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1
Lindgren, Fredrik, and Simon Hendeberg. "CSR in Indonesia : a qualitative study from a managerial perspective regarding views and other important aspects of CSR in Indonesia." Thesis, Gotland University, Department of Business Administration, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hgo:diva-132.
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<p>This paper will from a managerial perspective investigate the function of CSR (Corporate Social Responsibility) as a strategic tool for companies operating in Indonesia.Another aspect this paper will discuss is different views on CSR and what positive aswell as negative aspects CSR brings. The country was first in the world to state a lawregarding CSR performance in 2007, which makes CSR mandatory for all companiesusing natural resources in some way. This issue complicates CSR matters in Indonesiasince the law is vague regarding what is considered as a natural resource. Furthermore,this paper will display how companies using CSR relate themselves totheir stakeholders and in what way they operate in order to fulfil and satisfy differentstakeholders’ needs and demands. It will also discuss which stakeholder is consideredto be the most important and influential regarding a company’s CSR activities.Findings in this thesis show that CSR among companies is used as a strategy in orderto gain legitimacy from the society to be able to do business and operate in theseareas. Further, using CSR will create competitive advantages towards non-users anda company will increase its reputation as well as image.</p>
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Gunawan, Juniati. "Corporate Social Disclosures By Indonesian Listed Companies." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2008. https://ro.ecu.edu.au/theses/1689.
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The issue of corporate social disclosure (CSD) has been of growing concern among businesses and communities globally, including those in Indonesia. As one of the big developing countries which offers a large domestic market and workforce. lndonesia is exposed to this issue. This study examines the extent of CSD in Indonesian listed companies by applying the content analysis method to company annual reports for the years 2003 to 2006. Prior studies have focused on exploring the theoretical framework, seeking the motivation for disclosures and obtaining certain stakeholder's opinions regarding CSD. However, those studies were limited to developed countries and to select stakeholder groups for their perceptions. For these reasons, the current study proposes to enrich research into CSD, particularly by providing evidence from a large developing country in Asia, with an expanded research corpus. First, the practice of CSD in Indonesian listed companies was examined, including the trend and discussion about the nature of disclosures from the content analysis. Second, the importance of CSD information for stakeholders was investigated through the examination of a broader range of stakeholders (shareholders, employees, suppliers, customers, communities, and investors). Third, top management representatives of the listed companies were questioned to elicit company motivations and identify the most influential party to practise CSD. Finally, some variables including the company's type and size, financial performance, percentage of ownership, creditors' and auditors’ influences, and corporate age were examined to establish their relationships to the extent of CSD. A pilot study was undertaken prior to the main study as this research area is considered relatively new for Indonesia. The samples, including the issues of data collection questionnaires, and hypotheses were initially tested and the results were then used to redesign the main study. The main study findings indicate that the majority of hypotheses can be accepted and suggest that: (I) Every stakeholder group has significantly different perceptions of the importance of CSD information. but ‘product’ was identified as the most important information. (2) community' was considered as the most influential party and creating a positive image· was the greatest motivation for companies to practise CSD; (3) There were significant positive trends in CSD quantity and quality from 2003 to 2006; (4) there were also significant differences between 'state' and non-state' companies in the extent of CSD: and (5) company size. Financial performance, age and auditor' influences were found to have a significant positive effect on the extent of CSD quantity and quality, ‘Company type', however did not influence CSD significantly, and owners influence correlated positively rather than negatively to CSD, contradiction prior expectation. Mixed results were provided by the ·solvency ratio· as this variable had a significantly positive influence on CSD quantity, but not quality. The overall correlations between predictor a11d criterion variables are considered to be low, moderate, varied from 0.463 to 0.607 for correlation coefficients (R) and 0.215 to 0.368 for determination coefficients (R2) in the regression model. One of the major implications of this study underlines the significant and consistent influence on the extent of CSD by ' state owned' companies in Indonesia when compared with that of ‘non-state owned' companies. This appears to be an important variable and should be studied further. In addition, both stakeholder and legitimacy theories have been used to explain certain areas of CSD practices in Indonesia. The role of these theories may be sharpened or combined with other theories to build a clearer picture of the practices, especially to explain the gap that exists between stakeholder's and company's perspectives'. The findings on the items of CSD that were perceived as important by the Indonesian stakeholders can also be helpful in developing a CSD list for evaluating social reporting. The content analysis results provide valuable insights into the extent and nature of CSD and thus, this study motivates further research to re-assess the factors that influence CSD, the theoretical foundation, and the current issues affecting CSD practices in Indonesia.
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Tanaya, Jimmy. "Corporate social responsibility : a framework for analysing CSR heterogeneity through the case of Indonesian palm oil." Thesis, University of Manchester, 2013. https://www.research.manchester.ac.uk/portal/en/theses/corporate-social-responsibilitya-framework-for-analysing-csr-heterogeneity-through-the-case-of-indonesian-palm-oil(0586d770-e31d-4c9b-98c2-a10dc3b187b8).html.
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Corporate Social Responsibility (CSR) represents a recent manifestation of the shifting of Role of Business in Society (RBiS). This thesis aims to study the development of and negotiation of various RBiS among various governance actors as manifested in CSR practices. In so doing, it reveals the heterogeneity of CSR practices over time as a contrast to the rigid and simplistic delineation of CSR practices; the institutionalisation of CSR into business strategy that so far has been perceived as a black box in the CSR literatures; and the co-constructed dynamic exchanges between perspectives of RBiS and their respective supporters, which I have called a relational perspective on governance and RBiS.This research employs a single case study research strategy with a qualitative multi-methods design as the synthesis of multiple instruments each pertain to particular level of analysis i.e. institutional, organisational, and individual. The research methodology is intentionally designed to operationalise a multilevel analysis of CSR and longitudinal insights on CSR. As such, the research methodology is offered as one of contributions in this research.The thesis finds that longitudinal insights matter, in order to understand various CSR practices as responses to external crises and situations, which at the same time, serve as an arena for negotiating interests between related parties in particular political-economic-social-environmental contexts. The thesis reveals processes of incorporating CSR into business strategy. Particularly, it demonstrates how businesses mobilise external resources and internal resources to meet shifting domains of responsibility through various investment inputs, to achieve a range of CSR outcomes. CSR practices, as situated within changing understandings of RBiS, reflect the negotiation between various interests, in relational perspective, linked to the perceived effectiveness of government as the guardian of wider public interests. The thesis argues that a simplistic view of CSR and RBiS as suggested by much of the available literature is partial and provides inadequate accounts and explanations of the burgeoning of CSR practices; in particular in appreciating the various competing interests and perspectives which are brought to bear during processes which continually shape and (re-) shape CSR practices; as well as the variety of mechanisms and practices through which CSR is incorporated into business strategy.I conclude the research by offering a proposition to examine and understand CSR. I propose to see CSR as a dynamic heterogeneous temporal and contextual tool incorporated by businesses through multi-avenues into corporate strategy as a result of negotiation of interests of various alliances of governance actors.
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Chariri, Anis. "The dynamics of financial reporting practice in an Indonesian insurance company a reflection of Javanese views on an ethical social relationship /." Access electronically, 2006. http://www.library.uow.edu.au/adt-NWU/public/adt-NWU20070911.115631/index.html.
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Prabawani, Bulan. "An exploratory examination of the factors influencing Indonesian SME's sustainability practices in the textile and chemical industries." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2013. https://ro.ecu.edu.au/theses/576.
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All firms have an impact on the environment in which they operate, for example in the exploration and processing of environmental resources to make a profit. Manufacturing firms, in particular have the potential to pollute the environment with dangerous liquid and solid wastes. Small and medium sized enterprises (SMEs) make a significant contribution to the global economy in both developing and developed countries. Individually, SMEs appear to have little environmental impact, but accumulatively, they have a considerable impact, not only economically but also environmentally. However, managing environment impact is not usually core business for SMEs.
SMEs often suffer from a lack of internal resources and capabilities. For example they can have limited access to credit given their high risk, limited warranty, and lack of managerial experience or track record in managing aspects such as financial, production, and sales data. In terms of environmental issues, SMEs often attract little attention from the media, although government does support environmental management initiatives. Consequently, SME owner managers can be indifferent to, or unable to implement, sustainability practices. Thus, natural resources become objects of exploitation or over exploitation.
Although there are many differences in sustainability definitions, all definitions have at their heart the same objective, that is, how today‘s firms‘ needs are fulfilled such that they do not harm the future. This is evident in definition of sustainability in the business field as ―one that creates profits for its shareholders while protecting the environment and improving the lives of those with whom it interacts‖ (Savitz & Weber, 2006, p.x). Thus, the concept of sustainability is not one which is solely orientated to economic aspects or profit, but also to social and natural aspects, in terms of the triple bottom line (TBL) in undertaking business.
Indonesian SMEs in the manufacturing industry are a source of significant employment; however, they suffer a range of issues. The Asian Development Bank (2005) reported that industrial waste and pollution in Indonesia is out of control, while regulation and enforcement by government is completely inadequate. Studies have shown Indonesia‘s chemical based manufacturers contribute to air pollution, contamination of water sources, and depletion of groundwater through improper and illegal disposal of solid and hazardous waste.
The focus of this thesis is SMEs sustainability: perceived benefits, drivers for and barriers to sustainability. As such this is a study of the natural, social, and economic dimensions that make up the concept of sustainability in relation to Indonesian SMEs. The literature identifies a range of natural, social and economic factors influencing sustainability and these were collated into a model. Eight case studies of SMEs in the Central Java chemical and textile industries were undertaken to refine the measures in the model of sustainability. The overall sustainability of the case study firms was also assessed while hypotheses were constructed as to the relationships between constructs and firms sustainability practices based on firm types and size, as well as industry.
A survey of 215 chemical and textile SMEs was then undertaken to test the refined model and develop a final model. The model was developed using confirmatory factor analysis (CFA) or a measurement model, which included some second order factors for dependent latent variables, and then followed by a structural model which combined each final measurement model. The final model was found to have a high fit (.971 CFI,/df, .041 RMSEA, and .081 RMR) with efficiency as a critical factor influencing sustainability practices.
