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1

Streimikiene, Dalia, and Rizwan Raheem Ahmed. "The integration of corporate social responsibility and marketing concepts as a business strategy: evidence from SEM-based multivariate and Toda-Yamamoto causality models." Oeconomia Copernicana 12, no. 1 (April 13, 2021): 125–57. http://dx.doi.org/10.24136/oc.2021.006.

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Research background: This paper integrates the marketing and corporate social responsibility concepts by investigating how the previous studies de-bated CSR as a business strategy. This discussion extended from academics to business practices. Hence, this study investigated the concept of CSR as a business strategy in a multifactorial fashion in the marketing field. Purpose of the article: This study evaluates the modified model of CSR initiatives as business and marketing strategy and their impact on customers' buying behavior. For this purpose, we have taken dimensions of Carroll's pyramid of CSR as marketing strategies. We have also examined the influence of brand loyalty and cause-related marketing as mediating variables and technology as a moderator between dimensions of Carroll's pyramid and customers' buying behavior. Methods: We employed modified theoretical & conceptual model for evaluating the direct and indirect hypothesized relationship. We have collected 693 responses from the structured and adapted questionnaire. The survey was done among marketing and senior managers of the Asian pharmaceutical industry. We employed SEM-based multivariate modeling to examine the hypothesized relationship. Findings & value added: The finding of this research exhibited that dimensions of Carroll?s pyramid of CSR have a positive and significant impact on customers' buying behavior. The results further demonstrated that brand loyal-ty and cause-related marketing positively and significantly impact mediators between CSR dimensions and customers? buying behavior. Finally, the technology has a significant influence as a moderator between exogenous and endogenous factors. The undertaken study demonstrated important theoretical and practical implications. The modified conceptual framework has provided several new dimensions for future researchers to use and replicate in different economic sectors. On the other hand, practitioners of the pharmaceutical industry should incorporate Carroll's CSR pyramid as business strategies to gain the trust and respect of their customers.
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Safi, Adnan. "Corporate Social Responsibility and Consumer Behavior: A Study from Pakistan." Information Management and Business Review 5, no. 4 (April 30, 2013): 194–202. http://dx.doi.org/10.22610/imbr.v5i4.1043.

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Pakistani consumers must be well informed that, in achieving their corporate goals, organizations now bear greater responsibility to develop healthy environment and aware society. This study aims towards assessment of the impact of Corporate Social Responsibility on Consumer Behavior in Pakistan and to analyze whether consumers reckon Organization’s CSR initiative before buying decisions of goods and services. Carroll definition of CSR was adopted here that addresses whole range of economic, legal, ethical and philanthropic responsibilities. A Survey Questionnaire in this regard was carried out and 313 responses were collected across the different corners of Pakistan that further lead to culmination of this analysis report. The analysis showed that there is significant positive correlation between all CSR components and consumer behavior. However, Pakistani consumer’s priority appeared to be different than offered by Carroll’s Classical Pyramid, where economic responsibility was considered to be the greatest priority, followed by philanthropic, legal & ethical responsibilities.
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Vuković, Andrea, Ljiljana Z. Miletić, Radmila Ćurčić, Milica Ničić, and Nenad Mitrović. "Employees‘ Perception of CSR in a Specific Post-Socialist Context: The Case of Serbia." Journal of East European Management Studies 25, no. 1 (2020): 55–83. http://dx.doi.org/10.5771/0949-6181-2020-1-55.

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Perception of Corporate Social Responsibility (CSR) forms relating to perception of company performance was analysed for Serbia. Questionnaire-based research was conducted with employees from public, private and multinational companies. Employees` age was indicator of socialist experience. Different perception of CSR forms from those in Carrol`s pyramid was observed, as well as between endogenous CSR forms of the socialist period and exogenous from the open market economies. Results indicate economic and legal forms are perceived more expressed, regardless of companies` management, than ethical and discretional. Endogenous ethical CSR are perceived less expressed than exogenous. Unexpectedly, socialist experience did not significantly influence perception, regardless of companies` management and CSR forms.
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Meynhardt, Timo, and Peter Gomez. "Building Blocks for Alternative Four-Dimensional Pyramids of Corporate Social Responsibilities." Business & Society 58, no. 2 (May 23, 2016): 404–38. http://dx.doi.org/10.1177/0007650316650444.

