WorldWideScience

Sample records for corporate social responsiblity

  1. Corporate Social Responsibility

    DEFF Research Database (Denmark)

    Kampf, Constance

    2007-01-01

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

  2. 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.

  3. Social responsibility of corporations

    Directory of Open Access Journals (Sweden)

    Babić Jovan

    2007-01-01

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

  4. 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...

  5. 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...

  6. Corporate social responsibility in Ukraine

    OpenAIRE

    Polyakova, E.

    2013-01-01

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

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

    OpenAIRE

    Kalstad, Marius Aas

    2007-01-01

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

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

    African Journals Online (AJOL)

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

  9. 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.

  10. Corporate Social Responsibility for Sustainability

    Directory of Open Access Journals (Sweden)

    Wojciech Przychodzeń

    2014-06-01

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

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

    Directory of Open Access Journals (Sweden)

    Jali Muhamad Nizam

    2017-01-01

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

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

    OpenAIRE

    Sun Mei; Nagata Katsuya; Onoda Hiroshi

    2011-01-01

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

  13. Iranian Corporations and Corporate Social Responsibility

    Directory of Open Access Journals (Sweden)

    Hadi Chapardar

    2011-10-01

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

  14. Examining the Relationship between Corporate Social ...

    African Journals Online (AJOL)

    Recently the concept of corporate social responsibility (CSR) is being ... recognize and instill CSR initiatives into their corporate culture and business ... Keywords: Corporate Social Responsibility, Financial Performance, ROA, ROE, and ROS.

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

    OpenAIRE

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

    2010-01-01

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

  16. 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.

  17. 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

  18. Corporate social responsibility of business

    Directory of Open Access Journals (Sweden)

    Bryantseva M.V.

    2017-08-01

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

  19. 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...

  20. 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

  1. 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…

  2. 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

  3. 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

  4. 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

  5. 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

  6. 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 ...

  7. 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.

  8. Corporate social responsibility and financial markets

    NARCIS (Netherlands)

    Dam, Lammertjan

    2008-01-01

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

  9. Organisational Social Capital through Corporate Social Performance

    Directory of Open Access Journals (Sweden)

    Adrian Henorel Niţu

    2014-01-01

    Full Text Available The purpose of this study is to identify the correlation between the corporate social responsibility performance and the Organisational Social Capital. Inductively, through grounded theory, this paper uses secondary data to develop a theoretical model which presents the relationship between the following concepts: business codes, stakeholders, Corporate Social Performance (CSP and Organisational Social Capital (OSC. This study brings together two main areas of research, namely: Organisational Social Capital and business ethics. This represents a gap in the literature, to which this research will address. Three propositions are put forward and discussed using secondary data collection methods. The findings suggest that there is a strong correlation between the characteristics which improve the quality of organisation-stakeholders relationship and the effectiveness of implementing business codes and, therefore, the increasing Corporate Social Performance. The proposed ethical framework has, at the same time, a similar effect by incrementing Organisational Social Capital, because it shares similar features with the relation between organisation-stakeholders, business codes and CSP.

  10. Organisational Social Capital through Corporate Social Performance

    Directory of Open Access Journals (Sweden)

    A.H. Niţu

    2014-06-01

    Full Text Available The purpose of this study is to identify the correlation between the corporate social responsibility performance and the Organisational Social Capital. Inductively, through grounded theory, this paper uses secondary data to develop a theoretical model which presents the relationship between the following concepts: business codes, stakeholders, Corporate Social Performance (CSP and Organisational Social Capital (OSC. This study brings together two main areas of research, namely: Organisational Social Capital and business ethics. This represents a gap in the literature, to which this research will address. Three propositions are put forward and discussed using secondary data collection methods. The findings suggest that there is a strong correlation between the characteristics which improve the quality of organisation-stakeholders relationship and the effectiveness of implementing business codes and, therefore, the increasing Corporate Social Performance. The proposed ethical framework has, at the same time, a similar effect by incrementing Organisational Social Capital, because it shares similar features with the relation between organisation-stakeholders, business codes and CSP.

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

    Directory of Open Access Journals (Sweden)

    Salmah Pattisahusiwa

    2017-06-01

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

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

    OpenAIRE

    Etty Murwaningsari

    2009-01-01

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

  13. Examining the Relationship between Corporate Social ...

    African Journals Online (AJOL)

    user

    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.

  14. 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.

  15. 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...

  16. 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.

  17. 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.

  18. 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.

  19. 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...

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

    Directory of Open Access Journals (Sweden)

    Etty Murwaningsari

    2009-01-01

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

  1. CORPORATE SOCIAL RESPONSIBILITY IN ROMANIA

    Directory of Open Access Journals (Sweden)

    Serbanica Daniel

    2008-05-01

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

  2. THE IMPACT OF CORPORATE SOCIAL RESPONSIBILITY ON CORPORATE VALUE

    Directory of Open Access Journals (Sweden)

    Diana DOBRESCU

    2013-12-01

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

  3. 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...

  4. 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.

  5. Corporate Social Responsibility in banking sector

    Directory of Open Access Journals (Sweden)

    Lucie Kvasničková Stanislavská

    2012-01-01

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

  6. 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.

  7. 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…

  8. 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

  9. 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 ...

  10. A Case Study in Corporate Social Responsibility

    Directory of Open Access Journals (Sweden)

    Sharon K. Kendrick

    2014-03-01

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

  11. 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 ...

  12. 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 ...

  13. 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 ...

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

    Directory of Open Access Journals (Sweden)

    Alena Kocmanová

    2011-01-01

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

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

    Science.gov (United States)

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

    2017-01-01

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

  16. 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.

  17. 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...

  18. 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,…

  19. 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 ...

  20. 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

  1. 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 ...

  2. 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 ...

  3. 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...

  4. 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...

  5. CORPORATE SOCIAL RESPONSIBILITY: OPTIONAL OR REGULATORY

    Directory of Open Access Journals (Sweden)

    MIHAELA IRINA IONESCU

    2012-05-01

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

  6. 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 ...

  7. 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.

  8. Corporate social responsibility audit: Theoretical aspects

    Directory of Open Access Journals (Sweden)

    Artem Koldovskyi

    2015-08-01

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

  9. 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

  10. CORPORATE SOCIAL RESPONSIBILITY VERSUS TAX AVOIDANCE PRACTICES

    Directory of Open Access Journals (Sweden)

    Stoian Ciprian-Dumitru

    2012-07-01

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

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

    OpenAIRE

    Amao, O

    2008-01-01

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

  12. 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...

  13. 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

  14. 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

  15. 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.

  16. 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...

  17. Imageries of Corporate Social Responsibility

    DEFF Research Database (Denmark)

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

    2013-01-01

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

  18. 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).

  19. The business case for corporate social responsibility

    Directory of Open Access Journals (Sweden)

    Vlastelica-Bakić Tamara

    2012-01-01

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

  20. 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

  1. 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

  2. Corporate Social Responsibility in China Apparel Industry

    OpenAIRE

    Zhao Linfei; Gu Qingliang

    2009-01-01

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

  3. 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...

  4. Corporate Social Responsibility: the Challenges and Constraints

    Directory of Open Access Journals (Sweden)

    Piasecki Ryszard

    2017-12-01

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

  5. CORPORATE SOCIAL RESPONSIBILITY AND ITS FINANCIAL PERFORMANCE

    Directory of Open Access Journals (Sweden)

    Raluca Miruna Zapciu

    2015-06-01

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

  6. Social Functions of Corporate Governance in Modern Russia

    Directory of Open Access Journals (Sweden)

    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.

  7. 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.

  8. Theoretical Foundations of Corporate Social Responsibility

    Directory of Open Access Journals (Sweden)

    K.

    2017-05-01

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

  9. 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

  10. 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...

  11. 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…

  12. Corporate Social Responsibility through Education and Sport.

    Directory of Open Access Journals (Sweden)

    Irina-Eugenia Iamandi

    2014-12-01

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

  13. 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...

  14. 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 ...

  15. 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

  16. 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 ...

  17. 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

  18. 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

  19. 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...

  20. 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...

  1. 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 ...

  2. 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)

  3. 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…

  4. 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.

  5. 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, ...

  6. Retro-Innovation and Corporate Social Responsibility

    Directory of Open Access Journals (Sweden)

    Loucanova Erika

    2015-11-01

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

  7. DRIVING CORPORATE SOCIAL RESPONSIBILITY (CSR ...

    African Journals Online (AJOL)

    henk

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

  8. Women on boards and corporate social responsibility

    Directory of Open Access Journals (Sweden)

    Francesca Gennari

    2016-02-01

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

  9. 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...

  10. 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...

  11. 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...

  12. Social innovation in the context of corporate social responsibility

    Directory of Open Access Journals (Sweden)

    María de Fátima León

    2012-10-01

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

  13. Social responsibility: a double corporative strategy?

    Directory of Open Access Journals (Sweden)

    Raquel da Silva Pereira

    2007-12-01

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

  14. 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.

  15. 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...

  16. Corporate Social Responsibility in Online Social Networks

    DEFF Research Database (Denmark)

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

    2014-01-01

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

  17. Corporate Social Entrepreneurship in India

    DEFF Research Database (Denmark)

    Agrawal, Anirudh; Sahasranamam, Sreevas

    2016-01-01

    institutional and socio-economical context. Practical implications – The developed model is useful for companies operating in complex environments in developing markets as it provides recommendations on how to strengthen social and public legitimacy and earn returns on their business investments. Moreover...

  18. Motives for corporate social responsibility

    NARCIS (Netherlands)

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

    2012-01-01

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

  19. 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...

  20. 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....

  1. CORPORATE SOCIAL RESPONSIBILITY AND COMPANIES’ REPUTATION

    Directory of Open Access Journals (Sweden)

    Patrizia GAZZOLA

    2014-06-01

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

  2. Ethics and Corporate Social Responsibility

    OpenAIRE

    Enrico Cavalieri

    2007-01-01

    The ethics we find in companies contains the same elements as the ethics in the socio-economic context in which they operate. The aspirations and ethical levels of companies operating in certain countries differ substantially from those of companies operating in other areas, where the defence of the environment, social welfare, human rights, cooperation, assistance are expected and offered to a lower degree, or are not requested or protected at all. The new globalised, networked economy, base...

  3. 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

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

    Directory of Open Access Journals (Sweden)

    Susy Caballero Jara

    2015-09-01

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

  5. 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.

  6. 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

  7. 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

  8. 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...

  9. 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...

  10. Corporate Social Responsibility in the Banking Sector

    OpenAIRE

    Csaba Lentner; Krisztina Szegedi; Tibor Tatay

    2015-01-01

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

  11. 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....

  12. 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...

  13. 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...

  14. 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.

  15. "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.

  16. "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.

  17. 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...

  18. 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...

  19. 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

  20. 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 ...

  1. 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...

  2. 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.

  3. 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...

  4. 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...

  5. SOCIAL RESPONSABILITY AND CORPORATE GOVERNANCE IN EVALUATING

    Directory of Open Access Journals (Sweden)

    MIRON VASILE-CRISTIAN-IOACHIM

    2015-10-01

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

  6. 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.

  7. 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)

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

    Directory of Open Access Journals (Sweden)

    Burcu EKER AKGÖZ

    2016-06-01

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

  9. 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....

  10. Substance misuse prevention as corporate social responsibility.

    Science.gov (United States)

    Radacsi, Gergely; Hardi, Peter

    2014-03-01

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

  11. Multimodal Aspects of Corporate Social Responsibility Communication

    Directory of Open Access Journals (Sweden)

    Carmen Daniela Maier

    2014-12-01

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

  12. 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...

  13. Corporate social responsibility in hotel industry

    Directory of Open Access Journals (Sweden)

    Maciej Abram

    2016-10-01

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

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

    Directory of Open Access Journals (Sweden)

    Alena Kocmanová

    2016-09-01

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

  15. 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...

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

    Energy Technology Data Exchange (ETDEWEB)

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

    2009-07-01

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

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

    Directory of Open Access Journals (Sweden)

    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.

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

    Directory of Open Access Journals (Sweden)

    Ismawati Haribowo

    2016-01-01

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

  19. Corporate social responsibility for nanotechnology oversight.

    Science.gov (United States)

    Kuzma, Jennifer; Kuzhabekova, Aliya

    2011-11-01

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

  20. 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

  1. 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...

  2. 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…

  3. 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...

  4. Corporate social responsibility: A pharmaceutical analysis

    Directory of Open Access Journals (Sweden)

    D. J. Theron

    2005-12-01

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

  5. 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...

  6. 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...