Overall the study found that sustainability practices were not first priority for these SMEs although they were more inclined towards the present interests in the Sustainable Value framework developed by Hart and Milstein (2003). Indonesian SMEs emphasised resource consumption and civil society issues. In terms of the level of sustainability this group of SMEs were found to have moved ‗beyond the level of legal compliance‘ in terms of their sustainability practices. While Hubbard‘s (2009) Sustainability Balanced Scorecard stresses a balance between the economic as well as the natural and social dimensions of sustainability, this balance was not evident for these Indonesian SMEs. The SME owner managers were also more concerned with the social dimension of sustainability and this was at odds with their perception of the government‘s concern being with the natural dimension of sustainability. However moral mandate was evident as a driver for the natural and social dimensions of sustainability as has been found in other studies of SMEs in developed countries such as New Zealand and the Netherland.
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Zaharov, Igor', and Natal'ya Oleinik. "Social responsibility and business ethics." Thesis, Видавництво СумДУ, 2007. http://essuir.sumdu.edu.ua/handle/123456789/8353.
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Corporate social responsibility is the commitment of businesses to behave ethically and to contribute to sustainable economic development by working with all relevant stakeholders to improve their lives in ways that are good for business, the sustainable development agenda, and society at large.
When you are citing the document, use the following link http://essuir.sumdu.edu.ua/handle/123456789/8353
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Venemyr, Henrik, and Per Johan Ericson. "Corporate Social Responsibility : whose responsibility is it?" Thesis, Jönköping University, JIBS, Business Administration, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-475.
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<p>Introduction: The society is becoming more aware of the importance of corporate social responsibility (CSR) work. CSR has also be-come a competitive tool in order to reach out to potential cus-tomers. There are also many definitions of what CSR actually means. These are things that makes it interesting to find out how multinational corporations, who has a lot of power, per-ceive and work with CSR, as well as what can be done to make corporations work more with CSR.</p><p>Purpose: The purpose of this thesis is to describe what CSR as a con-cept means, whose responsibility it is, as well as why corpora-tions work with it. We also intend to find out what it takes to make CSR a more prevailing and decisive instrument for cor-porations?</p><p>Method: We conducted six unstructed interviews with multinational corporations in Sweden.</p><p>Conclusion: Today the phenomena of CSR has no unified definition, this is why we believe that a definition that is precise in describing what CSR is can be useful. We think that transparency is something important since information provided to the pub-lic, provides consumers and stakeholders with power to make information based investment, and purchase decisions. We have also concluded that we think that the most important factor in driving the CSR work forward and making it grow in size, is to make consumers reward the corporations that per-form well in their CSR activities.</p>
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Larimer, Lori. "Small business leaders and social responsibility." Thesis, Baker College (Michigan), 2017. http://pqdtopen.proquest.com/#viewpdf?dispub=10257793.
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<p> The central question addressed was what motivates small business leaders to incorporate social responsibility in their companies' mission, vision, and culture. In particular, there is a knowledge gap about what motivates small business leaders to take both financial and non-financial actions to support their employees, their local economies, and their communities. Interviews with three small business owners in Michigan were coded to identify key emergent themes explaining why small business leaders contributed to their local communities. Theoretical or conceptual support for the study included Carroll's social performance model, Vroom's expectancy theory, and CCI strategies. The literature review included that of motivation and social responsibility. The interviews were coded, analyzed, and six themes emerged. The participants were concerned with being socially responsible and motivation comes from defining social responsibility and finding ways to fulfill a need. Employees play a key role in creating and continuing an environment set by the example of the owner and this is done through repetition, thus aligning business practices with being socially responsible. Lastly, connection to people helps build relationships, while being cognizant of initiatives to protect the environment, thus Going Green initiatives. After the research, the researcher developed the Small Business Community Involvement model (SBCI), based on the themes. This model can help small business leaders looking to partake in socially responsible activities. This study is significant because it will improve understanding of social responsibility in the small business sector.</p>
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Edwin, Cedric. "The social responsibility of Muslim business owners." Thesis, Liverpool Hope University, 2014. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.722147.
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Teixeira, Rivanda Meira. "Small business and social responsibility in Brazil." Thesis, Cranfield University, 1996. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.309639.
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Potabenko, M. "Environmental context of social responsibility of business." Thesis, Видавництво СумДУ, 2004. http://essuir.sumdu.edu.ua/handle/123456789/23167.
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Mahyuni, Luh Putu. "Corporate social responsibility of hotels in Bali – Indonesia: practices, drivers and barriers." Thesis, Curtin University, 2016. http://hdl.handle.net/20.500.11937/2333.
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Guided by the theory of planned behaviour (Ajzen 1991), this thesis investigates CSR Practices (CSRP) and factors that explain CSRP of hotels in Bali – Indonesia. A mixed methods approach is used. The findings of this thesis indicate that CSRP of most local hotels are less advanced. Hotel managers are influenced more by external forces than internal factors in making CSR decisions. The owners and certification organisations play a significant role in shaping CSRP.
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Timperley, Stephen. "Corporate Social Responsibility Indexes: Measure for Measure." The University of Waikato, 2008. http://hdl.handle.net/10289/2372.
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This thesis investigates criteria used by research agencies that publish ratings of business organisations in respect of their corporate social responsibility (CSR) performance and the relationship of these criteria to underlying ethical principles. Companies are rated according to CSR criteria. Observation of different rating agencies' results for the same, or similar organisations, shows a significant variation in results. Variations in rating must result either from different criteria being applied or from criteria addressing similar topics being assessed in a different way. Criteria from different rating agencies are found to be comparable. Thus if rating criteria are derived from an ethical view of the responsibilities of business organisations, then inconsistent results may be explained by variations in the ethical basis of corporate social responsibility used by agencies. Subject companies are rated under broad categories such as corporate governance, human rights and the environment. These categories contain specific criteria. My investigation compares the criteria used by major rating agencies and identifies the ethical basis, if any, that can be attributed to each criterion. The study finds that there are clearly identifiable links between a number of criteria used by each rating agency and the ethical theories selected for evaluation. Further, there is sufficient difference between the agencies to characterise each in relation to one or more of the ethical theories selected. There is inconsistency, however, within each agency's basis of principles as well as between agencies, which indicates an unsatisfactory lack of explicit relationship between the general, and reasonably consistent, definition of corporate social responsibility and application of coherent ethical principles. In practical terms around 10% of all investments in the United States, representing 2.3 trillion dollars, are invested in ethical or screened funds that rely on these and similar rating agencies results to determine CSR performance of firms. The large variation in results demonstrated in my thesis suggests that very significant financial decisions are based, at least in part, on inconsistent data. I suggest in my conclusion that if agencies were to consider, justify and clearly state the ethical basis from which their criteria derive, then investment managers and their clients could be more certain that their CSR principles were being upheld.
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Axell, Sandra, and Minéa Rudin. "Corporate Social Responsibility som varumärkesbyggande verktyg." Thesis, Stockholm University, School of Business, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-6383.
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<p>Bakgrund: Debatten om Corporate Social Responsibility (CSR) har pågått i över 40 år och har under de senaste åren blivit allt mer aktuell även i Sverige. Detta till följd av dels de ökade krav som medarbetare och konsumenter ställer på företagen och dels på grund av en ökande internationalisering, en snabbare informationsspridning och ett hårdare företagsklimat. Idag finns flera exempel på företag som kompletterar målet om att maximera vinsten med ett mål om socialt ansvarstagande. Samtidigt strävar dagens marknadsförare i allt större utsträckning efter att skapa holistiska marknadsförings-aktiviteter, med syfte att bygga ett starkt varumärke som kan skapa konkurrensfördelar. Syfte: Denna uppsats har till syfte att öka förståelsen för CSR:s påverkan på ett företags varumärke. Detta genom att fokusera undersökningen på hur CSR påverkar ett varumärkes identitet och dess betydelse i handeln Business to Business. I uppsatsen vill vi visa på vad som är viktigt att fokusera på vid genomförandet av CSR-aktiviteter. Undersökningen: I vår undersökning har vi genomfört fallstudier av två företag, Santa Maria och Chiquita. Detta har kompletterats med intervjuer av nyckelpersoner på några av Sveriges största butikskedjor inom dagligvaruhandeln. Detta för att undersöka deras relation till de två undersökta företagen och synen på deras CSR-strategier. Slutsats: Utifrån den insamlade sekundärdatan och de genomförda intervjuerna har det framkommit att det finns en positiv inverkan på varumärken om CSR-arbetet är implementerat, kommunicerat och kopplat till affärsverksamheten. Studien har även visat att CSR-strategin måste tilltala företagets intressenter för att företaget ska kunna skapa sig konkurrensfördelar gentemot de andra aktörerna på marknaden. Nyckelord: CSR, varumärken, Business to Business, dagligvaruhandeln.</p>
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Hildebrand, Anna, and Anna Schmidt. "Corporate Social Responsibility som varumärkesstärkande aktivitet?" Thesis, Uppsala University, Department of Business Studies, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-88429.
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<p>På en konkurrenskraftig marknad är det viktigt för företag att differentiera sig genom ett starkt varumärke. Genom att vara en ”god medborgare” i form av Corporate Social Responsibility, CSR, kan företagstärka relationen mellan kund och företag och på så sett varumärket. CSR innebär att företag på frivillig grund integrerar sociala och miljömässiga hänsyn i sin verksamhet och i sin samverkan med intressenterna, utöver vad lagen kräver. Syftet med uppsatsen är att redogöra för hur företag arbetar med CSR och vidare diskutera vad som stärker ett varumärke, för att sedan klargöra om och hur företagens CSR-arbete kan definieras som varumärkesstärkande. CSR-arbetet kan delas in i Lantos tre kategorier etiskt, strategiskt och altruistiskt och enligt resultatet i uppsatsen kan endast strategisk CSR ses som varumärkesstärkande. Drivkraften bakom engagemanget i CSR-frågor ses antingen som ett business case eller som ett ethics case. Strategisk CSR är snarlik business case då den ekonomiska vinningen är syftet med handlingen. Vid altruistisk CSR och ethics case är det istället viljan att göra ”det rätta” som är syftet. Allt CSR-arbete som på något sätt kommuniceras till företagets intressenter ses indirekt som varumärkesstärkande då arbetet skapar tillit och förtroende för varumärket. Då nästan allt arbete med CSR kommuniceras på något sätt, antingen externt på hemsidor och genom rapporter eller internt till medarbetare, är det varumärkesstärkande enligt teorier om hur ett varumärke stärks.</p><p> </p>
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Pretorius, M., and D. Y. Dzansi. "A framework for measuring business social responsibility in micro and small business." Interim : Interdisciplinary Journal, Vol 6, Issue 2: Central University of Technology Free State Bloemfontein, 2007. http://hdl.handle.net/11462/410.
