Articoli di riviste: "CSR"

1

Liu, Yue, Pierre Failler e Liming Chen. "Can Mandatory Disclosure Policies Promote Corporate Environmental Responsibility?—Quasi-Natural Experimental Research on China". International Journal of Environmental Research and Public Health 18, n. 11 (3 giugno 2021): 6033. http://dx.doi.org/10.3390/ijerph18116033.

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Corporate environmental responsibility (CER) is an important component of the corporate social responsibility (CSR) report, and an important carrier for enterprises to disclose environmental protection information. Based on the corporate micro data, this paper evaluates the effect of a mandatory CSR disclosure policy on the fulfillment of corporate environmental responsibility by adopting the difference-in-differences model (DID) with the release of a mandatory disclosure policy of China in 2008 as a quasi-natural experiment. The study draws the following conclusions: First, a mandatory CSR disclosure policy can promote the fulfillment of CER. Second, after the implementation of a mandatory CSR disclosure policy, enterprises can improve their CER level through two channels: improving the quality of environmental management disclosure and increasing the number of patents. Third, the heterogeneity of the impacts of mandatory CSR disclosure on CER is reflected in three aspects: different CER levels, different corporate scales and a different property rights structure. In terms of the CER level, there is an inverted U-shaped relationship between the CER level and mandatory CSR disclosure effect. In terms of the corporate scale, mandatory disclosure of CSR plays a greater role in large-scale enterprises. In terms of the structure of property rights, mandatory CSR disclosure has a greater effect on non-state-owned enterprises.

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Trang, Tran Thu, Pham Huyen Minh, Tran Thi Anh My, Nguyen Hoai Nam e Le Cong Tu. "Perceived Corporate Social Responsibility and Its Effects on Consumer Social Responsibility: A Value-Belief-Norm Perspective". VNU University of Economics and Business 3, n. 6 (26 dicembre 2023): 1. http://dx.doi.org/10.57110/vnujeb.v3i6.201.

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The main purpose of this study is to explore consumer perceived corporate social responsibility (or perceived CSR) and its effects on consumer social responsibility (CnSR) in the food and beverage (F&B) industry in Vietnam. We built on the Value-Belief-Norm Theory to propose a model that explains how perceived CSR induces consumers to perform consumer social responsibility. Using a survey of 460 Vietnamese consumers, we examine the relationships between personal values (altruistic, biospheric, egoistic, conservative and openness to change), perceived CSR, and CnSR. The research results show that perceived CSR does affect CnSR through awareness of negative societal consequences, ascribed responsibility, personal norms, and social norms. Moreover, personal norms tend to significantly shape CnSR. The study provides important theoretical and practical implications by shedding light on how enterprises can improve their CSR efforts to appeal to consumers and promote CnSR.

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Nam, Kyoungtae. "Corporate gapjil and CSR effect: Focusing on the company-CSR fit and consumers’ CSR issue involvement". Social Science Research Review 36, n. 3 (31 agosto 2020): 101–22. http://dx.doi.org/10.18859/ssrr.2020.8.36.3.101.

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Lee, Kuo-Jung. "Valuations and Decisions of Investing in Corporate Social Responsibility: A Real Options Viewpoint". Sustainability 10, n. 10 (1 ottobre 2018): 3532. http://dx.doi.org/10.3390/su10103532.

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Corporate social responsibility (CSR) implementation could raise corporate reputations and benefit long-term development. Studying the effects of CRS on corporate valuation is essential. However, studies on the valuation of CSR are limited, particularly studies involving a dynamic model for valuing CSR. This study applies a real options approach to derive the company valuation of CSR investments, CSR options value, and the optimal timing for implementing CSR. This study elucidates the value of CSR and the decision to invest in CSR. Specifically, the value of CSR options facilitates determining whether to invest in CSR, and the optimal threshold for implementing CSR indicates explicitly when to invest in CSR. In addition, numerical analyses and results are demonstrated to verify the established model. This is the first and novel attempt to consider the valuation model and optimal strategies of CSR investments using the methods of real options.

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Sudaryono, Sudaryono, Joko Dewanto e Arief Herdiansah. "PENGEMBANGAN PROTOTIPE EXECUTIVE DASHBOARD PADA LEMBAGA PENGELOLA DANA CSR (CORPORATE SOCIAL RESPONSIBILITY)". ICIT Journal 3, n. 2 (23 agosto 2017): 212–18. http://dx.doi.org/10.33050/icit.v3i2.62.

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Pengembangan prototipe executive dashboard pada lembaga pengelola dana CSR merupakan penelitian yang dilakukan dalam rangka mengimplementasikan sebuah sistem executive dashboard yang dapat membantu manajemen lembaga pengelola dana CSR dalam mengambil keputusan. Penelitian ini dilakukan di CCSR (Cilegon Corporate Social Responsibility). Pada saat ini CCSR belum memiliki sistem dashboard. Pembangunan executive dashboard dibangun berdasarkan model pengembangan dashboard berbasis user centered design dengan menggunakan model prototipe berbasis OOAD (Object-oriented analysis and design). Prototipe diuji dengan menggunakan pengujian ISO 9126. Hasil dari penelitian ini adalah sebuah prototipe executive dashboard arsip digital yang dapat dijadikan sebagai salah satu referensi pimpinan lembaga CSR dalam mengambil keputusan. Kata Kunci: CSR, CCSR, Dashboard, ISO 9126

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Kłysik-Uryszek, Agnieszka. "Do investors care about CSR? Evidence from Polish public listed companies". Annales. Etyka w Życiu Gospodarczym 23, n. 4 (30 dicembre 2020): 53–63. http://dx.doi.org/10.18778/1899-2226.23.4.03.

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The CSR (corporate social responsibility) concept has become an increasingly important part of corporations’ strategies and plans. However, it does not have to translate into investors’ decisions to buy their shares. The article investigates the relationships between companies implementing a CSR strategy, the rates of return on their stocks, and their investment risk. The paper aims to verify whether applying a CSR strategy affects stock market parameters (lower risk, higher investment profitability) and whether investors consider CSR companies less risky or more profitable and reliable than non-CSR firms. The following hypotheses have been formulated: (I) CSR companies are less risky (in terms of investment risk) than non-CRS ones; (II) CSR companies are characterized by higher rates of return than non-CSR ones.