  7. 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

  8. Risk profiles and corporate social responsibility for socially disadvantaged groups

    Directory of Open Access Journals (Sweden)

    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

  9. Corporate Governance Effects on Social Responsibility Disclosures

    Directory of Open Access Journals (Sweden)

    António Dias

    2017-06-01

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

  10. 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...

  11. Earnings Management and Corporate Social Responsibility

    Directory of Open Access Journals (Sweden)

    Benjamin Uyagu

    2017-09-01

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

  12. What really drives corporate social responsibility?

    Directory of Open Access Journals (Sweden)

    Vesna Stojanovic-Aleksic

    2017-10-01

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

  13. Corporate Social Responsibility and UK Retailers

    Directory of Open Access Journals (Sweden)

    Peter Jones

    2007-12-01

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

  14. Determinant of The Corporate Social Responsibility Disclosure

    Directory of Open Access Journals (Sweden)

    Uun Sunarsih

    2017-07-01

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

  15. Corporate Social Responsibility and Labour Agency

    DEFF Research Database (Denmark)

    Lund-Thomsen, Peter; Coe, Neil M.

    2015-01-01

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

  16. Corporate Social Responsibility in the Water Sector

    DEFF Research Database (Denmark)

    Lauesen, Linne Marie

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

  17. The Communications of Corporate Social Responsability

    Directory of Open Access Journals (Sweden)

    Mihaela Bucur

    2011-06-01

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

  18. 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 ...

  19. 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 ...

  20. 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 ...

  1. 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 ...

  2. 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

  3. 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...

  4. 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...

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

    Directory of Open Access Journals (Sweden)

    Markus Stiglbauer

    2011-06-01

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

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

    Directory of Open Access Journals (Sweden)

    Jana Vicianová

    2011-01-01

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

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. 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...

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

    Directory of Open Access Journals (Sweden)

    Oscar Licandro

    2017-01-01

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

  13. Dakwah Corporate Social Responsibility di Indonesia

    Directory of Open Access Journals (Sweden)

    Ade Iwan Ridwanullah

    2017-06-01

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

  14. Enbridge Inc. 2004 corporate social responsibility report

    International Nuclear Information System (INIS)

    2004-01-01

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

  15. 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.

  16. 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.

  17. 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

  18. 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.

  19. 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.

  20. 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

  1. Corporate social responsibility and aboriginal relations

    International Nuclear Information System (INIS)

    McIntyre, J.; Cook, H.D.

    2002-01-01

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

  2. 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...

  3. 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...

  4. 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...

  5. 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

  6. 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 ...

  7. Ecological Modernization and Corporate Social Responsibility

    Directory of Open Access Journals (Sweden)

    Naira Tomiello

    2012-06-01

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

  8. The Chief Officer of Corporate Social Responsibility

    DEFF Research Database (Denmark)

    Strand, Robert

    2013-01-01

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

  9. 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

  10. 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

  11. 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.

  12. 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.

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

    Directory of Open Access Journals (Sweden)

    Jaja Suteja

    2017-12-01

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

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

    Directory of Open Access Journals (Sweden)

    Martyinenko Irina

    2016-02-01

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

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

    Directory of Open Access Journals (Sweden)

    Rusnah Muhamad

    2008-01-01

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

  16. 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

  17. 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...

  18. 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 ...

  19. 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...

  20. 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...

  1. 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...

  2. 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....

  3. 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...

  4. 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...

  5. 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.

  6. 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...

  7. 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 ...

  8. 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 ...

  9. Women on Boards and Corporate Social Responsibility

    Directory of Open Access Journals (Sweden)

    Eunjung Hyun

    2016-03-01

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

  10. Community Reaction to Corporate Social Responsibility ...

    African Journals Online (AJOL)

    Nneka Umera-Okeke

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

  11. 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

  12. 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

  13. 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.

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

    Directory of Open Access Journals (Sweden)

    Patricia Crifo

    2016-06-01

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

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

    Directory of Open Access Journals (Sweden)

    Cornelia DASCĂLU

    2011-12-01

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

  16. Penerapan Corporate Social Responsibility dengan Konsep Community Based Tourism

    OpenAIRE

    Linda Suriany

    2013-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Zhanna Sergeyevna Belyayeva

    2011-03-01

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

  18. 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...

  19. 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...

  20. 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.

  1. 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.

  2. 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...

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

    Directory of Open Access Journals (Sweden)

    J. S. Bilonog

    2015-04-01

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

  4. 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...

  5. Corporate Social Responsibility and Human Rights

    DEFF Research Database (Denmark)

    Buhmann, Karin

    2006-01-01

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

  6. 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

  7. 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...

  8. Responsabilidad social empresarial: gobernanza corporativa, empresa y ONG (Corporate social responsability: corporate governance, business and NGO

    Directory of Open Access Journals (Sweden)

    María Dolores Sánchez Fernández

    2012-06-01

    Full Text Available To carry out various activities related to corporate social responsibility corporations identify the different stakeholders of the organization, in which NGOs are found. The study carried out was to analyze what role charity organizations play and the role they should pursue in corporate governance as stakeholders of the organization. The organizations claim that they intervene as auditors of the codes of conduct developed by companies. There are forces that inhibit collaboration between companies and NGOs, but there are also strategies that coexist which the latter can adopt in order to achieve collaboration between the two. It becomes manifest that the third sector is not a synonym of NGOs, but that these organizations are a component of it. The benefit of public private partnerships for society and the power that companies obtain, especially multinationals, the evasion of responsibilities with regard to the preservation of human rights is raised in the debate. This work debates the role which NGOs acquire with reference to codes of conduct adopted by companies. Finally, given its relevance, the case of the Red Cross is studied. Las corporaciones para llevar a cabo las distintas actividades relacionadas con la responsabilidad social empresarial identifican las diferentes partes interesadas de la organización, dentro de las cuales se encuentran las ONG. En el estudio desarrollado nos planteamos analizar qué papel desempeñan y cuál deberían ejercer las ONG en la gobernanza corporativa. Existen fuerzas que inhiben la colaboración entre empresa y ONG, pero también coexisten estrategias que pueden adoptar estas últimas para lograr la colaboración entre ambas. Se pone de manifiesto que el tercer sector no es sinónimo de ONG, sino que estas organizaciones son un componente del mismo. Se plantea en el debate el beneficio de las alianzas público privadas para la sociedad y el poder que adquieren las empresas, especialmente en el caso de las

  9. 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.

  10. 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.

  11. 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.

  12. Entropy model of dissipative structure on corporate social responsibility

    Science.gov (United States)

    Li, Zuozhi; Jiang, Jie

    2017-06-01

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

  13. CORPORATE SOCIAL REPORTING AS APPENDIX TO FINANCIAL STATEMENT

    Directory of Open Access Journals (Sweden)

    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.

  14. 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.

  15. 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…

  16. 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 ...

  17. 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.

  18. 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

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

    Directory of Open Access Journals (Sweden)

    Ravochkin Nikita

    2017-01-01

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

  20. 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)

  1. 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.…

  2. 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

  3. 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

  4. 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.

  5. 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...

  6. 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...

  7. 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 ...

  8. 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.)

  9. 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...

  10. 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.)

  11. 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...

  12. 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...

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

    Directory of Open Access Journals (Sweden)

    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.

  14. 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....

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

    African Journals Online (AJOL)

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

  16. 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 ...

  17. 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...

  18. 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.

  19. 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.

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

    Directory of Open Access Journals (Sweden)

    Herciu Mihaela

    2016-04-01

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

  1. 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.

  2. Beyond the fence line: corporate social responsibility.

    Science.gov (United States)

    Harrison, Myron

    2004-02-01

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

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

    Directory of Open Access Journals (Sweden)

    Alang Wiyuda

    2017-03-01

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

  4. Social Networks and Corporate Information Security

    Directory of Open Access Journals (Sweden)

    Ekaterina Gennadievna Kondratova

    2013-06-01

    Full Text Available It is defined in the article social networks as a tool in the hands of cyber-criminals to compromise the organization’s data. The author focuses on a list of threats to information security caused by social networks usage, which should be considered in the set up of information security management system of the company.

  5. The Configuration of Corporate Social Responsibility

    DEFF Research Database (Denmark)

    Rostgaard, Tine

    The Danish National Institute of Social Research carries out a research program on the Open Labour Market, to be concluded in 2002. This research program is initiated by the Ministry of Social Affairs. One of the projects in the research program is International experiences and perspectives...

  6. Corporate Social Responsibility; Learnt rather than Imposed

    DEFF Research Database (Denmark)

    Justenlund, Anders; Rebelo, Sofia

    is setup and combined with a theoretical discussion of human learning, positive social change, and integrative learning within the hospitality organisation. This research recognisesthe importance of the individual's motives for exercising CSR at the lower levels of the organisation. The intention...... is to provide a perspective on the positive social processes that lower level employees (middle management/employees) undergo when working according to CSR-principles, based on social motives and behaviour, combined with an introduction to the learning intentions of low educated employees at lower...... organisational level. A hermeneutical paradigm is applied to the understanding of human (inter-) action in relation to understanding a phenomenon as CSR and motives for social change. It is suggested that the process of postive social change is divided into four phases, similar to The Human Learning Process...

  7. 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

  8. 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

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

    Science.gov (United States)

    Bear, Stephen E.

    2017-01-01

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

  10. 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

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

    Science.gov (United States)

    Didier, C.; Huet, R.

    2008-01-01

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

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

    Science.gov (United States)

    Deer, Shannon; Zarestky, Jill

    2017-01-01

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

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

    Science.gov (United States)

    Law, Marla S.

    2016-01-01

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

  14. 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

  15. 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

  16. 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

  17. 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

  18. 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...

  19. 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 ...

  20. 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 ...

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

    African Journals Online (AJOL)

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

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

    NARCIS (Netherlands)

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

    2007-01-01

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

  3. 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

  4. 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

  5. Corporate Social Responsibility an der Universitätsbibliothek Wien

    Directory of Open Access Journals (Sweden)

    Susanne Blumesberger

    2015-01-01

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

  6. 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,

  7. 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

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

    NARCIS (Netherlands)

    Scholtens, Bert; Kang, Feng-Ching

    2013-01-01

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

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

    African Journals Online (AJOL)

    RAYAN_

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

  10. Corporate social performance as a bottom of line for consumers

    NARCIS (Netherlands)

    Meijer, M.M.; Schuyt, T.N.M.

    2005-01-01

    This study replicates Paul, Zalka, Downes, Perry, and Friday's scale to measure U.S. consumer sensitivity to corporate social performance (CSP) in another sample-namely, that of Dutch consumers. In addition, theories on the effects of sociodemographic variables on environmental concern have been

  11. 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...

  12. 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

  13. An empirical analysis of a private company's corporate social ...

    African Journals Online (AJOL)

    Breweries (SAB), as part of their corporate social investment, runs the SAB ... development programme and to use the findings as a benchmark for subsequent comparative studies .... Judged by the information on the application form, the ..... taking into account the fact that South Africa has a relatively young population, with.

  14. 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

  15. 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.

  16. 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.

  17. Corporate Social Networking: Risks and Opportunities

    OpenAIRE

    Straumsheim, Jan Henrik Schou

    2011-01-01

    Social networks have seen an explosive growth over the last few years, with the most popular online services totaling over half a billion users. These networks have started permeating several aspects of our daily lives: for example by changing the ways we communicate with our friends and family, share media and organize events. Popular social networking websites like Facebook and Twitter now account for over half of the content shared on the web. Norwegian businesses are taking note, and are ...

  18. Business Ontology for Evaluating Corporate Social Responsibility

    OpenAIRE

    Ion Smeureanu; Andreea Dioşteanu; Camelia Delcea; Liviu Cotfas

    2011-01-01

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

  19. 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...

  20. CORPORATE SOCIAL RESPONSIBILITY IN ENGLISH FOOTBALL: HISTORY AND PRESENT

    OpenAIRE

    Vlad ROŞCA

    2011-01-01

    The purpose of this descriptive research is to present what kind of corporate social responsibility (CSR) activities English football clubs are implementing. The paper was designed by approaching the examples of the twenty clubs playing in the 2010-2011 season of the Premier League. A key finding is that football clubs are not only interested in the sporting outcome on the field, but they are also aware of their social status. An implication of this research would be to encourage academics to...

  1. 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...

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

    OpenAIRE

    Matondang, Anggey Wira

    2015-01-01

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

  3. 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...

  4. 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.

  5. 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.

