Examining the Relationship between Corporate Social ...

African Journals Online (AJOL)

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this study, we explore and test the relationship between financial ... initiatives into their corporate culture and business operations because increases ... Corporate social responsibility (CSR for short and also called corporate social ..... with the inclusion criteria. ...... financial performance: Evidence from the banking industry.

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.

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.

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.

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.

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...

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.

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...

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

Iranian Corporations and Corporate Social Responsibility

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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.

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...

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...

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.

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

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.

THE IMPACT OF CORPORATE SOCIAL RESPONSIBILITY ON CORPORATE VALUE

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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.

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.

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...

The Corporate Stake in Social Cohesion

Science.gov (United States)

Oketch, Moses O.

2005-01-01

Corporate Social Responsibility (CSR) is a function that transcends, but includes, making profits, creating jobs, and producing goods and services. The effectiveness with which corporations perform this function determines their contribution (or lack of contribution) to social cohesion. This article therefore presents a discussion of some of the…

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....

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...

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 ...

Corporate Social Performance and Corporate Financial Performance: A Link for the Indian Firms

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Rupal Tyagi

2013-03-01

Full Text Available The present study addresses the issue of the relationship between Corporate Social performance and corporate Financial Performance in Indian context under good management theory. The study used S&P ESG India Index as a proxy of CSP/ CSR (Corporate social performance or Corporate Social Responsibility of Indian firms for the first time over the 2005–2011 periods. We designed econometric models and controlled industry specific attributes and performed Weighted Least Square method for the analysis. Overall results show neutral though modest negative relationship between the CSP and CFP which eventually informs that if there would be any relationship, it would be negative.

PENGELOLAAN CORPORATE SOCIAL RESPONSIBILITYPT GRASADA INTERNATIONAL DI KABUPATEN PANGKEPPENGELOLAAN CORPORATE SOCIAL RESPONSIBILITYPT GRASADA INTERNATIONAL DI KABUPATEN PANGKEP

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Muhammad Asaf Annur

2015-10-01

Full Text Available This study aims to determine the management of Corporate Social Responsibility ( CSR PT Grasada International in Pangkep . CSR management is a corporate social responsibility to the community and environment in which it operates . The method used in this research is mixed method with observational data collection techniques ; survey and interview . The results showed the implementation of corporate social responsibility has been running well ; ranging from environmental development program ; namely repair and maintenance of roads for farmers ; repair bridges and cliffs smoothing used for the construction of houses around . The field of education is to give assistance to children whose school students in elementary and junior high schools in the form of stationery and uniforms social humanitarian and religious never implemented but is not performing well.     Penelitian ini bertujuan untuk mengetahui pengelolaan Corporate Social Responsibility (CSR PT Grasada International di Kabupaten Pangkep.Pengelolaan CSR merupakan tanggung jawab sosial perusahaan kepada masyarakat dan lingkungan dimana perusahaan itu beroperasi.Metode penelitian yang digunakan dalam penelitian ini yaitumixed method dengan teknik pengumpulan data observasi, survey serta wawancara.Hasil penelitian menunjukkan pelaksanaan Corporate social responsibility ini sudah berjalan dengan baik, mulai dari program bina lingkungan yaitu perbaikan dan perawatan jalan untuk petani, perbaikan jembatan serta perataan tebing yang digunakan untuk pembangunan rumah sekitar.Bidang pendidikan yaitu memberikan bantuan kepada anak-anak siswa siswi yang sekolah di SD dan SMP berupa alat tulis dan baju seragam  sosial kemanusiaan dan keagamaan pernah dilaksanakan namun tidak terlaksana dengan baik.

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...

Social Functions of Corporate Governance in Modern Russia

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D V Stanis

2008-06-01

Full Text Available The article demonstrates that realization of social functions in corporate governance increases the corporate competitiveness as the basis to economy development. It marks out several important social functions of modern Russian corporations. It's stressed that institution of corporation regulates not only moral basis of business ethics but also influences behavior norms that structure interactions in society.

Impact of Social Auditing on Corporate Governance, Corporate ...

African Journals Online (AJOL)

Social auditing process is intended as a means for social engagement, transparency and communication of information leading to greater accountability of decision-makers, managers and officials. The underlying ideas are directly linked to the concepts of corporate governance, democracy and participation. The study has ...

CORPORATE SOCIAL RESPONSIBILITY VERSUS TAX AVOIDANCE PRACTICES

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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

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

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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.

Corporate communication and impression management - New perspectives why companies engage in corporate social reporting

NARCIS (Netherlands)

Hooghiemstra, R

This paper addresses the theoretical framework on corporate social reporting. Although that corporate social reporting has been analysed from different perspectives, legitmacy theory currently is the dominating perspective. Authors employing this framework suggest that social and environmental

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

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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

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

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.

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.

Social innovation in the context of corporate social responsibility

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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.

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...

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.

Corporate social responsibility audit: Theoretical aspects

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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.

Corporate social responsibility——Various Stakeholders

Institute of Scientific and Technical Information of China (English)

ChengYao

2017-01-01

The corporate social responsibility is a wide and cross range concept,until now there is still no agreement of the definition of CSR.But there is agreement that organizations have gradually realized that their actions and decisions are restrained by the society and environment ethical principles whether they are willing or unwilling.Hence along with the change of corporate responsibility,the definition is inevitably changed (Blowfield and Murray:2008).Generally,CSR is perceived as commitment of organizations integrate social,environmental and economic concerns into their values,culture,decision making,strategy and operations in a transparent and accountable manner and thereby establish better practices within the organizations,create wealth and improve society (Corporate Social Responsibility:An Implementation Guide for Canadian Business:2006).

"Corporate Social Responsibility” (CSR) Sebagai Aktivitas “Social Marketing Public Relations"

OpenAIRE

Yulianita, Neni

2008-01-01

Corporate Social Responsibility (CSR) nowadays becomes indicator of corporate achievement. CSR activities, which commonly defined as corporate efforts to increase community and stakeholder life quality, open up relations between corporate and community. In turn, CSR would maintain good image and give posing the positive publicity toward corporate image. This article explores CSR activities as implied on PR marketing in some corporates.

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...

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...

Theoretical Foundations of Corporate Social Responsibility

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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.

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

"Corporate Social Responsibility” (CSR sebagai Aktivitas “Social Marketing Public Relations"

Directory of Open Access Journals (Sweden)

Neni Yulianita

2008-06-01

Full Text Available Corporate Social Responsibility (CSR nowadays becomes indicator of corporate achievement. CSR activities, which commonly defined as corporate efforts to increase community and stakeholder life quality, open up relations between corporate and community. In turn, CSR would maintain good image and give posing the positive publicity toward corporate image. This article explores CSR activities as implied on PR marketing in some corporates.

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 ...

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

A Case Study in Corporate Social Responsibility

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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.

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

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...

CORPORATE SOCIAL RESPONSIBILITY AND ITS FINANCIAL PERFORMANCE

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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.

Social responsibility of corporations

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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.

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...

CORPORATE SOCIAL RESPONSIBILITY: OPTIONAL OR REGULATORY

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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.

Retro-Innovation and Corporate Social Responsibility

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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.

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...

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

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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.

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 ...

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

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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.

The business case for corporate social responsibility

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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.

CORPORATE SOCIAL REPORTING AS APPENDIX TO FINANCIAL STATEMENT

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I. Derun

2015-10-01

Full Text Available The paper deals with essence and importance of corporate social reporting in the management of business entity management. The study examines several approaches for providing data about economic, ecological and social aspects of the companies. There are approaches of formulating of separated reports as addition to financial statements (for example Value Added Statement, Intellectual Capital Statement and integrated reporting. The article examines positive and negative factors that could significantly influence the implementation process of corporate social reporting for companies in Ukraine and around the world. Principles of corporate social reporting are considered. The research analyzes methodical approaches of preparing of integrating statements for large companies and data needs of stakeholders for making effective management decisions.

Corporations and Citizenship Arenas in the Age of Social Media

DEFF Research Database (Denmark)

Moon, Jeremy; Whelan, Glen; Grant, Bettina

2013-01-01

Little attention has been paid to the importance of social media in the corporate social responsibility (CSR) literature. This deficit is redressed in the present paper through utilizing the notion of ‘citizenship arenas’ to identify three dynamics in social media-augmented corporate......–society relations. First, we note that social media-augmented ‘corporate arenas of citizenship’ are constructed by individual corporations in an effort to address CSR issues of specific importance thereto, and are populated by individual citizens as well as (functional/formally organized) stakeholders. Second, we...... highlight that, within social media-augmented ‘public arenas of citizenship’, individual citizens are empowered, relative to corporations and their (functional/formally organized) stakeholders, when it comes to creating, debating, and publicizing, CSR-relevant issues. Third, we posit that information...

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...

Exploring corporate social responsibility and organisational commitment within a retail organisation

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Jerelene Soobramoney

2016-11-01

Full Text Available Organisations have difficulty retaining employees who have the necessary talent, skills and knowledge to give the company a competitive edge in a global market, thus emphasising the need for organisational commitment. The objective of the study was to explore the relationship between corporate social responsibility and organisational commitment within a South African retail organisation. Corporate social responsibility has a positive influence on consumer behaviour and can contribute to corporate success because CSR activities enhance an organisation’s image. Research has indicated that corporate social responsibility is related to an employee’s commitment. The Corporate Social Responsibility Scale and the Organisational Commitment Scale were administered to a non-probability sample of 171 employees from a population of 268 employees in the human resources department of a retail company. Person’s correlation analysis was used to determine the relationship between corporate social responsibility and organisational commitment. This study provided insight into the corporate social responsibility of the organisation. Managers and practitioners in the human resources may use these findings for the development of corporate social responsibility policies and practices in order to build employee commitment

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.

Mitigating Dissent: A Grounded Formal Theory of Two Hidden Routines from Corporate Social Irresponsibility to Corporate Social Responsibility

OpenAIRE

Chen, Zhili

2013-01-01

The study of Corporate Social Responsibility (CSR) has exhausted its primary analytic framework based on corporate social performance, stakeholder theory and business ethics, and needs to re-orient its centre from business to society. Given this direction, a formal grounded theory is adopted to embrace a pluralistic perspective in the research. Instead of trying to fix the definition responsibility and irresponsibility, this paper captures the dynamics of the ir/responsible continuum and trie...

CORPORATE SOCIAL RESPONSIBILITY IN THE AUTOMOBILE INDUSTRY IN SLOVAK REPUBLIC

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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.

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)

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

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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.

Women on boards and corporate social responsibility

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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.

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...

Relating corporate social investment with financial performance

OpenAIRE

Kgabo L. Kobo; Collins C. Ngwakwe

2017-01-01

Previous researchers have found conflicting results between CSI and firm financial performance. This paper moves this debate further by examining the extent to which corporate social investment (CSI) relates with corporate financial performance (CFP) from a developing country perspective. The main aim of the paper was to determine the relationship between CSI, stock price, sales turnover and return on equity (ROE) amongst the socially responsible investing (SRI) companies in the Johannesburg ...

Corporate social responsibility of business

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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.

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,…

Os media sociais no corporate social marketing

OpenAIRE

Araújo, Filipa Alexandra da Costa

2012-01-01

O presente estudo incide nas áreas do marketing e do E-marketing, em concreto no corporate social marketing e nos media sociais, respetivamente. O marketing tem sido reinventado e hoje em dia já não se fala em marketing por si só e expressões como marketing organizacional, marketing de pessoas, marketing territorial, marketing tribal, ouvem-se e lêem-se com frequência. É neste contexto que também surge o corporate social marketing, isto é, o marketing social corporativo, que pode ser enten...

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 ...

Corporate Social Responsibility And Islamic Business Organizations: A Proposed Model

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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

Corporate Social Responsibility through Education and Sport.

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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.

Strategic stakeholder management by corporate social responsibility: Some conceptual thoughts

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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.

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

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.

Characteristic and analysis of structural elements of corporate social responsibility

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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.

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

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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.

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...

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

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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.

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

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

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 ...

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...

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...

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.

CORPORATE SOCIAL RESPONSIBILITY AND COMPANIES’ REPUTATION

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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.

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 ...

The influence of social disclosure on the relationship between Corporate Financial Performance and Corporate Social Performance*

Directory of Open Access Journals (Sweden)

Editinete André da Rocha Garcia

2018-02-01

Full Text Available ABSTRACT This study’s general objective is to investigate the moderating effect of Corporate Social Performance Disclosure (D-CSP on the relationship between Corporate Social Performance (CSP and Corporate Financial Performance (CFP. Based on this objective, the study presented a model in which D-CSP acts as a moderator in relation to primary stakeholders (employees, community, and suppliers. D-CSP is a mechanism through which the various social aspects involved in discretionary policies, actions, and activities identified in the management for stakeholders process can be evaluated. A sample of 1,147 companies belonging to 10 different sectors and five continents was used to test the model. Data were collected from the Bloomberg database, totaling 5,735 observations, from 2010 to 2014. The relationship was tested using the multiple linear regression model involving panel data with fixed effects, and the Newey-West robust standard errors correction. Three constructs, D-CSP, CSP, and CFP, were used to perform the tests. As a CSP measure, the CSP of the employee, supplier, and community stakeholders was used. As a D-CSP measure, the CSP disclosure scores available from the database were used, and return on assets (ROA was used as a CFP measure. The tests carried out indicated the existence of a positive moderating effect of disclosure on the relationship between the CSP of primary stakeholders and CFP. Besides presenting a positive CSP in relation to the primary stakeholders the results enable it to be inferred that these results need to be disclosed, thus contributing to higher corporate financial performance.

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.

Analysis of SATU Indonesia award activities, one of Astra’s corporate social responsibility (CSR) programs as corporate communications media for society

OpenAIRE

I.W., Lely Fachrul; Salamah, Ummi

2017-01-01

Corporate social responsibility (CSR) program is a form of corporate social responsibility in reducing the impact of its business activities, which in its implementation is supported by CSR corporate communication strategy to run effectively. The aim of the research is to analyze the implementation of SATU Indonesia Award activities, one of Astra's corporate social responsibility (CSR) program and measure the reputation of Astra corporation for the society. This research uses qualitative rese...

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 ...

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 ...

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...

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 ...