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Carroll shaped the corporate social responsibility (CSR) discourse into a four-dimensional pyramid framework, which was later adapted to corporate citizenship and sustainability approaches. The four layers of the pyramid—structured from foundation to apex as economic, legal, ethical, and philanthropic (or discretionary) responsibilities—drew considerable managerial attention. An important criticism of the economic foundation of the Carroll pyramid concerns the identification and ordering of the four dimensions, which are inadequately justified theoretically. The authors of this article propose an alternative approach that builds on the public value concept, which integrates a microfoundation of psychological research into basic human needs. Drawing on their Swiss Dialogue process, the authors argue that a four-dimensional pyramid does have heuristic value for managers. The advantage of this alternative pyramid logic is that it may be contingently adapted to different cultural contexts, because it allows adaptive internal reordering.
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Hossen, Mohammad Awal. "Corporate Social Responsibility: Dimensions and Challenges in Bangladesh." Global Disclosure of Economics and Business 5, no. 1 (June 30, 2016): 37–46. http://dx.doi.org/10.18034/gdeb.v5i1.127.

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This paper aims at exploring the dimensions and challenges of corporate social responsibility (CSR) in the context of Bangladesh, taking Carroll’s CSR Pyramid as a conceptual framework for explicative analysis. Carroll’s CSR Pyramid is by far the most well-known framework of CSR, which gives relative importance to economic, legal, ethical and discretionary (philanthropic) obligations of corporations towards society. As the countries differ in their economical, social and political conditions around the globe, the dimensions of CSR and the challenges in executing CSR initiatives also differ. This study found that the dimensions currently in practice and applicable to Bangladesh do not follow the same order as proposed by Carroll in the context of developed countries. It is suggested that the relative priorities of CSR in case of Bangladesh are to be in the following order: economic, philanthropic, environmental, legal and ethical responsibilities. Finally, some suggestions for successful execution of CSR initiatives are also given.
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Wagner-Tsukamoto, Sigmund. "In search of ethics: from Carroll to integrative CSR economics." Social Responsibility Journal 15, no. 4 (June 3, 2019): 469–91. http://dx.doi.org/10.1108/srj-09-2017-0188.

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PurposeRevisiting Carroll’s classic corporate social responsibility (CSR) pyramid framework, this paper aims to evolve a novel synthesis of ethics and economics. This yielded an “integrative CSR economics”.Design/methodology/approachThis theory paper examined how to conceptually set up CSR theory, argue its ethical nature and establish its practical, social and empirical relevance. Economic analysis reached out from contemporary institutional economics to Smith’s classic studies.FindingsThe paper reconstructed all of Carroll’s four dimensions of CSR – economic, legal, ethical and philanthropic responsibilities – through economics. The paper discounted a core assumption of much CSR research that economic approach to CSR, including the instrumental, strategic “business case” approach to CSR, were unethical and lacked any foundations in ethics theory. Integrative CSR economics reframes research on viability and capability requirements for CSR practice; redirecting empirical research on links between CSP (corporate social performance) and CFP (corporate financial performance).Research limitations/implicationsThe paper focused on Carroll as the leading champion of CSR research. Future research needs to align other writers with integrative CSR economics. Friedman or Freeman, or the historic contributions of Dodd, Mayo, Bowen or Drucker, are especially interesting.Practical implicationsThe paper set out how integrative CSR economics satisfies the “business case” approach to CSR and develops practical implications along: a systemic dimension of the market economy; a legal-constitutional dimension; and the dimension of market exchanges.Social implicationsIntegrative CSR economics creates ethical benefits for society along: a systemic dimension of the market (mutual gains); a legal-constitutional dimension (law-following); and the dimension of market exchange (ethical capital creation). Social benefits are not only aspired to but also are achievable as a business case approach to CSR is followed.Originality/valueThe paper’s main contribution is a new synthesis of economics and ethics that yields an “integrative CSR economics”.
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Marek, Agnieszka. "Corporate social responsibility in FC Barcelona as Carroll’s CSR pyramid in practice." Annales. Etyka w Życiu Gospodarczym 21, no. 7 (April 2, 2018): 153–65. http://dx.doi.org/10.18778/1899-2226.21.7.11.

