WorldWideScience

Sample records for corporate environmental responsibility

  1. Multilevel corporate environmental responsibility.

    Science.gov (United States)

    Karassin, Orr; Bar-Haim, Aviad

    2016-12-01

    The multilevel empirical study of the antecedents of corporate social responsibility (CSR) has been identified as "the first knowledge gap" in CSR research. Based on an extensive literature review, the present study outlines a conceptual multilevel model of CSR, then designs and empirically validates an operational multilevel model of the principal driving factors affecting corporate environmental responsibility (CER), as a measure of CSR. Both conceptual and operational models incorporate three levels of analysis: institutional, organizational, and individual. The multilevel nature of the design allows for the assessment of the relative importance of the levels and of their components in the achievement of CER. Unweighted least squares (ULS) regression analysis reveals that the institutional-level variables have medium relationships with CER, some variables having a negative effect. The organizational level is revealed as having strong and positive significant relationships with CER, with organizational culture and managers' attitudes and behaviors as significant driving forces. The study demonstrates the importance of multilevel analysis in improving the understanding of CSR drivers, relative to single level models, even if the significance of specific drivers and levels may vary by context. Copyright © 2016 Elsevier Ltd. All rights reserved.

  2. Corporate environmental responsibility – a key determinant of corporate reputation

    Directory of Open Access Journals (Sweden)

    Cristina GĂNESCU

    2014-06-01

    Full Text Available This paper aims to determine the trend of the relationship between corporate environmental responsibility and corporate reputation by focusing on a study of the European automotive sector. The starting point of our research is content analysis of the sustainability or social responsibility reports published in 2010, 2011, and 2012 by 13 businesses operating in the European automotive industry. Content analysis was carried out in order to identify the indicators used to assess corporate environmental responsibility. The methodology aimed to produce an evaluation model for corporate environmental responsibility based on the following variables reported by companies: carbon dioxide emissions, water consumption, energy consumption, and amount of waste. Corporate reputation of sampled organizations was assessed based on content analysis of the 2010, 2011, and 2012 reports of the Reputation Institute. We applied the correlation of panel data and emphasised the fact that high levels of corporate environmental responsibility sustain high levels of corporate reputation. The study highlights the theoretical considerations that support this relationship. As companies become increasingly accountable, the methodology described in our study can be developed in further research by using other variables to measure corporate environmental responsibility.

  3. Corporate environmental responsibility – a key determinant of corporate reputation

    OpenAIRE

    Cristina Ganescu; Laura Dindire

    2014-01-01

    This paper aims to determine the trend of the relationship between corporate environmental responsibility and corporate reputation by focusing on a study of the European automotive sector. The starting point of our research is content analysis of the sustainability or social responsibility reports published in 2010, 2011, and 2012 by 13 businesses operating in the European automotive industry. Content analysis was carried out in order to identify the indicators used to assess corporate enviro...

  4. Corporate environmental responsibility. Conference papers

    International Nuclear Information System (INIS)

    1992-01-01

    The European and U.S. industrial participants presented their environmental policies and programs. There is a difference of opinion between the European and U.S. industry representatives with regard to disclosure of environmental data. The coalition for Environmentally Responsible Economies (CERES) had played a role in the recent evolution of industry environmental programs, especially as they relate to environmental performance measurement, communication of environmental issues and concerns with shareholders and the public, and issues related to public accountability and disclosure. An overview of accomplishments is given and a common agenda is offered. (DG)

  5. Corporate Environmental Responsibility in Demand Networks (summary section only)

    OpenAIRE

    Kovács, Gyöngyi

    2006-01-01

    Research on corporate responsibility has traditionally focused on the responsibilities of companies within their corporate boundaries only. Yet this view is challenged today as more and more companies face the situation in which the environmental and social performance of their suppliers, distributors, industry or other associated partners impacts on their sales performance and brand equity. Simultaneously, policy-makers have taken up the discussion on corporate responsibility from the perspe...

  6. Corporate Responsibility

    DEFF Research Database (Denmark)

    Waddock, Sandra; Rasche, Andreas

    2015-01-01

    We define and discuss the concept of corporate responsibility. We suggest that corporate responsibility has some unique characteristics, which makes it different from earlier conceptions of corporate social responsibility. Our discussion further shows commonalities and differences between corporate...... responsibility and related concepts, such as corporate citizenship and business ethics. We also outline some ways in which corporations have implemented corporate responsibility in practice....

  7. Corporate Social Responsibility Disclosure, Environmental Performance, and Tax Aggressiveness

    Directory of Open Access Journals (Sweden)

    Dahlia Sari

    2016-08-01

    Full Text Available This study aims to examine the influence of the corporate taxpayers’ level of CSR disclosure and environmental performance on the level of tax aggressiveness. This study took a sample of non-financial companies listed on the Indonesian Stock Exchange during 2009-2012. This study shows that the corporate taxpayers’ level of CSR disclosure has significant negative effect towards the tax aggressiveness. It means the higher the level of the CSR disclosure, the lower the company’s tax aggressiveness. This study also proves that good environmental performance will strengthen the negative effect of CSR disclosure on tax aggressiveness. The assessment of environmental performance is conducted by the Ministry of Environment as independent party. It means that the higher the score of company’s environmental performance, the higher the commitment to pay taxes. This study supports the view that more socially responsible corporations are likely to be less tax aggressive.

  8. Doing Good Again? A Multilevel Institutional Perspective on Corporate Environmental Responsibility and Philanthropic Strategy

    OpenAIRE

    Liu, Wei; Wei, Qiao; Huang, Song-Qin; Tsai, Sang-Bing

    2017-01-01

    This study investigates the relationship between corporate environmental responsibility and corporate philanthropy. Using a sample of Chinese listed firms from 2008 to 2013, this paper examines the role of corporate environmental responsibility in corporate philanthropy and the moderating influence of the institutional environment using multilevel analysis. The results show that corporate eco-friendly events are positively associated with corporate philanthropic strategy to a significant degr...

  9. The relationship between Corporate Environmental Responsibility, employees’ biospheric values and pro-environmental behaviour at work

    NARCIS (Netherlands)

    Ruepert, Angela Maria; Keizer, Kees; Steg, Linda

    2017-01-01

    Many organizations strive for Corporate Environmental Responsibility (CER). This can make organizational processes and procedures more pro-environmental, but does it also promote employees’ pro-environmental behaviour? We reason that CER can encourage employees to act pro-environmentally at work by

  10. Environmental Education and Behaviour: The Case of Corporate Social-Responsibility.

    Science.gov (United States)

    Harvey, Brian

    1981-01-01

    Addresses the potential effects of environmental education on corporate behavior and social and environmental impact by examining connections between human behavior and environmental problems, the role of the modern corporation, a behavioral theory of the firm, and corporate social responsibility. (DC)

  11. Doing Good Again? A Multilevel Institutional Perspective on Corporate Environmental Responsibility and Philanthropic Strategy

    Science.gov (United States)

    Liu, Wei; Wei, Qiao; Huang, Song-Qin

    2017-01-01

    This study investigates the relationship between corporate environmental responsibility and corporate philanthropy. Using a sample of Chinese listed firms from 2008 to 2013, this paper examines the role of corporate environmental responsibility in corporate philanthropy and the moderating influence of the institutional environment using multilevel analysis. The results show that corporate eco-friendly events are positively associated with corporate philanthropic strategy to a significant degree. Provincial-level government intervention positively moderate the positive relationship between eco-friendly events and corporate philanthropy and government corruption is negatively moderate the relationship. All these results are robust according to robustness checks. These findings provide a new perspective on corporate philanthropic strategy as a means to obtain critical resources from the government in order to compensate for the loss made on environmental responsibility. Moreover, the institutional environment is proved here to play an important role in corporate philanthropic strategy. PMID:29064451

  12. Doing Good Again? A Multilevel Institutional Perspective on Corporate Environmental Responsibility and Philanthropic Strategy.

    Science.gov (United States)

    Liu, Wei; Wei, Qiao; Huang, Song-Qin; Tsai, Sang-Bing

    2017-10-24

    This study investigates the relationship between corporate environmental responsibility and corporate philanthropy. Using a sample of Chinese listed firms from 2008 to 2013, this paper examines the role of corporate environmental responsibility in corporate philanthropy and the moderating influence of the institutional environment using multilevel analysis. The results show that corporate eco-friendly events are positively associated with corporate philanthropic strategy to a significant degree. Provincial-level government intervention positively moderate the positive relationship between eco-friendly events and corporate philanthropy and government corruption is negatively moderate the relationship. All these results are robust according to robustness checks. These findings provide a new perspective on corporate philanthropic strategy as a means to obtain critical resources from the government in order to compensate for the loss made on environmental responsibility. Moreover, the institutional environment is proved here to play an important role in corporate philanthropic strategy.

  13. Doing Good Again? A Multilevel Institutional Perspective on Corporate Environmental Responsibility and Philanthropic Strategy

    Directory of Open Access Journals (Sweden)

    Wei Liu

    2017-10-01

    Full Text Available This study investigates the relationship between corporate environmental responsibility and corporate philanthropy. Using a sample of Chinese listed firms from 2008 to 2013, this paper examines the role of corporate environmental responsibility in corporate philanthropy and the moderating influence of the institutional environment using multilevel analysis. The results show that corporate eco-friendly events are positively associated with corporate philanthropic strategy to a significant degree. Provincial-level government intervention positively moderate the positive relationship between eco-friendly events and corporate philanthropy and government corruption is negatively moderate the relationship. All these results are robust according to robustness checks. These findings provide a new perspective on corporate philanthropic strategy as a means to obtain critical resources from the government in order to compensate for the loss made on environmental responsibility. Moreover, the institutional environment is proved here to play an important role in corporate philanthropic strategy.

  14. Proactive Corporate Environmental Responsibility and Financial Performance: Evidence from Chinese Energy Enterprises

    Directory of Open Access Journals (Sweden)

    Ying Jiang

    2018-03-01

    Full Text Available With increasing concerns about environmental issues and the advancement of China’s “going global” strategy, a new issue-proactive corporate social responsibility has emerged. Proactive corporate environmental responsibility refers to business actions that go beyond regulatory requirements for supporting sustainable environmental development. This study examines the role of proactive corporate environmental responsibility on corporate financial performance in the Chinese energy industry by the multi-variables regression analysis of panel data. Using data of 264 firm-year observations from 2009–2014 in the energy industry, the results showed that Proactive corporate environmental responsibility has a positive effect on corporate financial performance passing the endogeneity test. The results also demonstrate that private ownership has stronger promotion on the relationship between proactive corporate environmental responsibility and corporate financial performance. This study helps to increase the body of knowledge about proactive corporate environmental responsibility of the emerging economy, provides insights into the corporate environmental responsibility practice, and government environmental regulation and policy.

  15. Corporate Social Responsibility Disclosure, Environmental Performance, and Tax Aggressiveness

    OpenAIRE

    Dahlia Sari; Christine Tjen

    2016-01-01

    This study aims to examine the influence of the corporate taxpayers’ level of CSR disclosure and environmental performance on the level of tax aggressiveness. This study took a sample of non-financial companies listed on the Indonesian Stock Exchange during 2009-2012. This study shows that the corporate taxpayers’ level of CSR disclosure has significant negative effect towards the tax aggressiveness. It means the higher the level of the CSR disclosure, the lower the company’s tax aggressivene...

  16. CORPORATE SOCIAL AND ENVIRONMENTAL RESPONSIBILITY IN THE SERVICE SECTOR: A CASE STUDY FROM TURKEY

    OpenAIRE

    Akdemir Omur, Gokce; Ozbebek Tunc, Aysegul; Nemli Caliskan, Esra

    2012-01-01

    As the world is rapidly approaching its limits in terms of both environmental and social problems, businesses are increasingly expected to attend to issues of socially and environmentally responsible performance. In addition that demands for heightened levels of corporate social and environmental responsibility are being pressed through regulatory initiatives in many countries, corporations at the same time are realizing that being environmentally and socially responsible makes good business ...

  17. Corporate sustainability, social responsibility and environmental management : an introduction to theory and practice with case studies

    OpenAIRE

    Camilleri, Mark Anthony

    2017-01-01

    Responsible behaviours are increasingly being embedded into new business models and strategies that are designed to meet environmental, societal and governance deficits. Therefore, the notions of Corporate Sustainability, Social Responsibility and Environmental Management have become very popular among academia as corporations are moving beyond transparency, business ethics and stakeholder engagement. This book provides business students and scholars with a broad analysis on the subject ...

  18. Corporate Responsibility

    OpenAIRE

    World Bank

    2004-01-01

    Appeals to corporate responsibility often simply take for granted that businesses have ethical responsibilities that go beyond just respecting the law. This paper addresses arguments to the effect that businesses have no such responsibilities. The interesting claim is not that businesses have no ethical responsibility at all but that their primal responsibility is to increase their profits. The extent to which there is reason to take such arguments seriously delineates the limits of corporate...

  19. Corporate environmental strategy and responsiveness to external stakeholders

    NARCIS (Netherlands)

    Schrama, Geerten

    1997-01-01

    Paper to be presented at the 13th EGOS Colloquium "Organisational Responses to Radical Environmental Changes", Budapest University of Economic Sciences, Budapest, July 3-5, 1997. Sub-theme 6: Responses to the Environmental Challenge in Organisation Studies.

  20. Effectiveness Of Implementation Of Corporate Social Responsibility (CSR) In The Environmental Law Enforcement

    OpenAIRE

    Irwansyah; Gianto; Andi Syahwia

    2016-01-01

    Development in Indonesia refers to the concept of sustainable development (sustainable development ) and responsibility for the environment . Companies have a social responsibility to social and environmental consequences of environmental damage that caused . Implementation of corporate social responsibility ( Cooperate Social Responsibility ) is an important part in the framework part of the enforcement of environmental law . Implementation of CSR growing rapidly , including in Indonesia . T...

  1. Corporate Social responsibility in the petrochemical industry: Exploring current trends in social and environmental disclosure

    OpenAIRE

    Lei, Juan

    2006-01-01

    Current trends indicate that we are entering a new phase of corporate responsibility reporting that more emphasis is paid on social responsibility, but significant variation still remains in the maturity of reporting content and styles in industries, and even in the same industry. This study explores the current trend of corporate social and environmental reporting in petrochemical industry. It offers a detailed review of the development of corporate social responsibility reporting, and of th...

  2. Corporate Environmental Responsibility and Environmental Non-Governmental Organizations in China

    Directory of Open Access Journals (Sweden)

    Zhaojun Yang

    2017-09-01

    Full Text Available In China, environmental non-governmental organizations (ENGOs play an important supervisory role to address ecological issues together with government regulation and enterprise implementation. This study examines the effect of ENGO presence on corporate environmental responsibility (CER performance, along with internal factors as covariate variables. With a sample of 677 enterprises, it operationalizes the independent variable in terms of the number of ENGOs within certain distances from each enterprise, and the dependent variable based on the corporate social responsibility report using the specific criteria in the Global Reporting Initiative (GRI sustainability reporting guidelines. The results of Tobit regression analyses indicate that ENGO presence is conducive to CER performance, and asset size, power concentration, and industry type also make differences. The findings suggest that ENGOs are helpful in solving environment issues by bridging the gap between private and public sectors. Theoretical and practical implications are discussed.

  3. Extended Producer Responsibility and corporate performance: Effects of environmental regulation and environmental strategy.

    Science.gov (United States)

    Peng, Benhong; Tu, Yu; Elahi, Ehsan; Wei, Guo

    2018-07-15

    While contemporary manufacturing technologies stimulate the industrial revolution and promote the rapidly changing global economy, it has caused enormous environmental negative externalities and managing the industrial waste remains a primary challenge, especially for fast developing countries such as China. Though existing studies explored the influence of Extended Producer Responsibility (EPR) legislations on environmental externalities, only fewer researches aimed at policy issues. Particularly, the relationship among environmental regulations, environmental strategies and corporate performance in the EPR system has not been deeply investigated. To fill this gap, this research will focus to assess the economic aspect and environmental performance associated with the environmental regulations and strategies. For this purpose, 208 cross-sectional questionnaires were administered with three major high-pollution industries, electrical and electronic, automobile and lead-acid storage battery industries. To accomplish this study objective, we employ a two-step approach: firstly, validity tests for environmental regulation and environmental strategy along with the corporate performance are performed by the factor analysis method, and secondly, the structural equation model is utilized to test the study hypotheses. Results reveal that command and control (CAC) and market-based incentive (MBI) environmental regulations are significantly impacting on the reactive environmental strategy (RES); however, the proactive environmental strategy (PES) only has a significant relationship with MBI regulation. On the other hand, RES only has a significant relationship with the enterprises economics performance, while PES has a statistically significant relationship with both economic and environmental performance of enterprises. Therefore, the central government and its local offices are strongly urged to coordinate the industries by making, implementing and monitoring necessary and

  4. Sustainability and corporate environmental focus

    DEFF Research Database (Denmark)

    Madsen, Henning; Sinding, Knud; Ulhøi, John Parm

    1997-01-01

    has ranged widely, including different aspects of corporate environmental management, dedicated "green accounting" and "green auditing" and consumer behaviour and "green marketing". Furthermore, this growth has taken place against a background of generally increasing environmental awareness. The paper...... environmental perceptions, driving forces, and corporate responses. The final section discusses the possibility that corporate environmental management, and the many people involved in this area, are less deeply concerned with environmental imperatives than is usually expressed....

  5. Environmental Protection Theme at Discourses of Corporative Social Responsibility

    Directory of Open Access Journals (Sweden)

    Alfredo Rodrigues Leite da Silva

    2009-01-01

    Full Text Available This paper views and discusses discourses on social responsibility in organizations and their use of the environmental theme. We suppose that strategies are used to disseminate some discourses concerning these matters. The ambiguities of themes within organizations point to a fragmented discourse (Fineman, 1996, revealing practices of openness and dissimulation. The theoretical discussion starts with the theme of social responsibility, confronting it with an environmental theme and discusses discourses with ambiguities of organizational practice stemming from two themes. At the end, a case study of Antena completes the discussion. Data was collected with documental research and semi-structured interviews. We made use of Discourse Analysis methodology (Fiorin, 1989. In conclusion, the concern with social responsibility and its environmental thematic lie within the organization. It is found in the discourse and actions at a high administration level including managers and a high number of technical workers. The silence about the limits of this responsibility is fulfilled by a technical workers group that reveals dissimulation when openness menaces some objectives.

  6. Corporate Social Responsibility and Environmentally Sound Technology in Endogenous Firm Growth

    Directory of Open Access Journals (Sweden)

    Angela C. Chao

    2017-02-01

    Full Text Available We have entered the “New Normal” economy, with more emphasis on economic growth driven by innovation than resource. This paper investigates the impacts of firms considering corporate social responsibility and environmentally sound technology by building a three-stage Cournot competition model with asymmetric cost. The sustainable development of economic and endogenous firm growth achieves the win–win result in the theoretical model. Using data from 31 firms in China, this paper empirically researches on the relationships among corporate social responsibility, environmentally sound technology and firm endogenous growth. The results show that: (1 Marginal cost decreased with the increase of innovation, as well as getting government research and development subsidy, which has a positive effect on firm growth. (2 Consumers respond positively to corporate social responsibility initiative, the reputation of the firm can be improved. At the same time, environmentally sound technology objectively reduces the marginal cost of competitors because of the technology spillover. (3 Profit of a firm undertaking corporate social responsibility partly decreases, which has a negative effect on firm growth. The contradiction between corporate social responsibility and profit of firm could be adjusted, such as socially responsible investment fund hosed by institutional investors.

  7. Corporate responsibility

    DEFF Research Database (Denmark)

    Jensen, Karsten Klint

    2007-01-01

    Is it legitimate for a business to concentrate on profits under respect for the law and ethical custom? On the one hand, there seems to be good reasons for claiming that a corporation has a duty to act for the benefit of all its stakeholders. On the other hand, this seems to dissolve the notion...... of a private business; but then again, a private business would appear to be exempted from ethical responsibility. This is what Kenneth Goodpaster has called the stakeholder paradox: either we have ethics without business or we have business without ethics. Through a different route, I reach the same solution...

  8. Manager’s Dilemma: Stockholders’ and Consumers’ Responses to Corporate Environmental Efforts

    Directory of Open Access Journals (Sweden)

    Prayag Lal Yadav

    2017-06-01

    Full Text Available This study aims to reveal that different stakeholders have different environmental preferences by demonstrating the managers’ dilemma of selecting an appropriate environmental strategy to achieve firms’ corporate goals. It analyzes the effects of firms’ efforts in environmental impact through actual environmental practices and environmental considerations in environmental management on stockholders’ and consumers’ responses by using the Newsweek Green Rankings 2012 for large US-based firms. The study uses the event study methodology and the ordinary least squares multivariate regression model conditioned with relevant firm and industry-specific characteristics. The results indicate that both stockholders and consumers appreciate corporate efforts in reducing environmental damage; however, consumers exhibit a significant and negative response against firms’ environmental management efforts. The conflicting results provide valuable insights into the alignment of environmental efforts for developing core competencies that lead firms toward sustainability. Further, this research makes a valuable contribution to the existing literature and provides guidelines for the formulation of public policies that encourage corporate environmental efforts to ensure simultaneous development of business and society.

  9. Corporate social responsible costs in the environmental area

    Directory of Open Access Journals (Sweden)

    Sefa Boria-Reverter

    2013-09-01

    Full Text Available Purpose: To know how the application of environmental politicies facilitates the identification of unknown costs and their next reaction. Moreover we try to determine, if these costs have a connection with the different environmental strategies, which are used. Design/methodology/approach: An empiric study was done through a telephonic survey all over Spain in 2012. The idea was to obtain a representative sample. From 943 companies, the survey was answered by 141 of them. Findings and Originality/value: It is shown the relationship between the costs behavior, knowledge of the unknown and hidden costs with the environmental strategies. Research limitations/implications: To dispose a bigger sample, this allowed us to obtain results in relationship with sectors type and to verify the result for regions. Practical implications: The organizations can be aware of costs reaction, depending on their action in the environmental area. Originality/value: Environmental politicies in the CSR field facilitate unknown or hidden costs detection and they allow their evaluation and the decisions about them. The obtained improvements can revert to the society due to the development of environmental politicies and they offer a competitive advantage for the company.

  10. Corporate Social Responsibility Disclosure, Environmental Performance, and Tax Aggressiveness (P.93-104

    Directory of Open Access Journals (Sweden)

    Dahlia Sari

    2017-02-01

    Full Text Available This study aims to examine the influence of the corporate taxpayers’ level of CSR disclosure and environmental performance on the level of tax aggressiveness. This study took a sample of non-financial companies listed on the Indonesian Stock Exchange during 2009-2012. This study shows that the corporate taxpayers’ level of CSR disclosure has significant negative effect towards the tax aggressiveness. It means the higher the level of the CSR disclosure, the lower the company’s tax aggressiveness. This study also proves that good environmental performance will strengthen the negative effect of CSR disclosure on tax aggressiveness. The assessment of environmental performance is conducted by the Ministry of Environment as independent party. It means that the higher the score of company’s environmental performance, the higher the commitment to pay taxes. This study supports the view that more socially responsible corporations are likely to be less tax aggressive. Keywords: Corporate Social Responsibility Disclosure, Environmental Performance, Tax Aggressiveness

  11. BUILDING THE NEW DIMENSION OF STRATEGIC CORPORATE SOCIAL RESPONSIBILITY: ENVIRONMENTAL LEADERSHIP

    OpenAIRE

    Marian NASTASE; Oana - Catalina TAPURICA; Florin TACHE; Florin ANGHEL

    2010-01-01

    The paper aims to emphasize the role of environmental leadership as main option for combining the Corporate Social Responsibility (CSR) policy with the business goals and targets in order to satisfy both shareholders’ interests and social interests, in terms of profit, productivity and social awareness. Under these circumstances, the paper describes the way environmental leadership is being built and introduced in the organizational culture of a company, regardless of its size, becoming a ver...

  12. Corporate social responsibility

    Directory of Open Access Journals (Sweden)

    Arsić Zoran

    2011-01-01

    Full Text Available Corporate Social Responsibility (CSR is a concept whereby companies integrate social and environmental concerns in their business operations and in their interaction with their stakeholders on a voluntary basis. Definition emphasizes three basic characteristics of CSR. CSR is voluntary concept, it covers environmental issues and interaction with stakeholders, not only shareholders, is taken into account.

  13. Corporate Social Responsibility in Food Manufacturing Companies – Environmental Dimensions

    Directory of Open Access Journals (Sweden)

    Ľudmila Nagyová

    2016-01-01

    Full Text Available The degree of a company’s acceptance and integration of the CSR concept is directly reflected in the fundamental principles of the company. Through the environmental sustainability, a company can make a positive contribution to the society and the natural environment. Competitive and cost pressures are the key drivers of sustainable development in the industry. Today, many international food and drink companies are delivering excellent achievements. The present paper tries to highlight how much are food manufacturing companies committed to caring for the environment as a main component of their CSR strategy. In order to fulfil the defined objectives of the paper, the primary and secondary sources of information were collected and used, as well as there was used the method of interview, using a questionnaire (total number of respondents was 100 food manufacturing companies. In our research the highest percentage of large, SMC and micro companies indicated the reduction of negative operational impacts as the most important commitment of companies in relation to environment. Most large companies invest to installing pollution reducing technology to improve environmental quality (67% and utilizing more environmentally friendly raw materials (51%. These areas indicated the highest percentage as well as for SMC. In the case of large companies there are more visible movements in environmental practices than in micro and small-medium companies.

  14. Effectiveness Of Implementation Of Corporate Social Responsibility (CSR In The Environmental Law Enforcement

    Directory of Open Access Journals (Sweden)

    Irwansyah

    2016-09-01

    Full Text Available Development in Indonesia refers to the concept of sustainable development (sustainable development and responsibility for the environment . Companies have a social responsibility to social and environmental consequences of environmental damage that caused . Implementation of corporate social responsibility ( Cooperate Social Responsibility is an important part in the framework part of the enforcement of environmental law . Implementation of CSR growing rapidly , including in Indonesia . Through Law No. 40 Year 2007 regarding Limited Liability Company , specifically in Article 74, in response to the action of the business world to social and environmental causes damages to society . But in application / CSR implementation will be undertaken by the company is not maximized with implications for the enforcement of environmental law.

  15. Corporate Social Responsibility in Food Manufacturing Companies – Environmental Dimensions

    OpenAIRE

    Ľudmila Nagyová; Mária Holienčinová; Ingrida Košičiarová; Tomáš Holota

    2016-01-01

    The degree of a company’s acceptance and integration of the CSR concept is directly reflected in the fundamental principles of the company. Through the environmental sustainability, a company can make a positive contribution to the society and the natural environment. Competitive and cost pressures are the key drivers of sustainable development in the industry. Today, many international food and drink companies are delivering excellent achievements. The present paper tries to highlight how mu...

  16. Corporate Social and Environmental Responsibility in an Emerging Economy: Through the Lens of Legitimacy Theory

    Directory of Open Access Journals (Sweden)

    Asit Bhattacharyya

    2015-06-01

    Full Text Available Efforts to promote Corporate Social and Environmental Responsibility (CSER require an understanding of stakeholder attitudes toward enhanced responsibility. However, little is known about current attitudes on this subject, or the determinants of these attitudes. This study presents a survey of the attitudes of Indian managers, toward 18 social and 16 key contemporary environmental management issues. The findings indicate that respondents are concerned about a range of issues surrounding social responsibility. With respect to environmental responsibilities, Indian respondents were also strong in their support, and identified a select few issues to be more important over other environmental factors. Results indicated a positive attitude of Indian managers towards CSER. Confirmatory factor analysis (CFA confirmed three distinct social and environmental factors for the respondents and provided a model of managerial attitudes towards CSER.

  17. ALTERNATIVE MODEL FOR CORPORATE SOCIAL AND ENVIRONMENTAL RESPONSIBILITY: ACTIVE, PARTICIPATIVE, AND JUST

    Directory of Open Access Journals (Sweden)

    Arif Firmansyah

    2016-05-01

    Full Text Available In this study, will be assessed the implementation of corporate social responsibility by coal corporate to look for an alternative model of corporate social responsibility and environtment protection in the context of protecting and managing of natural resources with environmentally concept. Juridical with conceptual approach, the source analysis data technique derived from literature studies and documents. Dalam penelitian ini akan dikaji pelaksanaan tanggung jawab sosial perusahaan dan lingkungan oleh perusahaan batubara untuk kemudian mencari model alternatif tanggung jawab sosial perusahaan dan lingkungan dalam konteks perlindungan dan pengelolaan sumberdaya alam yang berwawasan lingkungan. Metode penelitian yang digunakan dalam penelitian ini adalah yuridis normatif dengan pendekatan undangundang dan pendekatan konseptual, sumber data yang digukana diperoleh dari studi kepustakaan, teknik analisa data diperoleh dari studi literatur dan dokumen.

  18. Environmental and social pressure as drivers of corporate social responsibility in a globalizing world

    DEFF Research Database (Denmark)

    Haleem, Fazli; Farooq, Sami; Boer, Harry

    2014-01-01

    Studies of drivers of corporate social responsibility (CSR) practices that also explore the influence of company size and location are rare. This paper fills this gap by showing the extent to which environmental and social pressures affect the efforts companies put into implementing internal...... and external CSR practices and how size and location affect this relationship. The paper is based on data collected in 2013 using the sixth release of the International Manufacturing Strategy Survey....

  19. Pengaruh Corporate Social Responsibility Disclosure Dan Environmental Performance Terhadap Economic Performance Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia

    OpenAIRE

    Saputri, Novitasari; Heriningsih, Sucahyo

    2012-01-01

    This research is aimed to examine effect Corporate Social Responsibility(CSR) Disclosure and EnvironmentalPerformance on Economic Performance.This research used Corporate Social Responsibility Index (CSDI) asmeasure of CSR, Proper Index as measure of Environmental Performance and Return on Equity (ROE) asmeasure of Economic Performance. The samples of this research are 11 manufactur firms listed at IndonesianStock Exchange year 2006 until 2009. The research hyphotesis were tested using mu...

  20. Can Environmental Regulations Promote Corporate Environmental Responsibility? Evidence from the Moderated Mediating Effect Model and an Empirical Study in China

    Directory of Open Access Journals (Sweden)

    Benhong Peng

    2018-02-01

    Full Text Available Based on the Stakeholder theory, a moderated mediating effect model is developed to reach the study objective, revealing an important connection that suggests environmental regulations (ERs influence corporate environmental responsibility (CER (Porter Hypothesis. In building the model, the validity of the questionnaire data was analyzed with factor analysis. By employing a two-step approach, a regression analysis is utilized to discuss the mediating effect of altruistic motivation and moderating effect of green innovation, and a structural equation model is used to explore the interactive mechanism of different variables. It is found that altruistic motivation plays a medium role in the relationship between ERs and CER, and green innovation engages a positive coordination in the relationship. The empirical study identifies factors affecting enterprises’ willingness to undertake environmental responsibility, including environment policies, corporate culture, and personal characters among others. It is also revealed that altruistic motivation is conducive to forming a community interests among enterprises and enhancing their resistance to market risks, which explains and corroborates the Stakeholder theory; and the higher the level of green innovation, the more willing enterprises are to implement environmentally friendly operations.

  1. Reconception of mandatory-based corporate social and environmental responsibility in Indonesia

    Science.gov (United States)

    Yunari, S. B.; Suhariningsih, S.; Syafa'at, R.; Sihabudin, S.

    2018-01-01

    The Legal Concept of Corporate Social and Environmental Responsibility (CSER) in Law Number 40 Year 2007 (Company Law), as set forth in the general provision Article 1 (3) of Company Law evidently is a definition (begripsbepalingen) of voluntary basis, because it comes from the concept of CSR used by western countries based on World Bank’s guidelines. Hence, it is certainly contrary to the legal concept of CSER that is perceived to be mandatory in the Company Law. Therefore, the concept of CSER as an implementation of a legal principle in a norm, so as not to cause legal issue, at the normative level as well as at implementation level, must be consistent and need reconception.The purpose of this reconception of CSER is to find a new concept of mandatory-based CSER. The methodology of research used is legal research (doctrinal research), based on secondary legal material acquired analysed presciptively by statute, conseptual and comparative approach.The research outcome is resulting in a discussion of reconception of a legal responsibility-based Corporate Social Liability (CSL) with sustainable local community empowerment oriented, so as to create legal certainty at the normative level and implementation in Indonesia.

  2. Mandatory Corporate Social and Environmental Responsibilities in the New Indonesian Limited Liability Law

    Directory of Open Access Journals (Sweden)

    Yu Un Oppusunggu

    2011-01-01

    Full Text Available On 16 August 2007 President Susilo Bambang Yudhoyono signed the Bill of Limited Liability Company, as approved by the Parliament, and consequently it became the Law No. 40 of Year 2007 regarding Limited Liability Company. The law revokes the then existing Law No. 1 of Year 1995. This law has 14 chapters and 161 articles, and introduces new provision on, inter alia, corporate social and environmental responsibilities (CSER. The legislators have specifically dedicated Chapter V and its Article 74 to this effect. CSER is defined as commitment of the Company to participate in sustainable economic development with the intention of increasing the living quality and beneficial environment for the Company itself, the surrounding communities, and public in general. This article discusses CSER as stipulated in the Law in relation the logic of a limited liability company. It analyzes the necessity of stipulating it in the Law in relation to the objective of a limited liability company.

  3. Corporate Social Responsibility Disclosure, Environmental Performance, and Tax Aggressiveness (P.93-104)

    OpenAIRE

    Dahlia Sari; Christine Tjen

    2017-01-01

    This study aims to examine the influence of the corporate taxpayers’ level of CSR disclosure and environmental performance on the level of tax aggressiveness. This study took a sample of non-financial companies listed on the Indonesian Stock Exchange during 2009-2012. This study shows that the corporate taxpayers’ level of CSR disclosure has significant negative effect towards the tax aggressiveness. It means the higher the level of the CSR disclosure, the lower the company’s tax aggressivene...

  4. Corporate Social Responsibility for Sustainability

    Directory of Open Access Journals (Sweden)

    Wojciech Przychodzeń

    2014-06-01

    Full Text Available Purpose: The purpose of this paper is to is to provide insights on implementing corporate social responsibility for sustainability (CSRS concept and show how it differs from basic corporate social responsibility (CSR. Methodology: The paper discusses major issues with references to existing literature and real business cases from S&P500 consumer discretionary sector. Findings: The main fi nding of this paper is that CSRS could provide the company with a competitive advantage as a growing number of consumers become more sustainable conscious. It could also help to overcome the increasing consumers’ skepticism towards corporate social responsibility practices. Finally, it can also be seen as a step forward in defi ning what types of corporate activities are associated with desirable social and environmental gains. Research limitations: Our sample was restricted to the U.S. fi rms from the consumer discretionary sector. Therefore, conclusions should not be generalized to other markets. Our study is based on the analysis of environmental and social responsibility statements and assumes that they accurately represent corporate commitment in majority of the cases. Practical implications: CSRS offers corporations the opportunity to use their unique skills, culture, values, resources, and management capabilities to lead social progress by making sustainability part of its internal corporate logic. Originality: The paper raises the importance of the different conditions necessary for making sustainable development concept an important part of corporate strategy.

  5. Female Directors and Corporate Social Responsibility: Evidence from the Environmental Investment of Chinese Listed Companies

    Directory of Open Access Journals (Sweden)

    Feng Wei

    2017-12-01

    Full Text Available Taking Chinese listed companies in 2008–2015 as the sample, in this paper we test in detail the impact of female directors on corporate environmental investments. Furthermore, we study the impact of female directors on environmental investment in enterprises with different types of ownership and industry attributes. Empirical studies show that when there are only 1 or 2 female directors on the board, no significant impact on the scale of corporate environmental investment can be seen. However, when the number reaches at least 3, female directors have a significantly positive impact on the scale of corporate environmental investment. This confirms critical-mass theory; meanwhile, we find that the empirical results do not indicate any significant correlation when the variable of female directors is measured by the proportion of female directors and the Blau index of gender balance. Further analysis suggests that in state-owned enterprises and enterprises from heavily-polluting industries, the above findings remain true, while in non-state-owned enterprises and enterprises from non-heavily-polluting industries, the above findings prove false, i.e., that the impact of female directors on corporate environmental investment is not significant. The conclusion demonstrates that the impact of female directors on environmental investment varies in enterprises with different types of ownership and industry attributes.

  6. Corporate environmentalism and sustainable development

    International Nuclear Information System (INIS)

    Aslam, A.I.

    2005-01-01

    For generations environmental degradation was considered as a normal course and by-product of business activity but this has gradually changed during the last thirty years as environment has gradually move up on the international agenda forcing corporations to take the environment seriously. The last thirty years witnessed environmental laws becoming stringent and enforcement more rigorous, transformation in business models and operating procedures for the protection of the environment, as well as a gradual increase in influence of environmentalists and environmental pressure groups in decision making processes. The paper describes how businesses during the last 30 years changed their operating strategies from emphasis on pure financials to triple bottom line for addressing sustainability issues and in doing so positioned their brands and products as environmentally friendly. The paper explores major drivers and factors like environmental protection mechanism and regimes, pressure from stake holders and corporate social responsibility behind this change. It then establishes a link between regulatory requirements and current practices on environmental disclosures especially in financial statements and environmental reports. The paper also highlights shortcomings in business models as well as accounting standards and explains how those shortcomings have contributed to environmental degradation. (author)

  7. Corporate Social Responsibility

    DEFF Research Database (Denmark)

    Kampf, Constance

    2007-01-01

    Understanding Corporate Social Responsibility (CSR) as having explicit policies and implicit norms situated in cultural systems highlights the connections between institutional and cultural structures of nation states and business' commitment to CSR as reflected in the strategies used to communic......Understanding Corporate Social Responsibility (CSR) as having explicit policies and implicit norms situated in cultural systems highlights the connections between institutional and cultural structures of nation states and business' commitment to CSR as reflected in the strategies used...

  8. Social responsibility of corporations

    Directory of Open Access Journals (Sweden)

    Babić Jovan

    2007-01-01

    Full Text Available The issue at stake in the article is corporate social responsibility. There are two rival theories regarding this issue. According to the classical theory managers are responsible to owners (stockholders and their obligation is to pursue the goal of maximizing the profit. According to the other, stakeholder theory, the interests of all corporate stakeholders, all those affected by business, not only stockholders, must be taken in consideration. In the paper these two theories are subject of thorough ethical analysis.

  9. THE POSITION OF STATE RESPONSIBILITY FOR ENVIRONMENTAL POLLUTION BY CORPORATE : The Legal Studies of Implementation Paradigm Polluter Pay Principle in Environmental Law Enforcement in Indonesia

    Directory of Open Access Journals (Sweden)

    Maret Priyanta

    2016-12-01

    Full Text Available The development activities is one of the government's efforts in order to realize a fairness and prosperous for the society. The natural resources management through the business activities carried out by the corporation, became one of the important factors in the success of national development. One of the impacts of development activities on the environment is the environmental pollution because of the utilization of natural resources. The pollution has caused a decrease in the quality of human life and other living creatures. Differences paradigm or way people view the polluter pays principle and the position of the responsibility of States to discredit the corporation still there is a difference of view and understanding. It is see from the practice of application of the Social and Environmental Responsibility (TJSL, which seems to have been removing corporate responsibility and involvement allocationof State budget revenue and expenditure of the State to penangulangan pollution, which performed by the corporation. This has led to uncertainty in the law enforcement environment in Indonesia. This study aimed to describe the problem from the legal aspect and theory in relation to the position of state responsibility and corporate environmental pollution in the environmental legal system. This study uses normative juridical approach, through the method of approach to legislation, the conceptual approach, and an analytical approach. The scope of this normative juridical research includes the study of the principles and theory of law. Paradigm reform of the principles of pollution should be change or reform based on theory of law, whereby the position and extent of responsibility of states and corporations definitely be regulated in the Indonesia environmental legal system.

  10. Corporate environmental responsiveness strategies and competitiveness in the North American oil and gas industry

    Energy Technology Data Exchange (ETDEWEB)

    Sharma, S.

    1996-12-31

    An exploratory study was conducted in the Canadian oil and gas industries to build a perspective on the environmental responsive strategies employed by the industry. Based on this study and a detailed review of the literature, hypotheses were formulated regarding organizational determinants of environmental responsiveness strategies and the impact of these strategies on firm performance. The hypotheses were tested through a questionnaire-based comparative survey of multiple informants in the Canadian and U.S. oil and gas industries. Results revealed that environmental responsiveness was influenced by management interpretation of environmental issues as threats or opportunities. Other significant factors noted were company size and resources, and collaborative problem-solving relationships with stockholders seen as spokespersons for the natural environment. Managerial interpretations of environmental issues appeared to be affected by leadership styles, organization design factors such as managerial discretion in decisions on the business/ natural environment interface, and the use of environmental performance indicators in employee control systems. refs., figs.

  11. Corporate environmental responsiveness strategies and competitiveness in the North American oil and gas industry

    International Nuclear Information System (INIS)

    Sharma, S.

    1996-01-01

    An exploratory study was conducted in the Canadian oil and gas industries to build a perspective on the environmental responsive strategies employed by the industry. Based on this study and a detailed review of the literature, hypotheses were formulated regarding organizational determinants of environmental responsiveness strategies and the impact of these strategies on firm performance. The hypotheses were tested through a questionnaire-based comparative survey of multiple informants in the Canadian and U.S. oil and gas industries. Results revealed that environmental responsiveness was influenced by management interpretation of environmental issues as threats or opportunities. Other significant factors noted were company size and resources, and collaborative problem-solving relationships with stockholders seen as spokespersons for the natural environment. Managerial interpretations of environmental issues appeared to be affected by leadership styles, organization design factors such as managerial discretion in decisions on the business/ natural environment interface, and the use of environmental performance indicators in employee control systems. refs., figs

  12. 36 CFR 907.4 - Designation of responsible Corporation official.

    Science.gov (United States)

    2010-07-01

    ... Corporation official. 907.4 Section 907.4 Parks, Forests, and Public Property PENNSYLVANIA AVENUE DEVELOPMENT CORPORATION ENVIRONMENTAL QUALITY § 907.4 Designation of responsible Corporation official. The Development Director is the Corporation official responsible for implementation and operation of the Corporation's...

  13. Iranian Corporations and Corporate Social Responsibility

    Directory of Open Access Journals (Sweden)

    Hadi Chapardar

    2011-10-01

    Full Text Available Comparative studies have demonstrated that the themes for corporate social responsibility (CSR initiatives are different among nations and geographic regions based on their cultural, political, legal, social, and economic contexts. In this research, which was conducted on 56 corporations from IMI100 (100 Iranian companies with highest annual sales, ranked by Industrial Management Institute or IMI, CSR themes in priority have been identified. Data collected from a semistructured questionnaire and some complementary interviews were analyzed against the results of a reference study over 100 companies from developed countries. The resulted themes, some of which may have several subthemes, were developed in three economic, environmental, and social categories. Beside these qualitative findings, two indices are constructed for indicating the “importance” of and “contribution” to each theme. The results and discussions are supposed to help business leaders, international companies inside Iran, governmental authorities, and researchers to improve CSR discussions and practices in the country where CSR undergoes a less structured platform.

  14. Corporate Social Responsibility

    DEFF Research Database (Denmark)

    Liempd, Dennis van; Warming-Rasmussen, Bent; Abild-Nielsen, Jens

    2007-01-01

    Målet med denne artikel er at klargøre, at der findes forskellige teoretiske tilgange til ansvarlig leverandørstyring og Corporate Social Responsibility (i det følgende kaldt CSR). Endvidere er det målet at belyse, at området er i kraftig udvikling og forventes at få øget betydning for revisor i...... ansvarlig leverandørstyring og CSR. I artiklen konkluderes følgende: - at udviklingen i Corporate Social Responsibility indikerer, at etik er den mest betydende faktor (driver); (jf. afsnit 1)- at etik som primær driver vil betyde, at virksomheden vil gå ud over lovens minimumkrav, og stræbe efter de...

