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

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Irwansyah

2016-09-01

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

Innovative CSR: a framework for anchoring corporate social responsibility in the innovation literature

OpenAIRE

Preuss, Lutz

2011-01-01

Sketching the evolution of corporate social responsibility (CSR) from decoupled corporate philanthropy through strategic CSR to efforts to mainstream CSR throughout the firm, this paper highlights considerable drawbacks of a narrow view of the business case for CSR. Hence it seeks to provide an alternative that is still linked to key business processes but avoids such a tight coupling. The paper argues that this can be achieved through anchoring CSR in the literature on innovation. A definiti...

Board meeting frequency and corporate social responsibility (CSR reporting: Evidence from Malaysia

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Nurulyasmin Binti Ju Ahmad

2017-05-01

Full Text Available This study aims at determining the effectiveness of board meeting frequency on Corporate Social Responsibility (CSR reporting by public listed companies on the Main Market of Bursa Malaysia. A CSR reporting index consisting of 51 items was developed based on six themes: General, Community, Environment, Human Resource, Marketplace and Other. A content analysis was used to determine the extent of CSR reporting. An Ordinary Least Square (OLS regression was employed in determining the association between board meeting frequency and CSR reporting. The finding of the study is that advising tendency (frequency of board meetings is not associated with CSR reporting. Overall this study strengthens the idea that advising tendency of the board is essential to companies in order to safeguard all stakeholders’ interests. Accordingly, regulators and policymakers should be more stringent in monitoring company’s conformance towards regulations. This study provides a new avenue of knowledge and contributes to the literature on the practices of the board of directors and corporate social responsibility reporting in the context of a semi-developed country

An Investigation of Urban Chinese Consumers’ Perception and Response to Corporate Social Responsibility (CSR)

OpenAIRE

Wang, Zhijian

2011-01-01

The purpose of this research is to draw a general picture to the questions: how Chinese consumers understand and perceive “Corporate Social Responsibility (CSR)”, and how they respond to issues related to CSR. The framework of research is built on theories and concepts of CSR that are mainly developed in western developed societies. The empirical research was conducted in form of questionnaire-based survey. This research finds: Chinese consumers, although have limited understanding of the ter...

Corporate social responsibility : a study on the relationship between motivation and CSR activities

OpenAIRE

Fjørtoft, Barbro Elisabeth

2015-01-01

Corporate Social Responsibility (CSR) is not a new phenomenon. However, CSR has received increasing attention in the last decades from both academia and from businesses themselves. The general awareness in society to CSR combined with the complexities of globalization in business has made CSR a topic of high interest and importance. The purpose of this study is to explore the nature of CSR in the maritime industry in Møre and Romsdal (M&R) and to investigate the relationship between mo...

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...

An interactive method for teaching business ethics, stakeholder theory and corporate social responsibility (CSR)

DEFF Research Database (Denmark)

Rendtorff, Jacob Dahl

2015-01-01

and Economics and Business Administration the author of this article is responsible for this seminar that integrates issues of CSR and the ethics of innovation into the teaching of corporate social responsibility, stakeholder management and business ethics. This research oriented seminar provides a unique...... possibility for teaching CSR with an integration of methodological, theoretical and practical dimensions of business ethics (Rendtorff 2009). The idea is that the thematic seminar represents a tutor supported frame for extended studies of business ethics, stakeholder management and the social aspects......his paper presents a theoretical and practical approach to teaching business ethics, stakeholder management and CSR within the framework of the thematic seminar on business ethics and corporate social responsibility at Roskilde University. Within our programs in English of business studies...

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

DRIVING CORPORATE SOCIAL RESPONSIBILITY (CSR THROUGH THE COMPANIES ACT: AN OVERVIEW OF THE ROLE OF THE SOCIAL AND ETHICS COMMITTEE

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Henk J Kloppers

2013-04-01

Full Text Available The corporate social responsibility (CSR movement can be described as a bundle of trends comprising regulatory frameworks aimed at improving corporate practices and leading to changes in these practices, the mobilisation of corporate role players to support the development of states, and a management trend the purpose of which is to enhance the legitimacy of a business. Government is regarded as one of the most important driving forces behind the CSR agenda and it has a particularly important role to play in the creation of an enabling CSR environment.In general, advocates of legislative involvement in framing the CSR policy highlight the failure of existing voluntary systems as one of the main reasons why the state should play a more important role in the facilitation of CSR. Although governments realise the importance of encouraging socially responsible business, it should be noted that CSR should not replace regulation or legislation concerning social rights. Furthermore CSR should not be seen as shifting (or outsourcing the state's responsibility for the provision of basic services (such as education or the provision of health services to the private sector and thus "privatising" the state's responsibilities. However, the legacies of apartheid remain firmly entrenched in the social problems facing South Africa and it seems as if the Government is unable to deliver the social and physical infrastructure required to effect the desired transformation, thus necessitating the engagement of the private sector. The role of Government in establishing a CSR policy framework and driving CSR has become increasingly important. The (perceived failure of the welfare state has given further impetus to the move of governments toward tapping into the resources of the private sector (through their CSR in order to address socio-economic challenges. A purely voluntary approach to CSR without any legislative intervention will not succeed – a clear public

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

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LILIANA NICOLETA SIMIONESCU

2015-03-01

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

The Economics of Corporate Social Responsibility (CSR): Selling to Someone who Has Personal Valuation

OpenAIRE

Martin Daniel Siyaranamual

2007-01-01

This paper provides general insight on the economic feasibility and desirability of Corporate Social Responsibility (CSR), in order to explain why some firms voluntarily over comply with social matters. In this paper I define CSR as the activity in which firms makes an explicit pair between the sales of private good and the provision of public good. Furthermore, the consumers are divided into two different categories; responsible consumers and non responsible ones. The main result shows that ...

The Culture of Corporate Social Responsibility (CSR) in the Academic Framework: Some Literary Implications

Science.gov (United States)

Mehta, Sandhya Rao

2011-01-01

Corporate Social Responsibility (CSR) is swiftly emerging as an integral part of corporate culture and discourse. Associated with notions of responsibility, accountability and community involvement, it remains privileged with concerns that increasingly define the new millennium. Less developed, however, is the relevance of CSR ideas to academic…

MODEL CORPORATE SOCIAL RESPONSIBILITY (CSR PERUSAHAAN TAMBANG BATUBARA DI KABUPATEN LAHAT TERHADAP PEMBERDAYAAN MASYARAKAT BERBASIS KEARIFAN LOKAL

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Antonius Suhadi

2014-01-01

Full Text Available Corporate Social Responsibility  (CSR is a corporate responsibility. The research intends to inves-tigate how CSR program is implemented, the role of local administrative, and CSR alternative model on the coal mining company in Lahat District. This normative and empiric research is aimed at finding out the implementation of local government role, and to find out the alternative model of CSR. The CSR implementation of PT BA and PT BAU as a mining company in the cooperation program includes area and environmental development. The CSR program on community development, as the result of agreement among mining company, local people and related agency has to be based on the approval of local administrative. The best alternative model CSR is the collaborative model among corporation, local government and local people.   Key words: corporate social responsibility, community development, collaborative model.

Development of a model of corporate social responsibility in Vietnam - How Vietnamese businesses perceive and practise CSR

OpenAIRE

Nguyen, Tho Huu

2017-01-01

Corporate social responsibility (CSR) has emerged as an important issue for organisations in recent years. Organisations are beginning to understand that apart from their economic responsibility to maximise profit, there are also social and environmental obligations. Much of the literature engaging with this issue occurs in the context of developed countries, while considerably less is known about CSR in the developing world. As such, it raises the question of whether CSR...

Persepsi Masyarakat Terhadap Program Corporate Social Responsibility (CSR) PT Pln Sektor Pembangkitan Tarahan Provinsi Lampung

OpenAIRE

Nurmayasari, Indah; Gitosaputro, Sumaryo; Kusnani, Dedeh Kurniasih

2013-01-01

Indicators of Corporate Social Responsibility programs by PT PLN Tarahan Power Sector, South Lampung are suitability, sustainability, and sociality of CSR programs. CSR programs are given for community and the environment. People who receive the programs will have perceptions. The external and internal factors of individuals suspected related to the perceptions are people€™s age, gender, educational level, emotional level, income level, the number of family members, and benefits of CSR progra...

CSR and CSR Reporting: Reporting as a way to create Socially Responsible Business

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Fabio Andrés Bonilla Sanabria

2011-12-01

In this scenario the Reporting of Non-Financial Information is studied as a way to create socially responsible businesses. In addressing the reporting of non-financial information, the article provides a state of affairs regarding reporting and considers specific examples of disclosure of corporate information. The CSR battle has been transferred to the reporting of non-financial information but in this field there are many difficulties unresolved and challenges ahead.

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

OpenAIRE

Irwansyah; Gianto; Andi Syahwia

2016-01-01

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

RESPONSIBLE BEHAVIOUR OR BUSINESS? SOCIAL RESPONSIBILITY (CSR) IN SPORT MANAGEMENT

OpenAIRE

Molnar, G.; Rathonyi-Odor, K.; Borbely, Akos

2013-01-01

CSR has become increasingly important in today’s business world and managers must consider not only the economic results of their decisions but also the legal, ethical, moral, and social impact and repercussions of each of their decisions. Some multinational companies’ CSR activities even clearly represent applicability of CSR in sport management. The aim of this study was to do a critical comparative analysis, present the changes, alterations in the traditional company philosophy, object...

Dampak Program Corporate Social Responsibility (CSR) PT. Perkebunan Nusantara II Terhadap Tingkat Pendapatan Dan Penyerapan Tenaga Kerja

OpenAIRE

Hidayat Siregar, Arief Gibran; Iskandarini, Salmiah

2013-01-01

Tujuan penelitianini adalah untuk mengidentifikasi konsep dan kebijakan program CSR PT. Perkebunan Nusantara III; untukmengidentifikasi dampak program CSR PT. Perkebunan Nusantara III terhadap pendapatan mitra CSR; danmengidentifikasi dampak program CSR PT. Perkebunan Nusantara III terhadap penyerapan tenaga kerja mitra CSR. Metodeanalisis data yang digunakana dalahadalah analisis uji T berpasangan (Paired T-Test) untuk mengidentifikasi dampak program Corporate Social Responsibility (CSR) ter...

The Influence of Self-Regulation and Stakeholder Theories on Corporate Social Responsibility (CSR

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Moral Freda

2017-06-01

Full Text Available The review of the CSR literature in this paper revealed certain gaps in available knowledge. Thus, there is uncertainty regarding the actual spread of CSR activities; disagreement on the value of business case for CSR; and controversy over what drives firms to voluntarily adopt a CSR practice. This situation calls on researchers to investigate the actual policies and practices used by managers when addressing their companies’ social and environmental responsibilities. This section seeks to develop a theoretical framework that will enable this study to empirically scrutinize theory and produce findings that advance existing knowledge on the topic.

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...

[Design and validation of the CSR-Hospital-SP scale to measure corporate social responsibility].

Science.gov (United States)

Mira, José Joaquín; Lorenzo, Susana; Navarro, Isabel; Pérez-Jover, Virtudes; Vitaller, Julián

2013-01-01

To design and validate a scale (CSR-Hospital-SP) to determine health professionals' views on the approach of management to corporate social responsibility (CSR) in their hospital. The literature was reviewed to identify the main CSR scales and select the dimensions to be evaluated. The initial version of the scale consisted of 25 items. A convenience sample of a minimum of 224 health professionals working in five public hospitals in five autonomous regions were invited to respond. Floor and ceiling effects, internal consistency, reliability, and construct validity were analyzed. A total of 233 health professionals responded. The CSR-Hospital-SP scale had 20 items grouped into four factors. The item-total correlation was higher than 0.30; all factor loadings were greater than 0.50; 59.57% of the variance was explained; Cronbach's alpha was 0.90; Spearman-Brown's coefficient was 0.82. The CSR-Hospital-SP scale is a tool designed for hospitals that implement accountability mechanisms and promote socially responsible management approaches. Copyright © 2012 SESPAS. Published by Elsevier Espana. All rights reserved.

How Does It Fit? Exploring the Congruence Between Organizations and Their Corporate Social Responsibility (CSR) Activities

NARCIS (Netherlands)

de Jong, Menno D.T.; van der Meer, Mark

Several studies have focused on the effects of corporate social responsibility (CSR) fit on external stakeholders’ evaluations of CSR activities, attitudes towards companies or brands, and behaviors. The results so far have been contradictory. A possible reason may be that the concept of CSR fit is

PENGARUH PROGRAM CORPORATE SOCIAL RESPONSIBILITY (CSR TERHADAP KESEJAHTERAAN KELUARGA DI SEKITAR TAMBANG

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Gilar Cahya Nirmaya

2014-01-01

Full Text Available This research aimed to analyze the influence of Corporate Social Responsibility (CSR program onfamily’s well-being in Batulicin mining area, South Kalimantan. This study applied a combination of cross-sectional andretrospective design. The data were collected in Sarigadung village. Samples in this study were poor families, whom distinguished by the benefits that received from CSR program. Samples were 70 families that selected purposively; half were identified as CSR program receiver families while other difined as nonreceiver family of CSR program. The results showed that more than three-forth of the samples considered CSR programs were very positive. Generally, the family’s income increased after followed CSR program. Number of poor families under the poverty line decreased and the number of satisfied family increased. Total income of receiver families of CSR program was higher than nonreceiver families. This research also found there was no significancedifference between subjective wellbeing of receiver and nonreceiver families of CSR program. Factors that affected objective family wellbeing were family size and the benefits of CSR, while the factors that influence subjective family wellbeing were occapation status of wife and the benefits of CSR.

Peran Public Relations melalui Kegiatan Corporate Social Responsibility (CSR Islami Berbasis Pemberdayaan Masyarakat

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Prima Ayu Rizqi Mahanani

2015-12-01

Full Text Available Image (good image is a valuable asset to a company for participating into the carrying capacity in the face of increasingly fierce competition in this era of globalization. So it becomes a moral obligation and operations to build a good image of the company that is one of the Corporate Social Responsibility (CSR. This requires a strategic role of public relations in order to carry out CSR activities are on target and provide the benefit that aims to empower the community or the community at large. The strategic role of public relations is expected to be a strategic tool for management to achieve its goals. This paper attempts to analyze the descriptive CSR activities that have been carried out by two national companies / multinational in Indonesia and one government-owned enterprises are not just mere charity but aims to empower the people of Indonesia. With the intention of reviewing the CSR program that truly provide benefit to the independence of program beneficiaries, not become dependent, and not merely interpreted deeds alone company. So that later people perceive right to CSR which is a form of actualization of corporate responsibility and communication between the company and the public. Among prorgam CSR conducted by Telkomsel, Sinar Mas, and the Bank by making strategic empowerment activities with a primary focus on education and training, sports, health, agriculture, infrastructure, social, cultural, environmental maintenance, local business development, partnerships and small businesses. All the CSR program aimed at the development of human resources and better adapted to the real needs (real need community. Keywords: Public Relations, CSR, Empowerment

SOCIAL PARTNERSHIP IN THE CSR DEVELOPMENT IN KAZAKHSTAN

OpenAIRE

Azhar Baisakalova Author_Email: NIL

2011-01-01

There is little research on corporate social responsibility (CSR) in Central Asian countries, in particular, in Kazakhstan. To understand the development of CSR in Kazakhstan the following issues are addressed: CSR perceptions and expectations of different stakeholders, driving forces and priorities in CSR activities, and the roles of business, state and civil society in CSR development. The study is conducted mainly through library and Internet research. Data sources include business CSR rep...

Peran Public Relations Melalui Kegiatan Corporate Social Responsibility (CSR Islami Berbasis Pemberdayaan Masyarakat

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Prima Ayu Rizqi Mahanani

2015-03-01

Full Text Available Image (good image is a valuable asset to a company for participating into the carrying capacity in the face of increasingly fierce competition in this era of globalization. So it becomes a moral obligation and operations to build a good image of the company that is one of the Corporate Social Responsibility (CSR. This requires a strategic role of public relations in order to carry out CSR activities are on target and provide the benefit that aims to empower the community or the community at large. The strategic role of public relations is expected to be a strategic tool for management to achieve its goals. This paper attempts to analyze the descriptive CSR activities that have been carried out by two national companies / multinational in Indonesia and one government-owned enterprises are not just mere charity but aims to empower the people of Indonesia. With the intention of reviewing the CSR program that truly provide benefit to the independence of program beneficiaries, not become dependent, and not merely interpreted deeds alone company. So that later people perceive right to CSR which is a form of actualization of corporate responsibility and communication between the company and the public. Among prorgam CSR conducted by Telkomsel, Sinar Mas, and the Bank by making strategic empowerment activities with a primary focus on education and training, sports, health, agriculture, infrastructure, social, cultural, environmental maintenance, local business development, partnerships and small businesses. All the CSR program aimed at the development of human resources and better adapted to the real needs (real need community.

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

OpenAIRE

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

2012-01-01

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

A Nordic Perspective of Corporate Social Responsibility (CSR

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Siri Granum Carson

2011-05-01

Full Text Available This introduction points to the divergent factors relevant to the topic of CSR, clearly indicating the need for multidisciplinary and cross-disciplinary approaches to this research area. This is reflected in the way CSR has developed at NTNU. For the past 10 years, there has been a focus on CSR in different ways; in course curricula, research projects, and strategic activities across faculties and department and as the focus area within two of the six overall research strategic areas at NTNU: the Globalization research program and the Maritime research program. Environment and energy are core topics in the programs, hereunder long traditions of collaboration with industry in innovative research projects are found. The science and technology profile, but with close connections with the social sciences and humanities, distinguishes CSR research at NTNU. The research focus on CSR attracts students and support possibilities for increased collaboration with industry.

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

Science.gov (United States)

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

2013-01-01

Since scholarly interest in corporate social responsibility (CSR) has primarily focused on the synergies between social and economic performance, our understanding of how (and the conditions under which) companies use CSR to produce policy outcomes that work against public welfare has remained comparatively under-developed. In particular, little is known about how corporate decision-makers privately reconcile the conflicts between public and private interests, even though this is likely to be relevant to understanding the limitations of CSR as a means of aligning business activity with the broader public interest. This study addresses this issue using internal tobacco industry documents to explore British-American Tobacco's (BAT) thinking on CSR and its effects on the company's CSR Programme. The article presents a three-stage model of CSR development, based on Sykes and Matza's theory of techniques of neutralization, which links together: how BAT managers made sense of the company's declining political authority in the mid-1990s; how they subsequently justified the use of CSR as a tool of stakeholder management aimed at diffusing the political impact of public health advocates by breaking up political constituencies working towards evidence-based tobacco regulation; and how CSR works ideologically to shape stakeholders' perceptions of the relative merits of competing approaches to tobacco control. Our analysis has three implications for research and practice. First, it underlines the importance of approaching corporate managers' public comments on CSR critically and situating them in their economic, political and historical contexts. Second, it illustrates the importance of focusing on the political aims and effects of CSR. Third, by showing how CSR practices are used to stymie evidence-based government regulation, the article underlines the importance of highlighting and developing matrices to assess the negative social impacts of CSR.

The Effect of Ownership Structure, Profitability, Leverage, and Firm Size on Corporate Social Responsibility (CSR

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Fifi Swandari

2016-11-01

Full Text Available Corporate Social Responsibility (CSR, indicator used was the index of CSR disclosure with 64 companies listed in Indonesia Stock Exchange period of 2012 as the samples. This research used multiple regression analysis. The results show that institutional ownership, managerial and foreign has no effect on CSR. This indicates that the ownership structure could not improve CSR in the company. On the contrary, profitability has an influence on CSR. It indicates that companies with high profits have the fund flexibility to implement CSR programs that have been set. Moreover, corporate debt levels also affect the CSR with the negative direction. This means that companies with high debt levels will usually focus more on managing faced business risks rather than on CSR program. Last, company size has no effect on the company CSR.

"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.

Employees’ Participation in Corporate Social Responsibility and Organizational Outcomes: The Moderating Role of Person–CSR Fit

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Seunghee Im

2016-12-01

Full Text Available This study investigated the moderating effects of person–corporate social responsibility (CSR-fit for the relationships between CSR participation and job satisfaction, organizational identification, and organizational commitment. The study was conducted in South Korea and sampled 393 full-time employees from several conglomerates. The study found CSR participation to be positively related with job satisfaction, organizational identification, and organizational commitment. Furthermore, person–CSR fit significantly moderated the relationships between CSR participation and job satisfaction, organizational identification, and organizational commitment. These findings suggest that CSR participation positively affects organizational outcomes and that person–CSR fit enhances the relationships between CSR participation and the organizational outcomes. Therefore, the study suggests the importance of CSR participation and person–CSR fit in CSR initiatives, as CSR participation and person–CSR can promote a healthy work environment.

An Analysis of Corporate Social Responsibility (CSR on Stakeholders Loyalty: Perceptions of Malaysian Organizations

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Salmi Mohd Isa, PhD (Hull, UK

2013-07-01

Full Text Available The purpose of this paper is to explore the relationship between Corporate Social Responsibility (CSR and stakeholder loyalty to the Malaysian organisations. Stakeholder satisfaction was used to measure the mediating effects between CSR and stakeholder loyalty. A developed CSR items were used to measure the CSR of an organisation The research was conducted using online survey to reach 377 organisations that have CSR’s initiatives. Results showed that Malaysian stakeholders were loyal with organisations that have CSR. Stakeholder satisfaction also found to fully mediate the relationship between CSR and stakeholder loyalty. Furthermore, a constructive CSR dimension(s would be better to measure the stakeholders’ relationship. Importantly, the study shows the importance of CSR towards stakeholder loyalty. Once the needs are more clearly identified and understood, organisation will be in a better position to also anticipate stakeholders’ satisfaction in order to gain loyalty from the stakeholders.

The Perspective of Social Business for CSR Strategy

OpenAIRE

Yokoyama, Keiko

2009-01-01

The growing practice of corporate social responsibility (CSR) has led to increasing research attention in the literature to the role of CSR strategy. CSR strategy is a concept for maximizing profits or benefits for both society and the company. Studies of CSR strategy during the 1990’s and the early 2000’s were mainly limited to examining the concept of CSR, and merely discussed the needs and importance of the strategic development of CSR. Recently, strategy researchers have proposed more spe...

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

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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.

IMPLEMENTASI PROGRAM CORPORATE SOCIAL RESPONSIBILITY (CSR USED MOTORCYCLE DEPARTMENT DALAM MENINGKATKAN CITRA PT. SUMMIT OTO FINANCE

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FERRIANSYAH FIRDAUS

2016-11-01

Full Text Available Corporate Social Responsibility (CSR is a program that held by the company as a form of social or environmental responsibility. UMC Dept of PT Summit Oto Finance do the CSR programs to establish good relations with the public and dealers. CSR program is handled by some sections, namely UMC Dept. Head, UMC Staff, Branch Manager and Marketing Head.The purpose of this report is to investigate the preparation, implementation and evaluation of Corporate Social Responsibility (CSR UMC Department to improve the image of PT Summit Oto Finance. The concept of this research is public relations, corporate social responsibility and corporate image. This study used a qualitative approach with case study method. The data obtained by using observation, library research and in-depth interviews of key informants. The results of this study discusses the UMC Dept. CSR program in improving the image of PT Summit Oto Finance are divided into three stages, namely the preparation and planning stages, stages of implementation and evaluation stages. These three stages are carried out by the HO (head office that UMC Dept. Head and Staff and from the branch are Branch Manager and Marketing Head. The conclusion of this report is the CSR program UMC held on July 22, 2014. The three stages are performed optimally for results that have been planned, namely to establish good relations with the community and dealers as well as increasing the image that has been built.   Tanggung Jawab Sosial Perusahaan (CSR adalah program yang diselenggarakan oleh perusahaan sebagai bentuk tanggung jawab sosial atau lingkungan. UMC Dept dari PT Summit Oto Finance melakukan program CSR untuk menjalin hubungan baik dengan masyarakat dan dealer. Program CSR ditangani oleh beberapa bagian, yaitu Kepala Dept UMC, Staf UMC, Branch Manager dan Marketing Head. Tujuan dari laporan ini adalah untuk mengetahui persiapan, pelaksanaan dan evaluasi Tanggung Jawab Sosial Perusahaan UMC untuk memperbaiki

The glass ceiling of corporate social responsibility : Consequences of a business case approach towards CSR

NARCIS (Netherlands)

Nijhof, A.H.J.; Jeurissen, R.J.M.