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Corporate social responsibility (CSR) is a subject of great interest to both theoreticians and practitioners of management as well as to international organisations that promote this idea among existing enterprises. Despite many years of research on CSR, there is no single binding definition of this concept, therefore for the needs of this publication, the definition of Archie B. Carroll, and the resulting approach to CSR implementation in companies, has been adopted. The aim of the article is to analyse CSR activities undertaken by FC Barcelona in the framework of a system derived from Carroll’s CSR pyramid, therefore its activities have been divided into four groups corresponding to the dimension of financial, legal, ethical and philanthropic responsibilities. Due to the commercialisation of football, FC Barcelona is treated as a global enterprise, considering, however, the specificity of regulations governing the sports sector as well as goods and services offered by the club. The research has been based on an analysis of literature and available documents published by the club itself as well as by international organisations regulating football tournaments on national and international levels. The study has indicated that FC Barcelona is taking action in all the dimensions of social responsibility highlighted in Carroll’s pyramid and can be seen as a socially responsible organisation, at the same time meeting expectations of its stakeholders.
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Silva Junior, Annor da, Priscilla de Oliveira Martins-Silva, Karina Santos Feu, Aline Chima Komino, Vitor Correa da Silva, and Katia Cyrlene de Araújo Vasconcelos. "Corporate social responsibility in the perspective of Brazilian management students: the inversion of the pyramid." Social Responsibility Journal 16, no. 1 (December 13, 2018): 50–72. http://dx.doi.org/10.1108/srj-01-2018-0013.

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Purpose This paper aims to investigate the viewpoint of undergraduate Management students at a Brazilian public university regarding the notion of corporate social responsibility (CSR). It theoretically articulates the notion of CSR and the formal education perspective to discuss managerial education. Design/methodology/approach Stude nts in the Management program were surveyed for their opinion on the notion of CSR. Data were collected through triangulation by combining the application of questionnaire and documentary research. There were 241 valid questionnaires, and this is the size of the sample. Data were analyzed by using the SPSS software (version 20), descriptive statistics and non-parametric tests. Findings Results reveal that, for undergraduate Management students, the most important CSR dimensions are, in hierarchical order, the philanthropic, the ethical, the legal and the economic. Thus, one can notice an inversion of the original CSR pyramid proposed by Carroll (1991). Research limitations/implications The main limitation is the conduction of research in the context of a single public university. Practical implications Results indicate a change in how CSR is understood, the philanthropic dimension becoming the main factor for the establishment of organizational goals. Social implications Considering that undergraduate Management students are the future members of the corporate world and decision-makers in society, these results indicate the stance these future professionals will take when confronted by dilemmas involving CSR. Originality/value This investigation is original in Brazilian context, for it identifies students’ opinion on CSR using a questionnaire whose development was based on the CSR pyramid.
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Zainee, Intan Azurin, and Fadilah Puteh. "Corporate social responsibility impact on talent retention among Generation Y." Revista de Gestão 27, no. 4 (October 7, 2020): 369–92. http://dx.doi.org/10.1108/rege-06-2019-0070.