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Maryama, Siti. "Tanggung Jawab Sosial Perusahaan (CSR) Dalam Perspektif Regulasi (Studi: Indonesia, Belanda dan Kanada)". Liquidity 2, n. 2 (2 luglio 2018): 189–94. http://dx.doi.org/10.32546/lq.v2i2.121.

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This article aims to understand the concept of CSR is implemented in many countries, particularly Indonesia, the Netherlands and Canada. Although these countries do not have the specific regulations governing the application of CSR by companies, but the They positioned CSR as an obligation to do. CSR in Indonesia is set in some of the rules, such as the limited liability laws, state laws, laws on investment, and is regulated in others. While in the Netherlands is set in CSR Netherlands. While in Canada formed CBSR (Canadian Business for Social Responsibility) as the government's commitment to the importance of CSR. From the concept of CSR undertaken by these countries, CSR has the same goal of good relations between companies, communities, and the environment.

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Sulhan, Muhammad, e Dewi Nur Halimah. "PENGARUH KINERJA KEUANGAN PERBANKAN BERDASARKAN ANALISIS CAMELS TERHADAP HARGA SAHAM DENGAN CSR SEBAGAI VARIABEL INTERVENING". IQTISHODUNA 9, n. 2 (1 settembre 2013): 192–204. http://dx.doi.org/10.18860/iq.v9i2.3569.

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" CAMELS method, as a standart of Bank of Indonesia to asses bank health, is employed to ratebanking health. Moreover, companies is eager to implement CSR program as a hidden way to attract publicattention. This study aims to identify and analyze the direct influence of financial ratios such as CAR, KAP,NPM, ROA, ROA and LDR on CSR and the direct influence of CAR ratio; KAP, NPM, ROA, BOPO, LDR andCSR on stock prices; and indirect influence of CAR, KAP, NPM, ROA, ROA and LDR ratios to the stock pricewith CSR as an intervening variable. The population in this study are 29 banks which has go public in theIndonesia Stock Exchange and the sample in this study are 10 banking companies. The results of the studywith 5% level of significance shows that 76.4% information contained in the data can be explained by themodel. While the diversity of the remaining 23.6% is explained by other variables. The result of partial assayshows that only ROA and LDR which have significant influence on CSR. In contrast, CAR, KAP, NPM, ROAand LDR have no significant influence on CSR. The partial influence of CAMELS on stock prices only CARand KAP which have no significant influence on the go public company’s stock price. While NPM, ROA,ROA, LDR and CSR have significant influence on the stock prices. And for the indirect influence, only ROAand LDR which have indirect influence on stock prices through CSR.

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Lemke, Hilmar, Oliver Hecht, Michael Zemlin, Ahmad Trad, Radu Tanasa e Harry Schroeder. "Class switch recombination appears to be regulated by BCR/idiotype-specific T cell action (62.10)". Journal of Immunology 186, n. 1_Supplement (1 aprile 2011): 62.10. http://dx.doi.org/10.4049/jimmunol.186.supp.62.10.

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Abstract The T cell-dependent processes of class switch recombination (CSR) and immune maturation are believed to be driven by affinity-dependent clonal selection. However, analysis of the anti-hapten 2-phenyloxazolone response reveals that (i) thymus-dependent IgM are as heterogene-ous as natural and thymus-independent antibodies, (ii) many IgM exhibit similar or greater affinities than the classic Ox1 clonotype that (iii) dominates only after CSR, (iv) CSR selects B cell clones with shorter and more uniform CDR-H3 lengths and (v) primary IgM encoded by VH1 family genes were almost completely eliminated from the repertoire by CSR. Thus, contrary to the current paradigm, CSR appears to be clonally regulated more on the basis of BCR-specific, e.g. CDR-H3 idiotope-related, T cell action than affinity-dependent clonal selection.

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Volchek, R., H. Moskaliuk, L. Halan e O. Dancheva. "Implementation of corporate social responsibility in the context of integration with the enterprise management information system". Naukovyi Visnyk Natsionalnoho Hirnychoho Universytetu, n. 1 (29 febbraio 2024): 154–61. http://dx.doi.org/10.33271/nvngu/2024-1/154.

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Purpose. To develop recommendations for the corporate digital responsibility (CDR) strategy aimed at increasing the level of integration of corporate social responsibility (CSR) and information systems (IS) of the company. To develop a mathematical model of coordination decisions regarding CSR with production and business activities of companies. Methodology. The introduction of the methods of: logical generalization made it possible to define CDR adapted to Ukrainian realities; analysis and synthesis – to point out the need to integrate CSR with IS; comparative analysis – to determine directions, tasks, requirements for the implementation of CDR; logical abstraction – to substantiate the need to implement strategy for CDR implementation, develop its stages, tasks and goals of each stages; mathematical analysis – to develop mathematical model of coordination of management decisions. Findings. A definition of CDR, adapted to Ukrainian reality, which became the conceptual basis of the presented research, is proposed. The need for integration of CSR and IS and the formation of a new mechanism – CDR, as a result of the evolution of CSR, is substantiated. The directions, tasks, and requirements for the implementation of CDR are defined. The need to implement the strategy for the implementation of CDR are substantiated, its stages, tasks and goals of each stage are developed. It is indicated that the integration of CSR and IS can take place iteratively, with management gaining experience and finding optimal methods and tools. Originality. A mathematical model that allows one not only to coordinate various management decisions, but also to forecast their short-term and long-term results, is developed. Practical value. The proposed approach to CDR strategy formation will increase the effectiveness of CDR and improve the integration of CSR and IS. The developed mathematical model will allow one not only to solve the problem of coordination of management decisions, but will also help to economically spend IT resources and speed up the delivery of results.

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Jung, Rami, Khan-Pyo Lee e Young Kyun Chang. "The Effect of the CSR Type (local CSR vs. global CSR) of Multinational Enterprises on Corporate Image". INTERNATIONAL BUSINESS REVIEW 23, n. 4 (31 dicembre 2019): 69–82. http://dx.doi.org/10.21739/ibr.2019.12.23.4.69.

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Xie, Linlin, Ting Xu, Yun Le, Qing Chen, Bo Xia e Martin Skitmore. "Understanding the CSR Awareness of Large Construction Enterprises in China". Advances in Civil Engineering 2020 (25 novembre 2020): 1–12. http://dx.doi.org/10.1155/2020/8866511.

