mass passenger transport industry. The content analysis covered the financial statements and the management reports published by the three largest rail carriers and two airlines. The results indicate that the environmental disclo-sures in the reports analyzed do not allow for an objective assessment of the surveyed mass passenger transport enterprises’ impact on the environment. The second thematic area covered issues concerning the historical and current con-ditions that characterize accounting systems in different countries. The first article (H. Waniak-Michalak, I. Perica, and S. Leitonie) concerns non-gov-ernmental entities and the impact of accounting regulations on these organizations in Poland, Croatia, and Lithuania at the level of public trust. The results of their research indicate that accounting regulations are of marginal importance for social trust. How-ever, they have identified the possible impact of disasters and the country’s economic situation on public trust. B. Zyznarska-Dworczak, I. Mamić Sačer, and D. Mokošová conducted a compara-tive analysis of accounting systems in Central and Eastern European countries – Croa-tia, Poland, and Slovakia. The authors found important differences in the accounting standards of these countries despite their geopolitical proximity and Slavic roots. The other three articles concerned special rules of recording and reporting. M. Gierusz raises the problem of companies using the regulation of recognizing ac-quired goodwill in order to extend the useful life of goodwill. Authors from Poland and Chile (F. Morales Parada, R. Höllander Sanhueza, and M. Węgrzyńska) attempt to identify accrual adjustments as a tool to modify financial results. They indicate that Chilean firms exhibit more cases of accounting manipula-tions than Polish companies. According to the Authors, Polish firms use accrual adjust-ments to reduce the operating results, whereas Chilean companies apply accrual adjust-ments to increase their operating results. M. Szulc and P. Zieniuk answered the research question of whether listed compa-nies comply with the requirements of the International Financial Reporting Standards regarding the disclosure of events after the balance sheet date. They believe that the occurrence of such events in the economic practice of companies listed on the Warsaw Stock Exchange is much more frequent than in other European countries. The editorial team takes the opportunity to thank all the supporters of the English issue of ZTR. We very much appreciate the involvement of the reviewers, the commit-ment of the authors of the papers, as well as the help of other academics and friends engaged in the preparation of the issue. We also encourage you to visit our website, www.ztr.skwp.pl, where you can find the latest information on our projects as well as all the procedures needed to submit a paper to the journal. Please submit articles to the new special issue of ZTR in 2021, entitled Ethical Issues in Accounting in Prosperity and a Financial Crisis.
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Abratt, Russell, et Nicola Kleyn. « The conscientious corporate brand : definition, operationalization and application in a B2B context ». Journal of Business & ; Industrial Marketing, 3 janvier 2023. http://dx.doi.org/10.1108/jbim-10-2021-0468.
Texte intégralRésumé :
Purpose As B2B firms face increasing scrutiny due to increased stakeholder awareness of environmental and social concerns, doing business with a conscience has become an important imperative. Despite a growing focus on conscientious corporate branding (CCB), the construct has never been clearly defined, and many of the exemplars used to depict CCB have focused on a B2C context. The purpose of this research paper is to define CCB, to develop a framework that leaders can apply to build and manage a conscientious corporate brand and to demonstrate application of the components of the framework in the B2B context. Design/methodology/approach This study uses an exploratory approach and focuses on extant literature relating to operating with a conscience, including organizational purpose, ethical leadership, ethicalization of the organization, stakeholder co-creation, sustainability and corporate social responsibility. Findings This study shows how companies in a B2B context can use a framework that includes dimensions of purpose, ethics, stakeholder co-creation, sustainability and CSR to build a CCB through reconciling and integrating leadership and stakeholder perspectives to create and communicate sustainable and responsible behavior. Research limitations/implications This study opens the door for further research into the actions required to build CCBs. There is a need to validate the CCB framework in future studies. Practical implications This study identifies how to build a conscientious corporate brand and applies it in the B2B context. Originality/value This study expands our understanding of CCBs by providing a definition and framework to guide scholars and practitioners. Given the paucity of focus on CCB in the B2B context, the authors exemplify the framework using B2B examples.
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Gaio, Cristina, Tiago Gonçalves et Maria Verónica Sousa. « Does corporate social responsibility mitigate earnings management ? » Management Decision, 25 mars 2022. http://dx.doi.org/10.1108/md-05-2021-0719.