  15. Realizing Corporate Responsibility

    DEFF Research Database (Denmark)

    Girschik, Verena

    and practices at the nascent stages of institutional change. To address this question, the dissertation develops a micro-sociological approach to institutional change that brings to light how actors struggle over meaning in power relations by focusing on processes of positioning and framing. The three articles...... in this dissertation unfold distinct yet interdependent processes of positioning and framing that constitute new ways of performing and understanding corporate responsibility....

  16. Strategic Corporate Social Responsibility

    OpenAIRE

    Planer-Friedrich, Lisa; Sahm, Marco

    2017-01-01

    We examine the strategic use of Corporate Social Responsibility (CSR) in imperfectly competitive markets. The level of CSR determines the weight a firm puts on consumer surplus in its objective function before it decides upon supply. First, we consider symmetric Cournot competition and show that the endogenous level of CSR is positive for any given number of firms. However, positive CSR levels imply smaller equilibrium profits. Second, we find that an incumbent monopolist can use CSR as an en...

  17. CORPORATE SOCIAL RESPONSIBILITY: A CONCEPTUAL OVERVIEW

    OpenAIRE

    Ozan Büyükyılmaz; Yahya Fidan

    2016-01-01

    Corporate social responsibility includes the activities performed by enterprises that going beyond the legitimate expectations and carried out on a voluntary basis to improve the social and environmental well-being. In this study, the concept of corporate social responsibility is examined within the frame of definition and content, social responsibility theories, causes that enterprises are moving to social responsibility activities and the scope of social responsibility. It is intended to...

  18. Corporate Social Responsibility Agreements Model for Community ...

    African Journals Online (AJOL)

    Michael

    2016-06-01

    Jun 1, 2016 ... aspect of Corporate Social Responsibility (CSR), to the extent that often .... intentions and implemented some community development projects, the .... Environmental Protection Agency, Police and civil society to solicit their ...

  19. Corporate environmental management

    DEFF Research Database (Denmark)

    Madsen, Henning; Ulhøi, John Parm

    With increasing population and economic growth and related demand for energy and natural resources as well, pollution, waste production and environmental sustainability have become issues of uttermost importance. For quite some time self-regulation, i.e. voluntary implementation of environmental......: how does industry respond to the environmental challenge? The paper concludes that despite the apparent attractiveness of self-regulation in industry, voluntary options tend not to be widely adopted thus pointing to a continued strong need for an effective regulation of industry’s environmental...

  20. Corporate social responsibility audit: Theoretical aspects

    Directory of Open Access Journals (Sweden)

    Artem Koldovskyi

    2015-08-01

    Full Text Available This paper puts a conceptual framework to outline research for corporate social responsibility (CSR audit based on the analysis of current CRS literature and audit models as implementation of CSR. It is intended to make clear the phenomena about the relationship between audit, implementation of business ethics principles and corporate governance. However, most studies do not take into account modify CSR audit. This paper reports part of a research we carried out on the theoretical interpretation of the corporate social responsibility audit. This paper examines the corporate social responsibility audit as a composition of four categories - management system audits, on-site audits, verbal probability expressions (VPE audits and technology audits. The paper concludes suggests to systematize multiple audits so that they can be conduct in three types of audits - environmental management audits covering in-house companies, environmental technology audits of products, and environmental audits of sites, including non-manufacturing sites and non-consolidated subsidiaries.

  1. Network Culture, Performance & Corporate Responsibility

    OpenAIRE

    Silvio M. Brondoni

    2003-01-01

    The growth and sustainability of free market economies highlights the need to define rules more suited to the current condition of market globalisation and also encourages firms to adopt more transparent and accountable corporate responsibility (and corporate social responsibility, namely the relationship between the company, environment and social setting). From a managerial perspective, corporate responsibility is linked to ensure the lasting pursuit of the company mission, seeking increasi...

  2. Corporate social responsibility in Ukraine

    OpenAIRE

    Polyakova, E.

    2013-01-01

    In the article are considered essence of corporate social responsibility and terms necessary for realization of social activity management subjects. Hikes over are brought to realization of corporate social responsibility, meaningfulness of large and middle business is certain in becoming of social responsibility of enterprises. It is set that exactly midsize business must come forward as a main motor of economic development of Ukraine. Becoming features and modern state of corporate social r...

  3. Corporate Social-Environmental Responsibility as an Attraction and Retention Factor for Young Professionals

    Directory of Open Access Journals (Sweden)

    Marcos Cohen

    2017-01-01

    Full Text Available This research investigates if company social-environmental responsibility (SER is an attraction and retention factor for young professionals in two studies. The first study, an experiment, investigates whether such practices influence the attraction exerted by the company as a prospect employer among undergraduate students, considering different wage and professional development conditions. The second study, a survey, investigates the impact of company SER on voluntary turnover among trainees, controlling for individual differences and satisfaction with income, growth and interests. The results suggest that SER is an important element in the attractiveness exercised by companies as they recruit young professionals, and in the retention of trainees, since it is statistically associated with the likelihood of them leaving their companies after disputed selection processes and expensive training programs.

  4. Corporate responses to stakeholder activism

    DEFF Research Database (Denmark)

    Uldam, Julie; Krause Hansen, Hans

    2017-01-01

    Corporations are increasingly expected to act responsibly. The purpose of this paper is to examine two types of corporate responses to these expectations: overt and covert responses. Specifically, it examines oil companies’ involvement in multi-stakeholder initiatives and sponsorships (overt...

  5. Corporate Sustainability Management and Environmental Ethics

    DEFF Research Database (Denmark)

    Schuler, Douglas; Rasche, Andreas; Etzion, Dror

    2017-01-01

    This article reviews four key orientations in environmental ethics that range from an instrumental understanding of sustainability to one that acknowledges the intrinsic value of sustainable behavior (i.e., sustainable resource use, conservation and preservation, rights-based perspectives, and deep...... ecology). It then shows that the current scholarly discourse around corporate sustainability management—as reflected in environment management (EM), corporate social responsibility (CSR), and corporate political activity (CPA)—mostly favors an instrumental perspective on sustainability. Sustainable...... business practices are viewed as anthropocentric and are conceptualized as a means to achieve competitive advantage. Based on these observations, we speculate about what corporate sustainability management might look like if it applied ethical orientations that emphasize the intrinsic value of nature...

  6. Economics, Corporate Sustainability and Social Responsibility

    OpenAIRE

    Tisdell, Clement A.

    2008-01-01

    It is often argued that corporate sustainability requires a corporation to make a profit, to act in a socially responsible manner and to engage in policies that are environmentally sustainable. This is sometimes called the corporation’s triple bottom line. In this paper it is argued that in practice profitability or more general maintaining economic variability constitutes a corporation’s bottom line and that it is limited by this consideration in showing social responsibility and in acting w...

  7. Corporate Social Responsibility of Multinational Oil Corporations to ...

    African Journals Online (AJOL)

    Corporate Social Responsibility of Multinational Oil Corporations to Host ... Exxon Mobil and Elf oil Nigeria Limited within their corporate-community relations strategy in the ... The paper concludes by exploring the implications for partnerships' ...

  8. Corporate social responsibility in hospitality

    Directory of Open Access Journals (Sweden)

    Snježana Gagić

    2016-01-01

    Full Text Available Responsible management of global hospitality companies increasingly recognizes how important are concerns about the society, the environment as well as all stakeholders in maintaining a good market position. In Serbia, the concept of corporate social responsibility is relatively unknown and insufficiently researched in all business areas, especially in the hospitality industry where small businesses are dominated. The papers task is to present particular activities that demonstrate social responsibility to employees, customers-guests, local communities as well as the environment. The paper aims to highlight the benefits of adopting the principles of corporate social responsibility and innovation applied in catering enterprises as an example of good corporate social responsibility practices.

  9. Corporate Social Responsibility In Turkey: An Analysis Through Web Sites

    Directory of Open Access Journals (Sweden)

    Burcu EKER AKGÖZ

    2016-06-01

    Full Text Available In today’s business environment, there is no chance for a corporation to be succeeded simply by doing profit oriented business. Corporations are the living entities along with their stakeholders therefore corporations are expected to be responsive on the cultural, environmental and economic issues of society. Socially responsible programs that corporations execute would contribute the corporate image and reputation. Furthermore, these programs benefit both corporations and society. The aim of this study is to examine the presence and organization of information on corporate responsibility present on the corporate web sites of companies which are in the Capital top 500 list. We will choose the top 100 companies on the top 500 list. By using content analysis, identified corporate responsibility issues will be analyzed. In this study, the information given in the web sites of these top 100 companies will be analyzed. We will be examining how the information is organized, presented, and related to the corporate responsibilities.

  10. Corporate Sustainable Development Assessment Base on the Corporate Social Responsibility

    OpenAIRE

    Sun Mei; Nagata Katsuya; Onoda Hiroshi

    2011-01-01

    With the resource exhaustion, bad affections of human activities and the awakening of the human rights, the corporate social responsibility became popular corporate strategy achieving sustainable development of both corporation and society. The issue of Guideline of Chinese Corporate Social Responsibility Report promotes greatly corporation to take social responsibility. This paper built the index system according to this guideline and takes the textile industry as an exa...

  11. Enviromental responsability and corporate social responsability

    Directory of Open Access Journals (Sweden)

    Jesús Marí Farinós

    2015-12-01

    Full Text Available The environmental management of companies and organizations in general is going to be internalized in the operation and management structures, linking conceptual and chronologically to improve corporate reputation, management excellence, knowledge and innovation. Embracing, undoubtedly too, with the assumption of an ethical commitment of the company to society: environmental sustainability and generational solidarity in the transmission of culture and values of that nature. The existing need to know the potential impact of business operations on society and the environment results in the appearance of a document, which may well be called a Sustainability Report or Social Balance, which is compiled from a series social indicators, which are the instruments responsible to reflect the value of the shares held by the company in social and environmental fields.

  12. Corporate Social Responsibility in the Hospitality Sector

    Directory of Open Access Journals (Sweden)

    Manisha Singal

    2017-02-01

    Full Text Available With its large footprint in terms of employment and consumption of natural resources, the hospitality is often at the forefront of social responsibility practices. From environmental to social causes, brands must make sure that their corporate social responsibility practices are both genuine and align with business strategy.

  13. Corporate Social Responsibility and Corporate Financial Performance: Evidence from Korea

    OpenAIRE

    Choi, Jong-Seo; Kwak, Young-Min; Choe, Chongwoo

    2010-01-01

    This paper studies the empirical relation between corporate social responsibility (CSR) and corporate financial performance in Korea using a sample of 1122 firm-years during 2002-2008. We measure corporate social responsibility by both an equal-weighted CSR index and a stakeholder-weighted CSR index suggested by Akpinar et al. (2008). Corporate financial performance is measured by ROE, ROA and Tobin’s Q. We find a positive and significant relation between corporate financial performance and t...

  14. Promoting Environmental Citizenship and Corporate Social Responsibility through a School/Industry/University Partnership

    Science.gov (United States)

    Gebbels, Susan; Evans, Stewart M.; Delany, Jane E.

    2011-01-01

    A partnership was formed between King Edward VI School Morpeth (UK) and the pharmaceutical company Merck, Sharp and Dohme within the programme of "Joint Responsibility" operated by the Dove Marine Laboratory (Newcastle University, UK). Pupils surveyed an ecologically important coastal area in northeast England and made 15 recommendations…

  15. CORPORATE ENVIRONMENTAL RESPONSIBILITY (CSR: A CASE STUDY OF A SEGMENT MICRO-ENTERPRISE TEXTILE/CLOTHING

    Directory of Open Access Journals (Sweden)

    Taiza Rita Bertoldi Buzatto

    2013-09-01

    Full Text Available The objective of this present study is check if the concepts and practices of sustainability in a shared micro textile/clothing incorporate the three dimensions (economic, social and environmental proposed by Elkington (1997. The research is qualitative in nature and structure by means of a single case study. The multiple sources of evidence were: content analysis of the company's website, interviews (with management and employees of the operational area and direct observation. From the information obtained, it was possible to do triangulation of data and infer that the company has no defined concepts and practices of sustainability. Moreover, it might be found that it faces some barriers that hinder the promotion of sustainable development in its entirety, as the lack of knowledge (design and sustainable practices, lack of strategic planning and business management.

  16. Social and Environmental Issues in Corporative Management: A Romanian Story

    Directory of Open Access Journals (Sweden)

    Cornelia DASCĂLU

    2011-12-01

    Full Text Available The complex process of monitoring entities environmental impact entails ability, respect for the environment and reduction of the ecological footprint. This research defines Romanian trends as regards the effects and actions to adapt to climate change and characterizes corporate management in terms of compliance with environmental management systems requirements. The main objective is to assess the current state of environmental management implementation and identifies relevant social and environmental issues that companies use to include in corporate management. The current agenda would allow developing a framework for environmental management implementation in Romanian entities, in order to assume the corporate social responsibility.

  17. Transnational politics and translocal governance: The politics of corporate responsibility

    OpenAIRE

    Banerjee, S. B.

    2017-01-01

    In this article, I provide a critical analysis of the politics of corporate social responsibility. I argue that corporate social responsibility is a strategy that enables multinational corporations to exercise power in the global political economy. Using the global extractive industries as a context, I focus on conflicts between communities, the state and multinational corporations that arise owing to the negative social and environmental impacts of mining and extraction. In particular, I ana...

  18. Companies and environmental management in the social corporative responsibility framework; Empresas y gestion ambiental en el marco de la responsabilidad social corporative

    Energy Technology Data Exchange (ETDEWEB)

    Duran Romero, G.

    2009-07-01

    With the aim of reaching a sustainable path, companies have adopted initiatives in order to get other objectives not only economics but also ecological and social ones. These are inherent values to its management and are part of the corporate social responsibility. In this global, opened and sustainable context the firms play an important role encouraging social goals. This implies to change towards a more sustainable consumption and production pattern, establish new policies and to innovate for obtaining not only more profits but to improve the quality of life. (Author) 54 refs.

  19. Corporate social responsibility in Islam

    OpenAIRE

    Elasrag, Hussein

    2015-01-01

    The aim of this study is to review the Islamic principles of CSR, and the definition of a structured social corporate responsibility (CSR), and based on this responsibility. And provide a practical through the international financial institutions that can implement CSR policies framework. This study provides the basis of social responsibilities that apply to those derived from divine sources of international financial institutions.

  20. Corporate Social Responsibility and Shareholder Proposals

    NARCIS (Netherlands)

    Eding, Erwin; Scholtens, Bert

    2017-01-01

    We study how corporate social responsibility relates to investors, firms, and shareholder proposals. We examine shareholder proposals on environmental, social, and governance issues at the annual general meeting of shareholders with US Fortune 250 firms during 2011-2014. We find that the probability

  1. Corporate Social Responsibility and Shareholder Proposals

    NARCIS (Netherlands)

    Eding, Erwin; Scholtens, Bert

    We study how corporate social responsibility relates to investors, firms, and shareholder proposals. We examine shareholder proposals on environmental, social, and governance issues at the annual general meeting of shareholders with US Fortune 250 firms during 2011-2014. We find that the probability

  2. Corporate Social Responsibility in Afghanistan

    DEFF Research Database (Denmark)

    Azizi, Sameer

    This doctoral dissertation examines the business-development relations in Afghanistan by focusing on Corporate Social Responsibility (CSR) and other related practices from corporations in the Afghan mobile telecommunications industry. More concretely, the study aims to explore the characteristics...... provides a relevant empirical focus that can enrich the theoretical debates about CSR in developing countries. The study thereby stresses on the importance of context, and integrates both the societal and corporate dimensions to study CSR by corporations in the Afghan mobile telecommunications industry...... and drivers of the various CSR practices in the Afghan mobile telecommunications industry in order to critically assess the relationship between CSR and development in such context. The thesis highlights that the national context of Afghanistan in combination with the global mobile telecommunications industry...

  3. Corporate Governance & Social Responsibility: : Challenges Regarding Accountability

    NARCIS (Netherlands)

    drs. Ewoud Jansen

    2012-01-01

    Corporate Social Responsibility affects Corporate Governance as it stretches the accountability of companies beyond its traditional boundaries. This however may conflict with the corporate objective of maximizing stockholder wealth. The paper provides an overview of various academic theories and

  4. The environmental education program and the corporative social responsibility: a case study of the Nuclear Fuel Factory (FCN) in Resende/RJ

    International Nuclear Information System (INIS)

    Ribeiro, Adriana A.A.; Silva, Ana Cristina L.; Pires, Flávia Cristina A.C.

    2017-01-01

    The Environmental Education Program (Programa de Educação Ambiental - PEA) of the Nuclear Fuel Factory (Fábrica de Combustível Nuclear - FCN) started in 2014 as part of the condition imposed by the Brazilian Environmental Regulatory Authority (IBAMA) for environmental licensing. The PEA for the local community aims to clarify the population about issues involving the company's activities and address potential environmental impacts that these activities may cause. The PEA for workers (PEAT) aims to promote environmental awareness, encourage good environmental practices and reinforce the importance of safety at work. By enlisting the participation of the employees and the local population, the study allowed the identification of the main issues of environmental aspects. Based on such research, the PEA prioritized the activities carried out at FCN and considered the following topics: environmental impacts, natural resources, waste generation, biodiversity, public policies, job generation and increase of real income and conservation units. The aim of this work is to share strategies and participative methodology as well as the achievements. In the context of the Corporative Social Responsibility, the implementation of the PEA is part of the company policy in accordance with its code of the ethics to support corporative programs with special focus on environmental preservation and the appreciation of the human being, besides providing transparent and true information to internal and external publics. The results in 2015 and 2016 demonstrated a participative management between the FCN and the local population in the districts of Areias/SP, Itatiaia/RJ and Resende/RJ. Besides that, the PEA enables to strengthen the corporative relations, to maintain a dialogue with the local community and to spread out the knowledge about nuclear technology. (author)

  5. The environmental education program and the corporative social responsibility: a case study of the Nuclear Fuel Factory (FCN) in Resende/RJ

    Energy Technology Data Exchange (ETDEWEB)

    Ribeiro, Adriana A.A.; Silva, Ana Cristina L.; Pires, Flávia Cristina A.C., E-mail: adriana@inb.gov.br, E-mail: anaclsilva@inb.gov.br, E-mail: flaviapires@inb.gov.br [Indústrias Nucleares do Brasil (INB), Resende, RJ (Brazil)

    2017-07-01

    The Environmental Education Program (Programa de Educação Ambiental - PEA) of the Nuclear Fuel Factory (Fábrica de Combustível Nuclear - FCN) started in 2014 as part of the condition imposed by the Brazilian Environmental Regulatory Authority (IBAMA) for environmental licensing. The PEA for the local community aims to clarify the population about issues involving the company's activities and address potential environmental impacts that these activities may cause. The PEA for workers (PEAT) aims to promote environmental awareness, encourage good environmental practices and reinforce the importance of safety at work. By enlisting the participation of the employees and the local population, the study allowed the identification of the main issues of environmental aspects. Based on such research, the PEA prioritized the activities carried out at FCN and considered the following topics: environmental impacts, natural resources, waste generation, biodiversity, public policies, job generation and increase of real income and conservation units. The aim of this work is to share strategies and participative methodology as well as the achievements. In the context of the Corporative Social Responsibility, the implementation of the PEA is part of the company policy in accordance with its code of the ethics to support corporative programs with special focus on environmental preservation and the appreciation of the human being, besides providing transparent and true information to internal and external publics. The results in 2015 and 2016 demonstrated a participative management between the FCN and the local population in the districts of Areias/SP, Itatiaia/RJ and Resende/RJ. Besides that, the PEA enables to strengthen the corporative relations, to maintain a dialogue with the local community and to spread out the knowledge about nuclear technology. (author)

  6. Corporate Social Responsibility

    African Journals Online (AJOL)

    business ethics as a way to mitigate the destructive commercial practices ... to areas where environmental and human security issues are intimately linked ... new ethical initiatives, questions arose surrounding the delegation of CSR innovation ...

  7. Corporations as social contractors : a study on corporate social responsibility

    OpenAIRE

    Kalstad, Marius Aas

    2007-01-01

    This thesis takes up the issue of the role of business in today s society, in the form of Corporate Social Responsibility (CSR). The research question is: Do corporations/does business have responsibilities beyond maximising profit for owners? Social contract theory, as presented by Hobbes and Locke, is used to morally justify a corporate responsibility that goes beyond the traditional business responsibility of maximising profit for stolckholders. Further, the stakeholder model is proscribed...

  8. Corporate liability for environmental harm

    OpenAIRE

    Perry-Kessaris, Amanda

    2010-01-01

    Book synopsis; This wide-ranging and comprehensive Handbook examines recent developments in international environmental law (IEL) and the crossover effects of this expansion on other areas of public law, such as trade law and law of the sea. The contributors offer analysis on foundational issues in IEL, such as responsibility for environmental damage, sustainable development and the precautionary principle, alongside studies in topical subject areas like marine protection and the law of inter...

  9. The integration of corporate governance in corporate social responsibility disclosures

    NARCIS (Netherlands)

    Kolk, A.; Pinkse, J.

    2010-01-01

    In recent years, not only has attention to corporate governance increased but also the notion has broadened considerably, and started to cover some aspects traditionally seen as being part of corporate social responsibility (CSR). CSR, corporate governance and their interlink seem particularly

  10. Corporate sustainability: environmental, social, economic and corporate performance

    Directory of Open Access Journals (Sweden)

    Alena Kocmanová

    2011-01-01

    Full Text Available The article deals with corporate sustainability and environmental and social issues of the integration of corporate performance measurement that may lead to sustainable economic success. Sustainability is a strategy of the process of sustainable development. Sustainability of businesses and sustainable performance can be defined as an integration of environmental, social and economic performance. First and foremost, businesses will want to know what indicators can be used to measure environmental, social and economic performance. What is the mutual relationship between environmental, social and economic performance? How can firms arrive at a comprehensive assessment of their performance in relation to sustainability? The aim of this paper is to analyze corporate environmental, social and economic performance and to analyze their mutual relationships. The final part of the article is an assessment of the contemporary situation and draft Key Performance Indicators (KPI for assessment of corporate sustainability that will be the subject of further research in a selected NACE-CZ sector and in accordance with Corporate Sustainability Reporting. KPI provide businesses with a means of measuring progress toward achieving objectives.

  11. Social responsibility: a double corporative strategy?

    Directory of Open Access Journals (Sweden)

    Raquel da Silva Pereira

    2007-12-01

    Full Text Available This study, eminently theoretical and based on specific literature review, presents a brief historical approach on the corporative social responsibility, besides offering an updated view of the main norms, existing certifications and awardings in the area, searching, in a wider context, to understand both the original strategical meaning of these actions and this new clipping of observation and analysis, which points to a new niche market, with the trading of products and services that aim to support the companies in the socio-environmental issues. Would this new market assumed the corporative strategy condition?

  12. The path to corporate responsibility.

    Science.gov (United States)

    Zadek, Simon

    2004-12-01

    Nike's tagline,"Just do it," is an inspirational call to action for the millions who wear the company's athletic gear. But in terms of corporate responsibility, Nike didn't always follow its own advice. In the 1990s, protesters railed against sweatshop conditions at some of its overseas suppliers and made Nike the global poster child for corporate ethical fecklessness. The intense pressure that activists exerted on the athletic apparel giant forced it to take a long, hard look at corporate responsibility--sooner than it might have otherwise. In this article, Simon Zadek, CEO of the UK-based institute AccountAbility, describes the bumpy route Nike has traveled to get to a better ethical place, one that cultivates and champions responsible business practices. Organizations learn in unique ways, Zadek contends, but they inevitably pass through five stages of corporate responsibility, from defensive ("It's not our fault") to compliance ("We'll do only what we have to") to managerial ("It's the business") to strategic ("It gives us a competitive edge") and, finally, to civil ("We need to make sure everybody does it"). He details Nike's arduous trek through these stages-from the company's initial defensive stance, when accusations about working conditions arose, all the way to its engagement today in the international debate about business's role in society and in public policy. As he outlines this evolution, Zadek offers valuable insights to executives grappling with the challenge of managing responsible business practices. Beyond just getting their own houses in order, the author argues, companies need to stay abreast of the public's evolving ideas about corporate roles and responsibilities. Organizations that do both will engage in what he calls"civil learning".

  13. Partnerships for corporate social responsability

    NARCIS (Netherlands)

    Bruijn, de T.J.N.M. (Theo)

    2007-01-01

    The purpose of this paper is to conceptualise the extent to which partnerships with non-governmental organisations (NGOs) are a necessity for successful efforts of businesses in the area of corporate social responsibility (CSR). The main findings are based on an analysis of existing literature on

  14. Perceptions of Corporate Social Responsibility

    Science.gov (United States)

    Gavin, James F.; Maynard, William S.

    1975-01-01

    This study investigated the possible implications of Corporate Social Responsibility (CSR) for employee expectations and satisfactions. Specifically, interest centered on the question of how perceptions of an organization's involvement in the resolution of current societal problems might relate to members' expectations of equitable job rewards and…

  15. Multinationals and corporate social responsibility

    NARCIS (Netherlands)

    Kolk, A.

    2010-01-01

    This paper aims to shed some more light on the current debate related to corporate social responsibility (CSR), specifically considering multinational enterprises (MNEs) and the complexities they face when dealing with international issues and a range of stakeholders. It discusses notions of CSR in

  16. Outplacement and corporate social responsibility

    NARCIS (Netherlands)

    Jeurissen, R.J.M.

    2006-01-01

    This article presents a response to the following papers: "Ethical Marketing," by P.E. Murphy, G.R. Laczniak, N.E. Bowie, and T.A. Klein, "Marketing Ethics: Cases and Readings," edited by P.E. Murphy and G.R. Laczniak, "Advertising Ethics" by E.H. Spence and B. van Heekeren, and "Corporate Social

  17. Speaking of Corporate Social Responsibility

    NARCIS (Netherlands)

    Liang, H.; Marquis, C.; Renneboog, L.D.R.; Li Sun, Sunny

    2014-01-01

    We argue that the language spoken by corporate decision makers influences their firms’ social responsibility and sustainability practices. Linguists suggest that obligatory future-time-reference (FTR) in a language reduces the psychological importance of the future. Prior research has shown that

  18. Corporate social responsibility and hospitals: US theory, Japanese experiences, and lessons for other countries.

    Science.gov (United States)

    Takahashi, Toshiro; Ellen, Moriah; Brown, Adalsteinn

    2013-01-01

    This paper examines the role that corporate social responsibility can play in advancing hospital management. Corporate social responsibility is the integration of social and environmental concerns within business operations. The authors discuss how corporate social responsibility can help hospitals and provide suggestions to hospitals in deciding which corporate social responsibility initiatives to pursue.

  19. Women on boards and corporate social responsibility

    Directory of Open Access Journals (Sweden)

    Francesca Gennari

    2016-02-01

    Full Text Available Data by EU Commission show a low representation of women on boards. The scope of this article is to read contemporary and according to a managerial approach the possible causes of this situation: the availability of skills possessed by women to cover top positions, the presence of binding or self-regulatory rules and the corporate culture towards CSR approach. Our research is focused on EU countries, where the gender equality on board is currently matter of attention and regulatory interventions. We conclude that the scarce presence of women in the boardrooms is not ascribable to a scarcity of expertise, but it is associated with a social background and a corporate culture not inspired by corporate global responsibility values. Regulatory interventions may accelerate the consciousness of gender balance on boards, but without companies’ commitment in CSR matters and without a clear vision of corporate global responsibility (including economic, social and environmental aspects, they tend to become additional tasks in the management of corporate compliance risk.

  20. Hubungan Corporate Governance, Corporate Social Responsibilities dan Corporate Financial Performance Dalam Satu Continuum

    OpenAIRE

    Etty Murwaningsari

    2009-01-01

    This research aims to identify the influence of Good Corporate Governance, represented by institutional ownership and managerial ownership, on Corporate Social Responsibility and Corporate Financial Performance, and also to observe the possible influence of Corporate Social Responsibility on Corporate Financial Performance. This research examines 126 manufacturing companies which are listed in Indonesian Stock Exchange (ISX) and have issued an audited financial statement for 2006. The statist...

  1. Pengungkapan Corporate Social Responsibility, Struktur Corporate Governance dan Nilai Perusahaan

    Directory of Open Access Journals (Sweden)

    Salmah Pattisahusiwa

    2017-06-01

    Full Text Available The concept of the corporate social responsibility has a significant interest in Indonesia because believed to increase corporate’s value for shareholders. This study aims to find the effect of corporate social responsibility disclosure and corporate governance structure on corporate value. The data were taken from annual report of mining companies listed in Indonesian Stock Exchange for period of 2014-2015. The sample collection has been done by using purposive sampling with the certain criteria so that 18 companies which meet criteria have been obtained as samples. Multiple Regression analysis was employed to analyze data. The result of this research show that corporate social responsibility disclosure and corporate governance structure have significant effect to thecorporate value.

  2. The concept of corporate social responsibility

    OpenAIRE

    Lebano, A.

    2010-01-01

    Corporate social responsibility (CSR), or the idea that companies should combine economic, social and environmental concerns, seems an unavoidable component of discourses on business and society. Why is this the case? Is it because we are in a post neoliberal era, and in an economic crisis, that we are acknowledging the drawbacks of unrestrained business activity? Or is the opposite true, and the popularity of CSR is the product of the triumph of neoliberal ideology? Both views can be support...

  3. Multinational Oil Companies and Corporate Social Responsibilities ...

    African Journals Online (AJOL)

    Niger Delta Region, Nigeria), the concept of corporate social responsibility must be fully imbibed by the multinational oil companies. Therefore, this study examines multinational oil companies and corporate social responsibilities with particular ...

  4. CHALLENGES OF CORPORATE SOCIAL RESPONSIBILITY IN THE ...

    African Journals Online (AJOL)

    its reports on corporate (social) responsibility have helped to focus global attention on ... dimensions of sustainable development – corporate financial responsibility, ..... and that only locals must be employed in junior and intermediate cadre.

  5. Environmental management in the National Power Corporation

    International Nuclear Information System (INIS)

    Petel, M.R.L.

    1996-01-01

    Environmental management in the National Power Corporation (NPC) is enshrined in the corporate charter. Environmental management practice can be traced back to the past purely hydroelectric power generation days, of the corporation. One good thing about nuclear power plant project of NPC, is that it required a formalization and documentation of environmental management, as part of the licensing procedure for the project. Thereafter, environmental management had been strengthened and institutionalized in the corporation. Succeeding years had also witnessed the escalation of the development and diversification of electricity generation sources, including the development of geothermal power, and to a small extent yet, renewable energy, such as wind power. The corporation has also intensified the installation of transmission lines of varying sizes in various locations and has gone, for now, for its internal needs, into telecommunications. With the anticipated further developments in the power sector, i.e., the ever increasing demand for power and the privitization of the power industry, new challenges loom in environmental management for the sector. The parallel developments in the environmental sciences and the collective experiences in power generation and environmental management, locally and abroad, will be very handy in meeting the challenges. The increasing stringency of environmental regulations and standards are also providing continuing challenges to all power utilities like NPC. Globally, the power scenario points towards challenging environmental management requirements, in view of the increasing complexity and gravity of environmental problems facing nations. NPC will still be a player in this scenario and therefore, will need to respond accordingly. (author)

  6. Environmental stewardship and corporate social responsibility: Implication for consumers’ resistance to negative information. The case of apple in China

    Directory of Open Access Journals (Sweden)

    Martin Larbi

    2014-11-01

    Full Text Available There are several studies that have investigated the effect of corporate social responsibility (CSR on consumer behavior. However, these studies demonstrate conflicting results on how CSR influences consumer purchasing behavior and retention; for example, in event of negative information about a firm. Therefore, the effectiveness of CSR in advancing the core business of firms remains unresolved. This research uses a qualitative approach to examine how CSR affords firms greater levels of goodwill with consumers. The study focuses on the case of Apple in China. Both primary and secondary data were collected through interviews, review of literature, newspaper reports, blogs, social media, and official websites of institutions and corporate entities. A deductive analytical approach was used to examine how consumers perceive CSR, and how that impacts on their attitude towards a firm when confronted with negative information. The study found low level of awareness of CSR in consumers. Moreover, the findings demonstrate that consumers tend to attach more importance to CSR when they identify with the problems associated with the actions or inactions of a firm. The study shows that firms can only enjoy the full benefits of CSR by creating public awareness of such endeavours

  7. CORPORATE SOCIAL RESPONSIBILITY. EXAMPLE ROSIA MONTANA GOLD CORPORATION

    OpenAIRE

    Vasile Burja; Silvia – Stefania Mihalache

    2010-01-01

    Corporate Social Responsibility, a concept without a world accepted definition is starting to beused in Romania as well. This is the reason why in the present article we try to make a theoreticaldescription of the present concept and to exemplify it by presenting the responsible activities of acorporation in Romania, Rosia Montana Gold Corporation.

  8. Corporate social responsibility and financial markets

    NARCIS (Netherlands)

    Dam, Lammertjan

    2008-01-01

    This thesis examines the economics of corporate social responsibility, with an emphasis on the role of financial markets and institutions. Questions that are raised are: What does corporate social responsibility mean in an economic context? What is the impact of corporate social responsibility on

  9. Corporate social responsibility of business

    Directory of Open Access Journals (Sweden)

    Bryantseva M.V.

    2017-08-01

    Full Text Available the article is devoted to actual problems of corporate social responsibility (CSR in today's Russian society, where today it is recognized as one of the most important theoretical and practical problems in terms of establishing effective mutually beneficial cooperation between the state, business and various social institutions, and is the focus of scholars and practitioners of social and economic spheres of society.

  10. Environmental performance and corporate captial structure

    OpenAIRE

    Παπαγεωργόπουλος, Χρήστος

    2014-01-01

    In the modern globalized economies the corporations, as an institution, has proved to be the most influential societal driver. In this environment there are many who urge for a reexamination of the corporations’ role as corporate citizens. While the neoclassical shareholder theory regards a firm’s sole interest the maximization of the shareholder’s value, new theories have been proposed under the principle of Corporate Social Responsibility (CSR). These theories have incorporated into their d...

  11. Corporate social responsibility, corporate reputation and employee engagement

    OpenAIRE

    Ali, Imran; Ali, Jawaria Fatima

    2011-01-01

    Corporate social responsibility (CSR) has been outlined as voluntarily additional legal duties of organization to serve environment and community. This voluntarily actions of corporate help them to develop reputation which can shape favorable attitude of employees towards work. Employee engagement is an attitude of commitment and involvement of employee towards their work and organization. Researchers have proved that engaged employees are more productive, more likely to achieve corporate go...

  12. The Relationship of Corporate Governance, Corporate Social Responsibilities and Corporate Financial Performance in One Continuum

    OpenAIRE

    Murwaningsari, Etty

    2010-01-01

    This study aims to identify the impact of Good Corporate Governance, represented by institutional ownership and managerial ownership, on Corporate Social Responsibility and Corporate Financial Performance.It examines 126 manufacturing companies listed at the Indonesian Stock Exchange (IDX) and have issued audited financial statements for 2006. The statistical method used to test the hypothesis is Path Analysis. The main results suggest that Good Corporate Governance has effects on both Corpor...

  13. Corporate Social Responsibility Within the Smartphone Industry

    DEFF Research Database (Denmark)

    Mach, Pascal; Atlason, Reynir Smari; Gerstlberger, Wolfgang

    2017-01-01

    portray commitments to the economy, society and to the environment, especially with in the public media. Corporate Social Responsibility (CSR) influences most processes within firms, also the product development. This research handles five smartphone manufacturers and their performance within the economic......, environmental and social area. CSR reports are assessed by using a proven methodology by Morhardt, Baird, & Freeman, based on the G4 Global Sustainability Guidelines. Results show that smartphone manufacturers tend to focus mostly on the environmental sphere within CSR, where Microsoft scored the highest of all...

  14. Hubungan Corporate Governance, Corporate Social Responsibilities dan Corporate Financial Performance Dalam Satu Continuum

    Directory of Open Access Journals (Sweden)

    Etty Murwaningsari

    2009-01-01

    Full Text Available This research aims to identify the influence of Good Corporate Governance, represented by institutional ownership and managerial ownership, on Corporate Social Responsibility and Corporate Financial Performance, and also to observe the possible influence of Corporate Social Responsibility on Corporate Financial Performance. This research examines 126 manufacturing companies which are listed in Indonesian Stock Exchange (ISX and have issued an audited financial statement for 2006. The statistical method used to test the hypothesis is Path Analysis. The result suggests that Good Corporate Governance influences both the disclosure of Corporate Social Responsibility and Corporate Financial Performance and that Corporate Social Responsibility significantly influences Corporate Financial Performance. The result also suggests that CEO Tenure, the controlling variable, holds a significant influence on the disclosure of Corporate Social Responsibility. Yet, there is no strong evidence to support the type of industries as an influencing factor of Corporate Social Responsibility. Furthermore, we found that the latter condition would also apply when we analyze the influence of Corporate Secretary and Nomination and Remuneration Committee on Corporate Financial Performance. Abstract in Bahasa Indonesia: Penelitian ini bertujuan untuk mengidentifikasi pengaruh antara struktur Coorporate Governance yang diproksikan sebagai kepemilikan institusional, kepemilikan manajerial terhadap corporate social responsibility dan corporate social responsibility terhadap corporate financial performance. Penelitian menggunakan data sekunder dari laporan tahunan 2006 perusahaan publik yang terdapat di Pusat Referensi Pasar Modal (PRPM Bursa Efek Indonesia (BEI. Sampel dalam penelitian ini sebanyak 126 perusahaan. Melalui pendekatan analisa jalur (path analysis menunjukkan Good Corporate Governance yaitu kepemilikan managerial dan institusional mempunyai pengaruh terhadap

  15. Corporate Responsible Behavior in Multinational Enterprise

    DEFF Research Database (Denmark)

    Andersen, Torben Juul

    2017-01-01

    Purpose: This study aims to analyze how leadership influenced corporate responsible behavior in a complex multinational organization with ethical principles imposed by concrete actions on regulatory, environmental and international labor issues. Increasing functional specialization, multinational...... diversification and global expansion also diluted those values. Originality/value: Corporate responsible behavior is a significant challenge in large organizations with many and diverse multinational stakeholders. Ethical conduct derives from executive morality, but the role of leaders as instigators...... diversity and business acquisitions challenged the core values and called for more formal enforcement. Core values executed through investment in positive economic externalities enhanced the reputation and facilitated sustainable collaborative solutions. Design/methodology/approach: This single-case study...

  16. Retro-Innovation and Corporate Social Responsibility

    Directory of Open Access Journals (Sweden)

    Loucanova Erika

    2015-11-01

    Full Text Available The paper deals with the retro-innovation and their importance to corporate social responsibility (CSR. Corporate social responsibility is a process with the aim to encourage a positive impact through activities on the environment, consumers, employees, communities, and all other stakeholders of the public sphere. The accelerated rate of technological and social change influences on the society. The main social problems are symptoms of future shock. Retro-innovation trend is emerging against an accelerating backdrop of “datafication”. New products are designed to connect customers with the past in ways that are nostalgic, interactive and environmental. CSR thanks to the retroinnovation encourages has a positive impact on the all stakeholders and eliminates the future shock.

  17. corporate social responsibility and psychological contract

    African Journals Online (AJOL)

    Global Journal

    2017-07-04

    Jul 4, 2017 ... KEYWORDS: Corporate social responsibilities, Psychological contract, Nigeria, Niger delta, ... The concept of Corporate Social ... CSR initiatives rather than mere financial ..... fundamental idea in such a contract (PC) is the.

  18. Board Directors and Corporate Social Responsibility

    Directory of Open Access Journals (Sweden)

    Mariana Nedelcu (Bunea

    2014-08-01

    Full Text Available The boards of directors and corporate social responsibility (CSR have been the subject of much study and debate in the corporate governance circles over the two last decades. With issues ranging from poor corporate reporting to excessive executive compensation often splashed in the headlines, the role of boards comes into the media limelight as never before. Boards of directors are also becoming increasingly aware of corporate social responsibility issues.

  19. Board Directors and Corporate Social Responsibility

    OpenAIRE

    Mariana Nedelcu (Bunea)

    2014-01-01

    The boards of directors and corporate social responsibility (CSR) have been the subject of much study and debate in the corporate governance circles over the two last decades. With issues ranging from poor corporate reporting to excessive executive compensation often splashed in the headlines, the role of boards comes into the media limelight as never before. Boards of directors are also becoming increasingly aware of corporate social responsibility issues.

  20. CORPORATE SOCIAL RESPONSIBILITY IN ROMANIA

    Directory of Open Access Journals (Sweden)

    Serbanica Daniel

    2008-05-01

    Full Text Available The purpose of this paper is to identify the main opportunities and limitations of corporate social responsibility (CSR. The survey was defined with the aim to involve the highest possible number of relevant CSR topics and give the issue a more wholesome perspective. It provides a basis for further comprehension and deeper analyses of specific CSR areas. The conditions determining the success of CSR in Romania have been defined in the paper on the basis of the previously cumulative knowledge as well as the results of various researches. This paper provides knowledge which may be useful in the programs promoting CSR.

  1. Corporate Social Responsibility in Aviation

    Science.gov (United States)

    Phillips, Edwin D.

    2006-01-01

    The dialog within aviation management education regarding ethics is incomplete without a discussion of corporate social responsibility (CSR). CSR research requires discussion involving: (a) the current emphasis on CSR in business in general and aviation specifically; (b) business and educational theory that provide a basis for aviation companies to engage in socially responsible actions; (c) techniques used by aviation and aerospace companies to fulfill this responsibility; and (d) a glimpse of teaching approaches used in university aviation management classes. The summary of this research suggests educators explain CSR theory and practice to students in industry and collegiate aviation management programs. Doing so extends the discussion of ethical behavior and matches the current high level of interest and activity within the aviation industry toward CSR.

  2. Beyond Corporate Social Responsibility : The Scope for Corporate Investment in Community Driven Development

    OpenAIRE

    World Bank

    2006-01-01

    The last decade has witnessed expanded awareness among companies, especially multinational corporations, of their responsibilities toward the communities they impact, elaborated in the concept of Corporate Social Responsibility (CSR) and allied notions such as a Social License to Operate (SLTO). CSR is the realization of business contributions to sustainable development goals. It refers to how business takes account of its economic, social and environmental impacts in the way it operates -- m...

  3. Corporate Social and Ecological Responsibility of Russian Coal Mining Companies

    OpenAIRE

    Ravochkin Nikita; Shchennikov Vladimir; Syrov Vasiliy

    2017-01-01

    Based on the provisions of corporate social responsibility and taking into account the specifics of Russian mining enterprises, the authors attempt to understand theoretically the corporate social and environmental responsibility in this paper. The study shows that the essence of the principles of socially responsible behavior has ancient roots, while the consumer's attitude towards nature begins only in the era of modern times. The genesis, evolution and transformation of social responsibili...

  4. Corporate moral responsibility in health care.

    Science.gov (United States)

    Wilmot, S

    2000-01-01

    The question of corporate moral responsibility--of whether it makes sense to hold an organisation corporately morally responsible for its actions, rather than holding responsible the individuals who contributed to that action--has been debated over a number of years in the business ethics literature. However, it has had little attention in the world of health care ethics. Health care in the United Kingdom (UK) is becoming an increasingly corporate responsibility, so the issue is increasingly relevant in the health care context, and it is worth considering whether the specific nature of health care raises special questions around corporate moral responsibility. For instance, corporate responsibility has usually been considered in the context of private corporations, and the organisations of health care in the UK are mainly state bodies. However, there is enough similarity in relevant respects between state organisations and private corporations, for the question of corporate responsibility to be equally applicable. Also, health care is characterised by professions with their own systems of ethical regulation. However, this feature does not seriously diminish the importance of the corporate responsibility issue, and the importance of the latter is enhanced by recent developments. But there is one major area of difference. Health care, as an activity with an intrinsically moral goal, differs importantly from commercial activities that are essentially amoral, in that it narrows the range of opportunities for corporate wrongdoing, and also makes such organisations more difficult to punish.