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PurposeAs the new emerging workforce, Generation Y (Gen Y) is said to be demanding, influential and possessing strong bargaining power. This study examines the impact of corporate social responsibility (CSR) on employee retention among Gen Y in the accounting profession. CSR is widely researched subject due to its applicability in multidisciplinary fields and industries. This research intends to investigate the nexus between CSR and human capital disciplines. It employs Carroll's pyramid of CSR as the main theoretical framework to establish its relationship with talent retention among Gen Y employees. This study has a threefold aim: (1) to determine the level of CSR awareness, (2) to determine the relationship between CSR dimensions and talent retention and (3) to examine the effect of CSR dimensions on talent retention.Design/methodology/approachThe paper opted for an exploratory study using the structured questionnaire. A total of 377 Gen Y accountants who are currently working in accounting firms located in Klang Valley, Malaysia, were involved as respondents. Data were analyzed using descriptive, correlation and regression analyses to answer the research objectives.FindingsThe paper provided empirical insights about the impact brought by CSR practices in financial-based firms on employee retention. It was found that all CSR elements, as suggested by Carroll, have a significant relationship with employees’ retention. The interaction between the CSR elements and employee retention accounts for 16% of the research model. Based on the multiple regression analysis, it was found that only two CSR elements are the significant predictors of employee retention among Gen Y in the case of financial-based firms in Malaysia.Research limitations/implicationsThis research covers Gen Y employees in accounting firms; thus, generalization is not applicable to other generations. Besides, the predictors of the research study utilize Carroll’s pyramid of CSR. Therefore, future research studies are encouraged to validate the research model into other sectors. Other models of CSR could also be used.Practical implicationsThis paper includes implication for the organization to understand employee retention practices on Gen Y who are currently dominating the workforce.Originality/valueThis paper fulfills an identified need to study how CSR practices could enhance employee retention among Gen Y in the organization.
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10

Barnes, Lisa Robyn, and Norman Croker. "The relevance of the ISO26000 social responsibility issues to the Hong Kong construction industry." Construction Economics and Building 13, no. 3 (September 18, 2013): 37–50. http://dx.doi.org/10.5130/ajceb.v13i3.3280.

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CorporateSocial Responsibility (CSR), the responsibility of a corporation for theimpacts of its decisions on society and the environment, originated as a termin the 1950’s (Carroll 1999). However, ISO 26000 (ISO 2010)“Guidance on Social Responsibility” published in November 2010, redefines “SocialResponsibility” (“SR”) broadly, by reference to SR principles, core subjectsand issues. The Hong Kong Construction Industry (“HKCI”) sector is critical to Hong Kong’s economy, accounting for5.6% of the GDP and 9.2% of employment in 1999 (Tang 2001). In 2011, the gross value of constructionwork by main contractors amounted to HK$128.53 billion and contributed HK$65.4 billion (HKGov 2013)to the total GDP of HK$1,823.2 billion (3.6%) (HKTDC 2013).The aim of this research is toinvestigate which ISO 26000 CSR issues are relevantto HKCI firms. Theprinciple findings are that: the reported level of HKCI CSR activity relativeto the 7 core subject of ISO 26000 is a function of company size; many SME’sconsider that many of the ISO 26000 SR issues are irrelevant to them; but forthe large construction contractors, reputation, legislation and or regulation andcorporate culture are drivers of improvements in CSR in the HKCI.
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Younus, M. Farhan, Syed Faizan Hassan, Hasnain Hasnain, and Agha Ammad Nabi. "The impact of corporate social responsibility on supply chain." Journal of Economic Info 3, no. 3 (July 31, 2016): 1–6. http://dx.doi.org/10.31580/jei.v3i3.89.

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In today’s business world, growing attention is being paid on the business concept; “Corporate Social Responsibility “mostly because of environmental concerns, regulatory impacts, commercial benefits and reputation in front of the society. Increasing number of companies initiates and implements practices considered as CSR activities. Concept of Corporate Social Responsibility (CSR) has been first introduced by Bowen (1952) and states that while implementing strategies and making their decisions, organizations should act taking into consideration society’s values. In this respect, Carroll (1979) defined CSR as sensitivity of an organization about the stakeholders’ expectations on the management of social, environmental, economic, ethic and legal issues. Towards the end of 1980s, concept of sustainable development has been introduced and has focused on economic, social and environmental factors that organizations should consider. Sustainable development emphasizes how today organizations can fulfill their needs without Jeopardizing the needs of the future generations. Therefore, MNCs interested in a green supply chain should be attempting to cut their transportation carbon emissions and those of their suppliers. This can be accomplished by using biofuel, choosing the type of transportation with the least carbon foot print (trains and ships), utilizing smaller trucks when possible, and encouraging fuel efficient driving behavior by employees.
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Ahmed, Nurulatika, and Nor Suziwana Tahir. "Employees’ Perception on Corporate Social Responsibility Practices and Affective Commitment." Journal of Accounting Research, Organization and Economics 2, no. 1 (June 1, 2019): 41–53. http://dx.doi.org/10.24815/jaroe.v2i1.13274.

