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1

Eisenschmid, Nicola. "Corporate Social Responsibility (CSR) im Supply Chain Management (SCM)." Doctoral thesis, Universitätsbibliothek Chemnitz, 2014. http://nbn-resolving.de/urn:nbn:de:bsz:ch1-qucosa-108243.

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Gesellschaftliche Verantwortung (CSR) nimmt für Unternehmen bedingt durch steigenden Druck seitens verschiedener Stakeholder sowie veränderte gesellschaftliche Erwartungshaltungen und politische Rahmenbedingungen eine immer bedeutenderer Rolle im gesamten Wertschöpfungsprozess ein. CSR geht über die Unternehmensgrenzen hinaus und umfasst die mit dem eigenen Unternehmen verbundenen Leistungsersteller. Die Einkaufsfunktion übernimmt mit einem hohen Anteil am Wertschöpfungsprozess die wichtige Aufgabe, Leistungserstellung bei dritten Unternehmen (Lieferanten) einzukaufen. Häufig sind dies Lieferanten in Entwicklungs- und Schwellenländern mit teilweise stark abweichenden Produktionsbedingungen. Um fehlende Gesetze und nicht zertifizierbare Standards zu kompensieren, sind insbesondere große Unternehmen dazu angehalten, ihre Lieferantenbasis hinsichtlich CSR-Kriterien zu überprüfen und ein regelkonformes Verhalten sicherzustellen. Die vorliegende Dissertation verfolgt die Idee, die Notwendigkeit einer Integration von CSR als Bewertungskriterium in bestehende Prozesse zu untersuchen, um geeignete Lieferanten für eine strategische Beziehung bewerten zu können. Hierfür wird zunächst anhand von Experteninterviews die praxisorientierte Messmethode „CSR-IndexSA“ auf Basis einer Selbstauskunft entwickelt. Eine Überprüfung auf Reliabilität dieser Messmethode erfolgt mittels einer empirischen Erhebung bei einer hohen Anzahl von Zulieferunternehmen. Eine umfangreiche statistische Analyse bestehender Bewertungskriterien und -prozesse mit der erhobenen CSR-Performance dieser Lieferanten zeigt als Ergebnis eine notwendige eigenständige Integration von CSR als Bewertungskriterium mit einer nur geringen Auswirkung auf bestehende Prozesse. Anhand der empirischen Erhebung konnten desweiteren CSR-Risikofaktoren, wie Unternehmensgröße und Region bestätigt werden. Die Erkenntnisse der Untersuchung zeigen zudem, dass jene Lieferanten mehr Wert auf eine strategische Kunden-/ Lieferantenbeziehung legen, die auch eine hohe CSR-Performance aufweisen. Neben der Überprüfung und Sicherstellung von CSR rückt vermehrt die Information, Schulung und Weiterbildung zu CSR insbesondere von SMEs als Aufgabe für große Unternehmen in den Mittelpunkt
Based on increased pressure on the part of different stakeholders, changed expectations on social issues as well as political frameworks, corporate social responsibility (CSR) gains more importance within the whole process of value add. Social responsibility extends the limits of the focal enterprise and includes the whole supply chain. The purchasing function is responsible for the important task (within the value add process) to source goods and services from third parties, the suppliers. Often production partners in emerging countries follow different legal and social standards. In order to compensate missing legal requirements and standardized norms, large MNE need to regularly supervise their supply base and secure CSR by themselves. This doctoral thesis aims to investigate the necessity of the integration of CSR as evaluation criterion in existing processes, with the result to be able to evaluate suitable suppliers for strategic relationships. Therefore based on expert interviews the method „CSR-IndexSA“ is being developed. This CSR-IndexSA allows the suppliers’ evaluation with a self assessment. The method is being proved for its reliability and is being adopted in a large scale empirical study involving numerous suppliers. The broad statistical analysis of existing evaluation criteria and processes with the measured suppliers’ CSR performance shows the need of the integration of CSR as independent criterion within the supplier evaluation process. The effects on existing processes are proven to be minor. Those results point to further relations between the “classical” criteria for evaluation and various CSR dimensions (e.g. environmental management) and give advice for an improved supplier evaluation. Furthermore CSR risk factors such as company size or region can be identified through the empirical survey. Long-term partnerships mean an increasingly important success factor in customer supplier relationships. The survey’s results show also that those suppliers who value a strategic relationship as important also have a high rating regarding CSR performance
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2

Adrien-Kirby, Adam James. "An investigation into the implementation of socially and environmentally responsible procurement." Thesis, University of Bath, 2013. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.589647.