Analytic hierarchy process analysis for choosing a corporate social entrepreneurship strategy

Directory of Open Access Journals (Sweden)

Hadad Shahrazad

2015-10-01

Full Text Available After conducting an extensive analysis of both the specialised literature and practice and identifying three types of corporate social entrepreneurship in my PhD thesis titled “Corporate social entrepreneurship - the new paradigm of reshaping and rethinking business”, I decided to determine which of the three approaches is mostly suited for the Romanian market. The three types of corporate social entrepreneurship: corporate social entrepreneurship as local development tool, corporate social entrepreneurship as market development tool, and corporate social entrepreneurship as transformational innovation tool were organised as the alternatives of a carefully constructed hierarchy having as criteria: return on investment (which does not necessarily refer to the money that the company invests in the strategy; the term is derived from sustainability and scalability, degree of novelty, pre-entry knowledge and interest in solving the communities’ social problems. The questionnaire constructed based on the hierarchy using analytic hierarchy processes was distributed to experts (business developers coming from the following industries or sectors: beverages, IT, banking, furniture, and automotive. The research reveals which is the approach most likely to be employed by Romanian business developers. The results may be inferred to the sum of businesses represented by the expert business developers who were part of the research.

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...

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

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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.

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.

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...

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

A Study on the Cost of Issuing Social Healthcare Corporation Bonds.

Science.gov (United States)

Fukunaga, Hajime; Yamauchi, Kazunobu

2015-07-01

The "Social Healthcare Corporation" system was established on 1 April 2007 as a result of the revised Japanese Medical Care Law. As of 1 October 2014, 234 corporations are certified Social Healthcare Corporations. These corporations are allowed to issue public bonds. However, to this day (1 December 2014), no bonds have been issued. In this paper, we focus on cost analysis with respect to issuing public bonds.

The Economics of "Private Politics": Corporate Social Responsibility

OpenAIRE

Otto, Brøns-Petersen

2005-01-01

Increasingly, private corporations engage in “private politics”, or “corporate social responsibility” (CSR). In some cases, such as the infamous Enron affair, huge discrepancies between stated and actual policies have been revealed, while in others corporations seem to have been taken hostage by interest groups, even if stated and actual polices matched. The paper attempts to model the “private politics” of CSR in economic terms. On the one hand, it is assumed that corporations can generate e...

Corporate Social and Ecological Responsibility of Russian Coal Mining Companies

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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.

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.

Social media policies: Implications for contemporary notions of corporate social responsibility

NARCIS (Netherlands)

Stohl, C.; Etter, M.; Banghart, S.; Woo, D.

Three global developments situate the context of this investigation: the increasing use of social media by organizations and their employees, the burgeoning presence of social media policies, and the heightened focus on corporate social responsibility (CSR). In this study the intersection of these

"The Big WHY": Philip Morris's failed search for corporate social value.

Science.gov (United States)

McDaniel, Patricia A; Malone, Ruth E

2012-10-01

We examined Philip Morris USA's exploration of corporate social responsibility practices and principles and its outcome. We analyzed archival internal tobacco industry documents, generated in 2000 to 2002, related to discussions of corporate social responsibility among a Corporate Responsibility Taskforce and senior management at Philip Morris. In exploring corporate social responsibility, Philip Morris executives sought to identify the company's social value-its positive contribution to society. Struggling to find an answer, they considered dramatically changing the way the company marketed its products, apologizing for past actions, and committing the company to providing benefits for future generations. These ideas were eventually abandoned. Despite an initial call to distinguish between social and economic value, Philip Morris ultimately equated social value with providing shareholder returns. When even tobacco executives struggle to define their company's social value, it signals an opening to advocate for endgame scenarios that would encourage supply-side changes appropriate to the scale of the tobacco disease epidemic and consistent with authentic social value.

Social Responsibility and Corporate Web Pages: Self-Presentation or Agenda-Setting?

Science.gov (United States)

Esrock, Stuart L.; Leichty, Greg B.

1998-01-01

Examines how corporate entities use the Web to present themselves as socially responsible citizens and to advance policy positions. Samples randomly "Fortune 500" companies, revealing that, although 90% had Web pages and 82% of the sites addressed a corporate social responsibility issue, few corporations used their pages to monitor…

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

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

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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.

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 ...

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 ...

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...

How do firms use corporate social responsibiblity to build brand equity

OpenAIRE

Sharif, Usman

2012-01-01

Masteroppgave i økonomi og administrasjon - Universitetet i Agder 2012 Corporate Citizenship, Corporate Conscience, Social Performance and Sustainable Responsible Business are the different names of Corporate Social Responsibility. It is a self-regulating mechanism whereby companies take account of social norms and local laws of country. This term came alive around 1960s and 1970s. The core objective of CSR is to increase the responsibility by the firm towards environment, health and s...

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...

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...

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.

Kualitas Corporate Social Responsibility Dan Penghindaran Pajak Dengan Kinerja Laba Sebagai Moderator

OpenAIRE

Tjondro, Elisa; Widuri, Retnaningtyas; Maria Katopo, Jacqueline

2016-01-01

Tujuan penelitian ini adalah meneliti pengaruh kualitas corporate social responsibility (CSR) terhadap penghindaran pajak dengan kinerja laba sebagai variabel moderator. Penelitian ini menggunakan CSR award sebagai indikator kualitas corporate social responsibility (CSR). Data dianalisis menggunakan Moderated Regression Analysis. Sampel penelitian sebanyak 137 Perusahaan yang terdaftar di Bursa Efek Indonesia dengan 615 pengamatan. Hasil penelitian membuktikan kualitas corporate social respon...

Corporate Social Responsibility: the Challenges and Constraints

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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.

Corporate Social Capital and Public Relations : Capital Accumulation by Social Relationship and Rethinking the Definition of Public Relations

OpenAIRE

北見, 幸一

2009-01-01

This paper discusses Corporate Social Capital and Public Relations. This paper overviewed the Social Capital studies, especially early studies in sociology field, proposed the framework to evaluate Social Capital in a capital. Social Capital has the merit to reduce transaction costs, and should be clearly positioned as a component of capital of corporation. Using the concept of the Corporate Social Capital, to rethink the definition of Public Relations, this paper proposed the following defin...

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

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...

Corporate Social Responsibility and Environmentally Sound Technology in Endogenous Firm Growth

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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.

Corporate Social Responsibility dan Zakat Perusahaan dalam Perspektif Hukum Ekonomi Islam

OpenAIRE

Hadi, A. Chairul

2016-01-01

Corporate Social Responsibility and Zakat of Company in the Perspective of Islamic Economic Law. Awareness of social responsibility by companies (corporate social responsibility) is increasing today. Almost every company has a board focusing on social services. In the Islamic banking industry, this social responsibility gets serious attention. The study revealed that besides allocating social funds, Islamic banks allocate funds for zakat of company as an obligation of a legal entity (syakhshi...

Managers' Perceptions of the Role of Corporate Social ...

African Journals Online (AJOL)

This paper evaluates the perception of managers in Tanzania of whether or not organizations benefit, in terms of growth, by acting responsibly socially. It evaluates two types of social responsibilities: market-oriented social responsibility and corporate social responsibility. The study interviewed 30 managers to evaluate the ...

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....

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

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…

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

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...

The importance of corporate social responsibility for advertising of social capital in small and medium enterprises

Directory of Open Access Journals (Sweden)

Rogério Rodrigues da Silva

2010-01-01

Full Text Available Social, economic and technological changes within the modern world have transformed the role of companies before society and, through this prism, the issue of Corporative Social Responsibility stands out. However, for small and mediumsized companies, there are several limitations which prevent their management to benefit from a bigger integration in such matter. As a means of overcoming obstacles, a broader application of social capital concept is been attemptively set through stronger trust bonds, belief and norm sharing, and social network interaction. Therefore, the present study aims to present the theory of social capital and link it to Corporative Social Responsibility and comprehend their interactions, applicability and gains applied to small and medium enterprises. It is also pointed out some variables which may serve to measure Corporative Social Responsibility and Social Capital in future researches.

Keberhasilan Kegiatan Corporate Social Resposibility Melalui Pengungkapan Dan Audit Corporate Social Resposibility

OpenAIRE

Fadilah, Sri

2009-01-01

CSR is perceived as an activity undertaken by the company's donations (corporate philanthropy), while widely CSR is essentially a mechanism for integrating social issues and environmental issues into company operations and then communicate with stakeholders (stakeholders). In that sense, CSR is regarded as a new strategic framework to enhance competitiveness and achieve sustainable business. CSR Audit gives an overview of the audit framework for CSR programs. Aspects in the tables were develo...

THE EFFECT OF CORPORATE GOVERNANCE MECHANISM, OWNERSHIP STRUCTURE, AND EXTERNAL AUDITOR TOWARD CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE WITH EARNING MANAGEMENT AS MODERATING VARIABLE

Directory of Open Access Journals (Sweden)

Suwana M.A.J.

2017-08-01

Full Text Available The purpose of this study is to examine the moderating effect of earning management on corporate governance mechanism, ownership structure, and external auditor toward corporate social responsibility disclosure. This study finds that the increase of ownership structure (foreign ownership and institutional ownership will increase corporate social responsibility disclosure. However corporate governance mechanism and external auditor is not affecting corporate social responsibility disclosure. Furthermore, this study provides additional empirical evidence for agency theory especially agency cost, that corporate governance mechanism, ownership structure, and Big Four audit firm do not have an effective role as agency cost to prevent or decrease earning management practice.

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.

Corporate social responsibility: an assessment of the enlightened self-interest model.

Science.gov (United States)

Keim, G D

1978-01-01

Much recent discussion of corporate social responsibility has concerned operationality. Many activities subsumed under corporate social responsibility can be shown to be public or partially public goods. The theory of public goods can clarify and explain some complex problems of operationalizing the social responsibility doctrine. An examination of philanthropy provides some behavioral applications.

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...

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…

THE RELATIONSHIP BETWEEN FINANCIAL CRISIS, CORRUPTION, AND CORPORATE SOCIAL RESPONSIBILITY IN ROMANIA

OpenAIRE

Adriana SCHIOPOIU BURLEA; Carmen RADU; Liviu CRACIUN; Costel IONASCU; Marius MITRACHE; Radu LOLESCU

2010-01-01

The aim of the paper is to evaluate the influence of the financial crisis and corruption on the corporate social behaviour of Romanian organisations. Starting from the reference literature on financial crisis, corruption and corporate social responsibility, this article is an investigation of the impact that financial crisis and corruption characteristics have on the corporate social responsibility of the organisations. Our research underpins quantitative and qualitative methodology based on ...

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

Personal and Social Disease Pathology

OpenAIRE

Giuseppe TRIBUZIO

2015-01-01

With the Ottawa Charter definition of the concept health is integrated and expanded, aiming at enhancing not only the "state" of health, but the "process" that leads to it, taking into account health That is considered a resource through which, the individual becomes an active player in the community. Therefore it considers very important the community aspect and the social existence of the person, it must be that within an active protagonist. Each person, therefore, should feel responsibl...

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...

Corporate social responsibility and financial performance: Fact or fiction? A look at Ghanaian banks

Directory of Open Access Journals (Sweden)

Daniel F. Ofori

2014-02-01

Research purpose: This article examined the impact of corporate social responsibility on financial performance using empirical evidence from the Ghanaian banking sector. Motivation for the study: Although corporate social responsibility is a hot topic in Ghana and banks do practise it, no detailed study has been conducted to ascertain whether banks derive any benefits therefrom. Research design, approach and method: A sample size of 22 banks was involved. A structured questionnaire was used to obtain primary data whilst archival records were used to gather the secondary data. Main findings: The findings revealed that banks in Ghana view corporate social responsibility practices to be a strategic tool; banks are motivated to practise corporate social responsibility by legitimate reasons as much as they are motivated by profitability and sustainability reasons. Also, although there is a positive relationship between corporate social responsibility practices and financial performance, the financial performance of banks in Ghana does not depend significantly on their corporate social responsibility practices but rather on other control variables, such as growth, origin, debt ratio, and size. Practical implications: Properly adopted and implemented, corporate social responsibility can pay its way by contributing toward firm performance. Contribution: There is a positive but currently insignificant relationship between corporate social responsibility and financial performance amongst Ghanaian banks. However, given the numerous benefits of corporate social responsibility, it is recommended that firms continue to give priority to this practice.

The Corporate Social Responsibility Disclosure: A Study of Listed Companies in Bangladesh

OpenAIRE

Rouf, Md. Abdur

2011-01-01

This is an exploratory study designed to investigate the extant and nature of corporate social responsibility disclosure (CSRD) in corporate annual reports (CAR) of listed companies in Bangladesh. Specifically, the report examines the relationship between corporate attributes and firm-specific factors and corporate social responsibility disclosures. Data are taken from annual reports of 2007 of the listed companies of Dhaka Stock Exchanges. The study uses ordinary least squares regression mod...

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...

A critical perspective on corporate social responsibility: Towards a global governance framework

OpenAIRE

Banerjee, S. B.

2014-01-01

Purpose: The purpose of this paper is to argue that there are structural and functional limits to corporate social responsibility (CSR) that determine the boundary conditions of corporate social initiatives. The current preoccupation with win-win situations in CSR may not serve societal interests. For CSR to produce social outcomes that are not necessarily constrained by corporate rationality there needs to be a change in the normative framework of public decision making at the institutional ...

A Study of Social Information and Corporate Social Accounting

OpenAIRE

Nakajima, Teruo

1996-01-01

This report shows the expansion of accounting information attempted in the course of remarkable development of social information. And, this maintains how the " popularization of social information and accounting information " is necessary for the present day society. Individuals - Such as consumers, employees, local residents, etc. - as well as corporations should be able to blend into this new citizen's society. It should be understood that the "market economy" itself becomes unstable witho...

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

Social Banking in Practice: an Italian Case for Corporate Social Responsibility in Banking

OpenAIRE

Lamandini, Marco; Steiner, Ilan

2007-01-01

The paper introduces an important development in the area of corporate social responsibility in the banking sector, which has recently been accomplished in Italy. A new Italian bank (“Prossima s.p.a.”), incorporated in May 2007, articulates in its articles of association a number of innovative legal provisions that underscore its socially responsible features. To this end, deviation from profit maximization as a single corporate objective and formation of a designated organ (Committee) to gui...

CORPORATE SOCIAL NETWORKS IN EDUCATION: EXPERIENCE OF USE

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Lytvynova S.