  5. CORPORATE SOCIAL RESPONSIBILITY IN THE AUTOMOBILE INDUSTRY IN SLOVAK REPUBLIC

    Directory of Open Access Journals (Sweden)

    Jana Vicianová

    2011-01-01

    Full Text Available At present, the corporate social responsibility should be seen not only in theory, but mainlyat the level of business practice. Companies that apply the concept of corporate socialresponsibility are aware not only of social and environmental benefits, but also theeconomic benefits that this approach brings. Assumptions of social responsibility are tomaximize the market value of the business provided that companies respect the laws andresponsibilities of owners, managers and employees. Benefits of the corporate socialresponsibility are not only companies and their stakeholders, but also society. This factinspires many large enterprises to start up a socially responsible business. The paper dealswith the corporate social responsibility concept and its implementation in the car industryin Slovak republic. The aim of the article is basically on the theories of corporate socialresponsibility to identify the level of application of this concept in automobile industry inSlovakia.

  6. Multimodal Aspects of Corporate Social Responsibility Communication

    Directory of Open Access Journals (Sweden)

    Carmen Daniela Maier

    2014-12-01

    Full Text Available This article addresses how the multimodal persuasive strategies of corporate social responsibility communication can highlight a company’s commitment to gender empowerment and environmental protection while advertising simultaneously its products. Drawing on an interdisciplinary methodological framework related to CSR communication, multimodal discourse analysis and gender theory, the article proposes a multimodal analysis model through which it is possible to map and explain the multimodal persuasive strategies employed by Coca-Cola company in their community-related films. By examining the semiotic modes’ interconnectivity and functional differentiation, this analytical endeavour expands the existing research work as the usual textual focus is extended to a multimodal one.

  7. THE IMPACT OF CORPORATE SOCIAL RESPONSIBILITY ON CORPORATE VALUE

    Directory of Open Access Journals (Sweden)

    Diana DOBRESCU

    2013-12-01

    Full Text Available This paper investigates the correlation between Corporate Social Responsability actions and companies’ value. For this purpose a data base was created for 101 important companies in Romania, for years 2011 and 2012. The data was processed using Eviews 7 and SAS 9.2 softwares and the econometric variables specific determinations were interpreted in an econometric approach. A new index for the Corporate Social Responsabilitiy hierarchy levels was proposed and its applicability was demonstrated.

  8. The Complementarity between Corporate Governance and Corporate Social Responsibility

    OpenAIRE

    Andrea Beltratti

    2005-01-01

    The paper aims at understanding the relation between corporate governance (CG) and corporate social responsibility (CSR). In theory, CG refers mainly to the mechanisms which protect outsiders and ensure an effective working of the firm, while CSR refers mainly to the objective function of the firm and the attention for various stakeholders. The paper discusses these concepts, with particular attention to the relation between CSR and profit maximization. This relation is important to evaluate ...

  9. Integration of Corporate Social Responsibility and Corporate Communication

    OpenAIRE

    Islam, Mohammad Nur

    2017-01-01

    The purpose of this study is to present a new perspective on the current practices in corporate communications and CSR which calls for an integration of social responsibility and communication activities of corporations as an opportunity of competitive advantage. More specifically, this study looks at this subject from the angle of how companies can use communications to achieve CSR goal, while CSR can be a way to attain efficacy in communication. The study is designed to examine the current ...

  10. Corporate responsibility – det handler om redelighed

    DEFF Research Database (Denmark)

    Thomsen, Steen

    2009-01-01

    Virksomhedsansvar – corporate responsibility – kan blive et fællesbegreb for selskabsledelse, bæredygtighed og corporate social responsibility, der hver især drejer sig om forskellige former for bæredygtighed – finansiel, social og miljømæssig......Virksomhedsansvar – corporate responsibility – kan blive et fællesbegreb for selskabsledelse, bæredygtighed og corporate social responsibility, der hver især drejer sig om forskellige former for bæredygtighed – finansiel, social og miljømæssig...

  11. Corporate Social Responsibility in banking sector

    Directory of Open Access Journals (Sweden)

    Lucie Kvasničková Stanislavská

    2012-01-01

    Full Text Available After popularity increase of the concept of Corporate Social Responsibility over last century in the USA, with the 21st century the concept comes into the European Union as well, actually into Czech Republic. For the European Union, the concept of social responsibility becomes one of the tool for achieving the most competitive and dynamic knowledge-based economy (Lisbon Strategy, 2000. With the start of the financial and economic crisis, the European Commission sees in the Corporate Social Responsibility a way how to cope with the crisis. Also scientific studies (Ghoul, 2011; Gruz, 2009 indicate the positive influence of Corporate Social Responsibility on financial performance of the company. In the Czech Republic, the implementation of the concept is especially for multinational corporations. For example, Corporate Social Responsibility is very popular in financial sector, which the financial crisis did not damage so perceptible as in other countries of developed economies (Singer, 2009. This article defines on a theoretical level the concept of Corporate Social Responsibility, its development, its present form and the influence on financial performance of the company. Another part of the article focuses on three czech banking subjects (Česká spořitelna, Komerční banka a Československá obchodní banka, which regularly take the leading positions of the official corporate donors chart „TOP Filantrop“. The article explores the evolution of corporate donations and finds the connection between corporate donations and corporate profit and financial and economic crisis.

  12. Environmental indicators update corporate communication

    International Nuclear Information System (INIS)

    Luciani, R.; Andriola, L.; Borghini, S.

    2000-01-01

    The communication of environmental aspects is becoming a strategic factor for companies, which are subject to increasing pressure due to the need to strengthen their dialogue with the local community and interest groups: environmentalist groups, local communities and local and national authorities. Not to mention employees, shareholders, banks, insurance companies, clients and suppliers. By now one demands reliable information on the environment, in addition to economic and equity figures, both on the occasion of acquisitions and of funding; such data may in some cases also influence insurance premiums. In fact, guarantees on environmental performance is requested more and more frequently, as a violation of environmental regulations may entail heavy liabilities and influence the overall value of a company profoundly. Moreover, green investment funds which only invest provided the companies desirous of funding may offer clear guarantees on their environmental quality are beginning to operate, also on national level [it

  13. Corporate Social Responsibility and Corporate Social Innovation: A Conceptual Understanding

    Directory of Open Access Journals (Sweden)

    Jali Muhamad Nizam

    2017-01-01

    Full Text Available In decades, various organizations worldwide engaged with Corporate Social Responsibility (CSR in order to show their corporate commitments and responsibilities towards societies at large. These commitments and responsibilities are coming from monetary and non-monetary resources for example cash, equipment’s and human resources whom are used for social purposes and activities that leads to a betterment of society and also to improved organization reputation. However, in today’s knowledge and innovation led economy, organizations can no longer affords to get involve in charity and community services merely to fulfil social return without having any sort of economic payoffs. This situation warrants organizations moving beyond CSR to Corporate Social Innovation. This paper explores conceptual understanding between CSR and Corporate Social Innovation. CSR is a traditional philanthropy and old paradigm which is somewhat no longer sufficient in coping with current economic situation. Hence, this paper provides an insight and suggests that corporate social innovation as an emergence new paradigm that perhaps could provide a comprehensive representation in the era of knowledge and innovation led economy that will leads to real change in improving the well-being of people’s life, enhance economic and technological growth. Furthermore, this paper also highlighted knowledge resource is the most significant resource of Corporate Social Innovation.

  14. Users’ corporate environmental information needs

    Directory of Open Access Journals (Sweden)

    Peter Nasiema Kamala

    2016-11-01

    Full Text Available Most listed South African companies appear to have embarked on environmental reporting without enquiring what the users’ needs are. If users’ needs are not determined prior to reporting, it is unlikely that the resulting reports will meet those needs. Using a questionnaire, this study investigated the environmental information needs of South African users of environmental reports. The study was deemed necessary to unveil users’ preferences which, if incorporated in reports, could enhance their perceived decisionusefulness, thus increasing readership. The results of the survey revealed that users need balanced environmental information that identifies and describes key, relevant issues and that is both specific and accurate. In addition, users need future-oriented information that identifies and addresses key stakeholders’ concerns, and which demonstrates the integration of environmental issues into core business processes. Furthermore the information should be summarised in an integrated annual report and posted on a company’s website. Based on its findings, this study recommends that standard setters and regulators should recognise that both financial and non-financial users need decision-useful environmental reports. Disclosure standards and regulations should therefore be amended to accommodate this reality.

  15. Recapturing the corporate environmental management research agenda

    DEFF Research Database (Denmark)

    Ulhøi, John Parm; Madsen, Henning

    2009-01-01

    of corporate environmental management, and to identify any new critical and innovative research which moves beyond the compliance and certification approach. It discusses the threatening effects of consumption and industrialization which the decision makers worldwide have continuously face during the past....

  16. A Case Study in Corporate Social Responsibility

    Directory of Open Access Journals (Sweden)

    Sharon K. Kendrick

    2014-03-01

    Full Text Available This case study promotes analysis through a brief investigation into the role of corporate social responsibility (CSR in the operation of a multinational corporation as evidenced by Google, Inc. The study focuses on a transnational company in order to observe the impact of CSR practice on a global level. The study will present implications of CSR for corporate management, corporate employees, state regulators, shareholders, and customers in general. In addition, the study will discuss consequences of poor CSR compliance for a multinational corporation. Questions for analysis include implications of CSR, employee retention, development of corporate culture, and evaluation of advantages and disadvantages of different CSR approaches. Upon conclusion of the study, suggestions are made for future collaborative efforts in corporate social responsibility as applied to psychological, sociological, and economical motives. Recruiting and training possibilities also present partnership opportunities for best practice sharing in regards to community, civic, and service engagement.

  17. Corporate environmental management and information technology

    DEFF Research Database (Denmark)

    Rikhardsson, Pall M.

    2001-01-01

    software, the Internet, computer networks, telecommunications devices, etc. Information technology also has an impact on how companies perform environmental management. This paper looks at the relations between corporate environmental management and information technology. First it presents a framework...... for mapping information technology. Using this framework it focuses on the use of information technology in corporate environmental management, describes the market for standard environmental management information systems and implementation experiences from one large international company.......Information technology has changed, is changing and will continue to change the face of business as we further enter the Information Society. Today it would be difficult for a company to function effectively without the aid of various information technologies such as accounting software, production...

  18. Corporate Environmental Sustainability in Danish SMEs

    DEFF Research Database (Denmark)

    Reyes-Rodríguez, Juan Felipe; Ulhøi, John P.; Madsen, Henning

    2016-01-01

    While industry leaders proactively address environmental issues as an integrated part of corporate strategy, small and medium enterprises (SMEs) often perceive it as a means of cost reduction. The aim of this paper is to track the development of motivators, environmental initiatives......, and their perceived effects on competitive advantage among SMEs. For that purpose, we conducted a longitudinal analysis of 4 repeated surveys over a period of 14 years among Danish manufacturing SMEs. Results show that Danish SMEs have increasingly deployed environmental initiatives that are associated with both...... of the levels of environmental engagement, the competitive benefits are generally robust regarding firm size. Before concluding, implications for future research and corporate managers are pointed out....

  19. Corporate Social Responsibility Management System: A Beverage Industry Case Study

    OpenAIRE

    Almeida, Rita; David, Fátima; Abreu, Rute

    2017-01-01

    This research aims to analyse policies inherent to the Corporate Social Responsibility Management System (CSRMS) of a company that produce diet and light beverage, iced teas, juice drinks and bottled waters. This management system is based on Corporate Social Responsibility (CSR) as “concept whereby companies integrate social and environmental concerns in their business operations and in their interaction with their stakeholders on a voluntary basis” (EC, Green paper – Promotin...

  20. Beer production enteprises corporate social responsibility research in colleges

    OpenAIRE

    Išoraitė, Margarita

    2013-01-01

    The article analyzes the concept of corporate social responsibility, more importantly, corporate social responsibility in Lithuanian politics. Many references are given according to the main reasons why CSR issues are of strategic importance: it is a natural stage of development organizations in the light of changing public expectations; exhaustion of natural resources have become the limiting factor in the development activities; environmental problems have become global in scale; there is a...

  1. Motives for corporate social responsibility

    NARCIS (Netherlands)

    Graafland, J.J.; Mazereeuw V/d Duijn Schouten, C.

    2012-01-01

    In this article we analyze the motives of executives to take responsibility for the labor, environmental and social aspects of their business. We distinguish three motives: one extrinsic (financial) and two intrinsic (ethical and altruistic) motives and empirically investigate the influences of

  2. Corporate Social Responsability and Organization Policy

    Directory of Open Access Journals (Sweden)

    Nicoleta CRISTACHE

    2011-11-01

    Full Text Available At a time when the world is interested in phenomena such as, ecology, environment, food safety, ozone layer depletion, famine and their effects on social responsibility initiatives are becoming increasingly well received. Even if you can not give a real dimension of the concept of social responsibility-taking as any guarantee of success, an organization must be aware that there is only a tool for maximizing the value of image design, but an essential element of long-term success in direct connection with social and environmental performance of the community. To work is to highlight the link between corporate social responsibility strategies and success in solving organizational policies company issues under restrictive conditions imposed by nouile economic, social and political.

  3. Career Decision-Making and Corporate Responsibility

    Science.gov (United States)

    Sainty, Rosemary

    2008-01-01

    This paper seeks to investigate the extent of influence of corporate (or organisational) responsibility on university students' career decision-making. It reports on a pilot study conducted at the University of Sydney which aims to: explore students' ethical, professional and social understanding regarding corporate responsibility; determine the…

  4. Understanding political responsibility in corporate citizenship

    NARCIS (Netherlands)

    Tempels, Tjidde; Blok, Vincent; Verweij, Marcel

    2017-01-01

    In this article, we explore the debate on corporate citizenship and the role of business in global governance. In the debate on political corporate social responsibility it is assumed that under globalization business is taking up a greater political role. Apart from economic responsibilities

  5. CEO Education and Corporate Environmental Footprint

    DEFF Research Database (Denmark)

    Amore, Mario Daniele; Bennedsen, Morten; Larsen, Birthe

    We analyze the effect of CEO education on environmental decision-making. Using a unique sample of Danish firms from 1996 to 2012, we find that CEO education significantly improves firms’ energy efficiency. We derive causality using health shocks: the hospitalization of highly educated CEOs induces...... a drop in energy efficiency, whereas the hospitalization of less educated CEOs does not have any significant effect. Exploring the mechanisms at play, we show that our results are driven by the length rather than the field of education. CEO education improves corporate energy efficiency through personal...... environmental awareness: highly educated CEOs exhibit greater concerns for climate change, as measured by a survey of social preferences, and drive more environmentally-efficient cars. Taken together, our findings suggest that education shapes managerial styles giving rise to greater sustainability in corporate...

  6. Enbridge Inc. 2004 corporate social responsibility report

    International Nuclear Information System (INIS)

    2004-01-01

    This report disclosed information about Enbridge's social programs and initiatives, as well as information concerning environmental issues related to the company's pipeline operations and distribution systems. The report was compiled in response to requests by stakeholders for evidence of Enbridge's social responsibility. An outline of Enbridge's business operations was presented, as well as an overview of corporate governance concerning risk assessment, health and safety. Details of the board's Environmental, Health and Safety Committee were presented. It was noted that Enbridge is now considering broadening the committee's mandate to include responsibility for human rights, community investment, and stakeholder relations. Issues concerning regulatory compliance, review processes and inspections were presented. It was noted that Enbridge received 21 regulatory notifications from government agencies for environmental and safety issues. Details of fugitive emissions management strategies were presented, as well as outlines of internal efficiencies, demand-side management strategies, and renewable and alternative energy offset programs. Enbridge's contributions to climate change policies were discussed. A list of major air emissions released by Enbridge facilities was provided. Details of spills and releases were also provided, as well as water and waste management strategies and environmental outreach programs. Emergency planning procedures were reviewed, as well as details of employer relations, relations with indigenous peoples, human rights and policy development. 6 tabs, 7 figs

  7. Corporate Governance and Environmental Reporting in Pakistan

    Directory of Open Access Journals (Sweden)

    Muhammad Ali Rafique

    2017-06-01

    Full Text Available The focus of the present study is to investigate the association between environmental reporting and corporate governance traits in Pakistan. The prior studies related to the association between environmental disclosure and corporate governance characteristics show fickle findings. This study fills the gap by using cross sectional data of 100 randomly selected firms registered at Karachi Stock Exchange for the year 2015. The results of the present research showed a positive association between the level of environmental disclosure and fraction of independent directors on the board. Negative relationship was found between environmental disclosure and institutional investors. The result shows a positive association between the level of environmental reporting and board size. It confirms a positive association. The analysis revealed a lack of association between level of environmental reporting and fraction of female directors on a board. In case of control variables, positive relationship was found between firms profitability and level of environmental disclosure, whereas, no correlation was found between firm size and the level of environmental reporting. Moreover, the results of incremental regression indicate that ownership concentration is the most important independent variable among all the independent variables in the model.

  8. Driving Corporate Social Responsibility (CSR) through the ...

    African Journals Online (AJOL)

    The corporate social responsibility (CSR) movement can be described as a bundle of trends ... important role to play in the creation of an enabling CSR environment. ... policy requiring the implementation of socially responsible practices by the ...

  9. The ethics of corporate social responsibility.

    Science.gov (United States)

    Bergman, Stanley M; Vernillo, Anthony T

    2014-01-01

    Corporations as well as individual professionals have an ethical obligation to help those in need. There is a sound tradition in American business for companies including social outreach as part of business strategy. This approach works best when corporations and community and professional experts work in partnership. Henry Schein's Corporate Social Responsibility program contributes expertise, logistics, connections, and funds to these partnerships in the United States and worldwide.

  10. Corporate governance and responsibility in Nigeria

    OpenAIRE

    Adegbite, E.; Nakajima, C.

    2011-01-01

    To provide an expository on the peculiar dimension of the corporate governance and responsibility phenomenon in developing market economies, we employ a mix of qualitative methods to provide research evidence-based insights into the nature, practice, complexity and environment of governance and accountability in corporate Nigeria. We aim to contribute to the budding literature on corporate governance in sub-Saharan Africa, while providing recommendations for practitioners and policy makers...

  11. Corporate social responsibility for nanotechnology oversight.

    Science.gov (United States)

    Kuzma, Jennifer; Kuzhabekova, Aliya

    2011-11-01

    Growing public concern and uncertainties surrounding emerging technologies suggest the need for socially-responsible behavior of companies in the development and implementation of oversight systems for them. In this paper, we argue that corporate social responsibility (CSR) is an important aspect of nanotechnology oversight given the role of trust in shaping public attitudes about nanotechnology and the lack of data about the health and environmental risks of nanoproducts. We argue that CSR is strengthened by the adoption of stakeholder-driven models and attention to moral principles in policies and programs. In this context, we examine drivers of CSR, contextual and leadership factors that influence CSR, and strategies for CSR. To illustrate these concepts, we discuss existing cases of CSR-like behavior in nanotechnology companies, and then provide examples of how companies producing nanomedicines can exhibit morally-driven CSR behavior.

  12. Public Policies for Corporate Social Responsibility in Four Nordic Countries

    DEFF Research Database (Denmark)

    Midttun, Atle; Gjølberg, Maria; Kourula, Arno

    2015-01-01

    Corporate social responsibility (CSR) was historically a business-oriented idea that companies should voluntarily improve their social and environmental practices. More recently, CSR has increasingly attracted governments’ attention, and is now promoted in public policy, especially in the European......’ traditions favoring negotiated agreements and strong regulation to control corporate conduct. This article analyzes the conflicts and compatibilities arising when advanced welfare states introduce CSR, focusing on how the two traditions diverge and on how conflicts are reconciled. Empirically the study...

  13. Integrating Corporate Social Responsibility Awareness into a Retail Management Course

    Science.gov (United States)

    Beitelspacher, Lauren; Rodgers, Vikki L.

    2018-01-01

    Both students and industry are demanding that marketing instructors incorporate discussions of environmental and social responsibility into their courses. Marketing educators play a critical role in developing the knowledge and skills students need to effectively integrate corporate social responsibility (CSR) into their future business endeavors.…

  14. Corporate social responsibility and safety and health at work

    NARCIS (Netherlands)

    Zwetsloot, G.; Starren, A.; Schenk, C.; Heuverswyn, K.; Kauppinnen, K.; Lindstrom, K.; Kuhn, K.; Zwink, E.; Lentisco, F.; Vaselli, D.; Pujol, L.; Bestraten, M.; Shearn, P.; Kenny, L.; Goudswaard, A.; Bovenkamp, M. van de

    2004-01-01

    Corporate social responsibility (CSR) was defined by the European Commission as a concept whereby companies integrate social and environmental concerns in their business operations and in their interaction with their stakeholders on a voluntary basis. To be socially responsible means going beyond

  15. Model for Managing Corporate Social Responsibility

    Directory of Open Access Journals (Sweden)

    Tamara Vlastelica Bakić

    2015-05-01

    Full Text Available As a crossfuncional process in the organization, effective management of corporate social responsibility requires a definition of strategies, programs and an action plan that structures this process from its initiation to the measurement of end effects. Academic literature on the topic of corporate social responsibility is mainly focused on the exploration of the business case for the concept, i.e., the determination of effects of social responsibility on individual aspects of the business. Scientific research so far has shown not to have been committed to formalizing management concept in this domain to a satisfactory extent; it is for this reason that this paper attempts to present one model for managing corporate social responsibility. The model represents a contribution to the theory and business practice of corporate social responsibility, as it offers a strategic framework for systematic planning, implementation and evaluation of socially responsible activities and programs.

  16. From Management Systems to Corporate Social Responsibility

    NARCIS (Netherlands)

    Zwetsloot, G.I.J.M.

    2003-01-01

    At the start of the 21st century, Corporate Social Responsibility (CSR) seems to have great potential for innovating business practices with a positive impact on People, Planet and Profit. In this article the differences between the management systems approach of the nineties, and Corporate Social

  17. The Corporate Value and Social Responsibility.

    Science.gov (United States)

    Lilly, Edward R.

    In the past two decades, corporate social responsibility has become a controversial issue which is usually responded to according to the management style of individual corporations. Three concepts of management style have developed. Profit maximization considers that money and wealth are most important, labor is a commodity to be bought and sold,…

  18. Corporate social responsibility and psychological contract: towards ...

    African Journals Online (AJOL)

    There is growing concern about the activities of business in society. Much attention is drawn to the changing nature of the relationship between corporations and society which has increased the demand for organisations to recognise their corporate social responsibility (CSR). This research explores an understanding of the ...

  19. Corporate social responsibility along pipelines: communities and corporations working together

    Energy Technology Data Exchange (ETDEWEB)

    Carvalho, Edison D.R.; Lopes, Luciano E.; Danciguer, Lucilene; Macarini, Samuel; Souza, Maira de [Grupo de Aplicacao Interdisciplinar a Aprendizagem (GAIA), Campinas, SP (Brazil)

    2009-07-01

    In this paper we present GAIA's findings in three corporate social responsibility projects along pipelines owned by three Brazilian companies in gas, oil and mining sectors. The projects had as the main goal to improve the relationship with communities in the companies' direct influence areas. Clearly, the relationship with communities along pipelines is essential to prevent and reduce industrial hazards. The damage in pipelines due to agriculture, buildings, intentional perforations and traffic of heavy vehicles may cause fatal accidents, environmental and material losses. Such accidents have negative consequences with regard to economy, image and relationship with communities and environmental agencies. From communities' perspective, pipelines deteriorate their life quality due to risk of industrial hazards nearby their houses. The lack of proper information about the pipelines remarkably increases insecurity feelings and discourses against the companies among community leaders. The methodology developed by GAIA comprises companies' and communities' interests and encompasses nine stages. 1. Socio-environmental appraisal or inventory, mapping main risks, communities' needs and their leaders. 2. Communication plan, defining strategies, languages and communication vehicles for each stakeholder group. 3. Inter-institutional meetings to include other institutions in the program. 4. Launching seminar in partnership with local authorities, divulging companies' actions in the cities with pipelines. 5. Multiplier agents formation, enabling teachers, local leaders and government representatives to disseminate correct information about the pipelines such as their functioning, hazard prevention, maintenance actions, and restrictions of activities over the pipelines. 6. Formation on project management, enabling teachers, local leaders and government representatives to elaborate, fund raise and manage socio environmental projects aimed at

  20. Analysis of Corporate Environmental Management: Methodological Aspects

    DEFF Research Database (Denmark)

    Madsen, Henning; Ulhøi, John Parm

    2001-01-01

    in business presents a challenge to management, however, since it implies a fundamental change in some of the ways of operating a company. This paper will briefly discuss how information on the actual extent of environmental management in Danish companies and the way it is applied has been collected based......Human activities cannot avoid influencing conditions in the natural environment one way or the other. This includes as well common activities in the business sector. But during the past few decades, environmental disasters in Seveso and Bhopal, and the Exxon Valdes oil spill in Alaska have...... contributed to an increasing awareness of the effect of business activities on the physical environment. To assist companies reduce, evaluate, monitor and control their environmental impact the concept of corporate environmental and resource management has been developed. Implementation of this concept...

  1. Corporate Environmental Management and Information Technology

    DEFF Research Database (Denmark)

    Rikhardsson, Pall M.

    2000-01-01

    software, the internet, computer networks, telecommunications devices, etc. Information technology also has an impact on how companies perform environmental management. This paper explores the relations between environmental management and information technology in general terms. It offers a classification...... framework for the use of information technology in corporate environmental management (CEM), describes the market for standard environmental management information systems solutions, what main functionalities are available and what main trends are visible.......Information technology has changed, is changing and will continue to change the face of business as we further enter the Information Society. Today it would be difficult for a company to function effectively without the aid of various information technologies such as accounting software, production...

  2. Corporate Environmentalism: Notes on Conceptualization and Explanation with Anecdotal Evidence from the Oil Industry

    Energy Technology Data Exchange (ETDEWEB)

    Tranoey, B S

    1995-12-01

    This paper originates from a project on the oil industry`s reaction to calls for environmental reform caused by concern about climate change. It discusses two sets of related questions: (1) how can corporate responses in politics and industry be measured and conceptualized, and (2) how can variance in corporate environmental behaviour be accounted for. A multidimensional typology of corporate environmental responses in the ``industrial sphere`` is presented and the role of large companies as political actors and links between corporate environmental behaviour is explored. Some attempts to explain variance in corporate environmental strategy are made in the form of two ``models``. This is done by combining fragments of various theoretical bodies, like microeconomic theory, theories of strategic marketplace interaction and organizational theory. Finally, the author illustrates his ideas by drawing on findings from research on the environmental strategies of the three oil companies BP, Shell and Statoil. 51 refs., 3 tabs.

  3. Rhetoric and realities of corporate social responsibility

    NARCIS (Netherlands)

    Smid, H.

    2014-01-01

    Corporate social responsibility (CSR) is often considered as an alternative for direct government regulation to internalize externalities on markets. Especially in a complex economically liberated and globalized world order, in which direct government regulation and centrally creating new markets

  4. Corporate social responsibility as communicational strategy

    Energy Technology Data Exchange (ETDEWEB)

    Moraes, Jorge C. [PETROBRAS, Rio de Janeiro, RJ (Brazil)

    2009-07-01

    Based on a concrete case, the negotiation of compensation and reparation for environmental damage in the state of Rio de Janeiro, this paper deals with the role of Corporate Social Responsibility (CSR) as main strategic instrument to set up a relationship among state, businesses and the civil society in the process of licensing and deploying gas pipelines. In this kind of process, a few cultural aspects, such as a social pattern based in philanthropy and paternalism, make difficult for any agreement to be reached among the stake holders. As a result, the process of licensing becomes slow and fragile. In some cases, negotiation ends up unsuccessful. This mental model coexists with an imperious need for investments in energy, leading to a hard contradiction between a traditional behavior and the surge of modern consumerism habits. Besides, local legislation and bureaucracy allow for few or no options to solve the conflict. In this context, as will be seen, CSR is a preferential way to establish fruitful dialog. By means of Corporate Social Investments (CSI), it is possible to create a common experience of local development among entrepreneurs, the state and the community, by this breaking communication barriers and providing alternatives to solve the original contradiction. (author)

  5. Using corporate social responsibility to enhance value.

    OpenAIRE

    Taiwo, Waheed

    2012-01-01

    Corporate social responsibility (CSR) has become an important focus in today’s society due to reasons ranging from the new consciousness of people’s impact on the planet to how companies’ excessive pursuit of profit has led to the increased negative impact on people and the environment. As a result of this awareness, companies’ actions are being scrutinised like never before. Even though corporate social responsibility is not a new concept, it has evolved and is known under many different ...

  6. Human Resource Management and Corporate Social Responsibility

    OpenAIRE

    Bujor Anca Liliana

    2012-01-01

    The current context of economic development, the transformations that are subject to national and international organizations impose their traditional attitude change in relation to results and performance of current activity. In this context, the Corporate Social Responsibility (CSR) aims to achieve economic success in an ethical manner with respect for people, communities and environment. This article analyses the concept of Corporate Social Responsibility in relation to Human Resources (HR...

  7. Corporate Social Responsibility in banking sector

    OpenAIRE

    Lucie Kvasničková Stanislavská; K. Margarisová; K. Šťastná

    2012-01-01

    After popularity increase of the concept of Corporate Social Responsibility over last century in the USA, with the 21st century the concept comes into the European Union as well, actually into Czech Republic. For the European Union, the concept of social responsibility becomes one of the tool for achieving the most competitive and dynamic knowledge-based economy (Lisbon Strategy, 2000). With the start of the financial and economic crisis, the European Commission sees in the Corporate Social R...

  8. CORPORATE SOCIAL RESPONSIBILITY: OPTIONAL OR REGULATORY

    Directory of Open Access Journals (Sweden)

    MIHAELA IRINA IONESCU

    2012-05-01

    Full Text Available Given the collateral activity developed and the economic background of the present author I took the approach of a topic that includes aspects from both fields, namely “Corporate Social responsibility- optional or regulatory”. Through the paper I will try to summarize the pros and cons of regulation, mandatory of corporate social responsibility and to review, present the ways in which countries with advanced economies in European Union and the EU itself have addressed this issue.

  9. Environmental, social, and corporate report 2010 - Cezus Ugine (Areva)

    International Nuclear Information System (INIS)

    2011-01-01

    CEZUS, a subsidiary of AREVA, is the global leader in the market for zirconium, the metal used, among other things, for nuclear fuel cladding. CEZUS's operations are distributed over six sites. The site in Ugine handles production of ingots and transformation of zirconium, titanium, tantalum, and hafnium into semi-finished products. This document shows details of the CEZUS Ugine facility and its 2010 initiatives on: consumption and waste management, risk management, environmental and safety management, social and corporate responsibilities

  10. Environmental, social, and corporate report 2012 - Cezus Rugles (Areva)

    International Nuclear Information System (INIS)

    2013-01-01

    CEZUS, a subsidiary of AREVA, is the global leader in the zirconium market, the metal used, among other things, for fuel assembly tube cladding in the heart of nuclear reactors. CEZUS's operations are distributed over six sites: the Rugles site manufactures flat products originated from the pilgering of rectangular billets. This document shows details of the CEZUS Rugles facility and its 2012 initiatives on: consumption and waste management, risk management, environmental and safety management, social and corporate responsibilities

  11. Environmental, social, and corporate report 2012 - Cezus Jarrie (Areva)

    International Nuclear Information System (INIS)

    2013-01-01

    CEZUS, an AREVA group subsidiary, is the global leader in the market for nuclear-grade zirconium. Zirconium is a metal used for fuel cladding, among other applications. CEZUS operates at six sites; the Jarrie site in the Isere department of France produces zirconium sponge. This document shows details of the CEZUS Jarrie facility and its 2012 initiatives on: consumption and waste management, risk management, environmental and safety management, social and corporate responsibilities

  12. Environmental, social, and corporate report 2012 - Cezus Ugine (Areva)

    International Nuclear Information System (INIS)

    2013-01-01

    CEZUS, a subsidiary of AREVA, is the global leader in the market for zirconium, the metal used, among other things, for nuclear fuel cladding. CEZUS's operations are distributed over six sites. The site in Ugine handles production of ingots and transformation of zirconium, titanium, tantalum, and hafnium into semi-finished products. This document shows details of the CEZUS Ugine facility and its 2012 initiatives on: consumption and waste management, risk management, environmental and safety management, social and corporate responsibilities

  13. Environmental, social, and corporate report 2012 - Cezus Paimboeuf (Areva)

    International Nuclear Information System (INIS)

    2013-01-01

    CEZUS, a subsidiary of AREVA, is the global leader in the market for zirconium, the metal used, among other things, for fuel cladding in the heart of nuclear reactors. CEZUS's operations are distributed over six sites. The site in Paimboeuf, in the Loire-Atlantique department, fabricates zirconium-alloy cladding tubes and guide tubes. This document shows details of the CEZUS Paimboeuf facility and its 2012 initiatives on: consumption and waste management, risk management, environmental and safety management, social and corporate responsibilities

  14. Corporate Social and Ecological Responsibility of Russian Coal Mining Companies

    Directory of Open Access Journals (Sweden)

    Ravochkin Nikita

    2017-01-01

    Full Text Available Based on the provisions of corporate social responsibility and taking into account the specifics of Russian mining enterprises, the authors attempt to understand theoretically the corporate social and environmental responsibility in this paper. The study shows that the essence of the principles of socially responsible behavior has ancient roots, while the consumer's attitude towards nature begins only in the era of modern times. The genesis, evolution and transformation of social responsibility in Western countries in the twentieth century are traced. The necessity of taking into account the national social and cultural specifics of the domestic economy is substantiated instead of blind copying of foreign management practices. The difference in the formation of corporate social responsibility (CSR abroad and in Russia is shown. The list of facts and factors contributing to the formation of CSR in Russian realities is given. With regard to the coal industry enterprises inconsistencies have been identified. Their overcoming will allow the enterprises formulating strategies for corporate social and environmental responsibility. The advantages of social and environmental responsibility in comparison with the legal one are presented. In conclusion, the authors summed up the theoretical interpretation of the object claimed in the introduction.

  15. Corporate Social and Ecological Responsibility of Russian Coal Mining Companies

    Science.gov (United States)

    Ravochkin, Nikita; Shchennikov, Vladimir; Syrov, Vasiliy

    2017-11-01

    Based on the provisions of corporate social responsibility and taking into account the specifics of Russian mining enterprises, the authors attempt to understand theoretically the corporate social and environmental responsibility in this paper. The study shows that the essence of the principles of socially responsible behavior has ancient roots, while the consumer's attitude towards nature begins only in the era of modern times. The genesis, evolution and transformation of social responsibility in Western countries in the twentieth century are traced. The necessity of taking into account the national social and cultural specifics of the domestic economy is substantiated instead of blind copying of foreign management practices. The difference in the formation of corporate social responsibility (CSR) abroad and in Russia is shown. The list of facts and factors contributing to the formation of CSR in Russian realities is given. With regard to the coal industry enterprises inconsistencies have been identified. Their overcoming will allow the enterprises formulating strategies for corporate social and environmental responsibility. The advantages of social and environmental responsibility in comparison with the legal one are presented. In conclusion, the authors summed up the theoretical interpretation of the object claimed in the introduction.

  16. The Association between Organisational Commitment And Corporate Social Responsibility-Environmental Performance Within an Integrated Sustainability Balanced Scorecard Framework

    Directory of Open Access Journals (Sweden)

    Kirsten Rae

    2015-03-01

    Full Text Available This study investigates whether organisational commitment is associated with organisations‘CSR performance within sustainability aspects of their internal process. A structural equation model (SEM tested two sequential direct associations between: (1 senior management employees‘ affective and continuance organisational commitment and organisations‘ conventional value-creating internal processes; (2 conventional value-creating internal processes and organisations‘ CSR performance within sustainability value-creating internal process. The SEM results show an indirect association between affective commitment and CSR performance within sustainability value-creating internal process, which is mediated by the conventional value-creating internal processes. The findings support an integrated sustainability internal process within a sustainability balanced scorecard (SBSC as depicted in Kaplan and Norton‘s strategy map. Organisations may develop internal processes that promote CSR outcome characteristics when employees possess higher levels of affective organisational commitment. Future research could investigate a broader  range of environmental outcomes within CSR performance.

  17. CORPORATE SOCIAL RESPONSIBILITY IMPACTS ON SUSTAINABLE HUMAN DEVELOPMENT

    Directory of Open Access Journals (Sweden)

    Kerstin Anstätt

    2016-06-01

    Full Text Available The goal of this article is to critically analyze the findings of the first, recently published, studies about Corporate Social Responsibility (CSR impacts on Sustainable Human Development (SHD. We aim at deriving conclusions for effective CSR strategies and at identifying consequences for management and research. As CSR claims to create value for corporations and for society, we argue that the people-centered Capability Approach (CA is promising to provide neglected and much needed insights how corporate activities affect individuals and communities. Based on a survey of recent literature addressing CSR impacts on SHD, we highlight CSR potentials to improve average well-being in multiple dimensions of SHD. Moreover, we critically assess challenges and limitations of CSR as a strategy to preserve and foster SHD. For instance, studies have shown that, despite CSR-driven well-being increases, social capital, relational capabilities and collective agency may become challenged by corporate strategies. Moreover, corporate environmental impacts have been found to be less often addressed by both, companies and SHD researchers. Resulting inequality and fairness issues have been identified as causes of violence against corporations even in the presence of total well-being improvements. We conclude that companies should strategically take into account a comprehensive range of factors driving and hampering SHD to account for their whole portfolio of corporate opportunities and risks. This requires evaluating CSR impacts instead of only focusing on CSR inputs and outputs. Thereby, corporations can mitigate their risks, improve their stakeholder trust and strengthen their competitiveness.

  18. Antecedents of Corporate Environmental Commitments: The Role of Customers.

    Science.gov (United States)

    Afshar Jahanshahi, Asghar; Brem, Alexander

    2018-06-06

    The management of natural environments has become a fundamental issue for companies in recent years. A firm’s environmental commitment affects all levels of its operation. In this study, we investigated whether having an effective and constant relationship with customers over time (customer capital) makes a difference to firms with a high environmental commitment compared with less environmentally committed firms. We found support for our idea by using original survey data from 149 small and medium-sized enterprises (SMEs) in Iran (2016⁻2017). Furthermore, we found that customer capital enhances environmental collaboration with customers which, in turn, has a positive impact on the firm’s environmental commitments. These findings provide empirical evidence for the important role of “getting closer to customers” as a way of enhancing corporate environmental responsibility in developing countries with weak institutional environments.

  19. Imageries of Corporate Social Responsibility

    DEFF Research Database (Denmark)

    Höllerer, Markus A.; Jancsary, Dennis; Meyer, Renate E.

    2013-01-01

    In this paper, we explore how corporations use visual artifacts to translate and recontextualize a globally theorized managerial concept (CSR) into a local setting (Austria). In our analysis of the field-level visual discourse, we analyze over 1,600 images in stand-alone CSR reports of publicly t...... ideational oppositions and reduce institutional complexity; and, finally, by connecting questionable claims with representations of authenticity, they aid in overcoming credibility gaps....

  20. Corporate Social Responsibility, Taxation and Aggressive Tax Planning

    Directory of Open Access Journals (Sweden)

    Knuutinen Reijo

    2014-05-01

    Full Text Available Society expects companies to take into account the economic, environmental, and social effects of their operations and activities. The concept of corporate social responsibility (CSR refers to the operations or actions of companies that are above or independent of the limits or minimum requirements set by legislation.

  1. The concept of corporate social responsibility : A philosophical approach

    NARCIS (Netherlands)

    A. Lebano (Adele)

    2010-01-01

    textabstractCorporate social responsibility (CSR), or the idea that companies should combine economic, social and environmental concerns, seems an unavoidable component of discourses on business and society. Why is this the case? Is it because we are in a post neoliberal era, and in an economic

  2. Creating the strategic basis for corporate environmental management - a case study

    DEFF Research Database (Denmark)

    Larsen, Lars Bjørn

    1998-01-01

    The concept of Strategic Environmental Audit is introduced, as a first attempt to develop an operational tool, which can be used to develop a corporate environmental strategy in order to create the strategic basis for a sound response to the environmental challenge. The initial concept of develop...... of developing environmental strategies using the SEA concept is illustrated by a case study.......The concept of Strategic Environmental Audit is introduced, as a first attempt to develop an operational tool, which can be used to develop a corporate environmental strategy in order to create the strategic basis for a sound response to the environmental challenge. The initial concept...

  3. CORPORATE SOCIAL RESPONSIBILITY VERSUS TAX AVOIDANCE PRACTICES

    Directory of Open Access Journals (Sweden)

    Stoian Ciprian-Dumitru

    2012-07-01

    Full Text Available Worldwide crisis has made multinational companies that are engaged in corporate social responsibility actions to manage their businesses through the lens of various tax avoidance practices. The content of this paper is important due to the fact that tries to identify the impact in case of companies active in corporate social responsibility actions versus their tax structures orientation. Corporate social responsibility literature did not paid enough attention on the impact of the tax avoidance practices of companies. Tax, as a concept, brings in itself an important corporate financial impact with subsequent effects for the life of multiple citizens in countries where private entities are operating. Even though companies are usually expressing their ethical and responsible conduct in respect of the social environment, there are many cases when the business practices were not aligned with the declared corporate behavior. This paper seeks firstly to examine whether companies engaged in tax avoidance practices (ex. offshore tax havens consider that continue to act socially responsible. Secondly, the paper examines the influence on attending the stakeholders’ goals for those companies practicing tax avoidance and its implications on corporate social responsibility actions. Moreover, the paper focuses also on the aspects described before from the perspective of the corporate entities operating in Romania. This paper’s intention is to use and to develop the results of previous research carried out by Lutz Preus (University of London and, subsequently, by Senators Levin, Coleman and Obama in their “Stop Tax Haven Abuse Bill”. The implications and the objectives of this material are to highlight, to identify and to spot clearly the relations and the influences of the tax haven practices of corporations versus their undertaken social responsibility actions. Moreover, this paper brings a fresh perspective of this topic from the

  4. Corporate social responsibility audit: Theoretical aspects

    OpenAIRE

    Artem Koldovskyi

    2015-01-01

    This paper puts a conceptual framework to outline research for corporate social responsibility (CSR) audit based on the analysis of current CRS literature and audit models as implementation of CSR. It is intended to make clear the phenomena about the relationship between audit, implementation of business ethics principles and corporate governance. However, most studies do not take into account modify CSR audit. This paper reports part of a research we carried out on the theoretical interpreta...