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The purpose of this thesis is to examine the intra-organisational processes used by businesses operating in the United Kingdom to narrow the gap between their socially and environmentally responsible procurement (SERP) policy and its implementation in buyer-supplier relationships. This is a response both to the wide variety of recent human/labour rights and environmental violations in corporate supply chains as well as to concerns that the corporate policies developed in response to stakeholder pressure regarding such violations may not be sufficient for the effective implementation of their remedy. This examination of corporate efforts to implement SERP policy initiates a line of research aimed at building a theory of internal SERP policy implementation. The theoretical lens used in the component studies of this thesis is a combination of organisational culture and the resource-based view (RBV) of the firm. The former is used to assess how top managers and procurement departments show support for SERP implementation. This is to say that aspects of their cultures are used to perceive this support. The organisational and human resources made available to the procurement department are considered to be the capabilities needed to translate this support into practice. Drawing on data from a survey of 340 buyer-supplier relationships and from two in-depth case studies of businesses operating in the United Kingdom, this thesis contributes both theoretically and empirically to the literature. Prime examples of this thesis‟ contributions include the mapping of commercial processes used to connect stakeholder rights and pressures to procurement activity; the identification of internal subgroups that affect SERP implementation; and the conceptual reconsideration of two core capabilities theorised to facilitate this process. Further research includes the replication of case studies; the consideration of supplier capabilities to implement buyer requirements; and how this research can be more aligned with extant supply chain strategy research.
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3

Verma, Mangleshwar N. "New trends in environmental and socially responsible management in the cement manufacturing." Thesis, University of Bradford, 2011. http://hdl.handle.net/10454/5373.

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This thesis explores the environmental and social responsibilities being increasingly shouldered by cement manufacturing sector and outlines a new approach for these companies to accept their responsibilities and to utilise professional approaches to address the economic, environmental and social dimensions of sustainable business. Managing these three dimensions in business translates corporate responsibility into an integrated responsibility for doing business profitably, ethically and in sustainable manner. This three-pronged approach is sometimes called the Triple Bottom Line. It helps companies to fulfil their more holistic Corporate Social Responsibility. A critical review of the literature led the thesis author to develop the theoretical framework for environmental and social reporting to proceed on TBL/CSR journey within the cement industry. Data were collected from TBL/CSR reports from cement companies on key environmental and social performances. Based upon those data, a questionnaire was developed to obtain more information from the leading worldwide cement companies. The combined results of the responses to the questionnaire and the quantitative data derived from the TBL/CSR reports were used to establish best practice benchmarks to serve as performance targets for the author's case study company, Oman Cement Company (OCC). The contribution to knowledge of this research is the summarisation and prioritisation of the cement industry's implementation of TBL/CSR management systems, which integrate the elements of TBL/CSR into their strategic plans and daily operational procedures. Guidelines were derived from the Global Reporting Initiative, the United Nations Global Compact and the new ISO 26000 standard, which promotes a new way of working towards innovation, value creation and incremental actions for transforming businesses to become more responsible. The contributions to practice of this research are the practical and procedural insights, gained by quantitative analysis of environmental and social indicators, into how cement companies are making improvements in their processes and products in response to climate change, economic, governmental regulations and social pressures for improvement. Based upon the findings, recommendations and timetables were developed and are being implemented within the OCC as it progresses on its TBL/CSR journey.
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4

Martinuzzi, Robert-Andre, Vincent Blok, Alexander Brem, Bernd Stahl, and Norma Schönherr. "Responsible Research and Innovation in Industry-Challenges, Insights and Perspectives." MDPI AG, 2018. http://epub.wu.ac.at/6119/1/sustainability%2D10%2D00702.pdf.