2017-12-01

Full Text Available The paper discusses methods, forms and safety issues of social network usage for school students. Taking into consideration the growing interest of students to electronic communication in social networks (ESN, their place in the information educational environment is described. The classification of objects and use of ESNs was made to help teachers and school authority to teach students in the corporate social network. The basic components of corporate social networks (СESN were revealed: forms of learning activity (individual, group, and collective, forms of learning organization (quiz, debates, discussions, photo-story, essay contest, a virtual tour, mini design web quest, and conference video-lesson, and database. Particular aspects of the use of certain forms for students training in ESN aсcording to the type of social objects (messages, individual messages, video files, photos, audio files, documents, comments, and blitz-survey were defined. Student safety when using ESN and СESN impact on a student social and cultural intelligence development are discussed as well.

Aggressive tax planning and corporate social irresponsibility : Managerial discretion in the light of corporate governance

NARCIS (Netherlands)

Jallai, Ave-Geidi; Gribnau, Hans

2018-01-01

The purpose of this contribution is to explore the possibility of integrating tax with corporate social responsibility (CSR). Some corporate directors seem to argue that they do not have a choice with regard to tax planning, implying that a responsible tax planning strategy is not an option. This

Corporate social responsibility and corporate governance in Indonesian public listed companies

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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.

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...

Risk profiles and corporate social responsibility for socially disadvantaged groups

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Serbanescu Cosmin

2017-07-01

Full Text Available Developing a suitable mechanism to stimulate the effective redeployment of capital to social activities can be designed using the corporate social responsibility (CSR concept. Informational asymmetry about the real state of social risks influences the effectiveness of allocations in social protection. Reducing information asymmetries can be achieved by providing the corporations with socially determined risk profiles based on predetermined patterns. Offering concrete lines of action following the risk profiles approach which to base investment decisions of companies in CSR can maximize the results of such a mechanism. In a previous study the authors have developed a theoretical model for determining the poverty risk profile. This study aims to present the practical application of the theoretical model and to provide comments on some errors. Hence, the authors analyzed Buzau county municipalities in presenting the highest risk level determined by the theoretical model and related causes and performed an impact assessment of an investment in CSR based on a model. Specifically, the authors evaluated the impact of reducing the risk of poverty for a suitable investment in CSR. In the second part of the study, the authors analyzed the types of errors that can be found in the municipalities risk profile model due to the granularity of the data. Thus, for the error of over-inclusion, the authors assessed social allocative efficiency at the community level using benchmarking analysis, Data Envelopment respectively and analyzed the data of the under-inclusion error in Buzau county villages. The paper aims to analyze the relative limits on quantitative models and risk of poverty and the practical implementation of these types of models in the development of corporate social responsibility. The study provides also a useful tool which can be made available to companies in order to increase the vulnerable groups’ life quality and the satisfaction of

PELAPORAN CORPORATE SOCIAL RESPONSIBILITY PERBANKAN SYARIAH DALAM PERSPEKTIF SYARIAH ENTERPRISE THEORY

OpenAIRE

Syuhada Mansur

2011-01-01

This study aims to analyze the reporting of corporate social responsibility (CSR) in Islamic banking based on concept of sharia enterprise theory. The research was done by analyzing how the Bank Syariah Mandiri (BSM) reported their corporate social responsibility . This study uses a case study of annual reports BSM and then analysis based on the disclosure of social responsibility based on sharia enterprise theory. These results show that the social responsibility reporting of Bank Syariah...

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

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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.

Do students in Croatia care about corporate social responsibility performance of banks?

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Ana Kundid Novokmet

2016-12-01

Full Text Available We investigate a relevance of the corporate social responsibility of banks from the students’ point of view. By doing so, we can pinpoint a compliance of the Croatian banks’ corporate social responsibility praxis with the expectations of students’ population as their current and/or future customers. Moreover, as we focus on the students of the higher years of studies at the Faculty of Economics, University of Split, who are potential employees or even future managers in the financial services industry, the results which are obtained throughout a questionnaire research might be perceived as a sort of a wider empirical verification of the stakeholder theory approach to corporate social responsibility. According to 163 responses, corporate social responsibility performance of banks in Croatia seems to be important to students, and some noticed disparities in their attitudes are discussed with regards to their socio-demographic characteristics. Nevertheless, most of students perceive an image and public reputation improvement to be the main driver of corporate social responsibility achievements in the Croatian banking sector, and thus they ask for a more responsible banking, especially from the foreign-owned banks. Apart from the identified policy recommendations in the corporate social responsibility area for the Croatian banks, students support the idea that faculties of economics should educate their students more on the ethical issues in business practices.

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...

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 ...

THE RELATIONSHIP BETWEEN FINANCIAL CRISIS, CORRUPTION, AND CORPORATE SOCIAL RESPONSIBILITY IN ROMANIA

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Costel IONASCU

2010-01-01

Full Text Available The aim of the paper is to evaluate the influence of the financial crisis and corruption on the corporate social behaviour of Romanian organisations. Starting from the reference literature on financial crisis, corruption and corporate social responsibility, this article is an investigation of the impact that financial crisis and corruption characteristics have on the corporate social responsibility of the organisations. Our research underpins quantitative and qualitative methodology based on the outcomes of the HeRmeS international project.

STUDY OF THE PRESENCE OF THE CORPORATE SOCIAL RESPONSIBILITY CHIEF OFFICER IN BANKING SYSTEM

OpenAIRE

MIHAELA DUMITRASCU

2014-01-01

We present a study regarding the banking system from Romania with the aim to identify corporations that have a position of „Corporate Social Responsibility Cheif Officer” or „Corporate Social Responsibility Synonym: Citizenship/ Sustainability” included in the position title. To achieve this objective, we present some preliminary findings. Our first hypothesis was that there are a number of positions of Chief Officers of Corporate Social Responsibility in banking system. After...

Corporate Social Responsibility and Financial Performance: A Two Least Regression Approach

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Alexander Olawumi Dabor

2017-12-01

Full Text Available The objective of this study is to investigate the casuality between corporate social responsibility and firm financial performance. The study employed two least square regression approaches. Fifty-two firms were selected using the scientific method. The findings revealed that corporate social responsibility and firm performance in manufacturing sector are mutually related at 5%. The study recommended that management of manufacturing companies in Nigeria should expend on CSR to boost profitability and corporate image.

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

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...

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

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

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.

Use of Social Media in Corporate Communication in Latvia (2009-2011)

OpenAIRE

Kazaka, Olga

2014-01-01

ABSTRACT In the framework of the doctoral thesis „Use of Social Media in Corporate Communication in Latvia (2009-2011)” a new theoretical approach to corporate communication in social media was developed which will help companies to successfully organize their communication with target publics in social media and will provide a new social media investigation tool for the researchers. An added communicative value model was developed by the author in the framework of the new t...

Social and Environmental Issues in Corporative Management: A Romanian Story

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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.

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...

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 ...

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...

Social responsibility: a double corporative strategy?

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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?

Corporate Social Resposonsibility w kontekście imperatywu kategorycznego Kanta

OpenAIRE

Tapek, Krzysztof

2016-01-01

Immanuel Kant’s philosophy, especially his categorical imperative, is one of several ethical theories mainly used to morally legitimize actions, referred to as Corporate Social Responsibility. The aim of the current article is to evaluate if Kant’s philosophy can be used as the ethical foundation for Corporate Social Responsibility as well as to present its advantages and disadvantages in a theoretical and practical approach.

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...

Enhancing the concept of corporate diplomacy : encompassing political corporate social responsibility, international relations, and peace through commerce

NARCIS (Netherlands)

Westermann-Behaylo, M.K.; Rehbein, K.; Fort, T.

2015-01-01

Corporate diplomacy is an emerging concept within the management literature. It describes corporate conduct in the international arena, particularly in challenging political and social environments. Management scholarship and practitioner literature have focused on the communication processes and

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...

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 ...

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

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.

THE MODERN CORPORATE APPROACH TO THE SOCIAL RESPONSIBILITY OF BUSINESS

Directory of Open Access Journals (Sweden)

V.N. Zadorozhnyj

2007-12-01

Full Text Available In item all over again goes in development, and realization of corporate social programs consider. On an example of expansion do not declare a condition of pensions of the working enterprises and participations in realization of the national project "Accessible and arranged well habitation" authors on real increase in display of examples of attention of business to social problems of workers. For service of worthy continuation of a life on pension separate corporations have created corporate systems of pension. And financial support of veterans in some cases became the validity. Corporate programs "Habitation" in addition to the national project provide the differentiated help to participants of this project – with worker of the enterprises in acceleration of improvement of their conditions of a life from business of structures.

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...

Corporate social responsibility and organizational identity in post-crisis economy

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Diana Andreia HRİSTACHE

2013-01-01

Full Text Available Today, building up organizational identity in post-crisis economy becomes a bet, as we are looking for new interpretative coordinates.First of all, we have to take into account the ability to communicate. Second in line, as an extension of the above mentioned ability, we have to highlight the corporate social responsibility (CSR.Nowadays, the road map of modern business environment can be identified only by a new philosophy of business administration. This is the result of try and error and/or success of companies, greater or smaller companies, about their ability to develop a dialogue with their own audience and corporate communities.This dialogue involves approaching the role of the social corporate responsibility (CSR, to create the fundamentals of public policies of modern organizations.Therefore, the new corporate identity, which is the object of our study, we believe it to be the result of the intensive development of corporate communication and the responsible approach of companies to the global issues of the world.

CORPORATE SOCIAL RESPON SIBILITY THROUGH THE GLOBAL COMPACT: BETWEEN BUSINESS AND SOCIETY

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EDUARDO GOMES

2017-01-01

Full Text Available Corporate social responsibility of business is becoming an increasingly relevant subject of research  in political science, sociology, economics and law. The social responsibility of business is becoming  the object of close attention of both governmental and nongovernmental organizations, and the  priority of its development is provided at the national, supranational and international levels. This  article considers the political and legal dimensions of the model of corporate social responsibility  implemented through the Global Compact as an unprecedented private initiative of the United  Nations. A study of the social consequences of the Global Compact offers the opportunity to  observe the development of an extremely important initiative: the dissemination of practices and  models of corporate social responsibility and the possible implications of this action for society, for  business and for the United Nations itself. Corporate social responsibility, having an internal and  external dimension, social and political content, goes far beyond the formal legal aspect. At the  same time, states, including the BRICS countries, interested in developing corporate social  responsibility practices, by legal means, in one way or another contribute to the development of  the most promising practices of the social responsibility of business from their point of view. The  United Nations pays special attention to the private sector as a promising tool for responding to new problems arising within the international environment. The principles formulated by the United Nations in the Global Compact are reflected and developed in the documents of other international  organizations, and then in the programs and regulatory documents of the participating countries,  and, of course, in the various codes of large and medium-sized corporations.

Different perceptions of company leaders: Corporate social responsibility in Brazil and India

Directory of Open Access Journals (Sweden)

Mônica Cavalcanti Sá de Abreu

2015-05-01

Full Text Available This article evaluates corporate social responsibility strategies and efforts to implement them in a Brazilian oil and gas multinational and an Indian steel multinational. Qualitative research was conducted through interviews with executives of both companies, and a content analysis and comparison of approaches to corporate social responsibility and engagement with stakeholders were made. The evidence from this research shows that the type of corporate social responsibility adopted by each company depends on the ethical values, socio-economic environment, legal and institutional framework of the country in which the firm operates.

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

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 ...

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.

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

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

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...

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.

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.

Connecting Corporate and Consumer Social Responsibility Through Social Media Activism

DEFF Research Database (Denmark)

Kampf, Constance Elizabeth

2018-01-01

To highlight aspects of activism obscured by a focus on legitimacy and ideology, this paper argues that shifting focus from legitimacy and ideology to identity, problem-solving & dialogue is needed to understand emerging forms of Social Media Native Activism that connect Consumer Social...... Responsibility (CnSR) and Corporate Social Responsibility (CSR). Taking this view as a basis for social activism offers a valuable perspective for understanding some emergent forms of social media activism towards business. Two cases of social media ‘native’ social activist organizations working to create...... movements are examined from this problem solving & dialogue-based perspective—Carrotmob, and the Good Guide. These cases represent examples of a post-dialectic frame for understanding how social media can affect approaches to activism....

Construction of corporate social performance indicators for Czech manufacturing industry

Directory of Open Access Journals (Sweden)

Marie Dočekalová

2013-01-01

Full Text Available This article aims to map out the level of social performance measurement of Czech companies, i.e. what social performance indicators companies monitor and what information they provide to their stakeholders and to construct alternative corporate social performance indicators. Based on an analysis of 24 corporate voluntary reports and results of an empirical research performed among 79 large companies operating in the manufacturing industry, it was found that companies partially monitor their social performance, but from the perspective of international standards (e.g. Global Reporting Initiative, International Federation of Accountants it is still insufficient. Czech companies usually provide only absolute numbers which disguise real trends and do not allow year on year comparison or comparison with other companies. Czech companies should provide a comprehensive picture of their overall performance, they should not focus only on financial indicators based on accounting data, since it is known that the performance measurement based only on financial and economic performance does not lead to long-term success and sustainability of organizations. Companies should monitor more their impact on society within which they operate. Proposed corporate social performance indicators in a measurable and thus manageable way express social issues.

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

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 ...

The role of governance in corporate social responsibility : lessons from Dutch finance

NARCIS (Netherlands)

de Graaf, Frank Jan; Stoelhorst, Jan Willem

This article extends the corporate social performance (CSP) model by studying the role of governance structures and governance systems in shaping corporate social responsibility. The authors argue that a governance perspective offers a fruitful research strategy both to study empirically how firms

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

“The Big WHY”: Philip Morris’s Failed Search for Corporate Social Value

Science.gov (United States)

Malone, Ruth E.

2012-01-01

Objectives. We examined Philip Morris USA’s exploration of corporate social responsibility practices and principles and its outcome. Methods. We analyzed archival internal tobacco industry documents, generated in 2000 to 2002, related to discussions of corporate social responsibility among a Corporate Responsibility Taskforce and senior management at Philip Morris. Results. In exploring corporate social responsibility, Philip Morris executives sought to identify the company’s social value—its positive contribution to society. Struggling to find an answer, they considered dramatically changing the way the company marketed its products, apologizing for past actions, and committing the company to providing benefits for future generations. These ideas were eventually abandoned. Despite an initial call to distinguish between social and economic value, Philip Morris ultimately equated social value with providing shareholder returns. Conclusions. When even tobacco executives struggle to define their company’s social value, it signals an opening to advocate for endgame scenarios that would encourage supply-side changes appropriate to the scale of the tobacco disease epidemic and consistent with authentic social value. PMID:22897536

RELATION BETWEEN BACKGROUND VARIABLES, VALUES AND CORPORATE SOCIAL RESPONSIBILITY

Directory of Open Access Journals (Sweden)

Maria del Rosario González-Rodriguez

2016-02-01

Full Text Available Consumer perception of corporate social responsibility (CSR can be directly influenced by individual value structures. This research aims to provide new knowledge regarding the relationship between basic human values and the public’s perception of CSR. It focuses on the values of higher education students and their views regarding a particular corporate social initiative. The study reveals that social, educational, and economic circumstances influence human values. Those values in turn influence why different students perceive CSR differently. These findings are relevant to companies as they provide a more detailed understanding of why certain consumer groups perceive certain CSR initiatives the way that they do. They also suggest that universities should increase their awareness of the importance of integrating human values and CSR in the curricula of future business managers and social leaders.