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

    Directory of Open Access Journals (Sweden)

    I Gusti Ayu Purnamawati

    2017-04-01

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

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

    Science.gov (United States)

    Sugita, Minoru; Miyakawa, Michiko

    2016-01-01

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

  8. THE CORPORATE SOCIAL RESPONSIBILITY IN OLTENIA REGION

    Directory of Open Access Journals (Sweden)

    Adriana Schiopoiu BURLEA

    2008-01-01

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

  9. Do Peer Firms Affect Firm Corporate Social Responsibility?

    OpenAIRE

    Shenggang Yang; Heng Ye; Qi Zhu

    2017-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Mihaela-Alexandra TUDOR-IONESCU

    2009-01-01

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

  11. Emerging strategic corporate social responsibility partnership initiatives in agribusiness

    DEFF Research Database (Denmark)

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

    2012-01-01

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

  12. The impact of corporate social responsibility on brand loyalty

    Directory of Open Access Journals (Sweden)

    Belinda Dapi

    2015-09-01

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

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

    OpenAIRE

    ドボルー, フイリッブ; Philippe, Debroux

    2004-01-01

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

  14. Corporate Social Networking Platforms As Cognitive Factories

    NARCIS (Netherlands)

    Pereira, Lídia; Rasch, Miriam

    The day comes to an end. Tired of abiding to the rules of productivity you sit back, relax and prepare yourself for some hours of dolce fare niente on your social network of choice – you log into Facebook, Twitter, Instagram and are now ready to catch up with your friends, acquaintances, family et

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

    African Journals Online (AJOL)

    pc

    2018-03-05

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

  16. Corporate Social Networks Applied in the Classroom

    Directory of Open Access Journals (Sweden)

    Hugo de Juan-Jordán

    2016-10-01

    This study also tries to propose some guidelines and best practices obtained as a result of the experience of use and the adoption of social networks in class in order to improve the learning process and innovate in the methodology applied to education.

  17. 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.

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

    Directory of Open Access Journals (Sweden)

    Şafak GÜNDÜZ

    2018-04-01

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

  19. 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...

  20. Exploring the boundaries of corporate social responsibility and innovation

    DEFF Research Database (Denmark)

    Maier, Maximilian; Brem, Alexander; Kauke, Matthias

    2016-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Dahlia Sari

    2016-08-01

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

  2. 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...

  3. 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...

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

    Directory of Open Access Journals (Sweden)

    David Barbosa Ramírez

    2014-12-01

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

  5. 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...

  6. Corporate Social Responsibility: what role for law?

    DEFF Research Database (Denmark)

    Buhmann, Karin

    2006-01-01

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

  7. Corporate Social Responsibility: from Construct to Praxis.

    OpenAIRE

    Kusyk, Sophia Maria

    2008-01-01

    Aquesta tesi és organitzada en un compendi de tres articles, cada uns dels quals avança en el nostre coneixement sobre la responsabilitat social corporativa (RSC), des del constructe fins a la pràctica professional. Primerament, l'article 1, titulat "Construint La Torre de Babel: Una Aproximació Mitjançant Lògica Difusa" (escrit conjuntament amb el Dr. Josep Mª Lozano i F. Di Lorenzo), proposa i prova una aproximació epistemològica difusa per contestar a la pregunta: " Pot i hauria d'existir ...

  8. 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.

  9. Social Impact Management Plans: Innovation in corporate and public policy

    International Nuclear Information System (INIS)

    Franks, Daniel M.; Vanclay, Frank

    2013-01-01

    Social Impact Assessment (SIA) has traditionally been practiced as a predictive study for the regulatory approval of major projects, however, in recent years the drivers and domain of focus for SIA have shifted. This paper details the emergence of Social Impact Management Plans (SIMPs) and undertakes an analysis of innovations in corporate and public policy that have put in place ongoing processes – assessment, management and monitoring – to better identify the nature and scope of the social impacts that might occur during implementation and to proactively respond to change across the lifecycle of developments. Four leading practice examples are analyzed. The International Finance Corporation (IFC) Performance Standards require the preparation of Environmental and Social Management Plans for all projects financed by the IFC identified as having significant environmental and social risks. Anglo American, a major resources company, has introduced a Socio-Economic Assessment Toolbox, which requires mine sites to undertake regular assessments and link these assessments with their internal management systems, monitoring activities and a Social Management Plan. In South Africa, Social and Labour Plans are submitted with an application for a mining or production right. In Queensland, Australia, Social Impact Management Plans were developed as part of an Environmental Impact Statement, which included assessment of social impacts. Collectively these initiatives, and others, are a practical realization of theoretical conceptions of SIA that include management and monitoring as core components of SIA. The paper concludes with an analysis of the implications for the practice of impact assessment including a summary of key criteria for the design and implementation of effective SIMPs. -- Highlights: • Social impact management plans are effective strategies to manage social issues. • They are developed in partnership with regulatory agencies, investors and community.

  10. Social Impact Management Plans: Innovation in corporate and public policy

    Energy Technology Data Exchange (ETDEWEB)

    Franks, Daniel M., E-mail: d.franks@uq.edu.au [Centre for Social Responsibility in Mining, The University of Queensland, Sustainable Minerals Institute, St Lucia, Brisbane, Queensland 4072 (Australia); Vanclay, Frank, E-mail: frank.vanclay@rug.nl [Department of Cultural Geography, Faculty of Spatial Sciences, The University of Groningen, P.O. Box 800, 9700 AV Groningen (Netherlands)

    2013-11-15

    Social Impact Assessment (SIA) has traditionally been practiced as a predictive study for the regulatory approval of major projects, however, in recent years the drivers and domain of focus for SIA have shifted. This paper details the emergence of Social Impact Management Plans (SIMPs) and undertakes an analysis of innovations in corporate and public policy that have put in place ongoing processes – assessment, management and monitoring – to better identify the nature and scope of the social impacts that might occur during implementation and to proactively respond to change across the lifecycle of developments. Four leading practice examples are analyzed. The International Finance Corporation (IFC) Performance Standards require the preparation of Environmental and Social Management Plans for all projects financed by the IFC identified as having significant environmental and social risks. Anglo American, a major resources company, has introduced a Socio-Economic Assessment Toolbox, which requires mine sites to undertake regular assessments and link these assessments with their internal management systems, monitoring activities and a Social Management Plan. In South Africa, Social and Labour Plans are submitted with an application for a mining or production right. In Queensland, Australia, Social Impact Management Plans were developed as part of an Environmental Impact Statement, which included assessment of social impacts. Collectively these initiatives, and others, are a practical realization of theoretical conceptions of SIA that include management and monitoring as core components of SIA. The paper concludes with an analysis of the implications for the practice of impact assessment including a summary of key criteria for the design and implementation of effective SIMPs. -- Highlights: • Social impact management plans are effective strategies to manage social issues. • They are developed in partnership with regulatory agencies, investors and community.

  11. Corporate social responsibility report for 2008

    International Nuclear Information System (INIS)

    Kopriva, J.

    2009-01-01

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

  12. 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...

  13. 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

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

    Directory of Open Access Journals (Sweden)

    Radostina Bakardjieva

    2016-12-01

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

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

    Directory of Open Access Journals (Sweden)

    Neelmani Jaysawal

    2015-11-01

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

  16. 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..

  17. The natural environment as an area of Corporate Social Responsibility

    Directory of Open Access Journals (Sweden)

    Wolak-Tuzimek Anna

    2017-09-01

    Full Text Available Areas of Corporate Social Responsibility (CSR have been defined in ISO 26000. Guidelines of the International Standardisation Organisation distinguish seven areas: corporate governance, human rights, labour practices, natural environment, fair operating practices, consumer issues, social commitment and development of local communities. This article presents good practices implemented by enterprises in the individual areas, in particular, actions in the area of the natural environment. Two research hypotheses are posited concerning the rate of implementing good CSR practices and the number of actions in the natural environment area. National Responsible Business Forum research and a survey of a group of enterprises in the Mazovian region, conducted by the authors in 2014–2016, served to verify the hypotheses. The results imply that the number of good practices realised in CSR areas tends to grow. In addition, actions in the area of the natural environment rank third with regard to good practices implemented.

  18. 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...

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

    OpenAIRE

    Dumitru ZAIȚ; Angelica-Nicoleta ONEA; Ruxandra CIULU; Maria TĂTĂRUȘANU

    2013-01-01

    Business competition and pressure of European directives put Romanian company in a position to find answers to issues related to long-term survival and development. In this context we believe it is necessary to analyze some of the most important components that should be taken into consideration at the strategic level: national and organizational culture. The results indicate that corporate social responsibility is supported by learning and change-oriented organizational culture, but also by ...

  20. Pharmaceutical industry's corporate social responsibility towards HIV/AIDS.

    Science.gov (United States)

    Khanna, Arun Kumar

    2006-01-01

    The pharmaceutical industry has a corporate social responsibility (CSR) towards HIV/AIDS. Measures taken to increase awareness of HIV/AIDS, availability and accessibility of potent and patient-friendly FDCs / Kits for adults and children will go a long way in increasing awareness and acceptance of this disease and its therapy. This will improve adherence, lower resistance and facilitate better disease management. This article discusses some of the CSR initiatives and their scope.

  1. Corporate Social Responsibility Activities Of Business Organizations In Bulgaria

    OpenAIRE

    Kiril Dimitrov

    2010-01-01

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

  2. Motives for Corporate Social Responsibility in Chinese Food Companies

    OpenAIRE

    Dongyong Zhang; Qiaoyun Ma; Stephen Morse

    2018-01-01

    This paper explores the connection between corporate social responsibility (CSR) and food safety and how best to promote CSR in Chinese food companies by comparing two groups of food companies, one which had food safety incidents in the previous three years and one which had no food safety incidents during the same period. Managers of 498 food companies in 17 regions of China were surveyed. It was found that companies where the senior management gave higher levels of support and commitment to...

  3. Essays on corporate social responsibility in Germany and Spain

    OpenAIRE

    Zindler, Karin

    2012-01-01

    Since the mid 1990s, the momentum behind Corporate Social Responsibility (CSR) has increased. CSR has become an important issue at political, academic and business level. Already since the beginning of the last decade, commentators have suggested that CSR seems to differ between European countries and that said differences appear to be shaped by the country context. Nevertheless, in general, so far, only few empirical cross-country studies have been conducted. In addition, said studies focuse...

  4. Corporate social responsibility reporting: The case of Portuguese hospitals

    OpenAIRE

    Oliveira, Joana Nicolau

    2012-01-01

    A Work Project, presented as part of the requirements for the Award of a Masters Degree in Management from the NOVA – School of Business and Economics This research investigated Portuguese Hospitals’ Corporate Social Responsibility reporting practices, by analyzing Hospitals’ Annual Reports and websites. The main hospital stakeholders were presented and activities pertaining to each group included. Overall, it appears that there is a lack of strategic CSR reporting on both private and publ...

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

    International Nuclear Information System (INIS)

    2011-01-01

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

  6. Corporate social responsibility concept in the ice cream industry

    OpenAIRE

    Jílková, Andrea

    2015-01-01

    The bachelor thesis is focused on the corporate social responsibility concept in the ice cream industry and in Ben & Jerry's company. Ben & Jerry's ice cream is Vermont- based company and subsidiary of Unilever and produces high quality ice cream while striving to serve to greater good. Collected data about the company that were used in analyses of the internal environment and CSR environment revealed some unique techniques of how company Ben & Jerry's deals with CSR. These analyses were equa...

  7. Government Policies for Corporate Social Responsibility in Europe:

    DEFF Research Database (Denmark)

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

    2015-01-01

    This paper analyses policies of 22 European Union member governments, designed to encourage corporate social responsibility (CSR) between 2000 and 2011. It categorises these policies by their regulatory strength and identifies the range of issues to which CSR policies are directed. The paper argues...... that Northern European, Scandinavian and UK governments are reconstructing their respective institutional structures to embed CSR concerns more explicitly therein. It concludes that these government CSR initiatives are converging, particularly around their increased regulatory strength and the broadening...

  8. Relevance of Corporate Social Responsibility (CSR) for Latin American Entrepreneurs

    OpenAIRE

    Polte, Winfried (Prof. Dr.)

    2017-01-01

    These times are very troubled ones. Not only do wars and political unrest seem to prevail in different regions of the world, but, corruption and fraud have reached an incredible dimension, too. It seems that societies have, to a large extent, lost values in which they had formerly believed in. These issues may be the background why at the moment Corporate Social Responsibility (CSR) as a voluntary commitment is discussed in public that intensively. However, one gets the impression that this r...