2010-01-01

Purpose – This paper aims to clarify that corporate social responsibility (CSR) has come a long way by the prevailing business case approach, but increasingly hits a glass ceiling. The glass ceiling metaphor refers to the inherent limitations created by a business case approach towards CSR.

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...

SOCIAL PERFORMANCE ENHANCES FINANCIAL PERFORMANCE. BENEFITS FROM CSR

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gazzola patrizia

2012-07-01

Full Text Available The research aims to show how Corporate Social Responsibility (CSR should not be considered a cost to bear as an economic social actor but an investment that will contribute to the competitiveness and growth of the firm. In the first part we consider capitalistic firm as systems for the creation of economic and financial value for their shareholders. We measure their performance by a system of monetary values. In the second part we do not limit our view to simply the shareholders, but we consider, instead a vast group of stakeholders because it is important not only to make profits, but also how companies make them . In these years characterized by the financial crisis, where many big companies went bankrupt, more and more companies are speaking about ethics and CSR. For a firm, acting socially responsible, means for example having fair compensations, promoting transparency and the respect of employees, neutralizing conflicts of interest, as well as taking care of the environment. CSR is today a topic for discussion not only for business people but also for politicians, media, researchers, NGOs and consumers. Growing awareness of CSR is evident in the growth of voluntary codes of corporate conduct, in the growth of companies that are using self-reporting on social and environmental practices, and in increasingly social and ethical investment funds. The public and governments of the world have been steadily increasing pressure on corporations to increase their CSR. Recently the European Commission has put forward a new, simpler definition of corporate social responsibility as “the responsibility of enterprises for their impacts on society” (European Commission 25/10/2011. Companies have realized that to increase their market share or keep their market share, they must adopt CSR, but the synergy between social performance and financial performance is not automatic; rather it is the result of efforts that combine managerial

MODEL CORPORATE SOCIAL RESPONSIBILITY (CSR PERUSAHAAN TAMBANG BATUBARA DI KABUPATEN LAHAT TERHADAP PEMBERDAYAAN MASYARAKAT BERBASIS KEARIFAN LOKAL

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Antonius Suhadi

2014-01-01

Full Text Available Corporate Social Responsibility (CSR is a corporate responsibility. The research intends to inves-tigate how CSR program is implemented, the role of local administrative, and CSR alternative model on the coal mining company in Lahat District. This normative and empiric research is aimed at finding out the implementation of local government role, and to find out the alternative model of CSR. The CSR implementation of PT BA and PT BAU as a mining company in the cooperation program includes area and environmental development. The CSR program on community development, as the result of agreement among mining company, local people and related agency has to be based on the approval of local administrative. The best alternative model CSR is the collaborative model among corporation, local government and local people.

Corporate social responsibility : legal and semi-legal frameworks supporting CSR : developments 2000-2010 and Case Studies

NARCIS (Netherlands)

Lambooij, Tineke Elisabeth

2010-01-01

Corporate social responsibility (CSR) as a nominal term clearly resonates with scholars and practitioners alike. As a scientific concept, however, it has often been criticized for its lack of definitional precision and poor measurement. The upshot of this analysis is that since the CSR concept adds

Contextualizing Corporate Political Responsibilities: Neoliberal CSR in Historical Perspective

OpenAIRE

Djelic, Marie-Laure; Etchanchu, Helen

2015-01-01

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

Demystifying relationship between Corporate Social Responsibility (CSR and financial performance: An Indian business perspective

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Richa Gautam

2016-12-01

Full Text Available Corporate Social Responsibility (CSR is a desirable approach considering it reduces risks, increases brand value, improves transparency, and has a possible impact on the financial health of the business. Initiated as an act of philanthropy, it has recently become mandatory as a part of the Companies Act, 2013 in India which mandates CSR spending. The study had an objective to validate that CSR disclosures lead to better financial performance of a company and vice-versa. The study analyzed the relationship between CSR disclosure and financial performance and vice versa using various approaches viz., exploratory to understand the trends and practices and statistical by adopting multiple regression modelling techniques. The results of the study reveal that the company’s financial performance (profitability has a cause and effect relationship with the CSR disclosure and vice versa, which substantiated the theories predicting that CSR can affect the financial performance of the company.

What is the role corporate social responsability (CSR) in society in the perspective of Millennials and how do they react to CSR practices as consumers?

OpenAIRE

Barbeiro, Sofia

2016-01-01

As it grows older, the Millennial generation is gaining relevance for companies, especially when considering their demands and choices as consumers. But what is Millennials’ opinion with regard to Corporate Social Responsibility (CSR)? And how does the Millennial generation react to CSR initiatives by companies? Since CSR is gaining more importance nowadays, these are the main questions addressed by the present research. Based on primary data collected via semi-structured interviews and an on...

CSR, SMEs and Social Capital

DEFF Research Database (Denmark)

Murillo, David; Vallentin, Steen

2012-01-01

capital are interrelated, turning social capital into a powerful instrument to better explain what academic literature has called silent CSR practices. The analysis that follows questions some of the basic tenets that underpin the branch of business ethics that deals with the nature of SMEs' approach...... this type of action d) Any study of this kind of practice requires a dual approach: a) normative when using tools developed by CSR; and b) descriptive and instrumental using the notion of social capital....... in the automotive sector, took the distinctive approach of trying to understand the nature of CSR-like activities developed not by best-in-class CSR-driven companies but by purely competitiveness-driven firms. The case studies provide explicit evidence that the CSR activities of SMEs and the notion of social...

Corporate Social Responsibility and Social Media Crises - How to ride off a CSR-related shitstorm

DEFF Research Database (Denmark)

Agerdal-Hjermind, Annette; Schmeltz, Line

This paper aims to explore and offer insights into the phenomenon of social media crises in a CSR-related context by reflexively merging theoretical and case insights (Alvesson & Kärreman, 2007, p. 2011). The phenomenon and the components of a social media crisis are theoretically identified...... strategy and communicative skills during a CSR-related social media crisis....

What motivates managers to pursue corporate social responsibility (CSR)? A survey among key stakeholders

OpenAIRE

Ditlev-Simonsen, Caroline D.; Midttun, Atle

2011-01-01

This is the authors' accepted and refereed manuscript to the article Following several decades of scholarship with several disciplinary points of departure, there is today a great heterogeneity of theories and approaches to Corporate Social Responsibility (CSR). Taking a pragmatist position this article takes some of the most central theoretic perspectives on CSR and exposes them to an evaluation by three panels: Corporate leaders, NGO employees and master students at business school. The ...

Peran Public Relations melalui Kegiatan Corporate Social Responsibility (CSR) Islami Berbasis Pemberdayaan Masyarakat

OpenAIRE

Prima Ayu Rizqi Mahanani

2015-01-01

Image (good image) is a valuable asset to a company for participating into the carrying capacity in the face of increasingly fierce competition in this era of globalization. So it becomes a moral obligation and operations to build a good image of the company that is one of the Corporate Social Responsibility (CSR). This requires a strategic role of public relations in order to carry out CSR activities are on target and provide the benefit that aims to empower the community or the community at...

POWER OF CORPORATE SOCIAL RESPONSIBILITY (CSR POTENTIAL FOR DEVELOPMENT IN BANDUNG BARAT REGENCY (POTENSI KEKUATAN CORPORATE SOCIAL RESPONSIBILITY (CSR BAGI PEMBANGUNAN DI KABUPATEN BANDUNG BARAT

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Agus Rahmat

2017-02-01

Full Text Available Abstract. For Bandung Barat Regency (KBB, industries sector is the economy main pillar, shown by its contribution to regional income that reached 41.76%. This contribution is twice larg-er than the contribution of trading and agricultural sectors. The next issue is what should be done so that this power continues to develop and give benefits to the people of Bandung Barat Regency? This study was conducted to answer the proposed issues. Therefore, to obtain the data in order to answer the research problem, the method used is qualitative, with data collection techniques are interviews and literature reviews. Discussion of the data is done by comparison to the theories and concepts of Corporate Social Responsibility (CSR as well as what has been done by the govern-ment in some countries who are already doing CSR management. The results from this study showed that based on the geographical location of Bandung Barat Regency, the number and com-position and distribution of the population shows that Bandung Barat Regency has a high-potential districts to be a developed and prosperous regency. However, this potential has not well coordinated. One of the fundamental of this condition is that the Bandung Barat Regency govern-ment has not created the formulation and dissemination on what was to become the main focus for CSR activities of the companies in the region of Bandung Barat Regency. Abstrak. Sektor indutri merupakan penopang utama perkonomian di Bandung Barat (KBB, hal ini ditunjukan dengan kontribusinya yang mencapai 41,76 % . Kontribusi ini mencapai dua kali kontribusi sektor perdagangan maupun pertanian. Persoalan selanjutnya adalah apa yang harus dilakukan agar kekuatan ini tetap berkembang dan memberi kebaikan pada masyarakat disekitar (Kabupaten Bandung Barat ? Penelitian ini dilakukan guna menjawab persoalan yang diajukan. Oleh karena itu. Untuk memperoleh data guna menjawab permasalahan penelitian, maka metode yang digunakan adalah

What is the role of Corporate Social Responsibility (CSR) in society in the perspective of Millennials and how do they react to CSR practices as consumers?

OpenAIRE

Barbeiro, Sofia Pereira

2016-01-01

As it grows older, the Millennial generation is gaining relevance for companies, especially when considering their demands and choices as consumers. But what is Millennials’ opinion with regard to Corporate Social Responsibility (CSR)? And how does the Millennial generation react to CSR initiatives by companies? Since CSR is gaining more importance nowadays, these are the main questions addressed by the present research. Based on primary data collected via semi-structured interviews and an on...

Corporate Social Responsibility (CSR) and Leadership in South Africa : What motivates high-level business leaders in South Africa to rive CSR within their companites and beyond

NARCIS (Netherlands)

Thum, Anette

2017-01-01

The PhD thesis “Corporate social responsibility (CSR) and leadership in South Africa” focused on the question of what motivates high-level business leaders to drive CSR in their organizations and beyond. Next to other elements the support of top executive leaders is known to be highly important for

When Corporate Social Responsibility (CSR) Meets Organizational Psychology: New Frontiers in Micro-CSR Research, and Fulfilling a Quid Pro Quo through Multilevel Insights.

Science.gov (United States)

Jones, David A; Willness, Chelsea R; Glavas, Ante

2017-01-01

Researchers, corporate leaders, and other stakeholders have shown increasing interest in Corporate Social Responsibility (CSR)-a company's discretionary actions and policies that appear to advance societal well-being beyond its immediate financial interests and legal requirements. Spanning decades of research activity, the scholarly literature on CSR has been dominated by meso- and macro-level perspectives, such as studies within corporate strategy that examine relationships between firm-level indicators of social/environmental performance and corporate financial performance. In recent years, however, there has been an explosion of micro-oriented CSR research conducted at the individual level of analysis, especially with respect to studies on how and why job seekers and employees perceive and react to CSR practices. This micro-level focus is reflected in 12 articles published as a Research Topic collection in Frontiers in Psychology (Organizational Psychology Specialty Section) titled "CSR and organizational psychology: Quid pro quo." In the present article, the authors summarize and integrate findings from these Research Topic articles. After describing some of the "new frontiers" these articles explore and create, the authors strive to fulfill a "quid pro quo" with some of the meso- and macro-oriented CSR literatures that paved the way for micro-CSR research. Specifically, the authors draw on insights from the Research Topic articles to inform a multilevel model that offers multiple illustrations of how micro-level processes among individual stakeholders can explain variability in meso (firm)-level relationships between CSR practices and corporate performance. The authors also explore an important implication of these multilevel processes for macro-level societal impact.

From the margins to the mainstream? - The potential for CSR cooperation in Angola and Nigeria[Corporate social responsibility

Energy Technology Data Exchange (ETDEWEB)

Oldgard, Mai; Pilch, Tony; Lunde, Leiv

2004-07-01

This paper argues that current cooperation between International Oil Companies (IOCs) on corporate social responsibility (CSR) in Angola and Nigeria is very limited. In spite of the same IOCs working on the same CSR agendas in the same countries, they rarely work together to enhance the cause of CSR. There are some exceptions, but in the vast majority of cases, IOCs continue to work in relative isolation when developing socially responsible business activity. This matters because companies and societies may stand to benefit from IOCs working together to promote CSR. Companies can benefit from being seen to work with each other, avoiding duplication and maximising opportunities. Societies may also benefit from IOCs working together; for instance on important community development projects, ensuring that services are developed where the need is greatest, and also, to the extent feasible, in conveying joint industry messages to the governments in question. The paper identifies a number of barriers to CSR cooperation, including: commercial drivers incentivising competition not cooperation, IOCs focusing on promotion of their own independent 'CSR' identity, and current arrangements encouraging cooperation with other agents, rather than between IOCs. The paper closes by proposing that multilateral agencies should help establish CSR Forums in countries like Angola and Nigeria, involving IOCs, state owned oil companies, industry associations, host governments and international governments. Such forums could work to identify key social and environmental needs, evaluate where IOCs are best placed to respond and, working together, drive greater levels of micro and macro CSR activity (author) (ml)

CSR STRATEGIES

OpenAIRE

LAURENTIU BARANGA; ION STEGAROIU

2011-01-01

Corporate Social Responsibility (CSR) has got three components: economic responsibility of shareholders, corporate environmental responsibility, corporate responsibility of the society. Each component of the CSR has its own features, according to which adequate individual behaviour is established. Knowing these features is very important in CSR strategy development.

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

NARCIS (Netherlands)

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

2017-01-01

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

Religiosity, CSR attitudes, and CSR behavior : An empirical study of executives’ religiosity and CSR

NARCIS (Netherlands)

Mazereeuw, C.; Graafland, J.J.; Kaptein, M.

In this paper, we examine the relationship between Christian religiosity, attitudes towards corporate social responsibility (CSR), and CSR behavior of executives. We distinguish four types of CSR attitudes and five types of CSR behavior. Based on empirical research conducted among 473 Dutch

CSR and CSR Reporting: Reporting as a way to create Socially Responsible Business

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Fabio Andrés Bonilla Sanabria

2011-12-01

Full Text Available Admitting the theory of a company being a set of multiple interests, the first part of this article intends to give an overview of the Shareholder and Stockholders models in the Corporate Social Responsibility debate. The prevailing view in western Company Law (the cases of the UK and US are considered is that of the Shareholder Wealth Maximization model. For the author of the article, events such as the financial crisis showed that the financial conditions of companies giving its‘ extended effects should give way to calls for public accountability in company management. However there seems to be a deadlock given that the prevailing model favours shareholders.In this scenario the Reporting of Non-Financial Information is studied as a way to create socially responsible businesses. In addressing the reporting of non-financial information, the article provides a state of affairs regarding reporting and considers specific examples of disclosure of corporate information. The CSR battle has been transferred to the reporting of non-financial information but in this field there are many difficulties unresolved and challenges ahead.

When Corporate Social Responsibility (CSR) Meets Organizational Psychology: New Frontiers in Micro-CSR Research, and Fulfilling a Quid Pro Quo through Multilevel Insights

Science.gov (United States)

Jones, David A.; Willness, Chelsea R.; Glavas, Ante

2017-01-01

Researchers, corporate leaders, and other stakeholders have shown increasing interest in Corporate Social Responsibility (CSR)—a company’s discretionary actions and policies that appear to advance societal well-being beyond its immediate financial interests and legal requirements. Spanning decades of research activity, the scholarly literature on CSR has been dominated by meso- and macro-level perspectives, such as studies within corporate strategy that examine relationships between firm-level indicators of social/environmental performance and corporate financial performance. In recent years, however, there has been an explosion of micro-oriented CSR research conducted at the individual level of analysis, especially with respect to studies on how and why job seekers and employees perceive and react to CSR practices. This micro-level focus is reflected in 12 articles published as a Research Topic collection in Frontiers in Psychology (Organizational Psychology Specialty Section) titled “CSR and organizational psychology: Quid pro quo.” In the present article, the authors summarize and integrate findings from these Research Topic articles. After describing some of the “new frontiers” these articles explore and create, the authors strive to fulfill a “quid pro quo” with some of the meso- and macro-oriented CSR literatures that paved the way for micro-CSR research. Specifically, the authors draw on insights from the Research Topic articles to inform a multilevel model that offers multiple illustrations of how micro-level processes among individual stakeholders can explain variability in meso (firm)-level relationships between CSR practices and corporate performance. The authors also explore an important implication of these multilevel processes for macro-level societal impact. PMID:28439247

IMPLEMENTATION OF CORPORATE SOCIAL RESPONSIBILITY (CSR THROUGH WAQF RELATED TO LAW NUMBER 41 YEAR 2004 ON WAQF

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Helza Nova Lita

2015-04-01

Full Text Available Objective - Corporate Social Responsibility (CSR is expected to continue to exist as an integral part of the management of a company. The existence of Law No. 41 Year 2004 on Waqf may be an appropriate alternative for the company to develop the concept of CSR through waqf management. Waqf is basically a form of philanthropy that is derived from Islamic law. It has its own characteristics that differentiate from other philanthropies. Characteristics of waqf  can provide a guarantee of legal protection for waqf objects that can be used to develop sustainable good deeds programs, instead of a normal charity program. The research discussess how the implementation of the concept of Corporate Social Responsibility through Waqf based on Law Number. 41 of 2004, and how the legal position of the company in the management of waqf.Methods – Analytical qualitative method on the legal aspect of waqf and theories of Islamic economics.Results - CSR within an Islamic framework includes a series of business activities in its various forms. The forms of CSR activities can be synergized through a planned management pattern, with separate funding sources.  Conclusions – The allocation of CSR through Waqf should be in accordance with the characteristics and conditions of the receiving society. Moreover, the role of  company in CSR management through waqf is either being a Wakif, Nazhir or partner of waqf institutions to improve productivity of waqf assets. Keywords : CSR, Waqf, Law

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...

Social Performance vs. Financial Performance: CSR Disclosures as an indicator of social performance

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İlker Yılmaz

2013-04-01

Full Text Available In recent decades, it is gaining more and more dominance in both academic and business life that the company exists for and has responsibilities toward a wider group of stakeholders and it must have some objectives other than profitability. To achieve sustainable development and growth, the companies must assume more duties, which is called the term “corporate social responsibility (CSR.” In the literature, it is questioned whether CSR activities benefit the company or not; whether there is any relationship exists between CSR activities and the company’s financial performance and the direction of the relationship. We aimed to explore that whether there is any effect corporate social performance (CSP on financial performance and position and vice versa. We performed content analysis through annual reports and derived a social score composed of the items included in disclosure guidelines and some criteria used in CSR ratings. We also used several financial position and financial performance indicators. In order to explore the relationship between CSP and financial indicators, we run panel data regressions. We found significant results for some of the indicators, where some of the indicators gave insignificant results. The reporting of CSR activities is in very low levels. The conscious toward CSR and sustainability must be promoted and the companies must assume more active roles. The reporting of those activities is also important.

Consumers and their buying decision making based on price and information about corporate social responsibility (CSR. Case study: undergraduate students from a private university in mexico

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Florina Guadalupe Arredondo Trapero

2010-10-01

Full Text Available The articles objective is to demonstrate that a socially responsible consumer is interested of being informed about Corporate Social Responsibility (CSR practices and is also willing to pay a higher price for a product made with CSR. Criteria of price as well as the interest of being informed about CSR practices were the two variables analyzed for the Chi-Square test. Even though CSR was declared as an important issue for the majority of participants, products made with CSR hasn’t achieved much influence in the buying decision making or in the need of being informed about the CSR practices. The need to create social consciousness for consumers to promote CSR practices through the buying decision making was also demonstrated.

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.

Firm-value effects of CSR disclosure and CSR performance

OpenAIRE

Gutsche, Robert; Schulz, Jan-Frederic; Gratwohl, Michael

2017-01-01

We examine in this paper the effects of corporate social responsibility (CSR) disclosure and CSR performance on firm value for S&P 500 firms from 2011 to 2014. We find that CSR disclosure is positively associated with firm value and that the effect of CSR disclosure on firm value is larger than the effect of CSR performance. On average, the overall firm value increase for one index point of Bloomberg's environmental, social, and governance (ESG) Disclosure Score is $260 million, whereas the i...

Islamic Corporate Social Responsibility (i-CSR Framework from the Perspective of Maqasid al- Syariah and Maslahah

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Faizah Darus

2013-06-01

Full Text Available The rationale behind the establishment of Islamic organisations globally is based on the precept that Islamic organisations’ practices are conducted in accordance with the strict values and principles of Syariah. In line with this premise, the Corporate Social Responsibility (CSR policies and practices of Islamic organisations should be underpinned by Islamic laws and principles as revealed in the Qur’an and the Sunnah. Drawing on the doctrine of Maqasid alSyariah and the concept of Maslahah, this study proposes an Islamic CSR (i-CSR conceptual framework that will align the CSR policies and practices of Islamic organisations with the principles and values of Islam. The two conceptions are integrated with the CSR dimensions resulting in the prioritization of CSR practices based on Syariah principles. This study provides a structured approach to CSR policies and practices for Islamic organisations to ensure full compliance with Islamic principles.  Such a conceptual framework would be of interest to Islamic organisations worldwide and regulatory authorities in countries that are hosts to Islamic organisations to improve CSR policies, practices and disclosure on the part of Islamic organisations.

Analysis on The Society Indicator of Corporate Social Responsibility (CSR of PT Antam

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Nuraini Sari

2013-11-01

Full Text Available Stakeholders believe that CSR report of a company provides significant information as well as the financial information reported in financial statement. The purpose of this research is to analyze the comprehensiveness and information on society indicator stated in the Corporate Social Responsibility (CSR reporting. The Global Reporting Initiative’s (GRI Sustainability Reporting Guidelines (version 3.1 provides indicators to analyze the CSR of company. This research focuses on society aspect as one of the performance indicators. Comprehensive reporting contains three types of information: (i vision and goals, (ii management approach, and (iii performance indicator. The methodology used in this research was data collection. This research analyzed the disclosure of society aspect by PT Antam on their financial statement and annual CSR report for the year 2012. The result of this research explains that PT Antam’s sustainability report for the year 2012 was comprehensive because they reported all the six aspects of society indicator. However, PT Antam failed to report the total value of financial and in kind contributions to political parties, politicians, and related institutions by country (SO6 as part of public policy aspect in their sustainability report.

How do Companies Invest in Corporate Social Responsibility? An Ordonomic Contribution for Empirical CSR Research

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Matthias Georg Will

2014-07-01

Full Text Available This paper takes both a conceptual and an empirical approach to answer the question as to how Corporate Social Responsibility (CSR can be connected to the company’s role as an agent of social value creation when it operates within an imperfect institutional framework of market competition. To develop a functional design for an empirical study, we draw on the concept of ordonomics, which provides a heuristics for responsible business activities in society. Drawing on ordonomics, we devise three questions: Referring to action responsibility we ask in which CSR activities companies do invest in their day-to-day business. Referring to governance responsibility we ask as to how companies realize win-win solutions through strategic commitments. In addition, with regard to discourse responsibility we ask in which stakeholder dialogues companies engage in order to discuss and find functional rules for organizing win-win solutions. In our empirical study, we reveal insights into the micro-level analysis of the CSP-CFP link and generate several new questions to be the subject of future research.

CSR

OpenAIRE

Maharjan, Sameer; Karki, Ganesh; Gurung, Babita; Duwadi, Ashish; K C, Jyoti

2017-01-01

Sustainability of any business has become the primary concern for a long-term business. Similarly, the main goal of every business is to make profit, to make profit and sustainable business a company apply different strategy among many corporate social responsibilities is also one of them. Corporate Social responsibility(CSR) is mainly established for the profit of the corporation concerning about the environment, legal, ethical and philanthropic perspective. Although CSR is a tool to profit ...

Consumers’ responses to CSR in a cross-cultural setting

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Hakan Karaosman

2015-12-01

Full Text Available The paper aims to clarify the relationship between corporate social responsibility (CSR and consumer behaviour in an international setting. Consumers’ responses to CSR activities and the impact on the purchase decision are limited discourses. CSR-based studies in the fashion and apparel industry are also scarce. Therefore, this study attempts to enlighten the subject of how consumers from different countries respond to CSR adopted in the fashion and apparel industry. This study is based on an exploratory qualitative research for which focus group interviews, including six group discussions with Spanish and Turkish consumers, have been used. The fundamental dimension for sampling was consumers’ interest and knowledge of CSR-related issues. The data were examined by constant comparison analysis. The paper provides empirical insights that suggest that these consumers, regardless of their country of origin, perceive CSR actions as part of companies’ marketing strategies, while overall consumer awareness to CSR is low. Moreover, the criteria, which determine the purchase decision is to be governed by self-interest. A difference between participants from both countries has been found with regard to their demand for more regulation towards CSR. An identified research need in international marketing discipline, is fulfilled in this study.