Connecting Corporate and Consumer Social Responsibility Through Social Media Activism

DEFF Research Database (Denmark)

Kampf, Constance Elizabeth

2018-01-01

To highlight aspects of activism obscured by a focus on legitimacy and ideology, this paper argues that shifting focus from legitimacy and ideology to identity, problem-solving & dialogue is needed to understand emerging forms of Social Media Native Activism that connect Consumer Social Responsib......To highlight aspects of activism obscured by a focus on legitimacy and ideology, this paper argues that shifting focus from legitimacy and ideology to identity, problem-solving & dialogue is needed to understand emerging forms of Social Media Native Activism that connect Consumer Social...... Responsibility (CnSR) and Corporate Social Responsibility (CSR). Taking this view as a basis for social activism offers a valuable perspective for understanding some emergent forms of social media activism towards business. Two cases of social media ‘native’ social activist organizations working to create...

Corporate Social Entrepreneurship as an Incubator for Tomorrow’s Leaders

OpenAIRE

Popovici Veronica; Muhcina Silvia

2012-01-01

This paper aims at analyzing and identifying the core aspects of Corporate Social Entrepreneurship (CSE) as a process able to bring about radical organisational change. The supported assumption is that the business world needs to evolve into a stage where the new generic type of organization puts financial and social objectives on the same strategic level, by implementing this into its core models and processes. Consequently, it focuses on the specific characteristics defining Corporate Socia...

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...

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.

Integrating Corporate Social Responsability Programs into the Ethical Dimension of the Organization

OpenAIRE

Ibrian CARAMIDARU; Sabina IRIMIE

2011-01-01

The purpose of this paper is to indicate the need to integrate corporate social responsibility programs into the global ethical vision of organizations. Such an approach requires the definition of the corporation in relation to the moral values it assumes and the ways in which moral values occur within the organization. On this foundation, the authors examined the various implications that moral values have on the initiation and conduct of corporate social responsibility programs.

Applying international standards and guidelines on corporate social responsibility: An action plan

NARCIS (Netherlands)

Cramer, J.M.

2005-01-01

How can a company start the process of corporate social responsibility in an international context, thereby makinge use of diverse standards and guidelines? This question immediately came to the fore emerged after the start of the programme ‘Corporate social responsibility in international context’

A Quantitative Analysis for the Correlation Between Corporate Financial and Social Performance

Directory of Open Access Journals (Sweden)

Wafaa Salah

2016-12-01

Full Text Available Recently, the corporate social performance (CSP is not less important than the corporate financial performance (CFP. Debate still exists about the nature of the relationship between the CSP and CFP, whether it is a positive, negative or a neutral correlation. The objective of this study is to explore the relationship between corporate social responsibility (CSR reports and CFP. The study uses the accounting-based and market-based quantitative measures to quantify the financial performance of seven organizations listed on the Egyptian Stock Exchange in 2007-2014. Then uses the information retrieval technologies to quantify the contribution of each of the three dimensions of the corporate social responsibility report (environmental, social and economic. Finally, the correlation between these two sets of variables is viewed together in a model to detect the correlations between them. This model is applied on seven firms that generate social responsibility reports. The results show a positive correlation between the Earnings per share (market-based measure and the economical dimension in the CSR report. On the other hand, total assets and property, plant and equipment (accounting-based measure are positively correlated to the environmental and social dimensions of the CSR reports. While there is not any significant relationship between ROA, ROE, Operating income and corporate social responsibility. This study contributes to the literature by providing more clarification of the relationship between CFP and the isolated CSR activities in a developing country.

The Involvement of the Business Sector in Corporate Social Responsability (SCR Projects

Directory of Open Access Journals (Sweden)

Natalia NEGREA

2008-02-01

Full Text Available The paper endeavors to test the hypothesis according to which by non-governmental organizations and private companies, by means of social corporate activities, can interfere with the functioning of the market in the sense of reducing the effects of negative externalities generated by the market. The structure of the article is threefold: the first section represents the theoretical framework for the analysis (main concepts: social corporate responsibility, externalities, market failures; the second section addresses the evolution of this phenomenon in Romania while the third part discusses a case study that is focused on social corporate responsibility practices.

The Importance of Packaging and Graphic Design to Communicate Corporate Social Responsibility

Directory of Open Access Journals (Sweden)

Listia Natadjaja

2011-01-01

Full Text Available Graphic design’s function develops through time. It does not only function to inform a product but also elements to communicate Corporate Social Responsibility. As happened in catastrophic areas in Indonesia like Aceh in 2004, Nias in 2005, Jogjakarta in 2007, Bekasi District in 2009, etc. many donated products had their contributor’s information, especially the ones from corporations. There are many ways a company could implement their social responsibility. Graphic design cannot stand alone, it needs an effective media for its placement, one of them is packaging design. By using a Biskiz Susu packaging design as a case study, I try to analyze the design elements, like color, shape, brand, illustration/character, typography, and layout and then connect them with aspects like: the visual perception impact of packaging design and the importance in communicating Corporate Social Responsibility. For input information, I also discuss some consideration aspects of placing the contributor’s identity on the packaging. Based on this study, the contributor’s information in the products gives many advantages. The result shows that graphic design could be the effective element for communicating Corporate Social Responsibility and packaging design can be one of the recommended media for graphic design placement. Hopefully, this analysis could help a corporation, organization or the government in organizing the graphic design elements and considering a packaging as a medium to communicate Corporate Social Responsibility (CSR.

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...

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...

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…

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..

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.

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.

Corporate Social Responsibility In Turkey: An Analysis Through Web Sites

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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.

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

REPORTING OF CORPORATE SOCIAL RESPONSIBILITY IN SMES SECTOR IN POLAND

Directory of Open Access Journals (Sweden)

B. Kotowska

2016-04-01

Full Text Available In Poland and worldwide, corporate social responsibility has a growing interest of managers, business institutions, investors and the government. Thus, it becomes progressively determinant of corporate governance and priority in building a comprehensive development strategy. CSR is used by large companies. However, this does not mean that SMEs sector companies operate less responsible than large one. Each enterprise, regardless of size, operates in a specific social surroundings and market environment, which are affected by different groups of stakeholders. They may affect enterprise reinforcing effect on - contribute to its success or failure. It is therefore important that the managers should be able to identify social groups in the enterprise and its environment and respect their claims, needs, rights and expectations. The aim of this paper is to show the application of CSR by micro, small and medium-sized enterprises in Poland and the manner of result presentation. This article lists tools of corporate social responsibility, examples of practices and research results in the SMEs sector in Poland.

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)

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.)

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...

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...

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 ...

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.)

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 ...

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, ...

A RESEARCH ON CORPORATE SOCIAL RESPONSIBILITY PERCEPTIONS OF MARITIME FACULTY STUDENTS

OpenAIRE

KAYA ÖZBAĞ, Gönül

2017-01-01

Corporate Social Responsibility(CSR) concept has attracted considerable interest in recent years byresearchers and practitioners. Due to an increased awareness of theneed for CSR this study examines corporate social responsibility perceptions ofmaritime faculty students (MFS).  MFSwere chosen for this research since these students are usually employed by aninternational organization and have diffuculties in interpreting ethical issuesin a business context because of...

Corporate social responsibility as an agent for social change

DEFF Research Database (Denmark)

Justenlund, Anders; Rebelo, Sofia

level employees (middle management/employees) go through when working according to CSR-principles, based on social motives and behaviour. A hermeneutical paradigm is applied to the understanding of human (inter-) action in relation to understand a phenomenon as CSR and motives for social change....... It is suggested that the process of positive social change is divided into four phases, which to a point can be compared to The Human Learning Process by Stuart Dreyfus. Another aspect of this paper is also to create a bottom-up approach to the implementation of CSR-principles as the majority of CSR literature......The intention of this paper is to provide a specific understanding of corporate social responsibility with a particular focus in social issues in relation to human resource development. The understanding of CSR is used to create a theoretical analytical framework that should provide researchers...

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...

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...

Corporate social policy - problems of institutionalization and experience of Russian oil and gas companies

Science.gov (United States)

Nekhoda, E.; Kolbysheva, Yu; Makoveeva, V.

2015-11-01

The article examines a range of problems related to the process of institutionalization in the corporate social policy, characterizing the social responsibility of business and representing a part of the general strategy of corporate social responsibility. The experience of the social policy implementation in oil and gas companies is analyzed.

PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL PEMODERASI

Directory of Open Access Journals (Sweden)

Sigit Hermawan

2014-12-01

Full Text Available Tujuan penelitian ini adalah untuk menguji pengaruh kinerja keuangan (ROA terhadap nilai perusahaan dan menguji pengaruh alokasi biaya corporate social responsibility (CSR dalam memoderasi hubungan kinerja keuangan terhadap nilai perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI. Analisis data dalam penelitian ini menggunakan metode regresi berganda untuk mengetahui pengaruh variabel-variabel yang terkait dalam penelitian. Hasil penelitian adalah secara parsial variabel kinerja keuangan (return on asset tidak berpengaruh secara signifikan terhadap nilai perusahaan. Selanjutnya secara parsial variabel corporate social responsibility mampu memoderasi hubungan kinerja keuangan terhadap nilai perusahaan. The purpose of this study is to examine the effect of financial performance (ROA toward the corporate value and to examine the effect of cost allocation of corporate social responsibility (CSR in moderating the relationships of financial performance toward the corporate value of food and beverage companies listed in Indonesia Stock Exchange (IDX. In the analysis of the data, multiple regression analysis is used to determine the effect of the variables involved in this study. The results of the study show that partially financial performance (Return on Assets does not significantly affect the corporate value. Furthermore, corporate social responsibility is able to partially moderate the effect of the financial performance relationship toward corporate value.

LEGAL ASPECTS OF CORPORATE SOCIAL RESPONSIBILITY IN UKRAINE ON THE WAY TO EUROPEAN INTEGRATION

OpenAIRE

Kolohoida, Oleksandra; Lukach, Iryna; Poiedynok, Valeriia

2017-01-01

Summary: Corporate social responsibility is a new form of dialogue between business, society and the state. This article explores the possibilities of legislating for corporate social responsibility in Ukraine in respect of implementing the Association Agreement of 2014 between the European Union and its Member States, of the one part, and Ukraine, of the other part. Different approaches to introducing corporate social responsibility standards are examined. The paper considers not only intern...

Societal determinants of corporate social disclosures : an international comparative study

NARCIS (Netherlands)

Orij, René Pieter

2012-01-01

The purpose of this study is to investigate whether corporate social disclosure levels are determined by society. A social accounting methodology is applied, consisting of a hypothetico-deductive approach. Social accounting research is a critical or interpretative branch of financial accounting

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.

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 ...

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 ...

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)

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.

A Study of the Relationship between Corporate Social Responsibility - Financial Performance - Firm Size

OpenAIRE

Georgeta VINTILA

2013-01-01

The notion of corporate social responsibility is established on the reciprocal dependence between a company and society, as well as the indicators that influence this relationship. This paper explores whether profitability and company size have a potential influence on levels of corporate social responsibility according the annual dates of romanian companies, using statistical correlations. The research found that company size and company profitability have an influence toward the corporate s...

Corporate Social Irresponsibility (CSI): Everything you say, or not say, can be held against you

OpenAIRE

Jonsson, Veronica; Stéen, Josefine

2016-01-01

Corporate social irresponsibility (CSI), as an opposite of corporate social responsibility (CSR), refers to corporation’s failure to act responsibly. To address the actions connected to CSR and CSI, corporations need to overcome the challenges of communicating to their stakeholders and to be transparent. Stakeholders have become more skeptical regarding if the corporations are actually living up to the communicated standards. In other words, if corporations are ‘doing as they say’ and if they...

Corporate social responsibility investment and social objectives : An examination on social welfare investment of chinese state owned enterprises

NARCIS (Netherlands)

Bo, H.; Li, T.; Toolsema-Veldman, Linda

We apply the theory of corporate social responsibility to analyse social welfare investment undertaken by Chinese State Owned Enterprises (SOEs). We present a simple theoretical model to illustrate how the presence of social objectives in the firm's objective function changes its investment

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.

Exploring corporate social responsibility and organisational commitment within a retail organisation

OpenAIRE

Jerelene Soobramoney; Ophillia Ledimo

2016-01-01

Organisations have difficulty retaining employees who have the necessary talent, skills and knowledge to give the company a competitive edge in a global market, thus emphasising the need for organisational commitment. The objective of the study was to explore the relationship between corporate social responsibility and organisational commitment within a South African retail organisation. Corporate social responsibility has a positive influence on consumer behaviour and can contribute to corpo...

Does R&D investment under corporate social responsibility increase firm performance?

OpenAIRE

Yu-Chun Lin

2017-01-01

Research and development (R&D) investment affects firms’ growth and reflects their investment energy. However, it is recorded as an expense in financial statements, according to generally accepted accounting principles (e.g., International Financial Statements Standards). This study examines whether firms’ R&D investment has a positive effect on their performance, when they engage in corporate social responsibility. The author focuses on firms that have earned corporate social responsibility ...

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

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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.

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

"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

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...

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

Competition, Time Horizon and Corporate Social Performance

NARCIS (Netherlands)

Graafland, J.J.; Smid, H.

2013-01-01

Abstract: This paper develops and tests a conceptual framework on the relationships between competition, time horizon and corporate social performance (CSP). We hypothesize that more intense competition discourages CSP by lowering the time horizon of companies. We test the hypothesis on a sample of

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)

OVERVIEW OF THE STATE OF CORPORATE SOCIAL RESPONSIBILITY WITHIN MULTINATIONAL COMPANIES

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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.