  9. Model Komunikasi Corporate Social Responsibility (CSR) Bank Indonesia

    OpenAIRE

    Lestari, Puji

    2009-01-01

    The purpose of this research was found a model of communication between companies,Bank Indonesia (BI) and Small Medium Entreprises (SME) in Bantul, and communities. Thisresearch used subjective approach by qualitative data. The data collection was conducted usinginterview. Subjects of this research included occured SME who suffered the earthquake inManding, Bantul Regency. Another subject was Corporate Social Responsibility (CSR) teamfrom BI Yogyakarta. The data analysis was conducted qualita...

  10. Corporate social responsibility in regional and international entrepreneurship

    NARCIS (Netherlands)

    Fakhrutdinov, A. (Artyom)

    2016-01-01

    http://dx.doi.org/10.14261/postit/EF4989E2-2F5F-4E6B-B91D7CFEBE91755D In 2015 and 2016, Saxion University of Applied Sciences organized the 2nd and 3rd edition of the Regional Innovation and Entrepreneurship Conference (RIEC). This paper is debating the regional implications of Corporate Social

  11. TAMING TROJAN HORSES: IDENTIFYING AND MITIGATING CORPORATE SOCIAL RESPONSIBILITY RISKS

    OpenAIRE

    P. P. M. A. R. HEUGENS; N. A. DENTCHEV

    2007-01-01

    textabstractOrganizations are exposed to increasing pressures from their constituents to integrate corporate social responsibility (CSR) principles into their ongoing business practices. But accepting new and potentially open-ended commitments is not a harmless exercise, and companies may well expose themselves to serious risks when embracing such principles. To identify these risks, we conducted two naturalistic studies: one exploratory, the other corroborative. The results show that CSR ado...

  12. Corporate Social Responsibility Reporting: Differences among Selected EU Countries

    Directory of Open Access Journals (Sweden)

    Vukic Nikolina Markota

    2015-09-01

    Full Text Available Background: Greater transparency has become a relevant topic for companies around the world. Information and communication technologies revolution (ICT revolution has forced companies to become more transparent. With the intention of increasing companies’ transparency, the European Union (hereinafter: the EU has presented a new Accounting Directive 2013/34/EU which makes Corporate Social Reporting (hereinafter: CSR reporting mandatory for certain companies.

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

    OpenAIRE

    Blindheim, Bjørn-Tore

    2010-01-01

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

  14. Influence Of Corporate Social Responsibility On Hotel Demand

    OpenAIRE

    Claudia Sevilla-Sevilla; Maria Dolores Reina-Paz; Ainhoa Rodriguez-Oromendia

    2014-01-01

    The embrace of corporate social responsibility (CSR) by the Spanish hospitality industry is still in the early stages. Few hotel companies publish sustainability reports, although the number of tourism and distribution channel organizations (tour operators, online travel agencies, etc.) incorporating specific aspects of CSR is growing each year. In this paper, the authors analyze whether CSR has a direct effect on end-consumer demand in Spain, identifying those aspects that customers evaluate...

  15. Survey of corporate social responsibility practices in Nigerian manufacturing sector

    OpenAIRE

    Akinyomi, Oladele John

    2013-01-01

    Based on stakeholders’ theory, this study examined the practice of corporate social responsibility by manufacturing companies in Nigeria. It employed survey research design to study 15 randomly selected companies in the food and beverages sector. A total of 225 questionnaires were administered to collect data. Data analysis revealed that CSR is a familiar concept in the sector as most of the companies do engage in CSR activities regularly. The major areas of focus of the CSR activities includ...

  16. Corporate Social Responsibility Benchmarking in the Sporting Goods Industry

    OpenAIRE

    Åkesson, Taru

    2010-01-01

    The objective of this thesis was to benchmark the current status of Corporate Social Responsibility in the sporting goods industry for Amer Sports. The author was given a variety of questions and themes, which the commissioning company was interested in. The author focused on these questions in order to keep the study beneficial to Amer Sports. The companies chosen for the benchmarking were selected by the company with regard to their previous research. The research is beneficial and impo...

  17. Corporate Social Responsibility: A Case Study of Scandic Hotels

    OpenAIRE

    Heesbeen, Lars

    2014-01-01

    The aim of the thesis is to discover whether Scandic Hotels is perceived as a leader in Corporate Social Responsibility within the hospitality industry. First a definition of CSR is created and the boundaries of research are given. Next the thesis looks into competitive advantages; how are they created and what has Scandic Hotels done to create a competitive advantage regarding CSR? Next an analysis of Scandic Hotels brand is made, and what they have done in the past twenty years regarding CS...

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

    International Nuclear Information System (INIS)

    2013-01-01

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

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

    International Nuclear Information System (INIS)

    2013-01-01

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

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

    International Nuclear Information System (INIS)

    2013-01-01

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

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

    International Nuclear Information System (INIS)

    2013-01-01

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

  2. Implementasi Corporate Social Responsibility sebagai Keunggulan Kompetitif Perusahaan

    OpenAIRE

    Rahman, Arief

    2009-01-01

    This article presents the re-emergence of Corporate Social Responsibility (CSR) concept which nowadays become a positive trend in business world to use it as a source of sustainable competitive advantage. The concept has been re-emerging because of factors of globalisation, technology and media revolution, and terrorist attacks. This article also pre¬sents some parties which have capability to endorse business to implement CSR, such as gov¬ernment, community as well as business organizations,...

  3. Implementasi Corporate Social Responsibility Sebagai Keunggulan Kompetitif Perusahaan

    OpenAIRE

    Rahman, Arief

    2004-01-01

    This article presents the re-emergence of Corporate Social Responsibility (CSR) concept which nowadays become a positive trend in business world to use it as a source of sustainable competitive advantage. The concept has been re-emerging because of factors of globalisation, technology and media revolution, and terrorist attacks. This article also pre¬sents some parties which have capability to endorse business to implement CSR, such as gov¬ernment, community as well as business organizations,...

  4. Corporate social responsibility's discourse in lithuanian business press

    OpenAIRE

    Marčenkovas, Marius

    2014-01-01

    The object of this master work is corporate social responsibility's (CSR) discourse. The purpose of this work is to analyze how Lithuanian business press presents CSR topic. The main tasks to reach this purpose are: overview and compare CSR definitions; analyze media impact to CSR; analyze and summarize CSR discourse in Lithuanian business press. Literature analysis, synthesis and comparative methods were used to drawn conclusions. After the literature analysis of such scientists as Ph. Kotle...

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

    OpenAIRE

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

    2008-01-01

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

  6. Drivers of Corporate Social Responsibility (CSR) in Family Businesses

    OpenAIRE

    Mengel, Niklas

    2016-01-01

    This thesis analyzed the Drivers and Implementation Approaches of Corporate Social Responsibility (CSR) in Family Businesses. Qualitative Analysis based on Semi-Structured Interviews was conducted in the region of Southern Lower Saxony and later on quantified through category-based Content Analysis. The results suggest that Drivers of CSR can be divided into value-based and strategic, and Implementation Approaches into informal and formal. Family Businesses are more likely to be driven by val...

  7. HOW TO DEAL WITH CORPORATE SOCIAL RESPONSIBILITY RELATED TO EMPLOYEES

    OpenAIRE

    Stoian Ciprian-Dumitru

    2013-01-01

    The aim of the paper is to examine an area which was not thoroughly researched until present. We refer on how Corporate Social Responsibility (CSR) practices are nowadays reflecting its actions to employees / labor force. This paper represents a theoretical research related to the latest developments in this field. We had documented our paper based on actual references on this matter. In order to make correct assessments, this material seeks firstly to examine the level of understanding in re...

  8. Corporate social responsibility determinants: the relation with CSR disclosure

    OpenAIRE

    A. Pistoni; L. Songini

    2013-01-01

    This chapter intends to contribute to the debate on the determinants of corporate social responsibility (CSR) and their impact on performance measurement and communication systems. It aims at analyzing the relationship between the reasons why firms adopt CSR and the importance given to voluntary CSR disclosure. Two main categories of CSR determinants have been identified: the external ones, coming from the environment outside the firm, and the internal determinants, which are linked to som...

  9. 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...

  10. 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.

  11. CORPORATE SOCIAL NETWORKS IN EDUCATION: EXPERIENCE OF USE

    Directory of Open Access Journals (Sweden)

    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.

  12. 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.

  13. Financial Crisis and Corporate Social Responsible Mutual Fund Flows

    Directory of Open Access Journals (Sweden)

    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.

  14. Penerapan Corporate Social Responsibility dengan Konsep Community Based Tourism

    Directory of Open Access Journals (Sweden)

    Linda Suriany

    2013-12-01

    Full Text Available 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 tourism sector has challenge in human resources. In this case, business role in practice CSR is needed to help tourism sector. With CSR activities, the quality of local community will increase to participate in tourism activities. CSR activities include training that based on research. When the quality of local community increase, local community can practice the concept of community based tourism (CBT. In the future, Indonesia has a power to compete with other countries.

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

    Directory of Open Access Journals (Sweden)

    Ika Siti Rochmah

    2017-01-01

    Full Text Available This study aims to investigate whether theree has been a change in the level of corporate social responsibility (CSR disclosure and to examine whether corporate governance attributes influence CSR disclosure in corporate annual report of Indonesian public listed companies(PLCs. The annual reports of 115 PLC for two years (2011 and 2012 were analysed using content analysis. Multiple regression analysis was utilized to determine factors influencing CSR disclosure in annual reports. Consistent with expectations, the paired sample t-test showed that there was an increase (significant at the 1 percent level in the extent of CSR disclosure. The multiple regression analysis revealed that audit committee effectiveness and company’s size were positively associated with the extent of CSR disclosure (significant at 5 per cent level. The findings appear to suggest that The Indonesian Capital Market and Financial Institutions Supervisory Agency (Bapepam LK effforts in promoting CSR through the release of Regulation No X.K.6 in 2012 have had some positive impact on CSR disclosure in annual report. The results also suggest that the involvement of audit committee through its effectiveness in overseeing company’s financial reporting could lead to better concern in corporate social activities and hence disclosure in annual reports. This study however, has limitation that should be considered in interpreting the results. The regression model documented an R2 of 21.4 percent, which indicates that almost 80 percent of factors influencing CSR disclosure in Indonesian PLC have not been captured by the model. These other factors may perhaps be indentified in the next research.

  16. 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...

  17. Corporate Social (Ir)Responsibility in Media and Communication Industries

    OpenAIRE

    Sandoval, M.

    2013-01-01

    Microsoft is the most socially responsible company in the world, followed by Google on rank 2 and The Walt Disney Company on rank 3 – at least according to the perceptions of 47,000 people from 15 countries that participated in a survey conducted by the consultancy firm Reputation Institute. In this paper I take a critical look at Corporate Social Responsibility in media and communication industries. Within the debate on CSR media are often only discussed in regard to their role of raising aw...

  18. Assumptions of Corporate Social Responsibility as Competitiveness Factor

    Directory of Open Access Journals (Sweden)

    Zaneta Simanaviciene

    2017-09-01

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

  19. Government Policies for Corporate Social Responsibility in Europe

    DEFF Research Database (Denmark)

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

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

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

    OpenAIRE

    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 to the community and balance their impact on the environment. Why do they do that? There is a long tradition of moral considerations for commerce. In the early days of capitalism, the goal of the bus...

  1. 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…

  2. 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)

  3. 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)…

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

    Directory of Open Access Journals (Sweden)

    Murya Habbash

    2016-03-01

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

  5. An Integrated Model to Explain How Corporate Social Responsibility Affects Corporate Financial Performance

    Directory of Open Access Journals (Sweden)

    Chin-Shien Lin

    2015-06-01

    Full Text Available The effect of corporate social responsibility (CSR on financial performance has important implications for enterprises, communities, and countries, and the significance of this issue cannot be ignored. Therefore, this paper proposes an integrated model to explain the influence of CSR on financial performance with intellectual capital as a mediator and industry type as a moderator. Empirical results indicate that intellectual capital mediates the relationship between CSR and financial performance, and industry type moderates the direct influence of CSR on financial performance. Such results have critical implications for both academia and practice.

  6. 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

  7. Making Sense of Corporate Social Responsibility and Work.

    Science.gov (United States)

    Seivwright, Ami N; Unsworth, Kerrie L

    2016-01-01

    Employees can be a driving force behind organizational corporate social responsibility (CSR) efforts, yet the vast majority of literature has focused on firm-level understanding and implementation of CSR. Recent literature that explores the relationship between employees and CSR has not investigated how employees conceive of their role in CSR. We propose that in order to understand the factors that affect employee engagement in CSR, we must first understand how employees conceptualize the phenomenon of CSR and how that conceptualisation fits into their work. Our exploratory, inductive study interviews two cohorts of employees, one in a not for profit and the other in a corporate organization, revealing stark contrasts in how the different cohorts conceptualize and engage in CSR, particularly with regards to how CSR contributes to meaningfulness at work. Implications for organizations are discussed.