Texte intégralRésumé :
PurposeThis study aims to examine the association between earnings management (EM) and corporate social responsibility (CSR), as well as whether a firm's CSR orientation moderates the trade-off between accruals earnings management (AEM) and real earnings management (REM).Design/methodology/approachFirm-year pooled regressions, based on unbalanced panel data and controlling for country, year and sector fixed effects, were estimated using a sample composed of European companies from 16 countries.FindingsResults suggest a negative relationship between EM and CSR, consistent with the idea that socially responsible activities are associated with more ethical behavior. Moreover, social responsibility orientation seems to mitigate strongly ERM, which may suggest that managers use less REM in order to protect firm's long-term profitability.Practical implicationsThe authors' findings have practical implications for a large group of stakeholders, such as regulators, investors and business partners. Thus, from an ethical perspective, more socially responsible firms present more trustworthy financial information and more sustainable economic performance, which decreases risk assessment from their business partners and remaining stakeholders.Originality/valuePrior literature focuses mainly on discretionary accruals to study the association between EM and CSR. The authors contribute to the literature by considering both EM strategies, accruals and real operations in a European context, which allows for a better understanding of the relationship between CSR and financial information transparency and quality.
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Rajdip Bhadra Chaudhuri. « CORPORATE SOCIAL RESPONSIBILITY AND THE MANDATORY INDIAN LEGAL REGIME : UNDERSTANDING WILLINGNESS OF CORPORATIONS ». EPRA International Journal of Economic and Business Review, 20 août 2020, 17–23. http://dx.doi.org/10.36713/epra3436.
Texte intégralRésumé :
The theoretical construct of Corporate Social Responsibility has been developed by authors in the 20th century whereas philanthropic activities have been associated with corporations since its birth. Archie B. Carroll developed 4 dimensions of corporate social responsibility: economic, legal, ethical and philanthropic. This has further garnered the scope of understanding CSR from different perspective. The study aims to harmonize the development of corporate social responsibility focusing on a model based approach depicting a paradigm shift from shareholder to stakeholder theory of doing business. The research also ferrets out the moral and legal dimensions of CSR in India. A study has been made to understand the CSR fund utilization by twenty companies from 2014 to 2018 listed in the Bombay Stock Exchange. This study helps in understanding the willingness of corporations to spend towards CSR activities and subsequently measures have also been suggested for better engagement of corporations to be more socially responsible. KEYWORDS: Corporate social responsibility, Fund, Listed companies, Stakeholder, Willingness
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Zárate-Rueda, Ruth, Juan Sebastian Bautista-Zárate et Yolima Ivonne Beltrán-Villamizar. « Stakeholders within the framework of Corporate Social Responsibility : A systematic review ». Estudios Gerenciales, 8 juillet 2021, 460–71. http://dx.doi.org/10.18046/j.estger.2021.160.3974.
Texte intégralRésumé :
Corporate Social Responsibility (CSR) represents the ethical corporate behavior in relation to stakeholders to respond to their needs and expectations; however, it has been suggested that involving stakeholders in corporate management reduces the profit maximization and leads to losses. Thus, this paper intends to analyze theoretical and conceptual trends on stakeholders and CSR between 2012 and 2016 to contextualize their origin, characteristics, and perspectives. The systematic review methodology was followed, which stems from bibliometric analysis to identify patterns related with literature, impact studies, and theoretical-conceptual evolution. The results show that organizations must find a balance between their interests in profit and socially responsible practices through sustainable processes from the social, economic, and environmental perspectives.
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Dr. Vijayagiri Bikshapathi. « TOTAL QUALITY MANAGEMENT FOR CORPORATE SOCIAL RESPONSIBILITY IN SMALL & ; MEDIUM ENTERPRISES ». EPRA International Journal of Environmental Economics, Commerce and Educational Management, 31 décembre 2020, 21–26. http://dx.doi.org/10.36713/epra5997.
Texte intégralRésumé :
Total Quality Management (TQM) is the mix of all functions and processes within the organisation to achieve continuous improvement of the quality of goods & services. TQM concerns about Quality right from the suppliers in the supply chain and focuses on customer satisfaction. Philosophically, TQM System in Japan is integrated, holistic, and wholesome, and doing well. “Corporate social responsibility is generally understood as being the way through which a company achieves a balance of economic, environmental and social imperatives (Triple-Bottom-Line Approach), while at the same time addressing the expectations of shareholders and stakeholders. The term "corporate social responsibility" even though became popular in the 1960s but has remained a term used indiscriminately. Business ethics is the part of applied ethics that examines ethical principles and moral or ethical problems that can arise in a business environment. ISO 26000 is the recognized international standard for CSR. This paper suggests a Total Quality Management (TQM) based approach to Corporate social responsibility (CSR). The study examines the characteristics of Corporate social responsibility. The study is based on key quality dimensions viz., reliability, responsiveness, competence, ease of use, security, and product portfolio. The result will help the top management in setting out priorities to achieve sustainable growth using CSR. KEYWORDS: TQM, Quality, Corporate Sustainability, Corporate social responsibility, Business strategy, SMEs.