  5. ENVIRONMENTAL REPORTING AND CORPORATE GOVERANANCE FOR FTSE 100 LISTED COMPANIES

    Directory of Open Access Journals (Sweden)

    IENCIU IONEL-ALIN

    2012-12-01

    Full Text Available Because environmental information reporting remains voluntary on an international scale, there are major difference in terms of quality and quantity of environmental information, reported by entities from varied sectors and countries. Within this study, I have focused on internal characteristics, consisting mainly in how the entity is managed, in order to identify the existence of certain associations between the characteristics of corporate governance and the existence of environmental reporting. The literature in the field suggests various results related to the correspondence between corporate governance characteristics and environmental reporting. Within the factors suggested by the literature are the board structure, presence of the board committee, the separation between the Chairman of the Board and the Chief Executive Officer, shareholder structure. The paper represent an empirical analyze on how corporate governance characteristics might explain the level of environmental reporting. I suggest a model comprising corporate governance characteristics like: board independence, board size, existence of a Social Responsibility Committee that could explain environmental reporting. The sample comprises 48 companies listed at London Stock Exchange FTSE 100. From FTSE 100 I select only the companies that activates in sectors of activity that may have an impact on the environment such as Aerospace & Defence, Automobiles & Parts, Beverages, Chemicals, Electricity, Food & Drug Retailers, Food Producers, Gas, Water & Multiutilities, General Industrials, Health Care Equipment & Services, Household Goods, Industrial Engineering, Mining, Oil & Gas Producers, Oil Equipment, Services & Distribution, Personal Goods, Pharmaceuticals & Biotechnology, Tobacco. My results show that, from the point of view of the London Stock Exchange FTSE 100 listed companies, the presence of an environmental committee in the board help reduce the conflict of interests between

  6. Measuring Corporate Sustainability and Environmental, Social, and Corporate Governance Value Added

    Directory of Open Access Journals (Sweden)

    Alena Kocmanová

    2016-09-01

    Full Text Available The aim of the paper is to propose a model for measuring sustainable value which would complexly assess environmental, social, and corporate governance contribution to value creation. In the paper the concept of the Sustainable Environmental, Social and Corporate Governance Value Added is presented. The Sustainable Environmental, Social and Corporate Governance Value Added is based on the Sustainable Value Added model and combines weighted environmental, social, and corporate governance indicators with their benchmarks determined by Data Envelopment Analysis. Benchmark values of indicators were set for each company separately and determine the optimal combination of environmental, social, and corporate governance inputs to economic outcomes. The Sustainable Environmental, Social and Corporate Governance Value Added methodology is applied on real-life corporate data and presented through a case study. The value added of most of the selected companies was negative, even though economic indicators of all of them are positive. The Sustainable Environmental, Social and Corporate Governance Value Added is intended to help owners, investors, and other stakeholders in their decision-making and sustainability assessment. The use of environmental, social, and corporate governance factors helps identify the company’s strengths and weaknesses, and provides a more sophisticated insight into it than the one-dimensional methods based on economic performance alone.

  7. CORPORATE SOCIAL RESPONSIBILITY AND ITS FINANCIAL PERFORMANCE

    Directory of Open Access Journals (Sweden)

    Raluca Miruna Zapciu

    2015-06-01

    Full Text Available The field of corporate social responsibility (CSR has grown exponentially in the last two decades. There are different views of the role of the firm in society and disagreement as to whether wealth maximization should be the sole goal of a corporation. Nevertheless, there still remains a debate about the legitimacy and value of corporate responses to CSR concerns. This paper examines the effect of CSR on financial performance. It examines the effect CSR- related shareholder proposals lead to positive announcements returns and superior accounting performance. Also, the channels through which companies benefit from CSR are examined. The paper finds that CSR improves employee satisfaction and helps companies cater to customers that are responsive to sustainable practices and that the adoption of CSR proposals is associated with an increase in labor productivity and sales growth. The results indicate that the sign of the relationship is positive and statistically significant relationship between corporate social responsibility and financial performance, supporting the view that socially responsible corporate performance can be associated with a series of bottom-line benefits.

  8. Managing Corporate Responsibility Globally and Locally

    DEFF Research Database (Denmark)

    Brown, Dana; Knudsen, Jette Steen

    2012-01-01

    Corporate Responsibility (CR) is today an essential component of corporate global strategy. CR can bolster the institutional context for market expansion fill institutional voids or facilitate market entry as a component of non-market strategy. Yet, in fulfilling these functions, CR may need...... to be highly sensitive to local contexts. How can transnational firms organize CR so as to maximize efficiencies from globalization and to minimize the fragmentation of corporate organizational cultures? provide a framework for analyzing the way that corporations coordinate global and local functions. We build...... on this framework in a case study of Novo Nordisk and its approach to determining global and local CR policies and procedures with regard to its China and US subsidiaries. Our findings suggest that it is important for companies to define a common set of organizational norms. In addition, CR need to be sensitive...

  9. Corporate Social Responsibility and Profit Maximizing Behaviour

    OpenAIRE

    Becchetti, Leonardo; Giallonardo, Luisa; Tessitore, Maria Elisabetta

    2005-01-01

    We examine the behavior of a profit maximizing monopolist in a horizontal differentiation model in which consumers differ in their degree of social responsibility (SR) and consumers SR is dynamically influenced by habit persistence. The model outlines parametric conditions under which (consumer driven) corporate social responsibility is an optimal choice compatible with profit maximizing behavior.

  10. Corporate social responsibility, reputation, and moral communication: A constructivist view

    NARCIS (Netherlands)

    Schultz, F.; Carroll, C.

    2013-01-01

    Conditions and notions of corporate reputation underwent in the last years a fundamental change. Economic and technological processes of globalization, modernization, and rationalization enforced the institutionalization of corporate social responsibility (CSR) in the corporate world. It is often

  11. Dakwah Corporate Social Responsibility di Indonesia

    Directory of Open Access Journals (Sweden)

    Ade Iwan Ridwanullah

    2017-06-01

    Full Text Available This paper aims to describe the implementation of proselytism of corporate social responsibility (CSR that is conducted by the company as a business entity that manages natural resources and obligates to carry out social responsibility and environmental enterprise. CSR activities are not only philanthropic activities that have no clear direction and achievement, but those can also be expressed as the realization of proselytism programs in the form of community development with the aim to create the quality of life. The concept of proselytism is not only synonymous with tabligh but also encompassing all aspects of human life to create the change towards the best. The main principle in this proselytism activities is to foster awareness and strength in society as the object of proselytism itself with the aim of improving welfare. Proselytism activities of CSR for people who are in the agricultural area as the main commodity of society are implemented through activities; Land lending, business capital strengthening, management and agricultural development, agricultural cultivation training and marketing of agricultural products. The success of proselytism activities of CSR is supported by factors that support activities such as; Resources, communication and organizational structure that affect each other and strengthen one another.

  12. The business case for corporate social responsibility

    Directory of Open Access Journals (Sweden)

    Vlastelica-Bakić Tamara

    2012-01-01

    Full Text Available In addition to generating economic growth and competitiveness, modern society expects from companies active contribution to sustainable development of economy and society, as well as preservation of the environment. Corporate social responsibility as a business philosophy aims at achieving long-term benefits for the company and the society in which it operates. Although the concept of corporate social responsibility has already been accepted in both theory and practice, the goal of this paper is to underline the arguments and benefits of introducing the concept in business community. The paper presents the business case for corporate social responsibility through the presentation of the impact on the financial performance of the company, consumer behavior and ultimately on its reputation.

  13. Online Privacy as a Corporate Social Responsibility

    DEFF Research Database (Denmark)

    Pollach, Irene

    2011-01-01

    Information technology and the Internet have added a new stakeholder concern to the corporate social responsibility agenda: online privacy. While theory suggests that online privacy is a corporate social responsibility, only very few studies in the business ethics literature have connected...... of the companies have comprehensive privacy programs, although more than half of them voice moral or relational motives for addressing online privacy. The privacy measures they have taken are primarily compliance measures, while measures that stimulate a stakeholder dialogue are rare. Overall, a wide variety...

  14. Globalization, financial capitalism, and corporate social responsibility: Structural tensions

    OpenAIRE

    David Barbosa Ramírez; Christian Medina López; Myriam Vargas López

    2014-01-01

    Globalization and financial capitalism keep a synergy in a global context whose problems such as environmental degradation, social inequity, economic crises and corruption are intensified. Corporate Social Responsibility emerges as a mechanism that seeks to mitigate some of these problems, although its effectiveness and impact today are challenged. The system which globalization, financial capitalism and social responsibility are a part of, is currently facing a number of structural tensions ...

  15. Governance & Corporate Social Responsibility - virksomheders ansvar for udvikling

    OpenAIRE

    Bomholdt, Anders; Lund, Ditte Nissen; Dueholm, Line

    2008-01-01

    Summary Through Corporate Social Responsibility (CSR) and especially within an initiative like the United Nations Global Compact, business has been given co-responsibility for development issues. By invitation from Kofi Annan, then UN Secretary-General, the Global Compact seeks to involve the private sector in the support of the Millennium Development Goals. In order to do so the Global Compact advocates 10 principles on human rights, workers rights, environmental issues and anti-corruption t...

  16. Ecological Modernization and Corporate Social Responsibility

    Directory of Open Access Journals (Sweden)

    Naira Tomiello

    2012-06-01

    Full Text Available This article discusses the role of social and environmental enterprises revealed in the concept of Corporate Social Responsibility (CSR and analyzed in the light of Ecological Modernization Theory (TME.The overall objective of this study is to understand CSR from the perspectiveof TME through more detailed research of a CSR program called  Clube dos Produtores [Producers Club].This program aims to influence the supply chain to adopt responsible and sustainable practices, and seeks to strengthen the small and medium producers through structured actions, such as training, qualification, and inspection, stimulating quality, innovation and productivity growth. It is conducted in parallel, in Portugal, by the Rede Sonae de Distribuição and, in Brazil, by Walmart Company. The data collection included both Countries. In Portugal, the Clube dos Produtores has emerged to combine the synergy between distribution and production and promote the development of domestic production. It takes the environment as the genesis for its creation, maintains a nationalist approach by encouraging the consumption of domestic products, and recognizes consumer pressure as the force for continuous innovation of products and services. In addition, it reconciles tradition and modernity through products supported by different generations. In Brazil, the Club is founded on the sustainability discourse; the customer awareness about environmental issues was not captured in the research; the producers innovations result from their own initiatives to participate in fairs or from direct contact with consumers; the dialogue between tradition and modernity occurs primarily through the entrepreneurial capacity of the producers and less direct intervention by Walmart.

  17. Corporate legal responsibility: A levinasian perspective

    OpenAIRE

    Soares, Conceição

    2008-01-01

    In this article I will look into Corporate Legal Responsibility taking into account Levinas’s notion of infinite responsibility, as well as his understanding of ethical language. My account of Levinas’s philosophy will show that it challenges – breaking down – deeply entrenched distinctions in the dominant strands of moral philosophy, within which the theory of individual responsibility is embedded, such as between:(1) duty to others on the one hand and supererogation on the other; (2) perfec...

  18. Impact of corporate social responsibility claims on consumer food choice

    DEFF Research Database (Denmark)

    Mueller Loose, Simone; Remaud, Hervé

    2013-01-01

    Purpose - The study assesses the impact of two different corporate social responsibility (CSR) claims, relating to social and environmental dimensions, on consumers’ wine choice across international markets. It is analysed how point of purchase CSR claims compete with other food claims and their ......Purpose - The study assesses the impact of two different corporate social responsibility (CSR) claims, relating to social and environmental dimensions, on consumers’ wine choice across international markets. It is analysed how point of purchase CSR claims compete with other food claims...... Eastcoast, the US Midwest, Anglophone and Francophone Canada. Findings - CSR claims relating to social and environmental responsibility have a similar awareness, penetration and consumer trust, but differ in their impact on consumer choice, where environmental corporate responsibility claims benefit from...... a higher marginal willingness to pay. Consumer valuation of CSR claims significantly differs across international markets, but is consistently lower than for organic claims. Research limitations/implications - The study was limited to wine and future research is required to generalise findings to other...

  19. DRIVING CORPORATE SOCIAL RESPONSIBILITY (CSR ...

    African Journals Online (AJOL)

    henk

    express reference is made to companies' social responsibility (which is commonly referred to as CSR),4 ...... deceptive representations. S 22 of the Act ... South Africa, which requires transparent and effective communication with stakeholders ...

  20. On the foundations of corporate social responsibility

    NARCIS (Netherlands)

    Liang, Hao; Renneboog, Luc

    Using corporate social responsibility (CSR) ratings for 23,000 companies from 114 countries, we find that a firm's CSR rating and its country's legal origin are strongly correlated. Legal origin is a stronger explanation than “doing good by doing well” factors or firm and country characteristics

  1. Corporate Social Responsibility in a Danish Context

    DEFF Research Database (Denmark)

    Holt, Helle

    This paper describe and discuss how and why in a country with a welfare state, the debate of corporate social responsibility (CSR) has begun. In other countries like USA, CSR is discussed on the basis of the imperfections of the market, in Denmark CSR is discussed on the basis of what could...

  2. Business Students' Perceptions of Corporate Social Responsibility

    Science.gov (United States)

    Fitzpatrick, Julie

    2013-01-01

    Corporate social responsibility (CSR) is a key element of today's Business school curricula. Proponents of CSR have argued that a business has an obligation to balance the interests of its many stakeholders. Critics of CSR, however, have argued that a business has an obligation only to its owners--its shareholders. In this paper I examined the…

  3. Corporate Social Responsibility Under Authoritarian Capitalism

    DEFF Research Database (Denmark)

    Hofman, Peter S.; Moon, Jeremy; Wu, Bin

    2017-01-01

    This article introduces the concept of corporate social responsibility (CSR) in the seemingly oxymoronic context of Chinese “authoritarian capitalism.” Following an introduction to the emergence of authoritarian capitalism, the article considers the emergence of CSR in China using Matten and Moon...

  4. Microsimulation of Corporate Response to Investment Subsidies

    NARCIS (Netherlands)

    Tongeren, van F.W.

    1998-01-01

    The article presents an application of microsimulation to modeling of firm behavior in an economy-wide framework. The model is used to investigate the response of industrial corporations to investment subsidies in the Netherlands and traces the effects to the macro economic level. The

  5. Universities and Corporate Social Responsibility Performance: An ...

    African Journals Online (AJOL)

    The paper examines the need for universities to carry out corporate social responsibility programmes. Two theories were used as theoretical framework for the study (stakeholder's theory and uncertainty reduction theory). The qualitative research method was used as the research method while personal interview was used ...

  6. Company learning about corporate social responsibility

    NARCIS (Netherlands)

    Cramer, J.M.

    2005-01-01

    This article analyses the learning experiences gained by 19 Dutch companies when implementing the concept of corporate social responsibility in their own business practices. It is concluded that learning processes took place at individual level and, in certain cases, at group level. Learning at

  7. Communicating Corporate Social Responsibility Performance of ...

    African Journals Online (AJOL)

    Corporate social responsibility is an approach whereby a company considers the interests of all stakeholders, both within the organisation and in society and applies those interests while developing its strategy and during execution; it offers organisations various opportunities not only to differentiate themselves from ...

  8. Pluralism in political corporate social responsibility

    NARCIS (Netherlands)

    Mäkinen, J.; Kourula, A.

    2012-01-01

    Within corporate social responsibility (CSR), the exploration of the political role of firms (political CSR) has recently experienced a revival. We review three key periods of political CSR literature—classic, instrumental, and new political CSR—and use the Rawlsian conceptualization of division of

  9. Banking efficiency under corporate social responsibilities

    DEFF Research Database (Denmark)

    Ohene-Asare, Kwaku; Asmild, Mette

    2012-01-01

    This paper expands the banking efficiency literature by developing a banking intermediation model that captures both profit-maximizing and Corporate Social Responsibilities (CSR) of banks. Using a data set of 21 banks for each year 2006-2008, we evaluate the relative efficiency of Ghanaian banks...

  10. Dynamics of Corporate Social Responsibility in Asia

    DEFF Research Database (Denmark)

    Kim, Rebecca Chunghee; Moon, Jeremy

    2015-01-01

    This article investigates Corporate Social Responsibility (CSR) in Asia through two related themes: research knowledge and ethical norms. ‘CSR in Asia’ research is shown to be growing, particularly in East Asia. Compared with Western CSR literature, it is shown to be dominated by empirical, parti...

  11. Gender, Business Ethics, and Corporate Social Responsibility

    DEFF Research Database (Denmark)

    Grosser, Kate; Moon, Jeremy; Nelson, Julie A.

    2017-01-01

    This article reviews a conversation between business ethicists and feminist scholars begun in the early 1990s and traces the development of that conversation in relation to feminist theory. A bibliographic analysis of the business ethics (BE) and corporate social responsibility (CSR) literatures ...

  12. Corporate social responsibility motivations in Zambian SMEs

    NARCIS (Netherlands)

    Choongo, P.; van Burg, J.C.; Paas, L.J.; Masurel, Enno; Lungu, John

    2017-01-01

    This paper examines the motivations of different forms of corporate social responsibility (CSR) by small and medium-sized enterprises (SMEs) in an under-researched Sub-Saharan African country, Zambia. The results show that internal motivations (financial motivation and moral and ethical motivation)

  13. Corporate Social Responsibility and the Millennials

    Science.gov (United States)

    McGlone, Teresa; Spain, Judith Winters; McGlone, Vernon

    2011-01-01

    The incorporation of corporate social responsibility (CSR) into an organization's strategic plan may impact the company's ability to attract and keep members of the Millennial generation as employees. The authors examined the CSR attitudes of college students and the correlation of these attitudes with willingness to work for companies that…

  14. Corporate Responsibility as Myth and Ceremony

    DEFF Research Database (Denmark)

    Haack, Patrick; Martignoni, Dirk; Schoeneborn, Dennis

    Organizations adopt corporate responsibility (CR) policies often ceremonially, meaning that policy adoption is not substantive and lacks alignment with actual practice. Prior research in institutional theory has largely assumed as static view of adoption and suggests that a situation of opacity (i...... governance mechanism and (2) the institutional theory concepts of decoupling and (re-)coupling....

  15. Universities and Corporate Social Responsibility Performance: An ...

    African Journals Online (AJOL)

    Toshiba

    CSR universities can pay attention to; these areas are: economic responsibility, ... The idea or thinking of corporate social ... commonly accepted that a good reputation can create a strong competitive advantage ...... Universalities also need to take into consideration philanthropic ..... Critical Perspectives on Accounting. Vol.

  16. Corporate Social Responsibility Agreements Model for Community ...

    African Journals Online (AJOL)

    Corporate Social Responsibility Agreements Model for Community ... their host communities with concomitant adverse effect on mining operations. ... sustainable community development an integral part of the mining business. This paper presents the evolutionary strategic models, with differing principles and action plans, ...

  17. Exploring the Institutionalization of Corporate Responsibility

    DEFF Research Database (Denmark)

    Haack, Patrick; Schoeneborn, Dennis

    2015-01-01

    by drawing on the prominent management practice of corporate responsibility. Our paper contributes to the development of a general theory of decoupling and institutionalization by examining the boundary conditions under which organizations adopt ceremonially or implement substantively a policy. We discuss...

  18. Corporate Social Responsibility, social contract, corporate personhood and human rights law: Understanding the emerging responsibilities of modern corporations

    OpenAIRE

    Amao, O

    2008-01-01

    Copyright @ 2008 Olufemi Amao. The social contract theory has been advanced as a theoretical basis for explaining the emerging practice of Corporate Social Responsibility (CSR) by corporations. Since the 17th century the social contract concept has also been used to justify human rights. The concept is the constitutional foundation of many western states starting with England, US and France. Business ethicists and philosophers have tried to construct and analyse the social responsibility o...

  19. Corporate Social Responsibility and Managing Ethical Culture

    Directory of Open Access Journals (Sweden)

    Yeney Widya Prihatiningtias

    2012-04-01

    Full Text Available This essay argues that the promotion of Corporate Social Responsibility (CSR and ethical business conduct is very important. CSR nowadays has become crucial issue as major companies are expected to demonstrate their commitment to society’s values through actions. The current article explains, evaluates, and applies to relevant examples of the narrow, broader socio-economic, as well as broad maximal view of CSR. It also critically describes how organizations can develop ethical cultures and corporate ethics programs for CSR.

  20. Corporate Social Responsibility in the Board Room

    DEFF Research Database (Denmark)

    Knudsen, Jette Steen; Geisler, Kathrine; Ege, Mette

    2013-01-01

    When do board directors pay attention to corporate social responsibility (CSR) issues? Board directors have traditionally focused on maximizing shareholder profit and viewed corporate governance narrowly as a way to meet this goal. They have paid little or no attention to CSR issues because...... they see CSR as a contrast to profit maximization. We argue in this article that companies can no longer ignore CSR. We propose that three conditions must be met in order for boards to pay attention toCSR. First, the board must have a mindset that considers CSR as contributing value to the firm. Second...

  1. Corporate Social Responsibility: the Challenges and Constraints

    Directory of Open Access Journals (Sweden)

    Piasecki Ryszard

    2017-12-01

    Full Text Available This article discusses the chances and vulnerabilities of corporate social responsibility (CSR on two main levels: the small and medium sector at a local level; and big corporations at the macro and international levels. The modern understanding of the definition of CSR is also analyzed. This concept in the management sciences is often misunderstood because it is usually seen as one means in the struggle to achieve a better competitive position. On the other hand, for the development sciences CSR is an effective instrument of income redistribution and as an addition to state support for the underprivileged social groups.

  2. Corporate Social Responsibility: Why? ethical justification of corporate social responsibility

    Directory of Open Access Journals (Sweden)

    Susy Caballero Jara

    2015-09-01

    Full Text Available Mucho se ha discutido en el Perú sobre qué es la responsabilidad social empresarial (RSE ycómo se implementa. La pregunta de por qué, en cambio, no ha recibido similar interés. Esta esprecisamente la interrogante que el presente artículo busca responder: ¿Qué justifica la RSE?¿Por qué las empresas deben ser socialmente responsables?Tomando como punto de partida la clasificación en cuatro grandes teorías de responsabilidadsocial empresarial o corporativa propuesta por Garriga y Melé (2004, a saber, las teoríasinstrumentales, políticas, integradoras y éticas, se identifican rastros de las mismas en la literaturaperuana. De esta forma, se logra un panorama de las distintas justificaciones brindadas porlos autores peruanos. Posteriormente, se toma partido a favor de las teorías éticas de RSE, enparticular del subgrupo «teoría normativa de los grupos de interés» (stakeholder normativetheory, que ve a la RSE como ética aplicada a los negocios, exponiendo sus versiones utilitaristay deontológica, exposición que deja a esta última mejor posicionada. De esta manera, sepropone ir más allá de las justificaciones exclusivamente rentistas, según la cual el empresariodebe ser socialmente responsable porque le conviene, y considerar la deontología como lajustificación del por qué hacer RSE.

  3. Corporate Social Responsibility and Human Rights

    DEFF Research Database (Denmark)

    Buhmann, Karin

    2006-01-01

    rather than public regulation. The UN Global Compact and the UN Norms on human rights responsibilities for transnational and other corporations are discussed as examples of changes in international UN based regulation of corporations in relation to CSR topics, and as examples of network governance......Taking its point of departure in the aims of the United Nations, the article discusses challenges to international law making and the UN in the relatively immediate future in view of the increasing role and influence of corporations. This is done addressing challenges posed by globalisation......, in particular with regard to the appropriateness of past and present ideas of duty holders, modes of regulation, and law making, to deliver the aims of the UN; International law making and actors in this process; and a changing character of law and legal regulation, towards deregulation and private regulation...

  4. Environmental, social, and corporate report 2009 - Cezus Montreuil- Juigne (Areva)

    International Nuclear Information System (INIS)

    2010-01-01

    CEZUS, a subsidiary of AREVA, is the global leader in the market for zirconium, the metal used, among other things, for the cladding on fuel assembly tubes. CEZUS's operations are distributed over six sites. The site in Montreuil-Juigne, in western France, pilgers zirconium and titanium alloy tubes and blanks for the fabrication of fuel assembly tubes. This document shows details of the CEZUS Montreuil-Juigne facility and its 2009 initiatives on: consumption and waste management, risk management, environmental and safety management, social and corporate responsibilities

  5. Proměny Corporate Social Responsibility

    OpenAIRE

    Knížová, Kristýna

    2014-01-01

    In 1953, Howard R. Bowen gave rise to the debate on social responsibility, and since then it has become very widespread. The concept of Corporate Social Responsibility gained a lot of forms during the second half of the twentieth century and from the university campuses got into practice and also into the Czech Republic. On the background of changing theoretical approaches toward CSR we can see changes of business environment - especially in the change of the conceptualization of the enterpri...

  6. Reflexions on the Debate on Corporate Social Responsibility( Corporate Social Responsibility)

    OpenAIRE

    ドボルー, フイリッブ; Philippe, Debroux

    2004-01-01

    In the last 30 years a dramatic increase in the development both of business ethic quite generally, and business corporate responsibility in particular has been observed. Ethical concerns are now integral to business decisions. The importance of accountab

  7. How Do Employees Perceive Corporate Responsibility? Development and Validation of a Multidimensional Corporate Stakeholder Responsibility Scale

    OpenAIRE

    El Akremi, A.; Gond, J-P.; Swaen, V.; De Roeck, K.; Igalens, J.

    2015-01-01

    Recent research on the microfoundations of corporate social responsibility (CSR) has highlighted the need for improved measures to evaluate how stakeholders perceive and subsequently react to CSR initiatives. Drawing on stakeholder theory and data from five samples of employees (N = 3,772), the authors develop and validate a new measure of corporate stakeholder responsibility (CStR), which refers to an organization’s context-specific actions and policies designed to enhance the welfare of var...

  8. CURRENT CONCERNS REGARDING THE CORPORATE SOCIAL RESPONSIBILITY IN ROMANIA

    OpenAIRE

    IONELA CARMEN PIRNEA; NICOLETA BELU; EMILIA IORDACHE

    2012-01-01

    The propose of this paper is to identify current concerns regarding the corporate social responsibility in Romania. First the paper present a short introduction about the concept of corporate social responsibility. Next the paper highlights the importance of corporate social responsibility in Romania and some results about the involvement of small and medium enterprises in social responsibility activities.

  9. Communication, Marketing and Corporate Responsibility

    Directory of Open Access Journals (Sweden)

    Frederico de Andrade Gabrich

    2016-12-01

    Full Text Available Advertising, which stems from the strategic planning of the company's marketing , integrates the proposal and the corresponding consumer contract to the product or service offered to the market. As part of the contract, advertising and communication strategies and business marketing also undergo fully the principle of information and the principle of good faith in its objective meaning. Therefore, communication strategies, marketing planning and advertising actions of truly citizen and responsible company should be structured legally in order to consider all related duties in good faith.

  10. Corporate responsibility and prevention of money laundering

    Directory of Open Access Journals (Sweden)

    Đurđević Dragan Ž.

    2015-01-01

    Full Text Available This paper analyzes corporate responsibility and prevention of money laundering from the point of view of the new emerging business enviroinment, while taking into account the aspects of risk and legal responsibility. Furthermore, it analyzes the legal foundation, international standards, as well as the national Serbian regulatory system approach to anti-money laundering battle. The paper points to the key elements of anti-money laundering activities aimed at protection and safeguarding business interests, using the principles like 'knowing your client well', protecting your employees etc. By doing so, we also protect national interests, increase security and maintain the rule of law and of the stability of democratic society and institutions. Special focus is placed on the activities, roles and responsibilities of management in recognizing money laundering indicators and typologies, as well as the education of corporate staff in this area so as to be able to detect the aforementioned illegal activities in a timely manner.

  11. Corporate Social Responsibility Activities Of Business Organizations In Bulgaria

    OpenAIRE

    Kiril Dimitrov

    2010-01-01

    This article presents the results of a survey of corporate social responsibility activities, under-taken by a group of business entities in Bulgaria in the context of great political, economical and cultural changes that the country has been passing through from 1990 up to date, and that affected the organizational behaviour of locally operating companies, as well as the beliefs, values and underlying assumptions of the individuals, working there. Environmental factors, influencing the initia...

  12. The concept of corporate social responsibility: A philosophical approach

    OpenAIRE

    Lebano, Adele

    2010-01-01

    textabstractCorporate social responsibility (CSR), or the idea that companies should combine economic, social and environmental concerns, seems an unavoidable component of discourses on business and society. Why is this the case? Is it because we are in a post neoliberal era, and in an economic crisis, that we are acknowledging the drawbacks of unrestrained business activity? Or is the opposite true, and the popularity of CSR is the product of the triumph of neoliberal ideology? Both views ca...

  13. Towards a convergent institutional perspective on corporate social responsibility (CSR)

    OpenAIRE

    Blindheim, Bjørn-Tore

    2010-01-01

    PhD thesis in Economics This thesis include published articles: PAPER 3: Blindheim, B-T. and Langhelle, O. (2010) Reinterpreting the Principles of CSR: A Pragmatic Approach. Corporate Social Responsibility and Environmental Management, 17: 107-117 John Wiley & Sons Ltd. and ERP Environment. http://onlinelibrary.wiley.com/doi/10.1002/csr.235/pdf The research reported in this thesis has been directed by three interconnected questions: 1) How can institutional theory contrib...

  14. Implementasi Corporate Social Responsibility Pada PT. Perkebunan Nusantara IV (PERSERO)

    OpenAIRE

    Matondang, Anggey Wira

    2015-01-01

    Corporate Social Responsibility is a management concept where by companies integrate social and environmental concerns in their business operations and interactions with their stakeholders. This study aims to determine how the implementation of CSR in PTPN IV and what are the effect of CSR implementation to the community’s economic empowerment and their constraints. This study is a qualitative study using descriptive methods, and data are collected through interviewing the informan...

  15. Communicating corporate social responsibility to suspicious audiences: beyond identity washing

    NARCIS (Netherlands)

    Elving, W.; van Vuuren, M.; Bech-Larsen, T.; Frandsen, F.

    2010-01-01

    Organizations need good reputations among their stakeholders. One way of creating a better reputation might be the engagement in Corporate Social Responsibility (CSR) or Corporate Responsibility (CR) programs. However, since several organizations were greenwashing their communication (suggesting a

  16. Does corporate governance shape the relationship between corporate social responsibility and financial performance?

    NARCIS (Netherlands)

    Kabir, Rezaul; Thai Minh, Hahn

    2017-01-01

    Purpose: The theoretical and empirical relationships between corporate social responsibility (CSR) and corporate financial performance are not without controversy. Yet, CSR activities are increasingly undertaken by a large number of firms, not only in developed countries but also in emerging

  17. Theoretical Foundations of Corporate Social Responsibility

    Directory of Open Access Journals (Sweden)

    K.

    2017-05-01

    Full Text Available The article’s objective is to reveal theoretical foundations of corporate social responsibility. It is argued that the financial crisis and its implications for the global economy have demonstrated once and again that stability of the global market is conditional on the responsible behavior, models of balanced business operation, active management, impact of business (companies on the social life, and regulatory framework. The global corporate social responsibility depends on problems associated with change in the global climate and deepened social inequality. The demand for social policy is tremendous at global and sectoral level. Business needs to be engaged in social issues because a new global social contract between business, government and society is required to ensure long-term stabilization and reproduction of wealth. It has become even more obvious at corporate level. It is shown that the notion of “social” has many meanings, but in the legal context it means the need to account, apart from the literary meaning of this norm, for the social context in which this norm operates. The notion “social” is synonymous to society, referring to not only business operation target but also to the responsibility of a businessman. It is demonstrated that the corporate social responsibility will work effectively and help achieve the organizations’ objectives if it has the parameters of an open system interacting with the environment. At the same time, it should be remembered that in keeping with the system characteristic of modern management theories addressing a company as a homogenous and target-oriented system all the internal processes occurring in one component of this system will have effects for its other components.

  18. Identical or Just Compatible? The Utility of Corporate Identity Values in Communicating Corporate Social Responsibility

    DEFF Research Database (Denmark)

    Schmeltz, Line

    2014-01-01

    This study explores whether companies embracing a corporate social responsibility agenda have a strategic focus on adapting and aligning their value systems to reflect such commitment. The analysis is based on empirical data and a conceptual model juxtaposing corporate values, corporate social...... is discussed in relation to the reported difficulties that companies experience when facing the new and complex challenge of communicating corporate social responsibility....

  19. CORPORATE SOCIAL RESPONSIBILITY AND COMPANIES’ REPUTATION

    Directory of Open Access Journals (Sweden)

    Patrizia GAZZOLA

    2014-06-01

    Full Text Available The aim of this research paper is to analyze in what way Corporate Social Responsibility (CSR is capable of enhancing corporate reputation. In the past companies often thought to business and society as being in opposition, but in these days external pressure for CSR continues to grow and numerous organizations monitor, rank, and report social performance. Sometimes the legal, business and reputation risks are great for companies engaging in practices deemed unacceptable. Socially responsible behaviors can increase a company's value in that they can increase the degree of confidence of the various stakeholders and the level of reputation. The research is based on the theoretical framework that supports a thesis of their positive relationship. In the paper the Italian companies with the best CSR reputations are analyzed.

  20. Corporate Social Responsibility through Education and Sport.

    Directory of Open Access Journals (Sweden)

    Irina-Eugenia Iamandi

    2014-12-01

    Full Text Available Starting from the need to tackle in a sustainable way the new economic and social requirements particularly induced by the recent financial crisis, corporate social responsibility (CSR is one envisaged solution at community and organizational level, because of its win-win strategic potential. More than that, acknowledging the economic impact of strongly supporting social domains like education and sport, the European Union (EU has designed new measures for developing the human potential during 2014-2020 period. Following these two rationales, the main research objective is to emphasize the relationship between CSR and corporate support for educational and sport projects of top performing companies in Romania, Bulgaria and Croatia in the post-crisis period. Four main issues are investigated in detail regarding the corporate support for education and sport areas through CSR initiatives, namely existence of corporate involvement, forms of commitment, reasons for engagement, and main beneficiaries of implication. The research methodology focuses on empirical and analytical perspectives, while the results show new facets and implications of CSR initiatives in education and sport domains, but also a set of similarities and differences between the analysed EU countries. Economic and social impacts are also examined, as well as future research directions.

  1. Corporate Social Responsibility: A Cross Sectional Examination of Incentivization.

    Science.gov (United States)

    1995-09-01

    which address organizational behavior: Corporate Social Responsibility ( CSR ), Expense Preference Approach (EPA), Resource Dependency Theory (RDT...i V *>V CORPORATE SOCIAL RESPONSIBILITY : A CROSS SECTIONAL EXAMINATION OF INCENTIVIZATION THESIS Jennifer A. Block, B.S. First Lieutenant, USAF...Distribution/ Availability Codes Dist m Avail and/or Special \\&\\W 0\\1 CORPORATE SOCIAL RESPONSIBILITY : A CROSS SECTIONAL EXAMINATION OF

  2. Corporate Social Responsibility in China Apparel Industry

    OpenAIRE

    Zhao Linfei; Gu Qingliang

    2009-01-01

    China apparel industry, which is deeply embedded in the global production network (GPN), faces the dual pressures of social upgrading and economic upgrading. Based on the survey in Ningbo apparel cluster, the paper shows the state of corporate social responsibility (CSR) in China apparel industry is better than before. And the investigation indicates that the firms who practice CSR actively perform better both socially and economically than those who inactively. The resea...

  3. Corporate Social Responsibility (CSR) and energy industry

    International Nuclear Information System (INIS)

    Landhaeusser, Werner; Hildebrandt, Alexandra

    2016-01-01

    What means Corporate Social Responsibility (CSR) in the energy industry? A rising energy demand with limited natural resources pose utilities, industry and consumers with new challenges. This book follows an interdisciplinary approach and for the first time brings together debates and findings from industry, science, politics, culture and media. Because the energy transition can only succeed if it is comprehensible for the individual and fragmented perspectives and interests are merged. [de

  4. Corporate Social Responsibility and Managing Ethical Culture

    OpenAIRE

    Yeney Widya Prihatiningtias

    2012-01-01

    This essay argues that the promotion of Corporate Social Responsibility (CSR) and ethical business conduct is very important. CSR nowadays has become crucial issue as major companies are expected to demonstrate their commitment to society’s values through actions. The current article explains, evaluates, and applies to relevant examples of the narrow, broader socio-economic, as well as broad maximal view of CSR. It also critically describes how organizations can develop ethical cultures and c...

  5. Are Employees Concerned About Corporate Social Responsibility?

    OpenAIRE

    Caner Dincer; Banu Dincer

    2015-01-01

    In this paper, we explore the impact of corporate social responsibility (CSR) on organizational commitment of internal publics especially employees. More precisely, we seek to examine the effect of CSR practices on different dimensions of organizational commitment focusing on the employee level. The study uses a web-based survey research method and employs hierarchical multiple regression analysis to explore the predictive ability of four dimensions of CSR on three dimensions of organizationa...

  6. Determinant of the Corporate Social Responsibility Disclosure

    OpenAIRE

    Sunarsih, Uun; Nurhikmah, N

    2017-01-01

    Corporate Social Responsibility (CSR) has a very important role for the company and now become an obligation for every company. The purpose of this study examined the effect of institutional ownership, board of commissioners, profitability and size on CSR disclosure. This research conducted at mining manufacturing companies listed in Indonesia Stock Exchange period 2013-2014 and obtained 76 sample companies. The method used is multiple regression analysis. The result showed only institutional...

  7. Earnings Management and Corporate Social Responsibility

    OpenAIRE

    Benjamin Uyagu; Alexander Olawumi Dabor

    2017-01-01

    This study lies at the heart of the issue of reliability of financial statements. Reliability is the accountant’s terminology for integrity of financial statements. This study focused on the impact of Corporate Social Responsibility on earnings management in the Nigerian manufacturing sectors. The study is motivated by the paucity of research on subject matter in manufacturing sub-sector in Nigeria. The study employed the ordinary least square multivariate regression technique. A sample of fi...

  8. On the Economics of Corporate Responsibility

    OpenAIRE

    Lundgren, Tommy

    2007-01-01

    This paper seeks to explore the economic mechanisms behind corporate social responsibility (CSR) in a micro-economic model of the firm. The motivation of this study is to shed some light on the potential causes of the observed phenomena of voluntary over-compliance among firms. We consider a few diferent models, both static and dynamic, to investigate how various assumptions about costs and benefits may aspect CSR behavior through a stock of goodwill capital. Our analysis show that in optimum...

  9. Economic Perspectives on Corporate Social Responsibility

    OpenAIRE

    KITZMUELLER, Markus

    2010-01-01

    Defense date: 16/04/2010 Examining Board: Professor Pascal Courty, University of Victoria, Canada, Supervisor Professor Luigi Guiso, EUI Professor Franklin Allen, University of Pennsylvania Professor Benjamin Lockwood, University of Warwick What is Corporate Social Responsibility (CSR) and how can we explain the phenomenon from an economic perspective? Is there a business case for CSR and was Milton Friedman right when writing in the New York Times in 1970 that "the social r...

  10. Social innovation in the context of corporate social responsibility

    Directory of Open Access Journals (Sweden)

    María de Fátima León

    2012-10-01

    Full Text Available Faced with a reality characterized by unsolved social and environmental problems, it is common to observe the behavior of firms in terms of its contribution in the resolution or treatment of these problems. Many of these initiatives are examples of social innovations offering new products, processes and relationships in terms of benefiting the most disadvantaged groups in areas such as safety, health, education, environment, among others. In this sense, this documentary research examines the role of social innovation in the context of corporate social responsibility, through a review of theoretical topic of innovation, social innovation and corporate social responsibility. Also, through the filter of what can be considered social innovation, raises some examples of Venezuelan companies with socially responsible approaches moving toward maturity in a socially ethical enterprise.

  11. Corporate Characteristics, Political Embeddedness and Environmental Pollution by Large U.S. Corporations

    Science.gov (United States)

    Prechel, Harland; Zheng, Lu

    2012-01-01

    Organizational and environmental sociology contain surprisingly few studies of the corporation as one of the sources of environmental pollution. To fill this gap, we focus on the parent company as the unit of analysis and elaborate environmental theories that focus on the organizational and political-legal causes of pollution. Using a compiled…

  12. The impact of corporate social responsibility on brand loyalty

    Directory of Open Access Journals (Sweden)

    Belinda Dapi

    2015-09-01

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

  13. Corporate social responsibility as a source of employee satisfaction

    OpenAIRE

    Bauman, Christopher W.; Skitka, Linda J.

    2012-01-01

    Corporate social responsibility has received an increasing amount of attention from practitioners and scholars alike in recent years. However, very little is known about whether or how corporate social responsibility affects employees. Because employees are primary stakeholders who directly contribute to the success of the company, understanding employee reactions to corporate social responsibility may help answer lingering questions about the potential effects of corporate social responsibil...

  14. The Politics of Stakeholder Influence in Corporate Environmental Governance

    DEFF Research Database (Denmark)

    Backer, Lise

    In this article I analyse how the multinational oil company Shell has responded to the increasing institutional pressures (DiMaggio and Powell, 1983) related to corporate environmental governance. The corporate culture in Shell appears favourable (Hoffman, 2001) towards the adoption of corporate...... environmental governance practices. The Shell top management is to this end appearing sincere in the way they monitor (Meyer and Rowan, 1977) the progress in giving secondary stakeholders (Clarkson, 1995) access to environmental information and to environmental decision-making in Shell. Based on the Shell case...... I contribute in this article to descriptive stakeholder engagement theory by conceptualising a number of new internal influence strategies that engaged secondary stakeholders can use in their new face-to-face interactions with the corporations. These internal stakeholder influence strategies should...

  15. The Case For Corporate Responsibility: Arguments From The Literature

    Directory of Open Access Journals (Sweden)

    Lucy da Piedade

    2006-11-01

    Full Text Available Heightened scrutiny of organisations and ever increasing stakeholder demands for organisations to respond to issues within broader society, make it imperative that organisational leaders understand why they should undertake corporate responsibility initiatives. This literature review (part one of a two part study investigates the issues that should be addressed by organisations under the banner of corporate responsibility, including the definition of corporate responsibility, its extent and boundaries and the business case for corporate responsibility. This background provides a basis for an exploratory study (part two of how South African organisations should frame the case for corporate responsibility and how investment in this area can be assessed.

  16. Substance misuse prevention as corporate social responsibility.

    Science.gov (United States)

    Radacsi, Gergely; Hardi, Peter

    2014-03-01

    All sectors of society should be involved in reducing substance misuse, including businesses. However, the business sector is typically involved only to the extent that their products compel them to be (e.g., alcohol producers promoting responsible alcohol consumption). This article examines why business participation has been limited and how embedding prevention within a framework of health promotion could increase participation. It reviews both Hungarian and international cases, concluding that although corporate social responsibility (CSR) offers a framework to approach substance misuse reduction, a different perception of the role of the business sector is necessary to make it viable.

  17. Corporate social responsibility of future radiology professionals.

    Science.gov (United States)

    Collins, Sandra K; Collins, Kevin S

    2011-01-01

    Plagued by difficult economic times, many radiology managers may find themselves faced with ethical dilemmas surrounding ongoing organizational pressures to maintain high levels of productivity with restricted resources. This often times tests the level of moral resilience and corporate social consciousness of even the most experienced radiology professionals. A study was conducted to determine what Corporate Social Responsibility (CSR) orientation and viewpoint future radiology professionals may have. The results of the study indicate that these study participants may initially consider patient care more important than profit maximization. Study results indicate that these specific future radiology professionals will not need laws, legal sanctions, and intensified rules to force them to act ethically. However,they may need ongoing training as to the necessity of profit maximization if they seek the highest quality of care possible for their patients.