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The responsibility of industry towards society and the environment is a much discussed topic, both in academia and in business. Responsible Research and Innovation (RRI) has recently emerged as a new concept with the potential to advance this discourse in light of two major challenges industry is facing today. The first relates to the accelerating race to innovate in order to stay competitive in a rapidly changing world. The second concerns the need to maintain public trust in industry through innovations that generate social value in addition to economic returns. This Special Issue provides empirical and conceptual contributions that explore corporate motivations to adopt RRI, the state of implementation of concrete RRI practices, the role of stakeholders in responsible innovation processes, as well as drivers and barriers to the further diffusion of RRI in industry. Overall, these contributions highlight the relevance of RRI for firms of different sizes and sectors. They also provide insights and suggestions for managers, policymakers and researchers wishing to engage with responsibility in innovation. This editorial summarizes the most pertinent conclusions across the individual articles published in this Special Issue and concludes by outlining some fruitful avenues for future research in this space.
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5

Asplund, Therese. "How Socially Responsible Investment Is Defined : An analysis of how SRI investment management firms put ethical criteria into practice." Thesis, Linköping University, Linköping University, Department of Water and Environmental Studies, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-9575.

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Several organisations have called for clarifications on sustainable investment. The aim of this study is to map and compare the ethical criteria used by Socially Responsible Investment (SRI) funds in their assessment of companies. My attention is also to seek for clarifications on the definition on SRI. A theoretical framework has been used to identify core issues of socially responsible investment. The areas of interest are charitable giving, environmental technologies, negative and positive screening and shareholder activism. The empirical material consisted of qualitative interviews with 4 fund managers from 5 investment management firms in addition to written documents on the funds’ ethical criteria. The conclusions are that all of the funds use negative criteria in their assessment of companies, with similarities in what may be considered as unethical activity and differences in the extent. Most of the funds also seek to identify better-managed companies through an assessment of how companies comply with international agreements. Differences occur in the choices of international agreements as well as the minimum criteria for investing. Most of the investment management firms engage in shareholder activism with the aim to influence the companies’ corporate behaviour, thus with different levels of engagement. Some have dialogue with whom they invest in, some favour the idea of communicate with companies they do not invest in as well. Furthermore, the results of this study show that investments in environmental technologies are rare since these companies are too small. When it comes to charitable giving, donations to charity may be seen as SRI or may not be seen as SRI depending on if the concept refers to investment criteria.

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6

Nyberg, Malin, and Linn Ragneby. "Hållbar avkastning : En studie av hur finansiella institutioner engagerar sig i företags arbete med CSR." Thesis, Linnéuniversitetet, Ekonomihögskolan, ELNU, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-20104.

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Purpose: The purpose of this paper is to describe the perception of value and risk in CSR as well as analyzing how financial institutions influence responsible behavior in business in order to create sustainable economic growth. Methodology: The study has a qualitative research method used by an abductive process. Data has been collected through semi-structured interviews with respondents from three venture capital companies and three banks. The sample of respondents was done through a convenience sample with respect to access and expertise in the research area. Conclusion: The most important meanings of the research results have shown that CSR holds an intrinsic value concerning contributing value as its conceptual meaning in terms of sustainable development. CSR can also be regarded as a dimension of risk management to reduce the risk of negative externalities on corporate activities. Investors and financiers contribute to sustainable companies through active ownership and improvements in the CSR dimensions. Finally, research results demonstrated that the responsible behavior of companies contributing to profitability, which in turn is part of sustainable development.
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7

FERRI, LAURA MARIA. "Gestione Responsabile degli Acquisti: le determinanti dell'integrazione della Responsabilità Sociale nelle relazioni di fornitura." Doctoral thesis, Università Cattolica del Sacro Cuore, 2009. http://hdl.handle.net/10280/481.