A practical approach to implementing CSR in the electronics industry: global supply chain management focusing on corporate social responsibility

Energy Technology Data Exchange (ETDEWEB)

Jamieson, S.; Rice, G. [Panasonic Mobile Communication Development of Europe (PMCDE) (United Kingdom); Hilbron, R. [Vodafone Group Plc (United Kingdom); Clift, R.; Wehrmeyer, W. [Centre for Environmental Strategy, Univ. of Surrey (United Kingdom)

2004-07-01

This paper covers a co-operative investigation undertaken by Vodafone Plc and Panasonic Mobile Communications (PMC); applying Corporate Social Responsibility (CSR) principles in an actual assessment of the supply chain. Together, we carried out an informal CSR assessment on a Panasonic mobile phone handset manufacturing facility in the Philippines. CSR issues vary with geographical and cultural region. By researching CSR concerns typically encountered in the region, focal points of business performance for the Philippines investigation were identified. These are detailed in the paper. A key benefit from this assessment was the increased understanding of the management of the indirect CSR issues within the supply chain. This understanding is essential when developing a system for CSR supply-chain management. This paper will describe this exercise and its findings and will suggest future steps necessary to successfully integrate CSR principles though the global supply chain. (orig.)

PERANAN CORPORATE SOCIAL RESPONSIBILITY (CSR PT. KALIMANTAN PRIMA PERSADA TERHADAP PENINGKATAN PENDAPATAN DAN PENDIDIKAN MASYARAKAT KECAMATAN LOKPAIKAT KABUPATEN TAPIN PROVINSI KALIMANTAN SELATAN

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Teguh Agung Samudra

2016-06-01

Full Text Available Corporate Social Responsibility (CSR is an idea that corporate social responsibility was born to answer the problem posed in the midst of society. CSR is expected to help the development process by increasing the role of the company for the welfare of the community, especially communities around the company. The purpose of this study is to get the concept CSR program of PT. Kalimantan Prima Persada (PT KPP in accordance with the needs of the community, social public opinion regarding the company's existence and analyze the relationship between CSR programs to increase revenue and public education. The research was carried out by simple random sampling with the number of respondents 60 families (family head. Respondents are the beneficiaries of CSR in 3 (three villages, namely Binderang, Bitahan Baru and Bitahan. Analysis of the data with the three stages, namely to determine the public perception was measured using a Likert scale (Allen and Seaman, 2007 and categorized into three major groups, namely good, average, and bad. Analyzed for levels of perception using calculating Value Perception (NP, the classification category is based on the total score obtained by the respondents for each aspect presented on the questionnaire. For data analysis the factors that influence the perception of the community in the role of CSR PT. KPP using multiple regression analysis (Multiple Linear Regression Analysis processed through the SPSS program (Statistical Program for Social Science. The results showed that the concept of CSR Program PT. KPP has had planning documents and strategies in the CSR Program SOP system so that programs that have been implemented with the aim to empower people and can fit the needs of the community. As many as 15% of respondents admitted that the existence of a company's CSR program is quite good and affect the existence of the company, while the respondents who perception bad as many as 10%. Income and household education in the

CRAFTING CORPORATE SOCIAL RESPONSIBILITY (CSR): A CASE STUDY OF CSR STRATEGIZING AND INSTITUTIONALIZATION

OpenAIRE

Krikorian, Frederic

2009-01-01

This dissertation aims to fill a gap in CSR research by adopting a constructivist perspective to investigate how CSR practitioners craft strategies and how this contributes to the institutionalization of CSR in general, and of the ‘business case for CSR’ in particular. It does so by relying on the strategy-as-practice approach and the notions of institutional entrepreneurship and institutional work. This dissertation is based on a single-case study of two CSR practitioners who implemented a C...

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

Directory of Open Access Journals (Sweden)

Ani Yuningsih

2005-12-01

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

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...

CSR Communication Strategies for Organizational Legitimacy in Social Media

DEFF Research Database (Denmark)

Colleoni, Elanor

2013-01-01

is to investigate which corporate communication strategy adopted in online social media is more effective to create convergence between corporations' corporate social responsibility (CSR) agenda and stakeholders' social expectations, and thereby, to increase corporate legitimacy. Design/methodology/approach – Using....... Empirical findings show that, even when engaging in a dialogue, communication in social media is still conceived as a marketing practice to convey messages about companies. Originality/value – This paper originally investigates organizational legitimacy in the context of social media by applying advanced...... the entire Twitter social graph, a network analysis was carried out to study the structural properties of the CSR community, such as the level of reciprocity, and advanced data mining techniques, i.e. topic and sentiment analysis, were carried out to investigate the communication dynamics. Findings...

Corporate Social Responsibility : Legal and semi-legal frameworks supporting CSR developments 2000-2010 and cases studies

NARCIS (Netherlands)

Lambooy, T.E.

2010-01-01

Corporate social responsibility (CSR) has rapidly gained a foothold in business. In the last decade, many companies developed 'Planet, People, Profit' strategies, and put them into practice. Governments and civil society have called on private actors to contribute in resolving the difficulties of

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

OpenAIRE

Teo, Elaine Khai Lin

2008-01-01

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

Occupational safety and health aspects of corporate social responsibility (CSR) in Japanese companies listed on the Tokyo Stock Exchange (TSE) first section.

Science.gov (United States)

Kawashita, Futoshi; Taniyama, Yukari; Hwi, Song You; Fujisaki, Takeshi; Kameda, Takashi; Mori, Koji

2005-11-01

Recently, corporate social responsibility (CSR) is becoming widely recognized as an issue for Japanese companies. Corporate responsibility for employees is considered important by various stakeholders, and occupational safety and health is regarded as one of these responsibilities. The present authors examined this issue from the viewpoint of corporate management by analysis of statements found in CSR-related reports. For companies listed on the First Section of the Tokyo Stock Exchange (TSE), we searched for CSR-related reports, and titles and contents, based on two established guidelines: the GRI Sustainability Reporting Guidelines 2002 as the international reference and the Environmental Reporting Guidelines of the Ministry of the Environment, Government of Japan, as the domestic reference. Corporations that published CSR reports were 26.3% (416/1,581) of the total, and large differences were recognized by type of industry. Comparing the numbers of pages for various contents, more concern was shown about the environment than about social activity, indicating the environment to be the main issue of CSR in Japan. In the items included in the guidelines, many matters about occupational accidents were mentioned, but it was found that statements regarding HIV/AIDS, which is not of such strong social concern in Japan, and statements regarding the costs of safety that are difficult to calculate were few. However, statements regarding mental health, which is of high interest socially, were many, even though this issue is not included in the two guidelines used. In revising the guidelines, these matters should be reviewed. In the future, continuance of analysis of CSR-related reports with regard to changes and comparisons with overseas reports will help improve occupational safety and health.

CSR as Aspirational Talk

DEFF Research Database (Denmark)

Christensen, Lars Thøger; Morsing, Mette; Thyssen, Ole

2013-01-01

Most writings on corporate social responsibility (CSR) treat lack of consistency between organizational CSR talk and action as a serious problem that needs to be eliminated. In this article, we argue that differences between words and action are not necessarily a bad thing and that such discrepan......Most writings on corporate social responsibility (CSR) treat lack of consistency between organizational CSR talk and action as a serious problem that needs to be eliminated. In this article, we argue that differences between words and action are not necessarily a bad thing...

Analysis of the Corporate Social Responsibility (CSR practices in Mexico and its relationship with the labor development and workers life quality

Directory of Open Access Journals (Sweden)

José Vargas-Hernández

2017-12-01

Full Text Available In recent years in Mexico, private and public institutions have implemented mechanisms to encourage companies to adopt practices focused on Corporate Social Responsibility (CSR, however, there has been a certain level of disbelief in society about the benefits generated Based on the practices of social responsibility implemented by the companies and especially on the quality of life of the collaborators, so that the analysis is performed, through a descriptive analytical method, that can better describe the phenomenon and detect if in reality The strategies implemented, on the practices of CSR in Mexico.

RPORATE SOCIAL RESPONSIBILITY (CSR BIDANG LINGKUNGAN HIDUP PADA HOTEL BINTANG LIMA DI KAWASAN PARIWISATA UBUD, KABUPATEN GIANYAR

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Olivia Grace Brigitta Florencia

2016-12-01

Full Text Available The negative impact of tourism accommodation development, is environmental damage. Law of the Republic of Indonesia No. 10 of 2009 on Tourism Article 26, requires owner to be responsible through environmental maintenance.Law of the Republic of Indonesia No. 40 of 2007 on Limited Liability Companies Article 74, requires each company to implement Corporate Social Responsibility (CSR.The ministry of Environment itself summarizes the CSR on environment, such as Production Profit, Eco Office, Waste Management with 3R principle (Reduce, Reuse and Recycle, Conservation of Natural Resources and Energy, Renewable Energy, Climate Change Adaptation and Environmental Education.This research aimed to analyze the effectivity of CSR programs on environmental in fivestar hotels in Ubud Region, the factors that affect the program, and its development strategy. The research used descriptive quantitative method. The method of data collection using observation, interviews, and questionnaires. Data obtained was analyzed using descriptive qualitative method, complemented with IFAS (Internal Factor Analysis Summary, EFAS (External Factor Analysis Summary, and SWOT analysis.The result showed that implementation of CSR programs has not entirely been done effectively. From seven CSR programs, two programs have been categorized effective. Those two programs are Climate Change Adaptation and Environmental Education. However the program which has not run effectively is Production Profit, Eco Office, Waste Management with 3R principle (Reduce, Reuse and Recycle, Conservation of Natural Resources and Energy Renewable Energy. The main factor affecting CSR Program is organization, with score of 4.41. CSR implementation strategy, the manager continues the previous strategy that has been done. However, for the advancement of CSR programs is necessary needed revamping management, with concentration via vertical integration.

Exploring the Organizational Culture’s Moderating Role of Effects of Corporate Social Responsibility (CSR) on Firm Performance: Focused on Corporate Contributions in Korea

OpenAIRE

Myeongju Lee; Hyunok Kim

2017-01-01

The purpose of this study was to examine the role of organizational culture in helping to translate corporate social responsibility (CSR) into firm performance. We employed arguments from the CSR strategy view to highlight the effectiveness of CSR and the contingency approach to explain the vertical fit between CSR and the organizational culture in a firm. Furthermore, we examined the moderating influence of organizational culture on the CSR–firm performance linkage. The results suggest that ...

Renewable forms of Privatization of Education in Brazil: voluntary work and corporate social responsibility (CSR.

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Silvana Aparecida de Souza

2009-06-01

Full Text Available This text brings conceptual search performed, which had to voluntary work in education, when connected to the actions called Corporate Social Responsibility (CSR. It can be said that such actions fall as renewable forms of privatization of education, through the precariousness of their supply and maintenance by the public, and that is the stimulus that each volunteer contributes to the maintenance of activity (education, legitimacy is ever more the idea that the government can not cope alone with all the responsibility. It follows therefore that this new form of privatization is done so indirectly, since the authorities did not formally abandon the responsibility for the financing and maintenance of the public education system, but there is a partial sharing of responsibilities with the citizens in condition of volunteers, as most of actions and donations made by virtue of the shares of CSR does not involve investments by the companies, but are a result of the call or direct donation of staff / volunteers.

Danske virksomheders socialt ansvarlige arbejde: Danish companies work with corporate social responsibility (CSR)

OpenAIRE

Kejser, Anders

2013-01-01

This project will clarify how Danish companies work with CSR (Corporate social responsibility) and which underlying structure is behind this. This will be looked upon in a critical realistic perspective. Trough the analysis which includes Edward R. Freemans stakeholder theory, Ann K. Buchholtz and Archie B. Carroll description of the legitimization theory, and the collected quantitative and qualitative empirical data, will the above be illuminated. Trough the projects newly emerged data, will...

The Relationship between Social Visibility and CSR Disclosure

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Waris Ali

2018-03-01

Full Text Available The aim of this research is to investigate the link between different proxies of social visibility such as company size, company profitability, environmental sensitivity, and multinational subsidiary with CSR disclosure. This study used a content analysis method to extract CSR-related information from the annual reports of 253 listed companies of Pakistan. The collected data was analyzed through a multiple linear pooled regression analysis technique. The results showed that company size, company profitability, environmental sensitivity, and to be a multinational subsidiary have a significant positive relationship with CSR disclosure. This indicates that different aspects of corporate social visibility are associated with CSR disclosure. We assert that highly socially visible companies, prone to pressures from various actors of the society such as the media, NGOs, the government, and other stakeholders, appear to disclose CSR information to manage relationships with these actors.

Voluntary CSR vs. mandatory CSR : the sound of employees

OpenAIRE

Sarna, Bhavesh

2016-01-01

Corporate Social Responsibility (CSR) laws are an area of exploration and there is debate over preference to voluntary CSR laws or to mandatory CSR laws. The objective is to con-duct a micro-level study to explore the employee’s preferences for mandatory CSR laws or voluntary CSR laws. There is some existing literature on this topic at the macro-level and goal is to extend and contribute to the literature about this topic by studying the pref-erence at the micro-level. A qualitative study bas...

The Relation Between Policies Concerning Corporate Social Responsibility (CSR) and Philosophical Moral Theories - An Empirical Investigation

DEFF Research Database (Denmark)

Frederiksen, Claus Strue

2010-01-01

philosophical moral theories and the ethical content of business activities have mainly concentrated on the ethical decision-making of managers. Some of the most prominent investigations in that regard propose that managers mainly act in accordance with utilitarian moral theory (Fritzsche, D. J. and H. Becker......: 1984, Academy of Management Journal27(1), 166–175; Premeaux, S. and W. Mony: 1993, Journal of Business Ethics12, 349–357; Premeaux, S.: 2004, Journal of Business Ethics52, 269–278). I conclude that CSR policies are not based on utilitarian thinking, but instead, on some kind of common-sense morality......This article examines the relation between policies concerning Corporate Social Responsibility (CSR) and philosophical moral theories. The objective is to determine which moral theories form the basis for CSR policies. Are they based on ethical egoism, libertarianism, utilitarianism or some kind...

Exploring the Organizational Culture’s Moderating Role of Effects of Corporate Social Responsibility (CSR on Firm Performance: Focused on Corporate Contributions in Korea

Directory of Open Access Journals (Sweden)

Myeongju Lee

2017-10-01

Full Text Available The purpose of this study was to examine the role of organizational culture in helping to translate corporate social responsibility (CSR into firm performance. We employed arguments from the CSR strategy view to highlight the effectiveness of CSR and the contingency approach to explain the vertical fit between CSR and the organizational culture in a firm. Furthermore, we examined the moderating influence of organizational culture on the CSR–firm performance linkage. The results suggest that some organizational cultures moderate the relationship between CSR and financial outcomes, and that organizational culture may play an important role in enhancing a positive relationship between CSR and firm performance.

THE INFLUENCE OF BANKING CORPORATE SOCIAL RESPONSIBILITY (CSR THROUGH FINANCIAL PERFORMANCE

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Sri Suryaningsum

2016-10-01

Full Text Available This study aims to determine the influence of corporate social responsibility (CSR which had been focusing proxy components to the environment, energy, health and safety, labor, product, public health and the financial performance using the variable return on equity (ROE. The sample was taken by 10 banking companies which listed on the Stock Exchange in the year 2007 to 2012 revealing the CSR in the annual report. T he sampling method technique used purposive sampling. The model used in this research is multiple linear regressions. The results showing the influence of CSR simultaneously was measured by components of the environment, energy, health and safety, labor, product, public health and the return on equity (ROE relating to F counted as equal to 6.522 with a significance level of 0.000 and the environment variable partially that did not affect the ROE as a significance level of 0.881> 0.05, thus energy variables did not significantly ROE due to the significance 0.980> 0.05.  The other variables concerning to the health and safety of workers significant influence with ROE due to the significance of 0.002 < 0.05. In addition, the other variables of labor has not significant ROE due to the significance 0.683> 0.05, variable product does not influence significant the ROE because of the significance 0.490> 0.05, variable community involvement did not influence significantly the ROE is due to the significance 0.234> 0.05 and a common variable influence significantly the ROE for significance 0.002 <0.05.

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.

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.

Tinjauan Yuridis Fungsi Coorporate Social Responsibility (CSR) Bagi Perkembangan Perseroan Terbatas (PT) Menurut UU No. 40 Tahun 2007 (Studi : pada PT. Medan Jaya Cipta Sarana)

OpenAIRE

Tamara, Hari

2013-01-01

Corporate Social Responsibility (CSR) is a program made ​​by a company as a form of social responsibility and concern for the community and appropriate stakeholders are mandated by Act No. 40 of 2007 on Limited Liability Companies. However, we need to realize that CSR is not just a social program established. Although the primary objective of any company is looking for profit maximization, but it should be thought of as narrow as this should be left behind. The concept of community economic s...

ENVIRONMENTAL RESPONSIBILITY OF SMALL AND MEDIUM-SIZED ENTERPRISES AND ITS SIGNIFICANCE FOR THE IMPLEMENTATION OF THE CSR CONCEPT

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Magdalena Kaźmierczak

2016-06-01

Full Text Available This article attempts to assess the importance of the environmental dimension of the concept of corporate social responsibility (Social Corporate Responsibility - CSR in small and medium-sized enterprises. The first part describes the essence of corporate social responsibility. The second part is the basic pillar of CSR, which is an ecological area. The third part presents the environmental efforts undertaken by small and medium-sized enterprises in the field of CSR. The analysis was based on the literature available and data obtained from empirical research conducted by the writer. The results show that companies, however in different extent undertake ecological activities willingly. Furthermore, those activities benefit not only in terms of the environmental dimension of CSR, but also in other areas of the organization.

Relations Between Positive Impacts Of CSR, External Support, CSR Knowledge And The Degree Of CSR Practices In Thai Small And Medium Enterprises

OpenAIRE

Pornpimon Eua-anant; Dusadee Ayuwat; Buapun Promphakping

2011-01-01

This article investigates the relations between positive impacts from Corporate Social Responsibility (CSR), external support, knowledge about CSR and the degree of CSR practices according to international standards in the viewpoint of small and medium enterprises in Thailand. The survey among 262 small and medium enterprises in five sections in the northeastern region of Thailand reveals that positive impacts of CSR on internal issues have shown to be positively related to the degree of CSR ...

Corporate social responsibility: the role of public policy: a systematic literature review of the effects of government supported interventions on the corporate social responsibility (CSR) behaviour of enterprises in developing countries

NARCIS (Netherlands)

Ingram, V.; de Grip, K.; de Ruyter de Wildt, M.; Ton, G.; Douma, M.; Boone, K.; van Hoeven, H.

2013-01-01

Corporate social responsibility (CSR) focuses on creating social and environmental value in addition to economic performance: people, planet and profit (or Triple P). Public authorities are increasingly supporting companies that choose to do so. What has become of the Dutch government’s efforts to

CSR: Sustainability Development atau Greenwashing?

OpenAIRE

Bernadus, Yohanes Andri Putranto

2013-01-01

Abstrak: CSR: Sustainability Development atau Greenwashing? Dengan menggunakan ciri-ciri social bank, penelitian ini bertujuan menguji apakah perusahaan perbankan yang terdaftar di BEI pada tahun 2009-2011 melakukan aktivitas Corporate Social Responsibility (CSR) untuk tujuan sustainability development atau hanya sebagai kegiatan greenwashing (strategi pemasaran). Fokus penelitian ini adalah pada akun-akun yang tersaji dalam laporan posisi untuk menilai aktivitas CSR dan bukan pada pernyataan...

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.

From CSR to Social Risk Management

DEFF Research Database (Denmark)

Taarup Esbensen, Jacob

2014-01-01

When it comes to social risks multinational companies (MNC) within Mining are one of the most exposed businesses one can imagine. This paper examines how social risk management is practiced through the case of Teghout copper-molybdenum mine in North- Eastern Armenia, supplemented with evidence from...... other mining MNCs in the country, onsite fieldwork, interviews with key stakeholders, and public available information. This evidence suggest that a standards based social risk management strategy is adopted and that this strategy is based on international Corporate Social Responsibility (CSR) standards...... engagement management systems that is promoted through the standard. The implemented social risk management systems are ineffective because they makes the MNC unable to recognise the value of weak ties and fail to build legitimacy and trust with some of the key stakeholders resulting in the creation of more...

CSR as Imperialism

DEFF Research Database (Denmark)

Lund-Thomsen, Peter; Khan, Farzad Rafi

2011-01-01

-discourse of CSR as Western imperialism paves the way for an alternative reading of CSR that challenges both more management-oriented mainstream conceptions of CSR and more critical contributions to the CSR and development literature. The article suggests that this alternative reading of CSR as Western imperialism......The voices of local manufacturers have largely been overlooked in academic and policy debates on corporate social responsibility (CSR) in the developing world. This article makes a contribution towards filling this gap in the literature by explicitly taking a phenomenological approach that maps...... the interpretations given to Western-based CSR initiatives by local manufacturers. Data from two qualitative research projects on CSR initiatives in the soccer ball industry of Sialkot, Pakistan, are utilized to explore this issue in an inductive and exploratory manner. The article suggests that many soccer ball...

Circuitry linking the Csr and stringent response global regulatory systems.

Science.gov (United States)

Edwards, Adrianne N; Patterson-Fortin, Laura M; Vakulskas, Christopher A; Mercante, Jeffrey W; Potrykus, Katarzyna; Vinella, Daniel; Camacho, Martha I; Fields, Joshua A; Thompson, Stuart A; Georgellis, Dimitris; Cashel, Michael; Babitzke, Paul; Romeo, Tony

2011-06-01

CsrA protein regulates important cellular processes by binding to target mRNAs and altering their translation and/or stability. In Escherichia coli, CsrA binds to sRNAs, CsrB and CsrC, which sequester CsrA and antagonize its activity. Here, mRNAs for relA, spoT and dksA of the stringent response system were found among 721 different transcripts that copurified with CsrA. Many of the transcripts that copurified with CsrA were previously determined to respond to ppGpp and/or DksA. We examined multiple regulatory interactions between the Csr and stringent response systems. Most importantly, DksA and ppGpp robustly activated csrB/C transcription (10-fold), while they modestly activated csrA expression. We propose that CsrA-mediated regulation is relieved during the stringent response. Gel shift assays confirmed high affinity binding of CsrA to relA mRNA leader and weaker interactions with dksA and spoT. Reporter fusions, qRT-PCR and immunoblotting showed that CsrA repressed relA expression, and (p)ppGpp accumulation during stringent response was enhanced in a csrA mutant. CsrA had modest to negligible effects on dksA and spoT expression. Transcription of dksA was negatively autoregulated via a feedback loop that tended to mask CsrA effects. We propose that the Csr system fine-tunes the stringent response and discuss biological implications of the composite circuitry. © Published 2011. This article is a US Government work and is in the public domain in the USA.

CORPORATE SOCIAL RESPONSIBILITY AND ITS FINANCIAL PERFORMANCE

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Raluca Miruna Zapciu

2015-06-01

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

The Implementation of Corporate Social Responsibility (CSR in Central Java Earthquake: A Preliminary Study on Consumer Belief, Attitude, and Purchase Intention

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Kresno Agus Hendarto

2009-09-01

Full Text Available In Indonesia, Law No. 40/2007 paragraph 74 on Limited Liability Corporation regulates corporate social responsibility (CSR. Although CSR is mandatory for Indonesian resource-based firms, only four months after its enactment, six parties have asked for a judicial review to the Constitution Court as to the mandatory implementation of CSR. They argue that the mandatory implementation of CSR might result in legal uncertainty, render businesses inefficient, decrease competitiveness, and trigger discriminative treatments. Using the cases of CSR after the earthquake in Yogyakarta, this paper aims at answering the question of whether the implementation of CSR will lead to a decrease in competitiveness. Harnessing a mixed method of qualitative and quantitative approaches, this paper examines the models of beliefs, attitudes, and purchase intentions of consumers toward a company implementing CSR. The first phase of this study used a focus group discussion (FGD to collect data from those who had benefited from CSR, and was analyzed using the content analysis. The results of the first phase then became the basis for the second phase. In the second phase, data were collected by surveying parents of school children whose school buildings were reconstructed by CSR programs, and answers were analyzed using the partial least squares analysis. Results show that the conjecture that the implementation of CSR will result in a decrease in competitiveness is not true. It is evident that CSR program affects the attitudes of consumers toward the firm, and that attitude fully mediates the relation between beliefs and purchase intentions toward the products of the firm implementing CSR.