  8. Making sense of corporate social responsibility and work

    Directory of Open Access Journals (Sweden)

    Ami Nicole Seivwright

    2016-03-01

    Full Text Available Employees can be a driving force behind organisational corporate social responsibility (CSR efforts, yet the vast majority of literature has focused on firm-level understanding and implementation of CSR. Recent literature that explores the relationship between employees and CSR has not investigated how employees conceive of their role in CSR. We propose that in order to understand the factors that affect employee engagement in CSR, we must first understand how employees conceptualise the phenomenon of CSR and how that conceptualisation fits into their work. Our exploratory, inductive study interviews two cohorts of employees, one in a not for profit and the other in a corporate organisation, revealing stark contrasts in how the different cohorts conceptualise and engage in CSR, particularly with regards to how CSR contributes to meaningfulness at work. Implications for organisations are discussed.

  9. Making Sense of Corporate Social Responsibility and Work

    Science.gov (United States)

    Seivwright, Ami N.; Unsworth, Kerrie L.

    2016-01-01

    Employees can be a driving force behind organizational corporate social responsibility (CSR) efforts, yet the vast majority of literature has focused on firm-level understanding and implementation of CSR. Recent literature that explores the relationship between employees and CSR has not investigated how employees conceive of their role in CSR. We propose that in order to understand the factors that affect employee engagement in CSR, we must first understand how employees conceptualize the phenomenon of CSR and how that conceptualisation fits into their work. Our exploratory, inductive study interviews two cohorts of employees, one in a not for profit and the other in a corporate organization, revealing stark contrasts in how the different cohorts conceptualize and engage in CSR, particularly with regards to how CSR contributes to meaningfulness at work. Implications for organizations are discussed. PMID:27047439

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

    International Nuclear Information System (INIS)

    Flynn-English, Teresa

    1999-01-01

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

  11. Director ownership, outside directors and commitment to corporate social responsibility

    Directory of Open Access Journals (Sweden)

    Chen Ying

    2011-01-01

    Full Text Available This paper examines the effects of director ownership and the proportion of outside directors on firms’ commitment to corporate social responsibility (CSR. Using a sample of 453 Hong Kong listed companies for 2005, we find that there is a non-linear relationship between the level of director ownership and firms’ engagement in CSR behavior. Commitment to CSR first increases as the proportion of director ownership increases up to 50% and then decreases as that proportion of ownership grows higher. Further, the proportion of outside directors on the board exhibits a positive relationship with the level of CSR commitment. These results provide explanations for firms’ commitment to CSR from the corporate governance perspective.

  12. 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.

  13. Analisis Praktik Corporate Social Responsibility Perusahaan Furniture di Kabupaten Jepara

    Directory of Open Access Journals (Sweden)

    Aida Nahar

    2015-12-01

    Full Text Available Corporate social responsibility (CSR is a transparent business practices, which are based on ethical values, with particular attention to employees, communities and the environment, and designed to meet the wishes of the shareholders and the public in general. Effort to understand and analyze the practice of CSR in a company is interesting, considering the practice of CSR is not a uniform practice and its implementation is highly dependent on the unique characteristics inherent in the company. The purpose of this study is to investigate to find out the practice of Corporate Social Responsibility by furniture companies in Jepara. Data collection methods used in this study were interviews, direct observation, and analysis of company documents. Data were analyzed by triangulation and interpretation. From the research conducted it can be concluded that the comapany’s motivation in implementing CSR undertaken by the company from Jepara regency furniture is the company’s commitment and enhance the reputation of the company. While the practice of CSR that have been made furniture enterprises in Jepara regency consists of several fields, namely a. economy, including internal and external sectors. Internal sector is focused on training programs for employees. The external sector was focused on facilitating the community development patterns, community groups, and cooperatives. b. Social areas, including the provision of public facilities (infrastructure development, social welfare, education and sports. c. Environment areas, including sustainable water supply.

  14. 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.

  15. 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...

  16. 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.

  17. Corporate Social Responsibility and Ethics. Case Study: Vodafone Albania

    Directory of Open Access Journals (Sweden)

    Everest Haxhi

    2014-06-01

    Full Text Available There are many discussions about ethics beginning with a fair and fundamental question: “What is ethics all about?” It is the same as morality, or is kind of a soft law that imposes values but without enforcing them? What is the contribution of the society in imposing values and ethical standards, and how business is involved? Ethical standards are applied in business word, differing from social responsibilities that business has in the social environment where it operates. To better exemplify those concepts the researcher goes through one of the largest companies that offers wireless communications, Vodafone Albania; also one of the world’s largest mobile telecommunication operators. The bright side of social responsibilities is associated in some cases by regressive informal standards applied to all investors and new businesses in the country. The cost of informality is paid in full by the society diminishing the values of social responsibilities and ethical standards applied by business organizations. Even though, Vodafone has successfully implemented social responsiveness initiatives through cause promotions initiatives, corporate social marketing, cause related marketing, company philanthropy, community volunteering, and socially responsible business practices that support social causes to improve community well-being and protect the environment.

  18. The Corporate Social Responsibility of Family Businesses: An International Approach

    Directory of Open Access Journals (Sweden)

    Gérard Hirigoyen

    2014-07-01

    Full Text Available This study analyzes the links between listed family businesses and social responsibility. On the theoretical level, it establishes a relationship between socioemotional wealth, proactive stakeholder engagement, and the social responsibility of family businesses. On a practical level, our results (obtained from a sample of 363 companies show that family businesses do not differ from non-family businesses in many dimensions of social responsibility. Moreover, family businesses have statistically significant lower ratings for four sub-dimensions of “corporate governance”, namely “balance of power and effectiveness of the Board”, “audit and control mechanisms”, “engagement with shareholders and shareholder structure”, and “executive compensation”.

  19. Development of Investment Strategy Applying Corporate Social Responsibility

    Directory of Open Access Journals (Sweden)

    Jekaterina Kuzmina

    2017-12-01

    Full Text Available Purpose of the article: Due to globalization processes and technological development, companies are having more influence on global society than ever. Therefore, business misconduct causes enormous harm to stakeholders, whereas ethical behavior is becoming an important issue. The goal of the following study is to verify and measure a positive effect from investments in social activities on financial attractiveness of companies in the form of its stock portfolio value growth. Methodology/methods: In order to achieve the goal of the research, quantitative analysis is used by comparing performance of stock portfolio of companies having long-term investments in social activities with market index increment. The quantitative results are accompanied with the review of corporate social responsibility definition and some practical issues on governmental and corporation level. Scientific aim: The conducted research contributes both to the scientific discussion about development of appropriate investment strategy in companies applying CSR principles as well as to the discussion of related terminology used in the field. Findings: The research has shown that engagement in the CSR activities tends to have strong positive effect on companies’ financial results and investors’ financial performance. The research proves this fact by comparing value increment of CSR-portfolio (+35.99% gained from January 2015 to March 2017 with market index (+22.37% in the same period. Conclusions: Regardless the positive result achieved in the study the authors have determined several gaps in the research, which will be discussed in the further studies on the field.

  20. 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....

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

    International Nuclear Information System (INIS)

    2010-01-01

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

  2. Corporate Social Responsibility and Sustainability in Danish Public Procurement

    DEFF Research Database (Denmark)

    Andrecka, Marta

    2017-01-01

    understand the continuously developing concepts of SPP, as well as to identify the drivers and barriers that promote or hinder its further implementation. This article firstly deals with the relationship between the concepts of sustainability, Corporate Social Responsibility (CSR) and public procurement....... Secondly, as Denmark has been known as a pioneer in sustainable development, including implementation of it in public purchasing this article focuses on recent developments in the areas of CSR and sustainable public procurement in Denmark, and analyses relevant Danish Public Procurement Complaints Board...

  3. Corporate social marketing: message design to recruit program participants.

    Science.gov (United States)

    Black, David R; Blue, Carolyn L; Coster, Daniel C; Chrysler, Lisa M

    2002-01-01

    To identify variables for a corporate social marketing (SM) health message based on the 4 Ps of SM in order to recruit future participants to an existing national, commercial, self-administered weight-loss program. A systematically evaluated, author-developed, 310-response survey was administered to a random sample of 270 respondents. A previously established research plan was used to empirically identify the audience segments and the "marketing mix" appropriate for the total sample and each segment. Tangible product, pertaining to the unique program features, should be emphasized rather than positive core product and outcome expectation related to use of the program.

  4. Does Customer Loyalty Depend on Corporate Social Responsibility?

    Directory of Open Access Journals (Sweden)

    Stanisavljević Milena

    2017-03-01

    Full Text Available This paper presents the results of a study conducted to examine the dependence of customer loyalty on corporate social responsibility (CSR. CSR is a good opportunity for a company’s differentiation, but only if customers value the company’s efforts in this field. Loyalty is a primary goal of each company, but it is influenced by numerous factors. The goal of this paper was to examine if CSR influences customer loyalty as one possible factor. Based on the presented results, management recommendations are provided concerning business strategy, mission, and vision formulation, so companies can fulfill customers’ interests and gain their loyalty.

  5. CORPORATE SOCIAL RESPONSIBILITY AS AN EFFECTIVE ANTI-CRISIS TOOL

    Directory of Open Access Journals (Sweden)

    A.N. Garkavenko

    2009-09-01

    Full Text Available The article substantiates the significant role of CSR and its topicality under crisis circumstances. The authors devise the system of social and economic indices which demonstrate the positive impact of CSR measures. They consider two major aspects of CSR: corporate aspect and territorial aspect. The first one is oriented on employees and their families and points out the problems of accumulating human capital, and the second one is aimed uppermost at developing the quality of life (its level and conditions of the population on the relevant territory.

  6. Board Independence and Corporate Social Responsibility (CSR Reporting in Malaysia

    Directory of Open Access Journals (Sweden)

    Nurulyasmin Binti Ju Ahmad

    2017-06-01

    Full Text Available This study aims to examine the influence of board independence on corporate social responsibility (CSR reporting by publicly listed companies in Malaysia. Content analysis was used to determine the extent of CSR reporting. A reporting index consisting of 51 items was developed based on six themes: General, Community, Environment, Human Resources, Marketplace and Other. An Ordinary Least Square (OLS regression was used to examine the relationship between board independence and firm CSR reporting. The results indicate that the association between board independence and company CSR reporting is industry specific. Overall, the empirical evidence partially supports agency theory.

  7. 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

  8. Social capital, trust, and firm performance: the value of corporate social responsibility during the financial crisis

    OpenAIRE

    Lins, K V; Servaes, H; Tamayo, A

    2017-01-01

    During the 2008-2009 financial crisis, firms with high social capital, measured as corporate social responsibility (CSR) intensity, had stock returns that were four to seven percentage points higher than firms with low social capital. High-CSR firms also experienced higher profitability, growth, and sales per employee relative to low-CSR firms, and they raised more debt. This evidence suggests that the trust between the firm and both its stakeholders and investors, built through investments i...

  9. 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.

  10. 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...

  11. 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 ...

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

    Directory of Open Access Journals (Sweden)

    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.

  13. 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 ...

  14. 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...

  15. 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...

  16. 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.

  17. 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...

  18. Chemical Leasing business models and corporate social responsibility.

    Science.gov (United States)

    Moser, Frank; Jakl, Thomas; Joas, Reihard; Dondi, Francesco

    2014-11-01

    Chemical Leasing is a service-oriented business model that shifts the focus from increasing sales volume of chemicals towards a value-added approach. Recent pilot projects have shown the economic benefits of introducing Chemical Leasing business models in a broad range of sectors. A decade after its introduction, the promotion of Chemical Leasing is still predominantly done by the public sector and international organizations. We show in this paper that awareness-raising activities to disseminate information on this innovative business model mainly focus on the economic benefits. We argue that selling Chemical Leasing business models solely on the grounds of economic and ecological considerations falls short of branding it as a corporate social responsibility initiative, which, for this paper, is defined as a stakeholder-oriented concept that extends beyond the organization's boundaries and is driven by an ethical understanding of the organization's responsibility for the impact of its business activities. For the analysis of Chemical Leasing business models, we introduce two case studies from the water purification and metal degreasing fields, focusing on employees and local communities as two specific stakeholder groups of the company introducing Chemical Leasing. The paper seeks to demonstrate that Chemical Leasing business models can be branded as a corporate social responsibility initiative by outlining the vast potential of Chemical Leasing to improve occupational health and safety and to strengthen the ability of companies to protect the environment from the adverse effects of the chemicals they apply.