  18. Communicating Corporate Social Responsibility on Social Media: Strategies, Stakeholders, and Public Engagement on Corporate Facebook

    Science.gov (United States)

    Cho, Moonhee; Furey, Lauren D.; Mohr, Tiffany

    2017-01-01

    The purpose of this study was to explore what corporations with good reputations communicate on social media. Based on a content analysis of 46 corporate Facebook pages from "Fortune's" "World's Most Admired Companies," this study found that corporations communicate noncorporate social responsibility messages more frequently…

  19. PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP EARNING RESPONSE COEFFICIENT

    Directory of Open Access Journals (Sweden)

    MI Mitha Dwi Restuti

    2012-03-01

    Full Text Available Tujuan penelitian ini adalah untuk mengetahui pengaruh negatif pengungkapan Corporate Sosial Responsibility (CSR disclosure terhadap Earning Response Coefficient (ERC. Alat analisis yang digunakan dalam penelitian ini menggunakan metode analisis regresi berganda.Sampel yang digunakan adalah sebanyak 150 perusahaan yang terdaftar pada Bursa Efek Indonesia pada tahun 2010. Berdasarkan hasil penelitian ditemukan bahwa pengungkapan Corporate Social Responsibility tidak berpengaruh terhadap Earning Response Coefficient (ERC. Hal ini dapat dikatakan bahwa investor belum memperhatikan informasi-informasi sosial yang diungkapkan dalam laporan tahunan perusahaan sebagai informasi yang dapat mempengaruhi investor dalam melakukan keputusan investasi. Investor masih mengganggap informasi laba lebih bermanfaat dalam menilai perusahaan dan dianggap lebih mampu memberikan informasi untuk mendapatkan return saham yang diharapkan oleh investor dibandingkan dengan informasi sosial yang diungkapkan oleh perusahaan.The purpose of this study is to determine the negative effect of Corporate Social Responsibility disclosure (CSR disclosure of Earnings Response Coefficient (ERC. Multiple regressions were used to analyze the data. The samples were 150 companies listed on the Indonesia Stock Exchange in 2010. Based on the research, the result was the disclosures of Corporate Social Responsibility did not influence Earning Response Coefficient (ECR. It can be said that investors did not pay attention to social information that was disclosed in the company’s annual report as information that could affect investors in making investment decisions. Investor did not consider sosial information; they only consider profit information to assess the company value and their investment return

  20. Company engagement with nongovernmental organizations from a corporate responsibility perspective

    OpenAIRE

    Kourula, Arno

    2009-01-01

    Organizations from a Corporate Responsibility Perspective Purpose – This doctoral dissertation examines the relationship between corporations and nongovernmental organizations (NGOs). The key research question of the thesis is the following: Why and how do companies engage with nongovernmental organizations to demonstrate corporate responsibility in different institutional contexts? The most important motives for engaging with NGOs include gaining legitimacy and knowledge, managing risk, impr...

  1. Corporate Social Responsibility (CSR in India: A Review

    Directory of Open Access Journals (Sweden)

    Neelmani Jaysawal

    2015-11-01

    Full Text Available Corporate Social Responsibility (CSR is a concept, which states that Private Corporation or public organization has a responsibility to society. It minimizes the cost as well as risks thereby, increasing the brand value and reputation of the company. According to Bowen, “CSR refers to the obligations of businessmen to pursue those policies to make those decisions or to follow those lines of relations which are desirable in terms of the objectives and values of our society.” The CSR activities need to be in tune with effective strategic policies so that the aim of sustainable environmental, social and economic progress may be achieved. Methodology: This paper is based on qualitative research design consisting of review of literature through secondary sources of data collection. The data has been examined through content analysis process from various books, newspaper articles and journals. This paper seeks to explain various initiatives taken in the field of CSR along with some key challenges.

  2. Analysis of social responsibility practices and actions. A case study in Cun corporation. Magdalena region

    Directory of Open Access Journals (Sweden)

    Devinso Jiménez Sierra

    2016-11-01

    Full Text Available The project will analyze the policies, practices and social responsibility plans of the Unified Regional Higher Education Corporation Magdalena today, in order to promote corporate memory related to CSR through a measurement model based on eight indicators related to changing economic, social and environmental stakelholders practices. The analysis also seeks to measure the correlation between CSR practices implemented and perceived levels of the most influential stakeholders of the corporation.

  3. "Political" Corporate Social Responsibility in Small and Medium-sized Enterprises: A Conceptual Framework

    NARCIS (Netherlands)

    Wickert, C.M.J.

    2016-01-01

    “Political” corporate social responsibility (CSR) involves businesses taking a political role to address “regulatory gaps” caused by weak or insufficient social and environmental standards and norms. The literature on political CSR focuses mostly on how large multinational corporations (MNCs) can

  4. Tax aggressiveness and corporate social responsibility fluidity in ...

    African Journals Online (AJOL)

    Tax aggressiveness and corporate social responsibility fluidity in Nigerian firms. ... the nexus between shareholding and wider-spectrum stake-holding, where key ... to forge mutually expedient cash flow mechanisms for sustainable corporate ...

  5. Statistics and Corporate Environmental Management: Relations and Problems

    DEFF Research Database (Denmark)

    Madsen, Henning; Ulhøi, John Parm

    1997-01-01

    Statistical methods have long been used to analyse the macroeconomic consequences of environmentally damaging activities, political actions to control, prevent, or reduce these damages, and environmental problems in the natural environment. Up to now, however, they have had a limited and not very...... specific use in corporate environmental management systems. This paper will address some of the special problems related to the use of statistical techniques in corporate environmental management systems. One important aspect of this is the interaction of internal decisions and activities with conditions...

  6. Globalization, financial capitalism, and corporate social responsibility: Structural tensions

    Directory of Open Access Journals (Sweden)

    David Barbosa Ramírez

    2014-12-01

    Full Text Available Globalization and financial capitalism keep a synergy in a global context whose problems such as environmental degradation, social inequity, economic crises and corruption are intensified. Corporate Social Responsibility emerges as a mechanism that seeks to mitigate some of these problems, although its effectiveness and impact today are challenged. The system which globalization, financial capitalism and social responsibility are a part of, is currently facing a number of structural tensions that contribute to the analysis, understanding and solving of the mentioned problems. This paper identifies and analyzes four of the aforementioned structural tensions.

  7. Assumptions of Corporate Social Responsibility as Competitiveness Factor

    Directory of Open Access Journals (Sweden)

    Zaneta Simanaviciene

    2017-09-01

    Full Text Available The purpose of this study was to examine the assumptions of corporate social responsibility (CSR as competitiveness factor in economic downturn. Findings indicate that factors affecting the quality of the micro-economic business environment, i.e., the sophistication of enterprise’s strategy and management processes, the quality of the human capital resources, the increase of product / service demand, the development of related and supporting sectors and the efficiency of natural resources, and competitive capacities of enterprise impact competitiveness at a micro-level. The outcomes suggest that the implementation of CSR elements, i.e., economic, environmental and social responsibilities, gives good opportunities to increase business competitiveness.

  8. Corporate Social Responsibility and its Impact on Purchasing Behavior

    OpenAIRE

    Grigoryan, Lusine

    2015-01-01

    The awareness and concern regarding social and environmental issues is growing among representatives of the business sector and they cannot eliminate the impact that they have. Corporate Social Responsibility is a complex strategy to govern the whole process of doing business. The objective of the Diploma Thesis is to prepare comprehensive analysis of current CSR practices in the Czech Republic and find out what type of impact the socially responsible practices of a company can have on a cust...

  9. Corporate Social Responsability: Selected Theoretical and Empirical Aspects

    Directory of Open Access Journals (Sweden)

    Witkowska Janina

    2016-03-01

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

  10. Relations between Corporate Social Responsibility and Engineering Ethics

    Science.gov (United States)

    Yasui, Itaru

    Environmental responsibility of corporations has been changed drastically in the last 20 years. In 1980s, pollution prevention was the main mandate for corporations and in 1990s global scale environmental issues such as global warming must be also considered by at least industries. In the year of 2000, United Nations decided to make a challenge towards sustainability of human activities on the Earth, and since then, every corporation must take this concept into account when policy for its own business is described. Within this framework, some companies have succeeded to be evaluated as “environmental conscious companies” and enjoyed success also in their business. The reality of sustainability is very complex and any company must consider rather long future, say more than 30 years, in the strategy of its operation. All engineers should watch the direction and the norm carefully, which their own company is now aiming at, with enough knowledge regarding the trend of total human activities in relation to the limitation of the Earth.

  11. SOCIAL RESPONSABILITY AND CORPORATE GOVERNANCE IN EVALUATING

    Directory of Open Access Journals (Sweden)

    MIRON VASILE-CRISTIAN-IOACHIM

    2015-10-01

    Full Text Available The evaluation of an entity's economic performance is often perceived by the public as being limited to the analyses carried based on a component of the annual financial statements or on a component of the profit and loss account. We believe, however, that the current financial reporting system no longer offers an informational potential sufficiently high in the process of assessing the performance of an economic entity, and we sustain the large scale introduction of an additional component of reporting (voluntary or required by legal settlements that must be seen as ethical behavior in reporting. This study aims to bring to light this ethical component of reporting by analyzing the concepts of social responsibility and corporate governance, analyzing specialized literature concerning these concepts, but also how this "ethical behavior" is experienced at the level of the entities that activate in the energy sector. In other words, this approach is not an analysis of the ethics in the research of economic performance of entities, but a research of the ethical side of the performance analysis. However, an important objective of this study is to analyze and assess the extent to which ethical behavior of economic entities (shown here by the application and reporting related to social responsibility and corporate governance can influence the performance of an economic entity, or they represent a consequence of performance. The results of the study show that at the level of the analyzed entities from the energy sector there are different approaches in terms of both applying the concepts of social responsibility and corporate governance, as well as regarding the way of reporting these issues. If in the application of these concepts, we can assume that each economic entity is free to find its own vision, regarding the manner of reporting the application of these concepts, we believe that this should be done in a more unitary way, in order to ensure

  12. Corporate social responsibility in hotel industry

    Directory of Open Access Journals (Sweden)

    Maciej Abram

    2016-10-01

    Full Text Available The first objective of this article is to describe the fundamental aspects of the concept of Corporate Social Responsibility (CSR. The second goal is to present the activities, or the so-called good practices that hotels may take up and which are in tandem with the idea of CSR. The good practices will be described on the example of Polish hotel group and two hotels active on the Polish market, especially in Krakow. The article outlines possible benefits resulting from the implementation of CSR principles into the hotel strategy.

  13. ENVIRONMENTAL RESPONSIBILITY MODEL BASED ON ISO 14000 MANAGEMENT SYSTEMS

    OpenAIRE

    Catalina SITNIKOV

    2012-01-01

    Worldwide corporations, as well as their stakeholders, are more conscious of the need for environmental management, SR behaviour, and sustainable growth and development. International Standards are becoming more significant for corporations to work towards common environmental management practices. ISO 14001 is the first and the broadest standard intended at a more responsible approach of corporations and the world’s most acknowledged framework for environmental management systems that assist...

  14. Turning round the tanker: oil companies and corporate social responsibility

    International Nuclear Information System (INIS)

    Flynn-English, Teresa

    1999-01-01

    This article focuses on the conversion of oil companies to Corporate Social Responsibility (CSR), and their dialogue with charities after their reputations plummeted earlier in this decade, and traces this change in corporate culture and the restructuring of toil company operations to take into account CSR. The growing business for CSR consultants and ethical investment companies, the role of charities such as Oxfam in promoting CSR, the fact that most of the world major oil reserves are in countries with human rights problems, the potency of peer pressure, and the competitive disadvantages now attached to companies having a negative impact are discussed. It is questioned whether the cultural transformation is just another PR exercise, and the unbridgeable gap between environmentally friendly operations advocated by Greenpeace and oil company operations, and the CSR performance of the oil giants are considered. Details of the Nigerian experience, codes for companies, and the views of Greenpeace and Amnesty are given. (UK)

  15. Analisis Pengaruh Islamic Corporate Governance Terhadap Corporate Social Responsibility (Studi kasus pada Bank Syariah di Indonesia

    Directory of Open Access Journals (Sweden)

    Ismawati Haribowo

    2016-01-01

    Full Text Available This study aims to examine the influence of Islamic corporate governance, size of the Board of Commissioners, the composition of the Board of Commissioners, Frequency of Meetings of the Board of Commissioners, the size of the Audit Committee Independent, The composition of the Audit Committee Number of Meetings Audit Committee, Profitability and Liquidity on the disclosure of corporate social responsibility (case study on the bank Sharia in Indonesia. This research is a quantitative study using scientific research in the form of positive economics. The nature and type of this research is descriptive method used is based on a survey of the literature. Data used is secondary data obtained from www.bi.go.id and corporate websites. The analytical method used is multiple linear regression analysis with SPSS version 22. The population in this study are all Islamic banks registered in Bank Indonesia during the period 2012 to 2014. While the sample is determined by using purposive sampling method in order to obtain a sample of 10 banks with observations for 3 years.Based on the results of multiple regression analysis with significance level of 5%, then the results of this study concluded: (1 Islamic Corporate Governance consisting of Existence and expertise Sharia Supervisory Board has no significant effect on the disclosure of corporate social responsibility. (2 The size of the BOC significant effect on the disclosure of corporate social responsibility. (3 The composition of the Board of Commissioners has no significant effect on the disclosure of corporate social responsibility. (4 The frequency of the number of board meetings no significant effect on the disclosure of disclosure of corporate social responsibility. (5 The size independent audit committee has no significant effect on the disclosure of corporate social responsibility. (6 The composition of the independent audit committee has no significant effect on the disclosure of corporate social

  16. Key factors driving corporate social responsibility of Vietnamese firms

    NARCIS (Netherlands)

    Kabir, Mohammed Rezaul; Thai Minh, H.

    2016-01-01

    We examine the impact of firm, corporate governance and managerial characteristics on the corporate social responsibility (CSR) activities of Vietnamese listed firms. Our results show that export-oriented firms engage in more CSR activities. As for corporate governance factors, we observe that

  17. Exploring the Role of Leadership in Corporate Social Responsibility

    DEFF Research Database (Denmark)

    Strand, Robert

    2011-01-01

    Leadership as demonstrated by today's corporate leaders has been called into question. In the aftermath of corporate scandals and global financial crisis, many people today desire leadership that promotes the ideals of corporate social responsibility (CSR). At the present time there exists...

  18. Using Cartoons to Teach Corporate Social Responsibility: A Class Exercise

    Science.gov (United States)

    Mills, Adam J.; Robson, Karen; Pitt, Leyland F.

    2013-01-01

    Changing curriculum content requirements, based on shifting global perspectives on corporate behavior and capitalism as well as business school accreditation requirements, mean that many marketing instructors have attempted to introduce discussions of organizational ethics, corporate social responsibility, and corporate governance into their…

  19. Delineation of the corporate use of Environmental Information Systems (EIS: Selected cases of the Corporate Organizations in Tanzania

    Directory of Open Access Journals (Sweden)

    Felichesmi Selestine Lyakurwa

    2013-11-01

    Full Text Available Environmental information systems are essential platforms for the provision of adequate and relevant information necessary for the planning and decision making for greener production. Corporate use of Environmental Information Systems gained several benefits in the global and local markets. Nevertheless, there was no documentation to explain the extent to which corporate organizations utilize available Environmental Information Systems in Tanzania. This study used purposive sampling with informants being workers from the strategic, tactical and control functions of the corporate organization. Moreover, data collection involved survey of 50 corporate organizations in Dar es Salaam, Arusha, Moshi and Morogoro councils, with 71 respondents. The collected data includes exploration of the extent to which corporate management functions utilize available Environmental Information Systems in Tanzania. The study identified various corporate environmental management functions performed at all levels of the corporate organization, in which workers spends less than one hour on the environmental information systems available. The results also revealed that, there is adequate utilization of available Environmental Information Systems for environmental management. Therefore, the research outcomes provides inputs to corporate organization unit managers, corporate owners and other environmental stakeholders on the extent of the systems’ use as well as sharing experience on different environmental management systems used worldwide. Keywords: Environmental information system, corporate organization, Tanzania, management

  20. Corporate governance and the audit committee as part of Corporate Social Responsibility

    OpenAIRE

    Mancilla Rendón María Enriqueta; Saavedra García María Luisa

    2015-01-01

    The purpose of this paper is to study the principles of the international standard ISO 26000, and the relation between social responsibility and internal control rules management organizations establish their business and relationship with Corporate Social Responsibility the board of directors and the audit committee to strengthen corporate trust and manage corporate risk. The research is based on a survey of companies listed on the Mexican stock market, in 2011. The variables have been studi...

  1. Corporate Social Responsibility: The Future of Marketing Communications

    OpenAIRE

    Zidarova, Margarita

    2010-01-01

    The purpose of this study was to investigate Corporate Social Responsibility (CSR) as a contribution tool to the future practices of corporate marketing communications. Another aim was to discover the current practices of CSR within corporate marketing communications with a specific focus on corporate and stakeholder value creation gained through this merging of two disciplines. Finally, the possibility of creating future competitive advantages through the use of CSR in marketing communicatio...

  2. What really drives corporate social responsibility?

    Directory of Open Access Journals (Sweden)

    Vesna Stojanovic-Aleksic

    2017-10-01

    Full Text Available Corporate social responsibility (CSR can be motivated either by instrumental, moral or obligatory factors. The paper aims to explore how these motives influence the level of CSR. Specific attention is paid to the CSR in state-owned and private companies, since their motives are significantly different. In order to examine these relationships, we applied a set of statistical techniques. The findings indicate that internal CSR is more developed if philanthropic motives are dominant. Also, CSR in general, internal CSR and responsibility to customers, are higher in state-owned companies, compared to the private ones. The contribution of the paper is reflected in the discovery of new insights, which are the basis for future research, but also useful for directing the activities of management in the field of CSR which is one of the key preconditions for sustainable business.

  3. Government Policies for Corporate Social Responsibility in Europe

    DEFF Research Database (Denmark)

    Knudsen, Jette Steen; Moon, Jeremy; Slager, Rieneke

    This paper analyses policies of twenty two EU member governments designed to encourage corporate social responsibility (CSR) over the first decade of the century. Our paper categorizes policies for CSR into different types depending on their expected degree of regulatory strength. Secondly, whilst...... it identifies a wide range of issues to which government CSR policies are directed, it notes a tendency for these to have expanded from social affairs and employment issues, through environmental issues, to economic and trade and development issues. Thirdly, governments act as agents in their respective...... institutional structures to embed CSR concerns explicitly into these frameworks....

  4. Health insurance and corporate social responsibility.

    Science.gov (United States)

    Carter, Tony

    2009-01-01

    Innovation drives productivity in the nonprofit sector as well as in the commercial sector. The greatest advances come not from incremental improvements in efficiency but from new and better approaches. The most powerful way to create social value, therefore, is by developing a new means to address social problems and putting it into widespread practice. The expertise, research capacity, and reach that companies bring to philanthropy can help nonprofits create new solutions that they could never afford to develop on their own. Corporate managers sometimes work directly with faculty and community residents to implement local business projects. These projects often have significant societal benefits, especially since student collaboration and involvement extend to communities in many different inner cities. These projects are incredibly diverse and through such initiatives, management education not only provides an educationally rewarding outlet for students but also endows and enriches inner city communities. Management students sometimes work directly with faculty and community residents to implement local business projects. These projects often have significant societal benefits, especially since student collaboration and involvement extend to communities in many different inner cities. These projects are incredibly diverse and through such initiatives, management education not only provides an educationally rewarding outlet for students but also endows and enriches inner city communities. This article looks at how to use corporate social responsibility and service learning to drive innovation for local inner-city economic development.

  5. Corporate Governance Effects on Social Responsibility Disclosures

    Directory of Open Access Journals (Sweden)

    António Dias

    2017-06-01

    Full Text Available This study uses stakeholder theory to explore how corporate governance [CG] characteristics influence corporate social responsibility disclosure [CSRD] in the context of a global financial crisis [GFC]. Empirical data are drawn from Portugal, a country strongly affected by the GFC. Portuguese companies are characterized by high ownership concentration. The largest shareholder is often the CEO and Board Chair (a phenomenon known as CEO duality. We analyse the association between CSRD (measured by a 40-item disclosure index and CG variables (board size, CEO duality, board independence, ownership concentration and presence of an audit committee or CSR committee for 48 of the 51 listed companies in Portugal. The control variables are company size and industry type. We find that CSRD is affected positively by board size, CEO duality, company size and industry type. This accords with suggestions implicit in stakeholder theory that a larger board will represent a broader diversity of stakeholders and will promote better monitoring, more assertive stakeholder management, greater transparency, and increased levels of CSRD. Larger companies and companies close-to-consumers are associated with high levels of CSRD, ostensibly because they are more visible and subject to greater societal monitoring during a period of financial crisis. We reveal that in a country characterized by high ownership concentration, CEO duality has a positive effect on CSRD.

  6. Corporate Governance and Environmental Disclosure in the Indonesian Mining Industry

    Directory of Open Access Journals (Sweden)

    Terri Trireksani

    2016-04-01

    Full Text Available Sustainability and corporate governance issues are now considered to be important and integral aspects of company performance. Both have established themselves as well-studied topics in the organisational and accountability areas. While there has been a growing interest to study the relationship between these two areas, research publication in this topic is still mainly focused on the Western societies. This study focuses on the corporate governance and sustainability disclosure practices in one of the emerging economies, Indonesia, and assesses the relationships between corporate governance variables and the extent of environmental disclosures made by the mining companies listed in the Indonesia Stock Exchange (IDX in their annual reports. The main findings of this study show that the extent of environmental disclosure made by these companies was moderate, and that there is a significant positive relationship between the size of board of directors and the extent of environmental disclosure.

  7. CORPORATE SOCIAL RESPONSIBILITY OF COMPANIES IN BOSNIA AND HERZEGOVINA

    OpenAIRE

    Čavalić, Admir; Bećirović, Damir

    2017-01-01

    The concept of corporate social responsibility implies that the company has far more responsibilities that overcome its basic economic responsibility. Corporate social responsibility is the imperative of modern business and one of the prerequisites for achieving competitive advantage. Thus, in order to be socially responsible, it is important for a company to demonstrate a certain level of responsibility towards its stakeholders. Historically, the concept of social responsibility has been the...

  8. Implementation of total responsibility management into corporate strategy

    OpenAIRE

    Gorenak, Štefka; Bobek, Vito

    2012-01-01

    This contribution reports about relationship and potential synergies between the total quality management (TQM) and total responsibility management (TRM) as well as corporate citizenship. TRM principles and standards reflect the raising public expectations about corporate social responsibility. Many companies develop TRM as requisitely holistically and hence successfully manage their responsibilities toward their stakeholders and natural environment. The evolution and implementation of TRM in...

  9. Managing contradictions of corporate social responsibility

    DEFF Research Database (Denmark)

    Bjerregaard, Toke; Lauring, Jakob

    2013-01-01

    Corporate social responsibility (CSR) has attracted increasing attention in business and research. Studies have documented how management concepts such as diversity management are translated and adapted to differential local sociocultural contexts outside their countries of origin. More research...... is needed concerning how CSR concepts are translated and practiced locally within particular organizations. This research is based on an organizational ethnography of the management of multiple social, ethical and business logics of CSR in a Danish frontrunner firm. The study contributes with insights...... into the ongoing organizational management of potentially opposing logics in CSR. Findings show that managing contradictions of CSR is an ongoing challenge and accomplishment influencing whether ethical, social and business logics collide or reinforce each other. The study shows that when ethics are framed...

  10. Earnings Management and Corporate Social Responsibility

    Directory of Open Access Journals (Sweden)

    Benjamin Uyagu

    2017-09-01

    Full Text Available This study lies at the heart of the issue of reliability of financial statements. Reliability is the accountant’s terminology for integrity of financial statements. This study focused on the impact of Corporate Social Responsibility on earnings management in the Nigerian manufacturing sectors. The study is motivated by the paucity of research on subject matter in manufacturing sub-sector in Nigeria. The study employed the ordinary least square multivariate regression technique. A sample of fifty- two manufacturing firms was used. The result shows that there is a positive relationship between CSR and earnings management. This study recommended that statutory bodies should put a ceiling on the amount to be expended on CSR which must be exceeded by any firm.

  11. Corporate Social Responsibility and UK Retailers

    Directory of Open Access Journals (Sweden)

    Peter Jones

    2007-12-01

    Full Text Available This paper offers a preliminary examination of the Corporate Social Responsibility (CSR commitments and agendas being addressed and reported by the UK‟s leading retailers. The paper begins with a short discussion of the characteristics and origins of CSR and of the current structure of retailing in the UK. This is followed by an illustrative examination of the CSR issues publicly reported by the UK‟s top ten country of origin retailers and the paper draws its empirical material from the CSR reports posted on the World Wide Web by these retailers. The findings reveal that the UK‟s top ten retailers are addressing and reporting on four sets of CSR themes namely those relating to the environment; the marketplace; the workplace and the community. The paper concludes with a discussion of a number of general issues relating to these themes.

  12. Determinant of The Corporate Social Responsibility Disclosure

    Directory of Open Access Journals (Sweden)

    Uun Sunarsih

    2017-07-01

    Full Text Available Corporate Social Responsibility (CSR has a very important role for the company and now become an obligation for every company. The purpose of this study examined the effect of institutional ownership, board of commissioners, profitability and size on CSR disclosure. This research conducted at mining manufacturing companies listed in Indonesia Stock Exchange period 2013-2014 and obtained 76 sample companies. The method used is multiple regression analysis. The result showed only institutional ownership affecting CSR disclosure. This suggests institutional ownership structure can act in monitoring the company. Independent board has not effected on CSR, it failed to monitor the actions of top management. Profitability has not effected on the disclosure of CSR, it enabled the company to have two perspectives on CSR. The most companies view CSR as a deduction from earnings. CSR disclosure has not affect the size of the CSR disclosure area.DOI: 10.15408/etk.v16i2.5236

  13. Corporate Social Responsibility and Labour Agency

    DEFF Research Database (Denmark)

    Lund-Thomsen, Peter; Coe, Neil M.

    2015-01-01

    to which the measures advocated in a new, emerging policy paradigm on CSR in GPNs enabled labour agency at Nike’s main football supplier factory in Pakistan. We argue that while such CSR policies can create enhanced space for labour agency, that potential agency is also shaped (i) by wider economic forces......This article examines the circumstances under which corporate social responsibility (CSR) initiatives facilitate and/or constrain labour agency in global production networks (GPNs). Using a case study of Nike’s CSR approach in the football manufacturing industry of Pakistan, we explore the extent...... within the global economy and (ii) relationships with local/national actors and regulatory frameworks. Understanding the intersection of these dimensions becomes vital to interpreting the potential for, and activation of, labour agency within CSR-influenced GPNs....

  14. Corporate Social Responsibility in the Water Sector

    DEFF Research Database (Denmark)

    Lauesen, Linne Marie

    . Instead a simulated market and state regulation has been introduces with annual, national benchmarking to set a price cap as an upper limit for the consumer-price of water. Similar systems are seen in fully privatised water companies in the United Kingdom, the United States, and partially in South Africa......This PhD thesis is the outcome of three-year doctoral study of corporate social responsibility (CSR) and stakeholder engagement in the water sector. This study contributes to new knowledge about water companies formed as hybrid organisations in the aftermath of the new public management (NPM) era...... worldwide. Today we see different hybrid organisations of water companies around the world that have either been fully privatised or quasi-privatised. Quasi-privatisation in Denmark means that water utilities are still perceived as natural monopolies, which has not made them into for-profit driven companies...

  15. The Communications of Corporate Social Responsability

    Directory of Open Access Journals (Sweden)

    Mihaela Bucur

    2011-06-01

    Full Text Available This paper present the role and interaction between communication and Corporate Social Responsibility, strengtheningin the same time that communication it is a key factor to begin and keep a proper Sustainable Development strategy. The importance of communication is essential, taking in consideration the awareness in the interior and in the exterior of organization strategy, ethical, ecological and socio-economical objectives, since information regarding the impact of the company’s activities, products and services as well as regarding the impacts of changes that can supervene in time, can only be provided in this way. Since there are many ways to communicate regarding the actions of CSR, it is important to know what kind of messages and ideas can resonate with a certain audience, considering the stage in which the ISO 26000 standard’s development stands.

  16. Corporate social responsibility and corporate governance in Indonesian public listed companies

    OpenAIRE

    Ika Siti Rochmah; Dwiwinarno Titop; Widagdo Ari Kuncara

    2017-01-01

    This study aims to investigate whether theree has been a change in the level of corporate social responsibility (CSR) disclosure and to examine whether corporate governance attributes influence CSR disclosure in corporate annual report of Indonesian public listed companies(PLCs). The annual reports of 115 PLC for two years (2011 and 2012) were analysed using content analysis. Multiple regression analysis was utilized to determine factors influencing CSR disclosure in annual reports. Consisten...

  17. Stakeholder demands and corporate environmental coping strategies in China.

    Science.gov (United States)

    Liu, Ning; Tang, Shui-Yan; Lo, Carlos Wing-Hung; Zhan, Xueyong

    2016-01-01

    This paper examines how stakeholder demand and compliance capacity jointly shape corporate environmental coping strategies and subsequently environmental protection practices. A four-dimensional classification of coping strategies-formalism, accommodation, referencing, and self-determination-is conceptualized. Drawing on survey and interview data collected from manufacturing enterprises in China between 2010 and 2012, the paper shows that compared with formalism and accommodation, coping strategies of referencing and self-determination are associated with stronger environmental protection practices. Enterprises adjust their coping strategies by taking into account the constraints defined by both their internal and external environments. The results also demonstrate the potential synergetic effects of state and non-state stakeholders working together in promoting better corporate environmental coping strategies and environmental practices in China. Copyright © 2015 Elsevier Ltd. All rights reserved.

  18. THE RELATIONSHIP BETWEEN CORPORATE VOLUNTEERING AND CORPORATE SOCIAL RESPONSIBILITY: RESULTS OF AN EMPIRICAL STUDY

    Directory of Open Access Journals (Sweden)

    Oscar Licandro

    2017-01-01

    Full Text Available Corporate Volunteering (CV is a phenomenon that emerged in the second half of the 20th century and began to grow and globalize at the beginning of the 21st century. There seems to be a consensus that the recent growth of Corporate Volunteering is related to the development and growing legitimacy of the concept of Corporate Social Responsibility (CSR. Nevertheless, the theoretical discussion on how the two concepts (Corporate Volunteering and Corporate Social Responsibility are related is just beginning, while empirical research on how this relationship operates in corporate practice is still incipient. This paper presents preliminary results of a research on this subject carried out in Uruguay in 2016. This is a statistical study that analyses the relationship between the application of corporate volunteering activities and the incorporation of a CSR approach to the management of companies. The incorporation of both types of practices is measured by a self-assessment questionnaire that includes 81 indicators (using a Likert scale to assess them, which were designed based on ISO 26000 Guidance of Social Responsibility. The questionnaire was administered to 96 companies, using a comparative analysis between those that practice Corporate Volunteering and those which do not. The results obtained allow us to support the hypothesis that the application of Corporate Volunteering is positively associated with the incorporation of CSR when managing the relationship between the company and its employees and also with the community. Moreover, these results contribute to a better understanding on how both concepts are related.

  19. Environmentally Responsible Aviation Project

    Data.gov (United States)

    National Aeronautics and Space Administration — Created in 2009 as part of NASA's Aeronautics Research Mission Directorate's Integrated Systems Research Program, the Environmentally Responsible Aviation...

  20. Impacts of Socially Responsible Corporate Activities on Korean Consumers’ Corporate Evaluations in the Agrifood Industry

    Directory of Open Access Journals (Sweden)

    Dongmin Lee

    2016-12-01

    Full Text Available The variety of socially responsible corporate activities employed in the agrifood industry has been broadening. An increasing number of agrifood companies have been employing strategic approaches to socially responsible activities, reinforced by Porter and Kramer’s concept of creating shared value (CSV. This study compares the effects on corporate evaluations of two socially responsible corporate activities: philanthropic giving and CSV. Because prior studies concerning the effects of corporate prosocial behaviors on consumer responses have yielded mixed results, the present study examines the effects of a priori perceptions of companies by using corporate stereotypes as moderators. The results show that the type of socially responsible corporate activity (CSV vs. philanthropic giving does not influence corporate evaluations. However, in cases of CSV (vs. philanthropic giving, consumers evaluate an unwarm but competent company more attractively and place higher value on an incompetent but warm company. This research is important not only for enriching existing literature, but also for providing guidelines to practitioners with respect to selecting appropriate corporate initiatives based on perceived consumer stereotypes.

  1. PENGELOLAAN CORPORATE SOCIAL RESPONSIBILITY PT. LONSUM DI KECAMATAN UJUNG LOE KABUPATEN BULUKUMBA

    Directory of Open Access Journals (Sweden)

    Almuhajir Haris

    2014-04-01

    Full Text Available This paper aims to look at the management and the benefits of CSR (Corporate Social Responsibility PT Lonsum in District Ujung Loe Bulukumba. The method used in this penelitiian is a qualitative description of the approach. The sample in this study as many as 10 people. Data collection techniques in this research is observation, interview, and documentation. The results showed that (a planning conducted by PT. LonSum in doing a CSR (Corporate Social Responsibility are correct (b Implementation of CSR (Corporate Social Responsibility is felt directly by the people. (C Supervision in CSR (Corporate Social Responsibility involved by the government and society (d The effectiveness of the activity of management of CSR (Corporate Social Responsibility directional well. (E The benefits to society kec, Ujung Loe. Kab. Bulukumba. Give benefits in the field of improving the local economy, community empowerment and environmental safety.  Tulisan ini bertujuan untuk melihat pengelolaan dan manfaat CSR (Corporate Social Responsibility PT Lonsum di Kecamatan Ujung Loe Kabupaten Bulukumba. Metode yang digunakan dalam penelitiian ini adalah pendekatan deskripsi kualitatif. Sampel dalam penelitian ini sebanyak 10 orang. Teknik pengumpulan data dalam penelitian ini adalah observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa (a Perencanaan yang dilakukan oleh PT. LONSUM dalam melakukan suatu kegiatan CSR (Corporate Social Responsibility sudah tepat (b Pelaksanaan kegiatan CSR (Corporate Social Responsibility dirasakan langsung oleh masyarakat. (c Pengawasan dalam kegiatan CSR (Corporate Social Responsibility melibatkan oleh pihak pemerintah dan masyarakat (d Efektifitas pengelolaan kegitan CSR (Corporate Social Responsibility terarah dengan baik. (e Manfaat pada masyarakat kec, Ujung Loe. Kab. Bulukumba. Sangat memberikan manfaat dalam bidang peningkatan ekonomi masyarakat, pemberdayaan masyarakat dan keselamatan lingkungan.

  2. Internal marketing for engaging employees on the corporate responsibility journey

    OpenAIRE

    Sanchez-Hernandez, Isabel; Grayson, David

    2012-01-01

    Purpose: The purpose of this paper is to explore whether internal marketing could be a powerful tool for engaging employees on the corporate responsibility journey. Design/methodology/approach: In the absence of empirical work linking internal marketing efforts in organizations and employee engagement in corporate responsibility issues, a conceptual approach based on literature review is carried out to determine the existing possibilities provided by internal marketing to enhance corporate re...

  3. Corporate Social Responsibility in Taiwan : A Case Study

    OpenAIRE

    葉山, 彩蘭; Sairan, Hayama

    2008-01-01

    Corporate social responsibility (CSR) has drawn increased attention from both academics and managers in Taiwan these years. Since it is getting increasingly clear that CSR policies and practices help firms develop favorable images and establish good relationship with their stakeholders, more and more Taiwanese corporations are now aware that there are real benefits to become socially responsible. In this paper, I would like to explore the framework and strategies of corporate social responsib...

  4. Onus of responsibility: the changing responsible corporate officer doctrine.

    Science.gov (United States)

    Bragg, Jennifer; Bentivoglio, John; Collins, Andrew

    2010-01-01

    The responsible corporate officer ("RCO") doctrine permits convictions of corporate officers for violations of the Federal Food, Drug, and Cosmetic Act ("FDCA"), even in instances in which the corporate officer was not personally involved and lacked knowledge of the wrongdoing. Prosecutors have seldom prosecuted RCO FDCA cases since the doctrine was first described in 1943, but recent indications point to an imminent revival. Cases and statements from government officials indicate that this second wave of the RCO doctrine may sweep more broadly than did the first. For example, prosecutors appear ready to employ the RCO doctrine in strict liability cases, even though most past RCO FDCA cases involved knowledge on the part of the corporate officer. Moreover, the current environment promises stiffer penalties, less centralized case selection, and fewer jury trials than did the era in which the RCO doctrine was established. This article concludes with a call for the Department of Justice to issue guidelines for RCO prosecutions to ensure that this most unusual form of criminal liability is imposed fairly and consistently.

  5. How to reconcile environmental and economic performance to improve corporate sustainability: corporate environmental strategies in the European paper industry.

    Science.gov (United States)

    Wagner, Marcus

    2005-07-01

    This paper discusses the relationship between environmental and economic performance and the influence of corporate strategies with regard to sustainability and the environment. After formulating a theoretical model, results are reported from an empirical analysis of the European paper manufacturing industry. New data are used to test hypotheses derived from the theoretical model, using environmental performance indices representing different corporate environmental strategy orientations. In particular, an emissions-based index largely reflecting end-of-pipe strategies and an inputs-based index reflecting integrated pollution prevention are distinguished. For the emissions-based index, a predominantly negative relationship between environmental and economic performance is found, whereas for the inputs-based index no significant link is found. This is consistent with the theoretical model, which predicts the possibility of different relationships. The results also show that for firms with pollution prevention-oriented corporate environmental strategies, the relationship between environmental and economic performance is more positive, thus making improvements in corporate sustainability more likely. Based on this last insight, managerial implications of this are discussed with regard to strategy choices, investment decisions and operations management.

  6. Corporate Social Responsibility in Malaysian Apparel Manufacturing Industry: A Study on Corporate Social Responsibility Website Reporting

    OpenAIRE

    Ramakrishnan, Suresh; Hishan, Sanil S.; Kanjanapathy, Malini

    2016-01-01

    ABSTRACT:A well planned and implemented Corporate Social Responsibility (CSR) programs could give any company a competitive advantage over its competitors. However, the way it is communicated to its stakeholders will be one of the deciding factors. This study examines how the WRAP certified apparel manufacturers in Malaysia communicate their CSR programs on their company website. This study identifies the dimensions of CSR they focus while they communicate their CSR initiatives to their stake...

  7. Strategic stakeholder management by corporate social responsibility: Some conceptual thoughts

    Directory of Open Access Journals (Sweden)

    Markus Stiglbauer

    2011-06-01

    Full Text Available The sustainability and responsibility of corporate strategic management has become an important issue in recent years, not only against the background of the current financial and economic crisis. Companies are expected not only to succeed economically, but also ecologically and socially. Companies can use the issue of corporate responsibility to capture new markets and opportunities. But new requirements arise. Thus, stakeholders may exert pressure on companies to assume social responsibility, whereas executives shall lead by example. This paper tries to assess possiblities to meet stakeholder expectations towards companies by implementing corporate social responsibility concepts. We identify primary and secondary stakeholders of companies by using salience theory and try to give conceptual answers how the well-known concept of Caroll‟s corporate social responsibility pyramid my help to improve the current situation and to take top management and supervisory boards into account to establish a change of focus on corporate social responsibility not just as a hot topic.

  8. Does corporate governance shape the relationship between corporate social responsibility and financial performance?

    NARCIS (Netherlands)

    Kabir, Mohammed Rezaul; Thai Minh, H.; Thai Minh, H.

    2016-01-01

    The theoretical as well as empirical relationships between corporate social responsibility and corporate financial performance are not without controversy. Yet, CSR activities are increasingly undertaken by a large number of firms, not only in developed countries but also in emerging countries.

  9. Statistics and Corporate Environmental Management: Relations and Problems

    DEFF Research Database (Denmark)

    Madsen, Henning; Ulhøi, John Parm

    1997-01-01

    Statistical methods have long been used to analyse the macroeconomic consequences of environmentally damaging activities, political actions to control, prevent, or reduce these damages, and environmental problems in the natural environment. Up to now, however, they have had a limited and not very...... in the external environment. The nature and extent of the practical use of quantitative techniques in corporate environmental management systems is discussed on the basis of a number of company surveys in four European countries.......Statistical methods have long been used to analyse the macroeconomic consequences of environmentally damaging activities, political actions to control, prevent, or reduce these damages, and environmental problems in the natural environment. Up to now, however, they have had a limited and not very...... specific use in corporate environmental management systems. This paper will address some of the special problems related to the use of statistical techniques in corporate environmental management systems. One important aspect of this is the interaction of internal decisions and activities with conditions...

  10. Human Rights, Mineral Rights and Corporate Social Responsibility ...

    African Journals Online (AJOL)

    This view of the company is often described under the concept of corporate social responsibility. This Paper assesses the nature of corporate social responsibility in Ghana primarily focusing on the mining industry. The Paper outlines the various human rights and mineral rights in Ghana and the effects of mining on human ...

  11. Corporate social responsibility: An organizational tool for survival in ...

    African Journals Online (AJOL)

    Demonstrating socially responsible behaviour has become increasingly important for corporations. The study identifies the extent of participation of the banking industries in corporate social responsibility, the bank policies as it affects CRS and the impact of the bank the on the practice of CRS. The study utilized primary ...

  12. Corporate social responsibility and workers' well-being in Nigerian ...

    African Journals Online (AJOL)

    The usual focus of Corporate Social Responsibility in Nigeria has always been on the society or the community where business is located while the place of workers as stakeholder in business is usually downplayed. This study examined the impact of corporate social responsibility on the wellbeing of workers in the ...

  13. Have Trends in Corporate Environmental Management Influenced Companies' Competitiveness?

    DEFF Research Database (Denmark)

    Madsen, Henning; Ulhøi, John Parm

    2006-01-01

    . The question is, however, whether managers perceive corporate environmental initiatives as a challenge leading to new strategic options and, eventually, increased competitiveness, or whether they regard it as yet another burden. Based on a number of surveys, this paper discusses contemporary trends...

  14. Improving global environmental management with standard corporate reporting

    Science.gov (United States)

    Kareiva, Peter M.; McNally, Brynn W.; McCormick, Steve; Miller, Tom; Ruckelshaus, Mary

    2015-01-01

    Multinational corporations play a prominent role in shaping the environmental trajectory of the planet. The integration of environmental costs and benefits into corporate decision-making has enormous, but as yet unfulfilled, potential to promote sustainable development. To help steer business decisions toward better environmental outcomes, corporate reporting frameworks need to develop scientifically informed standards that consistently consider land use and land conversion, clean air (including greenhouse gas emissions), availability and quality of freshwater, degradation of coastal and marine habitats, and sustainable use of renewable resources such as soil, timber, and fisheries. Standardization by itself will not be enough—also required are advances in ecosystem modeling and in our understanding of critical ecological thresholds. With improving ecosystem science, the opportunity for realizing a major breakthrough in reporting corporate environmental impacts and dependencies has never been greater. Now is the time for ecologists to take advantage of an explosion of sustainability commitments from business leaders and expanding pressure for sustainable practices from shareholders, financial institutions, and consumers. PMID:26082543

  15. IDRC Corporate Strategy 2010-2015 : Environmental Scan | IDRC ...

    International Development Research Centre (IDRC) Digital Library (Canada)

    IDRC Corporate Strategy 2010-2015 : Environmental Scan. This grant will allow IDRC's Board of Governors to commission a series of eight peer-reviewed papers by leading thinkers with a view to shedding light on how the world is changing and the implications of these changes for IDRC. IDRC managers and governors ...

  16. Improving global environmental management with standard corporate reporting.

    Science.gov (United States)

    Kareiva, Peter M; McNally, Brynn W; McCormick, Steve; Miller, Tom; Ruckelshaus, Mary

    2015-06-16

    Multinational corporations play a prominent role in shaping the environmental trajectory of the planet. The integration of environmental costs and benefits into corporate decision-making has enormous, but as yet unfulfilled, potential to promote sustainable development. To help steer business decisions toward better environmental outcomes, corporate reporting frameworks need to develop scientifically informed standards that consistently consider land use and land conversion, clean air (including greenhouse gas emissions), availability and quality of freshwater, degradation of coastal and marine habitats, and sustainable use of renewable resources such as soil, timber, and fisheries. Standardization by itself will not be enough--also required are advances in ecosystem modeling and in our understanding of critical ecological thresholds. With improving ecosystem science, the opportunity for realizing a major breakthrough in reporting corporate environmental impacts and dependencies has never been greater. Now is the time for ecologists to take advantage of an explosion of sustainability commitments from business leaders and expanding pressure for sustainable practices from shareholders, financial institutions, and consumers.

  17. Corporate Social Responsibility in the Angolan Oil Industry

    OpenAIRE

    Arne Wiig

    2005-01-01

    What are the responsibility of oil companies in resource rich countries? Do they take these responsibilities? Based on a utilitarian perspective and theories of the resource curse, we discuss the oil companies' corporate social responsibility (CSR) when a resource rich country such as Angola lacks accountable public institutions. We also analyse the type of responsibility oil companies take and factors driving corporate social responsibility. From undertaking a survey among oil service firms ...