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La tesi vuole esaminare i fattori determinanti l’implementazione di sistemi di gestione responsabile degli approvvigionamenti. In particolare, si è voluto verificare la presenza di pressioni – interne ed esterne – che spingono l’impresa a integrare la responsabilità sociale nella gestione delle relazioni di fornitura globali. La prima parte presenta gli sviluppi che hanno portato alla definizione del concetto di Responsible Procurement Management. In particolare, vengono discusse le nuove sfide nel contesto globale che hanno accresciuto l’attenzione nei confronti delle implicazioni sociali e ambientali connesse all’estensione delle catene di fornitura. Successivamente, si propongono le definizioni di Responsible Procurement Management e gli approcci strategici che si stanno affermando nella letteratura. Infine, si presentano le ipotesi di ricerca. La seconda parte si concentra sul progetto di ricerca realizzato durante il periodo di Dottorato. Dopo aver presentato la metodologia utilizzata, la discussione di focalizza sui risultati dell’analisi statistica ed evidenzia se questi confermano o negano le ipotesi di ricerca.
The thesis is aimed at examining the determinants of the Responsible Procurement Management. In particular, attention has been focused on understanding what factors – internal and external the organization – affect the decision to integrate corporate responsibility into the management of global supply relationships. The first part presents the developments that led to the concept of Responsible Procurement Management. In particular it discusses the new challenges in the global context that have increased the attention towards the social and environmental implications of extended supply chains. Then, it proposes the definitions of Responsible Procurement Management in literature and the emerging strategic approaches. Finally, the research hypotheses are introduced. The second part presents the research project aimed at verifying the hypotheses previously discussed. It begins by describing the methodology, then it moves to the discussion of findings in order to understand whether gathered data do support or deny hypothesized determinants.
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8

FERRI, LAURA MARIA. "Gestione Responsabile degli Acquisti: le determinanti dell'integrazione della Responsabilità Sociale nelle relazioni di fornitura." Doctoral thesis, Università Cattolica del Sacro Cuore, 2009. http://hdl.handle.net/10280/481.

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La tesi vuole esaminare i fattori determinanti l’implementazione di sistemi di gestione responsabile degli approvvigionamenti. In particolare, si è voluto verificare la presenza di pressioni – interne ed esterne – che spingono l’impresa a integrare la responsabilità sociale nella gestione delle relazioni di fornitura globali. La prima parte presenta gli sviluppi che hanno portato alla definizione del concetto di Responsible Procurement Management. In particolare, vengono discusse le nuove sfide nel contesto globale che hanno accresciuto l’attenzione nei confronti delle implicazioni sociali e ambientali connesse all’estensione delle catene di fornitura. Successivamente, si propongono le definizioni di Responsible Procurement Management e gli approcci strategici che si stanno affermando nella letteratura. Infine, si presentano le ipotesi di ricerca. La seconda parte si concentra sul progetto di ricerca realizzato durante il periodo di Dottorato. Dopo aver presentato la metodologia utilizzata, la discussione di focalizza sui risultati dell’analisi statistica ed evidenzia se questi confermano o negano le ipotesi di ricerca.
The thesis is aimed at examining the determinants of the Responsible Procurement Management. In particular, attention has been focused on understanding what factors – internal and external the organization – affect the decision to integrate corporate responsibility into the management of global supply relationships. The first part presents the developments that led to the concept of Responsible Procurement Management. In particular it discusses the new challenges in the global context that have increased the attention towards the social and environmental implications of extended supply chains. Then, it proposes the definitions of Responsible Procurement Management in literature and the emerging strategic approaches. Finally, the research hypotheses are introduced. The second part presents the research project aimed at verifying the hypotheses previously discussed. It begins by describing the methodology, then it moves to the discussion of findings in order to understand whether gathered data do support or deny hypothesized determinants.
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9

Eisenschmid, Nicola. "Corporate Social Responsibility (CSR) im Supply Chain Management (SCM): Die Bedeutung von unternehmerischer gesellschaftlicher Verantwortung als Lieferantenbewertungskriterium zum Aufbau strategischer Kunden-/ Lieferantenbeziehungen." Doctoral thesis, Universitätsverlag Chemnitz, 2012. https://monarch.qucosa.de/id/qucosa%3A19864.