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With the rapid growth of the construction industry in China in recent years, its impact on society and the environment is increasing, as well as the importance of corporate social responsibility (CSR). In order to understand the CSR awareness and CSR practices of Chinese domestic construction enterprises, this study conducted a comprehensive content analysis of the CSR reports of China’s leading 100 domestic construction enterprises. The results show that the Chinese construction industry’s CSR awareness is generally poor and CRS practices mainly involve corporate governance, environmental management, occupational health and development, economic responsibility, community development, and overseas responsibility. State-owned enterprises are more concerned with community responsibility, while private enterprises pay more attention to economic and employee development. These findings not only reveal the CSR awareness and CSR practices of Chinese domestic construction enterprises but also provide practical implications for construction enterprises in other countries to integrate CSR into their corporate governance system and strengthen their CSR practices.

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Fallah Shayan, Niloufar, Nasrin Mohabbati-Kalejahi, Sepideh Alavi e Mohammad Ali Zahed. "Sustainable Development Goals (SDGs) as a Framework for Corporate Social Responsibility (CSR)". Sustainability 14, n. 3 (21 gennaio 2022): 1222. http://dx.doi.org/10.3390/su14031222.

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Corporate Social Responsibility (CSR) has been an articulated practice for over 7 decades. Still, most corporations lack an integrated framework to develop a strategic, balanced, and effective approach to achieving excellence in CSR. Considering the world’s critical situation during the COVID-19 pandemic, such a framework is even more crucial now. We suggest subsuming CRS categories under Sustainable Development Goals (SDGs) be used and that they subsume CSR categories since SDGs are a comprehensive agenda designed for the whole planet. This study presents a new CSR drivers model and a novel comprehensive CSR model. Then, it highlights the advantages of integrating CSR and SDGs in a new framework. The proposed framework benefits from both CSR and SDGs, addresses current and future needs, and offers a better roadmap with more measurable outcomes.

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Shalev, Noam, Eran Harpaz, Hagar Porat, Idit Keidar e Yaron Weinsberg. "CSR". ACM SIGARCH Computer Architecture News 44, n. 2 (29 luglio 2016): 773–87. http://dx.doi.org/10.1145/2980024.2872369.

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Hastings, Gerard. "CSR". Social Marketing Quarterly 22, n. 4 (1 agosto 2016): 280–89. http://dx.doi.org/10.1177/1524500416631942.

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Corporate social responsibility (CSR), with its subdisciplines of corporate social marketing (CSM) and cause-related marketing (CRM), has an axiomatically attractive ring. The idea of publicly traded corporations doing good deeds and behaving well seems self-evidently desirable, and any addition to humankind’s pool of social responsibility is surely to be welcomed. So when a multinational offers to provide books for British school children, support indigenous rights in the Americas, or fund child literacy programs in Malawi, the temptation is simply to say “thank you kind sir and more power to your elbow.” However, all that glisters is not gold and good deeds are not always what they seem; a kiss can be a mark of love or an act of betrayal. So we need to look further, beyond the immediate act, and examine motives, repercussions, and morality before we decide. We marketers, of all people, should look carefully at the price tag before we make the purchase. And when we do so with CSR, CSM, and CRM, it becomes clear that the costs are simply unaffordable. In this article, I adopt an uncompromisingly critical stance. I do so because helping those in need, who have fallen on hard times or are less fortunate than ourselves, and to do so without expectation of return or advantage, is the defining quality of our humanity. When we allow this to be co-opted and distorted for commercial advantage, we create a profound moral hazard.

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Shalev, Noam, Eran Harpaz, Hagar Porat, Idit Keidar e Yaron Weinsberg. "CSR". ACM SIGPLAN Notices 51, n. 4 (9 giugno 2016): 773–87. http://dx.doi.org/10.1145/2954679.2872369.

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Shalev, Noam, Eran Harpaz, Hagar Porat, Idit Keidar e Yaron Weinsberg. "CSR". ACM SIGOPS Operating Systems Review 50, n. 2 (25 marzo 2016): 773–87. http://dx.doi.org/10.1145/2954680.2872369.

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Mohamed, Nancy, e Ahmed Rashed. "An Investigation of the Relationship between Corporate Social Responsibility and Corporate Financial Performance in Egypt: The Mediating Role of Information Asymmetry". Journal of Accounting, Business and Management (JABM) 28, n. 1 (30 aprile 2021): 73. http://dx.doi.org/10.31966/jabminternational.v28i1.827.

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The aim of this paper is to investigate the impact of corporate social responsibility (CSR) on corporate financial performance (CFP) through information asymmetry (IA) as a mediator. The study involved the whole sectors in the listed companies on Egx100 excluding Financial sectors (banks and financial services) from 2013-2017 using smart PLS (Partial Least Square). CSR is measured using CSR index, while Share turnover ratio is used to measure IA. CFP is divided into three indicators: ROA, ROE and ROS. The Structural model assessment reveals that CSR has a positive and significant effect on CFP. This means that those listed companies engaged in CSR activities achieved better financial performance than non- CRS companies. The CSR proved to have a negative and significant effect on the IA. This shows that CSR activities lead to decreased IA. Finally, this research found that CSR activities will improve CFP through IA.

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Lyon, Thomas P., Magali A. Delmas, John W. Maxwell, Pratima (Tima) Bansal, Mireille Chiroleu-Assouline, Patricia Crifo, Rodolphe Durand et al. "CSR Needs CPR: Corporate Sustainability and Politics". California Management Review 60, n. 4 (6 giugno 2018): 5–24. http://dx.doi.org/10.1177/0008125618778854.

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Corporate sustainability has gone mainstream, and many companies have taken meaningful steps to improve their own environmental performance. But while corporate political actions such as lobbying can have a greater impact on environmental quality, they are ignored in most current sustainability metrics. It is time for these metrics to be expanded to critically assess firms based on the sustainability impacts of their public policy positions. To enable such assessments, firms must become as transparent about their corporate political responsibility (CPR) as their corporate social responsibility (CSR). For their part, rating systems must demand such information from firms and include evaluations of corporate political activity in their assessments of corporate environmental responsibility.

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Chen, Shuanglian, Cunyi Yang e Khaldoon Albitar. "Is there any heterogeneous impact of mandatory disclosure on corporate social responsibility dimensions? Evidence from a quasi-natural experiment in China". Data Science in Finance and Economics 1, n. 3 (2021): 272–97. http://dx.doi.org/10.3934/dsfe.2021015.