  18. Corporate social responsibility in the mining industry: Criteria and indicators

    International Nuclear Information System (INIS)

    Vintro, Carla; Comajuncosa, Josep

    2010-01-01

    Corporate Social Responsibility (CSR) includes economic, social and environmental aspects, and it has particular significance in mining. This paper explores the subject of CSR in the mining industry and the main synergies between CSR and environmental, safety and quality management systems, whose adoption has increased during recent decades. It proposes the establishment of a set of criteria for sustainability, ethics and human capital (to be called CSR criteria). Whilst various international bodies have proposed CSR guides and indicators (commonly used as references for Stock Market investments), there is evidence that the size of the company can act as a moderator factor to the adoption of those systems. The paper offers an easy-to-use CSR performance chart (composed of 31 indicators and a global index), intended as an internal measure for companies of CSR continuous improvement.

  19. The Chief Officer of Corporate Social Responsibility

    DEFF Research Database (Denmark)

    Strand, Robert

    2013-01-01

    of Management Review, 33(2):404–424, 2008) ‘‘Implicit & Explicit CSR’’ article. And third, I show that corporations with a CSR TMT position are three times more likely to be included in the Dow Jones Sustainability Index (DJSI) than corporations with none. A range of further research opportunities stemming from...

  20. Female Directors on Corporate Boards: Does Female Leadership Drive Corporate Environmental Transparency?

    Directory of Open Access Journals (Sweden)

    Phua Michelle Siew Huei

    2017-01-01

    Full Text Available This paper examines the role of female directors on corporate boardroom on the extent of corporate environmental disclosure (CED of 260 Malaysian listed companies in year 2013. Resource dependence theory is utilized as the theoretical framework to explain the role of female directors on corporate boards. Content analysis is employed to gauge the extent of CED based on a self-constructed index that is derived from Global Reporting Initiatives (GRI and prior studies. Multiple regression is conducted and findings revealed that female directors– presence and female holding multiple directorships to be significant predictors of extent of CED. The findings lend support to the resource dependence theory on the contribution of board gender diversity and are useful for both policy makers and regulators.

  1. Corporate social responsibility in the new global economy

    OpenAIRE

    Lindfelt, Lise-Lotte

    2002-01-01

    This paper is a discussion of the rights and responsibilities of global corporations. Multinational and transnational corporations of the new economy face a serious difficulty in being ethical today. The environment is subject to the enormous influence of material monism and ethics becomes at times a question of profits. This paper discusses a few aspects on ethical marketing strategies, the use of ethical codes and corporate survival under the pressures of increasing globalization. The purpo...

  2. The Concept and Development Tendencies of Corporate Social Responsibility

    OpenAIRE

    Krisztina Szegedi

    2010-01-01

    The expression Corporate Social Responsibility was first used in the United States of America in the 1960s. This triggered a nationwide debate about the responsibilities corporations have towards societies. The most criticized statement belongs to Milton Friedman, a Nobel prize winner, who said, "The social responsibility of business is to increase its profits."[1] This means that there is only one responsibility of business, namely to use its resources and to become engaged in activities in ...

  3. The Impact of Interactive Corporate Social Responsibility Communication on Corporate Reputation

    NARCIS (Netherlands)

    D. Eberle (David); G.A.J.M. Berens (Guido); T. Li (Ting)

    2013-01-01

    markdownabstract__Abstract__ Companies increasingly communicate about corporate social responsibility (CSR) through interactive online media. We examine whether using such media is beneficial to a company's reputation. We conducted an online experiment to examine the impacts of interactivity in

  4. Does Corporate Social Responsibility Shape the Relationship between Corporate Governance and Financial Performance?

    Directory of Open Access Journals (Sweden)

    Jaja Suteja

    2017-12-01

    Full Text Available The correlation between theoretical and empirical of corporate governance (CG and corporate financial performance (CFP is not there without controversy. This paper aims to determine the moderating effects of corporate social responsibility (CSR, on the relationship between corporate governance and corporate financial performance. The sample of this research are banking companies that are listed on Indonesia Stock Exchange between the period of 2010-2014, taken by using purposive sampling method. Moderated Regression Analysis (MRA analysis was used in this study. The results of this study indicate that corporate governance affects the company's financial performance positively. Aspects of corporate governance such as audit committees and number of board meetings have a positive relationship with financial performance, but there is no relationship from the aspect of independent board of commissioners. Furthermore, CSR can only strengthen the positive relationship between the number of board of commissioners’ meetings and the financial performance of the company. The frequency intensity of board of commissioners’ meetings can increasingly address corporate governance reforms by improving and realizing social responsibility as part of sustainability innovation by optimizing media and CSR reporting methods.

  5. the search for environmental justice in the niger delta and corporate

    African Journals Online (AJOL)

    OLAWUYI

    Keywords: Environmental Justice, Niger Delta, Corporate Accountability, Torts, kiobel .... U.S. Courts to Victims of Corporate Human Rights Abuses', 146 Columbia ... 7 Amokaye O.G., Environmental Law and Practice in Nigeria (Lagos, Unilag ...

  6. Corporate social responsibility: A pharmaceutical analysis

    Directory of Open Access Journals (Sweden)

    D. J. Theron

    2005-12-01

    Full Text Available In the modern business environment organisations need to address two important aspects affecting their operations: the quality of management and the impact of their operations on the well-being of the society in which they operate. This dualism often results in economic, political and social dilemmas influencing the viability of organisations in general, and more specifically and recently, local and international pharmaceutical organisations operating in South Africa. This article considers the aspect of corporate social responsibility (CSR in general and attempts to identify the social-related issues impacting on the pharmaceutical industry by means of content analysis - a research technique for making replicable and valid inferences from data. It furthermore describes the re-action of pharmaceutical organisations when confronted with such social demands, and finally analyses the management of CSR against four criteria of CSR. The article confirms the importance of managers to manage CSR towards society in a proactive manner. It furthermore suggests that the "hard" factors of strategic management and financial performance should be balanced with "soft" social/people issues. It also recommends that the industry should consider - and if applicable - endorse the concept of Issues Management as an approach to the proactive management of CSR.

  7. Contribution of Gandhian Thought to Corporate Responsibility

    Directory of Open Access Journals (Sweden)

    Venkat Rao Pulla

    2017-03-01

    Full Text Available Mahatma Gandhiji transformed contemporary capitalists amidst the criticism from leftist quarters that he was working for a compromise in the interests of the Indian bourgeoisie. The purpose of this paper is to present a forerunner of today’s conversations in the world about corporate social responsibility (CSR. Gandhiji not only befriended a number of businesspersons but also advised them to consider their role as a steward of their wealth and businesses that they held. We intend to substantiate his pious intentions derived from his understanding of Bhagavad Gita, which suggested to him that one could enjoy one’s acquired wealth by renouncing it. Persuaded by such moral disposition, Gandhiji argued that it is the surest method to evolve a new order of life of universal benefit of all people in the society as opposed to the order in which most of us live for ourselves without regard to what happens to our neighbour. The paper is based on archival materials representing his conceptualisation and acceptance of trusteeship and the collaborations of the capitalists that lived in his times.

  8. The Social Construction of the Responsible Corporate Citizen: Sustainability Reports of the Global Automotive Firms

    OpenAIRE

    Shinkle, George; Spencer, J. William

    2008-01-01

    The constitutive meanings of responsible corporate environmental citizenship are to be found in global discourses. We use Gubrium and Holstein‘s framework on interpretive practice to study the Corporate Sustainability Reports of multinational automotive companies regarding global warming. We observe three common themes – recognizing the issue of greenhouse gases, acknowledging stakeholders, and being role models for society. However, these themes take on unique meanings vis-à-vis each corpora...

  9. REPORTING CORPORATE SOCIAL RESPONSIBILITY: AT THE PURSUIT OF LEGITIMACY - A LITERATURE REVIEW

    OpenAIRE

    Rim Lahbil; Rachid Wahabi

    2017-01-01

    Since one of today’s business buzzwords is “Sustainability”, an increasingly large number of companies aim to generate a lasting competitive advantage by balancing the value creating process with the social and environmental challenges. Therefore, Corporate Social Responsibility (CSR) appears as the assertive voice in which corporate governance is expressed in terms of sustainable development. The widespread adoption of sustainability reporting (SR) confirms companies' growing ...

  10. Community Reaction to Corporate Social Responsibility ...

    African Journals Online (AJOL)

    Nneka Umera-Okeke

    ... priorities is one of the fundamental problems confronting corporate management (Kakava et al, 2013; .... bursary scheme, wellness programme, safety, health and environment, arts and ... is making a lot of money out of selling beer. Once we ...

  11. Corporate governance and corporate social responsibility: A typology of OECD countries

    Directory of Open Access Journals (Sweden)

    Patricia Crifo

    2016-06-01

    Full Text Available This article investigates the relationships between corporate governance and Corporate Social Responsibility (CSR. The underlying intuition is that governance factors are major determinants of CSR policies and extra-financial performance. More precisely, we identify three main factors that determine the strength of CSR engagement at the firm level: the structure of equity ownership (identity of shareholders, the composition and structure of board of directors, and the regulatory framework on corporate governance and CSR. We show how evolutions regarding corporate governance over the three previous decades have paved the way and shaped the rise of CSR. In addition, we elaborate a typology of CSR and governance structures that characterize OECD countries depending on whether the CSR reporting regime is stringent versus non-stringent, and on whether the corporate governance model is based on the shareholder, stakeholder or hybrid regime.

  12. Leaders as Corporate Responsibility Spokesperson: How Leaders Explain Liabilites Via Corporate Web Sites?

    Directory of Open Access Journals (Sweden)

    Burcu Öksüz

    2014-12-01

    Full Text Available The aim of this paper is to reveal the corporate social responsibility (CSR understandings of corporations from the leaders’ perspective and discuss how leaders define and explain CSR practices their organizations executed as spokesperson via social media channels of their organizations.  In this context, a content analysis aiming to display the ideas of Turkey’s top 250 corporations’ leaders (CEO, chairman of the board, general manager designated by Istanbul Chamber of Industry in 2013. The leader messages about different dimensions of CSR and CSR practices that are partaking in corporate web sites were examined. According to the results of the analysis, it is found that the leaders act as responsible leaders, and also the spokesperson of their corporations. In addition it is found out that responsible leaders included multiplexed information on different dimensions and various practices of CSR in their social media messages.

  13. Corporate Social Responsibility in Large Family and Founder Firms

    NARCIS (Netherlands)

    J.H. Block (Jörn); M. Wagner (Marcus)

    2010-01-01

    textabstractBased on arguments about long-term orientation and corporate reputation, we argue that family and founder firms differ from other firms with regard to corporate social responsibility. Using Bayesian analysis, we then show that family and founder ownership are associated with a lower

  14. Consistency in behavior of the CEO regarding corporate social responsibility

    NARCIS (Netherlands)

    Elving, W.J.L.; Kartal, D.

    2012-01-01

    Purpose - When corporations adopt a corporate social responsibility (CSR) program and use and name it in their external communications, their members should act in line with CSR. The purpose of this paper is to present an experiment in which the consistent or inconsistent behavior of a CEO was

  15. ENVIRONMENTAL RESPONSIBILITY MODEL BASED ON ISO 14000 MANAGEMENT SYSTEMS

    Directory of Open Access Journals (Sweden)

    Catalina SITNIKOV

    2012-01-01

    Full Text Available Worldwide corporations, as well as their stakeholders, are more conscious of the need for environmental management, SR behaviour, and sustainable growth and development. International Standards are becoming more significant for corporations to work towards common environmental management practices. ISO 14001 is the first and the broadest standard intended at a more responsible approach of corporations and the world’s most acknowledged framework for environmental management systems that assists corporations to better manage the effect of their activities on the environment. This article aims to study ISO 14001 implementation and its effects on the environmental responsibility. A model will be built, which covers the environmental management system, the components of organizational culture, being able to influence environmental standards implementation.

  16. THE IMPLEMENTATION OF CORPORATE SOCIAL RESPONSIBILITY IN MONGOLIAN BUSINESS SECTOR

    OpenAIRE

    Oyungerel Tudev; Lkhagvasuren Erhembayar

    2011-01-01

    The global aspirations regarding Corporate Social Responsibility remain far from being met in many developing countries today. More specifically, research regarding Mongolian companies´ social responsibility behaviour is missing and, from overall observation the performance is weak. This research is principally focused on explaining existing conflicts about the comprehension or understanding of just what Corporate Social Responsibility means from a theoretical perspective, and precisely, with...

  17. Corporate Social Responsibility and Sustainability: Tourist Enterprises of Cantabria

    OpenAIRE

    Garrido Palacio, Fernando

    2011-01-01

    Currently, corporate social responsibility is seen as a factor to take into account for the sustainable development of the enterprises. This research provides an approach on this matter, defining the socially responsible activities developed in the tourism industry through sustainable development theory and stakeholder's theory. This study is made on a qualitative research methodology, based on case study. The analysis shows that corporate social responsibility is a multidimensional const...

  18. The Social Responsibility of Corporate Management: A Classical Critique.

    OpenAIRE

    Philip R. P. Coelho; James E. McClure; John A. Spry

    2002-01-01

    Calls for corporate social responsibility are widespread, yet there is no consensus about what it means; this may be its charm. It is possible to distinguish the fiduciary duty owed to shareholders as expressed by Milton Friedman from all other paradigms of corporate responsibility. Friedman maintains that: “ . . . there is one and only one social responsibility of business- to use its resources and engage in activities designed to increase its profits so long as it stays within the rules of ...

  19. Corporate Social Responsibility and Stakeholder Theory: Learning From Each Other

    OpenAIRE

    Freeman, R. Edward; Dmytriyev, Sergiy

    2017-01-01

    This paper explores the relationship between two major concepts in business ethics - stakeholder theory and corporate social responsibility (CSR). We argue that CSR is a part of corporate responsibilities (company responsibilities to all stakeholders), and show that there is a need for both concepts in business ethics, and their applicability is dependent on a particular problem we want to solve. After reviewing some criticisms of CSR - covering wrongdoing and creating false dichotomies, we s...

  20. Minimization of social and environmental risks of biodiesel production companies in Brazil: one step in the search for corporate social responsibility; Minimizacao do risco socioambiental para empresas produtoras de biodiesel no Brasil: um passo na busca da responsabilidade social corporativa

    Energy Technology Data Exchange (ETDEWEB)

    Schaffel, Silvia Blajberg; Sousa, Denise da Silva [Coordenacao dos Programas de Pos-Graduacao de Engenharia (COPPE/UFRJ), Rio de Janeiro, RJ (Brazil). Lab. Interdisciplinar de Meio Ambiente (LIMA); La Rovere, Emilio Lebre [Coordenacao dos Programas de Pos-Graduacao de Engenharia (COPPE/UFRJ), Rio de Janeiro, RJ (Brazil). Programa de Planejamento Energetico

    2008-07-01

    The National Biodiesel Production and Use Program and the Social Fuel Seal were developed to stimulate the family farmer's inclusion in the new productive chain of biodiesel, based on the basic principles of social inclusion promotion, job and income generation and the attenuation of the regional disparities, producing oilseeds suitable to each region of the country. Great challenges are in place for each stakeholder, like government, biodiesel producing companies, family farmers, syndicates and social movements, evidencing that the Seal is important, but not enough to assure the sustainable inclusion of family farmers in the productive chain of biodiesel. This paper presents some social and environmental risks that emerge for the producing companies, followed by management proposals. The Corporate Social Responsibility concept is evoked, in a sense that the producing companies not only control its social and environmental risks, but not only minimizing its negative impacts and its negative externalities that results from its operations on the environment, society and stakeholders. But that they create and aggregate value, maximizing its positive impacts in the communities where they actuate, experiencing new business models and creating new institutional shapes. (author)

  1. Minimization of social and environmental risks of biodiesel production companies in Brazil: one step in the search for corporate social responsibility; Minimizacao do risco socioambiental para empresas produtoras de biodiesel no Brasil: um passo na busca da responsabilidade social corporativa

    Energy Technology Data Exchange (ETDEWEB)

    Schaffel, Silvia Blajberg; Sousa, Denise da Silva [Coordenacao dos Programas de Pos-Graduacao de Engenharia (COPPE/UFRJ), Rio de Janeiro, RJ (Brazil). Lab. Interdisciplinar de Meio Ambiente (LIMA); La Rovere, Emilio Lebre [Coordenacao dos Programas de Pos-Graduacao de Engenharia (COPPE/UFRJ), Rio de Janeiro, RJ (Brazil). Programa de Planejamento Energetico

    2008-07-01

    The National Biodiesel Production and Use Program and the Social Fuel Seal were developed to stimulate the family farmer's inclusion in the new productive chain of biodiesel, based on the basic principles of social inclusion promotion, job and income generation and the attenuation of the regional disparities, producing oilseeds suitable to each region of the country. Great challenges are in place for each stakeholder, like government, biodiesel producing companies, family farmers, syndicates and social movements, evidencing that the Seal is important, but not enough to assure the sustainable inclusion of family farmers in the productive chain of biodiesel. This paper presents some social and environmental risks that emerge for the producing companies, followed by management proposals. The Corporate Social Responsibility concept is evoked, in a sense that the producing companies not only control its social and environmental risks, but not only minimizing its negative impacts and its negative externalities that results from its operations on the environment, society and stakeholders. But that they create and aggregate value, maximizing its positive impacts in the communities where they actuate, experiencing new business models and creating new institutional shapes. (author)

  2. The Case For Corporate Responsibility: An Exploratory Study

    Directory of Open Access Journals (Sweden)

    Lucy da Piedade

    2006-11-01

    Full Text Available Stakeholder demands and the introduction of the ‘triple bottom line’ as a means of reporting corporate performance, make it critical that South African companies assess why they should undertake corporate responsibility initiatives. This exploratory study (part two of a two-part study investigated the issues that are being or should be addressed by companies under the banner of corporate responsibility and the reasons for this. The views of a convenience snowball sample of consultants, academics and practitioners of corporate responsibility, was gained by means of a Delphi technique. Content analysis was employed to categorise the views into themes. The findings indicate the need for corporate responsibility action in the areas of ecology, the environment, health and well-being, building human capital and in the encouragement of economic development. Cost benefit and defensive arguments dominate the case for corporate responsibility. There is little indication that organisations have identified the opportunity of corporate responsibility initiatives to increase innovation and organisational learning and its contribution to risk management. Recommendations are made regarding the assessment of investment in this area.

  3. Recovering corporate assets through environmental lawsuits

    International Nuclear Information System (INIS)

    Rose, P.R.; Jones, J.C.

    1995-01-01

    Over the past decade many environmentally motivated restrictions and withdrawals have been carried out at the expense of private property owners, most of whom seemed to have no effective recourse. This paper (1) summarizes a recent case in which a Michigan oil operator and several mineral owners fought back, winning a judgment worth $120 million from the State of Michigan, and (2) analyzes the essential geotechnical procedures, particularly those involving stochastic exploration risk analysis, required to determine and to justify the plaintiff's claims for monetary damages. The intent is to provide encouragement and guidance to other private property owners, especially those involved in mineral resources, who may be contemplating similar legal actions. The Fifth Amendment to the US Constitution prohibits the taking of private property for public use without just compensation, and the 14th Amendment forbids the state to deprive any person of property without due process of law. Nevertheless, most knowledgeable attorneys generally conceded that the law concerning takings of private property by state regulatory restriction has been murky and uncertain at best

  4. Women on Boards and Corporate Social Responsibility

    Directory of Open Access Journals (Sweden)

    Eunjung Hyun

    2016-03-01

    Full Text Available A growing body of research suggests that having more women in the boardroom leads to better corporate social responsibility (CSR performance. However, much of this work views the CSR-enhancing effect of women directors as largely driven by their moral orientations and rarely considers other underlying mechanisms. Moreover, less explored are the firm-specific conditions under which such CSR-promoting roles of female directors might be performed more (or less effectively. In this paper, we seek to bridge this gap in the literature by (1 proposing an additional account for the positive influence of female independent directors on the firm’s CSR and (2 illuminating the organizational context in which female directorship is likely to translate into good CSR performance. We argue that women independent directors might take CSR issues more seriously than their male counterparts not only because of their stronger moral orientations, but also because they have reputational reasons to do so. Further, we suggest that female directors’ concerns about CSR-relevant matters are more (less likely to gain support from other members of the organization when their company is doing more (less business in the product markets where reputation for CSR is more (less vital for success. Using a sample of Standard & Poor’s (S&P 1500 index firms (2000–2009 and the data on their board composition and CSR ratings, we find strong support for our argument. We find that the number (or proportion of women independent directors is positively associated with a firm’s CSR ratings and that the strength of this relationship depends on the level of the firm’s consumer market orientation.

  5. Internal marketing for engaging employees on the corporate responsibility journey

    Directory of Open Access Journals (Sweden)

    Isabel Sanchez-Hernandez

    2012-07-01

    Full Text Available Purpose: The purpose of this paper is to explore whether internal marketing could be a powerful tool for engaging employees on the corporate responsibility journey.Design/methodology/approach: In the absence of empirical work linking internal marketing efforts in organizations and employee engagement in corporate responsibility issues, a conceptual approach based on literature review is carried out to determine the existing possibilities provided by internal marketing to enhance corporate responsibility.Findings: Reflexion from the extant literature indicates that, because employee engagement matters, internal responsibility should be put first. The internal marketing umbrella, including “selling internally” the idea of responsibility, facilitating internal communication, enhancing corporate volunteering or the possibility to become a social intrapreneur, could help to align employees’ needs with corporate responsibility goals.Practical implications: The results suggest that managers must ensure that internal aspects of management, such as internal communication and employee commitment are taken into account in order to get success in corporate responsibility issues. Managers need to be more proactive trying to introduce the marketing function in human capital issues. Understanding employees’ wants and needs and selling internally responsibility goals would make external efforts in developing a responsible strategy much more likely to succeed.Originality/value: Reflecting the literature which highlights the importance of internal marketing, we pay particular attention to their role on promoting corporate responsibility internally. The results indicate that while organizations strive to achieve corporate responsibility goals, it is expected that effectiveness will be greater among organizations using internal marketing tools for this purpose. To the best of our knowledge is the first time this relationship has been academically discussed

  6. Internal marketing for engaging employees on the corporate responsibility journey

    Directory of Open Access Journals (Sweden)

    Isabel Sanchez-Hernandez

    2012-06-01

    Full Text Available Purpose: The purpose of this paper is to explore whether internal marketing could be a powerful tool for engaging employees on the corporate responsibility journey. Design/methodology/approach: In the absence of empirical work linking internal marketing efforts in organizations and employee engagement in corporate responsibility issues, a conceptual approach based on literature review is carried out to determine the existing possibilities provided by internal marketing to enhance corporate responsibility.Findings: Reflexion from the extant literature indicates that, because employee engagement matters, internal responsibility should be put first. The internal marketing umbrella, including ‘selling internally’ the idea of responsibility, facilitating internal communication, enhancing corporate volunteering or the possibility to become a social intrapreneur, could help to align employees´ needs with corporate responsibility goals.Practical implications: The results suggest that managers must ensure that internal aspects of management, such as internal communication and employee commitment are taken into account in order to get success in corporate responsibility issues. Managers need to be more proactive trying to introduce the marketing function in human capital issues. Understanding employees´ wants and needs and selling internally responsibility goals would make external efforts in developing a responsible strategy much more likely to succeed.Originality/value: Reflecting the literature which highlights the importance of internal marketing, we pay particular attention to their role on promoting corporate responsibility internally. The results indicate that while organizations strive to achieve corporate responsibility goals, it is expected that effectiveness will be greater among organizations using internal marketing tools for this purpose. To the best of our knowledge is the first time this relationship has been academically discussed

  7. Promoting Corporate Social Responsibility in Logistics throughout Horizontal Cooperation

    Directory of Open Access Journals (Sweden)

    Angel A. Juan

    2014-03-01

    Full Text Available This paper discusses how Corporate Social Responsibility (CSR can be promoted in Logistics and Transportation (L&T companies by means of Horizontal Cooperation (HC practices. The L&T sector is experiencing important changes because of new trends in markets and society. These changes have a strong impact on the way L&T companies develop their distribution activities.On the one hand, globalisation and increasing competition are creating incentives for these companies to cooperate in different ways – with the aim of becoming more efficient by sharing resources and reducing costs. On the other hand, the increasing sustainability awareness within society is pressuring L&T companies to integrate CSR principles into their strategies and policies. Accordingly, this paper discusses the current trends in these areas and offers some examples of how HC can contribute to reduce both distributions costs as well as the environmental impact of the distribution activities.

  8. THE STRATEGIC IMPORTANCE OF CORPORATE RESPONSIBILITY AND SUSTAINABILITY IN BANKING

    Directory of Open Access Journals (Sweden)

    DRĂGAN (SÂNTĂMARIAN OANA RALUCA

    2013-02-01

    Full Text Available The paper aims to highlight the strategic implication of corporate social responsibility (CSR and sustainable development for the banking sector. A few years ago, banks did not give much importance to the social and environmental problems. Recently, the banks began to realize the major impact of the sustainable development over the way of ulterior development of the society and, implicitly over the banking system. In this context, the development of a bank management system based on sustainable principles is one of the current challenges. For this purpose this paper focuses on issues such as the importance and advantages of implementing sustainability bank management, international standards regarding sustainable banking management such as: Equator Principles for sustainable investment projects’ financing or GRI principles for sustainable reporting. In addition, we have developed a practical case study about the implementation of sustainable banking management; the case study presents Romanian Commercial Bank as an example of good practice in the Romanian banking sector.

  9. Industrial Clusters and Corporate Social Responsibility in Developing Countries

    DEFF Research Database (Denmark)

    Lund-Thomsen, Peter; Lindgreen, Adam; Vanhamme, Joelle

    2016-01-01

    This article provides a review of what we know, what we do not know, and what we need to know about the relationship between industrial clusters and corporate social responsibility (CSR) in developing countries. In addition to the drivers of and barriers to the adoption of CSR initiatives......, this study highlights key lessons learned from empirical studies of CSR initiatives that aimed to improve environmental management and work conditions and reduce poverty in local industrial districts. Academic work in this area remains embryonic, lacking in empirical evidence about the effects of CSR...... a theoretical model to explain why CSR has not become institutionalized in many developing country clusters, which in turn suggests that the vast majority of industrial clusters in developing countries are likely to engage in socially irresponsible behavior....

  10. Corporate Environmental Initiatives in Small and Medium Sized Enterprises and Their Outcome

    DEFF Research Database (Denmark)

    Madsen, Henning; Ulhøi, John Parm

    2016-01-01

    The impact from corporate business activities on the natural environment and society at large has been in focus for quite some time. The focus has often been on corporate environmental sustainability initiatives reflecting industry’s response to concerns expressed by key stakeholders as well...... surveys of industrial companies in Denmark over a number of years. The results indicate a slightly increasing involvement over time, but also that the level of results achieved is lower than the level of initiatives taken. That is, the reactive attitude reported previously still seems to be prevailing...

  11. Corporate social reponsability strategic corporate social responsability: External and internal outcomes

    OpenAIRE

    Laka, Edite

    2012-01-01

    This study investigates the importance and benefits of having a strategic Corporate Social Responsibility (CSR) program by testing the interrelationships between strategic CSR with three external (reputation, corporate image, and customer loyalty) and four internal (organizational commitment, job satisfaction, performance, and organizational deviance) variables. 269 clients and non-clients along with 190 employees and their direct supervisors completed the survey. Strategic CSR has shown to h...

  12. Multinational corporations and corporate social responsibility in the peace building in Colombia

    OpenAIRE

    Jiménez Peña, Gabriel

    2014-01-01

    This paper focuses on the role of the multinational corporations in the Colombian peace process. First a theoretical frame work is built which aims to shed light on the significance of multinationals in this process. The study then presents the specific Colombian experience with relation to the role of multinationals in the peace process. The penultimate section deals with the relation between peace, corporate social responsibility, and the UN Global Compact. Finally it offers a conclusion wi...

  13. Kinerja Lingkungan Terhadap Return on Asset Melalui Corporate Social Responsibility Discloure

    OpenAIRE

    Restuningdiah, Nurika

    2010-01-01

    The purpose of this research was to examine the impact of environmental perfor-mance to Corporate Social Responsibility (CSR) disclosure, the impact of CSR disclosure toReturn on Asset, and the undirect impact of of environmental performance to Return onAsset through CSR disclosure. Path Analysis of 18 public companies listed in Indonesia StockExchange and participated in the Proper Program from 2007 -2008 through a judgment sam-pling technique indicated that environmental performance had a p...

  14. Conceptualising environmental responsibility

    International Nuclear Information System (INIS)

    Lenzen, Manfred; Murray, Joy

    2010-01-01

    Downstream responsibility is rarely addressed in the academic literature and in corporate sustainability reporting. We conceptualise downstream responsibility for the example of carbon emissions, by establishing a terminology as well as a framework for quantifying downstream carbon footprints. By extracting emissions-intensive sales chains for a number of Australian industry sectors, and comparing these to emissions-intensive supply chains, we demonstrated the ability of input-output analysis to quantify emissions responsibility in both directions. We extend the definition of downstream responsibility beyond the product use and disposal phases, to include what we call 'enabled' emissions. This term implies that whatever is sold downstream enables our customers to operate and emit, irrespective of whether it is our product that is combusted, or that directly combusts fuels, or not. Our structural path analyses and threshold-capture relationships reveal stark differences between industries with regard to the data collection efforts necessary to achieve a reasonably complete footprint assessment. Industries appear to have their own specific carbon footprint profiles, and one cannot design generic relevance tests that tell which data to collect. Moreover we conclude that current completeness standards in carbon reporting cannot be satisfied using relevance thresholds. Input-output analysis and structural path analysis are excellent tools that can help companies undertake screening exercises, which in turn help prioritising and streamlining the collection of data needed to establish a corporate downstream carbon footprint. Compared to conventional manual approaches, hybrid life-cycle assessments assisted by input-output analysis and structural path analysis achieve more complete results, with substantially less staff, money and time. (author)

  15. CORPORATE SOCIAL RESPONSIBILITY IN INTERNATIONAL ECONOMIC LAW PERSPECTIVE

    Directory of Open Access Journals (Sweden)

    Nyoman Indra Juarsa

    2015-12-01

    Full Text Available Multinational Corporation/MNC has a significant role to play in promoting sustainable development and alleviating global poverty. As a subject of International Economic Law, MNC has the rights to take profit from its business activities. In addition, it also has responsibility to protect sustainable environment through CSR program. This paper focuses on what more specific instrument sets CSR in international economic law, and how CSR can be implemented by the MNC. International (public law has been providing instruments to regulate MNC activities related to CSR, those are: OECD Guidelines, ILO Declaration and UN Global Compact. However, they are only “soft laws” that still require more specific instrument to be implemented. As a continuation of the general rules of public international CSR Instruments, the World Bank Group through the IFC and MIGA sets standard performances that must be met by every corporation that will get finance (IFC or guarantee (MIGA. Standard Performances are described further in the environmental, health and safety guidelines that are essential for every company to provide protection to stakeholders related to business activities including workers, communities, and environment. As the method of evaluation and enforcement, IFC and MIGA have institution namely Compliance Advisor Ombudsman serving to receive reports from the public, investigate and provide notification to the company activities that negatively affect the society. Ultimately CSR is not only seen as philanthropy (mandatory but also as guidelines and a code of conduct to be followed by the corporation in carrying out any business.   Key words: mandatory norm, obligatory norm, CSR

  16. Public Policies for Corporate Social Responsibility in Four Nordic Countries: Harmony of Goals and Conflict of Means

    NARCIS (Netherlands)

    Midttun, A.; Gjølberg, M.; Kourula, A.; Sweet, S.; Vallentin, S.

    2015-01-01

    Corporate social responsibility (CSR) was historically a business-oriented idea that companies should voluntarily improve their social and environmental practices. More recently, CSR has increasingly attracted governments’ attention, and is now promoted in public policy, especially in the European

  17. WHERE DOES CORPORATE SOCIAL RESPONSIBILITY STAND IN RELATION TO SUSTAINABILITY?

    Directory of Open Access Journals (Sweden)

    Nancy Diana Panta

    2018-03-01

    Full Text Available 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.

  18. Corporate Social Responsibility and Workers' Well-being in Nigerian ...

    African Journals Online (AJOL)

    impacts of corporate social responsibility on the well-being of workers in the ... policies have been the healthcare, education, security, housing, agriculture, arts and tourism, sports, charity organization, religion, social clubs, government ...

  19. Ways to improve of corporate social responsibility in Ukrainian forestry

    Directory of Open Access Journals (Sweden)

    Martyinenko Irina

    2016-02-01

    Full Text Available The article analyzes the marketing techniques of corporate social responsibility in the current conditions of the Ukrainian wood industry with an emphasis on the need to conduct non-financial reporting

  20. Corporate social responsibility and Facebook: A splashy combination?

    NARCIS (Netherlands)

    Korzilius, H.P.L.M.; Arias, M.M.

    2016-01-01

    Literature widely explores Corporate Social Responsibility (CSR), Online Social Networks and consumer behavior individually. However, research linking them has been scarce. Therefore, this study aims to assess the effect of CSR information provided through Facebook on consumers’ brand image and

  1. Corporate Social Responsibility And Islamic Business Organizations: A Proposed Model

    Directory of Open Access Journals (Sweden)

    Rusnah Muhamad

    2008-01-01

    Full Text Available The issue of corporate social responsibility (CSR has been of growing concern among business communities in recent years. Various corporate leaders maintain that business is considered to contribute fully to the society if it is effi cient, profi table and socially responsible. Islam is considered as addin (a way of life, thus, providing comprehensive guidelines in every aspects of the believers’ life. It is the aim of this paper to propose an Islamic model of corporate social responsibility based on human relationships with the God (hablun min’Allah; with other fellow human being (hablun min’an-nas and with the environment.Keywords : Corporate Social Responsibility, Islamic Business Organization

  2. STRATEGIES OF CORPORATE SOCIAL RESPONSIBILITY IN THE EUROPEAN UNION

    OpenAIRE

    Iamandi Irina Eugenia; Joldes Cosmin

    2009-01-01

    The present paper emphasizes the corporate social responsibility (CSR) state and development strategies in the European Union and at the level of the Romanian business environment. The aim of the paper is to present the similarities and differences in the

  3. Corporate social responsibility and the significance of its promotion

    Directory of Open Access Journals (Sweden)

    Veljković Dobrinka

    2010-01-01

    Full Text Available Corporate Social Responsibility is today frequently used concept, as companies to a larger extent are held accountable for what is happening in the society. In their effort to make a contribution on the solution of various societal problems, the companies engage in different corporative social initiatives. To enjoy multiple benefits arising from implementation of CSR practices companies should reaffirm their commitment to issues of wide public interests as well as promote all the activities pursued in diminishing and solving different social and environmental problems. It is very important to make company's social involvement as transparent as possible, which can be, aparat from other ways, enhanced by proper and up-to-date use of the web site. Through the web site company can inform wide public (all relevant stakeholders about its CSR activities - programs, undertaken initiatives, partners involved, results achieved and future plans and goals in CSR domain. Placing these informating represents an efficient way of promoting company's CSR profile. Aparat from that, company can regulary place announcements on its web site about all other ways of promoting its CSR engagement.

  4. The relationship between virtuous CEOs and corporate social responsibility

    OpenAIRE

    Frende Vega, María de los Ángeles; Carmelo Ordaz, Carmen; Ruiz Navarro, José

    2014-01-01

    This study tests the effects of virtuous CEOs on corporate social responsibility views (narrow vs broad). Using the data envelopment analysis (DEA) technique, we find that virtuous CEOs correlated positively with a broad view of corporate social responsibility (CSR). We also examine the moderating role the board of directors plays in the relationship between virtuous CEOs and CSR but finds no positive association. Our results indicate that CEOs matter and that their virtuous values may be a m...

  5. Theoretical aspect of the development of 'corporate social responsibility' concept

    OpenAIRE

    Milanović, Vesna M.; Bučalina, Andrea D.

    2013-01-01

    This paper presents a theoretical aspect of the development of 'corporate social responsibility' concept from the beginning of the 20th century to the present day, with the focus on the following periods: up to 1950, between 1950 an 1970, from 1970 to 1990 and from 1990 to now. We employed historical approach. We had an insight into the results of theoretical research on 'corporate social responsibility' concept, which were mostly presented in scientific papers in the English language. The ab...

  6. Strategic stakeholder management by corporate social responsibility: Some conceptual thoughts

    OpenAIRE

    Markus Stiglbauer

    2011-01-01

    The sustainability and responsibility of corporate strategic management has become an important issue in recent years, not only against the background of the current financial and economic crisis. Companies are expected not only to succeed economically, but also ecologically and socially. Companies can use the issue of corporate responsibility to capture new markets and opportunities. But new requirements arise. Thus, stakeholders may exert pressure on companies to assume social responsibilit...

  7. Sharing our energies. Corporate social responsibility report 2002

    International Nuclear Information System (INIS)

    2003-05-01

    This document assesses the results of the group Total initiatives in the domain of the corporate social responsibility, for the year 2002. It presents the society policy and actions concerning: the ethics as a foundation of broader corporate, the environment stewardship and the safety enhancement, the equity and diversity of the labor relations and human resources, the broader responsibility to society and communities, the financial performance and a group portrait. (A.L.B.)

  8. Corporate social responsibility in a competitive business environment

    DEFF Research Database (Denmark)

    Newman, Carol; Rand, John; Tarp, Finn

    efficiency, and reveal that the impact is stronger for firms in non-competitive industries. Moreover, we show that local community focused corporate social responsibility initiatives drive the aggregate effect. This suggests that socially responsible actions by firms are likely to pay-off when stakeholder...... engagement has a localized focus. We provide evidence of reciprocity by showing that employees accept a lower share of additionally generated value added in exchange for working in a company that signals ‘good’ corporate values....

  9. Financial Crisis and Corporate Social Responsible Mutual Fund Flows

    OpenAIRE

    Sitikantha Parida; Zhihong Wang

    2018-01-01

    In this paper, we investigate investment flows into mutual funds that hold more high corporate social responsible stocks (top CSR funds) vs. mutual funds that hold more low corporate social responsible stocks (bottom CSR funds). Using a large sample of equity mutual funds spanning 2003–2012, we find that top CSR funds on average receive about 5% less investment per annum compared to the other funds; whereas bottom CSR funds receive about 5.6% more investments. These relative negative and posi...

  10. The development of Corporate social responsibility in Lithuanian food industry

    OpenAIRE

    Navickas, Valentinas; Kontautienė, Rima

    2014-01-01

    The authors of the article analyze the development of corporate social responsibility in Lithuanian food industry. By emphasize the importance of food industry as one of the largest manufacturing group in Lithuania and its strong impact and high dependence on the economy, the environment and on society, implementation of principles and practice of corporate social responsibility is of high relevance for this sector. The paper deals with the main indicators of Lithuanian food industry in...

  11. Corporate social responsibility report 2003. Sharing our energies

    International Nuclear Information System (INIS)

    2004-05-01

    This document assesses the results of the group Total initiatives in the domain of the corporate social responsibility, for the year 2003. It presents the society policy and actions concerning: the ethics as a foundation of broader corporate, the environment stewardship and the safety enhancement, the equity and diversity of the labor relations and human resources, the broader responsibility to society and communities, the financial performance and a group portrait. (A.L.B.)

  12. Contextualizing Corporate Political Responsibilities: Neoliberal CSR in Historical Perspective

    OpenAIRE

    Djelic, Marie-Laure; Etchanchu, Helen

    2015-01-01

    This article provides a historical analysis of the political role of Corporate Social Responsibility (CSR) before it was even called CSR. We describe two ideal types of political responsibilities during the eras of 19th century paternalism in Europe and corporate trusteeship in the US. Our historical contextualization of recent scholarly work on a “political turn” of CSR offers a two-pronged critique: 1. Growing discussions on political CSR start from a problematic foundation that does not ho...

  13. Sustainable development, corporate social responsibility and environmental education in organizational innovation context: revisited concepts Desenvolvimento Sustentável, Responsabilidade Social Corporativa e Educação Ambiental em contexto de inovação organizacional: conceitos revisitados

    Directory of Open Access Journals (Sweden)

    Lilian Caporlingua Giesta

    2013-03-01

    Full Text Available The disciplinary field of Business Administration follows the organizations innovations and discusses that with sustainable development as a strategic focus and Corporate Social Responsibility, among other issues. However, a gap has been found when considering communication and attempt to mobilize the members that are part of the socio-environmental management process in the company. This gap is identified because there is no extensive dialogue between the organizational context and Environmental Education worked in a consolidated form in the disciplinary field of Education. Thus, this paper seeks to revisit theoretical concepts and theoretical approaches to innovation, Social Responsibility, Sustainable Development as organizational strategy and Environmental Education. The discussion indicates that the integration of Environmental Education, Sustainable Development and Social Responsibility in innovative organizations is important, especially because of the little interaction between these areas of knowledge.DOI: 10.5902/198346597654O campo disciplinar da Administração acompanha as inovações das organizações, discutindo, entre outros assuntos, o Desenvolvimento Sustentável como foco estratégico e a Responsabilidade Social Corporativa. No entanto, percebe-se uma lacuna quando se consideram a comunicação e a tentativa de mobilização dos membros que fazem parte desse processo na empresa, pois não há amplo diálogo entre o contexto organizacional e a Educação Ambiental trabalhada, de forma consolidada, no campo disciplinar da Educação. Assim, o presente ensaio teórico busca revisitar conceitos e abordagens teóricas sobre inovação, Responsabilidade Social, Desenvolvimento Sustentável como estratégia organizacional e Educação Ambiental. O debate indica que a integração entre Educação Ambiental, Desenvolvimento Sustentável e Responsabilidade Social, nas organizações inovadoras, é relevante, principalmente pela pouca

  14. OVERVIEW OF THE STATE OF CORPORATE SOCIAL RESPONSIBILITY WITHIN MULTINATIONAL COMPANIES

    Directory of Open Access Journals (Sweden)

    CODRUŢA DURA

    2012-12-01

    Full Text Available In the near future, multinational companies should play a crucial role in supporting and developing a responsible corporate behavior from social, as well as ecological point of view, within the globalization framework. Thus, the process of globalization and liberalization of markets, of goods and services, must be accompanied by the real progress towards an effective system of global governance, with its own social and environmental dimensions. The paper dwells upon the diagnosis of the current state of corporate social responsibility within the international business environment, substantiated on the basis of a study carried out in 2010 by the American scientific and professional organization Business for Social Responsibility (BSR.

  15. Practices at the Boundaries of Business Ethics & Corporate Social Responsibility

    DEFF Research Database (Denmark)

    Weller, Angeli

    social responsibility field in the United States, as well as their current articulations of knowledge and competence in their respective fields. The third article is a single case study of a company that purposefully aligned ethics, compliance, corporate social responsibility and sustainability practices......In this dissertation, I explore the practices created to manage business ethics and corporate social responsibility in multinational corporations and the relationship between them across three separate but interrelated articles. The first article suggests that these practices are resident...... in distinct communities of practice, and therefore there are boundaries in both meaning and identity that make alignment between them problematic. The second article looks at the boundaries between these communities by exploring the history of the professional associations in the business ethics and corporate...

  16. An Empirical Perspective on the Culture - Corporate Social Responsibility Relationship

    Directory of Open Access Journals (Sweden)

    Dumitru ZAIȚ

    2013-12-01

    Full Text Available Business competition and pressure of European directives put Romanian company in a position to find answers to issues related to long-term survival and development. In this context we believe it is necessary to analyze some of the most important components that should be taken into consideration at the strategic level: national and organizational culture. The results indicate that corporate social responsibility is supported by learning and change-oriented organizational culture, but also by a favorable cultural and national economic framework. Based on these theoretical considerations we intent to emphasize the relationships between national culture / corporate culture and corporate social responsibility (CSR, elaborating an empirical argument by analyzing the results provided by Global 100, an annual project initiated by Corporate Knights Inc. (Davos. Starting with 2005, it has the largest database in the world and an appropriate evaluation methodology that provides a ranking of the top 100 most responsible companies in the world.