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Gesellschaftliche Verantwortung (CSR) nimmt für Unternehmen bedingt durch steigenden Druck seitens verschiedener Stakeholder sowie veränderte gesellschaftliche Erwartungshaltungen und politische Rahmenbedingungen eine immer bedeutenderer Rolle im gesamten Wertschöpfungsprozess ein. CSR geht über die Unternehmensgrenzen hinaus und umfasst die mit dem eigenen Unternehmen verbundenen Leistungsersteller. Die Einkaufsfunktion übernimmt mit einem hohen Anteil am Wertschöpfungsprozess die wichtige Aufgabe, Leistungserstellung bei dritten Unternehmen (Lieferanten) einzukaufen. Häufig sind dies Lieferanten in Entwicklungs- und Schwellenländern mit teilweise stark abweichenden Produktionsbedingungen. Um fehlende Gesetze und nicht zertifizierbare Standards zu kompensieren, sind insbesondere große Unternehmen dazu angehalten, ihre Lieferantenbasis hinsichtlich CSR-Kriterien zu überprüfen und ein regelkonformes Verhalten sicherzustellen. Die vorliegende Dissertation verfolgt die Idee, die Notwendigkeit einer Integration von CSR als Bewertungskriterium in bestehende Prozesse zu untersuchen, um geeignete Lieferanten für eine strategische Beziehung bewerten zu können. Hierfür wird zunächst anhand von Experteninterviews die praxisorientierte Messmethode „CSR-IndexSA“ auf Basis einer Selbstauskunft entwickelt. Eine Überprüfung auf Reliabilität dieser Messmethode erfolgt mittels einer empirischen Erhebung bei einer hohen Anzahl von Zulieferunternehmen. Eine umfangreiche statistische Analyse bestehender Bewertungskriterien und -prozesse mit der erhobenen CSR-Performance dieser Lieferanten zeigt als Ergebnis eine notwendige eigenständige Integration von CSR als Bewertungskriterium mit einer nur geringen Auswirkung auf bestehende Prozesse. Anhand der empirischen Erhebung konnten desweiteren CSR-Risikofaktoren, wie Unternehmensgröße und Region bestätigt werden. Die Erkenntnisse der Untersuchung zeigen zudem, dass jene Lieferanten mehr Wert auf eine strategische Kunden-/ Lieferantenbeziehung legen, die auch eine hohe CSR-Performance aufweisen. Neben der Überprüfung und Sicherstellung von CSR rückt vermehrt die Information, Schulung und Weiterbildung zu CSR insbesondere von SMEs als Aufgabe für große Unternehmen in den Mittelpunkt.
Based on increased pressure on the part of different stakeholders, changed expectations on social issues as well as political frameworks, corporate social responsibility (CSR) gains more importance within the whole process of value add. Social responsibility extends the limits of the focal enterprise and includes the whole supply chain. The purchasing function is responsible for the important task (within the value add process) to source goods and services from third parties, the suppliers. Often production partners in emerging countries follow different legal and social standards. In order to compensate missing legal requirements and standardized norms, large MNE need to regularly supervise their supply base and secure CSR by themselves. This doctoral thesis aims to investigate the necessity of the integration of CSR as evaluation criterion in existing processes, with the result to be able to evaluate suitable suppliers for strategic relationships. Therefore based on expert interviews the method „CSR-IndexSA“ is being developed. This CSR-IndexSA allows the suppliers’ evaluation with a self assessment. The method is being proved for its reliability and is being adopted in a large scale empirical study involving numerous suppliers. The broad statistical analysis of existing evaluation criteria and processes with the measured suppliers’ CSR performance shows the need of the integration of CSR as independent criterion within the supplier evaluation process. The effects on existing processes are proven to be minor. Those results point to further relations between the “classical” criteria for evaluation and various CSR dimensions (e.g. environmental management) and give advice for an improved supplier evaluation. Furthermore CSR risk factors such as company size or region can be identified through the empirical survey. Long-term partnerships mean an increasingly important success factor in customer supplier relationships. The survey’s results show also that those suppliers who value a strategic relationship as important also have a high rating regarding CSR performance.
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10

Pisano, Marina. "L'apport du réseau dans la construction du capital social pour un management responsable : une étude empirique dans le secteur du bâtiment en Région Occitanie." Thesis, Montpellier 3, 2017. http://www.theses.fr/2017MON30008/document.