External CSR Communication in a Strategic Approach

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Diana Corina GLIGOR-CIMPOIERU

2014-12-01

Full Text Available As part of a strategic approach, aimed at assuring mutual benefits for the social cause and the business organization, a good CSR - Corporate Social Responsibility communication is vital for the success of a CSR program. We argue that there is not a problem with the legitimacy of the CSR concept, but rather to its implementation. If a business organization implementing socially responsible initiatives is focusing only on reaping the image benefits from a simple public relations perspective, then it loses all the potential business benefits it could gain from a strategic approach focused on long term real results in a win-win perspective. The fact that the image benefit is one of the most important incentives that a business organization could obtain for engaging in CSR activities cannot be ignored, and that is the reason why we have chosen to analyse the topic of CSR communication, mainly external communication, as an important link in the process of implementing a CSR program, that plays an important part for the success of a CSR program. The approach on CSR communication should definitely be a strategic one, and long already common forms of external CSR communication like web pages or CSR annual reports new means of social media networks have an increasing importance. For the practical part of the paper, we were interested in analyzing how much of the external CSR communication in the Romanian business environment is oriented toward a traditional or a strategic approach.

How do foreing companies understand and practice Corporate Social Responsibility in Mozambique? : a comparative study of three business activities and their approach to CSR

OpenAIRE

Thomsen, Bettina

2010-01-01

Masteroppgave i development management- Universitetet i Agder 2010 Corporate Social Responsibility (CSR) which is a set of standards to which a company subscribes in order to make its impact on society is believed to have potential to contribute to sustainable development and poverty reduction in the world by addressing one or more of the four responsibilities described by Carroll in his CSR Pyramid, and later revisited by Visser. The impacts however will depend on which approa...

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 ...

Analýza CSR ve vybrané firmě

OpenAIRE

Hořejší, Renata

2012-01-01

This thesis deals with Corporate Social Responsibility. In the theoretical part the basic concepts of Corporate Social Responsibility are determined and introduced initiatives dealing with CSR at national, European and global level. The definition of methods for measuring CSR, communication, implementation and benefits of CSR for the company are also included in this part. The practical part is focused on the company Skupina ČEZ. There is company presentation, particular CSR activities and re...

CSR-communication in the Business Press

DEFF Research Database (Denmark)

Morsing, Mette; Langer, Roy

on a broadly encompassing and ambiguous definition of CSR. Our empirical data shows how the business press in its discourse on CSR provides no clarity on the definition of CSR in terms of a coherent motive, a dominant stakeholder or a consistent issue, but rather maintains ambiguity and imprecision about......In this paper we analyze the construction of corporate social responsibility in the business press as an act of strategic ambiguity. While corporate social responsibility (CSR) generally evokes positive associations in public opinion, this paper demonstrates that these associations are based...... is systematically maintained in the business press. We refer to this process as strategic ambiguity. The paper discusses the potential value and limitations of framing CSR in a state of strategic ambiguity in the context of the concurrent rethinking of the role of business in modern welfare societies....

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...

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...

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.

Socially responsible firms

NARCIS (Netherlands)

Ferrell, A.; Liang, Hao; Renneboog, Luc

2016-01-01

In the corporate finance tradition, starting with Berle and Means (1932), corporations should generally be run to maximize shareholder value. The agency view of corporate social responsibility (CSR) considers CSR an agency problem and a waste of corporate resources. Given our identification strategy

Tailoring CSR Strategy to Company Size?

Directory of Open Access Journals (Sweden)

Alexandra ZBUCHEA

2017-09-01

Full Text Available Corporate Social Responsibility (CSR is one of the most debated topics in the academic and professional business literature, being analyzed in a myriad of perspectives, from philosophy, to marketing, management practice, managerial strategies or financial impact. The very term of CSR implies that involving with society in a structural way that is part of a business DNA is or should be understood as a characteristic of big size companies (e.g. ‘corporations’. Academic literature and financial reports show a direct relationship between a company size and its CSR budget, therefore some conclusions have been taken that CSR is effective mostly in cases of big budgets and, consequently, of big companies. Academic research also tends to favor large corporations. Most of the literature on CSR is dedicated to large companies. Nevertheless, in the past decade, increasingly more studies have investigated the social responsibility assumed by other types of companies (such as SMEs, by public institutions or by nonprofit organizations. Our present empirical analysis based on structured academic literature review (comprehensive selection of relevant international papers and content analysis demonstrates that CSR should go beyond the classical understanding of the ‘corporation’ concept and that it should be tailored to SMEs as well. Innovation and top management support are the drivers of effective CSR adoption by SMEs, for positive results meeting specific business model requirements, as well as for society. Going beyond social responsibility as a philosophical duty, correctly tailored CSR strategies can be efficient for small and medium enterprises in meeting strategic business objectives.

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.

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.

Socially Responsible Firms

NARCIS (Netherlands)

Renneboog, L.D.R.; Liang, H.; Ferrell, A.

2014-01-01

In the corporate finance tradition starting with Berle & Means (1923), corporations should generally be run so as to maximize shareholder value. The agency view of corporate social responsibility (CSR) generally considers CSR as a managerial agency problem and a waste of corporate resources, since

Role of CSR Reporting. Evidence from Poland

Directory of Open Access Journals (Sweden)

Magdalena Wójcik-Jurkiewicz

2017-09-01

Full Text Available Role of CSR Reporting. Evidence from Poland The paper addresses the issue of Corporate Social Responsibility (CSR reporting. The concept of CSR reporting is increasingly being discussed among practitioners and academics. The main objective of the paper is to investigate the trends of CSR reporting in Poland and to try to implement them in WIG 30 companies. The research confirmed the existing information chaos in these disclosures of socially responsible issues in various reports. An analysis of domestic and foreign literature has been performed which pointed to the multidimensionality of actions taken by companies in the context of CSR reporting. The research points to the need to apply standards regarding the disclosure of non-financial information in the form of reports for public limited companies.

CSR-kommunikation med omtanke

OpenAIRE

Skovgaard, Maja; Felbo-Kolding, Mia; Larsen, Peter Hjorth

2007-01-01

Strategic Corporate Social Responsibility communication has become a big challenge for companies today. Increasingly, investors, NGO’s, B2B customers and consumers want the companies to engage in CSR activities and to document and communicate them. But CSR communication is complicated by the fact that stakeholders not always want to hear about the companies’ efforts. Companies are often perceived as self-absorbed and are met with scepticism when they communicate their CSR efforts. In this pro...

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...

CSR INTEGRATION INTO THE CORPORATE STRATEGY

Directory of Open Access Journals (Sweden)

Patrizia GAZZOLA

2014-12-01

Full Text Available The aim of this research paper is to develop a model for the integration of ethics and Corporate Social Responsibility (CSR into the company strategy as a source of competitive advantages. CSR is an organization's obligation to consider the interests of their customers, employees, shareholders, communities and to consider the social and environmental consequences of their business activities. By integrating CSR into the corporate strategy and stakeholder management, organizations can ensure that the increasing of shareholder value doesn’t overshadow the need to behave ethically to their stakeholders. The research is based on the theoretical framework that supports a thesis of beneficial impact of the development and implementation of CSR plan: by planning out CSR as part of a corporate strategy, companies can achieve the ultimate goal of creating both social value and corporate value.

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.

PELAKSANAAN PROGRAM CORPORATE SOCIAL RESPONSIBILITY (CSR PT. VIZI UTAMA MANDIRI (VUM DI JORONG SUNGAI KUNYIT, KAB. SOLOK SELATAN

Directory of Open Access Journals (Sweden)

Yesi Herlina

2014-06-01

Full Text Available This article talks about Corporate Social Responsibility (CSR PT. Visi Utama Mandir (PT. VUM. The company is engaged in mining iron ore. This article describes the company's CSR programs implemented, and to describe the impact of CSR programs to the community Jorong Koto Sungai Kunyit subdistrict Sangir Balai Janggo. The approach used in this study is a qualitative approach and descriptive. Determination of informants done Snowbolling Sampling. Collect data through interviews, observation and document study. The results showed that the company's CSR prorgam: the first, physical program, which the company provided assistance to the opening of new roads, road repair help communities, disaster relief, assistance for sports facilities, places of worship aid, and assistance every month. Second, non-physical program: health education and entrepreneurship training. Help the opening of new roads, easier access to public transportation. Help community road improvement, repair roads damaged in a residential area residents Jorong Koto Sungai Kunyit, to meet the public demand for transportation smoothly. Disaster relief, PT. VUM provide assistance such as: issuing machine, giving money, giving them the tools kitchen utensils, and others. Sporting equipments, awarded when a proper sports venues to be renovated in order to better the welfare of society. Help places of worship, giving donations and assistance to local houses of worship, with the aim of increasing public worship and religious knowledge. Help regularly every month, every month the implementation of assistance is provided to all households in Jorong Turmeric and Jorong Koto Sungai Sungai Sungkai, to help meet the basic needs of society Tulisan ini mengulas tentang program Corporate Social Responsibility (CSR PT.VUM. Perusahaan ini bergerak dalam bidang tambang biji besi. Artikel ini mendeskripsikan program CSR yang dilaksanakan perusahaan, serta mendeskripsikan dampak program CSR kepada

CSR Performance, Financial Reporting, and Investors’ Perception on Financial Reporting

Directory of Open Access Journals (Sweden)

Lukas Timbate

2018-02-01

Full Text Available This study examines whether socially responsible firms behave differently from other firms in their financial reporting. Specifically, we question whether firms that are better in their corporate social responsibility (CSR performance also behave in a responsible manner to maintain their financial reporting quality and whether the market rewards such responsible behaviors. Using data from S&P 500 US companies, we find that socially responsible firms are less likely to manage their earnings. However, we fail to find significant relationships between CSR and investors’ perceptions on earnings, measured by stock returns and earnings response coefficient. We interpret the results as investors not fully reflecting the benefits from CSR performance. Our findings are consistent with the notion that CSR activities are motivated by managers’ ethical incentives to serve the interests of stakeholders.

CAN CSR INFLUENCE EMPLOYEES SATISFACTION?

Directory of Open Access Journals (Sweden)

Patrizia Gazzola

2016-07-01

Full Text Available The study shows how CSR for employees may represent a special opportunity to influence: employees’ general impression of the company and expectations about how the organization treats its employees. Companies have very important role to affect change in their communities and the environment by adopting CSR initiatives. Though short-term benefits might be few, it is likely that the importance of CSR will increase in years to come as people become more interested in the social and environmental effects of companies There’s a debate over whether CSR initiatives, that are socially responsible or environmentally friendly improves employees’ perceptions of the company. When a company has CSR initiatives, employees are more proud of and committed to the organization. This is because the personal identities are partly tied up in the companies that person works for. If a company is saving the world, reflects positively on employees and makes them feel good about the work they do for the company. The role CSR plays in enhancing a company's reputation among its own employees, subsequently boosting their motivation and engagement, is perhaps underrated, which is particularly problematic for companies that are inconsistent in their approach to implementing CSR initiatives. Studies involving CSR have not fully explored how organizational social performance impacts individual employee behaviors nor examined the attributes of individuals comprising stakeholder groups such as employees. The objectives of this study are to analyze the implementation of CSR programs and its impact on employees. The main underlying proposition is that organization can influence its employee through his or her own ethical and responsible behavior. The work culture built upon this sense of organization’s voluntary contribution toward a wide number of stakeholders could invite and encourage employee to adopt the same voluntary attitude and behavior to their own fellow

CSR och politisk konsumtion : - en studie av Nikes och Pumas CSR- rapporter

OpenAIRE

Björling, Ameli

2010-01-01

“CSR and political consumption – a study of Nike’s and Puma’s CSR-reports” The purpose of this dissertation is to examine if political consumption has influenced multinational corporations to improve their Corporate Social Responsibility reports and policies more, than a company who has not been a target for political consumption. This dissertation is a content analysis of Nike’s and Puma’s first (Nike 2001, Puma 2001) and latest (Nike 2007/09, Puma 2007/08) CSR- reports. Archie Carroll’s mod...

CSR and Feminist Organization Studies

DEFF Research Database (Denmark)

Grosser, Kate; Moon, Jeremy

2017-01-01

Although corporate social responsibility (CSR) practice increasingly addresses gender issues, and gender and CSR scholarship is expanding, feminist theory is rarely explicitly referenced or discussed in the CSR literature. We contend that this omission is a key limitation of the field. We argue...... that CSR theorization and research on gender can be improved through more explicit and systematic reference to feminist theories, and particularly those from feminist organization studies (FOS). Addressing this gap, we review developments in feminist organization theory, mapping their relevance to CSR....... With reference to six major theoretical perspectives in CSR scholarship, we note feminist research relating to each. Drawing upon FOS theory and CSR theory, we then develop an integrated theoretical framework for the analysis of gender issues in CSR. Our framework enables us to identify research strengths...

Global Compact - an international CSR paradox: Global Compact - et internationalt CSR paradoks

OpenAIRE

Stick, Kira; Schleimann, Nanna-Karina; Kofod Sørensen, Charlotte; Flügge, Ammitzbøll; William, Asbjørn

2015-01-01

This thesis examines some of the main theories in the field of Corporate Social Responsibil-ity with the aim to discuss and evaluate the concept Global Compact. The thesis uses the Danish chemical company Cheminova to exemplify the theoretical framework's vision and views on CSR. The theoretical foundation deals with the concept of CSR primarily through R. Edward Freemans stakeholder-theory, Milton Friedmans thoughts about companies re-sponsibility. In addition it also uses a legal aspect, to...

Detangling Value: A study into the benefits of using in-house CSR expertise compared with the benefits of using CSR consultancy expertise

OpenAIRE

MacCarthy, Jennifer

2007-01-01

Abstract The topic of Corporate Social Responsibility (CSR) is an area with an increasing breadth of literature. However, literature regarding how CSR expertise is sourced for developing CSR projects and programmes within companies is distinctly weak. This study takes, arguably, the two most predominant forms of CSR expertise, in-house CSR expertise and CSR consultancies, and investigates what value these different types of expertise offer in sourcing for CSR activities. Bey...

Experiencing CSR in Asia

DEFF Research Database (Denmark)

Kampf, Constance Elizabeth

2014-01-01

This paper focuses on Corporate Social Responsibility (CSR) as strongly linked to expectations for corporations in the cultural con- texts in which they operate. Using an approach based in a macro-level for socio-technical design, it examines the interaction between digital activist efforts to (re......)define CSR and corporate responses to these ef- forts. Two cases of interaction between stakeholders and corporations with activist interventions are examined. Findings demonstrate that this interaction around CSR is often indirect, and misses a critical inter- action around contesting knowledge. This calls...... into question the via- bility of CSR practices mediated by policy and NGOs, because busi- nesses appear to be simply adopting mediators’ perspectives to avoid a crisis rather than a building a strategy based on critical engagement with the issues....

Corporate Social Responsibility Initiatives Addressing Social Exclusion in Bangladesh

Science.gov (United States)

2009-01-01

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

Corporate social responsibility initiatives addressing social exclusion in Bangladesh.

Science.gov (United States)

Werner, Wendy J

2009-08-01

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

Corporate social responsibility (CSR) in sports: antecedents and consequences

OpenAIRE

P. Athanasopoulou; J. Douvis; V. Kyriakis

2011-01-01

(a) Purpose: The purpose of this research is to identify the types of CSR initiatives employed by sports organisations; their antecedents, and their consequences for the company and society. (b) Design/methodology/approach: This study is exploratory in nature. Two detailed case studies were conducted involving the football team and the basketball team of one professional, premier league club in Greece and their CSR initiatives. Both teams have the same name...

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

Effects of message appeal and service type in CSR communication strategies

OpenAIRE

Andreu, Luisa; Casado-Díaz, Ana B.; Mattila, Anna S.

2015-01-01

Studies highlight the importance of corporate social responsibility (CSR) for companies' stakeholders. Consumers, however, are often unaware of such initiatives. Understanding how to effectively communicate socially responsible initiatives is an important challenge for both researchers and managers, who invest considerable resources in CSR initiatives. This study examines consumers' responses to two types of CSR initiatives (environment-related and employee-based) using two types of message a...

Examining multi-level effects on corporate social responsibility and irresponsibility

Directory of Open Access Journals (Sweden)

Mazzei Matthew J.

2015-10-01

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

ETHICS AND PHILANTHROPY IN THE FIELD OF CORPORATE SOCIAL RESPONSIBILITY PYRAMID

OpenAIRE

Marija Mihaljevic; Ivana Tokic

2015-01-01

Corporate social responsibility (CSR) is a concept which is based on the orientation of economic subjects for the benefit of the community. CSR has a long and rich tradition of existence and activities but in the Republic of Croatia CSR is still developing. In this article, CSR is seen through Carroll’s pyramid of social responsibility which includes economic, legal, ethical and philanthropic responsibilities of business subjects. Economic and legal responsibilities which are core responsibil...

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.

Reflexive regulation of CSR to promote sustainability

DEFF Research Database (Denmark)

Buhmann, Karin

2011-01-01

and the EU CSR Alliance. Focusing on human rights based in international law, it analyses the patterns of negotiation in the MSF and the background for the launch of the CSR Alliance. It shows that analysing public-private regulation of CSR from the perspective of reflexive law theory assists us......This article discusses Corporate Social Responsibility (CSR) from the perspective of governmental regulation as a measure to promote public policy interests through public-private regulation intended to influence firms’ self-regulation. Presenting a ‘government case’ for CSR, the connection between...... climate change and environmental sustainability, and social, economic and other human rights lend human rights as part of CSR a potential for meeting some environmental and climate concerns and handling adverse side-effects. The article analyses two EU initiatives: The EU Multi-Stakeholder (MSF) on CSR...

Reflexive regulation of CSR to promote sustainablility

DEFF Research Database (Denmark)

Buhmann, Karin

and the EU CSR Alliance. Focusing on human rights based in international law, it analyses the patterns of negotiation in the MSF and the background for the launch of the CSR Alliance. It shows that analysing public-private regulation of CSR from the perspective of reflexive law theory assists us......This article discusses Corporate Social Responsibility (CSR) from the perspective of governmental regulation as a measure to promote public policy interests through public-private regulation intended to influence firms’ self-regulation. Presenting a ‘government case’ for CSR, the connection between...... climate change and environmental sustainability, and social, economic and other human rights lend human rights as part of CSR a potential for meeting some environmental and climate concerns and handling adverse side-effects. The article analyses two EU initiatives: The EU Multi-Stakeholder (MSF) on CSR...

Getting CSR communication fit

DEFF Research Database (Denmark)

Schmeltz, Line

2017-01-01

Companies experience increasing legal and societal pressure to communicate about their corporate social responsibility (CSR) engagements from a number of different publics. One very important group is that of young consumers who are predicted to be the most important and influential consumer group...... in the near future. From a value- theoretical base, this article empirically explores the role and applicability of ‘fit’ in strategic CSR communication targeted at young consumers. Point of departure is taken in the well-known strategic fit (a logical link between a company’s CSR commitment and its core...... values) and is further developed by introducing two additional fits, the CSR- Consumer fit and the CSR-Consumer-Company fit (Triple Fit). Through a sequential design, the three fits are empirically tested and their potential for meeting young consumers’ expectations for corporate CSR messaging...

Managing contradictions of corporate social responsibility

DEFF Research Database (Denmark)

Bjerregaard, Toke; Lauring, Jakob

2013-01-01

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

Corporate Social Responsibility and 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.

CSR: FOCUS ON EMPLOYEES. ITALIAN CASES.

Directory of Open Access Journals (Sweden)

Patrizia Gazzola

2014-12-01

Full Text Available The aim of the paper is to analyze the Corporate Social Responsibilitys (CSR influence on employees considering the fact that employees are primary stakeholders who directly contribute to the success of the company. CSR relates to employees helps to motivate the employees themselves. Job quality should be a key objective of any employer because the happy employees can create happy customers, which produce good business results. Research clearly indicates, with the help of statistical data and with the case study methodology, that committing to CSR boosts the morale and commitment of workers in a positive way. Employees who are satisfied with the organization s commitment to social and environmental responsibilities demonstrate more commitment, engagement and productivity. A conceptual framework is proposed based on literature. The author predominantly uses methods of qualitative research. In the research the case study methodology, which has been developed within the social sciences, is used. The paper starts with a concise introduction of CSR. In the first part the potential impact of CSR on employees is explained, considering why CSR may represent a special opportunity to positively influence employees’ and prospective employees’ perceptions of companies. In the second part the research considers three Italian companies that have distinguished themselves for their CSR strategy for employees: Luxottica, Brunello Cucinelli and Ferrero. A growing number of studies have been done regarding the benefits of CSR. However, most are concerned with the external view of shareholders and customer perspective. CSR research on the employee level is not well developed now. In order to better understand its effect on the employees, this study explore the impact of employees' perception of CSR on subsequent work attitudes and behaviors. CSR has a significant effect and it could improve employees' attitudes and behaviors, contribute to corporations' success

The relationship of CSR and the business profit: can the most responsible companies be more profitable?

Directory of Open Access Journals (Sweden)

Antonio Miguel Gil Salmerón

2016-10-01

Full Text Available Persistent financial crisis and the cases of corruption afflicting Spain have broken the trust of society that forcefully demands an ethical, responsible and sustainable management of organizations, which are not immune to environmental problems. The effects of globalization, the introduction of tecnoestructura as a management model, technological and socio-economic changes have reshaped the cultural, management and ownership system of the current company, the company nowadays is transferred the responsibility to combine growth and competitiveness with social development and environmental improvement. This reconfiguration of business management model is implemented with the introduction of Corporate Social Responsibility (CSR in the strategic plans of the companies with the purpose of achieving a competitive advantage. The question is: can the most responsible companies be more profitable? The introduction of CSR in the organizational culture of the companies involved as a vector, accelerates the profitability of the companies that apply it: the higher level of CSR used, the more profitable the companies are. These conclusions are determined from a linear regression analysis comparing the ROA –return on assets– to CSR levels in a hundred companies with higher levels of sustainability that operate in Spain, according to a survey published in 2014 by the Monitor business Corporate Reputation (Merco

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...

Determinants of voluntary CSR disclosure: Empirical evidence from Germany

NARCIS (Netherlands)

R. Gamerschlag (Ramin); K. Möller (Klaus); F.H.M. Verbeeten (Frank)

2011-01-01

textabstractCurrently, companies spend a great deal of effort on Corporate Social Responsibility (CSR) disclosures. CSR disclosure relates to the provision of information on companies' environmental and social performance. From an economic perspective, companies might disclose this information to

CSR and Development: Is business appropriating global justice?

OpenAIRE

Michael Blowfield

2004-01-01

Corporate Social Responsibility (CSR) is being promoted as an approach to international development, but is also being criticized by development organizations. Michael Blowfield examines the evidence of CSR's supporters and critics, and argues that embedded within CSR is a particular interpretation of social justice that raises specific questions about how far we want business to shape the direction of international development. Development (2004) 47, 61–68. doi:10.1057/palgrave.development.1...

Are Customers Rewarding Responsible Businesses? An Overview of the Theory and Research in the Field of CSR

Directory of Open Access Journals (Sweden)

Alexandra ZBUCHEA

2014-02-01

Full Text Available Many researchers consider corporate social responsibility (CSR a key element in developing sustainable businesses today. The benefits for companies and communities are very diverse. From a company perspective, some benefits are non-financials while, on the other hand, many of them have a financial dimension. An important outcome considered in this context is the increase in sales. The present paper analyses the most reliable worldwide studies on how consumers are actually influenced by the social-responsible actions of companies. It aims to understand in what degree people are responsive to CSR actions and to see how much of the intended attitude towards responsible businesses is translated into actual behavior. Items considered are trust, purchase behavior, and loyalty in the case of responsible businesses and boycott in the case of irresponsible ones. The research developed worldwide in the last five years show that people are extremely concerned with CSR and they try to be responsible by rewarding companies that are responsible or by sanctioning the ones which are perceived as irresponsible. There is a difference between intentions and actual behavior, partly justified by the fact that people feel they are not sufficiently informed on the responsible companies. Nevertheless a larger part part of the respondents are actively recognizing and rewarding CSR contributions of companies. Research shows that country differences exist. The most responsive countries are the ones with emerging economies. Countries in Europe and North America are more reserved. Differences in reactions are to be registered also by taking into account the age of the respondents, as well as the domain in which companies get involved through their CSR strategies.