  17. Corporate environmental information system data storage development and management (Environmental Information System

    Directory of Open Access Journals (Sweden)

    Lyazat Naizabayeva

    2017-12-01

    Full Text Available In this article a software implementation of the environmental monitoring is developed and presented, which is responsible for receive, store, process and analysis of data. For logical database design system Computer- Aided Software Engineering (CASE technology, the AllFusion ERwin Data Modeler was selected. To develop corporate Oracle database management system used. The database contains a set of objects, which store all the primary and additional service information, as well as a set of software modules of business logic. The developed information system makes it possible to find optimal solutions for clean and disposal of the contaminated areas. There are advantages of created databases on the areas to be remediated, such as the analysis of remediation made by using plants.

  18. Pioneering corporate responsibility in Italy: the Enel experience

    Energy Technology Data Exchange (ETDEWEB)

    Comin, Gianluca

    2007-07-01

    Enel, the largest Italian utility for production, distribution of electricity and the second largest for natural gas distribution has started its Corporate Responsibility practice in 2002 and ever since has gained a leading role within the Italian sustainability scene. By rapidly integrating Corporate Responsibility in its strategic planning and in its reporting procedures, Enel also could develop a state of the art sustainability plan, a wide array of key performance indicators to monitor it and an outstanding knowledge in Corporate Responsibility mainstreaming. The acceleration imposed by Enel's management in implementing Corporate Responsibility as a basic integrator into its corporate procedures also allowed the company to be acknowledged as one of the best practices in the world. Along the implementation of Corporate Responsibility Enel also developed traditional and intranet based training programs that impacted on 4,500 middle managers and 48,000 employees. International sustainability indices recognised the company's effort including it in their listings as of 2003. Active in stakeholder dialogue, Enel is also implementing a way to gather fresh and direct opinions from an esteemed universe of 60,000 people with an unprecedented web based polling tool derived from multidimensional scaling techniques aimed at questioning appreciation on 25 topics of mutual concern. (auth)

  19. From Corporate Social Responsibility to Corporate Sustainability: Features of Financing Sustainable Development

    Directory of Open Access Journals (Sweden)

    Vasylchuk Irуna P.

    2018-03-01

    Full Text Available The theoretical basis of the concepts of corporate social responsibility and sustainable development are studied. It is revealed that scientists mainly distinguish two main stages in the evolution of the concept of corporate social responsibility. There argued the expediency of singling out the third stage of the development of the concept (version CSR 2.0, which is characterized by the integration of the theoretical and practical foundations of the concepts of CSR and sustainable development as well as by their implementation into activities of corporations. The presence of the necessary prerequisites for singling out the new stage in the evolution of these concepts (version CSR 3.0, which is based on the provisions of the collaborative theory and provides for the cooperation of social enterprises and sustainable corporations in achieving the goals of sustainable development, is revealed, its expediency is justified. The determinant of the stage is the use of opportunities for sustainable development, the dominant is the social orientation, and its content is characterized by the slogan “doing common good to do common well”. Using generalization, there identified the features of the established models of sustainable development of corporations by key aspects (goals, principles, methods. On this basis, the features of approaches to financing sustainable development at the macro and micro levels are determined, and the principles for financing the activities of corporations in the new conditions are defined. It is concluded that achieving sustainability requires an effective system of financing corporate measures aimed at sustainable development, for the creation of which in Ukraine it is necessary to use the experience of “best practices” at the national, local and corporate levels.

  20. Certification of Corporate Social Responsibility in EU and China

    Directory of Open Access Journals (Sweden)

    Eva Abramuszkinová Pavlíková

    2015-01-01

    Full Text Available Corporate social responsibility is reflected in environmental, social, economic, stakeholder and voluntariness dimensions. It had become an important topic for European agenda where CSR is considered as a concept whereby companies integrate social and environmental concerns in their business operations and interact with stakeholders on a voluntary basis. In general, it is the responsibility of enterprises for their impact on society. CSR and its certification is important not only for EU but also for out-European business partners such as China. This paper is focused on EU agenda related to CSR, certification, SA8000 standard and the case study of China in relation to SA8000. The results show that the interest in obtaining of SA8000 certificate has risen up to 3231 companies in 2013. European certified companies are represented by 1583 in 2013. The most developing regions in terms of SA8000 certification are Europe and Central Asia, resp. Europe, South Asia and East Asia and the Pacific. In Europe, the most SA8000 certified country is Italy with one third of certifications from the whole world. From out- European countries leading role is taken by India and China. China is the world biggest exporter in the apparel branch which has also the highest number of SA8000 certified companies.

  1. Determinants of corporate environmental reporting: the importance of environmental performance and assurance

    NARCIS (Netherlands)

    Braam, G.J.M.; Weerd, L uit de; Hauck, M.; Huijbregts, M.

    2016-01-01

    Companies are increasingly held accountable for the impact of their decisions and activities on the environment. These developments have been associated with a heightened tendency for companies to publish a variety of information on environmental topics in corporate environmental or sustainability

  2. Certification of Corporate Social Responsibility in the Czech Republic

    Directory of Open Access Journals (Sweden)

    Eva Abramuszkinová Pavlíková

    2013-01-01

    Full Text Available Corporate social responsibility is in the focus of many companies in recent years. It becomes a way of sustainability for many companies on the market. It expresses a voluntary commitment of companies to behave responsibly to their surroundings within three pillars: economic, social and environmental one. The issue of social responsibility is developing in many European countries and European Commission is aiming at support for national CSR strategies. There are countries with highly developed CSR, on the other hand there are countries, such as the Czech Republic, where a public policy is being reformed, including discussions about CSR. This paper supports the idea that states should encourage social responsibility, as it allows businesses to become sustainable which leads to the stability of the economy. CSR activities can be focused on philanthropy, the care of the employees, the environment and transparency of economic activities. The process of CSR certification is important in the development of CSR in the Czech Republic. It allows companies to demonstrate their activities and visible achievements in this field. This paper describes the most popular types of certifications that are used in the Czech Republic and standards that do not have certification purposes, but they are very important. These are standards SA 8000, ISO 26000, ISO 9001, ISO 9004, ISO 9000, ISO 14001, ISO 14004, OHSAS 18001, IQNet SR 10 and the National Quality Policy.

  3. Corporate Social Responsibility in the Banking Sector

    OpenAIRE

    Csaba Lentner; Krisztina Szegedi; Tibor Tatay

    2015-01-01

    As countries of the world used large amounts of public funds to manage the 2008 financial crisis, public debt has risen to a critical level in many of them. Due to the drop in real economy, several countries faced unemployment and economic fallback that are still unresolved to this day. After the crisis, many were concerned how to restore the confidence in financial institutions and how banks can better contribute to sustainable social and economic growth. This paper discusses corporate socia...

  4. The Link between Corporate Environmental and Corporate Financial Performance—Viewpoints from Practice and Research

    Directory of Open Access Journals (Sweden)

    Anne Bergmann

    2016-11-01

    Full Text Available For more than 40 years, a tremendous number of studies have empirically explored the relationship between Corporate Environmental Performance (CEP and Corporate Financial Performance (CFP. This study considers the relationship from a new perspective—via a qualitative research approach based on expert interviews. First, practitioners are queried for their view on the link between CEP and CFP and how to measure it. Since the vast majority see a positive relationship, this study contributes with a new form of evidence that it pays to be green. The chosen qualitative approach also allows a more detailed analysis of underlying cause-and-effect mechanisms. For instance, interviewed practitioners emphasize a direct and indirect impact from CEP on CFP. Second, the study conducts interviews with experts from research and associations (non-practitioners and compares the viewpoints of the two interview groups. One prevalent difference refers to the fact that non-practitioners do not focus on the two impact levels. Moreover, business experts perceive the link between CEP and CFP as much less complex and reveal more pragmatically oriented considerations. The study then discusses how the interview results and identified differences can be used to direct future research and to support corporations in their move towards sustainability.

  5. Corporate Social Responsibility: Aktualisasi Ajaran Ihsan dalam Bisnis

    Directory of Open Access Journals (Sweden)

    H. Muhammad Djakfar

    2013-09-01

    Full Text Available Corporate is a business institution which has rapid development in the modern era. It is to fulfill the diverse society’s needs. In fact, corporation must be close to the society as both of them are interconnected and mutually demanding. To make them close, nowadays, it has been developed Corporate Social Responsibility, specifically, big sale corporate. With this program, corporate can help society based on their needs. Based on theological point of view, if it done wisely for God’s blessing, it is absolutely the actualization of Islamic teaching, Ihsan, in business context. Through the actualization of Ihsan, the business practitioners will be close not only both to others but also to God. According to Islamic teaching, there are many ways to earn fund for this program such as zakat, infak, sedekah, ang wakaf wich can be earned form Islamic employees. With this collected funding, corporate can invest in prospective business. And the result, then can be used as fund to succeed Corporate Social Responsibility program as well as to help the have not people. This program will be truly kindness program which importantly develop as the representation of Islamic teaching.

  6. Does Corporate Social Responsibility really make a difference? : An explorative analysis for Chinese companies

    NARCIS (Netherlands)

    Graafland, J.J.; Smid, H.

    Many studies have been performed to assess the impacts of corporate social responsibility (CSR) on the financial performance of companies. There are, however, very few studies that analyze how CSR policies and instruments affect the realization of social and environmental CSR goals, such as the

  7. Corporate Social Responsibility in the context of International Financial Institutions

    OpenAIRE

    Gajdosova, Katarina

    2015-01-01

    The term Corporate Social Responsibility (CSR) is becoming more and more often spelled out in various contexts of the academic and corporate life. The concept of CSR is rather broad and the term CSR could be defined in various ways, as there has been no unified definition established so far. Yet the word ‘corporate’ in the term could indicate that CSR is exclusive matter of private companies. However, as demonstrated in this paper, the non-corporate institutions, in particular the Internation...

  8. THE IMPLEMENTATION OF CORPORATE SOCIAL RESPONSIBILITY IN MONGOLIAN BUSINESS SECTOR

    Directory of Open Access Journals (Sweden)

    Oyungerel Tudev

    2011-06-01

    Full Text Available The global aspirations regarding Corporate Social Responsibility remain far from being met in many developing countries today. More specifically, research regarding Mongolian companies´ social responsibility behaviour is missing and, from overall observation the performance is weak. This research is principally focused on explaining existing conflicts about the comprehension or understanding of just what Corporate Social Responsibility means from a theoretical perspective, and precisely, within Mongolian business circles. To give an answer to this question, the economic, legal, ethical and philanthropic responsibilities of companies was reviewed.

  9. Corporate Social Responsibility (CSR) Dalam Perspektif Pembangunan Berkelanjutan

    OpenAIRE

    Sunaryo, Sunaryo

    2015-01-01

    The mandatory Corporate Social Responsibility (CSR) which has regulated under the law requires company to have CSR programs which oriented to sustainable development. The obligation to implement the CSR has arranged in a variety of laws and regulations, both in the Constitution and in other sectoral legislation, such as about the company and the environment. Therefore, companies that want to corporate sustainability, in making CSR programs in addition have to pay attention to the socioeconom...

  10. Communicating Corporate Social Responsibility to a Cynical Public

    OpenAIRE

    Illia, Laura; Zyglidopoulos, Stelios C; Romenti, Stefania; Rodríguez-Canovas, Belen; González del Valle Brena, Almudena (UNIR)

    2013-01-01

    Corporate social responsibility, once seen as peripheral to companies’ main businesses, has been becoming standard practice, with an increasing number of businesses engaging in CSR activities. For example, in a 2007 global survey of corporate managers, the Economist Intelligence Unit found that the majority of respondents (55.2%) considered CSR a high or very high priority for their company, a significant increase from three years previously (33.9%). An even greater majority (68.9%) expected ...

  11. A Review of Corporate Social Responsibility in India

    OpenAIRE

    Bimal Arora; Ravi Puranik

    2004-01-01

    Critiques argue that Corporate Social Responsibility (CSR) is a North-led agenda with narrow focus. Bimal Arora and Ravi Puranik apply a development-oriented framework to contextualize CSR to structural adjustments-related macro socio-economic issues relevant to the developing countries, with a focus on CSR in India. They review contemporary CSR trends in India concluding that although the corporate sector in India benefited immensely from liberalization and privatization processes, its trans...

  12. Corporate social responsibility: a personal reflection on Clover Mama Afrika

    Directory of Open Access Journals (Sweden)

    E. Vlok

    2009-07-01

    Full Text Available Although corporate social responsibility (CSR or corporate social investment (CSI, the term preferred by most South African busines-ses, has been studied from the 1950s, up to date no universally ac-cepted definition has been formulated. However, the basic concepts put forward in the definition of the World Business Council for Sustainable Development (WBCSD (2000 are generally accepted as forming the core of CSR.

  13. Role of the Occupational Physician in Corporate Management of Health Risks: An Important Aspect of Corporate Social Responsibility (CSR).

    Science.gov (United States)

    Sugita, Minoru; Miyakawa, Michiko

    2016-01-01

    There are various risks involved in corporate activities conducted both within and outside the corporation. Among these, health risks are very important and should be managed effectively as an integral part of corporate social responsibility (CSR). A corporation is responsible for health impairments caused by its activities and suffers great moral and economic loss when they occur. It is essential that corporate management takes proper preventive measures against such risks. Occupational physicians possess substantial knowledge of health risks in corporations. In this study, we examine the role of occupational physicians in the management of corporate health risks. Information was obtained from articles in print and on the Internet. Health risks due to corporate activities involve not only the employees of the corporation but also individuals outside the corporation. Each corporation should effectively use available resources to manage health risks. Occupational physicians are one such valuable resource. However, many corporations do not actively involve occupational physicians in health risk management. According to a current Japanese law, health risks for employees in corporations are managed by occupational physicians, but in general, health risks outside corporations are not. The 1984 Bhopal Disaster in India is an example in which physicians of the corporation were only minimally, if at all, involved in assessing and treating impaired health outside the corporation. The role of occupational physicians should be expanded to include management of health risks outside the corporation. This places a greater burden on the physicians and they must make the effort to train in many academic fields in order to better understand the entire context of health risks due to corporate activities. Some occupational physicians may be hesitant to take on such added responsibilities. Some corporations may not recognize the overall health risks due to its activities and do not

  14. Transformation processes of the corporate development in Russia: corporate social responsibility

    Directory of Open Access Journals (Sweden)

    Zhanna Sergeyevna Belyayeva

    2011-03-01

    Full Text Available Financial and economic crises made the level of readiness to changes in the different types of organizations throughout the world and Russia visible. Variation of social and economic programmes implemented by governmental and corporate sectors is widely seen; not all of them work positively for the population, especially in the countries with emerging markets. At the same time, twenty years of the market economy in Russia, for instance, have definitely built a new social and economic system, but whether it has changed fundamentally in the management techniques? This research generalizes some trends of the corporate development in Russia in the context of social responsibility and socio-economic transformation. The author attempts to define Russia's place on the world map of corporate social responsibility. The opportunities for Russia to learn from foreign experience are also examined.

  15. Characteristic and analysis of structural elements of corporate social responsibility

    Directory of Open Access Journals (Sweden)

    J. S. Bilonog

    2015-04-01

    Full Text Available In this article attention is focused on social responsibility of business and on necessity to estimate its condition in Ukraine. Materials regarding elements and the principles of corporate social responsibility are structured. On this basis unification of quantitative elements of business social responsibility is offered according to which it is possible to carry out the analysis of the non­financial reporting. It is proposed to use not only quantitative techniques of data analysis but also refer to the qualitative ones. As a result of this, the analysis of social reports will be more productive and would minimize subjectivity of the researcher or representatives of the company which are responsible for presenting the information to the general public. The basic principles by which the companies can realize the strategy of corporate social responsibility are considered. Due to the empirical analysis of corporate reports expediency to use specified elements is proved. Reports of the companies in producing and non­productive sector are analyzed in more detail; features of displaying information on corporate social responsibility are defined. The attention to need of carrying out monitoring researches in the sphere of the corporate social reporting is updated.

  16. Beyond the fence line: corporate social responsibility.

    Science.gov (United States)

    Harrison, Myron

    2004-02-01

    The ability to demonstrate acceptable performance against the expectations of a CSR movement is part of the corporate license to operate in many locations. Because health and medical programs are core elements of these activities, numerous opportunities exist for physicians to contribute to health and prosperity in underdeveloped locations. Individuals who are involved in designing and administrating these activities need to maintain critical objectivity about the actual consequences and maintain a close dialog with the intended beneficiaries. The value of the CSR agenda is beginning a long empirical trial.

  17. PERTANGGUNGJAWABAN PIDANA TERHADAP KORPORASI / The Corporate Criminal Responsibility

    Directory of Open Access Journals (Sweden)

    Santhos Wachjoe Prijambodo

    2016-07-01

    Full Text Available Keberadaan korporasi, baik langsung maupun tidak langsung akan memberikan dampak bagi perekonomian negara maupun terhadap lingkungan di tempat korporasi maupun bidang usahanya tersebut berdiri. Bukan hanya dampak positif, tetapi juga dampak negatif dari beroperasinya sebuah korporasi. Korporasi didirikan dengan tujuan dan cara-cara mencapai tujuan yang berbeda-beda. Tidak sedikit dari korporasi itu juga didirikan dengan tujuan dan pengelolaan untuk mencapai tujuannya yang dilarang oleh undang-undang. Oleh karenanya, sering terdengar ada korporasi yang terlibat dalam berbagai tindak pidana atau sebagai sarana untuk melakukan tindak pidana. Oleh karenanya perlu menjadi perhatian khusus untuk menjerat korporasi ikut bertanggungjawab atas suatu perbuatan yang melibatkan korporasi atau sebagai sarana dalam sebuah tindak pidana.   The existence of corporation affects the state economy, the society where the corporation stands and the society where the business run. Not only the positive effect but also the negative effect. The corporation was build for some mission and the way it reaches the mission were different one another. It is possible that one or more corporation was build in some way that prohibited by law. For that reason, there is a corporation is involved in various criminal acts or as a means to commit the crimes. Therefore, special attention needs to arrange to snare corporations to take responsibility for an act involving a corporation or as a tool in a criminal offense.

  18. Corporate Social Responsibility and Psychosocial Risk Management in Europe

    NARCIS (Netherlands)

    Jain, A.; Leka, S.; Zwetsloot, G.

    2011-01-01

    Corporate social responsibility (CSR) is a comprehensive concept that aims at the promotion of responsible business practices closely linked to the strategy of enterprises. Although there is no single accepted definition of CSR, it remains an inspiring, challenging and strategic development that is

  19. The Corporate Social Responsibility Practices and Concerns of ...

    African Journals Online (AJOL)

    The research aims to understand the corporate social responsibility (CSR) practices by Addis Ababa University, the largest and the oldest university in Ethiopia. The issue of CSR in the context of higher learning institutions is one of the least studied subjects in Ethiopia in terms of what social responsibility considerations a ...

  20. The assessment of the effect of corporate social responsibility on ...

    African Journals Online (AJOL)

    Corporate Social Responsibility (CSR) integrates major areas of an organisation, including community, environment, ethics, workforce, human rights, responsibility in the market, vision and values and workplace. Much work has been done on the organization giving back to the environment and community; however other ...

  1. Corporate social responsibility and aboriginal relations

    International Nuclear Information System (INIS)

    McIntyre, J.; Cook, H.D.

    2002-01-01

    industrial economy. Chief Cook will describe the positive relationships that have formed in northern Saskatchewan between uranium mining companies and first nations people and the developments that have materialized as a result. He will present real and practical examples of sustainable development as manifested in social and economic activities that have come about because of these relationships, and how these examples can be transferred into similar environments around the world. Chief Harry Cook was raised on a trapline in northern Saskatchewan many miles from the nearest road, where he learned the history, tradition and culture of the Woodland Cree. As a young man he proved to be very adventurous for his generation, moving to a city many miles from the peace and isolation of his homeland. In the city he had a very successful career as a trades person, where he not only learned the ways of the non-Indian but also how to live comfortably in two distinctly different realities. He returned to the north after thirteen years in the city and served in several community leadership roles, before becoming Chief in 1987. He is now serving his sixth term. In addition to his duties as the senior authority for all Band activity, Chief Cook is the president of Kitsaki Development Corporation (KDC). KDC is one of Canada's most successful aboriginal development corporations, with 12 enterprises in its portfolio, gross annual revenues of $50 million CDN, and a workforce of 500. The two flagship companies in KDC, Northern Resource Trucking and Athabasca Catering, were born out of a relationship with Cameco, northern Saskatchewan's largest uranium mining company. Chief Cook also represents his people at the executive level in all matters related to provincial and national aboriginal governance. His skills as a leader and businessman have been recognized on several occasions with awards at the provincial and national level. They were also recognized at the corporate level with his

  2. Determinant of The Corporate Environmental Disclosure: Study on Jakarta Islamic Index

    Directory of Open Access Journals (Sweden)

    Yulianti Yulianti

    2016-07-01

    Full Text Available The issue about corporate environment disclosure nowadays is increasing. This research aims to analyze the influence of firm size, leverage, proportion of independent commissioners, corporate secretary and firm age to corporate environmental disclosure. Thirteen companies that listed at Jakarta Islamic Index during 2011-2014 are used as sample. Data was analyzed using multiple regression technique. The independent variables are firm size, leverage, and proportions of independent commissioners, corporate secretary, and firma age. The result shows that simultaneously all independent variables have significant influence to corporate environmental disclosure. Whereas partially, firm size and firm age have significantly influence to corporate environmental disclosure. The implication of this research is the larger of the firm size and the longer firm will make a better corporate environmental disclosure in companies that listed at Jakarta Islamic Index.DOI: 10.15408/aiq.v8i2.3158

  3. Code of Sustainable Practice in Occupational and Environmental Health and Safety for Corporations.

    Science.gov (United States)

    Castleman, Barry; Allen, Barbara; Barca, Stefania; Bohme, Susanna Rankin; Henry, Emmanuel; Kaur, Amarjit; Massard-Guilbaud, Genvieve; Melling, Joseph; Menendez-Navarro, Alfredo; Renfrew, Daniel; Santiago, Myrna; Sellers, Christopher; Tweedale, Geoffrey; Zalik, Anna; Zavestoski, Stephen

    2008-01-01

    At a conference held at Stony Brook University in December 2007, "Dangerous Trade: Histories of Industrial Hazard across a Globalizing World," participants endorsed a Code of Sustainable Practice in Occupational and Environmental Health and Safety for Corporations. The Code outlines practices that would ensure corporations enact the highest health and environmentally protective measures in all the locations in which they operate. Corporations should observe international guidelines on occupational exposure to air contaminants, plant safety, air and water pollutant releases, hazardous waste disposal practices, remediation of polluted sites, public disclosure of toxic releases, product hazard labeling, sale of products for specific uses, storage and transport of toxic intermediates and products, corporate safety and health auditing, and corporate environmental auditing. Protective measures in all locations should be consonant with the most protective measures applied anywhere in the world, and should apply to the corporations' subsidiaries, contractors, suppliers, distributors, and licensees of technology. Key words: corporations, sustainability, environmental protection, occupational health, code of practice.

  4. Do corporate environmental initiatives lead to results in SMEs?

    DEFF Research Database (Denmark)

    Madsen, Henning; Ulhøi, John Parm

    , it is relevant to study the situation between these two stages in order to identify to which extent corporate environmental initiatives actually lead to results and reductions. The research is based on data collected by surveys of industrial companies in Denmark in 1999, 2003, 2007 and 2011. They information...... with previous research demonstrating that companies generally are re-active in their attitude when perceiving stakeholder influence on taking environmental initiative and mainly respond to influence from stakeholders representing authorities, owners or employees. However, the size of the company may have...... a negative influence in some situations. That is, it seems to be easier for smaller companies to achieve an improvement compared to medium-sized companies....

  5. Children-Engaging Social and Environmental Initiatives as Determinants of Corporate Reputation

    Directory of Open Access Journals (Sweden)

    Ingrida Smaiziene

    2016-02-01

    Full Text Available Objective:  The paper aims to explore children-engaging social and green initiatives as determinants of corporate reputation.  Research Design & Methods: The research data were collected by means of a consumer survey (n=354 in Lithuania. During the research, consumers’ perception and attitudes towards companies which take children-engaging social and environmental initiatives were surveyed. Findings: The research findings indicate that consumers tend to agree that companies implementing children-engaging CSR initiatives contribute to the development of children as responsible citizens. However, consumers have a different attitude towards companies which implement children-engaging environmental initiatives and companies which take children-engaging social initiatives.  Implications & Recommendations: The research results suggest that consumers form opinions about the company not only by assessing the company’s behaviour towards them, but also by assessing the corporate performance targeted at children. Therefore, companies should consider children-engaging CSR as determinants of corporate reputation. Contribution & Value Added: The paper provides some empirical evidence on how CSR practices targeted at children may affect corporate reputation.

  6. Corporate social responsibility and customer behaviour, empirical ...

    African Journals Online (AJOL)

    The company reputation related to these fields has become a competition asset. ... to the specific customer's need related to the social responsibility of brands. ... socially responsible consumption, business ethics, relationship marketing ...

  7. PENGARUH GOOD CORPORATE GOVERNANCE, KARAKTERISTIK PERUSAHAAN TERHADAP LUAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN TERDAFTAR DI BEI

    Directory of Open Access Journals (Sweden)

    Alang Wiyuda

    2017-03-01

    Full Text Available Penelitian ini bertujuan untuk menguji pengaruh kepemilikan institusional, dewan komisaris, komite audit yang diprosikan kedalam good corporate governance dan profitabilitas, ukuran perusahaan, tipe industri (profile, leverage diprosikan kedalam karakteristik perusahaan terhadap luas pengungkapan corporate social responsibility. Variabel dependen yang digunakan dalam penelitian ini adalah luas pengungkapan corporate social responsibility, sedangkan variabel independenya adalah kepemilikan institusional, dewan komisaris, komite audit, profitabilitas, ukuran perusahaan, tipe industri (profile, leverage. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2015. Sampel dalam penelitian ini dipilih menggunakan metode purposive sampling, dan diperoleh sebanyak 106 sampel amatan. Teknik analisis yang digunakan dalam penelitian ini adalah analisis linier berganda. Hasil analisis menunjukan bahwa variabel kepemilikan institusional, dewan komisaris, dan profitabilitas berpengaruh positif terhadap luas pengungkapan corporate social responsibility. Variabel komite audit berpengaruh negatif terhadap luas pengungkapan corporate social responsibility. Variabel ukuran perusahaan, tipe industri (profile, dan leverage tidak berpengaruh terhadap luas pengungkapan corporate social responsibility.

  8. Value Creation in the Context of Sustainable Corporate Social Responsibility

    Science.gov (United States)

    Šmida, Ľubomír; Sakál, Peter

    2014-12-01

    Under the influence of the new rules of the economy and the society, companies are achieving a notional line of a necessary change in the approach to creating new value, wealth. Implementation of changes in the system of wealth creation requires a review of existing assumptions of unlimited growth of the global economy and wealth creation in the environment accepting economic interests, society and the environment as a holistic unit. The main purpose of this paper is the clarification of a new requirements for business, presentation of the questionnaire survey Sustainable Corporate Social Responsibility and inform on value creation in the context of Sustainable Corporate Social Responsibility.

  9. Corporate social responsibility and the tobacco industry: hope or hype?

    Science.gov (United States)

    Hirschhorn, N

    2004-12-01

    Corporate social responsibility (CSR) emerged from a realisation among transnational corporations of the need to account for and redress their adverse impact on society: specifically, on human rights, labour practices, and the environment. Two transnational tobacco companies have recently adopted CSR: Philip Morris, and British American Tobacco. This report explains the origins and theory behind CSR; examines internal company documents from Philip Morris showing the company's deliberations on the matter, and the company's perspective on its own behaviour; and reflects on whether marketing tobacco is antithetical to social responsibility.

  10. ISO 26000 – An Integrative Approach of Corporate Social Responsibility

    Directory of Open Access Journals (Sweden)

    Herciu Mihaela

    2016-04-01

    Full Text Available ISO 26000 represents a guidance on corporate social responsibility and it is, at the present time, one of the most important document on CSR in the world. Without being mandatory or regulated, ISO 26000 is focus on seven core subjects that have to be approached synergistic – governance, human right, labor, environment, business practices, consumer, and community – in order to achieve its goal. The present paper intends to present and analyze the seven core subjects of ISO 26000 from tow perspectives: by emphasizing the benefits of implementing the standard into the business strategy and by revealing the correlation between corporate social responsibility and sustainable development.

  11. Value Creation in the Context of Sustainable Corporate Social Responsibility

    Directory of Open Access Journals (Sweden)

    Šmida Ľubomír

    2014-12-01

    Full Text Available Under the influence of the new rules of the economy and the society, companies are achieving a notional line of a necessary change in the approach to creating new value, wealth. Implementation of changes in the system of wealth creation requires a review of existing assumptions of unlimited growth of the global economy and wealth creation in the environment accepting economic interests, society and the environment as a holistic unit. The main purpose of this paper is the clarification of a new requirements for business, presentation of the questionnaire survey Sustainable Corporate Social Responsibility and inform on value creation in the context of Sustainable Corporate Social Responsibility.

  12. Entropy model of dissipative structure on corporate social responsibility

    Science.gov (United States)

    Li, Zuozhi; Jiang, Jie

    2017-06-01

    Enterprise is prompted to fulfill the social responsibility requirement by the internal and external environment. In this complex system, some studies suggest that firms have an orderly or chaotic entropy exchange behavior. Based on the theory of dissipative structure, this paper constructs the entropy index system of corporate social responsibility(CSR) and explores the dissipative structure of CSR through Brusselator model criterion. Picking up listed companies of the equipment manufacturing, the research shows that CSR has positive incentive to negative entropy and promotes the stability of dissipative structure. In short, the dissipative structure of CSR has a positive impact on the interests of stakeholders and corporate social images.

  13. Strategi Komunikasi Corporate Social Responsibility di PT Pertamina (Persero Region IV Wilayah Jawa Tengah dan DIY

    Directory of Open Access Journals (Sweden)

    Shoraya Octaviana

    2013-01-01

    Full Text Available Corporate social responsibility has become a global issue in the community and the company. CSR programs implemented by PT Pertamina (Persero Region IV Regional Central Java and Yogyakarta in the areas of Education, Health, Environmental Conservation, Community Empowerment has been right on target. Corporate Social Responsibility program targeted, among others, so that more people know and use products - products Pertamina, as well as for good imaging Pertamina eyes of society. The communication strategy to the public (external strategies used in the dissemination using print media such as newspapers and magazines nationally and locally. Electronic media using television and radio in Central Java and Yogyakarta as well as nationally. Communication strategies used in the dissemination to all employees of Pertamina, the media used in the form of intranet Pertamina, Energia magazine and TV Display. Theoretical basis used in this study is adopted from (Kottler, 2005 which states social initiatives of companies that can be taken for the implementation of CSR there are six forms of Cause Promotion, Cause Related Marketing, Corporate Social Marketing, Corporate Philanthropy, Community Volunteering and Socially Responsible Business Practices. The question in this research is how the Communication Strategy Corporate Social Responsibility (CSR to PT Pertamina (Persero Region IV Regional Central Java and Yogyakarta.

  14. GOOD CORPORATE GOVERNANCE DAN PENGARUHNYA TERHADAP NILAI PERUSAHAAN MELALUI CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE

    Directory of Open Access Journals (Sweden)

    I Gusti Ayu Purnamawati

    2017-04-01

    Full Text Available This research explained the relationship between Good Corporate Governance mechanism to company’s value, and the extent disclosure of Corporate Social Responsibility as moderation variable. Hierarchical regression analysis was used to examine modernization impact in the relationship between dependent and independent variable. Sample gathering was undertaken from 2012 to 2014. Tobin’s Q was used to assess the company’s value. Whereas Good Corporate Governance mechanism that was proxy by the number of managerial ownership and institutional ownership quantity was taken from ownership scale existed in company financial report. Extent measurement of Corporate Social Responsibility expressing was carried out by calculating each company’s CSR Index. This research used 44 samples of manufacturing companies meeting the criteria of purposive sampling. The testing of moderation effect and the main effect in the research was done using hierarchical regression analysis. The result showed that there were positive and significant relationship between GCG mechanism and company value, whereas between CSR extent disclosure and company value there was insignificant result. For examining the moderation impacts, CSR extent disclosure succeeded to moderate the relationship between managerial ownership and company value, but the extent of CSR expression did not succeed in moderating the relationship between institutional ownership and company value.

  15. The Effect of Board Size and Board Composition on Firms Corporate Environmental Disclosure: A Study of Selected Firms in Nigeria

    Directory of Open Access Journals (Sweden)

    Uwalomwa Nil Uwuigbe

    2011-10-01

    Full Text Available Environmental problems have become major headlines due to the negative effects they bring to the stability of the ecosystem. Thus, the increased awareness of social responsibility or, specifically, environmental concern is now a challenge facing the corporate world. Hence this study tests whether board size and board composition have any association with the level of firms’ corporate environmental disclosure in annual reports. To achieve the objective of this study, a total of 40 listed firms on the floor of the Nigerian stock exchange market were used. Also, the study critically developed and utilized the Kinder Lydenberg Domini (KLD rating scheme to analyze the level of corporate environmental disclosure made by firms in their annual reports for the period 2006-2010. In addition, the simple regression analysis was used to test the research propositions as stated in the study. However, empirical findings from the study reveal that while board size has a significant negative relationship with the level of corporate environmental disclosure; board composition on the other hand has a significant positive relationship with the level of firms’ corporate environmental disclosure in the annual report.

  16. Penerapan Corporate Social Responsibility dengan Konsep Community Based Tourism

    OpenAIRE

    Linda Suriany

    2013-01-01

    Abstract: Business is not only economic institution, but social institution too. As social institution, business has responsibility to help society in solving social problem. This responsibility called Corporate Social Responsibility (CSR). CSR pays attention about social problem and environment, so CSR support continuous development to help government role. Nowadays, our government has national development’s agenda. One of them is tourism sector (Visit Indonesia Year 2008 programmed). But ...

  17. A Commentary on "Corporate Responsibility to Respect Human Rights and Business Schools' Responsibility to Teach It"

    Science.gov (United States)

    Everett, Jeff

    2013-01-01

    In this commentary on "Corporate Responsibility to Respect Human Rights and Business Schools' Responsibility to Teach It" (McPhail 2013), the author discusses how McPhail's paper examines human rights teaching principles, the question of why corporations and business schools should respect and teach human rights, and how business…

  18. Global business, global responsibilities : Corporate social responsibility orientations within a multinational bank

    NARCIS (Netherlands)

    van den Heuvel, G.G.A.; Soeters, J.M.M.L.; Goessling, T.

    2014-01-01

    This study examines the effects of culture, gender, and function on orientation toward corporate social responsibility (CSR) among 416 employees of an international financial service organization. The main objective of the study is to investigate the variation of corporate social responsibility

  19. Corporate social responsibility and customer behaviour, empirical ...

    African Journals Online (AJOL)

    pc

    2018-03-05

    Mar 5, 2018 ... responsible consumption, business ethics, relationship marketing. ... system and commercial practices adopted by businesses. Customers are showing their .... includes all the situations where the purchasing act takes into.

  20. Corporate Social Responsibility in Online Social Networks

    DEFF Research Database (Denmark)

    Horn, Christian; Brem, Alexander; Wölfl, S.

    2014-01-01

    Considering growing public awareness of social, ethical and ecological responsibility, companies have constantly been increasing their efforts in CSR communications. Social Media as tools of brand communication receive increasing attention and it is expected that the marketing sector...

  1. A research agenda for international corporate social responsibility

    NARCIS (Netherlands)

    Putten, van der F.P.

    2005-01-01

    This paper builds on a recent article by Elisabet Garriga and Domènec Melé, in which they provided an overview of the main approaches in current CSR (Corporate Social Responsibility) research. It applies their general approach to CSR research aimed specifically at the international level, and

  2. Organic Delights: Examining the Challenges of Corporate Social Responsibility

    Science.gov (United States)

    Bear, Stephen E.

    2017-01-01

    Organic Delights is an experiential exercise designed to help undergraduate business students learn about corporate social responsibility (CSR). In this exercise, students assume the role of a senior manager of a fictional restaurant and caterer. The challenge for the managers is to evaluate and choose among six proposals to promote the company's…

  3. Longitudinal Analysis of Corporate Social Responsibility on Company Websites

    Science.gov (United States)

    Smith, Katherine Taken

    2017-01-01

    As social issues increase, so does the scope of corporate social responsibility (CSR). Companies are expanding their CSR activities and making the terminology used to describe them more specific. This study compares website content of "Fortune" 500 companies in 2015 with content collected in 2011. Traditionally, two CSR issues have been…

  4. Perceptions of corporate social responsibility in Australian forestry companies

    NARCIS (Netherlands)

    Gordon, Melissa; Lockwood, Michael; Hanson, Dallas; Vanclay, Frank; Schirmer, Jacki

    2014-01-01

    To date, limited research has been conducted investigating forest company employee views about corporate social responsibility (CSR). We interviewed 19 employees within two forest companies in Australia. Employees mostly understood CSR as an approach to business not purely focused on financial

  5. Corporate Social Responsibility in Engineering Education. A French Survey

    Science.gov (United States)

    Didier, C.; Huet, R.

    2008-01-01

    In this paper, we present and discuss the results of a survey of how corporate social responsibility (CSR) is being discussed and taught in engineering education in France. We shall first describe how those questions have been recently tackled in various programmes of higher education in France. We shall also analyse what faculty members have to…

  6. Balancing Profit and People: Corporate Social Responsibility in Business Education

    Science.gov (United States)

    Deer, Shannon; Zarestky, Jill

    2017-01-01

    This qualitative study's purpose was to evaluate how undergraduate business students' perspectives, skills, and behaviors evolved through corporate social responsibility (CSR) education taught with a focus on critical thinking and sustainable problem solving. Business schools are struggling to incorporate CSR into their curriculum despite interest…

  7. Corporate Social Responsibility: Practices of Ethics in Higher Education Institutions

    Science.gov (United States)

    Law, Marla S.

    2016-01-01

    The purpose of this study was to explore and examine perceptions among public and private higher education leaders in Pennsylvania regarding their institutions Corporate Social Responsibility (CSR) codes of conduct, ethics training programs, and practices of ethics. Highly publicized misconduct incidents warranted the need for scrutiny of the…

  8. Marketing potential of corporate social responsibility in supply chains

    NARCIS (Netherlands)

    Verhees, F.J.H.M.; Kuipers, A.; Meulenberg, M.T.G.

    2008-01-01

    This paper provides a method to assess the customer value and marketing possibilities of increasing transparency about the corporate social responsibility (CSR) of supply chains. The willingness of small firms, in this study farmers in food supply chains, to make information available about certain

  9. Finance as a driver of corporate social responsibility

    NARCIS (Netherlands)

    Scholtens, B.

    Finance is grease to the economy. Therefore, we assume that it may affect corporate social responsibility (CSR) and the sustainability of economic development too. This paper discusses the transmission mechanisms between finance and sustainability. We find that there is no simple one-to-one

  10. Corporate social responsibility in the international insurance industry

    NARCIS (Netherlands)

    Scholtens, B.

    2011-01-01

    This paper investigates the corporate social responsibility (CSR) of insurance companies. Rating institutions provide costly information about firms' CSR and it is not clear how they arrive at their assessment. We use a transparent framework to assess the CSR of insurance companies. We apply this

  11. Privatizing or socializing corporate responsibility: business participation in voluntary programs

    NARCIS (Netherlands)

    Fransen, L.W.; Burgoon, B.

    2014-01-01

    This article explores why companies choose some Corporate Responsibility initiatives over others. The focus is on competing voluntary programs to oversee and protect labor standards. These programs may differ with regard to two aspects: the governance of the program and the financial and managerial

  12. Stakeholder approach to corporate social responsibility: recipe for ...

    African Journals Online (AJOL)

    Corporate Social Responsibility (CSR) is a pathway to positive and sustainable engagement of business-stakeholders in general and its host community in particular, especially when the operations of such enterprise have a way of negatively impacting the environment or other interests of such a community. Empirical ...

  13. Corporate social responsibility in the international banking industry

    NARCIS (Netherlands)

    Scholtens, B.

    This article aims at providing a framework to assess corporate social responsibility with international banks. Currently, it is mainly rating institutions like EIRIS and KLD that provide information about firms' social conduct and performance. However, this is costly information and it is not clear

  14. Taming Trojan Horses: Identifying and Mitigating Corporate Social Responsibility Risks

    NARCIS (Netherlands)

    P.P.M.A.R. Heugens (Pursey); N.A. Dentchev (Nikolay)

    2007-01-01

    textabstractOrganizations are exposed to increasing pressures from their constituents to integrate corporate social responsibility (CSR) principles into their ongoing business practices. But accepting new and potentially open-ended commitments is not a harmless exercise, and companies may well

  15. An integrated management systems approach to corporate social responsibility.

    NARCIS (Netherlands)

    Asif, M.; Searcy, C.; Zutshi, A.; Fisscher, O.A.M.

    2011-01-01

    A great deal of research has emphasized the strategic management of corporate social responsibility (CSR). However, gaps remain on how CSR can be effectively integrated with existing business processes. One key question remaining is how to design business processes so that they accommodate

  16. Corporate Social Responsibility an der Universitätsbibliothek Wien

    Directory of Open Access Journals (Sweden)

    Susanne Blumesberger

    2015-01-01

    Full Text Available Der Beitrag soll einen kurzen Einblick in Corporate Social Responsibility (CSR geben, die damit verbundenen Aktivitäten an der UB Wien darstellen und allgemein über mögliche Ziele und Herausforderungen der verschiedenen Teilaspekte von CSR an einer wissenschaftlichen Bibliothek diskutieren.

  17. Corporate Social Responsibility in China : Implementations and challenges

    NARCIS (Netherlands)

    Graafland, J.J.; Zhang, L.

    Corporate social responsibility (CSR) is becoming increasingly important in China. This paper investigates the implementation of instruments for dimensions of CSR that are relevant for the Chinese context and the challenges that Chinese companies face. Based on a survey among 109 Chinese companies,

  18. Corporate social responsibility and safety and health at work

    NARCIS (Netherlands)

    Zwetsloot, G.I.J.M.

    2004-01-01

    This paper about European situation and perspectives on corporate social responsibility and safety and health at work was presented at Jornada Tecnica: Conditiones de Trabajo y Responsabilidad Social. This congress was organised by the Instituto Nacional de Seguridad e Higiene en el Trabajo (INHST)

  19. Complete and Partial Organizing for Corporate Social Responsibility

    NARCIS (Netherlands)

    Rasche, A.; de Bakker, F.G.A.; Moon, J.

    2013-01-01

    This paper investigates different modes of organizing for corporate social responsibility (CSR). Based on insights from organization theory, we theorize two ways to organize for CSR. "Complete" organization for CSR happens within businesses and depends on the availability of certain organizational

  20. Moral landscapes : Understanding agency in corporate responsibility initiatives

    NARCIS (Netherlands)

    Larssæther, S.; Nijhof, A.H.J.

    2009-01-01

    Drawing on literature in the field of Science Technology Studies (STS) it is argued in this article that including influences of non-human actors in the design of corporate responsibility programs has the potential to improve significantly the associated social and ecological effects. For this we

  1. Corporate Social Responsibility and Earnings Management : Evidence from Asian Economies

    NARCIS (Netherlands)

    Scholtens, Bert; Kang, Feng-Ching

    2013-01-01

    We investigate how earnings management is associated with corporate social responsibility (CSR) and investor protection with 139 firms in ten Asian countries. In Asia, CSR is increasingly attracting attention but the legal system generally is perceived as being poor. We hypothesize that there is an

  2. the effects of legislation on corporate social responsibility in the ...