  19. The Impact of Corporate Social Responsibility Information Richness on Trust

    Directory of Open Access Journals (Sweden)

    Rafeah Mat Saat

    2014-06-01

    Full Text Available Corporate Social Responsibility (CSR is a concept that describes the relationship between company  and society. The way a company portrays corporate ethics and social initiatives can evoke strong positive reactions among consumers. The emergence of Internet creates a new communicating culture and gives an idea for a company to deliver their CSR message. Applying Media Richness Theory (MRT in CSR message is believed could facilitate trust among consumer. Thus, this study aims to examine the impact of different level of CSR information richness with consumers trust towards the company. This study divides trust into three components that are competence, benevolence and integrity. An experimental design consisting of different levels of CSR information is selected (rich CSR information, lean CSR information and no CSR information as a control condition. The finding shows that rich CSR information has impacted on competence and integrity but not on benevolence. Result from this study is believed can assist companies in setting up their CSR communicating strategy in engaging consumers’ trust.

  20. Corporate social responsibility and the future health care manager.

    Science.gov (United States)

    Collins, Sandra K

    2010-01-01

    The decisions and actions of health care managers are oftentimes heavily scrutinized by the public. Given the current economic climate, managers may feel intense pressure to produce higher results with fewer resources. This could inadvertently test their moral fortitude and their social consciousness. A study was conducted to determine what corporate social responsibility orientation and viewpoint future health care managers may hold. The results of the study indicate that future health care managers may hold patient care in high regard as opposed to profit maximization. However, the results of the study also show that future managers within the industry may continue to need rules, laws, regulations, and legal sanctions to guide their actions and behavior.

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

    International Nuclear Information System (INIS)

    Vintro, Carla; Comajuncosa, Josep

    2010-01-01

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

  2. Role of Corporate Social Responsibility Practices in Saudi Universities

    Directory of Open Access Journals (Sweden)

    Bandar Khalaf Alharthey

    2016-02-01

    Full Text Available Nowadays, many researchers focus on the relocation of the government in the transformation of The purpose of this study is to examine the role of Corporate Social Responsibility (CSR practices in higher education of Saudi Arabia. The growing importance of CSR has made it necessary for every university to use international benchmarks as standard to devise their CSR practices accordingly. This realization has shifted focus of CSR practices of Saudi universities towards every dimension of CSR. The study collected secondary data through 120 advertisements published from 2012 to 2015 and found out that CSR practices of universities of Saudi Arabia remain focused on social dimension of CSR because Saudi culture and religion had profound impact on business laws and eventually on CSR practices.

  3. Sharing our energies. Corporate social responsibility report 2005

    International Nuclear Information System (INIS)

    2006-05-01

    Total is a multinational energy company, the fourth largest publicly-traded integrated oil and gas company in the world. Total worldwide operations are conducted through three business segments: Upstream includes oil and gas Exploration and Production, Gas and Power and other energy sources. Downstream covers Trading and Shipping,Refining and the Marketing of TOTAL and Elf brand petroleum products, automotive and other fuels, and specialties such as LPG, aviation fuel and lubricants, through both the retail network and other outlets worldwide. Chemicals comprises various activities including Base chemicals (Petrochemicals and Fertilizers) and Specialties for industry and the consumer market. This corporate social responsibility report presents the Group activity for the year 2005 in the following domains: the business principles, the environment safety and health, the social responsibility and the local development, the future of energy (fossil fuels, renewable energies and towards energy vectors). (A.L.B.)

  4. Industrial Clusters and Corporate Social Responsibility in Developing Countries

    DEFF Research Database (Denmark)

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

    2016-01-01

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

  5. 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

  6. 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.

  7. CORPORATE SOCIAL RESPONSIBILITY: COMMUNICATING IN PUBLIC SECTOR ORGANIZATIONS

    Directory of Open Access Journals (Sweden)

    Йолита Ричардовна Вайнхардт

    2014-04-01

    Full Text Available Objective: to examine the details of declared activities of social responsibility in the public sector. To achieve the objective the following tasks are formulated: (1 to review the CSR research carried out inLithuania; (2 to analyse the communicative actions of public sector organizations concerning socially responsible activities. Method of work: the article is written using the methods of content analysis, analogy and reflection.  Results: Corporate social responsibility (CSR activities focused on external interest groups and their representation are analysed in the article. The survey covers state capital enterprises or enterprises, in which a larger part of the portfolio of shares is owned by the public sector, and educational organizations, the founder of which is the state. The research of CSR carried out in Lithuania in recent years is overviewed and analysis of the way the public sector organizations, which belong to United Nations Global Compact (hereafter GC network communicate their socially responsible activities is provided. It has been found that the membership of the majority of public sector organizations in the GC is rather formal, and insufficient attention is given for communicating socially responsible activities in information carriers, most easily accessible to the user.  Application of results: management in the public sector.DOI: http://dx.doi.org/10.12731/2218-7405-2013-10-32

  8. The Effect of Corporate Social Responsibility Disclosure on the Cost of Equity of Firms and the Moderating Role of Ownership

    NARCIS (Netherlands)

    Kabir, Rezaul; Thái Minh, H¿nh

    2017-01-01

    The empirical relationship between corporate social responsibility (CSR) disclosure and the cost of equity is conflicting. Various corporate governance mechanisms may moderate this relationship. However, the moderating effect of foreign ownership - a key corporate governance mechanism in many

  9. The effect of corporate social responsibility on consumer satisfaction and perceived value: the case of the automobile industry sector in Portugal

    NARCIS (Netherlands)

    Loureiro, S.M.C.; Dias-Sardinha, I.M.; Reijnders, L.

    2012-01-01

    Previous research has suggested that a good record of corporate social responsibility (CSR) or corporate social performance (CSP) positively influences corporate financial performance (CFP) by lowering costs and increasing productivity. Corporate financial performance might also be impacted by the

  10. Corporate social responsibility as a challenge for Czech companies

    Directory of Open Access Journals (Sweden)

    Sylvie Gurská

    2012-01-01

    Full Text Available The term „Corporate social responsibility“ is an umbrella term embracing theories and practises relating to how business manages its relationship with society. In the last decades the development of companies responsible behaviour has been influenced by several facts. One of them is the existence of multinational enterprises. They have an elaborated firm strategy, a value system and bring the CSR concept in partial divisions. CSR enterprises also take the advantage of differentiation from the competitors and want to be successful on unified markets. Generally there is an effort to improve unfavourable situation in the environment and the society (global warming, corruption, insufficient community support, bad working conditions. The corporate responsibility has been supported by many foundation projects in the Czech Republic, e.g. two month’s employment support campaign “JSOU ZDRAVÍ?” for disabled people (NFOZP created by the foundation Nadační fond. Czech firms have a possibility to use several portals like educating portal Boussole CSR, its aim is to approximate the responsible business mostly to small and medium sized enterprises. Currently there exist many publications regarding this topic and the companies have a big chance to get into customers’ awareness as a corporate responsible firm, like the attendance at national/international competitions. However, the firms are using other possibilities too. They participate on project creation (e.g. „Stáže manažerů bez bariér“, they establish a fair-trade stand directly in their companies or try to add an value to their business (cleaning company with a respect to the environment.

  11. Certification of Corporate Social Responsibility in the Czech Republic

    Directory of Open Access Journals (Sweden)

    Eva Abramuszkinová Pavlíková

    2013-01-01

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

  12. Reputation of multinational companies: Corporate social responsibility and internationalization

    Directory of Open Access Journals (Sweden)

    Javier Aguilera-Caracuel

    2017-10-01

    Full Text Available Purpose - The purpose of this paper is to use stakeholder theory as the theoretical reference framework to study the influence of internationalization (geographic international diversification and social performance on multinational companies’ (MNCs reputation. Design/methodology/approach - The authors confirm the research hypotheses using a sample of 113 US MNCs in the chemical, energy and industrial machinery sectors during the period 2005-2010. Findings - This study contributes to the literature in three ways. First, it incorporates literature on internationalization to study the possible connection between geographic international diversification and social performance in MNCs. Second, it sheds light on the debate between corporate social responsibility (CSR and the reputation of MNCs in a very diverse transnational context in which MNCs must meet the needs of stakeholders at both local and global levels. Third, it incorporates the mediating role of social performance in the relationship between geographic international diversification and the firm’s reputation. Originality/value - Prior studies have hardly analyzed this relationship, which becomes especially relevant for MNCs, since their implementation of advanced CSR practices in the different markets in which they operate will gain them a good reputation, not only in specific local contexts but also globally, benefitting the organization as a whole and enabling it to gain internal consistency (improvement in internal efficiency, transparency and legitimacy.

  13. Corporate Social Reporting: a Comprehensive Picture of Indonesian Mining Companies

    Directory of Open Access Journals (Sweden)

    Rosinta Ria Panggabean

    2014-09-01

    Full Text Available Recently, stakeholders demand that CSR reporting of a company provides social and environmental information as well as the financial information reported in financial statement. This research questioned whether CSR reporting of Indonesian mining companies may be regarded as a mechanism which social and environmental accountability are discharged. The purpose of this research is to provide a content analysis framework and information on the comprehensiveness of Corporate Social Responsibility (CSR reporting of Indonesian mining companies. The methodology used is content analysis method by a framework derived from GRI G3.1 Guidelines. Comprehensive reporting contains three types of information for each disclosed CSR item: (i vision and goals, (ii management approach, and (iii performance indicator. The framework was used to assess the comprehensiveness of CSR report by analyzing the 2012 financial reports and annual reports of Indonesian listed mining companies. The content analysis of CSR reporting of the listed mining companies in Indonesia shows a low level of comprehensive reporting. This finding agrees those of prior studies on the completeness of CSR reporting and adds to the debate regarding whether CSR reporting of Indonesian mining companies can be considered a mechanism for discharging social and environmental accountability.

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

    DEFF Research Database (Denmark)

    Haleem, Fazli; Farooq, Sami; Boer, Harry

    2014-01-01

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

  15. Reconceiving corporate social responsibility for business and educational outcomes

    Directory of Open Access Journals (Sweden)

    Mark Anthony Camilleri

    2016-12-01

    Full Text Available There are win win opportunities for big businesses and policy-makers as they nurture human capital with the right knowledge, skills and competences. A thorough literature review suggests that there is a rationale for corporations to collaborate with national governments and other stakeholders in the provision of education and training. In addition, this paper presents qualitative case studies of numerous exemplary firms that have distinguished themselves for their responsible behaviours, particularly towards their human resources and prospective employees. The findings indicate that there is scope for businesses to engage in corporate social responsibility (CSR initiatives through the provision of educational programmes and continuous professional training and development of workers. Very often, these businesses’ underlying objective is to improve their employees’ competences, whilst minimising the skill gaps and mismatches in the labour market. In conclusion, this inquiry posits that CSR and stakeholder engagement could boost the employees’ morale and job satisfaction, which may in turn lead to lower staff turnover rates and greater productivity levels in workplace environments. It implies that there is potential for the organisational cultures and their business ethos to become more attuned with the governments’ educational policies; in order to better respond to the diverse needs of today’s learners and tomorrow’s human resources.

  16. Determinants of Corporate Social Responsibility in Japanese Companies

    Directory of Open Access Journals (Sweden)

    Magdalena Krukowska

    2014-12-01

    Full Text Available Purpose: The aim of this study was to analyze the factors that determine the Japanese approach to corporate social responsibility (CSR to facilitate future empirical research in the Polish conditions. Methodology: To conduct the research, the available literature concerning CSR, managerial behaviour and stakeholder relations in Japan was studied. The research was conducted onsite in Japan after consultation with local experts, both Japanese and foreigners, specialized in Japanese management and the economy. Findings: The Japanese approach to CSR is strongly determined by their religious, philosophical, cultural, historical, economic and legal factors. It is proof of the concept of CSR contextuality, which provokes questions about the nature of the business relations of Japanese companies with their foreign counterparts and their style of management while investing abroad. Research limitations: The methodology was only supposed to gain a general view of the factors infl uencing CSR in Japan. Studying more detailed issues with the use of empirical data was complicated because of the short time available for the research (6 weeks and the relatively low level of transparency of the Japanese companies. Value: The study helped in understanding managerial decisions and Japanese business behaviour in the context of corporate responsibility and the ethics of its everyday operations. It was the fi rst research thoroughly analyzing many of the determinants of CSR in Japan, which may be valuable for any counterparts cooperating with the Japanese companies and foreign researchers analyzing Japanese management systems.