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<abstract> <p>The corporate social responsibility (CSR) report is an important carrier of non-financial information disclosure of enterprises and an important bridge of communication between enterprises and interested parties. Compulsory disclosure has promoted the improvement of CSR levels to some extent. While, for interested parties, their attention to various dimensions of CSR has significant differences, which leads to the heterogeneous impact of mandatory disclosure policy on its different dimensions. Through regression discontinuity design model (RDD), as well as using quasi-natural experiments of Chinese mandatory disclosure policies issued in 2008, we are going to get the following conclusions by analyzing the heterogeneous impact of mandatory disclosure on CSR with the environment (CER), social (SOC) and economic (ECO) three-dimension on the basis of verifying that mandatory disclosure policy has a positive impact on CSR. (1) The effects of mandatory disclosure on the three dimensions of CSR are heterogeneous, that is, the significant effects and directions are significantly different in the three dimensions. (2) The heterogeneity of mandatory disclosure on CSR is reflected in the changing trend, and there is no significant difference at the turning point of the trend. (3) The heterogeneity of the impact mechanism of mandatory disclosure on CSR is reflected in the different mediating variables of policy on different dimensions impact, that is, the mediating variables of CER and ECO are the environmental disclosure information and return on assets. (4) The impact of mandatory disclosure on different dimensions of CSR is heterogeneous when the nature of industries and property rights are different.</p> </abstract>

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Octavia, Helen, e Hermi Hermi. "PENGARUH TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP KINERJA PERUSAHAAN(STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERCATAT DI BURSA EFEK INDONESIA PADA TAHUN 2010 DAN 2011)". Jurnal Akuntansi Trisakti 1, n. 1 (7 febbraio 2014): 41. http://dx.doi.org/10.25105/jat.v1i1.4801.

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<span class="fontstyle0">The purpose of this research is to test the effect of CSR on firm financial and market performance. This research used Corporate Social Disclosure Index (CSDI) as a measure of CSR disclosure, based on indicators from Research Based. The samples of this research are 56 public firms manufacture listed in Indonesian Stock Exchange (IDX) year 2010 and 2011. Relatively lower score of CSDI shows that CSR disclosure in firms’ annual report is still low. This may due to there is still no mandatory rules regarding CSR disclosure in Indonesia and the lack of firms’ awareness of the importance of CSR and its disclosure in annual report. Test results show that CSR disclosure have positive and significant effect on Return on Asset as a measure of financial performance, but CSR disclosure do not has significant effect on cumulative abnormal return (CAR) as a measure of market performance.</span>

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Stanislawska, Marta. "The Impact of the COVID-19 Pandemic and Energy Crisis on CSR Policy in Transport Industry in Poland". Energies 15, n. 23 (24 novembre 2022): 8892. http://dx.doi.org/10.3390/en15238892.

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The main objective of this research, directly related to the introduction of the COVID-19 pandemic, is to answer the question: has the epidemiological situation and energy crisis affected the CSR policy of transport industry companies and the forms of its implementation? This research aims to answer whether the social objective set out in the CRS policy, implemented by the studied entities, conflicts with commercial purposes, whether the implementation of CRS is profitable for these entities, and in which areas of activity it manifests itself. The aim is to investigate why the studied entities engage in CSR? The following research methods were applied: an economic and legal analysis of CRS principles and activity reports. The study focused on the activities of enterprises pursuing their business objectives and, at the same time, their socio-cultural mission. The CSR policies for 2019–2021, which surveyed transport industry companies operating in Poland, are analyzed. Empirical findings show that companies are responsive to the CSR concept and those considering international standards.

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Sulastiningsih, Sulastiningsih, e Rizka Imanita Sholihati. "Pengaruh Kinerja Keuangan Dan Corporate Social Responsibility (CSR) Terhadap Nilai Perusahaan Perbankan Di Bursa Efek Indonesia". Kajian Bisnis STIE Widya Wiwaha 26, n. 1 (30 gennaio 2018): 95–111. http://dx.doi.org/10.32477/jkb.v26i1.267.

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This study aims to determine whether the financial performance measured by using CAR, ROA, LDR, BOPO, and CSR can affect the value of banking companies as measured by using PBV. This study uses secondary data taken from the annual report of banking companies during the year 2012-2016 listed on the Indonesia Stock Exchange. The number of samples of this study as many as 25 banking companies with a total of 125 data. This research method is quantitative research. The results of this study indicate the effect of CAR, ROA, LDR, BOPO, and CSR variables on firm value measured by using PBV in a banking company listed on the Indonesia Stock Exchange. Keywords: CAR, ROA, LDR, BOPO, CSR, PBV

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Yang, Jing, e Kelly Basile. "The impact of corporate social responsibility on brand equity". Marketing Intelligence & Planning 37, n. 1 (4 febbraio 2019): 2–17. http://dx.doi.org/10.1108/mip-02-2018-0051.

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Purpose Despite the significant investment in research on corporate social responsibility (CSR), there still exists a lack of clarity in terms of how different types of CSR activities lead to the outcomes a firm desires with their investment in CSR. The purpose of this paper is to provide greater insight on the relationship between types of CSR activities and brand equity (BE). The authors develop and test a conceptual framework, which examines the unique relationship between each CSR dimension and BE, as well as the interaction of product-related CSR activities and employee-related CSR activities with CSR activities across the other dimensions. Design/methodology/approach The authors collected data from multiple secondary sources, including Kinder, Lydenberg and Domini (KLD) Research and Analytics Inc., Interbrand, Compustat and CMR. The authors used random-effect estimations to estimate panel regressions of BE as a function of the different dimensions of a firm’s CSR, interaction terms between CSR dimensions and product quality and interaction terms between employee relations and other CSR dimensions, as well as a set of control variables and Year dummy variables. Findings Based upon a large-scale panel data set including 78 firms for the period of 2000–2014, the results show that diversity- and governance-related CSR have a positive effect on BE, employee-related CSR has a negative effect on BE and both product and employee dimensions play important roles in the relationships between other CSR dimensions and BE. These results have important implications for both theory and practice. Originality/value This study makes several contributions to extant literature on CSR and brand strength. First, this study examines the impact of CSR on BE vs alternative measures of brand-related outcomes. This study uses the KLD database to determine scores for firm CSR activity. It is the first to use the extensive KLD database to examine the relationship between types of CSR activities and BE. Last, this study seeks to better understand some of the organizational factors which influence the success of CSR outcomes. Specifically, the research will examine the interaction of product-related and employee-related CSR activities with CSR activities across the other dimensions.