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

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

“Corporate Social Responsibility” (CSR Antara Publisitas, Citra, dan Etika dalam Profesi Public Relations

Directory of Open Access Journals (Sweden)

Ani Yuningsih

2005-12-01

Full Text Available The field of PR activities are commonly focused on efforts to build strong brand image, product positioning, advertising, promotion and publicity. In the world of high competition, this strategy is not enough. Many multinational corporate nowadays choose Corporate Social Responsibility (CSR as new strategy to build positive image and gaining good reputation. The existence of CSR program indicate corporate sense of social responsibility toward public interests. In practice, a tension between corporate need to build image and its consistencies toward moral integrity and social commitment was often found. Corporate often use its CSR program as a momentum of publicity instead of showing a real and genuine interest in community development. Therefore, an understanding to PR values and ethics was needed to plan and implement CSR program.

HUMAN RESOURCE MANAGEMENT AND CORPORATE SOCIAL RESPONSIBILITY: A SYSTEMATIC LITERATURE REVIEW

OpenAIRE

FERREIRA, ELİZABETH REAL DE OLIVEIRA – PEDRO; SAUR, IRİNA; AMARAL,

2013-01-01

We perform a systematic literature review on academic papers in Human Resources Management and Corporate Social Responsibility in ISI Current Contents. Based on 117 academic papers from 2001 to date, we perform content analysis in a grounded-theory methodological approach and map the field of Human Resources Management and Corporate Social Responsibility, identifying main schools of thought (invisible colleges) and main players. We see a tendency to increase publications from 2008 onwards. We...

Corporate Social Responsibility in Islamic Economies – the Case of Sudan

OpenAIRE

Elhassab, Ahmed Elhassab Omer; Yahya, Abdelmageed Mohammed

2016-01-01

Introduction Since the 1950s, there has been a growing international awareness of the need for business organizations to commit to a social role that goes beyond the sole objective of profit maximization. The term “corporate social responsibility” (CSR) refers to strategies whereby corporations or firms conduct their business in a way that is ethical, society friendly, pro-environment and beneficial to communities in terms of development. According to Carroll (1979, 499), whose definitio...

CORPORATE SOCIAL RESPON SIBILITY THROUGH THE GLOBAL COMPACT: BETWEEN BUSINESS AND SOCIETY

OpenAIRE

EDUARDO GOMES; NADJA DE SOUZA; LARISA ZAITSEVA; OLGA ABAKUMOVA

2017-01-01

Corporate social responsibility of business is becoming an increasingly relevant subject of research  in political science, sociology, economics and law. The social responsibility of business is becoming  the object of close attention of both governmental and nongovernmental organizations, and the  priority of its development is provided at the national, supranational and international levels. This  article considers the political and legal dimensions of the model of corporate social responsi...

企業のCSR（Corporate Social Responsibility）の概念に関する一考察

OpenAIRE

渡邉, 修朗; 安田, 直樹

2011-01-01

It is necessary for every company to seek profit to survive, but is that the only purpose? Seeking profit is analogous as breathing. Most companies seek to help the public good by various activities; these are known as “Corporate social responsibility” activities. The discussion of “Corporate social responsibility” is considerably diverse. This paper proposes to explain the concepts of “Corporate social responsibility” and classify “Corporate social responsibility” activities. Firstly, “Corpo...

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.

Corporate Social Responsibility and Profitability: A Case Study on Dutch Bangla Bank Ltd.

Directory of Open Access Journals (Sweden)

Suraiya Mahbuba

2013-07-01

Full Text Available In Bangladesh, the banking sector has a glorious history of getting engaged themselves in different kinds of social activities which is formally known as CSR (Corporate Social Responsibilities. The paper examines the relationship between CSR and profitability of Dutch Bangla Bank Ltd (DBBL which is the initiator of CSR activities in the banking sector of Bangladesh. The study used annual reports of DBBL for the year 2002 to 2011. Ordinary least square (OLS model of regression was analyzed using SPSS 16. to assess the impact as well as test the hypothesis of the study whether there is a relationship and the extent of the relationship between the independent variable (corporate social responsibility expenditure and the dependent variable (profit after tax. Above all, the analysis revealed that 90.7% of the variance of profit after tax of DBBL has been explained by the benefit accrued from corporate social responsibility. The hypothesis that was formulated was tested and the result shows that there is significant positive relationship between corporate social responsibility and profitability in case of DBBL.

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

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 ...

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...

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

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...

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...

Transnational Corporations in Education: Filling the Governance Gap through New Social Norms and Market Multilateralism?

Science.gov (United States)

Bhanji, Zahra

2008-01-01

This paper explores the rising presence of transnational corporations (TNCs) in education and their mobilisation of global corporate social discourses to legitimise their private authority in education. The rising presence of TNCs is explored in the paper in two parts. First, through a taxonomy of global corporate social engagement (GCSE)…

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.

The Impact of Corporate Social Responsibility Perception on The Job Satisfaction and Organizational Commitment

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Mehmet Arcan TUZCU

2014-06-01

Full Text Available Corporate social responsibility activities influence the stakeholders in the first place, hence the employees, one of the vital stakeholders of the organizations. Social responsibility activities can have a direct effect on the job satisfaction and organizational commitment of employees. This paper investigates the employees’ perception on corporate social responsibility, and examines the effect of this perception on organizational commitment and job satisfaction. Hence, the individual factors that have an impact on this perception, namely gender, age, education level, the hierarchical position in the organization, the working time and the participation to the company’s social responsibility projects, are considered. The data collection is through a survey conducted among the employees of Turkish Petroleum Refineries Corporation (TUPRAS, the third most profitable and the largest private firm quoted to the Borsa Istanbul. From the findings obtained through chi square, t-test and ANOVA, one can observe an insignificant relation between organizational commitment and job satisfaction, and perceptions of corporate social responsibilities.

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.

Ben & Jerry's Struggles with Corporate Social Responsibility in an International Context

Science.gov (United States)

Murray, J. Haskell

2015-01-01

This case study allows students to apply their corporate law and ethical knowledge to a socially focused business in a global environment. The assignments provide opportunities for reflection on some of the challenges facing Ben & Jerry's as the company attempted to pursue corporate social responsibility in three separate, but related,…

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...

Corporate social responsibility and stakeholders: Review of the last decade (2006–2015

Directory of Open Access Journals (Sweden)

Barić Andrija

2017-03-01

Full Text Available Background: Globalization, strong development of information-communication technologies and the emergence of new burning challenges for the global communities enabled the concept of corporate social responsibility to be perceived as a business model that allows for successful differentiation of companies, as well creating sustainable competitive advantage. Objective: The goal of the paper is to offer a short overview of the role of internal and external stakeholders within the concept of corporate social responsibility and point out the importance of quality relationships between the company and its stakeholders with the aim of improving the standard of living of all community members. Methods/approach: The paper is based on a systematic analysis of previously published relevant international scientific papers in the field of corporate social responsibility, stakeholder theory and information-communication technologies. Results: This paper demonstrates that the concept of corporate social responsibility has gone, in its several decades of existence, from the "unnecessary dependency" phase to the critical business model phase. Conclusions: As there is a natural connection between the concept of corporate social responsibility and the stakeholders, it can be concluded that the quality of the relationship between the company and its stakeholders represents a key factor that affects the success of the company in its notion of differentiating itself from competitors and creating sustainable competitive advantage.

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.

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…

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 ...

Strategic human resource management and corporate social responsibility: Evidence from Emerging Markets

OpenAIRE

Rosolen, Talita; Maclennan, Maria Laura Ferranty

2016-01-01

Corporate social responsibility practices are increasingly being adopted and legitimized in business and they impact the strategic and operational levels in various areas. The integration of these criteria and practices in the strategic management involves many factors, and human resource management is an essential aspect for the accomplishment of such initiative. Thus, this paper associates the relationship among corporate social responsibility (CSR) various dimensions (strategic, ethical, s...

Corporate Social Responsibility and the Oil Industry in the Russian Arctic

NARCIS (Netherlands)

Henry, Laura A.; Nysten-Haarala, Soili; Tulaeva, Svetlana; Tysyachnyuk, Maria

2016-01-01

Examining the oil and gas industry in the Russian Arctic, this article investigates the gap between corporate social responsibility (CSR) as articulated in corporate offices and implemented at the local level. In Russia, global CSR norms interact with weak formal institutions and the strong

Corporate social responsibility and aging workforces : an explorative study of corporate social responsibility implementation in small- and medium-sized enterprises

NARCIS (Netherlands)

de Graaf, Frank Jan; Gellert, Franz Jozef

2012-01-01

Although critical differences exist between large companies and small- and medium-sized enterprises (SMEs), limited empirical research has been done on human resource (HR)-related corporate social responsibility (CSR). In this paper we study aging workforce management (AWM) as a component of CSR.

The impact of R&D intensity on corporate reputation: Interaction effect of innovation with high social benefit The impact of R&D intensity on corporate reputation: Interaction effect of innovation with high social benefit The impact of R&D intensity on corporate reputation: Interaction effect of innovation with high social benefit

Directory of Open Access Journals (Sweden)

Rosamaria Cox Moura-Leite

2012-06-01

Full Text Available Purpose: This article analyzes the effect that Research and Development (R&D intensity has on corporate reputation, and how this effect can be positively moderated when innovation yields some kind of social benefits.Design/methodology/approach: As a theoretical framework we use the resource based view theory and the institutional theory. For the empirical analysis we used the panel data technique to estimate our models, the sample is composed of 257 US firms and covers a four-year period from 2004 to 2007. Findings: The results of this research demonstrates that R&D with the moderation of innovation with high social benefits will produce a greater positive effect on corporate reputation than R&D by itself, since R&D activities can produce innovations that do not produce any social benefit which may not be perceived by stakeholders.Practical implications: Innovative firms should focus their efforts on identifying opportunities in their R&D processes to initiate related corporate social responsibility activities that could help them build a good reputation, which in the long run can give them a competitive advantage and profitable results.Originality/value: Recently several studies have seen that R&D is related with corporate social responsibility and that it is important to include both variables when studying financial performance. Our research is novel in the sense that we are applying the same logic but studying the relationship with corporate reputation, which has been scarcely talked about in existing literature.Purpose: This article analyzes the effect that Research and Development (R&D intensity has on corporate reputation, and how this effect can be positively moderated when innovation yields some kind of social benefits.Design/methodology/approach: As a theoretical framework we use the resource based view theory and the institutional theory. For the empirical analysis we used the panel data technique to estimate our models, the sample

Effects of Corporate Social Responsibility and Governance on Its Credit Ratings

Science.gov (United States)

Kim, Dong-young

2014-01-01

This study reviews the impact of corporate social responsibility (CSR) and corporate governance on its credit rating. The result of regression analysis to credit ratings with relevant primary independent variables shows that both factors have significant effects on it. As we have predicted, the signs of both regression coefficients have a positive sign (+) proving that corporates with excellent CSR and governance index (CGI) scores have higher credit ratings and vice versa. The results show nonfinancial information also may have effects on corporate credit rating. The investment on personal data protection could be an example of CSR/CGI activities which have positive effects on corporate credit ratings. PMID:25401134

Effects of corporate social responsibility and governance on its credit ratings.

Science.gov (United States)

Kim, Dong-young; Kim, JeongYeon

2014-01-01

This study reviews the impact of corporate social responsibility (CSR) and corporate governance on its credit rating. The result of regression analysis to credit ratings with relevant primary independent variables shows that both factors have significant effects on it. As we have predicted, the signs of both regression coefficients have a positive sign (+) proving that corporates with excellent CSR and governance index (CGI) scores have higher credit ratings and vice versa. The results show nonfinancial information also may have effects on corporate credit rating. The investment on personal data protection could be an example of CSR/CGI activities which have positive effects on corporate credit ratings.

The Relationship between Social Capital and Corporal Punishment in Schools. A Theoretical Inquiry

Science.gov (United States)

Owen, Stephen S.

2005-01-01

This article explores the relationship between the use of corporal punishment in the public schools and the amount of social capital (i.e., residents degree of involvement in community matters) in a state. Existing state-level data regarding social capital and incidents of corporal punishment were utilized. Results show a statistically significant…

Social capital theory related to corporate social responsibility

Directory of Open Access Journals (Sweden)

Eva Abramuszkinová Pavlíková

2013-01-01

Full Text Available The article deals with corporate social responsibility and its relationship to strategic management dealing with acquisition, development and utilisation of essential inputs. They influence the design of processes related to the creation of products or services that satisfy customers’ needs. Authors claim that the successful securing, deployment and development of any input is of human origin or linked to human activity which means that the nature of relationships plays a crucial role. As businesses are not isolated, they operate on a global scale where the question of trust is very important. The concept of social capital stresses that trust in norms and reciprocity facilitate increased productivity in individuals, teams and organisations. Social capital promotes value-added collaboration including on-going and demonstrative transparency which can secure closer bonding among those group members. Business responsibility, CSR and Putnam’s definition of social capital is shown on real case studies as a sign of importance for credibility and effectiveness of any CSR efforts. It is evident that the good will and support garnered from CSR can be fragile and easily damaged.

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...

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 ...

When does corporate social responsibility pay off? the impact of the country-level institutionalization of CSR

NARCIS (Netherlands)

Xiao, Chengyong; Wang, Qian; van Donk, Dirk Pieter; van der Vaart, Taco

2015-01-01

The literature on corporate social responsibility (CSR) has not yet provided a univocal answer to an important question, i.e., when does corporate social responsibility pay off? Drawing up institutional theory, this study contributes to the CSR literature through exploring the CSR-CFP (corporate

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.

Corporate social responsibility approaches and implementation in selected fast food restaurants

Directory of Open Access Journals (Sweden)

Emma E. Montalbo

2015-08-01

Full Text Available This study sought to determine Corporate Social Responsibility approaches and implementation in Fast Food Restaurants in Batangas City, Philippines. The researchers employed a descriptive design and quantitative method in the analysis of data with the questionnaire as the main instrument. Five (5 restaurant- participants were purposively chosen from the total population of 15. Results showed that CSR related mission/vision is clearly not embedded in the institutional websites of fast food restaurants while personal relation/social proximity approach is highly evident. Also, factors in the implementation of corporate social responsibility in relation to philanthropic behavior, shows a significant behavioral change from the statistical result such as moderately evident. CSR approaches and implementation are highly evident that clearly proves the responsible behavior of local fast food restaurants. Institutional integration of CSR in the company’s mission/vision statements, structure, decisions, activities, communication, practices stated appears to be beneficial in light of new corporate-state-market-society relationship.