  17. Corporate social responsibility as a part of corporate public relations in Serbia

    Directory of Open Access Journals (Sweden)

    Vuković Andrea

    2016-01-01

    Full Text Available Besides the media, the web presentations of the companies are one of the possible and widely applied means for communication of corporate social responsibility (CSR. For efficient CSR communication, good planning of the massages that will be presented to the public is of particular importance. It is additionally emphasized in the countries in the transition period where the social environment is burdened with numerous problems that result in pre­formed public mistrust towards companies. The extent and the results of public cognition of the company and creation of its identity and image are highly dependent from content of the web presentation but also of the manner of presentation and positioning of specific contents. Application of adequate slogans, can also highly contribute to the visibility of specific information. In order to review the way in which companies in Serbia present their CSR motives and activities, the web pages of leading companies in Serbia from the agro-business, public and financial sectors were analyzed and the practice of presentation of CSR to the public was reviewed. The similarities and differences in approach to CSR communication among analyzed sectors are outlined in the research results.

  18. The relationship between Corporate Social Responsibility and Corporate Financial Performance in developing countries. Case of Egypt

    Directory of Open Access Journals (Sweden)

    Adham Genedy

    2017-07-01

    Full Text Available This study explores and tests the relationship between corporate social responsibility (CSR and corporate financial performance (CFP in developing countries, focusing mainly to examine the financial aspects of high vs low-ranked firms in the CSR Index in Egypt for eight consecutive years (excluding 2011 because of its special situation due to instability caused by the revolution. Moreover, this study empirically examines different financial ratios for 18 firms listed in Egyp-tian Stock Exchange EGX 30 for eight years, 2007 – 2015. Using the Standard and Poor’s index (S&P/EGX ESG Index to measure the CSR, and using accounting based measures (from Egypt for information Dissemination (EGID database and the Cairo and Alexandria Stock Exchange Disclosure book. This study’s purpose is to find the suitable measures of the CFP along with CSR, as well as, the relationship between them, to conclude whether CSR is beneficial for compa-nies or not. The main question here is: What is the type and significance of the relationship be-tween CSR and the CFP in Egypt? the ANOVA analysis was chosen and used on both compa-ny’s CSR and CFP variables, also constructed a Pearson Correlation between CSR and CFP va-riables and examined the multiple regression model to discriminate between the CFP of high and low-ranked firms in the CSR Index and recognize the type and significance of the relationship be-tween CSR and CFP. The results show that CSR has a positive significant relation with the CFP. The paper has implications for enhancing the understanding of performance management by understanding the relationship between CSR and CFP.

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

    Directory of Open Access Journals (Sweden)

    Devinso Jiménez Sierra

    2016-11-01

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

  20. 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...

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

    Directory of Open Access Journals (Sweden)

    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.

  2. 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.

  3. Promoting Corporate Social Responsibility in Logistics throughout Horizontal Cooperation

    Directory of Open Access Journals (Sweden)

    Angel A. Juan

    2014-03-01

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

  4. Corporate social responsibility in marine plastic debris governance.

    Science.gov (United States)

    Landon-Lane, Micah

    2018-02-01

    This paper explores the governance characteristics of marine plastic debris, some of the factors underpinning its severity, and examines the possibility of harnessing corporate social responsibility (CSR) to manage plastic use within the contextual attitudes of a contemporary global society. It argues that international and domestic law alone are insufficient to resolve the "wicked problem" of marine plastic debris, and investigates the potential of the private sector, through the philosophy of CSR, to assist in reducing the amount and impacts of marine plastic debris. To illustrate how CSR could minimise marine plastic pollution, an industry-targeted code of conduct was developed. Applying CSR would be most effective if implemented in conjunction with facilitating governance frameworks, such as supportive governmental regulation and non-governmental partnerships. This study maintains that management policies must be inclusive of all stakeholders if they are to match the scale and severity of the marine plastic debris issue. Copyright © 2017 Elsevier Ltd. All rights reserved.

  5. Komunikasi Corporate Social Responsibility untuk Pemberdayaan Peternak Sapi Perah

    Directory of Open Access Journals (Sweden)

    Natalina Nilamsari

    2017-05-01

    Full Text Available Corporate Social Responsibility (CSR practices performed by companies in Indonesia have not shown significant results in term of community empowerment. This study aims to analyze the influence of effectiveness of CSR communication factors conducted by Dairy Processing Industry on dairy farmer’s empowerment on Pangalengan, West Java. Survey and simple regression analysis were used as research method. This research had sampled 220 dairy farmers as respondents that received CSR program. The result indicates: a factors that significantly influenced the knowledge and attitude of the farmers were: farmer’s characteristic, external factor, CSR communicator’s capacity, information quality, and communication channel; b CSR communicator’s capacity, information quality and communication channel have significant influence on the dairy farmer’s empowerment in Pangalengan, c the effectiveness of CSR communication has significant influence on the dairy farmer’s empowerment in Pangalengan.

  6. Corporate social responsibility in the Ukrainian business practice

    Directory of Open Access Journals (Sweden)

    Liudmyla Petrashko

    2011-08-01

    Full Text Available "In the article there was outlined the role of the corporate social responsibility (CSR in the formation of a new approach to the companies’ activity assessment in the Ukrainian business environment. There has been given qualitative and quantitative analysis, determined the principle developments of the present period of formation, establishment and development of the domestic CSR model in Ukraine. There was made an evolutional research analysis in the sphere of CSR in Ukraine and laid out the results of the author’s research of domestic business practice of CSR which allow to specify the main tendencies of its development and application in the formation of the framework constituent structure of the national CSR model."

  7. Corporate Social Responsibility Performance during Crisis. A EU Approach

    Directory of Open Access Journals (Sweden)

    Adina Dornean

    2016-05-01

    Full Text Available This paper aims at analyzing the impact of the financial crisis on Corporate Social Responsibility (CSR performance, emphasizing the case of companies from European Union (EU countries. An empirical analysis is conducted using the database available on Global Report Initiative (GRI. For accomplishing this, we will use Wilcoxon signed rank sum test, in order to test the CSR performance evolution for period 2007 – 2015. According to the GRI reporting guidelines we transform the application level of report standards in a point score system. The results indicated increased CSR performance before, during and after the financial crisis except for 2015, which confirm the results obtained by other researchers. The present study is important both for managers and policymakers: for managers to continue their CSR actions because is demonstrated the positive relationship between CSR and financial performance; and for authorities who have to adopt more incentives for supporting companies involved in CSR activities.

  8. Current Debates in Corporate Social Responsibility: An Agenda for Research

    Directory of Open Access Journals (Sweden)

    David Crowther

    2007-06-01

    Full Text Available Corporate Social Responsibility (CSR has a particular prominence at this point in time, featuring heavily in the discourses of both academe and business. The understanding of what is meant by CSR continues to evolve as a consensus is reached. Nevertheless some important debates continue – or are commencing – which need to be resolved. It is the purpose of this paper to highlight these as some of the current debates within the CSR community – and hence form a significant part of an agenda for research in the area. Specifically we focus upon three key areas for the management of business, namely setting standards for reporting, identifying and implementing sustainable practice, and the management of risk.

  9. Pengaruh Pengungkapan Corporate Social Responsibility terhadap Cost Of Equity Perusahaan

    Directory of Open Access Journals (Sweden)

    Mitta Ariyani

    2016-06-01

    The purpose of this study is to investigate the effect of Corporate Social Responsibility (CSR Disclosure on Cost of Equity Capital. CSR disclosure index is measured based on Global Reporting Initiative standards, while Cost of Equity Capital is measured by Capital Asset Pricing Model (CAPM. This study uses manufacturing companies which is listed on Indonesia Stock Exchange (IDX in 2010. By purposive sampling, this research obtained 72 companies as a samples. The control variables used are financial leverage and firm size. Multiple regression analysis by SPSS 16 was run for testing the hypothesis. The result show that CSR disclosure and financial leverage have no effect to Cost of Equity. Then, firm size have positive effect to Cost of Equity.

  10. Corporate Social Responsibility and Organizational Psychology: An Integrative Review.

    Science.gov (United States)

    Glavas, Ante

    2016-01-01

    The author reviews the corporate social responsibility (CSR) literature that includes the individual level of analysis (referred to as micro CSR in the article) based on 166 articles, book chapters, and books. A framework is provided that integrates organizational psychology and CSR, with the purpose of highlighting synergies in order to advance scholarship and practice in both fields. The review is structured so that first, a brief overview is provided. Second, the literatures on organizational psychology and CSR are integrated. Third, gaps are outlined illuminating opportunities for future research. Finally, a research agenda is put forward that goes beyond addressing gaps and focuses on how organizational psychology and CSR can be partners in helping move both fields forward-specifically, through a humanistic research agenda rooted in positive psychology.

  11. Corporate Social Responsibility and Organizational Psychology: An Integrative Review

    Science.gov (United States)

    Glavas, Ante

    2016-01-01

    The author reviews the corporate social responsibility (CSR) literature that includes the individual level of analysis (referred to as micro CSR in the article) based on 166 articles, book chapters, and books. A framework is provided that integrates organizational psychology and CSR, with the purpose of highlighting synergies in order to advance scholarship and practice in both fields. The review is structured so that first, a brief overview is provided. Second, the literatures on organizational psychology and CSR are integrated. Third, gaps are outlined illuminating opportunities for future research. Finally, a research agenda is put forward that goes beyond addressing gaps and focuses on how organizational psychology and CSR can be partners in helping move both fields forward—specifically, through a humanistic research agenda rooted in positive psychology. PMID:26909055

  12. HOW TO DEAL WITH CORPORATE SOCIAL RESPONSIBILITY RELATED TO EMPLOYEES

    Directory of Open Access Journals (Sweden)

    Stoian Ciprian-Dumitru

    2013-07-01

    Full Text Available The aim of the paper is to examine an area which was not thoroughly researched until present. We refer on how Corporate Social Responsibility (CSR practices are nowadays reflecting its actions to employees / labor force. This paper represents a theoretical research related to the latest developments in this field. We had documented our paper based on actual references on this matter. In order to make correct assessments, this material seeks firstly to examine the level of understanding in respect of internal CSR actions related to employees. It is very important to understand and to briefly describe how previous studies described the link between CSR actions assigned to own employees. Secondly, this paper focuses on presenting and commenting an idea prescribing that pyramids (i.e. the pyramid of Maslow’s hierarchy of human needs and the pyramid of Carroll’s corporate social responsibility put together generate a clear feedback related to companies’ reactions in respect of CSR for their employees. In a practical manner, it is assumed that each level on the pyramid of Maslow has a correspondent in the pyramid of Carroll and vice-versa. This model is then precisely reflected when looking at the employees and their needs reflected through CSR actions. Thirdly, this paper also emphasizes the importance of the labor unions for employees’ CSR. We discuss about an out-of-the-box role for the labor unions, which should be engaged more and more in the employees updated wishes, one of them being about various CSR actions that need to be focused on employees. We assume that CSR efforts directed in the field of employees would make them more responsible, more eager to work and more productive in their day-to-day work.

  13. 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,…

  14. Introductory analysis of sustainable consumption and production : Factors of corporate social responsibility management in Japan

    OpenAIRE

    八木, 迪幸; 國部, 克彦

    2017-01-01

    As an introductory analysis of sustainable consumption and production, this paper examines what factors influence corporate social responsibility management in Japan. Following some underlying theories (management control system; the neo-institutional theory; performance measurement systems; the stakeholder theory; the resource dependence theory), this paper conducts empirical studies using firm-level data. The first three studies examine what factors encourage corporate social responsibility...

  15. 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

  16. "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

  17. 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’

  18. 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…

  19. 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

  20. Effects of CEOs’ Negative Traits on Corporate Social Responsibility

    Directory of Open Access Journals (Sweden)

    Jae Kyu Myung

    2017-04-01

    Full Text Available The dark triad, composed of Machiavellianism, psychopathy and narcissism, refers to negative personality traits, which may influence business processes. While negative traits could be an important factor explaining the relationship between a CEO’s immoral and unethical behavior and corporate social responsibility (CSR, there has been minimal research focusing on this relationship. This paper thus attempts to investigate how a CEO exhibiting these negative traits affects CSR, and if an employee’s perception of ethics and social responsibility would mediate the relationship. In addition, this paper considers the moderating effects of an individual performance-based compensation system (IPBCS between employee’s CSR perception and CSR activities. The data are collected through a survey conducted on 165 employees (companies in twelve industries. The regression result indicates an inverse relationship between the negative traits of a CEO and an employee’s perception of ethics and social responsibility and CSR activities, and the mediating effect of the perception in the relationship between the negative traits and CSR activities. It also indicates that an IPBCS moderates the relationship between CSR perception and activities. Implications for the study, future research directions, and management approach are discussed.