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Hamdani, Mailani. "HUBUNGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP KINERJA KEUANGAN DAN HARGA SAHAM PADA PERUSAHAAN LQ45". Jurnal Organisasi dan Manajemen 10, n. 1 (10 marzo 2014): 27–36. http://dx.doi.org/10.33830/jom.v10i1.112.2014.

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This study aimed to analyze the relationship between the disclosure of Coporate Social Responsibility (CSR) and financial performance stock price in the LQ45 company. This study used the annual reports of LQ45 company in period FebJul 2012 for the data. The variable were based on the standard CSR disclosure Global Reporting Initiatives(GRI), the financial performance reflected by the current ratio, return on assets (ROA), return on equity (ROE), debt to equity/CAR, as well as stock prices reflected by the return stock. The results were Coporate Social Responsibility (CSR) disclosure in annual reports related significantly to financial performance, it means that better Coporate Social Responsibility (CSR) disclosure in annual report will result to better financial performance. Coporate Social Responsibility (CSR) disclosure in in the annual report related significantly to the stock price, it means that better Coporate Social Responsibility (CSR) disclosure in annual reports will result in higher stock price. And the result for this research is the financial performance related significantly to stock price of a company, it means that the better financial performance of a company will increase the stock price in the company. Penelitian ini bertujuan untuk menganalisis hubungan antara pengungkapan tanggung jawab Coporate Social Responsibility (CSR) dan harga saham kinerja keuangan di perusahaan LQ45 . Penulis menggunakan laporan tahunan perusahaan LQ45 pada periode Februari-Juli 2012 untuk data. Variabel didasarkan pada pengungkapan CSR standar Global Reporting Initiatives (GRI), kinerja keuangan tercermin dari rasio lancar, return on assets (ROA), return on equity (ROE), debt to equity / CAR, serta harga saham fre pantulan oleh return saham. Hasilnya menunjukkan Coporate Social Responsibility (CSR) pengungkapan dalam laporan tahunan terkait signifikan terhadap kinerja keuangan, itu berarti bahwa memperluas Coporate Social Responsibility (CSR) pengungkapan dalam laporan tahunan kinerja keuangan yang lebih baik. Coporate Social Responsibility (CSR) pengungkapan di dalam laporan tahunan terkait signifikan terhadap harga saham, itu berarti bahwa memperluas Coporate Social Responsibility (CSR) pengungkapan dalam laporan tahunan higer untuk itu harga saham. Dan hasil penelitian ini adalah kinerja finansial yang berhubungan signifikan terhadap harga saham perusahaan, itu berarti bahwa semakin baik kinerja keuangan perusahaan akan meningkatkan harga saham di perusahaan.

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Mayr, Stefan, e Martin Ausweger. "CSR-Strategien mittels CSR-Scorecard erfolgreich umsetzen". Controlling & Management Review 57, n. 4 (aprile 2013): 36–44. http://dx.doi.org/10.1365/s12176-013-0779-1.

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Yang, Xiangchou, Yangyang Zhou, Linjing Huang, Shang Lin, Haihao Ye e Yujuan Shan. "Fibroblast Common Serum Response Signature-Related Classification Affects the Tumour Microenvironment and Predicts Prognosis in Bladder Cancer". Oxidative Medicine and Cellular Longevity 2022 (19 ottobre 2022): 1–29. http://dx.doi.org/10.1155/2022/5645944.

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Abnormal oncogenic signatures provide important clues regarding cancer prognosis and treatment. We analysed the variations in 189 oncogenic signature gene sets between normal and tumourous tissues from The Cancer Genome Atlas (TCGA) and found that the “CSR_LATE_UP” signature was the most upregulated oncogenic signature gene set in bladder cancer. Next, we developed a common serum response (CSR) risk score (CRS) model based on fibroblast CSR genes and systematically analysed the correlations of these genes or the CRSs with survival, previously reported molecular subtypes, clinicopathological features, cancer signalling pathways, chemotherapeutic responses, and the tumour microenvironment using TCGA and validation cohorts. The CRS could predict the malignant phenotype, chemotherapeutic efficacy, immune invasion, and disease prognosis. Inflammatory signalling pathways (e.g., inflammatory response, TNFA signalling via NFƘB, IFNα response, and IL2-STAT5 signalling) were markedly upregulated in patients with high CRS. Notably, the CSR-related gene ANLN was positively correlated with CD8+ immune cell infiltration, PD-L1 expression, and sensitivity to PD-L1 inhibitors and could thus provide guidance for clinical immunotherapy. This study highlights the crucial role of the CSR signature in bladder cancer and provides a CRS model for accurate predictions of the disease prognosis and chemotherapy and immunotherapy responses.

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Lee, Jong Hag, e Minkyun Kim. "Global CSR of enterprises through Social Contribution Activities: Focusing on Samsung Electronics’ CSR strategy". Journal of Korea Service Management Society 21, n. 5 (31 dicembre 2020): 74–96. http://dx.doi.org/10.15706/jksms.2020.21.5.004.

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Lee, Ye-Rin, Joon-Hyung Kim, Byung-Chul Choi e Tae-Young Yoo. "The Types of CSR Activities and Firm Performance : Strategic CSR vs. General CSR". Korean Corporation Management Review 27, n. 1 (29 febbraio 2020): 1–17. http://dx.doi.org/10.21052/kcmr.2020.27.1.01.

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Khan, Tahreem Noor. "Corporate Social Responsibility of Islamic Banks: CSR website visibility, CSR initiatives, CSR strategy". AL-FALAH : Journal of Islamic Economics 6, n. 2 (17 dicembre 2021): 166. http://dx.doi.org/10.29240/alfalah.v6i2.3091.

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Purpose: The concept of Corporate Social Responsibility (CSR) has been widely known in the Islamic banking sector yet there is criticism and lack of trust which exists among stakeholdersDesign/Method/Approach: To reduce negative concern and to fill the gap in the literature, this research reinforces the integration of ethical and moral principles in the banking business.Findings: One of the integral and core elements of Islamic economics is ‘falah’; which focuses on wellness and the concept of reward in this world and hereafterOriginality/Values: To fulfil the needs of the ethical aspect of Islamic banks which leads to ‘falah’, this research has extracted the underlying theoretical issues of Islamic bank Corporate Social Responsibility (web visibility, initiatives, strategy). This research also determines the extent of CSR visibility in twelve leading Islamic banks’ corporate websites.