The Critical Factors Of Corporate Social Responsibility CSR That Contribute Towards Consumer Behavior In The Ready-Made Garments RMG Industry Of Bangladesh

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Zoebur Rahman

2015-08-01

Full Text Available Ethical gaps in the Ready-Made Garment industry of Bangladesh has emerged as a growing concern for the nation and the economy. The industry that is regarded as the backbone of the economy has come under global criticism for negligence in the fields of Corporate Social Responsibility. Although recent catastrophes has led to improvements in compliance there needs to be further understanding of what areas of CSR needs to addressed intensely with regard to sustaining the industry in the competitive global markets. This paper analyses the relationship of the critical factors of internal and external factors of CSR linked to consumer behavior in the RMG industry of Bangladesh. The study has been developed using a myriad of supporting information gathered from consumers at notable stores located at Dhaka Bangladesh. A vast pool of publications has been reviewed and evaluated to identify the key CSR factors that impact consumer behavior and a survey has been conducted with 110 respondents to accumulate realistic insights regarding the consumer trends in the industry with correspondence to CSR initiatives of the firms.

Determinants of voluntary CSR disclosure : Empirical evidence from Germany

NARCIS (Netherlands)

Gamerschlag, Ramin; Möller, Klaus; Verbeeten, Frank

2011-01-01

Currently, companies spend a great deal of effort on Corporate Social Responsibility (CSR) disclosures. CSR disclosure relates to the provision of information on companies' environmental and social performance. From an economic perspective, companies might disclose this information to avoid or

The Quest for CSR in Closedowns

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Alexis Rydell

2012-08-01

Full Text Available This paper focuses on analysis of and suggestions for Corporate Social Responsibility (CSR orientation during the closedown process. The article addresses CSR considerations that adjust business strategies, which in turn change the Human Resource Management (HRM focus. Our study focuses on four best practice cases in Sweden, which are compared with three reported cases in the literature. All four best practice cases had a long notice period and socially responsible coordination of management and employees, which created adjusted corporate strategies. Three cases had the CSR orientation in the earliest stage, while the fourth case had this coordination during a later stage of the closedown process. We develop a model where we show that the scope for action increases if the CSR orientation and coordination of actions come early in the closedown process, due to the increased ability to adjust the business strategy and create a plan for outreach HRM activities and local community activities.

Corporate benefits of CSR activities

OpenAIRE

Maja Żychlewicz

2014-01-01

The main aim of the paper is to present the benefits that a company may derive from socially responsible activities. The paper lists various definitions of CSR that indicate the expected benefits stemming from its use. Both in theory and in practice, there is observed the need for strategic connection between the CSR concept and its real-life benefits.

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.

Stakeholder involvement in CSR strategy-making?

DEFF Research Database (Denmark)

Trapp, Leila

2014-01-01

A given characteristic of successful corporate social responsibility (CSR) programs is that they reflect stakeholder expectations and preferences for corporate behavior. This study examines the process by which this alignment is sought by CSR managers in the CSR strategy-making process. Through...... listening to others in the strategy-making process rather than directly involving others in decision-making. Also, because non-stakeholders, such as paid-for consultants, are found to be note-worthy influencers in the CSR strategy-making process, it is concluded that the process is not only a stakeholder...

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...

Do Consumers Expect Companies To Be Socially Responsible? The Impact of Corporate Social Responsibility on Buying Behavior.

Science.gov (United States)

Mohr, Lois A.; Webb, Deborah J.; Harris, Katherine E.

2001-01-01

Interviews with 48 consumers found that they desired moderate to high levels of corporate social responsibility (CSR). Precontemplators (n=16) did not base purchasing on CSR and contemplators (n=11) only moderately. The action group (n=8) had stronger beliefs about CSR but did not always purchase accordingly. Maintainers (n=9) practiced socially…

Corporate social responsibility in coal industry (practices of russian and european companies

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Т. В. Пономаренко

2016-12-01

Full Text Available Corporate social responsibility (CSR is built on interaction between companies and the society which is especially important for major companies that exploit natural resources and play the role of city-forming socially significant entities. Various interpretations of the notion of social responsibility define the varying levels of influence companies have on the society, different levels of contribution of companies in the said process and the degree and level of implementation of CSR. The relations between social responsibility and economic results and the effects of implementing CSR policies are often not obvious.This study offers an assessment of present-day state of corporate social responsibility policies in coal companies of Russia and Poland and formulates proposals on implementing social responsibility projects with consideration of state-of-the-art CSR concepts.The results of the study are as follows: the achieved level of social responsibility in coal companies of Russia and Poland has been assessed; it is proven that most companies in the coal industry are at the level of fragmentary application of CSR concepts; an analysis has been carried out of tools available in the area of social responsibility of coal companies.

The role of dea in csr efficiency evaluation

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Tetiana Botsian

2015-02-01

Full Text Available Measuring CSR has been widely discussed as a problematic issue in business literature. The main reason is its importance for companies’ reputation, stakeholders’ valuations and academic research. This paper provides an introduction to the problem of measuring CSR (corporate social responsibility activity effectiveness. The main purpose of it is to apply a non-parametric DEA (Data Envelopment Analysis methodology for measuring CSR performance taking in accounts specified inputs and output of social business activity

Harmonization in CSR reporting: MNEs and global CSR standards

NARCIS (Netherlands)

Fortanier, F.; Kolk, A.; Pinkse, J.

2011-01-01

This paper focuses on MNEs’ corporate social responsibility (CSR) reporting, which previous studies have found to exhibit strong country-of-origin effects. It examines whether MNEs’ adherence to global standards (as adopted by e.g. ILO, OECD, UN, ISO) is associated with smaller cross-country

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...

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…

Efficiency and Sustainability of CSR Projects

OpenAIRE

Bosch Badia, Maria Teresa; Montllor Serrats, Joan; Tarrazón Rodón, Ma. Antonia

2017-01-01

The progressive expansion of Corporate Social Responsibility (CSR) has been accompanied by an increasing interest from regulators and market analysts. Governments and supra-national organisations have issued guidance rules on CSR, while market analysts have created a set of gatekeepers focused on its evaluation, publishing rankings and comparative reports. The UN Global Compact and the sustainability indexes are two relevant examples. The complexity and some of the functions of this CSR infra...

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 ...

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...

Empirical Analysis on CSR Communication in Romania: Transparency and Participation

OpenAIRE

Irina-Eugenia Iamandi

2012-01-01

In the specific field of corporate social responsibility (CSR), the participation of companies in supporting social and environmental issues is mainly analysed and/or measured based on their CSR communication policy; in this way, the transparency of the CSR reporting procedures is one of the most precise challenges for researchers and practitioners in the field. The main research objective of the present paper is to distinguish between different types of CSR participation by identifying the r...

A Case Study in Corporate Social Responsibility

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Sharon K. Kendrick

2014-03-01

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

CSR – more than corporate storytelling?

Directory of Open Access Journals (Sweden)

Udo Braendle

2013-05-01

Full Text Available Since the subject of corporate social responsibility (CSR gained sufficient attention of the researchers over the last 25 years, numerous attempts were globally made to examine the nature of the relationship between the corporate social responsibility of company and its financial performance (FP. The literature in this area is scattered, the findings are heterogeneous and do not provide a clear answer if CSR goes beyond corporate storytelling. In our meta-analysis of more than 135 studies we try to bring a structure in this discussion. In analyzing the literature over the last decades we find a strong correlation between CSR and financial performance. Based on our findings we present implications in discussing how “good CSR” can be fostered. We focus on the financial sector.

Effects of CEOs’ Negative Traits on Corporate Social Responsibility

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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.

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

What really drives corporate social responsibility?

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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.

CSR Inflections: An Overview of CSR Practices on Financial Performance by Public Listed Companies in Malaysia

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Bt Abdul Wahab Norwazli

2017-01-01

Full Text Available Of late, there has been growing demand for companies to intensify its corporate social responsibility (CSR. It is no longer one of the responsibilities of the companies but has become the responsibility of companies to give back to the society in which it has been operating and making huge profit. Unfortunately there appears to be a wide gap between the level of CSR awareness between companies from developed countries and those from the developing companies. Companies from developed countries have higher CSR level of awareness and faced no difficulty in disclosing their CSR activities relatively to the companies in the developing countries (including Malaysia. Thus, the aim of this paper is to examine the level of CSR disclosure of consumer products and trading and services industries from Malaysia. In addition, the study also would like to ascertain if the level of CSR disclosure influences the performance of the company in terms of its return on asset (ROA and firm value (Tobin’s Q. The study starts with the development of CSR disclosure index and using the index to determine if company’s performance is related to its contribution to the society. Panel data is used to achieve the second objective. Findings of the study provide positive, negative and insignificant results between CSR activities on the company performance.

Corporate benefits of CSR activities

Directory of Open Access Journals (Sweden)

Maja Żychlewicz

2014-11-01

Full Text Available The main aim of the paper is to present the benefits that a company may derive from socially responsible activities. The paper lists various definitions of CSR that indicate the expected benefits stemming from its use. Both in theory and in practice, there is observed the need for strategic connection between the CSR concept and its real-life benefits.

Complete and Partial Organizing for Corporate Social Responsibility

NARCIS (Netherlands)

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

2013-01-01

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

Complete and Partial Organizing for Corporate Social Responsibility

DEFF Research Database (Denmark)

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

2013-01-01

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

Social Responsibility in the Board Room

DEFF Research Database (Denmark)

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

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 to CSR. First, the board must have a mind-set that considers CSR as contributing value to the firm. Second...

Advertising Spending, Firm Performance, and the Moderating Impact of CSR

DEFF Research Database (Denmark)

Assaf, A. George; Josiassen, Alexander; Ahn, Jin Sun

2017-01-01

This article investigates the potential of corporate social responsibility (CSR) to influence the link between advertising spending and firm performance. Drawing upon the literature of CSR, we hypothesize that CSR positively moderates the relationship between advertising spending and firm perform...

Corporate social responsibility and Facebook: A splashy combination?

NARCIS (Netherlands)

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

2016-01-01

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

Corporate Social Responsibility

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...

Measuring Levels of Skepticism Towards Corporate Social Responsibility (CSR) Activities

OpenAIRE

Theofilou, Anastasios; Jerofejeva, Anna

2010-01-01

This study aims to examine how skepticism, as a personality trait, towards CSR initiatives of companies affects students’ decisions to reward (support by purchasing) or punish (by boycotting) companies for their behaviour. The literature review suggests that very few studies considered skepticism as a possible determinant of consumer attitudes towards CSR. A mixed method approach was taken to ensure\\ud triangulation, including the use of both qualitative and quantitative research methods. Int...

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.

Consumers' evaluations of socially responsible activities in retailing

NARCIS (Netherlands)

Herpen, van E.; Pennings, J.M.E.; Meulenberg, M.T.G.

2003-01-01

The authors approached Corporate Social Responsibility (CSR) as a process in which particular CSR activities impact on consumers’ store evaluation and trust. They hypothesized that consumers classify CSR activities along two dimensions: (1) the beneficiary of the activity and (2) the intrinsic

Governmentality and the Politics of CSR

DEFF Research Database (Denmark)

Vallentin, Steen; Murillo, David

2012-01-01

In this article we argue that an analytics of governmentality has an important contribution to make to the study of governmental approaches to corporate social responsibility (CSR). Looking at developments within the EU, we see government emerging as an enabling and empowering facilitator that a...... of power and governing that are prevalent in governmental approaches to CSR in general and in neoliberal modes of CSR governance in particular. Using EU and member states policy developments as an empirical backdrop, we provide a conceptual exploration of the prospects of applying governmentality...... to the study of the changing roles of government in CSR. We position our contribution within the critical literature on CSR as a political phenomenon....

IMPLICATIONS OF CSR ON CORPORATE STAKEHOLDERS

Directory of Open Access Journals (Sweden)

Crisan Catalina

2015-07-01

Full Text Available Companies’ strategies and values must be in accordance to stakeholders’ expectations and needs because their role and influences on companies’ activity are decisive for companies future development. Corporate Social Responsibility is a meaningful way through which companies can pursue sustainable development by having a coherent economical, social and environmental perspective on how the business should be managed. CSR must become an integral part of corporate management system, because it has a major role in distressing the relation between company and major stakeholders, both internally and externally. CSR is a global phenomenon, which draws the attention of a growing number of partisans, from public private and social sector. To demonstrate the applicability of the theoretical approaches deduced from the existing literature, the authors recourse to an empirical qualitative research, conducted through a questionnaire implemented to top managers, HR managers and heads of CSR departments within large companies that operate in Romania. The research is based on the analysis of a number of 87 questionnaires and aims to highlight major stakeholders and finding how companies’ responsible activities can influence stakeholders. This study is designed to highlight how prioritization of stakeholders influences CSR initiatives within large companies that operate in Romania, and to present a perspective of company’s approach towards shared value influence major stakeholders. The conclusions drawn have a greater relevance both theoretically and especially practically because provides insights on how large companies perceive CSR and how stakeholders influence responsible initiatives in emergent country like Romania where stereotypes are difficult to manage.

CORPORATE SOCIAL RESPONSIBILITY AND COMPANIES’ REPUTATION

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Patrizia GAZZOLA

2014-06-01

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

The Business Excellence Model for CSR Implementation?

DEFF Research Database (Denmark)

Neergaard, Peter; Gjerdrum Pedersen, Esben Rahbek

2012-01-01

Most of the Fortune 500 companies address Corporate Social Responsibility (CSR) on their websites. However, CSR remains a fluffy concept difficult to implement in organization. The European Business Excellence Model has since the introduction in 1992 served as a powerful tool for integrating...... European Award winning company has used the model to integrate CSR. The company adapted the Business Excellence model to improve performance, stimulate innovation and consensus....

HOW TO IMPLEMENT ISLAMIC BANKING’S CSR IN THE SOCIETY?

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Muhammad Yasir Yusuf

2012-06-01

Full Text Available The concept of CSR began in the West in the 1970s and discussions on the concept of CSR often focused on the view that is founded on the norms, cultures, and beliefs of the West. The Western perspective of CSR has become common practice for a corporate to run CSR programs. One of the goals of Islamic banking operations is to increase the economic growth towards a better and just society. Therefore, Islamic CSR in IBIs should be underpinning on Islamic philosophy that differs from a western perspective. This study aims to examine the implementation of Islamic CSR in IBIs in society base on an underpinning of Islamic philosophy. This study relies on secondary data to explore the basic sources of Islam using content analysis. The study found that the implementation of Islamic corporate social responsibility on IBIs in the society should be guided by two Islamic principles, first, the application of maslahah (the public good which provides a better framework that managers can use when faced with potential conflicts arising from diverse expectations and interests of any corporation’s stakeholders. Secondly, corporate social responsibility program should pay more attention to the importance of social capital in the society. The corporate social responsibility practices in Islamic banking should not only be based on responsibility al kifayah (obligatory upon community and get a positive corporate image but can also be deemed as a method to alleviate poverty and achieve the true economic goals of Islam. =========================================== Konsep CSR dimulai di Barat pada era 1970-an sehingga bahasan CSR seringkali dipengaruhi oleh norma-norma, budaya dan keyakinan masyarakat Barat. Pandangan ini kemudian mempengaruhi praktik banyak perusahaan dalam program CSR-nya. Dalam Islam, perusahaan seperti Institusi Perbankan Syariah (IPI diarahkan untuk meningkatkan pertumbuhan ekonomi umat dengan adil dan merata sehingga pelaksanaan CSR dalam filosofi

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.

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...

CSR Integration into the Financial Economy: A Conceptual Approach

Directory of Open Access Journals (Sweden)

Georgiana - Loredana FRECEA

2016-06-01

Full Text Available Corporate social responsibility is a complex concept and its design integrates economic, social and environmental issues, pointing out the operational effects on a voluntary basis. It is considered a strategic point in the actual evolution of the economy, due to the financial market dynamism, being identified a critical correlation between financial crises and corporate social responsibility. The main purpose of this paper is to synthesize, through a literature review, the multiple dimensions of CSR, with a special emphasis on the theoretical approach. In order to provide a coherent overview on the banking CSR, it will be proposed a division of the CSR theories according to: (1 the ethical approach, (2 the stakeholders approach, and (3 the corporate governance approach. The major aim of this paper is to fill a gap in the theoretical approach of the CSR for the banking system, due to the necessity to unify the CSR reporting elements in order to find a balance between the bank’s organizational structure and their legitimacy to operate on the financial market.

Framing CSR fit: How corporate social responsibility activities are covered by news media

NARCIS (Netherlands)

Lunenberg, Katharina; Gosselt, Jordi Franciscus; de Jong, Menno D.T.

2016-01-01

This research provides a basis for understanding how the contents of media coverage about CSR activities relates to the fit between these CSR activities and the organizations’ core activities. In two steps, 513 news articles about organizations’ CSR activities were analyzed. First, an expert review

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

Certification of Corporate Social Responsibility in the Czech Republic

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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.

Corporate social responsibility: How internal and external CSR perceptions influence employee outcomes

OpenAIRE

Kroh, Julia

2014-01-01

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 Employees can be considered the inner workings of an organization. With CSR on the rise it is surprising to find comparatively little research exploring how CSR impacts such an existential stakeholder group. This study aims to theoretically explore and empirically test if internal and external CSR perceptions affect employees’ organizational...

Role of Corporate Social Responsibility Practices in Saudi Universities

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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.

Pengaruh Corporate Social Responsibility Terhadap Profitabilitas Pt. Telkom Tbk Sebagai Pemenang Csr Award 2008

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Novita Ekasari

2012-04-01

Full Text Available Penelitian ini bertujuan untuk menguji pengaruh CSR terhadap profitabilitas PT.TELKOM Tbk yang memperoleh penganugerahan CSR Award 2008. Penelitian ini menggunakan CSR Disclosure Indeks (CSRI dengan indikator GRI (Global Reporting Initiative sebagai variabel independen serta tiga variabel dependen profitabilitas perusahaan yang terdiri dari ROA, ROE, dan EPS. Hasil penelitian ini membuktikan penerapan CSR tidak berpengaruh signifikan terhadap ROA dan EPS, namun penerapan CSR berpengaruh secara signifikan terhadap ROE. Hal ini dapat dikarenakan krisis ekonomi global yang terjadi pada tahun 2008 sehingga hasil penelitian ini kurang efektif dan mayoritas investor berorientasi pada kinerja jangka pendek jadi belum mulai menjadikan informasi CSR perusahaan sebagai salah satu tolok ukur dalam investasi.

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...

Corporate Social Responsibility Under Authoritarian Capitalism

DEFF Research Database (Denmark)

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

2017-01-01

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

Corporate Social Responsibility in 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...

The Economic Virtues of SRI and CSR

NARCIS (Netherlands)

J. Derwall (Jeroen)

2007-01-01

textabstractFinancial markets and company managers are increasingly acknowledging the concepts of socially responsible investing (SRI) and corporate social responsibility (CSR), but not without reservations. These hesitations are largely attributable to ongoing debates about a potential conflict

Circuitry linking the global Csr and σE-dependent cell envelope stress response systems.

Science.gov (United States)

Yakhnin, Helen; Aichele, Robert; Ades, Sarah E; Romeo, Tony; Babitzke, Paul

2017-09-18

CsrA of Escherichia coli is an RNA-binding protein that globally regulates a wide variety of cellular processes and behaviors including carbon metabolism, motility, biofilm formation, and the stringent response. CsrB and CsrC are sRNAs that sequester CsrA, thereby preventing CsrA-mRNA interaction. RpoE (σ E ) is the extracytoplasmic stress response sigma factor of E. coli Previous RNA-seq studies identified rpoE mRNA as a CsrA target. Here we explored the regulation of rpoE by CsrA and found that CsrA represses rpoE translation. Gel mobility shift, footprint and toeprint studies identified three CsrA binding sites in the rpoE leader transcript, one of which overlaps the rpoE Shine-Dalgarno (SD) sequence, while another overlaps the rpoE translation initiation codon. Coupled in vitro transcription-translation experiments showed that CsrA represses rpoE translation by binding to these sites. We further demonstrate that σ E indirectly activates transcription of csrB and csrC , leading to increased sequestration of CsrA such that repression of rpoE by CsrA is reduced. We propose that the Csr system fine-tunes the σ E -dependent cell envelope stress response. We also identified a 51 amino acid coding sequence whose stop codon overlaps the rpoE start codon, and demonstrate that rpoE is translationally coupled with this upstream open reading frame (ORF51). Loss of coupling reduces rpoE translation by more than 50%. Identification of a translationally coupled ORF upstream of rpoE suggests that this previously unannotated protein may participate in the cell envelope stress response. In keeping with existing nomenclature, we name ORF51 as rseD , resulting in an operon arrangement of rseD-rpoE-rseA-rseB-rseC IMPORTANCE CsrA posttranscriptionally represses genes required for bacterial stress responses, including the stringent response, catabolite repression, and the RpoS (σ S )-mediated general stress response. We show that CsrA represses translation of rpoE , encoding the

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.

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...

Role of corporate social responsibility (CSR in business planning and practice of Croatian companies

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Nidžara Osmanagić Bedenik

2011-12-01

Full Text Available The main objective of this paper is to examine business, social and ecological dimensions of the entrepreneurial activities of small, medium and large enterprises in Croatia by comparing different levels of acceptance, incorporation and utilization of those dimensions among the surveyed companies. Our purpose is to empirically identify and assess the attitudes with regard to as well as the importance and priorities of CSR aspects in business planning. This research provides findings on the priorities and characteristics of CSR concepts of the surveyed enterprises. Based on the empirical results of this study, they can be said to be focused on the operational and financial business aspects. Simultaneously, there is a constant awareness of the necessity for a business change and of the importance of broadening the perspectives to a strategic and normative dimension.

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…

Program Corporate Social Responsibility di Industri Hotel: Sebuah Keuntungan atau Kerugian untuk Hotel

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Maria Pia Adiati

2012-05-01

Full Text Available A word of CSR which stands for Corporate Social Responsibility is now becoming popular and more often many companies insert the CSR activities into its company profile. CSR has another different names such as Social Activity or Sustainability Development. CSR program according to wikipedia ia an organization or company has a responsibility to its customer, employees, share holders, community and environment in every aspect involved in company operasional. In the management science, there is a level whereas it is called social responsibility or it is just social obligation. Many opinions argues that CSR program will reduce the profit of the respected company. But many opinions denies the previous argue by saying the CSR program is a long term program profit gain since the short term result is good public image. The good public image will lead the loyalti of customer to keep using the product or service from the hotel. The customer loyalti also affected by the customer’s opinion, if they involves in the social activities held by the hotel, they also participate in a social activity.

Causal relationship between CSR and FB in banks

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Amal Abou Fayad

2017-12-01

Full Text Available The present study investigates the impact of corporate social responsibility (CSR on financial performance (FB of Lebanese banks. Based on panel data of seven Lebanese banks, a positive relation between CSR and financial performance have been found. The research findings contribute to understand that Lebanese performant banks would adopt volunteer actions that promote social responsibility actions. Moreover, highest profit lead for a better image and legitimacy once the investments are made into human, economic, community development and environmental protection.

Financial Crisis and Corporate Social Responsible Mutual Fund Flows

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Sitikantha Parida

2018-01-01

Full Text Available In this paper, we investigate investment flows into mutual funds that hold more high corporate social responsible stocks (top CSR funds vs. mutual funds that hold more low corporate social responsible stocks (bottom CSR funds. Using a large sample of equity mutual funds spanning 2003–2012, we find that top CSR funds on average receive about 5% less investment per annum compared to the other funds; whereas bottom CSR funds receive about 5.6% more investments. These relative negative and positive flows into the top and bottom CSR funds respectively were larger during the pre-financial crisis period (2003–2007. This trend, however, reversed during the financial crisis (2008–2009. Top CSR funds attracted about 8.7% more investments during the financial crisis compared to the pre-crisis period; whereas bottom CSR funds received about 9.8% less investment. This higher investment into the top CSR funds during the crisis seems to have disappeared during the post-crisis period (2009–2012. Additional analysis shows that the corporate social ratings of top CSR funds improved through the crisis, whereas it deteriorated for the bottom CSR funds. Our findings are consistent with the “flight to quality” phenomenon observed in financial markets during market crises, indicating that investors perceive top CSR fund investments as relatively safe or of higher quality and hence, invest more in them during financial crises.