    African Journals Online (AJOL)

    RAYAN_

    This paper examines the effect of legislated Corporate Social Responsibility in the minerals and mines sector .... mining companies for shared commitment to the mining enterprise between the host communities and the ..... Even in some developing countries such as Chile, Botswana and Malaysia, good governance went a ...

  3. Complete and Partial Organizing for Corporate Social Responsibility

    DEFF Research Database (Denmark)

    Rasche, Andreas; de Bakker, Frank; Moon, Jeremy

    2013-01-01

    This paper investigates different modes of organizing for corporate social responsibility (CSR). Based on insights from organization theory, we theorize two ways to organize for CSR. 'Complete' organization for CSR happens within businesses and depends on the availability of certain organizationa...

  4. The Alignment of Morality and Profitability in Corporate Social Responsibility

    NARCIS (Netherlands)

    J. Semeniuk (Joanna)

    2012-01-01

    textabstractNowadays most of the big companies pride themselves on their social responsibility. When visiting the websites of IBM, Cisco, ING, Philips, BP, etc., one will easily find a tab called ‘corporate social responsibility’, or ‘sustainability’.1 Here, companies describe how they contribute

  5. Does Ownership Type Matter for Corporate Social Responsibility?

    NARCIS (Netherlands)

    Dam, L.; Scholtens, B.

    Manuscript Type: Empirical Research Question/Issue: This study examines how different types of owners relate to corporate social responsibility ( CSR). Research Findings/Insights: We use firm-level data for more than 600 European firms from 16 countries and 35 industries for 2005. We find that

  6. STRATEGIES OF CORPORATE SOCIAL RESPONSIBILITY IN THE EUROPEAN UNION

    Directory of Open Access Journals (Sweden)

    Iamandi Irina Eugenia

    2009-05-01

    Full Text Available The present paper emphasizes the corporate social responsibility (CSR state and development strategies in the European Union and at the level of the Romanian business environment. The aim of the paper is to present the similarities and differences in the

  7. Business Ontology for Evaluating Corporate Social Responsibility

    OpenAIRE

    Ion Smeureanu; Andreea Dioşteanu; Camelia Delcea; Liviu Cotfas

    2011-01-01

    This paper presents a software solution that is developed to automatically classify companies by taking into account their level of social responsibility. The application is based on ontologies and on intelligent agents. In order to obtain the data needed to evaluate companies, we developed a web crawling module that analyzes the company’s website and the documents that are available online such as social responsibility report, mission statement, employment structure, etc. Based on a predefin...

  8. Environmental Ethics and Responsibility

    Directory of Open Access Journals (Sweden)

    Luiz Paulo Rouanet

    2015-09-01

    Full Text Available http://dx.doi.org/10.5007/1677-2954.2015v14n3p382 This paper resumes a previous discussion on Environmental Ethics and Irreversibility, which was presented in 2005. There I first faced the problem. Now I would like to reevaluate the issue. Was my paper “catastrophist”? Or was it, instead, realistic? Which are today the main issues confronting Environmental Ethics? Plainly speaking, what can we really do? These are some of the questions I would like to bring in to the debate with my colleagues and the public. In other words, instead of focusing in the aspect of “irreversibility”, I prefer here to focus on the “responsibility” of agents and institutions. It rescues the so-called “Principle of Responsibility”, by Hans Jonas. There is also some debate with Karl-Otto Appel and Habermas. If, on one hand, there are irreversible damages to nature, as the extinction of species and even of natural locations, as rivers and other natural accidents, there are, on the other hand, many actions that can and must be taken in order to preserve or deter the grave consequences of the environmental degradation. In this paper, I try to discuss some of the problems and propose some solutions, but the more important thing is to call everyone – individuals, groups, or institutions – to responsibility face the Earth, the Human and not-human beings, and mainly the future generations.

  9. Do Peer Firms Affect Firm Corporate Social Responsibility?

    OpenAIRE

    Shenggang Yang; Heng Ye; Qi Zhu

    2017-01-01

    Peer-firm strategies are a critical factor for corporate finance, and corporate social responsibility (CSR) is the main trend for evaluating the behavior of firms. On the basis of the connection between peer strategy and CSR, this paper explores the CSR strategies employed by a sample of Chinese firms during the 2008–2015 period. Our two main empirical findings are as follows. First, the CSR strategies of firms have a positive effect on their CSR behavior. Second, when there is the CSR gap be...

  10. Employer Branding and Corporate Social Responsibility – a postmodern approach

    Directory of Open Access Journals (Sweden)

    Mihaela-Alexandra TUDOR-IONESCU

    2009-01-01

    Full Text Available In the present article we designed an exploratory analysis from a postmodern perspective on employer branding and corporate social responsibility in order to overcome the disciplinary dogmatic approach that is found in the organizational and management studies. Our approach is based on investigating theoretical background for the two concepts that have a relatively recent history and it emphasizes their role of legitimation micro-structures with an organizational -corporate nature, arguing for the thesis that they represent founding micronarratives, with different histories, but similar aims.

  11. Emerging strategic corporate social responsibility partnership initiatives in agribusiness

    DEFF Research Database (Denmark)

    Pötz, Katharina Anna; Haas, Rainer; Balzarova, Michaela

    2012-01-01

    Over the past 20 years the concept of Corporate Social Responsibility (CSR) has gained momentum in business practices and strategies. In the agribusiness sector, the need for CSR integration has recently triggered a number of private sector led initiatives that should contribute to sustainable...... we analyse the Sustainable Agriculture Initiative (SAI) platform and its principles. We conclude that over the past 5 years agribusiness corporations have become more pro-active in addressing sustainability concerns, and mainstream initiatives start to compete with the traditional niche markets...... development, we advise scholars, policy makers, and managers to not only address questions about legitimacy and stakeholder involvement, but also take strategic objectives into account....

  12. FOUNDER’S SYNDROME AT THE BACKSTAGE OF AGENCY THEORY: A THREAT TO CORPORATE GOVERNANCE AND CORPORATE SOCIAL RESPONSIBILITY

    Directory of Open Access Journals (Sweden)

    Şafak GÜNDÜZ

    2018-04-01

    Full Text Available Agency theory studies have had almost no attention to antecedents of the causes leading agent-principal problem. As there is yet no consensus over what constitutes a perfectly working corporate governance mechanism, this discursive analysis tries to draw attention to the hidden reason of agent-principal problem in order to help the constitution of healthy corporate governance with corporate social responsibility. The purpose is to put forward that Founder’s Syndrome could be one of the reasons behind agency problem and a threat to corporate governance and corporate social responsibility. This paper is the first to extend Agency Theory by associating it with a syndrome analysing the psychological and behavioural instigations of it, which fills the void in literature. A theoretical lens to enhance organizations’ ability to be the corporate social responsibility-focused by overcoming Founder’s Syndrome is provided bearing implications especially for organisational behaviour researchers.

  13. Corporate Social Responsibility: what role for law?

    DEFF Research Database (Denmark)

    Buhmann, Karin

    2006-01-01

    , the article questions the conception that CSR is to do “more than the law requires”. CSR is discussed with the triple bottom line as a point of departure, focussing on social (esp. labour and human rights) and environmental dimensions. It is argued that CSR functions as informal law, and that important...... principles of law function as part of a general set of values that guide much action on CSR. Furthermore, it is argued that aspects of law in the abstract as well as in the statutory sense and as self-regulation influence the substance, implementation and communication of CSR, and that the current normative...

  14. THE ROLE OF SOCIAL RESPONSIBILITY STRATEGIES EMPLOYED BY EUROPEAN AUTOMOTIVE CORPORATIONS IN DEVELOPING SUSTAINABLE BUSINESSES

    Directory of Open Access Journals (Sweden)

    Cristina Gănescu

    2013-01-01

    Full Text Available Corporate social responsibility strategies are a topic of great interest for both researchers and practitioners, and require the development of interdisciplinary approaches: economic, ethical and social. The paper analyses the social responsibility strategies employed by European automotive businesses and highlights their impact on business sustainability. From a theoretical perspective, applying the content analysis method on sustainability or social responsibility reports revealed a variety of social responsibility strategies. The utility of the research is supported by formulating a typology of social responsibility strategies, based on objectives of sustainable development and by establishing arguments concerning the impact of these strategies on automotive businesses’ sustainability in the following areas: social and societal, ecological and environmental, distribution chains and suppliers, corporate image, position in relation to competitors and financial performance.

  15. Benefit Perception About the Understanding of Corporate Social Responsibility in Pprivate Sector in Turkey: Using Web Sites for Announcing of Corporate Social Responsibility Activities

    OpenAIRE

    Nuray YILMAZ SERT

    2012-01-01

    As a consept that adds value to both the society and the corporation, understanding of Corporate Social Responsibility (CSR), contributes to the development of social welfare on the one hand and also forms a basis for sustaining the existence of corporations in a society on the other hand. Consequently as distinct from philanthropy, two-sided benefits including institutional and social taken into account in Corporate Social Responsibility activities. Therefore especially in order to ensure th...

  16. Corporate social responsibility report for 2008

    International Nuclear Information System (INIS)

    Kopriva, J.

    2009-01-01

    The bigger the company the greater its responsibility not only for the development of its housekeeping, but also for the environment, in which it operates. Therefore besides its business activity we are devoting our time to several activities closely related to the world of energy generation. Social responsibility and sustainable development are the priorities. Responsibility starts with individual staff members, as people are the most precious asset. They represent the culture, the direction and management of the company. Education and awareness are of eminent importance for us and this starts at home, behind the doorstep of the power plants. We are a good citizen of Slovakia and we are contributing all our energy into values, which are important, so that the following generations can pass them on. (author)

  17. An empirical study of costs and advantages of improved corporate environmental management performance

    DEFF Research Database (Denmark)

    Ulhøi, John Parm

    2000-01-01

    Achieving a less unsustainable development or improving the overall quality of life requires the support of the business community at large. In response to this recognition, industry has undertaken various initiatives, such as new integrated environmental management systems, social...... and environmental reporting, increased dialogues with various stakeholders, etc. It has often been argued that to really speed up the process of corporate greening, it is pivotal that investments into environmental management improvements are paying off. The predominantly normative literature, however, does...... not leave much specific evidence to support the underlying assertion that it does pay off to be green. Apart from some isolated, predominantly superficial and anecdotal examples, little evidence exists which allows for assessment of whether further investments into improved environmental management...

  18. THE CORPORATE SOCIAL RESPONSIBILITY IN OLTENIA REGION

    Directory of Open Access Journals (Sweden)

    Adriana Schiopoiu BURLEA

    2008-01-01

    Full Text Available Being confronted with a series of technological, economic and socialproblems in the context of the market economy, the Romanian enterpriseshave come to be aware of the necessity of personalizing the managementpractices for the human resources, the social responsibility and the socialaudit in spite of the fact that there are some clear regulations in theRomanian legislation. The study enabled the evaluation of the impact ofpromoting the Social Responsibility on the competitiveness of the companiesfrom four large activity sectors from the Oltenia Region: automobile,petroleum sector, construction materials, production and transport of electricenergy

  19. A bibliometric analysis of 30 years of research and theory on Corporate Social Responsibility and Corporate Social Performance

    NARCIS (Netherlands)

    de Bakker, F.G.A.; Groenewegen, P.; den Hond, F.

    2005-01-01

    Social responsibilities of businesses and their managers have been discussed since the 1950s. Yet no consensus about progress has been achieved in the corporate social responsibility/corporate social performance literature. In this article, we seek to analyze three views on this literature. One view

  20. Exploring the boundaries of corporate social responsibility and innovation

    DEFF Research Database (Denmark)

    Maier, Maximilian; Brem, Alexander; Kauke, Matthias

    2016-01-01

    into the corporate strategy and its linkages to innovation. On the basis of a systematic literature review, a conceptual framework is developed. This framework categorises socio-political stakeholders and identifies other relevant stakeholders on the basis of a theoretical typology. Finally, dialogue strategies...... are examined regarding their fit within the corporate innovation process. In this regard, stakeholder collaboration is suggested as the appropriate strategy of engaging strategically significant stakeholders. The paper concludes with implications, limitations and further research suggestions.......Corporate social responsibility (CSR) and innovation are common keywords in management research and practice. Both of them are understood in different ways. To discover the boundaries of CSR and innovation, this paper sheds light on the traditional view of CSR, with a focus on its (CSR) integration...

  1. Responsible tax as corporate social responsibility: the case of multinational enterprises and effective tax in India

    NARCIS (Netherlands)

    Muller, A.; Kolk, A.

    2015-01-01

    Anecdotal evidence often suggests that multinational enterprises (MNEs) operating in developing countries "exploit their multinationality" to avoid paying taxes to host governments. This article explores the concept of "responsible tax" as a corporate social responsibility (CSR) issue for MNEs,

  2. Corporate social responsibility and customer behaviour, empirical ...

    African Journals Online (AJOL)

    pc

    2018-03-05

    Mar 5, 2018 ... manner by which the socially responsible brand influences the ... the society values and ethics in order to be harmoniously ... many companies establish a process that anticipates, manage, .... but also to build a strong relationship with employees. ... measuring instruments and the determination of the.

  3. THE CORPORATE SOCIAL RESPONSIBILITY- AN IMPORTANT ASPECT FOR CONSUMERS

    Directory of Open Access Journals (Sweden)

    Victoria-Mihaela BRÎNZEA

    2014-06-01

    Full Text Available In the last period, expectations towards corporate social responsibility (CSR have been increasing, with people demanding businesses to behave in a socially responsible manner.One of the biggest challenges for marketers nowadays is about satisfying the consumers’ complex needs and the direction tacked by marketing toward social responsibility strengthens the conviction that CSR is no longer a related domain but is a domain that will be part of the future branding. Starting at the word of the managing director of Echo Research, who states that “companies have a tremendous opportunity to partner with enthusiastic global citizens to affect change, but they must understand the motives, perceptions and appropriate types of engagement from market to market”, this article aims to present some theoretically aspects and some findings of the researches demonstrating the importance given by the consumers to the corporate social responsibility.

  4. Transfer Mispricing as an Argument for Corporate Social Responsibility

    OpenAIRE

    Asongu, Simplice; Nwachukwu, Jacinta C.

    2016-01-01

    This article presents a case for transfer mispricing as an argument for Corporate Social Responsibility (CSR). The argument builds on the position that in order to compensate for potential loss of brand image and reputation, Multinational Companies (MNCs) would be more socially responsible when they are operating in countries where the legislation and laws in place are not effective at identifying and sanctioning transfer mispricing. We first discuss the dark side of transfer pricing (TP), ne...

  5. CORPORATE PHILANTHROPIC DISASTER RESPONSE AND POST PERFORMANCE: EVIDENCE FROM CHINA

    OpenAIRE

    Xiaodong Qiu

    2013-01-01

    This paper examines whether the decision and amount of firm charitable giving in response to catastrophic events are related to firm post-performance, and whether firm ownership type moderates this relationship. Using data on Chinese firms’ philanthropic response to the 2008 Sichuan earthquake, we find that firm future sales growth and ROA change are positively associated with both the probability and the amount of corporate giving. The results also indicate that this positive philanthropic...

  6. Corporate social responsibility: an empirical analysis of portuguese SMEs

    OpenAIRE

    Moreiras, Nuno Duarte Gomes

    2010-01-01

    Mestrado em Marketing Corporate Social Responsibility has been a topic of academic and managerial discussion for several years. This subject gave birth to an extensive field of study and literature that has been gradually developing to a modern view, characterized by a broad view of social responsibility and a perception of benefits resulting from social action initiatives. Can CSR, in fact, affect an organization's performance indicators? Findings seem to unveil a positive answer concerni...

  7. Workshop: Corporate Environmental Behavior and the Effectiveness of Government Interventions (2004)

    Science.gov (United States)

    2 day workshop co-sponsored by EPA's National Center for Environmental Economics and National Center for Environmental Research on results from Science to Achieve Results (STAR) grants and other projects related to the understanding of corporate behavior.

  8. THE GENDER DIFFERENCES EFFECTS ON CORPORATE SOCIAL RESPONSIBILITY (CSR

    Directory of Open Access Journals (Sweden)

    LILIANA NICOLETA SIMIONESCU

    2015-07-01

    Full Text Available Corporate Social Responsibility (CSR refers to company's activities through which they need to contribute to the society well-being. Companies which are socially responsible operate their business in such way stakeholders requirements are a meet as well as ethical, legal, economical and philanthropic expectations toward the society where companies operates. Moreover, businesses decisions and strategies should take into consideration and should act with more responsibility to shareholders, customers, employees, and suppliers. Company's responsibility is more than just legal and economic responsibility. Companies including CSR into their business strategies increase their competitiveness alongside other benefits. Regardless of the heated debates which have been taking place between academics, researchers, scholars, and corporate executives, CSR concept remains open to a range of definitions As well as understanding. This paper aim is to theoretically investigate how differences in gender effect on corporate social responsibility activities with impact on companies’ performance in developing countries. In order to achieve the paper aim, following the literature on CSR and research background, comprehensive research framework was developed. Despite the fact that CSR have been debated on many topics, the gender differences effects on CSR in developing countries is scarce. To fill in this gap, this paper developed a conceptual research framework that enhance the literature on CSR as regard the differences linking male and female’s orientation toward CSR activities.

  9. The protection of environmental interests through corporate governance: A South African company law perspective.

    Directory of Open Access Journals (Sweden)

    Anthony O Nwafor

    2015-07-01

    Full Text Available The quest to maximize profits by corporate administrators usually leaves behind an unhealthy environment. This trend impacts negatively on long term interests of the company and retards societal sustainable development. While there are in South Africa pieces of legislation which are geared at protecting the environment, the Companies Act which is the principal legislation that regulates the operations of the company is silent on this matter. The paper argues that the common law responsibility of the directors to protect the interests of the company as presently codified by the Companies Act should be developed by the courts in South Africa, in the exercise of their powers under the Constitution, to include the interests of the environment. This would guarantee the enforcement of the environmental interests within the confines of the Companies Act as an issue of corporate governance.

  10. Corporate Responses to Social Issues: Essays in Social Entrepreneurship and Corporate Social Responsibility

    NARCIS (Netherlands)

    A.O.P. Akemu (Ona)

    2017-01-01

    markdownabstractCorporations face pressure from governments, civil society groups and consumers to respond to social problems in their operating environments or to improve the sustainability characteristics of their products, services and supply chains. Companies respond to these problems in order

  11. Corporate responsibility reporting according to Global Reporting Initiative: an international comparison

    Directory of Open Access Journals (Sweden)

    Ionela-Corina CHERSAN

    2016-04-01

    Full Text Available The Global Reporting Initiative (GRI is an organization that has managed to impose its reporting practices on corporate responsibility among large transnational companies. The model proposed by GRI is based on the supposed convergence between the economic, social and environmental dimensions of sustainable development. This convergence can be presumed at macroeconomic level, but at the level of enterprises, the three dimensions are often divergent. By analyzing the structure of reports included in the GRI database, our article aims to identify the factors that impact on company’s behavior in the corporate responsibility reporting process. In addition, our research invites to answer the following question: is it not possible that these reports attempt to exaggerate company environmental and social performance, rather than to cause a change in their conduct?

  12. Is Dealing with Climate Change a Corporation's Responsibility? A Social Contract Perspective.

    Science.gov (United States)

    Unsworth, Kerrie L; Russell, Sally V; Davis, Matthew C

    2016-01-01

    In this paper, we argue that individuals - as members of society - play an important role in the expectations of whether or not companies are responsible for addressing environmental issues, and whether or not governments should regulate them. From this perspective of corporate social responsibility as a social contract we report the results of a survey of 1066 individuals. The aim of the survey was to assess participants' belief in anthropogenic climate change, free-market ideology, and beliefs around who is responsible for dealing with climate change. Results showed that both climate change views and free market ideology have a strong effect on beliefs that companies are responsible for dealing with climate change and on support for regulatory policy to that end. Furthermore, we found that free market ideology is a barrier in the support of corporate regulatory policy. The implications of these findings for research, policy, and practice are discussed.

  13. Juridifying Corporate Social Responsibility Through Public Law

    DEFF Research Database (Denmark)

    Buhmann, Karin

    2015-01-01

    steps in a process of juridifying CSR through public law. It demonstrates that the formalisation of business responsibilities for human rights, which emerged with the two UN instruments, is having an impact on public regulation of CSR in a more general sense. Another current in public regulation of CSR......With a point of departure in the United Nations (UN) Guiding Principles on Business and Human Rights and the UN (‘Ruggie’) Framework on Business and Human Rights this article shows that recent developments with the UN and the OECD and some legislative EU and national State activities constitute...... that coherence in public law regulation of business impact on society warrants attention in order to ensure legal certainty and effective regulation based on alignment between the different currents of public regulation of CSR....

  14. Dynamics of Corporates and Stakeholders Perspective of Corporate Social Responsibility: A Case of Sports Goods Industry Meerut

    OpenAIRE

    R. K. Tyagi

    2010-01-01

    Problem statement: The Corporate Social Responsibility concerns got global attention in large scale industries but the SMEs which are no less prone to create critical problems for the human, social and natural environments inimical to the society as a whole and survival at large, have not attracted the required attention. The case focuses on the dynamics of the corporate and stakeholder perspective on CSR in Sports Goods Industry Meerut. Approach: This study examined the corporate and stakeho...

  15. Corporate social responsibility: a real options approach to the challenge of financial sustainability.

    Science.gov (United States)

    Bosch-Badia, Maria-Teresa; Montllor-Serrats, Joan; Tarrazon-Rodon, Maria-Antonia

    2015-01-01

    In contemporary complex societies, social values like ethics, corporate social responsibility, and being respectful with the environment, among others, are becoming social requirements. Corporations are expected to fulfill them and, according to empirical evidence, an overwhelming majority aspires to good social valuation. At the same time, the maximization of market share value in the long run continues to be the central corporate goal. Making environmental and social expenses compatible with value creation is a central challenge for corporations since it implies the financial sustainability of Corporate Social Responsibility (CSR). The value creation capacity of CSR projects, mainly through innovation, is widely acknowledged in economic literature and corporate practice. This fact arouses the need of having a quantitative framework capable of summarizing the value creation capacity of the variables involved in CSR projects. With this aim we build up a sensitivity analysis of real option ratios that studies and quantifies the value creation capacity of CSR projects connected with innovation. Ratio analysis has the advantage of being scale independent. Hence, it furnishes a homogeneous framework to express the interaction of value creation variables and, thus, supports strategic thinking quantitatively. Often, CSR expenses can be regarded as preliminary projects that create the opportunity to undertake a full future project. For them, we obtain the minimum expectations scenario that makes financially sustainable a preliminary project that can be interpreted as a call option. We propose a classification of CSR projects from the decision analysis perspective following a two-fold approach: Their relationship with value creation and their links with existing corporate activities. This classification of CSR projects aims at contributing to choose the best capital budgeting method to study the financial sustainability of the project and identifying those CSR projects

  16. Corporate social responsibility: a real options approach to the challenge of financial sustainability.

    Directory of Open Access Journals (Sweden)

    Maria-Teresa Bosch-Badia

    Full Text Available In contemporary complex societies, social values like ethics, corporate social responsibility, and being respectful with the environment, among others, are becoming social requirements. Corporations are expected to fulfill them and, according to empirical evidence, an overwhelming majority aspires to good social valuation. At the same time, the maximization of market share value in the long run continues to be the central corporate goal. Making environmental and social expenses compatible with value creation is a central challenge for corporations since it implies the financial sustainability of Corporate Social Responsibility (CSR.The value creation capacity of CSR projects, mainly through innovation, is widely acknowledged in economic literature and corporate practice. This fact arouses the need of having a quantitative framework capable of summarizing the value creation capacity of the variables involved in CSR projects. With this aim we build up a sensitivity analysis of real option ratios that studies and quantifies the value creation capacity of CSR projects connected with innovation. Ratio analysis has the advantage of being scale independent. Hence, it furnishes a homogeneous framework to express the interaction of value creation variables and, thus, supports strategic thinking quantitatively. Often, CSR expenses can be regarded as preliminary projects that create the opportunity to undertake a full future project. For them, we obtain the minimum expectations scenario that makes financially sustainable a preliminary project that can be interpreted as a call option. We propose a classification of CSR projects from the decision analysis perspective following a two-fold approach: Their relationship with value creation and their links with existing corporate activities. This classification of CSR projects aims at contributing to choose the best capital budgeting method to study the financial sustainability of the project and identifying

  17. Pengaruh Biaya Corporate Social Responsibility Terhadap Kinerja Keuangan dan Nilai Perusahaan [Influence of Cost against Corporate Social Responsibility, Financial Performance, and Value

    Directory of Open Access Journals (Sweden)

    Aditya Satya Yudharma

    2016-10-01

    Full Text Available Corporate social responsibility is becoming increasingly important in Indonesia and many companies get into trouble when they do not care about environmental and social issues. The purpose of this research is to analyze the influence of corporate social responsibility expenditure on the financial performance and value of a firm. The samples used in this study were 56 companies listed in the Indonesia Stock Exchange 2012 and 2013. The samples were chosen using the purposive sampling method based on certain designated criterias. Corporate social responsibility expenditure is measured by employee welfare cost and social expenditure for the community. The financial performance is measured by return on assets (ROA and the firm value is measured by Tobin’s Q ratio. For testing hypothesis, this study used multiple regression analysis. The result of this study showed that the employee welfare cost had a positive effect toward financial performance (ROA and no effect toward firm value (Tobin's Q while social expenditure for community had no effect toward financial performance (ROA and firm value (Tobin’s Q.

  18. Individual Values and Sensitivity to Corporate Ethical Responsibility of Business Students and Managers

    NARCIS (Netherlands)

    Perrinjaquet, A.; Furrer, O.F.G.

    2005-01-01

    This study investigates the relationship between individual values and sensitivity to corporate ethical responsibility (CER) among current business students and practicing managers. Using Schwartz’s values typology and Maignan and Ferrell’s corporate ethical responsibility operationalization, survey

  19. Beyond identity washing: corporate social responsibility in an age of skepticism

    NARCIS (Netherlands)

    Elving, W.; van Vuuren, M.

    2011-01-01

    Organizations need good reputations among their stakeholders. One way of creating a better reputation might be the engagement in Corporate Social Responsibility (CSR) or Corporate Responsibility (CR) programs. However, since several organizations have been greenwashing their communication

  20. PENGARUH GREEN MARKETING DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KEPUTUSAN PEMBELIAN PRODUK UNILEVER (STUDI KASUS MASYARAKAT KOTA BANDUNG

    Directory of Open Access Journals (Sweden)

    Khaya Widelia

    2016-03-01

    Full Text Available Abstract - The tendency of current consumption patterns began to shift in environmentally friendly products. This can be seen from the development of Green Marketing in Indonesia, especially in Bandung. Shifting patterns of life has become the people's choice to meet the needs of a healthy life. Currently the company uses Corporate Social Responsibility strategy to encourage consumers and employees in real action. This research uses descriptive research design and verification with the calculation of linear regression. The population in this study were people in Bandung, with a sample of 400 respondents. The results showed that green marketing is not significantly influence the purchasing decisions of consumers due to lack of knowledge about Unilever products that are environmentally friendly, and Corporate Social Responsibility significantly influence the purchasing decision, because PT. Unilever heavily in informing about Corporate Social Responsibility program that is used to customers or prospective customers. Keywords: Green Marketing, Corporate Social Responsibility, Purchasing Decision. Abstrak - Kecenderungan pola konsumsi saat ini mulai beralih pada produk ramah lingkungan. Hal ini terlihat dari perkembangan Green Marketing di Indonesia, khususnya di Kota Bandung. Pergeseran pola hidup ini telah menjadi pilihan masyarakat untuk memenuhi kebutuhan hidup sehat. Saat ini perusahaan menggunakan strategi Corporate Social Responsibility untuk mengajak konsumen dan karyawan perusahaan dalam aksi nyata. Penelitian ini menggunakan desain riset deskriptif dan verifikatif, dengan perhitungan regresi linier berganda. Populasi dalam penelitian ini adalah masyarakat Kota Bandung dengan sampel sebanyak 400 responden. Hasil penelitian menunjukkan bahwa green marketing tidak berpengaruh signifikan terhadap keputusan pembelian yang disebabkan kurangnya pengetahuan konsumen tentang produk Unilever yang ramah lingkungan, dan Corporate Social Responsibility

  1. JURIDICAL AND ECONOMIC ANALYSIS OF THE CORPORATE SOCIAL RESPONSIBILITY IN THE BANKING MANAGEMENT FROM ROMANIA

    OpenAIRE

    Muresan (Potincu) Laura; Potincu Cristian Romeo

    2015-01-01

    At present, the corporate social responsibility must be regarded from a complex perspective. We consider that the social responsibility of the banks is what the community expects from a bank ecologically, economically, juridically, ethically, and philanthropically. Thus, the banking corporate social responsibility includes all these types of responsibilities: the ecological responsibility, the economic responsibility, the juridical responsibility, the ethical responsibility, and the philanthr...

  2. CORPORATE GOVERNANCE AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE: EVIDENCE FROM SAUDI ARABIA

    Directory of Open Access Journals (Sweden)

    Murya Habbash

    2016-03-01

    Full Text Available Purpose: This study aims to discover the Corporate Social Responsibility (CSR disclosure practices and the potential influence of Corporate Governance (CG, ownership structure, and corporate characteristics, in an emerging Arab country, Saudi Arabia. This study extends the extant literature by investigating the drivers of CSR disclosure in a country that lacks research in this area. Methodology: This study examines 267 annual reports of Saudi non-financial-listed firms during 2007- 2011 using manual content and multiple regression analyses and a checklist of 17 CSR disclosure items based on ISO 26000. Findings: The analysis finds that the CSR disclosure average is 24%, higher than 14.61% and 16% found by Al-Janadi et al. (2013 and Macarulla and Talalweh (2012 for two Saudi samples during 2006-2007 and during 2008, respectively. This improvement may be due to the application of Saudi CG code in 2007. The analysis also shows that government and family ownership, firm size, and firm age are positive determinants of CSR disclosure, firm leverage is a negative determinant, while effective AC, board independence, role duality, institutional ownership, firm profitability, and industry type are found not to be determinants of CSR disclosure. Originality/value: This study is important because it uses agency theory to ascertain the influence of specific board characteristics and ownership structures on disclosure. As a result it provides important implications for CG regulators and different stakeholders and provides an evaluation of the recently applied Saudi CG code from CSR disclosure perspective.

  3. Sustainable Eco Coastal Development Through Corporate Social Responsibility (CSR) Program

    Science.gov (United States)

    Rakhmanissazly, Arsi; Mursito Ardy, Yong; Abdullah

    2017-02-01

    Besides technical problems the company’s operational constraints that may effect high deficiency for the company is the company - community conflicts. Company - community conflict can also arise depends on the geographic conditions and characteristics of the community itself. Some studies has show that coastal community have higher level of social risk when compared to non-coastal community. Also, the coastal community ussually only rely on what sea provides as their main livelihood. Because of the level of education still contemtible the community couldn’t optimized the potential of their own area. Corporate Social Responsibility (CSR) har emerged as an important approach for addressing the social and environmental impact of company activities. Through CSR program, PT Pertamina EP Asset 3 Tambun Field (PEP) try to form value integration by utilizing resources from the community and the company by making sustainable eco - coastal living in Desa Tambaksari, Karawang, one of PEP working area. Using sustainable livelihood approach begin with compiling data by doing social mapping PEP has initiate the area to becoming Fish Processing Industry Centre. By implementing PDCA in every steps of the program, PEP has multiplied some other programs such as Organic Fish Feed Processing, Seaweed Farming and Waste Bank for Green Coastal Village. These program is PEP’s effort to create a sustainability environment by enhancing the community’s potentials as well as resolving social problems around Tambaksari. The most important result besides getting our license to operate from the community, is the community itself can grow into an eco coastal sustainable system.

  4. Relationship Analysis of Corporate Governance, Corporate Social Responsibility Disclosure and Economic Consequences: Empirical Study of Indonesia Capital Market

    Directory of Open Access Journals (Sweden)

    Dody Hapsoro

    2017-10-01

    Full Text Available The objective of this study is to investigate the relationship between corporate governance (CG, corporate social responsibility (CSR disclosure, and economic consequences. Broadly speaking, the CG variables consist of ownership structure and management/control structure. The CSR disclosure variables consist of economic, environmental, social, human rights, societal, and product responsibility dimensions. The economic consequences variables consist of bid-ask spreads, trading volume, and share price volatility. The hypotheses are tested using a structural equation modeling analysis with 210 samples of listed firms on the Indonesian Stock Exchange in 2014. The result of this study is as follows: (1 the effect of the proportion of board of directors from the board of commissioners and the audit committee on the CSR disclosure is positive and significant; (2 the effect of the proportion of independent commissioners and the audit committee from the board of commissioners, the audit committee, and the board of directors on CSR disclosure is positive and significant; and (3 the effect of CSR disclosure on trading volume is positive and significant. The main implication of this study is that CSR disclosure activities have a very important role in meeting stakeholders' interests and ensuring the sustainability of the company long-term. In addition, CSR disclosure is considered to be an assertion of a company’s brand differentiation, which means obtaining operating licenses both from the government and society, and the company’s risk management strategy.

  5. Sustainable Development and Corporate Social Responsibility: Linking Goals to Standards

    Directory of Open Access Journals (Sweden)

    Radostina Bakardjieva

    2016-12-01

    Full Text Available Corporate social responsibility (CSR is the core of sustainable development of companies. On one hand, the corporate social responsibility of companies is a prerequisite for sustainable business, on the other - sustainable development sets specific requirements for the development of businesses in the context of increasing requirements to the degree of quality and reliability of financial information. In recent years, sustainable development has become a strategic issue for companies and this trend applies to Bulgarian companies too. Development of non-financial reporting is a very dynamic process, whose peak is the establishment of an integrated system of accountability. Current paper makes analyses of advantages of CSR linking it to the implementation of sustainable development goals through the integrated reporting following the requirements of the standards of the Global Reporting Initiative (GRI.

  6. KONSEP CORPORATE SOCIAL RESPONSIBILITY BERBASIS CATUR PURUSA ARTHA

    Directory of Open Access Journals (Sweden)

    Desak Werastuti

    2017-08-01

    Full Text Available Abstract: Corporate Social Responsibility Concept Based on Catur Purusa Artha. This study aims to construct the concept of Corporate Social Responsibility (CSR based on Catur Purusa Artha (CPA. This study uses cultural philosophy and informants interview as a tool for construction. The findings in this study indicate that the definition of CPR based on CPA is the implementation of dharma and based on kama to reach moksa. CSR comes from organization’s artha that is distributed as much as possible to the prosperity of society and environment. This definition provides a sense of justice, stimulation of obedience, value of spirituality, and love to self, others, living beings, environment, and God..

  7. The natural environment as an area of Corporate Social Responsibility

    Directory of Open Access Journals (Sweden)

    Wolak-Tuzimek Anna

    2017-09-01

    Full Text Available Areas of Corporate Social Responsibility (CSR have been defined in ISO 26000. Guidelines of the International Standardisation Organisation distinguish seven areas: corporate governance, human rights, labour practices, natural environment, fair operating practices, consumer issues, social commitment and development of local communities. This article presents good practices implemented by enterprises in the individual areas, in particular, actions in the area of the natural environment. Two research hypotheses are posited concerning the rate of implementing good CSR practices and the number of actions in the natural environment area. National Responsible Business Forum research and a survey of a group of enterprises in the Mazovian region, conducted by the authors in 2014–2016, served to verify the hypotheses. The results imply that the number of good practices realised in CSR areas tends to grow. In addition, actions in the area of the natural environment rank third with regard to good practices implemented.

  8. Corporate social responsibility and corporate governance in Indonesian public listed companies

    Directory of Open Access Journals (Sweden)

    Ika Siti Rochmah

    2017-01-01

    Full Text Available This study aims to investigate whether theree has been a change in the level of corporate social responsibility (CSR disclosure and to examine whether corporate governance attributes influence CSR disclosure in corporate annual report of Indonesian public listed companies(PLCs. The annual reports of 115 PLC for two years (2011 and 2012 were analysed using content analysis. Multiple regression analysis was utilized to determine factors influencing CSR disclosure in annual reports. Consistent with expectations, the paired sample t-test showed that there was an increase (significant at the 1 percent level in the extent of CSR disclosure. The multiple regression analysis revealed that audit committee effectiveness and company’s size were positively associated with the extent of CSR disclosure (significant at 5 per cent level. The findings appear to suggest that The Indonesian Capital Market and Financial Institutions Supervisory Agency (Bapepam LK effforts in promoting CSR through the release of Regulation No X.K.6 in 2012 have had some positive impact on CSR disclosure in annual report. The results also suggest that the involvement of audit committee through its effectiveness in overseeing company’s financial reporting could lead to better concern in corporate social activities and hence disclosure in annual reports. This study however, has limitation that should be considered in interpreting the results. The regression model documented an R2 of 21.4 percent, which indicates that almost 80 percent of factors influencing CSR disclosure in Indonesian PLC have not been captured by the model. These other factors may perhaps be indentified in the next research.

  9. CORPORATE SOCIAL RESPONSIBILITY IN ENGLISH FOOTBALL: HISTORY AND PRESENT

    OpenAIRE

    Vlad ROŞCA

    2011-01-01

    The purpose of this descriptive research is to present what kind of corporate social responsibility (CSR) activities English football clubs are implementing. The paper was designed by approaching the examples of the twenty clubs playing in the 2010-2011 season of the Premier League. A key finding is that football clubs are not only interested in the sporting outcome on the field, but they are also aware of their social status. An implication of this research would be to encourage academics to...

  10. An Empirical Perspective on the Culture - Corporate Social Responsibility Relationship

    OpenAIRE

    Dumitru ZAIȚ; Angelica-Nicoleta ONEA; Ruxandra CIULU; Maria TĂTĂRUȘANU

    2013-01-01

    Business competition and pressure of European directives put Romanian company in a position to find answers to issues related to long-term survival and development. In this context we believe it is necessary to analyze some of the most important components that should be taken into consideration at the strategic level: national and organizational culture. The results indicate that corporate social responsibility is supported by learning and change-oriented organizational culture, but also by ...

  11. Pharmaceutical industry's corporate social responsibility towards HIV/AIDS.

    Science.gov (United States)

    Khanna, Arun Kumar

    2006-01-01

    The pharmaceutical industry has a corporate social responsibility (CSR) towards HIV/AIDS. Measures taken to increase awareness of HIV/AIDS, availability and accessibility of potent and patient-friendly FDCs / Kits for adults and children will go a long way in increasing awareness and acceptance of this disease and its therapy. This will improve adherence, lower resistance and facilitate better disease management. This article discusses some of the CSR initiatives and their scope.

  12. Motives for Corporate Social Responsibility in Chinese Food Companies

    OpenAIRE

    Dongyong Zhang; Qiaoyun Ma; Stephen Morse

    2018-01-01

    This paper explores the connection between corporate social responsibility (CSR) and food safety and how best to promote CSR in Chinese food companies by comparing two groups of food companies, one which had food safety incidents in the previous three years and one which had no food safety incidents during the same period. Managers of 498 food companies in 17 regions of China were surveyed. It was found that companies where the senior management gave higher levels of support and commitment to...

  13. Essays on corporate social responsibility in Germany and Spain

    OpenAIRE

    Zindler, Karin

    2012-01-01

    Since the mid 1990s, the momentum behind Corporate Social Responsibility (CSR) has increased. CSR has become an important issue at political, academic and business level. Already since the beginning of the last decade, commentators have suggested that CSR seems to differ between European countries and that said differences appear to be shaped by the country context. Nevertheless, in general, so far, only few empirical cross-country studies have been conducted. In addition, said studies focuse...

  14. Corporate social responsibility reporting: The case of Portuguese hospitals

    OpenAIRE

    Oliveira, Joana Nicolau

    2012-01-01

    A Work Project, presented as part of the requirements for the Award of a Masters Degree in Management from the NOVA – School of Business and Economics This research investigated Portuguese Hospitals’ Corporate Social Responsibility reporting practices, by analyzing Hospitals’ Annual Reports and websites. The main hospital stakeholders were presented and activities pertaining to each group included. Overall, it appears that there is a lack of strategic CSR reporting on both private and publ...

  15. Corporate social responsibility concept in the ice cream industry

    OpenAIRE

    Jílková, Andrea

    2015-01-01

    The bachelor thesis is focused on the corporate social responsibility concept in the ice cream industry and in Ben & Jerry's company. Ben & Jerry's ice cream is Vermont- based company and subsidiary of Unilever and produces high quality ice cream while striving to serve to greater good. Collected data about the company that were used in analyses of the internal environment and CSR environment revealed some unique techniques of how company Ben & Jerry's deals with CSR. These analyses were equa...

  16. Government Policies for Corporate Social Responsibility in Europe:

    DEFF Research Database (Denmark)

    Knudsen, Jette Steen; Moon, Jeremy; Slager, Rieneke

    2015-01-01

    This paper analyses policies of 22 European Union member governments, designed to encourage corporate social responsibility (CSR) between 2000 and 2011. It categorises these policies by their regulatory strength and identifies the range of issues to which CSR policies are directed. The paper argues...... that Northern European, Scandinavian and UK governments are reconstructing their respective institutional structures to embed CSR concerns more explicitly therein. It concludes that these government CSR initiatives are converging, particularly around their increased regulatory strength and the broadening...

  17. Relevance of Corporate Social Responsibility (CSR) for Latin American Entrepreneurs

    OpenAIRE

    Polte, Winfried (Prof. Dr.)

    2017-01-01

    These times are very troubled ones. Not only do wars and political unrest seem to prevail in different regions of the world, but, corruption and fraud have reached an incredible dimension, too. It seems that societies have, to a large extent, lost values in which they had formerly believed in. These issues may be the background why at the moment Corporate Social Responsibility (CSR) as a voluntary commitment is discussed in public that intensively. However, one gets the impression that this r...

  18. Model Komunikasi Corporate Social Responsibility (CSR) Bank Indonesia

    OpenAIRE

    Lestari, Puji

    2009-01-01

    The purpose of this research was found a model of communication between companies,Bank Indonesia (BI) and Small Medium Entreprises (SME) in Bantul, and communities. Thisresearch used subjective approach by qualitative data. The data collection was conducted usinginterview. Subjects of this research included occured SME who suffered the earthquake inManding, Bantul Regency. Another subject was Corporate Social Responsibility (CSR) teamfrom BI Yogyakarta. The data analysis was conducted qualita...

  19. TAMING TROJAN HORSES: IDENTIFYING AND MITIGATING CORPORATE SOCIAL RESPONSIBILITY RISKS

    OpenAIRE

    P. P. M. A. R. HEUGENS; N. A. DENTCHEV

    2007-01-01

    textabstractOrganizations are exposed to increasing pressures from their constituents to integrate corporate social responsibility (CSR) principles into their ongoing business practices. But accepting new and potentially open-ended commitments is not a harmless exercise, and companies may well expose themselves to serious risks when embracing such principles. To identify these risks, we conducted two naturalistic studies: one exploratory, the other corroborative. The results show that CSR ado...

  20. Influence Of Corporate Social Responsibility On Hotel Demand

    OpenAIRE

    Claudia Sevilla-Sevilla; Maria Dolores Reina-Paz; Ainhoa Rodriguez-Oromendia

    2014-01-01

    The embrace of corporate social responsibility (CSR) by the Spanish hospitality industry is still in the early stages. Few hotel companies publish sustainability reports, although the number of tourism and distribution channel organizations (tour operators, online travel agencies, etc.) incorporating specific aspects of CSR is growing each year. In this paper, the authors analyze whether CSR has a direct effect on end-consumer demand in Spain, identifying those aspects that customers evaluate...