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Published Article<br>Although much work has been done on the society versus business relation issue, it has yet to cascade business social responsibility (BSR) to small ventures and especially rurally based ones where survival is a more pertinent goal. Most studies to date have focused on corporate and large organisations, thereby suggesting that BSR is not really a small business issue. A major consequence / cause of this apparent bias towards large business is limited research into how small ventures and especially rural ones perceive and apply BSR.
This study proposes an instrument for measuring BSR in small ventures. Through empirical analysis the resultant instrument was found to be valid for measuring small business BSR and measured four dimensions thereof namely : Expected benefits; Community / customer practices; Realised / actual benefits, BSR awareness / attitude and employee practices. Through discriminant analysis, the identified factors of BSR are useful to classify ventures as high or low sales and profit performers, suggesting that information on a firm's BSR activities can be used as indicators of firm performance.
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Sinaga, Rifeald Romauli. "The Indonesian Government's Role in the Development of Corporate Social Responsibility in Indonesia." Thesis, Griffith University, 2017. http://hdl.handle.net/10072/370832.
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This thesis explores the historical development of Corporate Social Responsibility (CSR) in Indonesia. Existing literature in the field is influenced by experiences in Western liberal democracies, where pressure from internal stakeholders leads to what is called a “bottom-up” approach; pressure that leads firms engaging in CSR for voluntary rather than mandated reasons. However, this research found that the adoption of CSR in Indonesia did not follow this Western trajectory. Instead, CSR developed from a “top-down” approach where the Indonesian Government acted as the key driver of change. Reflecting this, the enactment of the Company Act 2007 made Indonesia the first country in the world to explicitly require every company to undertake CSR activities. In exploring this unusual policy outcome, this research sought answers to the following research question:
Do theories about CSR that stem from Western democratic societies, which typically depict the drivers of CSR activity coming from below – with the company then voluntarily devising their own strategic CSR response – apply in developing societies?
In exploring answers to this question, this thesis adopts a historical approach, considering the changing role of the Indonesian government since 1945 with particular attention paid to the so-called New Order era (1965-98) and the Reformation era (1998-2015). This case study answers the questions utilising legitimacy theory, institutional theory, and stakeholder theory through analysis of relevant regulations, official statistics, document analysis interviews with key stakeholders, and analysis of company Annual Reports. This research found that at first, the Indonesian government initiated CSR activities through the policies pursued by State-Owned Enterprises (SOEs) that have occupied a disproportionately important role in the Indonesia economy. Under the New Order era, CSR policies were mainly directed towards improving economic and social outcomes in agriculture, where Small and Medium-sized Enterprises (SMEs) were the norm. As part of their activities, all SOEs were legally required to assist SMEs. The Indonesian government, both directly and indirectly, through the SOEs, was also the driver behind the extension of CSR to the local levels through measures directed towards the formation and operation of farm-based cooperatives. Under the Reformation era, however, the focus shifted to a legislative mandate. Since the issuance of Law No. 20/2008, all SOEs are required to perform social activities in accordance with the Partnership and Community Development Program or “Program Kemitraan dan Bina Lingkungan” (PKBL). As the Program’s title suggests, PKBL involves SOEs entering into “partnerships” with mostly small enterprises (mainly micro-enterprises). Since 2007, with the issuance of the Company Act, the Indonesian government has also required privately-owned firms to engage in CSR. As stated in the Indonesian Financial Accounting Standard (PSAK), all companies listed on the Indonesian Stock Exchange (IDX) must disclose their CSR activities in their Annual Reports. However, in examining the companies’ Annual Reports, this thesis found that only 401 of the 530 listed companies actually disclosed CSR activities in their Reports. Moreover, this research found that 90 percent of companies undertaking CSR activities were actually engaged in what can best considered as philanthropic forms of community development that are unlikely to have any transformative effect. Accordingly, this thesis concludes that although the Indonesian government has acted as the primary driver of CSR within the country, the benefits that are accruing at this stage are sub-optimal.
This thesis found that whereas research performed in Western democratic societies has focused on the influence of salient stakeholder in CSR activities, in Indonesia the power of stakeholder may not influence the company if the company has political connections that can mitigate this stakeholder power. Less powerful stakeholders may become beneficial to the company if a stakeholder can align itself with the company’s interest, such as building their reputation or gaining local acceptance.
The findings of this study contribute significantly to the extant research base on the development of CSR in Indonesia. An understanding of the Indonesian government’s social responsibility role helps fill the comparative void in the CSR historical literature dealing with developing societies.<br>Thesis (PhD Doctorate)<br>Doctor of Philosophy (PhD)<br>Dept Intnl Bus&Asian Studies<br>Griffith Business School<br>Full Text
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Smith, N. Craig. "Ethical purchase behaviour and social responsibility in business." Thesis, Cranfield University, 1985. http://hdl.handle.net/1826/3390.
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This thesis is about the decisions made in markets: whether decisions
and what decisions are made by consumers. It isa study in consumer
sovereignty and particularly In the way this may be used In ensuring
social responsibility In business.
Pressure group influence on purchase behaviour, particularly in the
use or threat of consumer boycotts, suggests an extension of consumer
sovereignty beyond its mere technical meaning within economics to a
more literal meaning. Consumer authority in the marketplace may not
simply refer to the more immediate characteristics of the offering
such as product features or price but, as boycotts show, other charac-
teristics such as whether the firm has investments in South Africa.
Consumer boycotts are but the most manifest and organised form of
purchase behaviour influenced by ethical concerns. Yet ethical
purchase behaviour, although found in many markets, is largely unre-
cognised In the literature.
The novelty of this topic and the perspective on consumer sovereignty
entailed an emphasis on conceptualisation in the research. The nature
of capitalism and consumer sovereignty, the ideology of marketing, the
problem of the social control of business, and pressure groups in the
political process and their strategies and tactics, are explored to
develop an argument which supports the notion of ethical purchase
behaviour. A model is proposed identifying a role for pressure groups
In the marketing system, explaining ethical purchase behaviour at the
micro level by recognising negative product augmentation. Survey
research and case studies support the model and the argument.
Guidelines for action are proposed for pressure groups and business,
suggesting both seek to influence a legitimacy element in the
marketing mix. At a more conceptual level, consumer sovereignty is
shown to offer potential for ensuring social responsibility in busi
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ness. Of the three mechanisms for social control of business, the
market may be used to greater effect through ethical purchase beha-
vi our. However, consumer sovereignty requires choice as well as
information. Pressure groups may act as a countervailing power by
providing the necessary information, but competition is essential for
choice.
Consumer sovereignty Is the rationale for capitalism, the political-
economic system in the West. This study questions the basis of such a
system if political or ethical, as well as economic decisions, are not
made by consumers in markets. Hence the argument for ethical purchase
behaviour becomes an argument for capitalism.
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Ragazzi, Luca <1990>. "Business Planning in ottica di Corporate Social Responsibility." Master's Degree Thesis, Università Ca' Foscari Venezia, 2018. http://hdl.handle.net/10579/12111.
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La responsabilità sociale delle imprese (CSR) nella sua moderna formulazione è un argomento rilevante e in continuo sviluppo, a partire dalla metá degli anni ’50 la responsabilitá sociale di impresa é un concetto che vive un processo di continua crescita, sia di importanza che di concretezza. La gravitá della crisi degli ultimi anni é certamente il presupposto per ricercare un nuovo sviluppo economico plasmato sulla responsabilitá sociale di impresa. Coordinato con la CSR, il documento che esprime e traccia la linea guida dell’idea imprenditoriale è il Business Plan, si tratta di una formulazione del piano pluriennale con il quale l’impresa programma la propria attivitá. I fattori di successo futuri sono rappresentati in questo documento che descrive il piano d’azione dell’ imprenditore, consentendo di valutarne la fattibilitá e la redditivitá. L’obbiettivo principale di questo lavoro é individuare gli elementi chiave che legano la corporate social responsibility al business plan, ovvero esaminare la pianificazioine delle attivitá in osservanza e tutela delle condizioni sociali ed ecologiche. Esiste infatti una correlazione tra le attivitá delle piccole, medie e grandi imprese con la corporate social responsibility. Le imprese sono i soggetti con maggior responsabilitá riguardo le condizioni ambientali create con l’espansione della globalizzazione, le loro strategie incidono pesantemente sul’ evoluzione ambientale. Dal punto di vista qualitativo la corporate social responsibility, se affiancata al business plan, ha mostrato di avere un impatto positivo in ogni area aziendale, dalle risorse umane alla supply chain, nelle relazioni con l’ambiente esterno, nella brand reputation e sul’ attitudine del consumatore. Con riferimento invece all’ analisi quantitativa é stato rilevato come la riduzione del costo dell’equity capital é un elemento fondamentale ottenibile con l’applicazione della corporate social responsibility, nel complesso i dati sono coerenti con la previsione che una potenziale riduzione del costo del capitale azionario motivi le imprese a pubblicare autonomamente e spontaneamente i report CSR e che si ottengono cosí ottimizzazioni della gestione delle risorse finanziarie, del ricorso al credito e che si conseguino condizioni superiori delle performance.
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Forsberg, Maria, and Robert Crivei. "Public Social Responsibility — Offentligt socialt ansvarstagande." Thesis, Linköping University, Department of Management and Economics, 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-84.