Analýza CSR aktivit vybrané společnosti

OpenAIRE

Kačabová, Petra

2013-01-01

The Master thesis deals with a topic of Corporate Social Responsibility. In the theoretical part the CSR concept is explained. The author describes the increasing significance of CSR, its definition, three main pillars, reasons why to implement CSR and its possible crtiticism. Furthermore, it shows indices used for measurement and organizations handling CSR issue. In the practical part, at first, the influnce of CSR on consumers' decision making process and behaviour is demonstrated. The gene...

Which CSR-Related Headings Do "Fortune" 500 Companies Use on Their Websites?

Science.gov (United States)

Smith, Katherine Taken; Alexander, Julie J.

2013-01-01

This article examines website headings used by "Fortune" 500 companies in their efforts to inform stakeholders about corporate social responsibility (CSR). Instead of using "Corporate Social Responsibility" as a heading, companies often use specific terms to identify various CSR initiatives. The purpose of this article is to identify common…

CSR in SMEs

DEFF Research Database (Denmark)

Lund-Thomsen, Peter; Jamali, Dima; Vives, Antonio

Small and medium-sized enterprises (SMEs) account for more than 90% of the world’s enterprises and 50-60% of employment. Their contribution to national and regional economic development and GDP growth is well-recognized (Morsing & Perrini 2009, Srinivasan & Bolar, Under Review). In fact, SMEs...... are thought to have enhanced local productive capacities, fostered innovation and entrepreneurship, and attracted foreign direct investment in both developed and developing countries (Raynard and Forstater 2002). However, whereas SMEs account for more than 60% of employment in developing countries...... (Fox, 2005). In fact, when it comes to their role in promoting corporate social responsibility (CSR) in developing countries, the verdict is still out there in terms of the extent to which SMEs engage in CSR, and whether their CSR involvement makes any difference to the profitability of firms, workers...

Liberal CSR and New Marxist Criticism

DEFF Research Database (Denmark)

Toft, Kristian Høyer

2014-01-01

The term ‘corporate social responsibility’ (CSR) is considered by the new Marxist left to be a self-defeating oxymoron. In this chapter, the new Marxist challenge to CSR as a meaningful, coherent concept and practice is discussed. In the wake of the financial crisis the critique from the Marxist......-inspired left tends to replace the scepticism of the libertarian right (Friedman 1970). The legitimacy of business in society is at stake, and the critical left is well placed to debunk the integrity of business’s claim to social responsibility. To provide an overview of current Marxist inspired CSR thinking......, this chapter introduces the Hegelian inspired critique of a New Spirit of Capitalism (Chiapello 2013) as well as the critique of ideology targeted at the neo-liberal project of corporate responsibility (Žižek 2008; Fleming and Jones 2013). Subsequently, two possible liberal ‘revisions’ to the Marxist inspired...

Paradox in CSR Practice

DEFF Research Database (Denmark)

Rana, Mohammad Bakhtiar; Jokela, Paivi

2017-01-01

legitimacy. Balancing between the two goals depends on the nature of governance, management and organizational structure, which ensures its effectiveness in practice. We argue that ambidexterity is possible when firm’s ownership and management realizes CSR philosophy, which typically optimizes both social...... process because it would take into account the multiple stakeholders expectations. MNE subsidiary therefore should develop a governance mechanism that is compatible to the complex organizational and ownership structure across the global operations and supporting ROS mechanism. Developing compatible......Despite extensive corporate responsibility activities (CSR), MNE Subsidiaries often fail to meet stakeholders expectations; not only that they often violate laws, regulations, thus the paradoxical conditions arise from the simultaneous application of CSR and the violations of institutional...

Introducing CSR - The Missing Ingredient in the Land Reform Recipe?

African Journals Online (AJOL)

This article identifies corporate social responsibility (CSR) as one of the missing ingredients in the recipe for a successful land reform programme. The article introduces CSR and discusses the business case for CSR; identifies its benefits; considers its possible limitations; and examines the major drivers behind the notion.

Actions Objected at Employees in CSR - Report from the Study

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Szelągowska-Rudzka Katarzyna

2016-12-01

Full Text Available The study analyzed the essence of the social responsibility of organizations and indicated the areas of actions to which this concept applies in the organizations. Particular attention has been paid to CSR practices objected at employees as key stakeholders of the organization. The purpose of the study was achieved in the form of analysis of CSR practices addressed to employees of the selected organizations in the Pomeranian Voivodeship. It has been confirmed that the study subjects undertake socially responsible actions addressed to their employees. These actions are compliant with the guidelines of ISO 26000 standard in the area of practice in workplace. However, it has been shown that socially responsible objectives are not commonly present in the strategies of these organizations. Personal strategies and the knowledge of the concept of CSR among employees also occur not frequently enough. The presented study is a pilot study. The reached conclusions apply only to the participating organizations. However, it should be noted that the concept of CSR is not yet widely and successfully implemented in organizations within the Pomeranian Voivodeship. It requires further popularizing and intensifying. Also, the practices of CSR addressed to employees should be further improved.

A Case Study on Corporate Social Responsibility: A Study on Awareness of CSR – Evidence from Private Company in Erbil

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Dania Duraid Bajalan

2017-11-01

Full Text Available The purpose of this research is to analyze the concept of Corporate Social Responsibility (CSR and how this responsibility is capable to improve the corporate reputation. In order to do that one of the car companies in Erbil, has been chosen to have an overview about the customers, whether they have a system or a certain procedure toward customers, suppliers, shareholders and community as a whole. In previous years, organizations believe that there is a negative relationship between business and being socially responsible, but in now a days there is external pressure for the organizations to be socially responsible by monitoring the organizations and reporting their social performance so that the company value and the level confidence of the stakeholders increase. A survey of an Iraqi Private company has been taken and analyzed as the best example for the subject research. Corporate Reputation plays very specific and important role in any company as it is usually reflected on the decisions made by any company to approach or to do business with in the company. Corporate Social responsibility is considered as an advantage that should be carefully managed.

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...

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...

Relationship of Ethical Leadership, Corporate Social Responsibility and Organizational Performance

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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.

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...

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...

RELATION BETWEEN BACKGROUND VARIABLES, VALUES AND CORPORATE SOCIAL RESPONSIBILITY

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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.

CORPORATE SOCIAL RESPONSIBILITY AS A FACTOR INFLUENCING THE DEVELOPMENT OF SOCIAL ACCOUNTING AND ASSESSMENT OF EMPLOYERS

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Joanna Krasodomska

2013-05-01

Full Text Available The idea of corporate social responsibility (CSR is based on voluntary responsibility of companies for their operations in economic, social and environmental spheres as well as for ethical behavior. In accounting, it is reflected in the form of social accounting which deals with disclosing information on the organization’s achievements in respect of the CSR concept implementation. During the current economic crisis, company relationships with employees have become the most important of all the issues related to CSR. Additional challenges in this respect are posed by Generation Y comprising the people born after 1980 who enter the labor market. For them, the socially responsible employer is even more important than high earnings. The main aim of this paper is to present the results of the research carried out at the end of 2010 among a group of external students at Cracow University of Economics. The research was conducted one month before the students obtained their Bachelor’s degrees. The survey focused on determining how much knowledge the prospective graduates had about CSR, how important CSR was to them as a criterion for selection of their workplace and how they regarded the inclusion of information on CSR in the framework of the company’s accounting system

Mining Sector CSR Behaviour: A Developing Country Perspective ...

African Journals Online (AJOL)

The study examined the nature of corporate social responsibility (CSR) in Ghana's gold mining sector, the relationship between company-specific CSR programmes and the initiatives or agreements firms are signatories to. It further analyzed the views of key stakeholders (managers, regulators, mining support organizations, ...

Consumer perceptions of CSR: (how) is China different?

NARCIS (Netherlands)

Kolk, A.; van Dolen, W.; Ma, L.

2015-01-01

Purpose Most studies on consumers and corporate social responsibility (CSR) have focused on Western contexts. Consequently, good insight is lacking into non-Western markets where consumers may respond differently. China is a case in point, despite the popularity of the CSR concept and high societal

Political CSR

DEFF Research Database (Denmark)

Jeppesen, Søren; Morsing, Mette

We engage a discussion of political CSR in SMEs in an African context. Based on critical observations on Western MNC CSR action in emerging economies that holds counterproductive implications for social development, political economists have argued that business profit far more than society...... development in local African communities. Our findings extend political CSR research by directing attention to how the corporate influence in developing economies does not only emerge from MNCs but is also established and retained by SMEs CSR work....

ANALISIS JEJAK KARBON AGRIBISNIS SAWIT UNTUK MENYUSUN ARAHAN STRATEGI DAN PROGRAM CORPORATE SOCIAL RESPONSIBILITY (CSR

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Anggary Pasha Dewani

2014-07-01

Full Text Available Palm oil agribusiness include on-farm activities (plantation and off-farm activities (palm oil mill are exposed to environmental issues as one of the contributors to greenhouse gas (GHG emission. The purpose of this study is to assess the carbon footprint of palm oil agribusiness as an input to formalize Corporate Social Responsibility (CSR strategy and program, particularly in efforts to reduce CO2 emission. The boundary of emission sources are: 1 diesel for transporting seed; 2 diesel of pump water; 3 fertilizer (N; 4 diesel for transporting FFB to mill; 5 diesel consumption at mill; 6 electricity consumption at mill; 7 POME; and 8 diesel for transporting CPO to harbour. Data to estimate CO2 emissions during 20 year of life cycle (period 1991-2011. Total emissions of palm oil agribusiness is 3904511 tonCO2, where diesel for transporting FFB (79 % and CPO (11.12 % as the largest emitters. It is influenced by the considerable distance between the location of estate SA, estate AB, mill and harbor. The accumulation of carbon stocks is 5713697 ton C / ha. initial carbon stocks was higher compared to carbon stocks in peat and mineral., Tree planting, forest conservation, waste utilization, and the Clean Development Mechanism (CDM project is an effort in the company's environmental management, especially reducing GHG emissions. Strategic and programs that was formulated in the form of: 1 system integration palm oil agribusiness and cattle breeding; 2 alternative energy as a impact of CDM project; 3 participatory tree planting; and 4 socialization upon mitigation of GHG emissions.Keywords: emission (CO2, palm oil, CSR, reduction

Governmentalities of CSR

DEFF Research Database (Denmark)

Vallentin, Steen

2015-01-01

by a lack of common direction and that we need to approach it on such terms. In order to provide a critical account of ‘the Danish model’ we apply a governmentality perspective that allows us to stress political difference. We argue that Danish government policy consists of three distinct regimes......This paper investigates the roles that Danish government has played in the development of corporate social responsibility (CSR). Denmark has emerged as a first mover among the Scandinavian countries when it comes to CSR. We argue that government has played a pivotal role in making this happen...

Study on corporate social responsibility evaluation system based on stakeholder theory

Science.gov (United States)

Ma, J.; Deng, Liming

2011-10-01

The issue of Corporate Social Responsibility (CSR) has been attracting the attention from many disciplines such as economics, management, laws, sociality and philosophy since last century. The purpose of this study is to explore the impact of CSR on performance and develop a CSR evaluation system. Building on the definition of CSR and Stakeholder theory, this article built a path-relationship model of CSR and business operation performance. The paper also constructed CSR evaluation system based on KLD index, GRJ report, CSR accounting account, SA8000, ISO14000 etc. The research provides a basis for future studies about the relationship between CSR and business performance and shed some light on the evaluation of CSR practices.

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....

Empirical Analysis on CSR Communication in Romania: Transparency and Participation

Directory of Open Access Journals (Sweden)

Irina-Eugenia Iamandi

2012-12-01

Full Text Available In the specific field of corporate social responsibility (CSR, the participation of companies in supporting social and environmental issues is mainly analysed and/or measured based on their CSR communication policy; in this way, the transparency of the CSR reporting procedures is one of the most precise challenges for researchers and practitioners in the field. The main research objective of the present paper is to distinguish between different types of CSR participation by identifying the reasons behind CSR communication for a series of companies acting on the Romanian market. The descriptive analysis – conducted both at integrated and corporate level for the Romanian companies – took into account five main CSR communication related issues: CSR site, CSR report, CSR listing, CSR budget and CSR survey. The results highlight both the declarative/prescriptive and practical/descriptive perspectives of CSR communication in Romania, showing that the Romanian CSR market is reaching its full maturity. In more specific terms, the majority of the investigated companies are already using different types of CSR participation, marking the transition from CSR just for commercial purposes to CSR for long-term strategic use. The achieved results are broadly analysed in the paper and specific conclusions are emphasized.

The grand illusion? corporate social responsibility in global garment production networks

OpenAIRE

Starmanns, M

2010-01-01

This PhD aims to generate a better understanding of corporate social responsibility (CSR) in global production networks. CSR is an umbrella term that deals with voluntary activities undertaken by companies and that indicate an ethos to act responsibly in society. This research focuses on CSR practices that aim towards improving working conditions in outsourced production factories by implementing so-called social standards, which often derive from core norms of the International Labour Organi...

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...

Individual competencies for corporate social responsibility: A literature and practice perspective

NARCIS (Netherlands)

Osagie, E.R.; Wesselink, R.; Blok, V.; Lans, T.; Mulder, M.

2016-01-01

Because corporate social responsibility (CSR) can be beneficial to both companies and its stakeholders, interest in factors that support CSR performance has grown in recent years. A thorough integration of CSR in core business processes is particularly important for achieving effective long-term CSR

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.

CSR and Sustainability Report for Nonprofit Organizations. An Italian Best Practice

Directory of Open Access Journals (Sweden)

Patrizia GAZZOLA

2017-09-01

Full Text Available The purpose of this paper is to analyze the sustainability report for the communication of Corporate Social Responsibility (CSR in a nonprofit organization. To this aim, an Italian case study is analyzed: the Fondazione Renato Piatti Onlus, a nonprofit organization of Social Utility. In the first part, we analyze the CSR for nonprofit organizations and the sustainability report (also called ‘social balance’. In the second part, we present evidence from the case study. The research is exploratory in nature when considering the connection of corporate social responsibility efforts to the nonprofit sector, a qualitative methodology was chosen over quantitative methods. Specifically, the case study was used to show what strategy a nonprofit organization can develop. Nowadays CSR strategies received a growing attention from both businesses and nonprofit organizations but also from the EU which forced large public-interest entities to present a social balance. For nonprofit organizations, applying social responsibility is not a voluntary issue. Nonprofit organizations have an ethical obligation to their stakeholder and to the public to conduct their activities with accountability and transparency. Scholars have increasingly been studying the impact of corporate social responsibility as a business strategy in for-profit companies. However, there is still lack of researches on how nonprofit organizations implement CSR into the strategy. As a consequence of the above remarks, a large part of nonprofit organizations fails to correctly implement a successful long term CSR strategy. The Fondazione Renato Piatti Onlus belongs to that group that has been able to incorporate social responsibility within the organization, then expanding its content into a social report drawn up in accordance with the guidelines of the Italian Agency for the Third Sector.

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...

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.

Corporate Social Responsibility and Managing Ethical Culture

Directory of Open Access Journals (Sweden)

Yeney Widya Prihatiningtias

2012-04-01

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

Corporate Social Responsibility in 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...

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...

Examination of Csr regulatory circuitry using epistasis analysis with RNA-seq (Epi-seq) confirms that CsrD affects gene expression via CsrA, CsrB and CsrC.

Science.gov (United States)

Potts, Anastasia H; Leng, Yuanyuan; Babitzke, Paul; Romeo, Tony

2018-03-29

The Csr global regulatory system coordinates gene expression in response to metabolic status. This system utilizes the RNA binding protein CsrA to regulate gene expression by binding to transcripts of structural and regulatory genes, thus affecting their structure, stability, translation, and/or transcription elongation. CsrA activity is controlled by sRNAs, CsrB and CsrC, which sequester CsrA away from other transcripts. CsrB/C levels are partly determined by their rates of turnover, which requires CsrD to render them susceptible to RNase E cleavage. Previous epistasis analysis suggested that CsrD affects gene expression through the other Csr components, CsrB/C and CsrA. However, those conclusions were based on a limited analysis of reporters. Here, we reassessed the global behavior of the Csr circuitry using epistasis analysis with RNA seq (Epi-seq). Because CsrD effects on mRNA levels were entirely lost in the csrA mutant and largely eliminated in a csrB/C mutant under our experimental conditions, while the majority of CsrA effects persisted in the absence of csrD, the original model accounts for the global behavior of the Csr system. Our present results also reflect a more nuanced role of CsrA as terminal regulator of the Csr system than has been recognized.

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…

Corporation as Civil Organization in a CSR Campaign: The Challenge of Maintaining Credibility

DEFF Research Database (Denmark)

Trapp, Leila

2011-01-01

CSR understandings and practices, including ways corporations communicate about CSR, are in constant flux due to innovation and changing stakeholder expectations, which in turn are influenced by inevitable changes in social, political and economic circumstances. In this paper, focus in on the gro......CSR understandings and practices, including ways corporations communicate about CSR, are in constant flux due to innovation and changing stakeholder expectations, which in turn are influenced by inevitable changes in social, political and economic circumstances. In this paper, focus...... in on the growing expectation that companies address large, global issues (Stohl, Stohl & Popova, 2009). Through a case study of a unique and innovative CSR campaign that addresses global climate change, this paper revisits the understanding of CSR as a shift in roles and responsibilities between corporations...... are recognized and maintained in CSR campaigns, challenges to a company’s credibility and reputation can arise. Key words: corporate social responsibility, corporate communication, cross-sector partnerships, corporate sustainability, campaigns, collaboration Paper type: case study Googins, B. K., Rochlin, S. A...

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

CSR Revisited

DEFF Research Database (Denmark)

Vetterlein, Antje

2017-01-01

Der Begriff der Verantwortung gewinnt zunehmend an Bedeutung in politischen, rechtlichen und ökonomischen Debatten. Verantwortung in Politik ist dabei kein neues Phänomen (Heidbrink 2010), es ist allerdings durchaus kein unkomplizierter Begriff. Die Komplexität wird noch gesteigert, wenn wir von ...... Papier widmet sich diesen und ähnlichen Fragen am Beispiel unternehmerischer Verantwortung, oder corporate social responsibility (CSR)....

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...

CSR: A national and international perspective

Directory of Open Access Journals (Sweden)

Towseef Ahmad

2016-01-01

Full Text Available Abstract Corporate Social Responsibility has been around for a long time and seems to have a timeless concern for reputation, ethics and values of a Corporation; however, the modern and the scientific era of CSR began with the outstanding contribution of the landmark work entitled, Social Responsibilities of the Businessman by Howard Bowen and subsequent publication of Strategic management: A Stakeholder Approach. This concept has been subjected to a lot of managerial and skilled opinions, discussions and analysis. In spite of the apparently endless discussion and research regarding its contours, it has seen a lots of growth and development in both academic and practitioner circles. Its alternative thematic wheels work to enhance the well being of a community through social and environmental stability vetted with the concept of sustainability, benevolent business practices and responsible stakeholder investment, which assumes a great significance and is assayed within the framework of this article.Keywords: CSR, Stakeholder, Corporations, Principles and Responsibility

CSR and the Frontline Context: How Social Programs Improve Customer Service

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Korschun Daniel

2016-05-01

Full Text Available CSR activities such as charitable giving, environmental programs and ethical practices can motivate frontline employees. One of the key variables is organizational identification. CSR communicates values, and, if these values are consistent with a person’s own value system, it results in higher identification with the company. Employees who notice that consumers are fond of the company’s CSR activities will identify even more with the company. If CSR ranks high in their own personal value system and the value system of the consumer as well, they find common ground for conversations beyond immediate business talk. CSR can be an icebreaker in conversations with customers. Once service employees find out that customers share their passion for social or environmental causes, it creates a bond that is highly motivating. They become more confident that they know what the customers want. They are more motivated to serve those customers when they see that both of them care about the same sorts of things.

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.

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...

Stakeholders’ responses to CSR tradeoffs : SWhen other-orientation and trust trump material self-interest

NARCIS (Netherlands)

Bridoux, F.; Stofberg, N.; den Hartog, D.

2016-01-01

When investing in corporate social responsibility (CSR), managers may strive for a win-win scenario where all stakeholders end up better off, but they may not always be able to avoid trading off stakeholders' interests. To provide guidance to managers who have to make tradeoffs, this study used a

The Business Excellence Model for CSR Implementation?

Directory of Open Access Journals (Sweden)

Neergaard Peter

2014-11-01

Full Text Available Most of the Fortune 500 companies address Corporate Social Responsibility (CSR on their websites. However, CSR remains a fluffy concept difficult to implement in organization. The European Business Excellence Model has since the introduction in 1992 served as a powerful tool for integrating quality in organizations. CSR was first introduced in the model in 2002. From 2004 the European Foundation for Quality Management (EFQM has been eager to promote the model as an effective tool for implementing CSR.. The article discusses the potentials of the model for this end and illustrates how a 2006 European Award winning company has used the model to integrate CSR. The company adapted the Business Excellence model to improve performance, stimulate innovation and consensus.

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...

Engineering Students' Views of Corporate Social Responsibility: A Case Study from Petroleum Engineering.

Science.gov (United States)

Smith, Jessica M; McClelland, Carrie J; Smith, Nicole M

2017-12-01

The mining and energy industries present unique challenges to engineers, who must navigate sometimes competing responsibilities and codes of conduct, such as personal senses of right and wrong, professional ethics codes, and their employers' corporate social responsibility (CSR) policies. Corporate social responsibility (CSR) is the current dominant framework used by industry to conceptualize firms' responsibilities to their stakeholders, yet has it plays a relatively minor role in engineering ethics education. In this article, we report on an interdisciplinary pedagogical intervention in a petroleum engineering seminar that sought to better prepare engineering undergraduate students to critically appraise the strengths and limitations of CSR as an approach to reconciling the interests of industry and communities. We find that as a result of the curricular interventions, engineering students were able to expand their knowledge of the social, rather than simply environmental and economic dimensions of CSR. They remained hesitant, however, in identifying the links between those social aspects of CSR and their actual engineering work. The study suggests that CSR may be a fruitful arena from which to illustrate the profoundly sociotechnical dimensions of the engineering challenges relevant to students' future careers.

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.

The Indonesian Executives Perspective of CSR Practices

Directory of Open Access Journals (Sweden)

Hasan Fauzi

2014-09-01

Full Text Available The objective of this study is to investigate the CSR (Corporate Social Responsibility practices after the issuance of the government regulation as the implementation guideline of the CSR as stipulated in the law no.40/2007 through business players’ interviews. Using the semi structured  interviews with Indonesian executives/informants of Indonesian companies, this study found that CSR practices have been viewed as philanthropic activities of companies with all the consequences that follow: shareholder as the most important stakeholder, reporting CSR practice as means to have public image and no need to have any standard to prepare CSR practice reporting. Given the findings, there is a need to redefine CSR based on the intention to maintain good relationship with stakeholders and to have the integrated management system to help management well interact with them in market and non- market mechanism.

Stakeholder mapping of CSR in Switzerland

OpenAIRE

Looser, S; Wehrmeyer, WCH

2015-01-01

Purpose – This paper aims to investigate, using stakeholder map methodology, showing power, urgency, legitimacy and concerns of different actors, the current state of corporate social responsibility (CSR) in Switzerland. Previous research on CSR in Europe has made few attempts to identify stakeholders and their contribution to this topic. Design/methodology/approach – To derive this map, publicly available documents were explored, augmented by 27 interviews with key stakeholders (consumers, m...

Measuring Credibility Perceptions in CSR Communication: A Scale Development to Test Readers’ Perceived Credibility of CSR Reports

Science.gov (United States)

Lock, Irina; Seele, Peter

2017-01-01

Credibility is central to communication but often jeopardized by “credibility gaps.” This is especially true for communication about corporate social responsibility (CSR). To date, no tool has been available to analyze stakeholders’ credibility perceptions of CSR communication. This article presents a series of studies conducted to develop a scale to assess the perceived credibility of CSR reports, one of CSR communication’s most important tools. The scale provides a novel operationalization of credibility using validity claims of Habermas’s ideal speech situation as subdimensions. The scale development process, carried out in five studies including a literature review, a Delphi study, and three validation studies applying confirmatory factor analysis, resulted in the 16-item Perceived Credibility (PERCRED) scale. The scale shows convergent, discriminant, concurrent, and nomological validity and is the first validated measure for analyzing credibility perceptions of CSR reports. PMID:29278260

Measuring Credibility Perceptions in CSR Communication: A Scale Development to Test Readers' Perceived Credibility of CSR Reports.