Corporate Social Responsibility i forsyningskæden

DEFF Research Database (Denmark)

Liempd, Dennis van

2007-01-01

Styring og kontrol af etiske risici i forsyningskæden som en del af virksomhedens samfundsansvar (corporate social re­sponsibility; CSR) er blevet mere og mere vigtig nu til dags. Der er stor national og international fokus på CSR-området, ikke mindst fordi globaliseringen har gjort, at flere...

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...

Corporate social responsibility: One size does not fit all. Collecting evidence from Europe

OpenAIRE

Argandoña, Antonio; von Weltzien Hoivik, Heidi

2009-01-01

This article serves as an introduction to the collection of papers in this monographic issue on "What the European tradition can teach about Corporate Social Responsibility" and presents the project's rationale and main hypotheses. We maintain that Corporate Social Responsibility (CSR) is an ethical concept, that demands for socially responsible actions have existed since before the Industrial Revolution and that companies have responded to them, especially in Europe, and that the content of ...

THE IMPORTANCE OF CORPORATE SOCIAL RESPONSIBILITY ON CONSUMER BEHAVIOUR IN MALAYSIA

OpenAIRE

Rahizah Abd Rahim; Kasmah Tajuddin; Farah Waheeda Jalaludin

2011-01-01

Malaysian consumers should be more aware that, in pursuing their business objectives, corporations now bear more responsibility towards society and the environment. The awareness level has increased through better education and the increased influence of the media. Corporations also now believe that, to a certain extent, the degree of their involvement in corporate social responsibility (CSR) does have certain effect on consumers' buying behaviour. This paper aims to examine the influence of ...

Competition and institutional drivers of corporate social performance

NARCIS (Netherlands)

Graafland, Johan; Smid, Hugo

Research into corporate social performance (CSP) recently shifted to studying its political economic dimensions. In this paper, we test the influence of price and technological competition and two institutional factors, mandatory reporting and monitoring by non-governmental organizations (NGOs) and

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

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...

THE WORTH OF WIVES: 1950s Corporate America “Discovers” Spousal Social Capital

Directory of Open Access Journals (Sweden)

Christiane Diehl Taylor

2008-01-01

Full Text Available Social capital is an asset that is generated by the relationship between individuals within a social structure. It allows individuals to achieve goals that are unachievable in its absence or achievable only at higher cost. Wives are a form of social capital, and although they have contributed to the success of their husbands and their firms ever since the nineteenth century, corporations only began to acknowledge their worth during the 1950s. This company recognition arose out of the prevalence of large corporations and bureaucratic practices, corporate decentralization, concerns over frill-employment and unionization, the emphasis on human relations, and the early rumblings of the modern-day womens movement.

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

OpenAIRE

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 orientation (CSRO) across national cultures. The authors draw on a theory of cultural value orientations to identify three culturally distinct transnational clusters: West Europe, the English speaking ...

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 ...

The impact of social media followers on corporate value: An investigation of Australian firms

Directory of Open Access Journals (Sweden)

Patrick Mauder

2018-03-01

Full Text Available With social media user numbers reaching billions, firms seek to partake in the benefits of investing into social media activities. Existing literature, however, provides little insight as to whether investment in social media adds value for corporations. In particular, it remains difficult to quantify the financial benefits for firms from social media activities. Prior research found uncertainty for small and large firms on whether value is derived from the information present on social media and the access to the large number of users. Based on a sample of 74 listed Australian firms for an observation period of 30 days of June 2016, this study examines the relationship between the firmrs social media activities on Facebook, LinkedIn and Twitter and corporate value. The results show that a firmrs social media presence on LinkedIn has a significant effect on the share return of firms, while a social media presence on Facebook and Twitter did not provide statistically significant results. Interestingly, the study also found that there is a difference between B2B and B2C firms, confirming a significant impact between for B2C firms on LinkedIn and share returns. The findings are useful for corporate managers and social media activists trying to understand the financial impacts of social media on corporate value.

Social Movements, Civil Society and Corporations

DEFF Research Database (Denmark)

de Bakker, Frank; Hond, Frank den; King, Brayden

2013-01-01

, is the central question that unites the papers in this special issue. In this essay, we review the differences and points of contact between the study of social movements, civil society and corporations, and offer an agenda for future research at this intersection that also frames the papers in the special issue...... of contestation and collaboration. The papers in this special issue are introduced in how they speak to these questions....

Ideologically motivated activism: How activist groups influence corporate social change activities

NARCIS (Netherlands)

den Hond, F.; de Bakker, F.G.A.; Hickman, G. R.

2010-01-01

Using insights from the social movement literature and institutional change theory, we explore how activism influences corporate social change activities. As the responsibility for addressing a variety of social issues is transferred from the state to the private sector, activist groups increasingly

Social business in multinational corporations: an analysis of marketing practices

Directory of Open Access Journals (Sweden)

Thiago José de Chaves

2017-04-01

Full Text Available Social business (SB as a category of organization that seeks to create long-term economic and social value for the majority of the people has attracted the attention of policy-makers, practitioners, and scholars. Some authors highlight the role that multinational corporations (MNCs have in mitigating social and environmental problems by offering products and services to meet the demands of lower-income populations. Based on a discussion of social business and such initiatives inside MNCs, this article investigates how the Brazilian subsidiaries of two large MNCs (Coca-Cola and Danone are performing SB in a developing country. More specifically, we focused on how they are using their marketing know-how to achieve the desired results. The cases were chosen based on their global relevance, reach, and representativeness in SB efforts. Our study has shown that their social initiatives are linked to the corporate mission, values and strategies, and that they aim to achieve social transformation in connection to their core business. Our goal is to contribute both to academic research and to future initiatives in Brazil and other developing countries.

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.

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.

Examining multi-level effects on corporate social responsibility and irresponsibility

Directory of Open Access Journals (Sweden)

Mazzei Matthew J.

2015-10-01

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

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,

The Effect of Social Dominance Orientation on Perceptions of Corporal Punishment

Science.gov (United States)

Hess, Chelsie A.; Gray, Jennifer M.; Nunez, Narina L.

2012-01-01

Previous research has suggested the use of corporal punishment is widely endorsed in our society (Straus, 2000; Straus & Stewart, 1999). Furthermore, perceptions of what constitutes corporal punishment vary. The present study examined social dominance orientation (SDO) and age of child as potential factors that may influence perceptions of what is…

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

Corporate social Responsibility : Linkage Business Performance and Social Performance

Directory of Open Access Journals (Sweden)

Tengku Ezni Balqiah

2017-10-01

Full Text Available Various types of corporate social responsibility (CSR are perceived differently by parties associated with those activities because CSR is driven by different motives. This study investigates how CSR activities – CSR activities concerning health and well-being of mothers and children – act as liaisons between business performance (brand attitude and loyalty and social performance (children’s quality of life. A survey was conducted in Indonesia on 450 respondents–customers of firms in industries related to natural resources and in regards to children’s well-being. The data were considered via factor analysis and multiple regression analysis. The results show business, stakeholder, and moral motives. Brand attitude and loyalty can influence perceptions toward these motive. Further, these motives could increase or decrease social performance. Companies should consider the type of CSR activities to engage in because the activities can be perceived as being driven by different motives and have different impacts on social performance. This result suggests that companies can harmonize business aspects and social aspects of CSR in creating value.

From ¡°Double Pyramid¡± Thoughts to Corporate Social Responsibility for Enterprise Employees

OpenAIRE

Guiling Wei

2013-01-01

The purpose of this paper is to study corporate social responsibility for staffs based on the pyramid of Maslow¡¯s hierarchy of human needs and the pyramid of Carroll¡¯s corporate social responsibility. This research takes advantage of ¡°double pyramid¡± thoughts to discuss some enterprises lack of corporate social responsibility for their employees. Today, we are building of a harmonious society, each enterprise should not only realize the profit maximization, but also to meet the individual...

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.

ISO 26000 – An Integrative Approach of Corporate Social Responsibility

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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.

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.

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...

The Impact of Corporate Social Responsibility Perception on The Job Satisfaction and Organizational Commitment

OpenAIRE

Mehmet Arcan TUZCU

2014-01-01

Corporate social responsibility activities influence the stakeholders in the first place, hence the employees, one of the vital stakeholders of the organizations. Social responsibility activities can have a direct effect on the job satisfaction and organizational commitment of employees. This paper investigates the employees’ perception on corporate social responsibility, and examines the effect of this perception on organizational commitment and job satisfaction. Hence, the individual factor...

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…

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...

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.

Corporate Social Responsibility Initiatives Addressing Social Exclusion in Bangladesh

Science.gov (United States)

2009-01-01

The private sector is often seen as a driver of exclusionary processes rather than a partner in improving the health and welfare of socially-excluded populations. However, private-sector initiatives and partnerships—collectively labelled corporate social responsibility (CSR) initiatives—may be able to positively impact social status, earning potential, and access to services and resources for socially-excluded populations. This paper presents case studies of CSR projects in Bangladesh that are designed to reduce social exclusion among marginalized populations and explores whether CSR initiatives can increase economic and social capabilities to reduce exclusion. The examples provide snapshots of projects that (a) increase job-skills and employment opportunities for women, disabled women, and rehabilitated drug-users and (b) provide healthcare services to female workers and their communities. The CSR case studies cover a limited number of people but characteristics and practices replicable and scaleable across different industries, countries, and populations are identified. Common success factors from the case studies form the basis for recommendations to design and implement more CSR initiatives targeting socially-excluded groups. The analysis found that CSR has potential for positive and lasting impact on developing countries, especifically on socially-excluded populations. However, there is a need for additional monitoring and critical evaluation. PMID:19761088

Corporate social responsibility initiatives addressing social exclusion in Bangladesh.

Science.gov (United States)

Werner, Wendy J

2009-08-01

The private sector is often seen as a driver of exclusionary processes rather than a partner in improving the health and welfare of socially-excluded populations. However, private-sector initiatives and partnerships- collectively labelled corporate social responsibility (CSR) initiatives-may be able to positively impact social status, earning potential, and access to services and resources for socially-excluded populations. This paper presents case studies of CSR projects in Bangladesh that are designed to reduce social exclusion among marginalized populations and explores whether CSR initiatives can increase economic and social capabilities to reduce exclusion. The examples provide snapshots of projects that (a) increase job-skills and employment opportunities for women, disabled women, and rehabilitated drug-users and (b) provide healthcare services to female workers and their communities. The CSR case studies cover a limited number of people but characteristics and practices replicable and scaleable across different industries, countries, and populations are identified. Common success factors from the case studies form the basis for recommendations to design and implement more CSR initiatives targeting socially-excluded groups. The analysis found that CSR has potential for positive and lasting impact on developing countries, especifically on socially-excluded populations. However, there is a need for additional monitoring and critical evaluation.

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

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

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

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...

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.…

Corporate social responsibility, governance and stakeholders: a bank in the upbeat of the crisis

NARCIS (Netherlands)

de Graaf, Frank Jan

2016-01-01

Purpose: Using the global financial crisis as a critical event and based on institutional theory and stakeholder theory, this paper aims to explore the relationship between corporate governance and corporate social responsibility (CSR). The question is how stakeholders can influence corporate

Analysis of the Ethical, Legal and Economic Domains of Corporate Social Responsibility: A Business Case

Directory of Open Access Journals (Sweden)

Diana Carolina Peláez Villada

2013-12-01

Full Text Available The tendency of organizations is to achieve positioning and legitimacy through strategies of corporate social responsibility (CSR. This article focuses on the analysis of CSR practices and it seeks, through a business case, to define a method to examine the benefits of its application in society and in organizations. From the proposal of Schwartz (2011 on the domains of corporate social responsibility, where the ethical, economic, and legal dimensions of philanthropic organizations converge, financial reports and social balances of a company, were studied, where we identified, financial, ethical, and tax variables which allowed us to establish the orientation and balance between social responsibility practices and corporate image.

Corporate social responsibility and public procurement: How supplying government affects managerial orientations

OpenAIRE

Snider, Keith F.; Halpern, Barton H.; Rendon, Rene G.; Kidalov, Max V.

2013-01-01

The article of record as published may be located at http://dx.doi.org/10.1016/j.pursup.2013.01.001 How does government drive the corporate social responsibility of firms that supply it with goods and services? This paper reviews relevant theory and practice to describe ways in which public procurement shapes corporate social responsibility, and it builds upon theory to develop testable propositions to describe these influences. Using the case of U.S. defense procurement, statisti...

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

OpenAIRE

Almuhajir Haris; Abdul Kadir Adys; Andi Luhur Prianto

2014-01-01

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) Implement...

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 ...

THE STAKEHOLDERS ABILITY TO INFLUENCE THE RELATIONSHIP BETWEEN COMPANIES FINANCIAL PERFORMANCE (CFP AND CORPORATE SOCIAL RESPONSIBILITY (CSR

Directory of Open Access Journals (Sweden)

LILIANA NICOLETA SIMIONESCU

2015-03-01

Full Text Available Many scholars, academicians and practitioners have intensively examined corporate social responsibility (CSR and corporate financial performance (CFP in the literature on CSR along the years. Mainstream of these studies suggested a positive relationship or negative, neutral as few others found and/or curvilinear relationships. Hence, this paper develops an understanding for a mediator instrument as regards the relationship between corporate social responsibility and corporate financial performance. The present paper proposes to provide a theoretical framework, which explains how and why, companies through their socially responsible activities leads to a certain company performance by promoting a potential mediator respectively stakeholder ability to influence (SIC. Companies with socially responsible activities accumulate satisfactory SAI stock enjoying an enhanced financial performance. As more the companies invest in CSR activities, the greater SAI stock became. Based on the literature reviewed, the present paper enriches the literature on CSR by proposing three variables that can be used to employ the framework at a company level. The variables are corporate social responsibility (CSR, stakeholder ability to influence (SAI and corporate financial performance (CFP.

Corporate Social Responsibility (CSR in India: A Review

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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.

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...

The Socially Engaged Corporation - Attitudes and Knowledge Related to Collaboration with Non-Governmental Organizations

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Karwacka Marta

2014-12-01

Full Text Available Collaboration between business and non-governmental organizations (NGOs is a relatively new phenomenon in the Polish market. It appears, however, that corporations recognized as socially responsible in Poland are starting to see greater benefits than before in collaboration with the third sector. More and more often, the collaboration involves an exchange of different resources and not merely sponsorship of specific events or social campaigns. The present study stresses the developmental aspect of the business-NGO collaboration. The collaboration by entities has been analyzed on the basis of recent literature dealing with sustainability management, Corporate Social Responsibility and business- NGO relations, and also on own research. The study discusses the conceptions of socially responsible corporations reaching new markets and customers on the basis of collaboration with NGOs.