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<p>Bakgrund: Enligt en undersökning gjord av Livsmedelsverket beräknas tjugo procent av Sveriges barn i dagsläget vara överviktiga eller lida av fetma. Orsaker till detta sägs vara bland annat ändrade levnadsvanor som exempelvis mindre fysisk aktivitet och mindre hälsosam mat. Övervikt ses i normala fall av samhället som ett problem och på senare tid har allt fler samhällsaktörer börjat uppmärksamma frågan. Kravet från samhället ökar på att bland annat företagen skall ta sitt sociala ansvar och hörsamma samt agera för en samhällsförbättring med syfte att komma tillrätta med överviktsproblemet. Något som dock inte har fått lika mycket utrymme i debatten om socialt ansvar i samband med övervikt är hur den offentliga sektorn agerar i denna situation.</p><p>Syfte: Utgör statens, kommunens, landstingets och skolans nuvarande agerande var för sig ett socialt ansvartagande med syfte att skapa de bästa förutsättningarna för en grundskolelev att komma tillrätta med sin övervikt? Skapar dessutom de fyra parternas gemensamma sociala ansvarstagande tillräckligt med förutsättningar för att grundskoleleven skall komma tillrätta med sin övervikt?</p><p>Tillvägagångssätt: Resultatet baseras på en intervjuundersökning med representanter för landsting, kommuner och skolor i Östergötlands län, närmare bestämt i kommunerna Linköping och Mjölby. Ytterligare har statens offentliga handlingar studerats och utvärderats.</p><p>Resultat: Resultatet av undersökningen visar att det fyra olika aktörerna uppmärksammar problemet om barns-, och i detta specifika fall grundskolelevers övervikt. De fyra aktörerna staten, kommunen, landstinget och skolan tar var och en ett socialt ansvar genom både kort och långsiktiga projekt. På frågan om de fyra parternas gemensamma ansvarstagande utgör tillräckliga förutsättningar för att ett barn själv skall komma tillrätta med sin övervikt är svaret nej. Exempelvis erkänner alla inblandande parter själva att de skulle kunna göra mer för att förbättra den rådande situationen. Aktörerna menar att det som saknas är ett helhetstänkande, att exempelvis hälsokunskap skulle behöva integreras i hela skolverksamheten och inte bara i samband med ämnet idrott och hälsa eller i olika temaveckor. Det som ytterligare skulle behövas för att lösa situationen är ett bättre samarbete mellan, de i denna undersökning, fyra olika aktörerna.</p>
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Nilsson, Klara. "Corporate Social Responsibility : How Corporate is the Responsibility?" Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-75124.
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Bakgrund: Allt fler företag har idag erkänt betydelsen av att ta ett ökat samhällsansvar, Corporate Social Responsibility (CSR), samt att regelbundet kommunicera arbetet med deras intressenter. Då CSR saknar en enhetlig definition och därmed också en enhetlig modell att arbeta efter, skapar det emellertid oklarheter vad arbetet ska leda till. CSR kan då omfamnas av företag som enbart ser arbetet som ett PR-trick och gör symboliska handlingar för att utåt sett uppfattas som goda samhällsmedborgare. Det kan därför ifrågasättas hur väl CSR-arbetet integreras i kärnverksamheten. Det har dock kommit allt fler lagkrav och standarder inom området, vilket potentiellt kan skapa en tydligare ram men även ett annat synsätt. Syfte: Denna studie har som syfte att få en ökad förståelse över CSR som begrepp för att sedan se hur företagen arbetar för att integrera CSR i kärnverksamheten och varför. Studien ser även till påverkan av ökad reglering, för att se om företags syn på CSR har förändrats. Metod: Studien har huvudsakligen en kvalitativ forskningsstrategi med en deduktiv ansats då studien tar avstamp i tidigare studier. De företag som studerats är Lammhult Design Group AB och Electra AB. Som datainsamlingsmetod har det genomförts semistrukturerade intervjuer med ansvariga personer, men det har även skickats ut en medarbetarundersökning i form av en enkät. I studien har jag dessutom inhämtat information från fallföretagens hemsidor samt års- och hållbarhetsredovisningar. Resultat och slutsats: Det är inte lika viktigt att finna en enhetlig definition av CSR i dagens samhälle. CSR som begrepp har dessutom allt mer kommit att ersättas av hållbarhet som anses vara ett vidare begrepp. Vidare är det en långsam process att integrera CSR i kärnverksamheten, där intern CSR-röst, utbildning, rutiner och information är av särskild vikt. Genom att ha ett hållbarhetsarbete i framkant och se det som värdeskapande kan företag undvika påtryckning vid potentiella händelser såsom lagkrav.<br>Background: Today, most companies have recognized the importance of Corporate Social Responsibility (CSR) and regularly communicating the work with stakeholders. Since CSR lacks a uniform definition and thus also a uniform model to work for, it creates uncertainties about the purpose of the work. Companies who only do symbolic actions to be perceived as good citizens of the community can then use CSR as PR. It can therefore be questioned how well CSR is integrated into the core business. However, it has been an increasing number of legal requirements and standards in the area, potentially creating a clearer framework but also another approach. Purpose: The purpose of this study is to gain a greater understanding of CSR as a concept and then see how companies work to integrate CSR into core business and why. The study also looks at the impact of increased regulation, to see if views on CSR have changed. Method: The study has primarily a qualitative research strategy with a deductive approach that stands on previous studies. The companies studied are Lammhult Design Group AB and Electra AB. As a data collection method, I have conducted semi-structured interviews with responsible managers, but also a staff survey. I have also used the homepages websites and annual and sustainability reports. Outcome and conclusion: It is not as important to find a unified definition of CSR in today's society. The concept of CSR has been replaced by sustainability, which is considered as a broader term. Furthermore, it is a slow process of integrating CSR into core business, where internal voice, education, routines and information are of particular importance. By maintaining sustainability at the forefront companies can avoid pressure such as legal requirements.
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Classon, Henrik, and Andrej Milikic. "Legitimitetsstrategier inom Corporate Social Responsibility - En undersökning om hur svenska kontroversiella företag tillämpar Corporate Social Responsibility för att erhålla legitimitet." Thesis, Örebro universitet, Handelshögskolan vid Örebro Universitet, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:oru:diva-65715.
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Bonsu, Samuel. "Corporate Social Responsibility Implementation Framework." ScholarWorks, 2018. https://scholarworks.waldenu.edu/dissertations/5305.
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As social problems, such as environmental pollution persist, the need to implement corporate social responsibility (CSR) to enhance societal well-being becomes important. However, little is known about how corporate leaders implement CSR. The purpose of this qualitative transcendental phenomenological study was to identify and report the lived experiences of corporate managers relevant to CSR implementation. This study was guided by ecological systems theory, the Porter hypothesis, the Maslow hierarchy of needs theory, and the Harrod-Domar growth model, which justify the importance of societal well-being to business profitability and growth. The research question regarding the lived experiences of corporate managers of CSR implementation aligns with the research problem. A transcendental phenomenological approach was used to identify and report lived experiences of corporate leaders to illuminate understanding of CSR implementation worthy of emulation. Open-ended questions were used in semi structured interviews of purposefully selected managers, based on their lived experiences relevant to CSR implementation, of manufacturing corporations in Charlotte, North Carolina. Van Kaam's phenomenological analysis as explained by Moustakas was used to analyze data. Findings revealed that corporate leaders implemented CSR by donating and volunteering to support health care, nature preservation, education, and poverty reduction. Participants also responded that they supported recycling and use of alternative sources of energy to improve the health and safety of employees and society. The understanding gained from participants' responses can positively affect social change, as participants assessed that CSR implementation resulted in societal well-being.
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Dodd, Melissa D. "Corporate social responsibility and consumer purchase intention." Muncie, Ind. : Ball State University, 2009. http://cardinalscholar.bsu.edu/647.
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Seiliūtė, Jovita. "Evaluation of social responsibility consolidation potential in business organizations." Doctoral thesis, Lithuanian Academic Libraries Network (LABT), 2013. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2013~D_20130327_100515-64064.
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Due to the growing importance of social responsibility in business processes, various topics of corporate social responsibility are being versatile and exhaustively examined and discussed in the scientific literature, but still there is a lack of research and discussions on implementation, consolidation and development measures of corporate social responsibility, in particular the employees of organization as a key one. Considering the relevance of the consolidation and development of corporate social responsibility and basing on the analysis of concepts of social responsibility and theories of its consolidation measures as well as analysis of employees’ evaluations, in the dissertation the implementation state of corporate social responsibility in Lithuania is revealed and, by comparing it with the state of play in Belarus, new opportunities for the consolidation of corporate social responsibility are disclosed. Additionally, during the search of new consolidation measures of corporate social responsibility, differences of business and public sector social responsibility are presented, at the same time appraising the role of the public sector in consolidation and development processes of corporate social responsibility, and the issues of evaluation of organization’s assumed level of social responsibility and of impact of socially responsible behaviour on organization itself and its interests groups are analyzed. As well the dissertation delivers the disclosure of potential... [to full text]<br>Nors didėjant socialinės atsakomybės svarbai verslo procesuose verslo socialinės atsakomybės tematika mokslinėje literatūroje įvairiapusiai ir išsamiai tiriama ir aptariama, tačiau pasigendama tyrimų ir diskusijų apie verslo socialinės atsakomybės įgyvendinimo, įtvirtinimo ir plėtros priemones, o ypač apie organizacijų darbuotojus, kaip pagrindinį verslo socialinės atsakomybės įgyvendinimo ir įtvirtinimo įrankį. Atsižvelgiant į verslo socialinės atsakomybės įtvirtinimo ir plėtros klausimų aktualumą, disertacijoje, remiantis socialinės atsakomybės koncepcijų ir įtvirtinimo priemonių teorijų bei darbuotojų vertinimų analizėmis, atskleidžiama verslo socialinės atsakomybės įgyvendinimo būklė Lietuvoje ir, lyginant su jos būkle Baltarusijoje, nustatomos socialinės atsakomybės įtvirtinimo verslo organizacijose galimybės. Be to, naujų verslo socialinės atsakomybės įtvirtinimo priemonių paieškos metu, išsamiai aptariami verslo ir viešojo sektoriaus socialinės atsakomybės skirtumai, įvertinant viešojo sektoriaus vaidmenį verslo socialinės atsakomybės įtvirtinime ir plėtroje, ir analizuojama organizacijos prisiimto socialinės atsakomybės lygio ir socialiai atsakingos elgsenos poveikio pačiai organizacijai ir jos interesų grupėms vertinimo problematika. Taip pat disertacijoje atskleidžiamas darbuotojų savybių įtakos verslo socialinės atsakomybės įtvirtinimui potencialas, pasiūlant pilotinį darbuotojų savybių įtakos socialinės atsakomybės įtvirtinimui verslo organizacijoje modelį.
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Russell, Ellina Osseichuk. "CEO and CSR : business leaders and corporate social responsibility." Thesis, Robert Gordon University, 2010. http://hdl.handle.net/10059/506.