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Cette thèse de doctorat en Sciences de Gestion s’effectue en contrat CIFRE au sein d’un Bureau d’Etudes Techniques, B.E.T., situé en région Languedoc-Roussillon, depuis septembre 2013. Le terrain de recherche concerne le secteur du bâtiment. La question de recherche s’oriente vers le secteur du bâtiment et porte plus particulièrement sur l’impact des réseaux informels sur la coordination et la gestion des coûts de transaction dans les activités liées à l’aménagement et à la construction
This PhD in Management Science is done by contract CIFRE within a Technical Study Bureau, BET, located in Languedoc-Roussillon area since September 2013. The field research concerning the building sector. The research question is directed towards the construction sector and more particularly to the impact of informal networks on the coordination and management of transaction costs in activities related to the development and construction
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11

Erragraguy, Elias. "L'éthique en finance : le cas de l'investissement socialement responsable et de l'investissement islamique." Thesis, Toulon, 2015. http://www.theses.fr/2015TOUL2001/document.

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L’instabilité et le manque de régulation à l’origine des crises financières devenues cycliques ont été des facteurs propices à un questionnement sur l’éthique de la finance. Cette thèse se propose dans un premier temps de s’interroger sur l’épistémologie de la « science financière » et ses attributs normatifs. Cette interrogation nous a permis de mettre en avant les imbrications logiques qu’il existait entre démarche positiviste et posture normative avant de proposer une cartographie du référentiel éthique qui façonne le discours financier. Ce travail théorique a préfiguré les questionnements empiriques développés, dans le second volet de cette thèse, autour de la confrontation de deux référentiels éthiques et financiers distincts : l’Investissement Socialement Responsable (ISR) et de l’Investissement shariah¬-compatible (ISC). Nos travaux identifient leurs éléments de différenciation et les passerelles possibles entre ces deux déclinaisons de la finance éthique. Dans la première étude, après avoir pris en compte le profil stochastique de 24 indices domestiques, nous mesurons et identifions l’origine de leur performance respective. Les résultats confirment la meilleure résilience des indices ISC durant la crise des subprimes tout en soulignant l’influence du niveau de développement et d’intégration des marchés boursiers. La seconde étude empirique explore le lien de causalité entre les critères ISR et ISC en investiguant la relation entre la performance sociale d’une entreprise (PSE) et sa structure financière. Les résultats obtenus à partir d’un échantillon de 1745 entreprises américaines indiquent que seules les petites entreprises controversées (non-engagées dans une démarche RSE) ont plus systématiquement recours au financement par dette et sont donc plus susceptibles d’être exclues des portefeuilles ISC. La dernière étude mesure, à travers une démarche expérimentale, l’impact financier de la combinaison des critères ISR et ISC. Contrairement aux prédictions suggérées par la théorie du portefeuille, les résultats n'indiquent aucun effet négatif sur la performance dû à l'application conjointe de filtres islamiques et ESG
The instability and lack of regulation that originated the cyclical financial crises were factors conducive to questioning the ethics of finance. This thesis proposes first to question the epistemology of "Financial science" and its normative attributes. This question allows us to highlight the logical interconnections that exist between positivist and normative approaches before proposing a mapping of ethical reference shaping financial decisions. This theoretical work prefigures the empirical questions developed in the second part of the thesis. In this part, we confront two distinct ethical and financial practices: Socially Responsible Investment (SRI) and Shariah-Compliant Investment (SCI). Our studies identify their distinguishing features and the possible links between them. In the first study, after taking into account the stochastic profile of 24 domestic indexes we measure and identify the origin of their respective performance. The results confirm the resilience of SCI indexes during the subprimes crisis, while emphasizing the influence of the level of development and integration of stock markets. The second empirical study explores the causal link between the SCI and SRI criteria by investigating the relationship between Companies Social Performance (CSP) and its debt structure. The results obtained from a sample of 1,745 US companies indicate that only small and strictly controversial firms (not engaged in any CSR policy) have a significant higher leverage, therefore suggesting that these firms are more likely to be excluded from SCI portfolios. The last study measures, through an experimental approach, the financial impact of the combination of SRI and SCI criteria. Contrary to predictions suggested by modern portfolio theory, the results indicate no negative effect on performance due to the joint application of Islamic and ESG filters
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12