  1. Agribusiness, Corporate Social Responsibility, and Health of Agricultural Migrant Workers.

    Science.gov (United States)

    Ortega, María Isabel; Sabo, Samantha; Aranda Gallegos, Patricia; De Zapien, Jill Eileen Guernsey; Zapien, Antonio; Portillo Abril, Gloria Elena; Rosales, Cecilia

    2016-01-01

    Living conditions and health of migrant farmworkers could benefit from a health promotion model based on corporate social responsibility (CSR). To understand how Mexican agribusiness owners and general managers view and practice CSR. We interviewed 8 agribusiness owners/managers and 233 farmworkers using open-ended interviews and gathered anthropometrical data of 133 children from farmworkers families. To guide our analysis and discussion, we followed the two-dimension model of CSR proposed by Quazi and O'Brien. According to interviewee responses, mean percentage of agreement with CSR concept was 77.4%, with a range of 54-85.7%. Main health-related issues among farmworkers were infectious diseases, crowding, and access to health-care services; there were acute cases of undernutrition among farmworkers' children and diets were of poor quality. Agribusiness owners and managers understand and practice CSR according to a wide and modern view, which contradicts with farmworkers' living conditions and health. Quazi and O'Brien model should consider the social context, in which it is analyzed, and the social manifestations of community development as a tool for further analysis on the perceptions and actions of entrepreneurs.

  2. Relationship of Ethical Leadership, Corporate Social Responsibility and Organizational Performance

    Directory of Open Access Journals (Sweden)

    Min-Seong Kim

    2018-02-01

    Full Text Available Corporate social responsibility (CSR has become a major part of the foodservice industry due to external forces which encourage enterprises’ responsiveness. In reality, consumers’ social concern influences their attitudes towards foodservice firms’ socially responsible practices and purchase decisions, thereby influencing senior management to react. Considering this issue, this study examines the impact of senior management’s ethical leadership in evaluating operational, commercial, and economic performances along with the mediating role of CSR in the foodservice industry. A conceptual model was formulated and empirically tested based on responses from 196 foodservice franchise firms in South Korea. The results indicated ethical leadership significantly influenced CSR and operational performance, while CSR also had a positive effect on operational and commercial performances. Additionally, operational performance had a significantly positive influence on commercial performance, which subsequently enhanced economic performance. Overall, the findings highlight the role that ethical leadership exhibited by senior management of foodservice franchises influenced initiation of CSR activities, which provide implications for research and industry practice and is outlined.

  3. Enhancing wellbeing of employees through corporate social responsibility context

    Directory of Open Access Journals (Sweden)

    Dežmar-Krainz Karmen

    2015-01-01

    Full Text Available During last 25 years technological development has accelerated the globalization process which has caused dramatic changes within and across organization. Business performance is varying, complex, global and is changing faster than ever before. over the time, society expectations have changed, changes have affected customers, partners and employees as well. In order to retain on the global market, organizations integrate corporate social responsibility into their business performance with the objective to reinforce their competitiveness. In the knowledge economy, where knowledge is a significant resource and the demand for more highly skilled workers has increased, employees became the most important and in fact the only remaining realistic challenge of competitive ability. Workplace wellbeing refers to mental, psychological or emotional aspect of employee's life. The awareness of management on the employees' wellbeing which takes into consideration the employees satisfaction, health and professional development is an effective approach in strengthening of an organizational performance. The aim of this paper is to analyze and assess how socially responsible orientation also incorporated in strategic human resource management can contribute to the achievement of wellbeing of employees. Strategic management of human resources includes the necessary coordination between various employees' health and performance aspects. This contributes to the balance between private and working life. Social responsible activities coordinated through strategic human resource management significantly influence the employees' wellbeing as well as competitiveness of the organization. .

  4. Certification of Corporate Social Responsibility in EU and China

    Directory of Open Access Journals (Sweden)

    Eva Abramuszkinová Pavlíková

    2015-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Nancy Diana Panta

    2018-03-01

    Full Text Available The business competitive landscape of today is shaped by new challenges. In order to outperform their peers, companies seek to seize opportunities and manage the risks associated with the challenges that arise. To this adds the pressure of societies on organizations to be more transparent, ethical and responsible. Corporate Social Responsibility (CSR and sustainability come in response to this increasing demand of societies by being a pivotal tool in the business area. Organizations of the 21st century can no longer ignore CSR and sustainability and should follow the steps of integrating them across all departments as part of their strategic policy. Sustainable organizations are required to direct their interest beyond the economical factor and extend their goals towards environmental and social aspects. By integrating environmental and social concerns in the daily operations of a company, new models of doing business emerge and a synergy with various stakeholder groups takes place. Although a significant amount of attention has been headed towards the conceptualisation of CSR and sustainability, they both remain contested concepts. Therefore, the present paper depicts the effort to follow the emergence and conceptualization of CSR and sustainability from their origins, to introduce the changing meaning of CSR and to bridge the gap between the two concepts. Through literature review, the paper will provide relevant theoretical underpinnings that link CSR and sustainability.

  6. Corporate Social Responsibility In The Health Sector For Papua Indonesia

    Directory of Open Access Journals (Sweden)

    Otniel Safkaur

    2015-08-01

    Full Text Available This research aims to investigate Corporate Social Responsibility CSR issues in the case of health sector in Papua province Indonesia. With particular focus on the importance of CSR the main objective of research is to construct a conceptual model of CSR comprehensively describing essential aspects of CSR relevant to the context of health sector for Papua. The CSR issues addressed in this research will integrate economic and social concerns which place ethical and discretionary expectation into a rational economic and legal framework. The model presented will articulate key aspects in the conceptual framework of CSR developed by Carrolls pyramid of CSR taking into consideration the social issues involved in the health sector. The research found that the medical workers except nurse health care coverage and facilities in Papua show unfavorable conditions. In addition to this condition the finance issue has then influenced organizationseffort to meet the health needs of people. Despite all maximum services customer satisfaction and profitability are not being met. The organizations have shown ethical conduct and obeyed all law and regulation in delivering the health service however the ability to meet all different varieties of expectations of the society is difficult to meet.

  7. 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.

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

    Science.gov (United States)

    Rakhmanissazly, Arsi; Mursito Ardy, Yong; Abdullah

    2017-02-01

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

  9. Corporate Relationship Management as a Driver of Socially Responsible Behavior

    OpenAIRE

    Juul Andersen, Torben

    2011-01-01

    How was CSR effectuated by Scandinavian management; does CSR make a difference/corporate relationship management drove CSR, as corporations grow and internationalize the need for CSR increases, there has been a shift towards in CSR requirements over the past decade/CSR can extend the scope of corporate risk management, corporate relationship management is good risk management, CSR can pay off in the long run.

  10. 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...

  11. 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...

  12. 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 ...

  13. 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.

  14. 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

  15. Corporate culture and employment of people with disabilities: role of social workers and service provider organizations.

    Science.gov (United States)

    Samant, Deepti; Soffer, Michal; Hernandez, Brigida; Adya, Meera; Akinpelu, Omolara; Levy, Joel M; Repoli, Elizabeth; Kramer, Michael; Blanck, Peter

    2009-01-01

    Corporate culture reflects an organization's value system and impacts the recruitment, retention, and promotion of employees. Individuals with disabilities are positively impacted by a corporate culture that espouses and establishes a diverse workforce as a priority. This article provides an overview of corporate culture and the employment of individuals with disabilities, and presents a case example of the corporate culture of a large not-for-profit disability service organization. With an in-depth understanding of corporate culture and disability issues, social workers can be particularly helpful to applicants and employees with disabilities as well as employers.

  16. Exploring corporate social responsibility and organisational commitment within a retail organisation

    Directory of Open Access Journals (Sweden)

    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

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

    Directory of Open Access Journals (Sweden)

    Almuhajir Haris

    2014-04-01

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

  18. HUBUNGAN ANTARA PERSEPSI DAN SIKAP TERHADAP PELAKSANAAN CORPORATE SOCIAL RESPONSIBILITY

    Directory of Open Access Journals (Sweden)

    Supriyono -

    2011-09-01

    Full Text Available Tujuan penelitian ini adalah untuk mengetahui hubungan antara persepsi dan sikap terhadap pelaksanaan Corporate Social Responsibility (CSR. CSR sebagai program sosial suatu perusahaan nampaknya masih menjadi euforia.Padahal tujuan dari program ini belum dinikmati masyarakat keseluruhan. Dengan menggunakan 96 responden, menunjukkan bahwa hanya 8% yang telah melakukan program CSR dengan tepat, sedangkan sisanya hanya melakukan untuk amal. Ini berarti bahwa sebagian besar perusahaan besar dan menengah di Bandung, belum cukup peduli terhadap program CSR. Hasil penelitian juga menunjukkan ada kesenjangan antara apa yang mereka anggap dan apa yang mereka kerjakan dalam program CSR. Temuan kami menunjukkan bahwa kebanyakan pelaku usaha, khususnya di Bandung masih dikategorikan sebagai obstructionists dan pembela dari pada akomodatif dan proaktif. Ini berarti praktek tanggung jawab sosial mereka masih rendah. Kita sebagai komunitas akademik harus selalu menyosialisasikannya untuk lebih peduli, tidak hanya kepada pemegang saham tetapi semua pemangku kepentingan.CSR as an enterprise’s social program seem likely still to be euphoria. Therefore, the main purpose of the program has failed to reach the goal. By using 96 respondents, the results showthat only 8% of them have done the CSR programs appropriately, while the rest are still doing no more than charity. It means that most of the businesses in Bandung,were not yet care enough of the CSR programs. The result of the research also shown there was a gap between what they perceived and what they really do in CSR programs. Our finding also indicates that most businesses actors in Bandung were still categorized as obstructionists and defenders rather than accommodative and proactive. This means they are still low in practices of social responsibility. As an academic community we should always socialized it as much as possible to care more, not only to shareholder but all the stakeholders.

  19. Takaful Operators’ Corporate Social Performance (CSP: An Industry Perspective

    Directory of Open Access Journals (Sweden)

    Muhamat Amirul Afif

    2017-01-01

    Full Text Available Takaful operators which are part of Islamic financial institutions (IFIs derive their fundamental principles from shariah. These religious based institutions are expected to fulfill the two important roles in their business operations: commercially profitable and socially responsible. Nevertheless, their societal role is rarely measured and discussed. Therefore, this study appraised the societal role of takaful operators by assessing the components which have been proposed under the corporate social performance (CSP theme for IFIs. This study has arranged structured interview sessions with the Chief Investment Officers and Heads of Investment of each of the eleven takaful operators in Malaysia. The Delphi-style technique was adopted when developing the interview questions. The questions were developed in the form of a five-point Likert scale, addressing specific issues on CSP of takaful operators. In addition, information on takaful operators’ CSR activities, zakat and tax payment were gathered from the companies’ websites and annual report of takaful operators. The study concludes that takaful operators in Malaysia have achieved their societal role through two channels: CSP programmes financed from companies’ profits and fulfillment of CSP as a result of business-community agenda. This study covers every takaful operator in Malaysia and the results reflect industry opinion.

  20. Pengaruh Dimensi Pengungkapan Corporate Social Responsibility Terhadap Future Institutional Ownership

    Directory of Open Access Journals (Sweden)

    Rizky Eriandani

    2016-06-01

    Full Text Available Corporate social responsibility practice becomes important subject in company`s activity, because it will affect the company's reputation. Besides, institutional investors likely prefer to invest in companies that have a social responsibility as it is considered to increase the legitimacy and future performance. This study aims to investigate the effect of CSR disclosure on institutional ownership. We use percentages ownership to measure institutional ownership. CSR measurement instrument used in this study adopted a previous research. The instrument comes from research Hackston and Milne, which was adjusted with Bapepam regulation in Indonesia. We also divided CSR disclosures in four sub-dimensions. The samples used in this research were 115 listed agriculture, mining, and manufacturing companies in indonesian Stock Exchange which studied during the years of 2010. Using SPSS 20, The analysis methods of this research used multiple regression analysis. Studies shows that not all dimensions of CSR disclosure effect on institutional ownership. Only product dimensions of CSR disclosures has a significant positive impact on institutional ownership. However, this paper fail to find any significant impact of another CSR dimensions. Thus, our study suggests that the dimensions of the product can affect investment decisions. In contrast, institutional investors have not focused on environment, employee relation, and community activities in investment decisions.