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The increasing commercial and social pressure for business leaders to act in a socially responsible manner is undermined by the lack of standards in Corporate Social Responsibility (CSR) legislation, auditing, indexing, and reporting. Moreover, CSR research is fragmentary and often missing empirical corroboration. It lacks synthesis, uses CSR concepts and terms ambiguously, and is inconsistent in the identification of CSR practices, its formulation and institutionalisation. This study addresses these gaps and discontinuities by first synthesising a range of theories into an explanatory framework. This framework provides the pre-understanding for the collection and analysis of qualitative data drawn from the UK oil and gas industry. The findings highlight the heterogeneous and dynamic nature of CSR operationalisation. The analysis emphasises the dependence of CSR strategy formulation on business leaders’ personal beliefs and biases. These beliefs are tempered by balancing shareholders’ interests and stakeholders’ expectations, and are affected by the global (in the case of corporations) or the local (in the case of corporate subsidiaries and small-medium size enterprises) contexts. These appear to be the main factors influencing leaders’ CSR decisions. The findings also demonstrate a number of challenges that business leaders face when reconciling personal, organisational, industry, global, and societal values and ethical beliefs; and balancing traditional organisational goals, such as profit maximisation, with increased stakeholder empowerment in granting social legitimacy. In addition, the exploration of CSR institutionalisation reveals different approaches in corporate subsidiaries, which fluctuate between the CSR practices of corporate headquarters and those of SMEs. The analysis of these findings results in a proposed hybrid model of CSR Institutionalisation in the oil and gas industry, with a breakdown of identified factors affecting corporate, SMEs’, and subsidiaries’ leaders’ CSR decisions. This thesis contributes to the literature by proposing a number of concepts, including: CSR Nexus and CSR Dynamics models as conceptual syntheses of the theoretical framework; an empirically corroborated CSR Operationalisation model within the studied organisations suggesting a nonconformance with extant CSR research; an observed matrix of business leaders’ CSR Motivations highlighting their diversity in corporations, SMEs, and corporate subsidiaries. Finally, a conceptual CSR Convergence model is proposed, which outlines a comprehensive approach to CSR education and implementation. In a weak and ambiguous CSR regulation and legislation environment, this study endeavours to bridge the gap between CSR research, business organisations, and stakeholders by contributing to the enhancement of CSR understanding, education, and implementation.
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Stenberg, Emma, and Thi-Xoan Vu. "Corporate Social Responsibility in Business Model : The Chinese Context." Thesis, Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-36879.
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When exploring business in China we noticed that companies behaved in a different way, Corporate Social Responsibility was seen as integrated in companies’ business models as an integral part in order for them to grow and sustain. This seemed to be a new approach to us as well as poorly discussed in the literature we had experienced. Therefore, the purpose of this study is to explore the content of Business Model, the conceptualisation of corporate social responsibility in the Chinese context and the importance of including the concept of corporate social responsibility in firms’ Business Models. Based on the exploration, we decided to employ the hermeneutics perspective of social science. Accordingly, the research was conducted through a qualitative study with an inductive approach. Based on interviews of the respondents’ organisational and personal perspective of the Chinese context, with literature review as reference to and reflection on the findings to have in-depth understanding of the concepts, we conducted this study, which is shaped by the following major findings. Business Model and Corporate Social Responsibility are dependent on the complexity in a certain context, the studied Chinese context, and therefore need reconfiguration. Sustainability in China is assumed to move, but rather in its own direction than similar way to the development in West. The focus of Business Model is moving more towards creating value in terms of economic, social and societal rather than only considering money making. The Chinese government is seen to have political power and influence on the business market with heavy interference in the business’s direction, operation and management. As a result, collaboration with government can guide, facilitate and increase success of businesses. Business Model for Sustainability should be created on an aggregate level, where businesses should consider integrating Corporate Social Responsibility as the foundation in their business model, which is pushed and driven by the government. A business model for sustainable development in China is proposed with the two integral constituents: Corporate Social Responsibility and Politics represented by the government. Lastly, reflecting on the literature review of the studied fields respectively, it has been dragged behind the current state of the evolving world. What is happening in China, the second largest economy in the world and one of the biggest countries suggests that more intensive attention of researchers should be paid to business practice with Corporate Social Responsibility as an integral part of business model. With a focus more on the contextualisation, new dimensions or horizons of the literature development can be revealed when hidden or untouched aspects such as political influence in business are investigated. Accordingly, the heterogeneity in perspectives on conceptualisation and configuration of Business Model and Corporate Social Responsibility in the literature along with that in practice is inevitable. It is more important to see how the concepts look like and work in close connection with the context, rather than trying to shape the literature in one particular way to prove that it works in all contexts.
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Arumemi, Andrew O. "Balancing Business Owners' Corporate Social Responsibility and Stakeholder Profitability." ScholarWorks, 2016. https://scholarworks.waldenu.edu/dissertations/3080.
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Some business owners lack experience balancing corporate social responsibility (CSR) and shareholder profitability. Grounded in stakeholder theory, the purpose of this phenomenological study was to explore business owners' experiences regarding balancing corporate social responsibility of hiring ex-inmates and shareholder profitability. The target population included 20 business owners in Newark, New Jersey who integrated CSR as part of their firms' formal business plans, were committed to hiring ex-inmates, and feared the consequential loss of profit such engagement might incur. Data were collected using in-depth semistructured interviews and analyzed using the modified van Kaam method. Three prominent themes included social perceptions of ex-inmate integrity, impact of business sector on the feasibility of hiring ex-inmates, and responsibility to shareholders and customers as stakeholders. Employers, ex-inmates, and communities benefit from business leaders who implement programs that educate communities about the benefits of welcoming ex-inmates into the workforce. Members of communities can be informed by seminars, advertisements, and distribution of literature that ex-inmates who find employment are less likely to recidivate or become (along with their families) burdens on public resources. Employment is a means of reintegrating ex-inmates into society such that an assumed destructive enemy of the community is converted into a productive member of the society. Social implications include the potential to assist ex-inmates to search for employment, reduce the likelihood of ex-inmate recidivism and become resourceful to the community, assist employers to perform CSR, and take advantage of tax incentives.
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Gustrin, Malin, and Enida Sljivo. "Corporate Social Responsibility : Ett ansvarsfullt ledarskap." Thesis, Högskolan i Halmstad, Sektionen för ekonomi och teknik (SET), 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-15606.
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This thesis discusses the concept of Corporate Social Responsibility, which means that companies are taking a voluntary accountability towards the society with a view to improve it. Today's stakeholders and people in general have higher demands and expectations on businesses and its products or services than before. This is driving more and more companies to consider questions like voluntary responsibility so that they can maintain public confidence. Confidence towards the banking sector is particularly important to avoid financial crises. Our study focuses on leadership impact on CSR. We aim to examine whether leaders in major Swedish banks can use their leadership to influence CSR. This study is based on a qualitative research method and the deductive approach was applied. Our primary data was collected through four personal interviews with five respondents. We achieved our purpose by exploring managers'/leaders' attitudes about and interest in CSR. Thereby, we got an insight in whether leaders can create conditions for sustainable development. The four major banks that we have been studying are Handelsbanken, Nordea, SEB and Swedbank, all of them located in Halmstad. The result was analyzed based on the concepts of communication, business ethics/values and leadership. The study has demonstrated that leadership possessed by the leaders within major Swedish banks can be used to influence CSR, using three factors: communication, values and transformational leadership. This way, a leader may be able to create a solid base for CSR, increase understanding and also motivate employees' commitment and awareness of CSR.
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Černič, Jernej Letnar. "Corporate responsibility for fundamental human rights." Thesis, Available from the University of Aberdeen Library and Historic Collections Digital Resources. Restricted: no access until April, 6, 2013, 2008. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?application=DIGITOOL-3&owner=resourcediscovery&custom_att_2=simple_viewer&pid=25748.
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Dzansi, Dennis Yao. "Social responsibility of SMMEs in rural communities." Thesis, Pretoria : [s.n.], 2004. http://upetd.up.ac.za/thesis/available/etd-03302005-112633.
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Nilsson, Daniel. "Corporate Social Responsibility : What to do?" Thesis, Högskolan Kristianstad, Sektionen för hälsa och samhälle, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-14763.
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The focal point for this thesis is corporate social responsibility and how it can affect competitive advantage. This study is conducted within the pharmaceutical industry, an industry that is claimed to have a very high level of social responsibility. Thus, understanding what kind of CSR factors that contributes to competitive advantage might be seen as a relevant field of study. The purpose if this study is to explain what kind of social responsibility factors that generates competitive advantage for pharmaceutical companies. The method used in this thesis is a content analysis, where pharmaceutical companies´ social responsibility reports are viewed and where the appearance of certain key words associated with CSR factors were counted. The following CSR factors have been used: human rights, labour practice, environment, fair operating practice, consumer issues and community involvement and development. Findings of this study indicate that consumer issues and community involvement and development are positively related to competitive advantage for pharmaceutical companies. The main limitations of this study are that findings are only applicable for the pharmaceutical industry. Also, since the sample is relatively small (N=25) it might be hard to replicate the findings of this study. This might alter the generalizability ability. The original value of this study is that it is a step towards understanding what kind of CSR factors that contributes to competitive advantage for pharmaceutical companies. Key words: pharmaceutical, CSR, corporate social responsibility, competitive advantage.
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Lin, I.-Ling. "Profit through goodwill corporate social responsibility in China and Taiwan /." online access from Digital Dissertation Consortium access full-text, 2006. http://libweb.cityu.edu.hk/cgi-bin/er/db/ddcdiss.pl?1438401.
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Khodoga, Ephraim Alfheli. "The social responsibility of corporations : a stakeholder approach." Thesis, Stellenbosch : Stellenbosch University, 2002. http://hdl.handle.net/10019.1/53173.
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Thesis (MPhil)--Stellenbosch University, 2002.<br>ENGLISH ABSTRACT: The main aim of this study is to develop, from an ethical perspective, a justification for
corporate social responsibility. The research methodology used is that of a critical study
of relevant literature.
The history of corporate social responsibility is discussed and definitions of key concepts
are analyzed. Attention is paid to the controversies surrounding corporate social
responsibility, and the views of critics as well as advocates of corporate social
responsibility are examined. From the literature study it is concluded that since
corporations are part of larger social systems, they are not only accountable to their
shareholders but their success and long-term survival depends on fulfilling their
responsibilities to a range of stakeholders. Stakeholders are defined as those groups or
individuals with whom an organization interacts or has a relationship of interdependence,
and who are affected by its actions, decisions, policies, practices or goals.