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Thorne, Linda, Lois S. Mahoney, Kristen Gregory e Susan Convery. "A Comparison of Canadian and U.S. CSR Strategic Alliances, CSR Reporting, and CSR Performance: Insights into Implicit–Explicit CSR". Journal of Business Ethics 143, n. 1 (6 agosto 2015): 85–98. http://dx.doi.org/10.1007/s10551-015-2799-6.

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Maters, Erna, e Joke Luttik. "From CSR to Impact; How to Integrate CSR in a University Strategy". Journal of Sustainability Perspectives 3, n. 2 (18 ottobre 2023): 140–47. http://dx.doi.org/10.14710/jsp.2023.20491.

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Wageningen University & Research (WUR) has a Corporate Social Responsibility (CSR) agenda, which was drawn up in 2020, after the adoption of the Strategic Plan. The topic “Research and education to contribute to societal challenges” is at the top of the CSR agenda, because we assume that WUR will have the greatest societal impact through its education and research activities. CSR is all about Impact and impact is a key term in the current strategy. Because CSR, Impact and Strategy are so closely related, especially in a university, it is important to develop new perspectives on how CSR can best be integrated into the strategy. This fits in well with WUR as an organization with a great social responsibility: at an organization like WUR you would expect CSR to be anchored in the core of the organization, so that no separate CSR strategy is needed. The article explores the various ways to embed the CSR perspective in the new Strategic Plan of the organization, describes the strengths and weaknesses of the various approaches and concludes which approach would be the most suitable for a future-proof sustainable university.

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Tyagi, Mohit, Pradeep Kumar e Dinesh Kumar. "Analyzing CSR issues for supply chain performance system using preference rating approach". Journal of Manufacturing Technology Management 26, n. 6 (6 luglio 2015): 830–52. http://dx.doi.org/10.1108/jmtm-03-2014-0031.

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Purpose – The purpose of this paper is to identify the significant corporate social responsibility (CSR) issues and to analyze the interaction among them in order to improve supply chain performance (SCP) system of an organization. Design/methodology/approach – To achieve the objective, a preference rating approach (synthesized in company preference rating (CPR) and company satisfaction assessment (CSA) approaches) has been used in two stages as: stage 1, relative importance rating (RIR) of identified issues has been computed using CPR approach. For this, preference graphs have been developed based on the field expert’s opinions using graph-theory-based representation technique. In stage 2: competitive priority ratings of CSR issues with respect to competitive strategies have been calculated using CSA approach. Findings – Based on RIRs (stage 1), it has been noticed that issue namely “social benefits for employees” is more desirable among all considered issues. In stage 2, based on competitive priority ratings, the issue “social benefits for employees” is more important for an organization to build a better brand reputation through CSR activities and issue “degree of CSR implementation” is more significant in order to improve the SCP of an organization. The issue “environmental protection” helps the organization to reduce their overall environmental impact and also provides an aid in achieving long-term sustainable goals of an organization. Research limitations/implications – The findings of present research gives an idea about the importance of CSR issues, based on this, managers can decide, which issue is more significant and can help in taking decisions and framing strategies in context of CSR for improving the SCP of their organization effectively and efficiently. Originality/value – As per the best knowledge, recognized CSR issues have been considered first time to quantify the CSR-based SCP of Indian automobile industries located near around Delhi region, India. This paper may provide an aid to the managers in making the CSR-based policies to enhance their SCP.

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Kang, Kuiyoung, e Youngmin Yoon. "The Effects of Corporate Ethicality, CSR Consistency, and CSR Fit on the Perception of CSR Authenticity : Focusing on the Moderating Effects of Anti-Corporate Sentiment". Korean Journal of Advertising and Public Relations 20, n. 3 (31 luglio 2018): 5–34. http://dx.doi.org/10.16914/kjapr.2018.20.3.5.

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Schaefgen, Benedikt, Annika Funk, H. P. Sinn, Thomas Bruckner, Christina Gomez, Aba Harcos, Anne Stieber et al. "Does conventional specimen radiography after neoadjuvant chemotherapy of breast cancer help to reduce the rate of second surgeries?" Breast Cancer Research and Treatment 191, n. 3 (8 dicembre 2021): 589–98. http://dx.doi.org/10.1007/s10549-021-06466-3.

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Abstract Purpose This is the first study to systematically evaluate the diagnostic accuracy of intraoperative specimen radiography on margin level and its potential to reduce second surgeries in patients treated with neoadjuvant chemotherapy. Methods This retrospective study included 174 cases receiving breast conserving surgery (BCS) after neoadjuvant chemotherapy (NACT) of primary breast cancer. Conventional specimen radiography (CSR) was performed to assess potential margin infiltration and recommend an intraoperative re-excision of any radiologically positive margin. The histological workup of the specimen served as gold standard for the evaluation of the accuracy of CSR and the potential reduction of second surgeries by CSR-guided re-excisions. Results 1044 margins were assessed. Of 47 (4.5%) histopathological positive margins, CSR identified 9 correctly (true positive). 38 infiltrated margins were missed (false negative). This resulted in a sensitivity of 19.2%, a specificity of 89.2%, a positive predictive value (PPV) of 7.7%, and a negative predictive value (NPV) of 95.9%. The rate of secondary procedures was reduced from 23 to 16 with a number needed to treat (NNT) of CSR-guided intraoperative re-excisions of 25. In the subgroup of patients with cCR, the prevalence of positive margins was 10/510 (2.0%), PPV was 1.9%, and the NNT was 85. Conclusion Positive margins after NACT are rare and CSR has only a low sensitivity to detect them. Thus, the rate of secondary surgeries cannot be significantly reduced by recommending targeted re-excisions, especially in cases with cCR. In summary, CSR after NACT is inadequate for intraoperative margin assessment but remains useful to document removal of the biopsy site clip.

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Preuss, Lutz. "Innovative CSR". Journal of Corporate Citizenship 2011, n. 42 (1 giugno 2011): 17–33. http://dx.doi.org/10.9774/gleaf.4700.2011.su.00004.