Science.gov (United States)

Lock, Irina; Seele, Peter

2017-11-01

Credibility is central to communication but often jeopardized by "credibility gaps." This is especially true for communication about corporate social responsibility (CSR). To date, no tool has been available to analyze stakeholders' credibility perceptions of CSR communication. This article presents a series of studies conducted to develop a scale to assess the perceived credibility of CSR reports, one of CSR communication's most important tools. The scale provides a novel operationalization of credibility using validity claims of Habermas's ideal speech situation as subdimensions. The scale development process, carried out in five studies including a literature review, a Delphi study, and three validation studies applying confirmatory factor analysis, resulted in the 16-item Perceived Credibility (PERCRED) scale. The scale shows convergent, discriminant, concurrent, and nomological validity and is the first validated measure for analyzing credibility perceptions of CSR reports.

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.

Using Corporate Social Responsibility strategy with a climate focus for Enterprise Systems

DEFF Research Database (Denmark)

Zambach, Sine; Holst, Philip; Francker, Zenia Worm

 Corporate Social Responsibility (CSR) as a term has existed for only a couple of decades but in practice CSR has existed for more than 100 years. Through the 90's, CSR became common among businesses while evolving from a philanthropic to a pragmatic dimension. Recent research suggests a transfor...... Corporate Social Responsibility (CSR) as a term has existed for only a couple of decades but in practice CSR has existed for more than 100 years. Through the 90's, CSR became common among businesses while evolving from a philanthropic to a pragmatic dimension. Recent research suggests...... a transformation of CSR, which combines CSR with the core business of the company in order to increase and maintain societal legitimacy. Enterprise resource planning (ERP) systems are organization tools of a company's resources. The most basic parts concern finance and payments. Today, these ERPs are widely...

CSR initiatives by companies for employees through social protection measures

Directory of Open Access Journals (Sweden)

Mohd Salleh Noor Akma

2017-01-01

Full Text Available Poverty has always been the main concern globally as it alienates and distresses particular groups of citizen that affects their emotion and psychological behaviour, and may have impact on the socio-economic aspect of the country. Hence, it is critical for the government to address the poverty problem, as this would lead to inequality. One way to minimise income inequality is through the provision of social protection to maintain the basic consumption and living standard of the needed members of the society. The government highlights the importance of increasing involvement of the private sector to improve social protection through their CSR programmes. Thus, the main purpose of this paper is to unearth the concept of social protection and its role in minimising inequality in the society as well as to develop an instrument to measure the social protection dimension of companies’ CSR activities.

Corporate Social Responsibility: the Challenges and Constraints

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Piasecki Ryszard

2017-12-01

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

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

Socially Responsible Investments : Methodology, Risk and Performance

NARCIS (Netherlands)

Renneboog, L.D.R.; Ter Horst, J.R.; Zhang, C.

2007-01-01

This paper surveys the literature on socially responsible investments (SRI). Over the past decade, SRI has experienced an explosive growth around the world. Particular to the SRI funds is that both financial goals and social objectives are pursued. While corporate social responsibility (CSR) -

The Current State of CSR Consultancy Development in Russia and the United Kingdom

OpenAIRE

Armley, Natasha

2005-01-01

The research examines the phenomenon of corporate social responsibility (CSR) consultancy in Russia, as a new growing market, in comparison with well defined CSR consultancy in the UK, more advanced in CSR traditions and practices. The introduction to CSR consultancy has been made through a prism of CSR definitions: how it is interpreted in the West and Russia. Significant attention has been paid to analysing the UK and Russia national CSR systems combining the major drivers of CSR develo...

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

NARCIS (Netherlands)

de Graaf, Frank Jan; Gellert, Franz Jozef

2012-01-01

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

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...

IMPLEMENTASI DAN EVALUASI CORPORATE SOSIAL RESPONSIBILITY (CSR DI PERUSAHAAN PENGEBORAN MINYAK PETROCINA KABUPATEN BOJONEGORO - JAWA TIMUR

Directory of Open Access Journals (Sweden)

Sukriyah Kustanti

2011-06-01

Full Text Available Pada dasarnya Corporate Social Responsibility (CSR membawa misi organisasi dan panduan untuk berdirinya suatu perusahaan yang menjujung tinggi kepada para konsumennya. Perusahaan-perusahaan mulai menerapkan etika bisnis yang merupakan salah satu bentuk bisnis yang memperhatikan Pembangunan Berkelanjutan yang menekankan pada sinergi antara tiga aspek yakni aspek lingkungan hidup, aspek keuangan serta aspek sosial yang dikenal oleh perusahaan-perusahaan dengan sebutan Triple bottom line. JOB Pertamina – PetroChina East Java yang berada di Kabupaten Bojonegoro ini adalah Perusahaan Penanam modal asing yang bergerak pada kegiatan pemboran dalam rangka eksplorasi sumur minyak yang dilaksanakan mulai Juni 2007 hingga saat ini. Perusahaan ini sudah melaksanakan kajian lingkungan yang diharuskan oleh Lembaga Lingkungan Hidup. Oleh karena itu peneliti ingin melihat dampak dari penerapan etika sosial ekonomi yang sudah dilaksanakan selama ini. Permasalahan penelitian melihat sejauh mana implementasi dan evaluasi program CSR yang sudah dilaksanakan oleh perusahaan ini. Manfaat penelitian adalah bisa digunakan sebagai data base pemerintah dalam hal etika bisnis perusahaan serta untuk mengukur kinerja perusahaan petrocina dalam melaksanakan nilai-nilai sosial ekonomi pada masyarakat. Hasil penelitian Corporate Sosial Responsibility (CSR JOB Pertamina – PetroChina East Java, yang sudah dilaksanakan sejak dilaksanakannya kegiatan pemboran di lapangan Sukowati, sebagai tanggung jawab sosial perusahaan dalam menejemen lingkungan hidup. Bentuk/wujud dari Corporate Sosial Responsibility (CSR yang dilaksanakan JOB Pertamina-Petro Cina adalah pemberian tali asih, dana Community Development serta perekrutan tenaga kerja masyarakat lokal dalam perusahaan tersebut. Evaluasi terhadap pelaksanaan Corporate Sosial Responsibility (CSR, tidak ada aspek kecenderungan kritis seperti sikap aksi protes dan demo masyarakat.

The Economic Virtues of SRI and CSR

OpenAIRE

Derwall, Jeroen

2007-01-01

textabstractFinancial markets and company managers are increasingly acknowledging the concepts of socially responsible investing (SRI) and corporate social responsibility (CSR), but not without reservations. These hesitations are largely attributable to ongoing debates about a potential conflict between social responsibility goals and the traditional financial objectives of investors and companies. This thesis bundles six empirical studies that deepen our understanding of the economic value o...

Public regulators and CSR

DEFF Research Database (Denmark)

Buhmann, Karin

2016-01-01

The social licence to operate (SLO) concept is little developed in the academic literature so far. Deployment of the term was made by the United National (UN) Guiding Principles on Business and Human Rights and the UN ‘Protect, Respect and Remedy’ Framework, which apply SLO as an argument...... for responsible business conduct, connecting to social expectations and bridging to public regulation. This UN guidance has had a significant bearing on how public regulators seek to influence business conduct beyond Human Rights to broader Corporate Social Responsibility (CSR) concerns. Drawing on examples...

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

Directory of Open Access Journals (Sweden)

Talita Rosolen

2016-09-01

Full Text Available Corporate social responsibility practices are increasingly being adopted and legitimized in business and they impact the strategic and operational levels in various areas. The integration of these criteria and practices in the strategic management involves many factors, and human resource management is an essential aspect for the accomplishment of such initiative. Thus, this paper associates the relationship among corporate social responsibility (CSR various dimensions (strategic, ethical, social and environmental and strategic human resource management (SHRM in companies operating in Brazil. We also aim to identify whether there is impact of other aspects on this relationship, namely: size, industry and company internationalization level (if national or multinational. Results show evidence that ethical CSR can be associated to SHRM. Environmental CSR showed marginal relation, and social and strategic CSR presented no significant association. Those results emphasize the need to further develop strategic actions of CSR into human resource management in emerging markets. Managers can also benefit from those findings, as it is possible to have a broad view of limitations and opportunities regarding the role played by human resource management in CSR.

Social Responsibility At The Academic Level. Study Case: The University Of Bucharest

Directory of Open Access Journals (Sweden)

Paul Marinescu

2010-12-01

Full Text Available In the last decades the corporate social responsibility (CSR has been a major subject both for universities, civil society and businesses. Although the CSR concept is especially promoted by large multinational and transnational corporations, it has become also a prominent issue for universities. Social responsibility represents more than a challenge for universities. It has to be a purpose of the universities, taking into account that young people formation also means creating a high level of awareness about the need to involve members of society in solving social problems. Our paper contributes for better clarifying the CSR concept and presents as a study case some of initiatives of the University of Bucharest related to the social responsibility.

CSR as a Tool of Building the Competitiveness of Businesses

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Żychlewicz Maja

2014-06-01

Full Text Available In this article, author analyzes the application of CSR as a tool of building the competitiveness of business. She assumes that corporate social responsibility (CSR could be a useful tool in giving a competitive edge to an enterprise.

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.

Efektifitas Pelaksanan Program CSR PT Tirta Bahagia

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Anggara Prihardana

2015-12-01

Full Text Available CSR first appeared in official discourse since the presence of academic writings of Howard Bowen, entitled Social Responsibility of Businessmen raised in 1953. CSR in the meaning of Bowen refers to the obligation of business to make and implement policies, decisions, and actions that follow the norms in a society. In the implementation of the program of corporate social responsibility (CSR, PT Tirta Bahagia has a lot of activities in the field of education, the environment or health. In carrying out these activities there are several stages performed i.e. ranging from planning, implementation, and evaluation. In this discussion that became the focus of research is on the development of the well absorption done by the company in the village which is also the location of the factory. PT Tirta Bahagia starting the planning stages are not based on the order in which they should be, i.e. starts with vision and mission would formulate but positioning the provision of funds (budget being the first with reason a very limited source of funding, causing the program to be run CSR activities should be adapted to the existing funds.

Stakeholders' Responses to CSR Tradeoffs: When Other-Orientation and Trust Trump Material Self-Interest

Science.gov (United States)

Bridoux, Flore; Stofberg, Nicole; Den Hartog, Deanne

2016-01-01

When investing in corporate social responsibility (CSR), managers may strive for a win-win scenario where all stakeholders end up better off, but they may not always be able to avoid trading off stakeholders' interests. To provide guidance to managers who have to make tradeoffs, this study used a vignette-based experiment to explore stakeholders' intention to associate with a firm (i.e., buy from or become an employee) that trades off CSR directed at the stakeholders' own group (self-directed CSR) and CSR directed at another stakeholder group (other-directed CSR). Results show that stakeholders were not systematically more attracted to a firm that favors their own group over another stakeholder group. Specifically, stakeholders' other-orientation moderated their reaction to tradeoffs: stakeholders higher on other-orientation were willing to forego some material benefits to associate with a firm that treated suppliers in developing countries significantly better than its competitors, whereas stakeholders lower on other-orientation were more attracted to a firm favoring their own stakeholder group. Other-orientation also moderated reactions to tradeoffs involving the environment, although high CSR directed at the environment did not compensate for low self-directed CSR even for stakeholders higher on other-orientation. Second, the vignette study showed that trust mediated the relationship between tradeoffs and stakeholders' reactions. The study contributes first and foremost to the burgeoning literature on CSR tradeoffs and to the multimotive approach to CSR, which claims that other motives can drive stakeholders' reactions to CSR in addition to self-interest. First, it provides further evidence that studying CSR tradeoffs is important to understand both (prospective) employees' and customers' reactions to CSR-related activities. Second, it identifies other-orientation as a motive-related individual difference that explains heterogeneity in stakeholders' reactions to

Stakeholders' Responses to CSR Tradeoffs: When Other-Orientation and Trust Trump Material Self-Interest.

Science.gov (United States)

Bridoux, Flore; Stofberg, Nicole; Den Hartog, Deanne

2015-01-01

When investing in corporate social responsibility (CSR), managers may strive for a win-win scenario where all stakeholders end up better off, but they may not always be able to avoid trading off stakeholders' interests. To provide guidance to managers who have to make tradeoffs, this study used a vignette-based experiment to explore stakeholders' intention to associate with a firm (i.e., buy from or become an employee) that trades off CSR directed at the stakeholders' own group (self-directed CSR) and CSR directed at another stakeholder group (other-directed CSR). Results show that stakeholders were not systematically more attracted to a firm that favors their own group over another stakeholder group. Specifically, stakeholders' other-orientation moderated their reaction to tradeoffs: stakeholders higher on other-orientation were willing to forego some material benefits to associate with a firm that treated suppliers in developing countries significantly better than its competitors, whereas stakeholders lower on other-orientation were more attracted to a firm favoring their own stakeholder group. Other-orientation also moderated reactions to tradeoffs involving the environment, although high CSR directed at the environment did not compensate for low self-directed CSR even for stakeholders higher on other-orientation. Second, the vignette study showed that trust mediated the relationship between tradeoffs and stakeholders' reactions. The study contributes first and foremost to the burgeoning literature on CSR tradeoffs and to the multimotive approach to CSR, which claims that other motives can drive stakeholders' reactions to CSR in addition to self-interest. First, it provides further evidence that studying CSR tradeoffs is important to understand both (prospective) employees' and customers' reactions to CSR-related activities. Second, it identifies other-orientation as a motive-related individual difference that explains heterogeneity in stakeholders' reactions to

Stakeholders’ responses to CSR tradeoffs: When other-orientation and trust trump material self-interest

Directory of Open Access Journals (Sweden)

Flore eBridoux

2016-01-01

Full Text Available When investing in corporate social responsibility (CSR, managers may strive for a win-win scenario where all stakeholders end up better off, but they may not always be able to avoid trading off stakeholders’ interests. To provide guidance to managers who have to make tradeoffs, this study used a vignette-based experiment to explore stakeholders’ intention to associate with a firm (i.e., buy from or become an employee that trades off CSR directed at the stakeholders’ own group (self-directed CSR and CSR directed at another stakeholder group (other-directed CSR. Results show that stakeholders were not systematically more attracted to a firm that favors their own group over another stakeholder group. Specifically, stakeholders’ other-orientation moderated their reaction to tradeoffs: stakeholders higher on other-orientation were willing to forego some material benefits to associate with a firm that treated suppliers in developing countries significantly better than its competitors, whereas stakeholders lower on other-orientation were more attracted to a firm favoring their own stakeholder group. Other-orientation also moderated reactions to tradeoffs involving the environment, although high CSR directed at the environment did not compensate for low self-directed CSR even for stakeholders higher on other-orientation. Second, the vignette study showed that trust mediated the relationship between tradeoffs and stakeholders’ reactions. The study contributes first and foremost to the burgeoning literature on CSR tradeoffs and to the multimotive approach to CSR, which claims that other motives can drive stakeholders’ reactions to CSR in addition to self-interest. First, it provides further evidence that studying CSR tradeoffs is important to understand both (prospective employees’ and customers’ reactions to CSR-related activities. Second, it identifies other-orientation as a motive-related individual difference that explains

CSR orientations as a guiding principle for innovativeness : a supply chain perspective

NARCIS (Netherlands)

Kibbeling, M.I.; Bij, van der J.D.; Weele, van A.J.; Benedetto, Di A.C.

2010-01-01

A central debate in literature today concerns the relationship between Corporate Social Responsibility (CSR) and firm competitiveness. We advance this debate by proposing a sense-and-response mechanism in which CSR acts as a strategic orientation for developing within firm capabilities, in

Corporate Social Responsibility and Managing Ethical Culture

OpenAIRE

Yeney Widya Prihatiningtias

2012-01-01

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

Are Employees Concerned About Corporate Social Responsibility?

OpenAIRE

Caner Dincer; Banu Dincer

2015-01-01

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

Financial and social performance of socially responsible investments in the Netherlands

NARCIS (Netherlands)

Scholtens, B.

2007-01-01

We analyse the performance of socially responsible investments in the Netherlands. It appears that the financial performance of the various types of socially responsible investments differs considerably. We construct a proxy for mutual funds' CSR policies and use information about the environmental

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...

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,

CORPORATE SOCIAL RESPONSIBILITY AS A FACTOR OF ACCUMULATION OF NOVEL FORMS OF CAPITAL IN THE CONTEMPORARY MARKET ECONOMY

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N. Grazhevska

2018-03-01

Full Text Available The role and importance of corporate social responsibility (CSR is highlighted as an important factor of accumulation of intellectual, social, reputational and cultural capital, ensuring the global competitiveness of modern market economies. The world experience of CSR development in the context of increasing the level of trust in society, accumulation and effective implementation of social capital is analyzed. The peculiarities of CSR development in Ukraine are emphasized, and the state priority actions are grounded in order to promote social responsibility of the business as a factor of accumulation of new forms of capital, namely: institutionally-organizational arrangement of effective interaction of private business and state, state encouragement of private business to implement CSR by providing tax privileges and benefits, informational support for CSR development, promotion of corporate social responsibility principles, spreading the ideas of CSR among employees, customers, communities, deepening of business cooperation with universities and research institutions towards adapting international best practices and training in the field of CSR.

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

NARCIS (Netherlands)

Graafland, J.J.; Smid, H.

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

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...

Decoupling among CSR policies, programs, and impacts : An empirical study

NARCIS (Netherlands)

Graafland, Johan; Smid, Hugo

2016-01-01

There are relatively few empirical studies on the impacts of corporate social responsibility (CSR) policies and programs. This article addresses the research gap by analyzing the incidence of, and the conditions that affect, decoupling (defined as divergence) among CSR policies, implementation of

Szanse i ograniczenia stosowania strategii CSR w polskich przedsiêbiorstwach/The Chances and the Limitation of Applying the CSR Strategy in Polish Enterprises

OpenAIRE

Iwona Codogni

2012-01-01

The topic of the article is the perspectives of CSR in Polish companies. The article contains the definition of corporate social responsibility, the state and dynamics of ethical reporting and the factors that can influence the dynamics of CSR in Poland – both in a favourable and adverse way.

European Union's Policy on Corporate Social Responsibility and Opportunities for the Maritime Industry

DEFF Research Database (Denmark)

Skovgaard, Jan

2014-01-01

The European Commission encourages EU member states to promote corporate social responsibility (CSR) among national industries. Several EU member states have responded by legislation on CSR reporting and CSR action plans and strategies. This paper discusses the profitability of CSR and addresses...

PELAKSANAAN PENGELOLAAN DAN PEMANTAUAN LINGKUNGAN BERDASARKAN DOKUMEN RKL & RPL SERTA CORPORATE SOCIAL RESPONSIBILITY (CSR DI PT. TAMAN NUSA GIANYAR

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I Komang Tri Sumandiarta

2016-12-01

Full Text Available Taman Budaya Nusantara is one of the tourism site that is located in Gianyar which being managed by PT. Taman Nusa. The negative impact from tourism site is an enhancement of environmental destruction. This research aims to analyze the adherence implementation of the Environmental Management Plan document (RKL, Environmental Monitoring Plan document (RPL and the implementation of CSR Program. The methods that used were in the research are case approachment (The Case Approach, Legislation approachment (The Statue Approach, and Conceptual approachment (Analytical and ConcePT. ual Approach. The result of the research shows that PT. Taman Nusa did not comply to the terms of legislation according to the implementation of EIA document five aspects, is Permitting, Water Pollution Control, Air Pollution Control, Hazardoces Waste Management and Solid Waste Management. PT. Taman Nusa has fulfilled obligations in carrying out its social responsibility, economic and environment by actualizing the CSR program according to the Article 74 of Constitution No 40 of 2007 about Limited Liability Company (PT. The implementation of CSR program covers 14% of the total Sidan village. PT. Taman Nusa Should perform a reparation in managing and controlling the environment according to the rules of constitution which have been suggested by local government through the BLH Gianyar to do some evaluation and reviewing the AMDAL Document of PT. Taman Nusa and conductlinkagemappingof stakeholder sandterritoriesforthe implementation of theoverallCSRprogramin the VillageSidan.

ANALYZING CORPORATE SOCIAL RESPONSIBILITY REPORTING IN THE EUROPEAN UNION

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ANDREESCU Nicoleta Alina

2016-05-01

Full Text Available In the context of national and international developments, Corporate Social Responsibility is becoming an increasingly important element on national and transnational policy agendas. An ever more diverse range of businesses are adopting CSR strategies as a core part of their business model. Socially responsible business can contribute to restoring trust in the market in the post-crisis context. In last years European Commission encouraging international business development and in same time, CSR instruments development in all types of organizations for encourage responsible business conduct. In this paper our purpose was to analyse the current stage of CSR in the EU. For this, we divided our research in two parts: in first part we analyze the current stage of CSR reporting of the EU members and in the second part, we study the organizational sectors of company which fulfill their report of sustainability. Our results prove us that are a few factors that influence the current stage of reporting and in last years number of company that report their CSR activity is increasing in all sectors and in all countries. Given the fact that CSR activities are becoming more and more important in any successful business, and taking into account the legislative changes that took place in European Laws, we consider CSR reporting to be even more intense in the years to follow, in EU member states.

CSR in Industrial Clusters

DEFF Research Database (Denmark)

Lund-Thomsen, Peter; Pillay, Renginee G.

2012-01-01

Purpose – The paper seeks to review the literature on CSR in industrial clusters in developing countries, identifying the main strengths, weaknesses, and gaps in this literature, pointing to future research directions and policy implications in the area of CSR and industrial cluster development....... Design/methodology/approach – A literature review is conducted of both academic and policy-oriented writings that contain the keywords “industrial clusters” and “developing countries” in combination with one or more of the following terms: corporate social responsibility, environmental management, labor...... standards, child labor, climate change, social upgrading, and environmental upgrading. The authors examine the key themes in this literature, identify the main gaps, and point to areas where future work in this area could usefully be undertaken. Feedback has been sought from some of the leading authors...

Criteria CSR

OpenAIRE

Vovk, V.; Zateyshikova, O.

2014-01-01

In the article the theoretical aspects regarding criteria for assessing CSR proposed by A. Carroll, including: economic, legal, ethical, philanthropic. Based on this, it is proposed to characterize these criteria with respect to the interested parties (stakeholders), including: investors, shareholders suppliers, customers, employees, society and the state. This will make a qualitative assessment of the presence and depth using social responsibility in the company, as well as determine the ext...

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.

Determinant of The Corporate Social Responsibility Disclosure

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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

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

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.

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 ...

WHERE DOES CORPORATE SOCIAL RESPONSIBILITY STAND IN RELATION TO SUSTAINABILITY?

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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.

Identification of subjects for social responsibility education at universities and the present activity at the university of Tokyo.

Science.gov (United States)

Karima, Risuke; Oshima, Yoshito; Yamamoto, Kazuo

2006-01-01

The management of corporate social responsibility (CSR) has recently become a critical concern for companies in advanced countries. For universities, there is a requirement to contribute to the promotion of CSR, resulting in graduates who have sufficient cognition of and a good attitude towards CSR. In addition, universities have social responsibilities, which can be called "University Social Responsibility (USR)." On the basis of the concepts of the guidelines for CSR in the "Green Paper," which was presented by the European Committee (EC) in 2001, we provide a perspective here on what factors dictate the establishment of education programs for social responsibilities at universities. These factors include an outline of the concepts and the significance of CSR, social ethics and the morals of higher education and research, compliances, human resource management, human rights, safety and health in academic settings, and various concerns regarding environmental safety and preservation. Additionally, through the concept postulated here for social responsible education, in this paper, we introduce the present activity at the University of Tokyo (UT) in terms of the education program for CSR and USR, proposing that the future establishment of university-wide education programs based on the concept of CSR and the value of sustainability is required at UT.

How Is Corporate Social Responsibility Addressed by Biotech Firms? a Case Study Analysis

Science.gov (United States)

Pérez-Bustamante, Guillermo

2013-01-01

This paper explores corporate social responsibility (CSR) in the biotech high-tech sector as a way to achieve competitive advantages. After presenting the importance of science for high-tech firms, the paper focuses on the social and economic role of CSR. Next, the primary reasons for firms' engagement in CSR activities are presented, followed by…

CORPORATE SOCIAL RESPONSIBILITY AS A COMPETITIVE STRATEGY: THE CASE OF HUMAN COMPANY

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Daniela Castro Murillo

2013-07-01

Full Text Available Human Company, a 100% Costa Rican business, through its brand Eco Sunrise has achieved to produce biodegradable goods under a socially responsible approach. This paper is aimed at evaluating how these practices influence the Company’s competitiveness levels using the PRISMA method and the CINBAGE matrix. Therefore, the general objective is to determine whether Corporate Social Responsibility (CSR is a competitive strategy for Human Company, for which the Company must identify advantages and obstacles faced by SMEs in regards to CSR, evaluate each of the areas comprising the Company’s CSR, quantify the Company´s competitiveness, and determine how CSR influences competitiveness.