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AbstractObjective – This research aims to study the employee’s perception on CSR practices and affective commitment in public listed companies in the area of Klang Valley, Malaysia. There were four dimensions on CSR practices that might affect the employee’s affective commitment in the organization which are economic responsibility, legal responsibility, ethical responsibility and philanthropic responsibility. Design/methodology – This study used Likert-Scale questions in order to answer both dependent and independent variables. A set of questionnaire was distributed to the employees who works in public listed companies in Klang Valley area regardless of their industry as population of this study. The data were analyzed by using Statistical Package for the Social Sciences (SPSS). Results – The findings from this study reveal that there is significant relationship of the employee’s perception on four dimensions of CSR practices and affective commitment. More than that, between all the four dimensions of CSR practices, economic responsibilities are found as the main element in influencing the employee’s affective commitment in work. The findings also show that role of gender does not moderate any relationship between dependent variables and independent variables. Research limitations/implications – This research adds the information on the level of affective commitment towards employees’ perceptions in the public listed companies in Malaysia as theoretical part that focused on the CSR dimensions based on the Carroll ‘s Model which are economic responsibility, legal responsibility, ethical responsibility and philanthropic responsibility with gender as the moderating variable in the study. The empirical part of this study has assessed that the economic, legal, ethical and philanthropic responsibility that can affect the level of affective commitment towards the employees’ perceptions in the public listed companies in the Klang Valley.
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Xuan, Le Thi Thanh, Tran Tien Khoa, and Nguyen Thi Thanh Lieu. "Drivers for and Obstacles to Corporate Social Responsibility Practice in Vietnam – A Study in Small and Medium Enterprise Exporters." VNU Journal of Science: Economics and Business 34, no. 2 (June 29, 2018). http://dx.doi.org/10.25073/2588-1108/vnueab.4158.