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Dillon, Pamala J. "Virtuous CSR". Proceedings of the International Association for Business and Society 24 (2013): 19–29. http://dx.doi.org/10.5840/iabsproc2013244.

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Pasquero, Jean. "CSR Research". Proceedings of the International Association for Business and Society 28 (2017): 213–23. http://dx.doi.org/10.5840/iabsproc20172823.

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Amponsah‐Tawiah, Kwesi, e Kwasi Dartey‐Baah. "CSR‐OHS". Journal of Global Responsibility 3, n. 2 (21 settembre 2012): 224–34. http://dx.doi.org/10.1108/20412561211260520.

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Adel, Christine, Mostaq M. Hussain, Ehab K. A. Mohamed e Mohamed A. K. Basuony. "Is corporate governance relevant to the quality of corporate social responsibility disclosure in large European companies?" International Journal of Accounting & Information Management 27, n. 2 (7 maggio 2019): 301–32. http://dx.doi.org/10.1108/ijaim-10-2017-0118.

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Purpose This paper aims to report on the quality of corporate social responsibility (CSR) disclosure in S&P Europe 350 companies. The paper also examines the impact of corporate governance structure and other firm-specific characteristics on the quality of CSR disclosure in European companies. Design/methodology/approach The paper uses a disclosure index adopted from Jizi et al. (2014). Moreover, the paper contributes to the CSR disclosure literature by developing a new index that includes all the aspects introduced by the Global Reporting Initiative version 4.The data of CSR reporting are manually collected from the firms’ reports. The population and sample of this study are related to 350 companies operating in 16 European countries. Tobit regression analysis is used to test the hypotheses. Findings The results reveal that directors’ ownership, the presence of a CSR committee and firm size positively affect the quality of CSR reporting. Further testing of the independent variables on each CSR sub-category is made. The CSR sub-categories used are, namely, community involvement, employees, environment, social product and service quality, supply chain sustainability and business ethics. The presence of a sustainability committee inside the company is the only factor that shows a strong positive effect on the disclosure of every CSR sub-category and the CSR inclusive index. Research limitations/implications The limitations of this research are that it focuses exclusively on the effect of the internal corporate mechanisms on the quality of CSR reporting; disregarding the economic, institutional, political and cultural factors that can play a role in influencing sustainability reporting of the companies. Practical implications Better CSR disclosure leads to the firm having a better image in the society; this, in turn, has implications on firm performance, attracting funds, as well as recruiting and retaining high profile employees. Stakeholders are placing cumulative significance to corporate transparency particularly in the area of CSR. Managers should exert more efforts into not only improving the disclosure of the various facts of CSR but also into using the various media available for disclosure. Companies should take the initiative of establishing a CSR committee to ensure effective formation and implementation of CSR policies and disclosure of CSR activities. Social implications The CRS research itself bears the merit of social implications. Moreover, the findings of this research pave the way for future researches to examine the effect of the adoption of global CSR initiatives and frameworks on the quality of CSR reporting. Originality/value This paper contributes to the CSR disclosure literature by developing a new index that includes all the aspects of CSR and exploring the relation between the rarely explored “presence of sustainability committee” and CSR disclosure, as well as testing a vast number of CSR sub-categories that is not extensively covered in previous studies. Moreover, the paper covers a large sample of companies across 16 European countries, in terms of their stand-alone sustainability reports, dedicated chapters of CSR in annual reports, integrated reports, website CSR information and any attachments/links provided on the websites for further CSR documents, brochures or data sheets.

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Song, Ha-Min, Mi-Ra Baek e Byung-Jin Park. "Strategic CSR, CSR Authenticity Perception and Purchase Intention". Korean Corporation Management Review 28, n. 1 (28 febbraio 2021): 113–30. http://dx.doi.org/10.21052/kcmr.2021.28.1.06.

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Kobos, Edgar, e Nikodem Patejczyk. "Koncepcja CSR. Charakterystyka, CSR jako element strategii organizacji". Zeszyty Naukowe Małopolskiej Wyższej Szkoły Ekonomicznej w Tarnowie 53, n. 1-2 (30 giugno 2022): 121129. http://dx.doi.org/10.25944/znmwse.2022.01-2.121129.

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Celem artykułu jest uporządkowanie dotychczasowej twórczości badaczy w zakresie społecznej odpowiedzialności biznesu. Zjawisko to wraz z upływem lat staje się coraz powszechniejsze w jednostkach biznesowych. Przed przygotowaniem artykułu zostały przeanalizowane opracowania naukowe opublikowane w XXI wieku i ostatnim ćwierćwieczu XX wieku. Konsumenci przykładają coraz większą wagę do postępowania firm w zakresie CSR. Początkowo jedynie największe biznesy interesowały się, opracowywały i wdrażały strategie odpowiedzialnego biznesu. W dzisiejszych czasach wielkość podmiotu nie różnicuje podejścia do CSR, ponieważ zarówno korporacje, przedstawiciele sektora małych i średnich przedsiębiorstw, jak również mikroprzedsiębiorstwa stosują te zasady. Dotychczasowy dorobek naukowy wypracowany przez niezależnych badaczy w analizowanym zakresie na przestrzeni ostatnich 50 lat umożliwia efektywną weryfikację działańfirm w zakresie społecznej odpowiedzialności biznesu. W przyszłości należy podjąć badania w kierunku ustalenia wpływu pandemii COVID-19 na sposób realizowania funkcji przywództwa.

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Elmaghrabi, Mohamed Esmail. "CSR committee attributes and CSR performance: UK evidence". Corporate Governance: The International Journal of Business in Society 21, n. 5 (17 maggio 2021): 892–919. http://dx.doi.org/10.1108/cg-01-2020-0036.