Queen, Irene T. "Green Bonds and Climate Change: State of the Art or Artful Dodge?" Miami University / OhioLINK, 2016. http://rave.ohiolink.edu/etdc/view?acc_num=miami1470352085.

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13

Erragraguy, Elias. "L'éthique en finance : le cas de l'investissement socialement responsable et de l'investissement islamique." Electronic Thesis or Diss., Toulon, 2015. http://bu.univ-tln.fr/userfiles/file/intranet/travuniv/theses/eco_gestion/2015/2015_Erragraguy.pdf.

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L’instabilité et le manque de régulation à l’origine des crises financières devenues cycliques ont été des facteurs propices à un questionnement sur l’éthique de la finance. Cette thèse se propose dans un premier temps de s’interroger sur l’épistémologie de la « science financière » et ses attributs normatifs. Cette interrogation nous a permis de mettre en avant les imbrications logiques qu’il existait entre démarche positiviste et posture normative avant de proposer une cartographie du référentiel éthique qui façonne le discours financier. Ce travail théorique a préfiguré les questionnements empiriques développés, dans le second volet de cette thèse, autour de la confrontation de deux référentiels éthiques et financiers distincts : l’Investissement Socialement Responsable (ISR) et de l’Investissement shariah¬-compatible (ISC). Nos travaux identifient leurs éléments de différenciation et les passerelles possibles entre ces deux déclinaisons de la finance éthique. Dans la première étude, après avoir pris en compte le profil stochastique de 24 indices domestiques, nous mesurons et identifions l’origine de leur performance respective. Les résultats confirment la meilleure résilience des indices ISC durant la crise des subprimes tout en soulignant l’influence du niveau de développement et d’intégration des marchés boursiers. La seconde étude empirique explore le lien de causalité entre les critères ISR et ISC en investiguant la relation entre la performance sociale d’une entreprise (PSE) et sa structure financière. Les résultats obtenus à partir d’un échantillon de 1745 entreprises américaines indiquent que seules les petites entreprises controversées (non-engagées dans une démarche RSE) ont plus systématiquement recours au financement par dette et sont donc plus susceptibles d’être exclues des portefeuilles ISC. La dernière étude mesure, à travers une démarche expérimentale, l’impact financier de la combinaison des critères ISR et ISC. Contrairement aux prédictions suggérées par la théorie du portefeuille, les résultats n'indiquent aucun effet négatif sur la performance dû à l'application conjointe de filtres islamiques et ESG
The instability and lack of regulation that originated the cyclical financial crises were factors conducive to questioning the ethics of finance. This thesis proposes first to question the epistemology of "Financial science" and its normative attributes. This question allows us to highlight the logical interconnections that exist between positivist and normative approaches before proposing a mapping of ethical reference shaping financial decisions. This theoretical work prefigures the empirical questions developed in the second part of the thesis. In this part, we confront two distinct ethical and financial practices: Socially Responsible Investment (SRI) and Shariah-Compliant Investment (SCI). Our studies identify their distinguishing features and the possible links between them. In the first study, after taking into account the stochastic profile of 24 domestic indexes we measure and identify the origin of their respective performance. The results confirm the resilience of SCI indexes during the subprimes crisis, while emphasizing the influence of the level of development and integration of stock markets. The second empirical study explores the causal link between the SCI and SRI criteria by investigating the relationship between Companies Social Performance (CSP) and its debt structure. The results obtained from a sample of 1,745 US companies indicate that only small and strictly controversial firms (not engaged in any CSR policy) have a significant higher leverage, therefore suggesting that these firms are more likely to be excluded from SCI portfolios. The last study measures, through an experimental approach, the financial impact of the combination of SRI and SCI criteria. Contrary to predictions suggested by modern portfolio theory, the results indicate no negative effect on performance due to the joint application of Islamic and ESG filters
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14