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Based on the fact that most of factories/manufacturers failed to comply with foreign customers’ requirements for Corporate Social Responsibility (CSR) practices from the first audits, the present study aims to explore SME exporters’ understanding of CSR requirements from foreign clients, motivations and obstacles for them to practice and implement CSR. In order to tackle the research objectives, qualitative approach is chosen and in-depth interview with owners, HR/CSR managers and production managers is employed to collect data. The research scope is firms/suppliers in hardlines (non-furniture and non-apparel) section. Thematic analysis is used to analyse and categorise data from interviews. The research findings show some crucial points. Firstly, CSR requirements from clients are not correctly understood. Secondly, there are seven drivers for CSR practices which match with previous studies. Lastly, six per ten obstacles to implement CSR are new findings in the present research context. From these findings, some recommendations are proposed to improve CSR practices in SMEs. Keywords Corporate social responsibility (CSR), motivations (motives), obstacles, SMEs References Albareda, L., Lozano, J. M., Tencati, A., Midtun, A., & Perrini, F. (2008). The changing roles of governments in corporate social responsibility: drivers and responses. Business Ethics: A European Review, 17(4), 347-363. Arevalo, J. A., & Aravind, D. (2011). Corporate Social Responsibility practices in India: approaches, drivers and barriers. Corporate Governance, 11(4), 399-414. Baden, D. A., Harwood, I. A., & Woodward, D. G. (2009). The effect of buyer pressure on suppliers in SMEs to demonstrate CSR practices: An added incentive or counter productive? European Management Journal, 27(6), 429-441. doi:https://doi.org/10.1016/j.emj.2008.10.004Bondy, K., Matten, D., & Moon, J. (2008). Multinational Corporation Codes of Conduct: Governance Tools for Corporate Social Responsibility? Corporate Governance: An International Review, 16(4), 294-311. doi:10.1111/j.1467-8683.2008.00694.xCambra-Fierro, J., Wilson, A., Polo-Redondo, Y., Fuster-Mur, A., & Lopez-Perez, M. E. (2013). When do firms implement corporate social responsibility? A study of the Spanish construction and real-estate sector. Journal of Management & Organization, 19(02), 150-166. doi:doi:10.1017/jmo.2013.12Carroll, A. B. (1991). The pyramid of corporate social responsibility: toward the moral management of organizational stakeholders. Business Horizons, 34, 39-48. Carroll, A. B. (1999). Corporate social responsibility: evolution of a definitional construct. Business & Society, 38(3), 268-295. Cochran, P. L., & Wood, R. A. (1984). Corporate Social Responsibility and Financial Performance. Academy of Management Journal, 27(1), 42-56. Creswell, J. W. (2007). Qualitative inquiry & research design - choosing among five approaches (2nd ed.). the U.S: Sage Publications, Inc.Faisal, M. N. (2010). Analysing the barriers to corporate social responsibility in supply chains: an interpretive structural modelling approach. International Journal of Logistics Research and Applications, 13(3), 179-195. doi:10.1080/13675560903264968Ghasemi, S., & Nejati, M. (2013). Corporate Social Responsibility: Opportunities, Drivers and Barriers. International Journal of Entrepreuneurial Knowledge, 1(1), 33-37. Gibson, W. J., & Andrew, B. (2009). Working with qualitative data London: SAGE.Graafland, J., & Mazereeuw-Van der Duijn Schouten, C. (2012). Motives for Corporate Social Responsibility. De Economist, 160(4), 377-396. doi:10.1007/s10645-012-9198-5Hamm, B. (2012). Corporate Social Responsibility in Vietnam: Integration or Mere Adaptation? Pacific News, 38, 4-8. Hemingway, C. A., & Maclagan, P. W. (2004). Managers' Personal Values as Drivers of Corporate Social Responsibility. Journal of Business Ethics, 50(1), 33-44. Kang, B. (2014). Corporate Social Responsibility Perceptions and Corporate Performances. Journal of Applied Sciences, 14(21), 2662-2673. Lantos, G. P. (2001). The boundaries of strategic corporate social responsibility. Journal of Consumer Marketing, 18(7), 595-630. Lin, C.-H., Yang, H.-L., & Liou, D.-Y. (2009). The impact of corporate social responsibility on financial performance: Evidence from business in Taiwan. Technology in Society, 31, 56-63. McWilliams, A., & Siegel, D. (2001). Corporate Social Responsibility: A theory of the firm perspective. Academy of Management Review, 26(1), 117-127. Mishra, S., & Suar, D. (2010). Does Corporate Social Responsibility influence firm performance of Indian companies? Journal of Business Ethics, 95, 571-601. Moon, J. (2004). Government as Driver of CSR. ICCSR Research Series Papers, 24. Pedersen, E. R., & Neergaard, P. (2009). What matters to managers? The whats, whys and hows of corporate social responsibility in a multinational corporation. Management Decision, 47(8), 1261-1280. Visser, W. (2008). Corporate social responsibility in developing countries. In A. Crane, A. McWilliams, D. Matten, J. Moon, & D. Siegel (Eds.), The Oxford Handbook of Corporate Social Responsibility (pp. 473-499). Oxford: Oxford University Press.Xuan, L. T. T. (2013). Managers' preceptions of Corporate Social Responsibility: The construction industry in Vietnam. (Doctoral), Western Sydney University, Xuan, L. T. T., & Khoa, T. T. (2015). Drivers of Corporate Social Respobsibility Practices-A comparative analysis between Spanish and Vietnamese Construction Industry. Paper presented at the The International Conference on Business 2015, Hochiminh city.Xuan, L. T. T., & Teal, G. (2011). A development in defining Corporate Social Responsibility. Journal of Science and Technology Development, 14(2), 106-115. http://baocongthuong.com.vn/viet-nam-sau-10-nam-gia-nhap-wto-nhung-thanh-tuu-kha-quan.htmlhttp://www.unido.org/en/what-we-do/trade/csr/what-is-csr.html#pp1[g1]/0/
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Setiawan, Temy, and Ari Purwanti. "PIRAMIDA CARROLL PADA PERUSAHAAAN DI INDONESIA : STUDI PADA 3 PERUSAHAAN PEMENANG CSR AWARD 2016." JMB : Jurnal Manajemen dan Bisnis 6, no. 1 (March 6, 2017). http://dx.doi.org/10.31000/jmb.v6i1.998.