The study focuses on the stakeholder approach to corporate social responsibility and aims
to show how such an approach underpins the idea of corporate social responsibility. It is
argued that corporations have moral as well as social responsibilities to stakeholders who
are affected by their operations. Emphasis is placed on business ethics as providing the
framework for a set of principles or a code according to which a company should make
its business decisions and on which it should base its relationships with stakeholders. The
research indicates that companies that aim to operate ethically also benefit in terms of
profitability and social acceptance. With reference to several South African companies as
examples, the study focuses on corporate social responsibility towards key stakeholders
such as local communities, the environment, employees, and customers. In each case it is
investigated what the specific responsibility requires of the corporation, and what
practical measures can be used to meet the responsibility. It is argued that management's
task is to treat stakeholders as equal, balance their sometimes conflicting claims, and
promote good relationships among them Managers must consider the ethical and social
as well as the economic implications of their decisions. The concluding chapter looks more closely at issues that need to be taken into account as
far as corporate social responsibility in South Africa is concerned. As a result of the
legacy of white rule and apartheid, active steps need to be taken to address economic
imbalances between blacks and whites. Both the government and corporate structures
have a role to play in creating mechanisms to meet the economic needs of the black
community. It is recommended that the means through which this can be achieved are
processes such as affirmative action, transformation, black economic empowerment, and
poverty alleviation.
The study concludes that social involvement by companies is not a favour extended to
society or an optional "extra", but a business imperative and a moral obligation that is
fundamental to being a company with legitimacy. The social goals of a company should
be supportive of the goals of business and its social involvement strategy should be
aligned with the overall business strategy.<br>AFRIKAANSE OPSOMMING: Die hoofdoel van hierdie studie is om korporatiewe sosiale verantwoordelikheid vanuit 'n
etiese perspektief te regverdig. Die navorsingsmetodologie behels 'n kritiese ondersoek
van tersaaklike literatuur.
Die geskiedenis van korporatiewe sosiale verantwoordelikheid word bespreek en
definisies van sleutelkonsepte word ontleed. Aandag word geskenk aan die debatte
rondom korporatiewe sosiale verantwoordelikheid en die sienings van teenstanders sowel
as voorstanders van korporatiewe sosiale verantwoordelikheid word ondersoek. Uit die
literatuurstudie word afgelei dat aangesien korporasies deel van groter sosiale stelsels
uitmaak, hulle nie slegs rekenpligtig teenoor hul aandeelhouers is nie, maar dat hul
sukses en langtermyn-oorlewing afhang van die nakoming van hul verantwoordelikhede
teenoor verskeie belangegroepe. Belangegroepe word omskryf as daardie groepe of
individue met wie 'n organisasie in wisselwerking is of 'n interafhanklike verhouding
het, en wat deur sy handelinge, besluite, beleide, praktyke en doelwitte geraak word.
Die studie fokus op die belangegroep-benadering tot korporatiewe sosiale
verantwoordelikheid en poog om te toon hoe so 'n benadering die idee van korporatiewe
sosiale verantwoordelikheid ondersteun. Daar word aangevoer dat korporasies morele
sowel as sosiale verpligtinge het teenoor belangegroepe wat deur hul bedrywighede
geraak word. Klem word gelê op sake-etiek wat die raamwerk verskaf vir 'n stel
beginsels of 'n kode waarvolgens 'n maatskappy sy sakebesluite behoort te neem en
waarop hy sy verhoudings met belangegroepe moet baseer. Die navorsing toon dat
maatskappye wat etiese optrede nastreef: ook voordeel trek wat winsgewendheid en
sosiale aanvaarding betref Met verwysing na 'n aantal Suid-Afrikaanse maatskappye as
voorbeelde, fokus die studie op korporatiewe sosiale verantwoordelikheid teenoor
sleutelbelangegroepe soos plaaslike gemeenskappe, die omgewing, werknemers en
kliënte. In elke geval word gekyk na wat die spesifieke verantwoordelikheid van die
korporasie vereis, en watter praktiese stappe gedoen kan word om dit na te kom. Daar
word aangevoer dat dit die bestuur se taak is om belangegroepe as gelyk te behandel, hul soms strydige eise te balanseer en goeie verhoudings onder hulle te bevorder. Bestuurders
moet die etiese en sosiale sowel as die ekonomiese implikasies van hul besluite in
aanmerking neem
Die slothoofstuk kyk meer in besonderhede na kwessies wat in aanmerking geneem moet
word wat korporatiewe sosiale verantwoordelikheid in Suid-Afrika betref Weens die
nalatenskap van wit oorheersing en apartheid is aktiewe stappe nodig om die ekonomiese
wanbalanse tussen swart en wit mense aan te spreek. Beide die regering en korporatiewe
strukture het 'n rol te speel om meganismes te skep om aan die ekonomiese behoeftes van
die swart gemeenskap te voldoen. Daar word aanbeveel dat dit bereik kan word deur
prosesse soos regstellende aksie, transformasie, swart ekonomiese bemagtiging en
armoedeverligting.
Die studie kom tot die slotsom dat sosiale betrokkenheid deur maatskappye nie 'n guns
aan die samelewing of 'n opsionele "ekstra" is nie, maar 'n sake-imperatief wat
grondliggend is tot die legitimiteit van 'n maatskappy. Die sosiale doelwitte van 'n
maatskappy behoort die sakedoelwitte te ondersteun en sy sosialebetrokkenheid-strategie
moet in ooreenstemming met die oorhoofse sakestrategie wees.
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Vitelli, Jason P. "Matching Corporate Social Responsibility Strategies to Organizational Goals." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/4572.
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Many Fortune 500 organizations have policies about corporate social responsibility (CSR), but the leaders struggle to implement CSR policies that match corporate stated goals and objectives. The purpose of this case study was to explore whether leaders' CSR strategies matched the goals and objectives of the company. Twenty individuals located in New York, NY, United States, with various management-level positions, and who had experiences with CSR in a Fortune 500 organization with a CSR policy, participated in the current study. The conceptual framework was corporate social responsibility stakeholder theory. Data collection consisted of a semistructured interview with the leaders about CSR, and the company's official documents on CSR. Data were analyzed using constant comparative text analysis to identify themes. Three main themes emerged: a) despite being in leadership positions, some of the participants have a basic knowledge and grasp of CSR but not the full-fledged initiative to go beyond existing CSR practices; (b) CSR programs are scripted and heavily predictable; and (c) leaders implement CSR policies based on individual interpretations of CSR. Business leaders may use the results of the study, along with the documented practices, policies, and experiences of a Fortune 500 company, to enhance programs to ensure CSR adoption and success. The implications for positive social change are significant to Fortune 500 organizations and businesses, because current and future leaders as well as other organizational leaders may use the data to improve their personal CSR interpretations with an organization's CSR-related business processes and policies.
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Malik, Asghar Naeem. "Stakeholders' perceptions of corporate social responsibility (CSR) case studies from Bangladesh and Pakistan /." Click to view the E-thesis via HKUTO, 2007. http://sunzi.lib.hku.hk/HKUTO/record/B3955689X.
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Tong, Kun-kau, and 唐灌球. "Analysis of corporate social responsibility reporting in China." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2014. http://hdl.handle.net/10722/207617.
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CSR Reporting has already been in the mainstream as a common practice of 21st–century business. The benefits of CSR reporting go beyond obtaining license to operate. It also enhances the competitiveness of companies and fosters investor confidence. CSR reporting in China has been growing very fast in recent years due to the increasing pressure from the regulators as well as companies’ stakeholders including buyers, investors as well as local communities. Some of them recognized the benefits and importance of CSR reporting while some merely fulfilled the minimum statutory requirements to publish CSR reports. The CSR reports published by the Chinese companies listed in Hong Kong were examined in this study to assess their quality. When compared to the selected CSR reports by Hong Kong leading companies/organization, the reports published by Chinese companies were of relatively low quality in general with a few outstanding examples. The weakest areas included the way to determine report content and report assurance. This often led to information bias that the companies omit negative and sensitive CSR issues. It is recommended to fully adopt international reporting guidelines such as Global Reporting Initiative (GRI) sustainability reporting guidelines, and thus the report content will be more relevant and comparable. Another major part of this study was a questionnaire survey targeting CSR specialists in Hong Kong to identify their views on CSR reporting in China. The result echoed with the findings from the report benchmarking that the specialists reckoned that the CSR reports produced by Chinese companies have room for improvement. Introducing mandatory CSR disclosure requirement was widely supported. Nevertheless, clear guidance and sufficient support in capacity building for the companies are recommended before launching mandatory CSR disclosure requirements to ensure report quality so that the reports will consist of meaningful and significant CSR information to their stakeholders.<br>published_or_final_version<br>Environmental Management<br>Master<br>Master of Science in Environmental Management
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Farache, Aureliano Da Silva Francisca. "Corporate social responsibility communication : presentation through print advertisements." Thesis, University of Brighton, 2011. https://research.brighton.ac.uk/en/studentTheses/0e79c753-003a-4df6-b87f-bda87f6b5fb4.
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Companies are faced with increasing expectations on the part of stakeholders to engage in social responsibility and are consequently expected to communicate their Corporate Social Responsibility (CSR) efforts to a varied, influential, and alert audience. Despite this, CSR communication remains an emerging field, with research focusing on corporate social disclosure mainly through websites and corporate reports, while little is known about CSR advertisements. This thesis addresses this gap in the research and explains how companies publicise their CSR actions through print advertisements in order to disclose the CSR image they want to signal to their public(s). This thesis examines companies' self-presentation via disclosure of social and environmental information, adopting impression management and self-presentation concepts derived primarily from the social psychology literature. As the thesis investigates CSR image, legitimacy theory provides a theoretical prism as it attempts to explain social and environmental disclosures from corporations in order to present a socially responsible image. Six propositions were developed from the literature to create a conceptual framework. The conceptual framework was then substantiated through the use of semiotics and textual and visual analysis of 26 CSR adverts grouped into six CSR advertising campaigns in magazines circulated in the UK and Brazil and the respective non-financial reports from the six companies that communicated their CSR efforts more frequently over a 12-month period. The contribution of this doctoral research has been to develop a conceptual framework from the literature and then evaluate it in an empirical study of CSR advertising campaigns. Specifically, this thesis contributes to knowledge and theoretical development as it identifies the communications strategies firms adopt to legitimise their CSR image through, for instance, both 'informing' and 'diverting attention'.
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Baudlot, Fanny, and Emil Engholm. "Attitudes towards corporate environmental responsibility among future business leaders : A field study on students in Denpasar, Indonesia." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-21693.