The Role of Theory in Explaining Motivation for Corporate Social Disclosures: Voluntary Disclosures vs ‘Solicited’ Disclosures

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Sandra van der Laan

2009-12-01

Full Text Available Corporate social disclosures (CSD are primarily voluntary in nature and subsequently provide an area forresearch into motivational aspects of disclosures. The main focus of prior research has been whethercorporate social disclosures constitute a discharge of accountability or are part of a process of legitimation.Prior research, however, ignores the emergence of an alternate style of corporate social disclosure, the‘solicited’ disclosure. Increasingly companies are requested to report on their interactions with society invarious forms. Non-government organisations (NGOs, regulatory agencies, ethical or socially responsibleinvestment fund managers and other researchers are requesting social information from corporations. Thisshift from voluntary information provision to demanded information can be viewed as a natural consequenceof the increasing pressures on corporations to be ‘responsible’, particularly in light of intensified world wideattention on unethical corporate behaviour and corporate collapse. These contemporary variants of socialdisclosure are worthy of scrutiny when considering these ‘solicited’ disclosures potentially reduce acorporation’s power in defining the scope and nature of disclosures. Two theories, which are similar andderived from the broader political economy perspective, are commonly offered as explanations of motivationsfor social disclosures. Stakeholder theory offers an explanation of accountability to stakeholders. Legitimacytheory, on the other hand, suggests voluntary disclosures are part of a process of legitimation. This paperargues that these theoretical perspectives may provide greater insights into managerial motivation fordisclosure if they are linked more explicitly to the nature of corporate social disclosure under examination:voluntary or solicited.

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

Delivery of community information service as corporate social ...

African Journals Online (AJOL)

This necessitated the study, with a view to ascertaining if librarians in academic institutions, considering their location in rural areas, are involved in corporate social responsibility (CSR) by way of providing library and information services in communities? Using four federal tertiary institutions in Imo and Ebonyi states, South ...

ANALYSIS OF CORPORATE SOCIAL RESPONSIBILITY, DEFAULT RISK AND CONSERVATISM EFFECT TO EARNING MANAGEMENT WITH GOOD CORPORATE GOVERNANCE AS MODERATING VARIABLE IN MANUFACTURING COMPANY WHOSE SHARES INCORPORATED IN INDONESIA SHARIA STOCK INDEX

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Budi Gautama Siregar

2018-05-01

Full Text Available The purpose of this research is to examine and analyze Good Corporate Governance in moderating the relationship between Corporate Social Responsibility (as measured by economic, environmental and social, Default Risk (as measured by debt to equity ratio and debt to assets ratio and Conservatism (as measured by earning / stock return relation, accruals and net assets Earnings Management. The sample used is a manufacturing company during the period 2011- 2015. The total sample used is 170 samples. Sampling technique used is saturated sample method. The analytical model used in this research with Structural Equation Modeling. The results showed that Corporate Social Responsibility, as measured by the economy and environment, has a positive and significant effect on earning management, while Corporate Social Responsibility measured by social have negative and significant effect to earning management. Default risk, as measured by debt to equity ratio and debt to asset ratio, has positive and significant effect on Earnings Management. Also, conservatism measured by earning / stock return relation and accrual has adverse and insignificant effect on earning management. Good Corporate Governance moderates weakening the effect of Corporate Social Responsibility as measured by economic, environmental to Earnings Management. Meanwhile, the interaction of Corporate Social Responsibility proxy by social with good corporate governance has a positive and significant effect. Good Corporate Governance moderates weakening the effect of default risk measured by debt to equity ratio on Earnings Management, while the interaction between default risk measured by debt to asset ratio with good corporate governance has positive and insignificant effect, so GCG does not moderate the effect of default risk as measured by debt to asset ratio to Earnings Management. Another result was that good Corporate governance does not moderate Conservatism effect measured by Earning

Strategy and society: the link between competitive advantage and corporate social responsibility.

Science.gov (United States)

Porter, Michael E; Kramer, Mark R

2006-12-01

Governments, activists, and the media have become adept at holding companies to account for the social consequences of their actions. In response, corporate social responsibility has emerged as an inescapable priority for business leaders in every country. Frequently, though, CSR efforts are counterproductive, for two reasons. First, they pit business against society, when in reality the two are interdependent. Second, they pressure companies to think of corporate social responsibility in generic ways instead of in the way most appropriate to their individual strategies. The fact is, the prevailing approaches to CSR are so disconnected from strategy as to obscure many great opportunities for companies to benefit society. What a terrible waste. If corporations were to analyze their opportunities for social responsibility using the same frameworks that guide their core business choices, they would discover, as Whole Foods Market, Toyota, and Volvo have done, that CSR can be much more than a cost, a constraint, or a charitable deed--it can be a potent source of innovation and competitive advantage. In this article, Michael Porter and Mark Kramer propose a fundamentally new way to look at the relationship between business and society that does not treat corporate growth and social welfare as a zero-sum game. They introduce a framework that individual companies can use to identify the social consequences of their actions; to discover opportunities to benefit society and themselves by strengthening the competitive context in which they operate; to determine which CSR initiatives they should address; and to find the most effective ways of doing so. Perceiving social responsibility as an opportunity rather than as damage control or a PR campaign requires dramatically different thinking--a mind-set, the authors warn, that will become increasingly important to competitive success.

Corporate Social Responsibility v praxi českých a zahraničních firem

OpenAIRE

Kobelková, Lucie

2008-01-01

In the theoretical part of this thesis, the theory and development of corporate social responsibility are being described. There is a closer focus on three pillars of corporate social responsibility and on stakeholders who deal with this topic. Arguments for and against the implementation of corporate social responsibility are given, as well as methods of its measurement. In the next part, there is an analysis of current situation of this topic in the European Union and in the Czech Republic....

Corporate identity as a factor of corporate security

OpenAIRE

Perelygina, Elena

2011-01-01

Forming-up of the corporate identity is based on cognitive, affective and conative elements of corporate culture. The group as an entity choosing goals and values ensures a certain response to standards and values of corporate culture within the parameters of its social responsibility. Corporate security as security of community and cooperation acts as a form of organizational and ethical approach to developing socially responsible attitude of government and business.

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

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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.

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...

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

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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

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...

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

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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

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...

Financial Crisis and Corporate Social Responsible Mutual Fund Flows

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Sitikantha Parida

2018-01-01

Full Text Available 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 positive flows into the top and bottom CSR funds respectively were larger during the pre-financial crisis period (2003–2007. This trend, however, reversed during the financial crisis (2008–2009. Top CSR funds attracted about 8.7% more investments during the financial crisis compared to the pre-crisis period; whereas bottom CSR funds received about 9.8% less investment. This higher investment into the top CSR funds during the crisis seems to have disappeared during the post-crisis period (2009–2012. Additional analysis shows that the corporate social ratings of top CSR funds improved through the crisis, whereas it deteriorated for the bottom CSR funds. Our findings are consistent with the “flight to quality” phenomenon observed in financial markets during market crises, indicating that investors perceive top CSR fund investments as relatively safe or of higher quality and hence, invest more in them during financial crises.

Managing corporate identities of non-profit organisations in the social welfare sector

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Lida Holtzhausen

2013-03-01

Full Text Available Present-day South Africa is characterised by many societal and developmental issues, such as HIV awareness and prevention, child-headed households, environmental protection, poverty alleviation, violence and victim aid. However, it is widely acknowledged that government alone cannot address these issues effectively. The role of non-profit organisations (NPOs in addressing social and development issues is increasingly emphasised. NPOs work at grass-roots level and they can therefore, on the whole, identify societal vulnerabilities and risks earlier than the government sector. However, due to the economic recession, NPOs operate in a competitive environment where an increasing number of NPOs rely on a small number of donors and other resources. NPOs should therefore differentiate themselves from the competition in order to obtain public legitimacy and funding. Corporate identity management is important for NPOs to fulfil their role in social welfare and thus contribute to disaster risk reduction. The exploratory nature of this study dictates a qualitative research approach. Semi-structured interviews with management of five NPOs in the social welfare sector were conducted in order to provide an answer to the study’s research question: ‘To what extent do NPOs in the social welfare sector practise corporate identity management, in order to prevent and address social welfare risks?’ The research found that NPOs do not realise the full potential of managing their corporate identities. NPOs therefore do not take advantage of a strong and distinct corporate identity which would allow them to ensure their ability to assess, address, reduce and/or alleviate vulnerabilities and disaster risks.

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.

Corporate Identity as a Factor of Corporate Security

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Elena B. Perelygina

2011-01-01

Full Text Available Forming-upof the corporate identity is based on cognitive, affective and conative elements of corporate culture. The group as an entity choosing goals and values ensures a certain response to standards and values of corporate culture within the parameters of its social responsibility. Corporate security as security of community and cooperation acts as a form of organizational and ethical approach to developing socially responsible attitude of government and business.

Extended Performance Reporting: Evaluating Corporate Social Responsibility And Intellectual Capital Management

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James Guthrie

2007-06-01

Full Text Available Recent corporate scandals have resulted in heightened attention towards the shortcomings of traditional financial reporting frameworks. Concurrently, the rise of the corporate social responsibility imperative has led to criticisms that financial reports resent an incomplete account  of a firm‟s activities. In addition, growing acknowledgement of the importance of a firm‟s intangibles and intellectual capital has been associated with increased commentary about the need for extra disclosures if a more complete picture of the firm‟s value is to be provided to external stakeholders. This paper responds to these concerns by developing an extended performance reporting framework to the Australian Food and Beverage Industry, which is characterised by both corporate social responsibility and intellectual capital issues.  In relation to the latter, this framework presents a novel attempt to develop an industry-customised framework as called for by both industry bodies and researchers in the area.

Extended Performance Reporting: Evaluating Corporate Social Responsibility And Intellectual Capital Management

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James Guthrie

2007-06-01

Full Text Available Recent corporate scandals have resulted in heightened attention towards the shortcomings of traditional financial reporting frameworks. Concurrently, the rise of the corporate social responsibility imperative has led to criticisms that financial reports resent an incomplete account of a firm‟s activities. In addition, growing acknowledgement of the importance of a firm‟s intangibles and intellectual capital has been associated with increased commentary about the need for extra disclosures if a more complete picture of the firm‟s value is to be provided to external stakeholders. This paper responds to these concerns by developing an extended performance reporting framework to the Australian Food and Beverage Industry, which is characterised by both corporate social responsibility and intellectual capital issues. In relation to the latter, this framework presents a novel attempt to develop an industry-customised framework as called for by both industry bodies and researchers in the area.

Generating Global Brand Equity through Corporate Social Responsibility to Key Stakeholders

NARCIS (Netherlands)

Torres Lacomba, Anna; Atribo, Jo; Bijmolt, Tammo H.A.

2010-01-01

In this paper we argue that socially responsible policies have positive short-term and long-term impact on equity of global brands. We find that corporate social responsibility towards all stakeholders, whether primary (customers, shareholders, employees and suppliers) or secondary (community), have

SOCIAL RESPONSABILITY AND CORPORATE GOVERNANCE IN EVALUATING

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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

The General Perception of Corporate Social Responsibility (CSR): Does Countries, Income Groups, Legal Traditions,Education Level Influent the Perception?

OpenAIRE

Teo, Elaine Khai Lin

2008-01-01

With increasing awareness of corporate social responsibility (CSR), corporations are starting to include their corporate social responsibilities and performances into their annual report to publish their effort and make their commitment known to stakeholders (Wood, 1991). However, there is always a question on what the general perceptions on corporate social responsibilities, and how much companies should be held responsible for their activities. The objective of this dissertation is to inves...

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

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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.

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

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

IMPLEMENTASI MAQASHID SYARIAH DALAM CORPORATE SOCIAL RESPONSIBILITY DI PT BANK MUAMALAT INDONESIA

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Saiful Muchlis

2016-04-01

Full Text Available Abstrak: Implementasi Maqashid Syariah dalam Corporate Social Responsibility di PT. Bank Muamalat Indonesia. Penelitian ini bertujuan memahami implementasi konsep maqashid syariah atas Corporate Social Responsibility PT Bank Muamalat Indonesia. Melalui Focus Group Discussion (FGD dalam proses pengumpulan data, hasil penelitian menunjukkan bahwa konsep menjaga agama terletak pada kepatuhan terhadap syariah, yaitu kewajiban menggunakan jilbab bagi wanita. Konsep menjaga jiwa dipahami sebagai kewajiban mengeluarkan zakat 2,5% dari total penghasilan perbulan. Konsep menjaga akal dijalankan dengan mendirikan lembaga pendidikan bagi karyawan. Konsep menjaga keturunan diwujudkan dalam peningkatan kesejahteraan karyawan melalui Ittifaq muamalat yang mengatur semua jenis kebutuhan karyawan. Akhirnya, konsep menjaga harta menekankan pada kesejahteraan stakeholder dan nasabah. Abstract: Implementation of Maqashid Sharia in Corporate Social Responsibility in PT. Bank Muamalat Indonesia. This study aims to understand the implementation of the concept of maqashid sharia in the Corporate Social Responsibility of PT Bank Muamalat Indonesia. This study employed Focus Group Discussion (FGD in the data collection process. The results is that the concept of religion keeping lies in adherence to sharia, namely the obligation to wear veil for women. Soul keeping comprises the obligation of zakat issued at 2.5% out of income. Sense keeping is reflected by establishing educational institutions. Descendants keeping is conducted by improving the welfare of employees through Ittifaq Muamalat. Finally, asset keeping is established by placing the emphasis on the welfare of treasure stakeholders and customers.

Corporate Social Media Use Policy: Meeting Business and Ethical Responsibilities

OpenAIRE

Gotterbarn , Don

2012-01-01

Part 5: Section 4: Citizens’ Involvement, Citizens’ Rights and ICT; International audience; Rapidly developing social media technology has made obsolete many corporate computer use policies. New types of policies need to be developed which address the blurring of the distinction between corporate and personal computing. The gradual change in whose smart technology is used, and how it is used in the service of employers needs to be controlled to promote possible positive effects for the employ...