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Currently, CSR disclosure to stakeholders in Indonesia has been done by many companies. Such disclosures are integrated in the annual report or produced as a report. Many motives underlie the disclosures. The purpose of this study is to describe the company's profile and CSR disclosure motives of the winning company of CSR Award Indonesia 2016 in accordance with the Carroll pyramid. Company’s disclosures will be analysed using the 10 principles developed by the United National Global Compact (UNGC). This study will analyses the data of the three companies who won CSR Award Indonesia 2016 from 2011 to 2015 using the corresponding indicators which are in accordance to the 10 principles of UNGC. The source of data are financial reports and sustainability reports. Findings. The analyses on the three companies that become the object of analysis has disclosed sustainability information that is in accordance with the 10 principles of UNGC. When associated with the CSR disclosure motive based on Carroll pyramid, the company has economic, legal, and ethical motives. Philanthropicic motive is not much expressed. Another finding shows that the three companies being analysed are engaged in mining and automotive.Saat ini pengungkapan CSR di Indonesia kepada pemangku kepentingan sudah mulai banyak dilakukan oleh perusahaan baik terintegrasi di dalam laporan tahunan maupun dalam laporan tersendiri. Banyak motif yang mendasari pengungkapan tersebut. Tujuan dari penelitian ini untuk mendeskripsikan prodil perusahaan dan motif pengungkapan CSR dari perusahaan pemenang CSR Award Indonesia 2016 sesuai dengan piramida Carroll. Pengungkapan perusahaan akan dianalisis dengan 10 prinsip yang dikembangkan oleh United National Global Compact (UNGC). Penelitian ini akan menganalisis 3 perusahaan pemenang CSR Award Indonesia 2016 dari tahun 2011 hingga 2015 dengan indikator yang sesuai 10 prinsip UNGC. Sumber data adalah laporan keuangan dan sustainability report. Tiga perusahaan yang merupakan objek analisis mengungkapkan informasi keberlanjutan sesuai dengan 10 prinsip UNGC. Apabila dikaitkan dengan motif pengungkapan CSR pada piramida Carroll, perusahaan tersebut memiliki motif secara ekonomi, legal dan etika. Motif filantropi tidak banyak diungkapkan. Temuan lainnya, tiga perusahaan yang dianalisis bergerak di bidang tambang dan otomotif.
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Xuan, Le Thi Thanh, Lai Van Tai, and Truong Thi Lan Anh. "What do Vietnamese executives understand corporate social responsibility?" HCMCOUJS - ECONOMICS AND BUSINESS ADMINISTRATION 4, no. 1 (March 9, 2020). http://dx.doi.org/10.46223/hcmcoujs.econ.en.4.1.83.2014.

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The Corporate Social Responsibility (CSR) literature in developing countries is seriously meager. This paper explores CSR in the Vietnamese construction industry which has faced many scandals and directed attention toward the question of the responsibilities of these businesses. The study employs the CSR definition documented by Carroll (1979; 1991) to develop a framework for exploring executives’ perceptions towards CSR. Using Carroll’s CSR pyramid and adopting in-depth interview as a method to collect data, the study critically examines the personal understanding of managers in nine companies in the construction industry. The findings show that although Vietnam is a developing country, managers are aware of the significance of environmental issue as a responsibility that businesses must address. Moreover, the managers also believe that corporate contributions to society, and corporate reputation and prestige, are expectations of society. Despite many breakthroughs in executives’ understanding of CSR, they are not sufficiently and systematically aware of CSR and need a stronger supports, such as issuing appropriate policies, from government in adopting CSR in real business practice.
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