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Purpose This study aims to explore the set of corporate social responsibility (CSR) committee attributes that may enhance CSR performance and CSR strategy formation and reduce CSR controversies.[AQ1] Towards this end, the study also explores the differences between companies with and without CSR committees in terms of these three CSR performance facets. Design/methodology/approach The study uses a sample of financial times stock exchange (FTSE) 100 non-financial companies in 2015–2017. Kruskal-Wallis test is conducted to test the differences in CSR performance in firms with CSR board-level committee, CSR management committee and no committees. Additionally, a regression model is used to explore the attributes of CSR committees that lead to better/less CSR performance and CSR strategy/CSR controversies. A two-stage least squares regression model was used as a robustness check. Findings Firms with board CSR committee have better CSR performance and CSR strategy and lower CSR controversies than both firms with no CSR committees and firms with a CSR management committee. Regression results show that CSR committees that are predominantly consisting of independent board members, chaired by a female director and setting more meetings have better CSR performance. Additionally, CSR committees were found to have lower CSR controversies when having more independent directors and a chair with CSR expertise. CSR strategy was better with the CSR committee represented by a larger group of members. Originality/value This study makes several contributions to the sustainability governance literature and regulatory/guidance interfaces. There is extant literature examining audit committee attributes and their effects on various firm outcomes. The same can be said on the regulations of the audit committee. CSR committees’ composition and benefits are, by far, less regulated and largely under-researched. Hence, this paper is considered an early attempt to explore the CSR performance improvements a CSR committee may bring and the composition that would bring better CSR performance.

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An, Dae chun, Chen Wang e Soon ja Lee. "The Effect of CSR Attributes on CSR Authenticity". Academic Society of Global Business Administration 14, n. 1 (30 marzo 2017): 127–46. http://dx.doi.org/10.38115/asgba.2017.14.1.127.

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Sarvaiya, Harshakumari. "CSR for HR: Embedding CSR in Workplace Practices". Proceedings of the International Association for Business and Society 25 (2014): 82–90. http://dx.doi.org/10.5840/iabsproc20142511.

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Mazereeuw-van der Duijn Schouten, Corrie, Johan Graafland e Muel Kaptein. "Religiosity, CSR Attitudes, and CSR Behavior: An Empirical Study of Executives’ Religiosity and CSR". Journal of Business Ethics 123, n. 3 (9 agosto 2013): 437–59. http://dx.doi.org/10.1007/s10551-013-1847-3.

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Chung, Kyunghwa, e Yuri Lee. "Korean Fashion Companies' Strategic CSR Implementation with Focus on Incorporation of Consumers' CSR Expectations". Journal of the Korean Society of Clothing and Textiles 40, n. 1 (28 febbraio 2016): 26–40. http://dx.doi.org/10.5850/jksct.2016.40.1.26.

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Nkemjika, Ogujiofor Magnus, e Ofor Nkechi. "Corporate Social Responsibilities and Firm Performance: A Comparative study of Banking and Non-Bank Sector in Nigeria". International Journal of Management Excellence 8, n. 2 (28 febbraio 2017): 946–55. http://dx.doi.org/10.17722/ijme.v8i2.893.

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The objective this study is to ascertain the relationship between CSR and performance. The study compared what is obtainable in the Nigerian banking sector and the Nigerian manufacturing sector. Ten firms were selected, five each from the aforementioned sectors. Ordinary least square statistical technique was employed for the study .Result shows that CSR has significant impact on the performance of both firms in the manufacturing and the banking sector. The study also reveals that manufacturing companies expend more on CRS activities than bank. The study recommended that statutory bodies should mandate banks to go beyond donation and look at other areas of CSR. It further recommended that managements of the two sectors should take advantage of CSR in order to enhance their corporate performance

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Na, Kwon Joong, Kwanyong Hyun, Chang Hyun Kang, Samina Park, Hyun Joo Lee, In Kyu Park, Young Tae Kim et al. "Predictors of post-thymectomy long-term neurological remission in thymomatous myasthenia gravis: an analysis from a multi-institutional database". European Journal of Cardio-Thoracic Surgery 57, n. 5 (20 dicembre 2019): 867–73. http://dx.doi.org/10.1093/ejcts/ezz334.

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Abstract OBJECTIVES Thymectomy is the treatment of choice for thymomatous myasthenia gravis (MG) for both oncological and neurological aspects. However, only a few studies comprising small numbers of patients have investigated post-thymectomy neurological outcomes. We examined post-thymectomy long-term neurological outcomes and predictors of thymomatous MG using a multi-institutional database. METHODS In total, 193 patients (47.3 ± 12.0 years; male:female = 90:103) with surgically resected thymomatous MG between 2000 and 2013 were included. Complete stable remission (CSR) and composite neurological remission (CNR), defined as the achievement of CSR and pharmacological remission after thymectomy, were evaluated. Predictors for CSR and CNR were examined by Cox regression analysis. RESULTS The median duration between MG and thymectomy was 3.1 months. In addition, 161 patients (83.4%) had symptoms less than Myasthenia Gravis Foundation of America clinical classification III. All patients underwent an extended thymectomy; there were no perioperative deaths. The 10-year cumulative probability of CSR and CNR was 36.9% and 69.1%, respectively. Mild preoperative symptoms were a significant predictor for CSR (P = 0.040), and a large tumour was a predictor for CNR (P < 0.001). Patients with a large tumour were associated with early MG onset and no steroid treatment. Surgical methods, thymoma stage and histological subtypes were not associated with long-term neurological remission. CONCLUSIONS Large tumour size and preoperative mild symptoms were predictors for long-term neurological outcome in thymomatous MG. Considering that patients with early onset of MG and no immunosuppressive treatment tend to have large tumours, early surgical intervention for patients with thymomatous MG having mild symptoms might be beneficial for controlling neurological outcomes.

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Putri, Liza Amalia, e Refi Yuliana. "IMPROVING READING COMPREHENSION ABILITY OF THE 2ND SEMESTER OF PUBLISHING STUDENTS AT POLITEKNIK NEGERI MEDIA KREATIF THROUGH COLLABORATIVE STRATEGIC READING TECHNIQUE APPLICATION". Jurnal Ilmiah Publipreneur 9, n. 1 (1 luglio 2021): 41–46. http://dx.doi.org/10.46961/jip.v9i1.266.

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This research analyzed Collaborative Strategic Reading (CSR) in improving the reading comprehension ability of the 2nd semester Publishing students at Politeknik Negeri Media Kreatif and the difficulties found in applying the CSR technique in improving reading comprehension ability. The aims of this research were to find out if CSR strategy improved the student's reading comprehension ability and to find out the difficulties found in applying CSR strategy in improving the reading comprehension ability. The methodology used in this research was Classroom Action Research (CAR). The data of this research were the result of reading tests. The subjects of the research were forty-four students of the second semester of Publishing study program at Politeknik Negeri Media Kreatif. The findings of the research showed that the mean of pre-test was 54,3 and the mean of post-test was 70,2. Based on the findings and the analysis of the data above, it was concluded that using CSR improved the students reading comprehension.

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