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This is a quantitative case study in which attitudes towards Corporate Environmental Responsibility (CER) among management students at Udayana University in Denpasar on the island of Bali in Indonesia, have been investigated. The aim of the study is to investigate the attitudes towards CER among future business leaders in Bali. In the study, 199 students have answered a questionnaire to map out the students' attitudes, perceived control, subjective norms and intentions towards CER. These variables are part of Ajzen's Theory of planned behavior, whose goal is to measure an individual's intentions to predict behaviors. The result of the study showed that the students have a very positive attitude towards CER. The collected data indicates that the students feel that they would have the control to implement sustainable practices at their future employers, that people close to them expect them to do so and that the students have intentions to implement environmentally friendly measures at their future workplace.<br>Detta är en kvantitativ fallstudie där attityder mot Corporate Environmental Responsibility (CER) bland management-studenter på Udayana University i Denpasar på ön Bali i Indonesien, har undersökts. Målet med studien är att undersöka attityderna mot CER bland framtida företagsledare på Bali. 199 studenter har i studien fått besvara en enkät för att kartlägga studenternas attityder, upplevda kontroll, subjektiva norm samt intentioner mot CER. Dessa variabler ingår i Ajzens Theory of planned behavior vars mål är att mäta en individs intentioner för att förutsäga beteenden. Resultatet av studien visade att studenterna har en väldigt positiv inställning mot CER. Den insamlade datan tyder på att studenterna upplever att dem skulle ha kontrollen att implementera hållbara arbetssätt hos deras framtida arbetsgivare, att folk i deras närhet förväntar sig att dem gör det, samt att studenterna besitter intentioner att implementera miljövänliga åtgärder på deras framtida arbetsplats.
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Norstedt, Sara. "Corporate Social Responsibility : redovisning och kommunikation av socialt arbete." Thesis, Uppsala University, Department of Business Studies, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-88203.
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Löwengren, Frida, and Fredrik Johansson. "Corporate Social Responsibility - intressenternas betydelse för kommunikation av CSR." Thesis, Uppsala University, Department of Business Studies, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-89189.
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Sjöström, Emma. "Shareholder influence on corporate social responsibility." Doctoral thesis, Handelshögskolan i Stockholm, Marknadsföring, Distributionsekonomi och Industriell Dynamik (D), 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hhs:diva-432.
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How can you use your money to make the world a better place? This research explores how institutional shareholders can use their position of ownership to influence corporations with regards to issues such as human rights, labour conditions, and the environment (otherwise known as CSR). This work, comprised of six separate studies, shows that translation processes, which can bridge the disparate institutional logics of the corporate sector with the logics of the environmental protection and social justice sectors, enables shareholders influence on CSR. This research also introduces the notion that shareholders can act in a capacity of norm entrepreneur and norm promoter, suggesting that shareholders can influence corporations in more far-reaching ways than changing single instances of behaviour.<br><p>Diss. Stockholm : Handelshögskolan, 2009 Sammanfattning jämte 6 uppsatser</p>
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Соляник, Оксана Миколаївна, Оксана Николаевна Соляник, Oksana Mykolaivna Solianyk та L. Tarkhova. "Сorporate social responsibility: essence, direction, standards". Thesis, Sumy State University, 2014. http://essuir.sumdu.edu.ua/handle/123456789/38528.
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Recently, an important condition for harmonious integration of business into the global community is the compliance of its activities to the interests of the public. Understanding of modern social, cultural, environmental and economic problems, active work to resolve them becomes an important condition for the success of the company.
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Alfakhri, Yazeed Mohammed Mahmoud. "Youth consumers' perceptions of corporate social responsibility : an Islamic perspective." Thesis, University of Hull, 2014. http://hydra.hull.ac.uk/resources/hull:11607.
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As the interest in CSR has increased, the concept has been applied to different sectors and cultures. However, CSR has been founded on liberal, Western foundations and most CSR investigations have been based on Western values as they have considered CSR in European and North American cultures. Hence it is crucial to examine CSR in different religious and cultural contexts. This research has addressed this gap by investigating the concept of CSR from the perspective of Muslim consumers’ perspectives, within an Arab culture. Thus, this research sought to understand the perception of Muslim consumers in Saudi Arabia of the concept of CSR in order to conceptualise an Islamic-based perspective of CSR. Saudi Arabia has been used as the context because it is an exclusively Islamic country and its culture is deeply embedded with Islamic values. An interpretivist paradigm has been selected using an inductive approach; qualitative data has been collected through in-depth semi-structured interviews. The sample for the research is thirty-four young Saudis and includes males and females. According to the research findings, the majority of participants concurred with the components of Carroll’s (1991) CSR pyramid; however the results lead to minor modifications of the pyramid to better fit the Islamic context. Thus any organisation that practices CSR in Saudi Arabia should take into consideration Islamic Sharia and Islamic ethics as they are the fundamental building blocks. Furthermore, there are two perspectives of CSR in the literature: external social responsibility and internal social responsibility. However, based on the findings of the research, a new perspective, private social responsibility, has been added to the two current perspectives. This perspective is the fundamental and the basic component upon which organisations should base their CSR strategy from an Islamic perspective. The term “private” is used as there part of Islamic CSR is hidden while the other part is visible. To explain the hidden and visible parts, the researcher has developed an “Islamic CSR tree model” which conceptualises the concept of CSR in Islam. The findings of the research have indicated that, rather than continue with the overt CSR strategies used by Western marketing managers, organisations should use a more covert approach to CSR, one that is embedded in Islamic principles such as modesty. Thus if an organisation promotes their “good acts” this could be seen as Riya (showing-off) which is prohibited in Islam. Therefore, in the Saudi context it is necessary to embed Islamic values in the organisation’s CSR foundations allowing this internalisation to develop throughout the organisation and create its own flow of communications. This research makes a contribution to the academic literature by changing the emphasis of Carroll’s (1991) building blocks of CSR and proposing that Islamic-based CSR is fundamentally concerned with a need for covert forms of CSR.
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Mohamed, Kamal Kassab Dina. "Three essays on corporate social responsibility, business politicians and corruption." Thesis, Paris 1, 2015. http://www.theses.fr/2015PA010021/document.
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Qu'est-ce que la Responsabilité Sociale des Entreprises (RSE) et peut-elle être induite par la demande ? Le fait de fournir un bien public est-il rentable pour les entreprises ou ces biens devraient-ils être exclusivement fournis par l’État ? Les produits verts sont-ils excessivement chers et devraient-ils être taxés ? Une fois la taxe imposée, qui seront les bénéficiaires et qui paiera effectivement la taxe ? En quoi les résultats dépendent-ils de la complémentarité ou substituabilité entre l'investissement en RSE en question et le bien public fourni par l’État ? Le chapitre 1 de cette dissertation répond à ces questions et crée un cadre conceptuel pour approfondir l'analyse, dans les chapitres suivants, de la RSE en tant que pratique désirable par laquelle les entreprises fournissent un bien public à côté du bien privé qu'elles produisent. Une des questions qui émergent de l'analyse est le besoin d'identifier et d'explorer une nouvelle forme de dichotomie qui est l'arbitrage entre la fourniture du bien public par le marché via la RSE et sa fourniture à travers l’État. Cette question est très intéressante dans le cas des pays en développement, mais aussi des pays développés, où les entreprises ont des liens politiques importants. Le chapitre 2 montre que les entreprises ayant des liens politiques - ou, dans le cas extrême, les hommes d'affaire-politiciens - sont en mesure d'influencer le gouvernement pour réduire le niveau de bien public qu'il fournit afin de maximiser le rendement réputationnel de leur investissement en RSE. Le mécanisme est le suivant. Un niveau de bien public insuffisant fourni par l'Etat offre des gains politiques importants pour les firmes qui contribuent à ce bien à travers leurs activités de RSE pour corriger la défaillance de l’État. Les consommateurs se méfient alors des vraies motivations des entreprises derrière ces activités, elles pourraient résulter de leur bienfaisance mais aussi de leur cupidité politique. Toutefois, comme toutes les entreprises, y compris les plus bienfaisantes et les plus opportunistes, participent, le fait qu'affaires et politique interfèrent ne détériore pas la réputation des participants à la RSE puisque ces gains politiques sont tellement importants que tout le monde s'y engage. La corruption devient socialement acceptable dans le sens où elle n'est pas sanctionnée en termes de réputation. Le chapitre 3 fournit une explication stratégique du phénomène de la corruption devenant épidémique dans une économie. Il explique pourquoi la corruption, sous forme de prise de pot-de-vin, peut se répandre entre les différentes agences du gouvernement sous le simple effet de l'interdépendance de leurs efforts<br>What is Corporate Social Responsibility (CSR) and can it be demand-driven ? Is there a business case for corporates providing the public good or should it be solely provided by the government ? Are green products over-priced and should they be taxed ? If they are, who are the beneficiaries and who are the actual tax payers ? Will results differ whether the CSR investments in question complement or substitute for the government provision of public goods ? Chapter 1 of this Ph.D. dissertation will address these questions and create a conceptual framework for further analysis in subsequent chapters of CSR as a desirable activity whereby firms provide a public good alongside the private good they produce. One of the main issues that emerge from this analysis is the need to identify and explore a new kind of dichotomy, i.e. the trade-off between market provision of public goods via CSR and its public counterpart via the government. This question gains particular importance in the context of developing countries, as well as in some developed ones, where firms have strong political ties. In Chapter 2, it is shown that politically connected firms - or, at extreme, the business politicians - may try to influence the government to reduce its provision of the public good to maximize the reputational return on their CSR investments. The mechanism goes as follows. An underprovided public good offers the opportunity for large political benefits to firms stepping in the areas where the government fails to deliver through their CSR activities. Consumers are suspicious about the true motives for which firms engage in CSR, it may be out of benevolence or political greed, however, since all firms, including the greediest and the most prosocial ones participate, politics interfering with business does not spoil firms' image since those political benefits are so large that everyone does it. We refer to this phenomenon as corruption becoming a social norm. Chapter 3 provides a strategic explanation for this phenomenon of corruption being epidemic in the economy. It explains why corruption, in the form of bribetaking, may become widespread among government agencies, for the mere reason that their efforts are interdependent
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Kong, Xiangying, and Sainan Li. "BUSINESS GROWTH WITH CSR (CORPORATE SOCIAL RESPONSIBILITY) AND 6A MODEL." Thesis, Högskolan i Gävle, Akademin för teknik och miljö, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-16583.
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Budiakova, Olena. "Social responsibility of business in the labor market of Ukraine." Thesis, Книжкове видавництво ФОП Вишемирський В. С, 2021. https://er.knutd.edu.ua/handle/123456789/19413.
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The mission of the state as a subject of the labor market lies in creating the conditions for establishing partnerships between employers and employees. It is implemented through two activities. The first involves a variety of public and awareness-raising activities for the mass audience. The second area unites personalized work methods when it comes to employment of citizens.