The CSR Challenges in the Clothing Industry

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Paulina Księżak

2016-10-01

Full Text Available The aim of this paper is to study the clothing and textile industry through the prism of the CSR. First of all, it investigates the ways in which companies of this sector deal with the social responsibility issues that are specifically important to the characteristics of the fashion industry. Secondly, the motivators of implementing CSR in the textile and clothing business are identified and analysed. Thirdly, the CSR practices of H&M Hennes & Mauritz AB, a wellknown multinational corporation operating in the sector of fashion, are discussed in order to illustrate the theoretical review with the case study approach.

Corporate Social Responsibility: The Future of Marketing Communications

OpenAIRE

Zidarova, Margarita

2010-01-01

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

Corporate social responsibility in 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.

The relationship between virtuous CEOs and corporate social responsibility

OpenAIRE

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

2014-01-01

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

The 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.

URGENSI PENERAPAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI UPAYA MENJAMIN HAK-HAK TENAGA KERJA

Directory of Open Access Journals (Sweden)

Dani Amran Hakim

2017-05-01

Abstrak Corporate Social Responsibility (CSR adalah tanggung jawab sosial terhadap masyarakat dan lingkungan di luar tanggung jawab ekonomis. Secara global pemahaman mengenai CSR dirumuskan melalui ISO 26000 yang mencakup 7 isu pokok, salah satu poinnya menyangkut masalah ketenagakerjaan dalam penerapan social responsibility. Hal ini belum terakomodasi di dalam UUTK maupun UUPT, yang isi substansi undang-undang ini belum mengatur mengenai pemenuhan hak-hak pekerja yang menggunakan penerapan social responsibility. Berdasarkan Peraturan Pemerintah Nomor 47 Tahun 2012 tentang Tanggung Jawab Sosial Lingkungan Perusahaan, menentukan bahwa “Kewajiban CSR sebagaimana dilaksanakan baik di dalam maupun di luar lingkungan Perseroan”. Frasa “di dalam lingkungan Perseroan” dapat dimaknai sebagai para pihak yang memiliki kepentingan di perusahaan, salah satunya yaitu para tenaga kerja. Maka dari itu untuk mewujudkan kesejahteraan tenaga kerja, selain pemenuhan hak-hak yang telah disepakati di dalam perjanjian kerja bersama, perusahaan juga memiliki kewajiban untuk melaksanakan CSR bagi tenaga kerja. Sebagai bentuk jaminan hukum terhadap hak-hak tenaga kerja.   Kata Kunci: Urgensi, Corporate Social Responsibility, Hak-Hak Tenaga Kerja

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.

DO CSR PRACTICES OF BANKS IN MAURITIUS LEAD TO SATISFACTION AND LOYALTY?

OpenAIRE

RAMLUGUN Vidisha Gunesh; RABOUTE Wendy Geraldine

2015-01-01

This study aims to determine how CSR activities of banks in Mauritius impact on customers’ satisfaction and loyalty towards banks. A stakeholder approach to CSR and Carroll’s (1991) four part definition was adopted, which included economic, legal, ethical and philanthropic corporate social responsibilities. A three- section questionnaire was used for data collection. 384 questionnaires were distributed, out of which 352 were returned. The results indicate that philanthropic CSR, economic CSR ...

Socially Responsible Investments : Methodology, Risk Exposure and Performance

NARCIS (Netherlands)

Renneboog, L.D.R.; Ter Horst, J.R.; Zhang, C.

2007-01-01

This paper surveys the literature on socially responsible investments (SRI). Over the past decade, SRI has experienced an explosive growth around the world. Particular to the SRI funds is that both financial goals and social objectives are pursued. While corporate social responsibility (CSR) -

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

Social responsibility in the banking sector: Experience from Serbia

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Stojanović-Aleksić Vesna

2016-01-01

Full Text Available In this paper, we analyze the level of social responsibility, including its basic dimensions, in the banking sector in the Republic of Serbia. The main research goal is to stress the importance of the concept of corporate social responsibility (CSR and to determine the level of development of specific dimensions and aspects of corporate social responsibility in the domestic banking sector. Therefore, we provide an insight into the most developed aspects, such as responsibility to the community and customers, within the external dimensions, and those aspects that banks should pay more attention to and invest more resources in, such as internal social responsibility and CSR disclosure. Consideration of the social responsibility of banks from this perspective represents an original research approach and the derived findings are significant in many ways in both theoretical and practical terms.

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....

The C.S.R. implementation

Directory of Open Access Journals (Sweden)

Mihaela Bucur

2014-12-01

Full Text Available The enterprises which started to integrate the principles of sustainable development in their activity, in their business processes and in their philosophy of business unfolding, require that Corporate Social Responsibility (CSR actions held by the companies involved a significant component of sustainable development. In practice, it would be beneficial if every direct action of the enterprise achieved long-lasting objectives and obtained sustainable results. The original contribution of this work is therefore essential for practitioners because it identifies a series of steps to be followed for the implementation and evaluation of a company's CSR activities. The present research addresses the need for implementing the concept of CSR in up companies. Our approach is drawn from several theoretical models, simplified for a beginner integrating CSR programs. Thus, in order to know what to start with, we have identified a number of simple steps and a methodology presented in this article.

KINERJA LINGKUNGAN TERHADAP RETURN ON ASSET MELALUI CORPORATE SOCIAL RESPONSIBILITY DISCLOURE

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Nurika Restuningdiah

2017-03-01

Full Text Available The purpose of this research was to examine the impact of environmental perfor-mance to Corporate Social Responsibility (CSR disclosure, the impact of CSR disclosure toReturn on Asset, and the undirect impact of of environmental performance to Return onAsset through CSR disclosure. Path Analysis of 18 public companies listed in Indonesia StockExchange and participated in the Proper Program from 2007 -2008 through a judgment sam-pling technique indicated that environmental performance had a positive effect to Corpo-rate Social Responsibility (CSR disclosure. The CSR disclosure had the positive impact toReturn on Asset, but the environmental performance had a negative effect to Return onAsset. This study also showed that there was positive undirect impact of environmentalperformance to Return on Asset through CSR disclosure. The implication of this study wasrelevant for public companies to publish their environmental performance on their annualreport (CSR Disclosure in order to give the “good news” to the public, and get the “goodimage” to increase sales.

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

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....

Contrasting of CSR strategies self-presentations and consumers expectations in Serbia

Directory of Open Access Journals (Sweden)

Čurčić Radmila D.

2016-01-01

Full Text Available Corporate social responsibility (CSR, as a widely accepted approach is often applied by the companies not only to create a social impact but also as a powerful tool to create the image of the company among customers and increase its visibility. In order to contrast the CSR concepts of leading companies in Serbia as a country in a long-lasting post-socialist transition with the consumers' expectations, search of web-based self-presentations of leading companies in Serbia and questionnaire among consumers were used in present research. Obtained results point out that self-presentation of CSR programs by the leading companies in Serbia is in collision with consumers' expectations in respect to both, presented CSR motives and emphasized CSR activities. Companies are mainly emphasizing performance-driven motives for CSR, while consumers rate higher the motives related to stakeholders and value-based motives. Environment protection is the only activity recognized with similar importance by the companies and by the consumers. Consumers' expectations are the highest in respect to stakeholders-related CSR including consumers, employees and suppliers, while the companies rarely emphasize these aspects of CSR. Oppositely, support for social issues and donations employed very frequently by the companies do not meet high consumers' expectations.

Materiality Analysis for CSR Reporting in Spanish SMEs

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Elena Escrig-Olmedo

2012-01-01

Full Text Available Most corporate social responsibility (CSR standards have not been designedto be implemented in small and medium sized enterprises (SMEs. Giventhat 99% of Spanish companies are SMEs, this study aims to propose aselection of basic CSR material issues that, because of their usefulness andsignificance, should be adapted to Spanish SMEs and their stakeholders.This study provides a CSR model for SMEs that includes the most importantsocial, environmental, and corporate governance issues. This model, whichis based on expert knowledge, is useful for integrating sustainability in themanagement of SMEs and enhancing the management of stakeholders.

How Third-Party CSR Evaluation Matters: Keeping Up with Rivals in CSR Performance Ratings of Korean Firms, 2011–2015

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Eunjung Hyun

2017-11-01

Full Text Available Does corporate social responsibility (CSR evaluation by third-party entities (i.e., external agencies, including civic organizations affect the CSR performance of firms? This article explores the question of whether and how third-party CSR ratings change the subsequent CSR behavior and hence performance of rated firms. Combining insights from the research on ratings/rankings and a behavioral theory of firms, we hypothesize that firms with large negative CSR rating gaps—i.e., CSR ratings below the industry average—are more prone to improving their subsequent CSR behavior, and hence performance ratings, than those with small negative gaps, because of the desire to avoid being viewed as CSR laggards relative to their industry rivals. As a result, efforts are directed at enhancing CSR performance. Empirical support for this conjecture is found through random effect regression analyses of publicly listed firms in Korea that were rated by the KEJI (Korean Economic Justice Institute during 2011–2015 with respect to multiple dimensions of CSR. Further results show that the positive effect of negative CSR rating gaps on subsequent CSR ratings appears only in the firms without well-established reputations, suggesting the possibility that firms with weak reputations have stronger incentives to keep up with other industry incumbents in CSR performance ratings than their counterparts.

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

Brand’s CSR Influence on Consumers’ Prosocial Behavior in Unrelated Domains

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Angela Negrão

2018-02-01

Full Text Available This study proposes that Corporate Social Responsibility (CSR activity may positively influence consumers’ prosocial behavior. However, this effect is moderated by the consumer-brand social distance. In two experiments, we show that consumers close to the brand become more prosocial in situations unrelated to the cause supported by the company when they are exposed to the brand’s prosocial communication, compared to those who are distant from the brand. This paper contributes to furthering CSR theory by showing the positive effects of brand CSR initiatives on secondary social outcomes, such as consumers’ volunteering and donating money to a social cause not closely related to the one promoted by the company. Besides, this paper also contributes theoretically by showing the moderation role played by consumer-brand social distance. Important implications for the role of CSR are useful for companies and society in general, since the paper demonstrates that brand’s prosocial behavior can influence consumers’ prosocial behavior beyond the brand context only.

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...

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

Corporate social responsibility and the significance of its promotion

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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.

Factors Influencing Levels of CSR Disclosure by Forestry Companies in China

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Feifei Lu

2017-10-01

Full Text Available Abstract: With the international community’s increasing concern for social and environmental problems, the fulfilment and disclosure of corporate social responsibility (CSR has been advocated and promoted across the world. Forestry companies, which are particularly sensitive to environmental and social issues, are increasingly developing and improving their levels of CSR disclosure. However, information on emerging country contexts is still lacking. To fill this gap, this study focuses on Chinese forestry companies’ CSR disclosure and introduces new disclosure indices through content analysis of annual reports by listed companies between 2011–2015. It then builds a correlation analysis of the factors influencing these companies’ disclosure indices in order to gain a better understanding of the current situation for CSR implementation by forestry companies in emerging economies like China. Although context-specific, our findings can provide a reference for researchers and policy makers, and promote sustainable development via improved CSR disclosure by forestry companies, especially in developing regions.

A RESEARCH ON CORPORATE SOCIAL RESPONSIBILITY PERCEPTIONS OF MARITIME FACULTY STUDENTS

OpenAIRE

KAYA ÖZBAĞ, Gönül

2017-01-01

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

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

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.

HUBUNGAN ANTARA PERSEPSI DAN SIKAP TERHADAP PELAKSANAAN CORPORATE SOCIAL RESPONSIBILITY

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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.

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...

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

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

Training the CSR Sensitive Mind-Set: The Integration of CSR into the Training of Business Administration Professionals

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Eglė Stonkutė

2018-03-01

Full Text Available Current corporations are subject to stringent requirements in terms of sustainable development; however, a relevant problem is highlighted on the basis of the studies conducted. On the one hand, corporations experience greater or lesser pressure, while on the other hand, it must be admitted that the problem of demand for professionals, which is presupposed by the insufficient quality of training in higher education institutions, is important. This is somewhat strange given that the issues of business ethics, corporate social responsibility, and sustainability have attracted increased attention in management education in recent years, and a five-fold increase in the number of stand-alone ethics courses has been noted since 1988. This interaction could contribute to the development of CSR, however a certain dissonance of cooperation between higher education and business exists, as there is a lack of leadership in this area in the study programs of business administration approved by the states, as well as in higher education institutions. Given these facts, the goal of the paper is to analyze the Master of Business Administration programs in North America, Europe, Asia, and Australia to offer direction to the challenge of integrating corporate social responsibility (CSR into management and training. The method of analysis of professional business and administration training program content in terms of the integration of CSR was used during the survey. Using panel data of 28 full-time MBA programs, our findings show that that the core parts of MBAs under analysis merely—and mostly indirectly—cover CSR issues through one core course on business ethics. However, the leading MBA programs are currently missing an opportunity by ignoring their responsibility to support the training of CSR-minded future business administration professionals. The results of our research may act as a guide to which areas should be modified and/or changed.

How can stakeholders promote environmental and social responsibility in the shipping industry?

DEFF Research Database (Denmark)

Parviainen, Tuuli; Lehikoinen, Annukka; Kuikka, Sakari

2017-01-01

The highly globalized and competitive nature of the shipping industry poses serious governance challenges. Recently, the use of voluntary measures, such as corporate social responsibility (CSR) initiatives, has been explored in terms of moving towards environmentally and socially responsible...... as well as safe shipping industry practices. Limited attention has been paid on the role of stakeholders such as consumers, employees, NGOs, and academia in pressuring the shipping industry towards greater environmental and social responsibility. Here, by applying stakeholder theory and drawing...... of multi-stakeholder pressure and action to promote the adoption of CSR activities, support the transparency, legitimacy, and enforcement of the practices, as well as widen the scope and focus of CSR initiatives and practices by focusing on a broad range of social and environmental issues. Finally...

Aktuálne trendy v Corporate Social Responsibility

OpenAIRE

Šimčíková, Eunika

2011-01-01

The aim of the thesis is to identify current trends in the field of Corporate Social Responsibility (CSR). The theoretical part of the paper deals with the evolution of CSR, the basic conceptual approaches, motivation of companies to adopt responsibile business pracitices, and the dominant global trends. The practical part assesses the relevance of CSR trends for one of the world's largest companies - General Electric.

A demand for genuine CSR : a case study of two scandinavian companies

OpenAIRE

Dahle, Malin Austrheim

2010-01-01

This study aims to shed new light on Corporate Social Responsibility (CSR) by developing tools and concepts that can be fruitful in analysing a company's CSR practice by distinguishing between different dimensions of CSR. Of particular interest is the distinction between instrumental and genuine CSR. Four dichotomous concepts, or dimensions, will be identified: weak - strong, strategic - genuine, narrow - broad and PR profile - No PR profile. In order to demonstrate the practical relevance of...

A cellular stress response (CSR) that interacts with NADPH-P450 reductase (NPR) is a new regulator of hypoxic response.

Science.gov (United States)

Oguro, Ami; Koyama, Chika; Xu, Jing; Imaoka, Susumu

2014-02-28

NADPH-P450 reductase (NPR) was previously found to contribute to the hypoxic response of cells, but the mechanism was not clarified. In this study, we identified a cellular stress response (CSR) as a new factor interacting with NPR by a yeast two-hybrid system. Overexpression of CSR enhanced the induction of erythropoietin and hypoxia response element (HRE) activity under hypoxia in human hepatocarcinoma cell lines (Hep3B), while knockdown of CSR suppressed them. This new finding regarding the interaction of NPR with CSR provides insight into the function of NPR in hypoxic response. Copyright © 2014 Elsevier Inc. All rights reserved.

CORPORATE SOCIAL RESPONSIBILITY: COMMUNICATING IN PUBLIC SECTOR ORGANIZATIONS

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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

CSR BENCHMARKING IN THE ROMANIAN BUSINESS AND ACADEMIC SECTOR OF CLUJ-NAPOCA REGION

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Alexandra GOGOZAN

2012-01-01

Full Text Available The challenge of the present article was to create an index or otherwise a database of CSR contributions that can be quantified and which should clarify the position of a company on the ladder of CSR, and also would enhance the comparability of efforts undertaken by socially responsible companies an institutions. 22 CSR aspects were taken into consideration concerning the interests of the banking sector, the commercial and academic sector, from Cluj-Napoca region, Romania. The benchmarking analysis took into consideration CSR aspects such as economical, environmental and social sustainability, the three pillars of sustainable development. The CSR aspects referred to all the stakeholders involved in those three sectors: employees, suppliers, costumers, community, shareholders and competitors.

Corporate social responsibility and small-medium sized enterprises: evidence from Greece

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Electra Pitoska

2018-03-01

Full Text Available This paper is a qualitative empirical research of Greek Small and Medium-sized Enterprises (SMEs and examines their dominant perceptions and attitudes towards Corporate Social Responsibility (CSR. The research was conducted in the Region of Western Macedonia, North Greece, via personal interviews based on a structured questionnaire, which was completed by 420 enterprises, with different business functions, and were randomly chosen from local Chamber registers. The results demonstrated that, as Greek SMEs in the periphery have not decided on a particular strategy for Social Responsibility practices, CSR is frequently defined as sponsorship or charity programmes. The research also revealed the restraining factors for SMEs in implementing CSR policies: financial cost, small size of enterprises, absence of specialized partners, and poor supporting role of public authorities. Whereas, the most significant non-financial goals for the enterprises attempting to implement CSR in Greece are: responsibility and respect to customers, promotion of sustainability, environmentally-friendly practices; human resources and protection of rights are less emphasized. Interestingly, more than 80% of the subjects hold that engaging in CSR practices in the current financial context is vital. With regard to the benefits resulting from CSR, the research demonstrated that: Enhancing ‘corporate image’, ‘business performance’, and ‘customer satisfaction’ are significant. Nevertheless, the research highlighted that implementing CSR strategies are rather positively than strongly correlated with the benefits deriving from CSR.

The Impact of Corporate Social Responsibility on the Investment Attractiveness of the Russian Companies

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Natalia Removna Kelchevskaya

2017-03-01

Full Text Available Investigation of the impact of corporate social responsibility (CSR and environmental responsibility on the economic performance over the past decades has shown that the implementation of CSR is one of the key drivers of value creation. Disclosure of social policy is one of the key CSR areas, it reduces information asymmetry and also contributes to the company’s reputation, decreasing uncertainty and risk in the assessment of the internal environment. This study shows that the disclosure of CSR information is able to increase the investment attractiveness of companies, and reduce the cost of equity. In the last decade, Russian industry has accumulated considerable positive experience in the implementing and positioning of corporate social responsibility (CSR technologies, which has yet to be assessed. In this paper, we used the sample of social reports of 18 Russian companies in the period from 2004 to 2014. The authors provided content-analysis of information disclosure dimensions including staff training, social policy, charity and environmental responsibility. In contrast to other studies, the results show a comparatively moderate impact of disclosure on the cost of equity capital. Also, we found that different dimensions of the disclosure have an ambiguous impact on the investment attractiveness of companies. Our results allow formulating practical recommendations for the management of metallurgical, oil and gas Russian companies to increase their investment attractiveness, in particular, a prudent choice of CSR information for disclosure. The study is unique for the Russian practice of evaluating the effectiveness of CSR, as it is based on a sample of the largest industrial enterprises

Social Responsibility in Intra-organisational Procedures of Higher Education Institutions with AACSB Accreditation

OpenAIRE

Dzięgiel, Andżelika; Wojciechowska, Anna

2017-01-01

This paper aims to identify the core elements of social responsibility which have been applied in intraorganisational procedures of higher education institutions with AACSB Accreditation. The concept of corporate social responsibility (CSR) in entrepreneurial strategies means taking into account their social interests and environmental protection, as well as, relationships with different groups of stakeholders. In contemporary business, CSR activities are very important. Therefore, universiti...

Corporate Social Responsibility: Translation of the Concept and Practice in China

OpenAIRE

YANG, LIU

2012-01-01

With an increasing awareness to global climate change, social structural change and the consequences of the financial crisis, the continuous debate on Corporate Social Responsibility (CSR) has transformed it from a novel term to an essential item in every business practitioner's agenda. The CSR movement started inEuropeand US in the early days of 20th Century, but the conduct of business ethics is way beyond the history of CSR development. The penetration of globalization helped the sprea...

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.

The Cultural and Rhetorical Parameters of CSR

DEFF Research Database (Denmark)

Kampf, Constance

and the situated choices of corporate website designers with respect to communicating CSR initiatives in those systems offers a nuanced approach to understanding the cultural and rhetorical parameters of communicating CSR knowledge online.   Brockreide, Wayne. "Dimensions of the Concept of Rhetoric." in Bernard L......How are the parameters of CSR constructed?-corporate communication policy or the interaction between civil society, governments, and corporations? Recognition of the presentation of CSR on the Web as socially constructed argumentation (Coupland 2005) opens the door for a rhetorical approach to both...... the relationship between power and language to demonstrate dialogue through "competing perspectives" in responses to the EU Green paper and anti-corporate campaign groups protesting business by using the Web for "direct action campaigning." They call for an analysis that is reflective of the dynamic co...

Acute stress responses: A review and synthesis of ASD, ASR, and CSR.

Science.gov (United States)

Isserlin, Leanna; Zerach, Gadi; Solomon, Zahava

2008-10-01

Toward the development of a unifying diagnosis for acute stress responses this article attempts to find a place for combat stress reaction (CSR) within the spectrum of other defined acute stress responses. This article critically compares the diagnostic criteria of acute stress disorder (ASD), acute stress reaction (ASR), and CSR. Prospective studies concerning the predictive value of ASD, ASR, and CSR are reviewed. Questions, recommendations, and implications for clinical practice are raised concerning the completeness of the current acute stress response diagnoses, the heterogeneity of different stressors, the scope of expected outcomes, and the importance of decline in function as an indicator of future psychological, psychiatric, and somatic distress. PsycINFO Database Record 2009 APA.

CSR Institutionalized Myths in Developing Countries

DEFF Research Database (Denmark)

Jamali, Dima; Lund-Thomsen, Peter; Khara, Navjote

2017-01-01

This article examines joint action initiatives among small- and medium-sized enterprises (SMEs) in the manufacturing industries in developing countries in the context of the ascendancy of corporate social responsibility (CSR) and the proliferation of a variety of international accountability tools...... place, and how developing country firms can gain credit and traction by focusing on high visibility CSR issues, although the plight of workers remains fundamentally unchanged. The authors revisit these findings in the discussion and concluding sections, highlighting the main research and policy...

LACK OF EXPERTS AS AN IDEAL INTRODUCTION TO CSR

OpenAIRE

Simone Matthaei

2013-01-01

The Federal Ministry of Labour and Social Affairs (Bundesministerium für Arbeit und Soziales, BMA) is supporting 73 projects in Germany using European Union (EU) funds in the amount of € 26 million. By providing the subsidies, the European Commission and the German Federal Government are hoping to implement Corporate Social Responsibility (CSR) among German small and medium-sized businesses (SMBs). The project run by Bonn-Rhein-Sieg University is one of these CSR projects. It is aimed at prov...

Corporate social responsibility in coal industry (practices of russian and european companies)

OpenAIRE

Т. В. Пономаренко; Р. Вольник; О. А. Маринина

2016-01-01

Corporate social responsibility (CSR) is built on interaction between companies and the society which is especially important for major companies that exploit natural resources and play the role of city-forming socially significant entities. Various interpretations of the notion of social responsibility define the varying levels of influence companies have on the society, different levels of contribution of companies in the said process and the degree and level of implementation of CSR. The r...

Social responsibility and social security: The foundation of caja de pensiones para la vejez y de ahorros

OpenAIRE

Argandoña, Antonio; Moreno, Carlos M.; Sola, Joan M.

2009-01-01

The concept of Corporate Social Responsibility (CSR) is not new. Over the course of time, many entrepreneurs have created and developed companies, with a strong sense of ethical and social responsibility. This paper presents an example of how CSR was conceived and put into practice when Caja de Pensiones para la Vejez y de Ahorros was created in Barcelona in 1905, following the life and ideas of its founder, Francesc Moragas, a lawyer with a deep commitment to social action and a successful c...

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 ...

The concept of CSR in accounting theory and practice in Poland: an empirical study