Rothenhöfer, Lisa Maria. "Making a Change through Responsibility - Examining Stakeholders’ Reactions to Responsible Change Management and Corporate Social Responsibility." Doctoral thesis, 2018. https://repositorium.ub.uni-osnabrueck.de/handle/urn:nbn:de:gbv:700-2018030216679.

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Abstract:
Today’s business world is highly dynamic, increasingly international, and marked by powerful corporations. Nonetheless, individual human beings shape the environment in which business takes place. In light of such surroundings, one increasingly important challenge for organizations is successful change management, which can only succeed with employees’ support. When facing a well-informed, interconnected array of stakeholders, companies must also tackle demands to take social responsibility. By combining various theoretical and methodological approaches, the present dissertation addressed these trends in four empirical papers. Study 1 and Study 2 considered the reactions of employees during organizational change. The first study investigated the connection between dispositional resistance to change and emotional exhaustion. In a multilevel model, work-unit level informational team climate and perceived organizational support were relevant moderators. Using fuzzy set qualitative comparative analysis (fsQCA), the second paper turned to factors associated with employees’ intended support for change. Drawing from the theory of planned behavior (Ajzen, 1991), it revealed relevant configurations of attitude, subjective norms, and perceived behavioral control. Study 3 focused on corporate social responsibility (CSR) and investigated which combinations of responsible and irresponsible activities, both recent and more historical, shape corporate reputation among the general public. Lastly, Study 4 expressly brought change management and CSR research together by showing that employees reacted more favorably to organizational change when their supervisors effectively communicated responsibility. Taken together, the present dissertation demonstrated that corporations can make a change through responsibility in order to favorably influence both stakeholder and business outcomes, thereby providing relevant implications for both research and practice.
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15

Banten, Bayan S. "A Sector-Specific CSR Policy Framework for Quality Practice in Emerging Economies." Thesis, 2020. https://vuir.vu.edu.au/41269/.

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Abstract:
This thesis outlines the development and partial validation of a sector-specific corporate social responsibility (CSR) framework, based on an empirical study using the quantitative method of analytical hierarchy process (AHP). This study aimed to help shift CSR practitioners in Saudi Arabia from rhetoric and activity to focus on prioritised needs and ultimately quality in CSR practices suited to an emerging economy. Building on a synthesis of selected industry-endorsed CSR indices, this study identified 31 CSR practices in three broad domains: economic, social and environmental. To help further focus policy and implementation, these practices were then prioritised using feedback from healthcare professionals who collectively represented the primary stakeholders in the sector. Shifting from policy design and implementation to examining results (performance), the utility of the CSR framework was then tested in three representative private hospitals. Using a simplified rubric based on four levels of performance and two criteria (relevance and credibility of information), the framework appeared useful in measuring and reporting results. Further substantiation of the framework was provided using data from semi-structured interviews to identify the forces that enable or constrain effective social performance. The study’s empirical contribution is a CSR index—the Saudi Environmental, Social and Governance Index (SESGI-h)—that resolves a policy gap for Saudi Arabia, yet is also potentially suitable for other emerging economies. The associated policy and practice framework, with formative performance rubric identified, provides a substantive basis to implement CSR and report performance in the private health sector in Saudi Arabia. The framework is also suitable for any stakeholder wishing to integrate CSR into corporate planning and to report performance for strategic and ethical reasons beyond compliance.
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