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Tegon, Alice <1997>. "Corporate Social Responsibility: business strategies, processes and management control systems." Master's Degree Thesis, Università Ca' Foscari Venezia, 2021. http://hdl.handle.net/10579/19787.
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Nowadays, the Corporate Social Responsibility (CSR) has become an every-day acronym for corporations. The development of this concept has begun in the 1990s, when scepticism rose around society about the ethical values embedded in the firms’ procedures. The concept of CSR is based on the legitimacy theory, for which an organization should consider how to commit with its stakeholders’ requirements and how to respond to their expectations. In the last ten years, the international organizations have developed a large amount of indicators that help companies to assess their social and environmental impacts and communicate those impacts through reporting. The most accepted tool is the United Nations’ Sustainable Development Goals that are a set of seventeen objectives which pool all the main global sustainability issues and help companies to identify where they provoke the main impacts and where they have possibility of improvement.
The purpose of this research is to demonstrate that whereas the sustainability reporting has been subjected to a great development, management control systems applied to sustainability are still marginal within organizations. Therefore, MCS lag behind reporting in the context of sustainability. By ascertaining this lack both in the literature and in the reality, this research has the objective to provide a comprehensive framework of the best solutions to apply MCS to sustainability, supported by a sample of companies which pursue the best practices in this context.
The research will be divided in five main chapters; in the first one, it will be reported the concept of CSR and its application within organizations, identifying the main trends of regulation; in the second one, it will be analysed the main CSR strategies that a company may integrate with the corporate strategy, highlighting which are the main limitations in the process of integration; the third chapter will investigate how to align the existing corporate processes to the established sustainability goals, identifying the main processes subjected to changes, such as the procurement process and the selection and hiring procedures; the fourth chapter will be dedicated to the analysis of management control systems. Indeed, once the company has recognised the sustainability objectives, developed an action plan and integrate new activities within the corporate processes, it should incentivise employees to pursue the new activities efficiently, find the best way to monitor the results and use these results in the decision-making process. The classification of MCS will generally follow the distinction of formal and informal controls. The literature has pointed out different problems in the implementation of effective MCS related to sustainability, finding that management control systems and the so-called “sustainable control systems” may force employees to make a trade-off between financial and non-financial performance. Moreover, even when the two dimensions of control systems are aligned, it is difficult to find a good integration of formal and informal dimensions within sustainable control systems. Finally, the fifth chapter will provide an overall illustration of the current trends related to “sustainable control systems” and will analyse a sample of companies that represent the best practitioners in the application and union of formal and informal control systems.
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Harrison-Marchand, Christopher. "Ethics : The business case - corporate social responsibility meets electronics manufacturing." Electronic Thesis or Diss., Normandie, 2018. http://www.theses.fr/2018NORMR143.
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L'objectif de cette recherche est d'analyser pourquoi et comment les institutions qui composent le secteur de l'industrie électronique ont structurellement intégré une politique de responsabilité sociale des entreprises (RSE). Ensuite, d'examiner le rôle et les effets de cette évolution sur la mondialisation par le biais des chaînes d'approvisionnement internationales du secteur. Dans une première étape, via la théorie culturelle, et dans le contexte de la société du risque et de la modernité récente, la RSE se révèle une réponse institutionnelle défensive face aux risques de réputation et aux atteintes probables à la légitimité. Ensuite, la théorie culturelle nous permet d'analyser la RSE dans le secteur choisi en tant que processus socio-dynamique exerçant une pression sur les entreprises pour élargir leur culture organisationnelle tout en les orientant plus vers des valeurs égalitaires. Plusieurs effets sectoriels de ce processus sont analysés : le rôle de l'activité RSE dans les pratiques concurrentielles à travers l'isomorphisme, la façon dont les systèmes de classement éthique améliorent l'homogénéité de l'activité RSE, et l'impact de la réactivité des consommateurs en matière de RSE. Après avoir exploré l'intégration de la RSE dans une organisation, puis ses effets sur l'environnement sectoriel, on se focalise sur l'impact que la RSE peut avoir sur la mondialisation et le développement. Ainsi, le troisième volet de cette étude s’intéresse à l'impact que la RSE peut avoir en pénétrant les chaînes d'approvisionnement les plus intensément liées aux abus éthiques. Cela invite à réévaluer les processus de mondialisation, et leurs effets sur le développement. Grâce aux travaux d'Amartya Sen, Jean Tirole et d'autres, l'impact de la RSE sur les chaînes d'approvisionnement en électronique est évalué de manière critique en montrant comment une intervention structurelle dans les sociétés en développement pourrait être envisagée. Le travail de terrain pour cette enquête empirique a consisté en des visites d'usines en Chine et des entretiens avec la direction et les employés ; aussi, en des entretiens avec des cadres de multinationales, des contrôleurs et consultants en RSE et des militants d'associations syndicales internationales. Ce travail est complété par la participation à plusieurs réunions des parties prenantes du secteur et par l'analyse de documents produits par ces parties ; aussi, par de rapports, et des diverses formes de couverture médiatique, y compris de documentaires<br>The aim of this research is to analyze how and why corporate social responsibility (CSR) policy has become structurally integrated in the institutions which comprise the electronics manufacturing sector, and to examine its role and effects upon globalization through its international supply chains. Firstly, through the analytical tools of cultural theory and against the background of risk society in late modernity, CSR is investigated and revealed as a defensive institutional response to reputational risk and legitimacy. Secondly, cultural theory allows us to analyze CSR in the sector as a socio-dynamic process resulting in the pressure on companies to broaden their organizational culture by increasing their affinity for egalitarian values. Several sectorial effects of this are analyzed: the role that CSR activity has in competitive practices through isomorphism, how ethical ranking systems enhance the homogeneity of CSR activity, and the impact of consumers’ CSR responsiveness. After considering the integration of CSR in a corporate institution, then its effects upon the sectorial environment, I consider the impact that CSR can have on globalization and development. Thus, the third dimension of this work is CSR’s initiation of impact along supply chains where most unethical abuses occur. This invites a re-evaluation of the processes of globalization and their effects upon development. Through the work of Amartya Sen, Jean Tirole and others, the impact of CSR in electronics supply chains is critically evaluated indicating how structural intervention in developing societies could be envisaged. The fieldwork for this empirical investigation consisted of visits to industrial plants in China and interviews with management and workers; interviews with executives of multinational corporations, CSR auditors and consultants, and activists of international trade union associations; participation in several sector-wide stakeholder meetings; and the analyses of industry documents, reports, diverse forms of media coverage, and documentaries
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Harrison-Marchand, Christopher. "Ethics : The business case - corporate social responsibility meets electronics manufacturing." Thesis, Normandie, 2018. http://www.theses.fr/2018NORMR143.
Full textAbstract:
L'objectif de cette recherche est d'analyser pourquoi et comment les institutions qui composent le secteur de l'industrie électronique ont structurellement intégré une politique de responsabilité sociale des entreprises (RSE). Ensuite, d'examiner le rôle et les effets de cette évolution sur la mondialisation par le biais des chaînes d'approvisionnement internationales du secteur. Dans une première étape, via la théorie culturelle, et dans le contexte de la société du risque et de la modernité récente, la RSE se révèle une réponse institutionnelle défensive face aux risques de réputation et aux atteintes probables à la légitimité. Ensuite, la théorie culturelle nous permet d'analyser la RSE dans le secteur choisi en tant que processus socio-dynamique exerçant une pression sur les entreprises pour élargir leur culture organisationnelle tout en les orientant plus vers des valeurs égalitaires. Plusieurs effets sectoriels de ce processus sont analysés : le rôle de l'activité RSE dans les pratiques concurrentielles à travers l'isomorphisme, la façon dont les systèmes de classement éthique améliorent l'homogénéité de l'activité RSE, et l'impact de la réactivité des consommateurs en matière de RSE. Après avoir exploré l'intégration de la RSE dans une organisation, puis ses effets sur l'environnement sectoriel, on se focalise sur l'impact que la RSE peut avoir sur la mondialisation et le développement. Ainsi, le troisième volet de cette étude s’intéresse à l'impact que la RSE peut avoir en pénétrant les chaînes d'approvisionnement les plus intensément liées aux abus éthiques. Cela invite à réévaluer les processus de mondialisation, et leurs effets sur le développement. Grâce aux travaux d'Amartya Sen, Jean Tirole et d'autres, l'impact de la RSE sur les chaînes d'approvisionnement en électronique est évalué de manière critique en montrant comment une intervention structurelle dans les sociétés en développement pourrait être envisagée. Le travail de terrain pour cette enquête empirique a consisté en des visites d'usines en Chine et des entretiens avec la direction et les employés ; aussi, en des entretiens avec des cadres de multinationales, des contrôleurs et consultants en RSE et des militants d'associations syndicales internationales. Ce travail est complété par la participation à plusieurs réunions des parties prenantes du secteur et par l'analyse de documents produits par ces parties ; aussi, par de rapports, et des diverses formes de couverture médiatique, y compris de documentaires<br>The aim of this research is to analyze how and why corporate social responsibility (CSR) policy has become structurally integrated in the institutions which comprise the electronics manufacturing sector, and to examine its role and effects upon globalization through its international supply chains. Firstly, through the analytical tools of cultural theory and against the background of risk society in late modernity, CSR is investigated and revealed as a defensive institutional response to reputational risk and legitimacy. Secondly, cultural theory allows us to analyze CSR in the sector as a socio-dynamic process resulting in the pressure on companies to broaden their organizational culture by increasing their affinity for egalitarian values. Several sectorial effects of this are analyzed: the role that CSR activity has in competitive practices through isomorphism, how ethical ranking systems enhance the homogeneity of CSR activity, and the impact of consumers’ CSR responsiveness. After considering the integration of CSR in a corporate institution, then its effects upon the sectorial environment, I consider the impact that CSR can have on globalization and development. Thus, the third dimension of this work is CSR’s initiation of impact along supply chains where most unethical abuses occur. This invites a re-evaluation of the processes of globalization and their effects upon development. Through the work of Amartya Sen, Jean Tirole and others, the impact of CSR in electronics supply chains is critically evaluated indicating how structural intervention in developing societies could be envisaged. The fieldwork for this empirical investigation consisted of visits to industrial plants in China and interviews with management and workers; interviews with executives of multinational corporations, CSR auditors and consultants, and activists of international trade union associations; participation in several sector-wide stakeholder meetings; and the analyses of industry documents, reports, diverse forms of media coverage, and documentaries