Corporate Social Responsibility as a tool to ensure sustainability and competitiveness of the monotowns

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Sechina Asya

2016-01-01

Full Text Available Learning the basics and trends of the development of corporate social responsibility is connected with the need to identify the reasons for its humanization and globalization in today’s business environment. Sustainability and competitiveness is one of the important characteristics of the company today. The characteristic of the Russian practice of corporate social responsibility highlights its features, levels and forms of development. Monotowns are a highly vulnerable category of Russian communities; they are in constant risk due to their specific characteristics and largely the underdeveloped economic base. The problems of monoprofile towns usually do not have simple solutions. They require a comprehensive approach and taking account of the existence and development of each monotown. The article deals with the concept of a monoprofile town, stages of formation and evolution of this phenomenon in the Russian economy. There is the problem of application of corporate social responsibility in the practice of Russian monotowns. There is the characteristic advantage of social responsibility in the monotowns. There is the influence of the organizations activities operating in a monotown on the quality of life of the population. There is the necessity of the use of corporate social responsibility in monotowns to enhance their sustainability and improve competitiveness.

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

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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.

Evaluating and integrating corporate social responsibility standards: Implications for CSR concepts

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Markus Stiglbauer

2012-03-01

Full Text Available Standards play a major role when concepts of corporate social responsibility (CSR ought to be implemented and corporate social performance (CSP ought to be assessed. Ethical reasoning and stakeholders’ expectations help to measure companies’ intentions to implement CSR standards and to measure their efficiency. With different standards of CSR (company standards, industry standards, multi-stakeholder standards and independent standards companies may implement we categorize and еvaluate those standards and give advice which opportunities but also threats may arise for companies when implementing such codes within firm-specific CSR concepts. We suggest a combination of different standards and replenish them with firm-specific codes of conduct.

Relevance of Financial Performance and Good Corporate Governance Determinant of Sustainaibility Corporate Social Responsibility Disclousure in Islamic Bank in Indonesia

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Fitriyah Fitriyah

2014-06-01

Full Text Available The purpose of the paper is to investigate role of the financial performance, ownership structure and number of syari'a supervisory board of Islamic banks in Indonesia on the sustainability of corporate social responsibilities (CSR disclosure. Ownership structure and number of syari'a supervisory board of Islamic banks as proxy of implementation good corporate governance (GCG. There are seven (7 fully fledge Islamic banks in Indonesia. This study uses logic regression to test empirically whether the CSR is highly influenced by the factors identified earlier. Evidence was found that size, ROA and leverage do not have significant role in corporate social responsibilities (CSR disclosure. Specifically, the results infer the fact that the CSR disclosures are significant and positively associated to bank size and ownership structure only. The result of the study has confirms the hypothesis that bank size and ROA has positive associated with CSR disclosure. This suggested that large and profitable banks have more resources to devote to social activities. Leverage negatively influences the disclosure of CSR. Thus, lowly leveraged banks will tend to make larger donations than highly leveraged banks. Ownership structure and number of syari'a supervisory board of Islamic banks have positive associated to CSR disclosure. These results also confirm the predictions that good corporate governance mechanism lead to the greater monitoring and thereby greater CSR disclosure.

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

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

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

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

Corporate social responsibility reporting: What boards of directors need to know

Directory of Open Access Journals (Sweden)

Barry Ackers

2014-11-01

Full Text Available To avoid future generations being burdened with the residual consequences of unsustainable corporate practices, corporate social responsibility (CSR programmes are being implemented to ameliorate the adverse impacts of corporate activity on the environment, society and the economy. Companies are responding by not only reporting on their financial performance, but also on their non-financial performance, making CSR reporting practices an important emerging mechanism for corporate governance. Recognising that CSR reporting is a relatively new voluntarily adopted intervention, for which the board of directors is ultimately accountable, this article accepts that CSR remains a relatively obscure concept with the associated responsibilities not being clearly understood. This article aims to provide insights into CSR reporting practices from a de facto mandatory reporting company perspective.

Communicative Dynamics and the Polyphony of Corporate Social Responsibility in the Network Society

DEFF Research Database (Denmark)

Castello, Itziar; Morsing, Mette; Schultz, Friederike

2013-01-01

This paper develops a media theoretical extension of the communicative view on corporate social responsibility by elaborating on the characteristics of network societies, arguing that new media increase the speed and connectivity, and lead to higher plurality and the potential polarization...... of reality constructions. We discuss the implications for corporate social responsibility of becoming more polyphonic and sketch the contours of “communicative legitimacy.” Finally, we present this special issue and develop some questions for future research....

CORPORATE SOCIAL RESPONSIBILITY IN ROMANIA

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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.

RANKING OF COMPANIES ACCORDING TO THE INDICATORS OF CORPORATE SOCIAL RESPONSIBILITY BASED ON SWARA AND ARAS METHODS

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Darjan Karabasevic

2016-05-01

Full Text Available Corporate sector and companies have recognized the importance of implementation of strategy of corporate social responsibility in order to increase the company's image and responsibility towards society and the communities where they operate. Multinational companies in their everyday activities and operations pay more attention to sustainable models of corporate social responsibility. The focus of this paper is to identify the indicators of corporate social responsibility and to rank companies according to the indicators. Proposed framework for evaluation and ranking is based on the SWARA and the ARAS methods. The usability and efficiency of the proposed framework is shown on an illustrative example.

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

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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.

Effectiveness of Corporate Social Media Activities to Increase Relational Outcomes

DEFF Research Database (Denmark)

Risius, Marten; Beck, Roman

2015-01-01

This study applies social media analytics to investigate the impact of different corporate social media activities on user word of mouth and attitudinal loyalty. We conduct a multilevel analysis of approximately 5 million tweets regarding the main Twitter accounts of 28 large global companies. We...... empirically identify different social media activities in terms of social media management strategies (using social media management tools or the web-frontend client), account types (broadcasting or receiving information), and communicative approaches (conversational or disseminative). We find positive...... effects of social media management tools, broadcasting accounts, and conversational communication on public perception....

Corporate social responsibility as an important factor of business success in Croatian companies

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Julia Perić

2018-01-01

Full Text Available Corporate social responsibility (CSR is becoming an increasingly important subject of public discussion because application of this concept does not only affect company’s business, but also the narrow and the wider community in which the company operates. The Republic of Croatia is an example of daily exposure of political and economic scandals, and the question arises to what extent the community and society are truly informed about the activities of many companies, and if there are written or unwritten laws and rules that seek to ensure adequate presence of morality in daily operations. The purpose of this study is to research the frequency of application of the concept of corporate social responsibility and code of ethics in companies (both public and private in the Republic of Croatia and their effect. The paper tries to answer two research questions: a how do Croatian companies perceive corporate social responsibility, and b is there a link between corporate social performance of the company and signing the Code of business ethics. The empirical part of the paper is based on an anonymous survey of 95 respondents employed in different companies. The following parameters were investigated: respondents’ sociodemographic characteristics, familiarity with the concept of CSR, application in companies, year of introduction in the company, areas of application, and the effect that the application of corporate social responsibility has on the company. Furthermore, the level of presence of the code of ethics, and its availability and success in preventing non-ethical behaviour in companies were examined. The application of CSR and ethical business practice in Croatia has been rising in the past decade, but in order for the implementation to be fully successful, detailed changes of educational, economic and political systems are necessary.

Ways to improve of corporate social responsibility in Ukrainian forestry

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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

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

MONITORING AND ASSESSING THE RESEARCH ON CORPORATE SOCIAL RESPONSIBILITY PUBLISHED IN ROMANIAN ECONOMIC JOURNALS

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Mariana-Cristina GĂNESCU

2013-11-01

Full Text Available The present paper aims to evaluate the interest of Romanian economic journals towards issues related to corporate social responsibility. The research began with drafting a list of Romanian economic journals, according to official classifications. We used content analysis to determine the characteristics of articles that address the issue of corporate social responsibility, based on the following criteria: number of articles whose titles include the term „corporate social responsibility”, ratio of pages devoted to CSR issues in the total number of pages, type of research, geographical area of research, authors’ affiliation, CSR issues being addressed. The research results helped create an indicator that measures the interest of Romanian economic journals towards issues related to CSR. According to the values of this indicator, we ranked the analysed publications.

Restoring stakeholders’ trust in multinationals’ tax planning practices with corporate social responsibility (CSR)

NARCIS (Netherlands)

Jallai, Ave-Geidi; Peeters, Bruno; Gribnau, Hans; Badisco, Jo

2017-01-01

This contribution discusses the tax planning behaviour of big corporations and investigates Corporate Social Responsibility (CSR) as a tool to battle the issue. It will be argued that certain legal tax planning strategies of multinationals are not acceptable to local communities and the public in

Sustainable Development and Corporate Social Responsibility: Linking Goals to Standards

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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.

Of Social Engineers & Corporate Espionage Agents

DEFF Research Database (Denmark)

Yeboah-Boateng, Ezer Osei

2013-01-01

enormous and catastrophic cyber-risks to SMEs, in view of their insider-ness, access privileges and knowledge of the systems as well as associated inherent vulnerabilities. Cyber-security functionaries and chief-level officers were surveyed on various metrics of insider attacks and incidents. The findings...... indicate that financial and ICT oriented SMEs are mostly targeted, and the impact range from loss of sensitive data, loss of corporate resources, loss of market share as well as loss of customer and investor confidence. Since most social engineers capitalize on the end-user vulnerabilities and their sense...

Corporate social responsibility in hotel industry

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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.

Competing sovereignties: Oil extraction, corporate social responsibility, and indigenous subjectivity in Ecuador

Science.gov (United States)

Billo, Emily Ruth

Corporate social responsibility (CSR) programs developed in recent years as the business response to social and environmental criticism of corporate operations, and are most debated in those societies where neoliberalism emerged most prominently, the United States and the United Kingdom. My dissertation expands these debates investigating the CSR programs of a Spanish-owned multinational oil company, Repsol-YPF operating in the Ecuadorian Amazon region. It explores CSR programs as institutions that can facilitate ongoing resource extraction, and particular technologies of rule that serve to discipline indigenous peoples at the point of extraction. I conducted an institutional ethnography to examine the social relationships produced through CSR programs, and contend that the relationships formed within CSR programs enable ongoing resource extraction. This dissertation argues that CSR programs produce entanglements between state, corporate and indigenous actors that lead to competing and conflicting spaces of governance in Ecuador. These entanglements reflect the Ecuadorian state's attempts to 'erase' indigenous difference in the name of securing wealth and membership in the nation-state. In turn, CSR programs can both contain indigenous mobilization and resistance in Ecuador, but also highlight indigenous difference and rights and access to resources, predicated on membership in the nation-state. To that end, the dissertation is attentive to the ambivalence and uncertainty of indigenous actors produced through engagement with corporate capital, and suggests that ambivalence can also be a productive space.

Measuring corporate social responsibility using composite indices: Mission impossible? The case of the electricity utility industry

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Juan Diego Paredes-Gazquez

2016-01-01

Full Text Available Corporate social responsibility is a multidimensional concept that is often measured using diverse indicators. Composite indices can aggregate these single indicators into one measurement. This article aims to identify the key challenges in constructing a composite index for measuring corporate social responsibility. The process is illustrated by the construction of a composite index for measuring social outcomes in the electricity utility industry. The sample consisted of seventy-four companies from twenty-three different countries, and one special administrative region operating in the industry in 2011. The findings show that (1 the unavailability of information about corporate social responsibility, (2 the particular characteristics of this information and (3 the weighting of indicators are the main obstacles when constructing the composite index. We highlight than an effective composite index should has a clear objective, a solid theoretical background and a robust structure. In a practical sense, it should be reconsidered how researchers use composite indexes to measure corporate social responsibility, as more transparency and stringency is needed when constructing these tools.

The Limits of Corporate Social Responsibility: Techniques of Neutralization, Stakeholder Management and Political CSR

OpenAIRE

Lee, Kelley; Fooks, Gary; Gilmore, Anna; Collin, Jeff; Holden, Chris

2012-01-01

: Since scholarly interest in corporate social responsibility (CSR) has primarily focused on the synergies between social and economic performance, our understanding of how (and the conditions under which) companies use CSR to produce policy outcomes that work against public welfare has remained comparatively under-developed. In particular, little is known about how corporate decision-makers privately reconcile the conflicts between public and private interests, even though this is likely to ...

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...

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...

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...

Cars, corporations, and commodities: Consequences for the social determinants of health

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Aldred Rachel

2008-02-01

Full Text Available Abstract Social epidemiologists have drawn attention to health inequalities as avoidable and inequitable, encouraging thinking beyond proximal risk factors to the causes of the causes. However, key debates remain unresolved including the contribution of material and psychosocial pathways to health inequalities. Tools to operationalise social factors have not developed in tandem with conceptual frameworks, and research has often remained focused on the disadvantaged rather than on forces shaping population health across the distribution. Using the example of transport, we argue that closer attention to social processes (capital accumulation and motorisation and social forms (commodity, corporation, and car offers a way forward. Corporations tied to the car, primarily oil and vehicle manufacturers, are central to the world economy. Key drivers in establishing this hegemony are the threat of violence from motor vehicles and the creation of distance through the restructuring of place. Transport matters for epidemiology because the growth of mass car ownership is environmentally unsustainable and affects population health through a myriad of pathways. Starting from social forms and processes, rather than their embodiment as individual health outcomes and inequalities, makes visible connections between road traffic injuries, obesity, climate change, underdevelopment of oil producing countries, and the huge opportunity cost of the car economy. Methodological implications include a movement-based understanding of how place affects health and a process-orientated integration of material and psychosocial explanations that, while materially based, contests assumptions of automatic benefits from economic growth. Finally, we identify car and oil corporations as anti-health forces and suggest collaboration with them creates conflicts of interest.

Corporate Social Responsibility an der Universitätsbibliothek Wien

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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.

Corporate Social Responsibility strategies adopted by Micro Finance Institutions: a case study

NARCIS (Netherlands)

Agbeko, D.; Blok, V.; Velde, van der Gerben; Omta, S.W.F.

2017-01-01

We hypothesize that, in order to improve their financial performance, Microfinance Institutions (MFI’s) should invest in social empowerment or Corporate Social Responsibility (CSR) programmes. CSR investments create opportunities to raise savings deposits and reduce default rates among debtors.

Employer Branding and Corporate Social Responsibility – a postmodern approach

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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.

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...

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...

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....

Corporate social responsibility: A pharmaceutical analysis

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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.

Corporate Social Responsibility Disclosure, Environmental Performance, and Tax Aggressiveness