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1
Ally, Shaamara. "Corporate social responsibility: practices, trends and developments." Master's thesis, University of Cape Town, 2013. http://hdl.handle.net/11427/4659.
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Ward, Robert A. "Exploring Corporate Social Responsibility Reporting Practices in Multinational Corporations." Thesis, Baker College (Michigan), 2019. http://pqdtopen.proquest.com/#viewpdf?dispub=13425719.
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<p> Companies experience a problem implementing corporate social responsibility reporting standards due to geographical differences, an over-abundance of guidelines, regulatory disparities, and varying levels of stakeholder requirements. These diverse conditions result in inadequate reporting of sustainability efforts and a lack of consistency of what actually gets reported. This exploratory, qualitative case study was based on a theoretical framework consisting of Freeman’s stakeholder theory, Suchman’s legitimacy theory, and Spence’s signaling theory. The sample consisted of six respondents from a research population of 100 multinational corporations (MNCs) with successful reporting practices. The instrument used was a researcher-developed questionnaire. The study addresses three research questions: How did leadership identify sustainability reporting standards, guidelines, or frameworks that would be appropriate for their company; how did the needs of the company’s stakeholders for reporting differ from the standards selected; and what CSR activities, indicators, or disclosures are not being included in the guideline that the company might want to report based on the needs of the stakeholders? Based on the results, nine themes emerged: (a) External motivational factors and stakeholders are critical to deciding which reporting guideline to use; (b) the CSR reporting method chosen is selected in order to meet the needs of the most influential actors; (c) companies augment reports with self-created KPIs based on influential actors and situational requirements; (d) the CSR reporting process requires greater internal collaboration within an organization; (e) changes to business strategy and resource allocation may be necessary; (f) both external and internal stakeholders are a source of valuable input and feedback regarding the produced reports; (g) collecting material and nonmaterial data is useful in producing reports and improving transparency; (h) companies want to see the impacts of their use competitors’ CSR activities and to use their reports to improve their own CSR activities and reports; and (i) standardization of reporting guidelines would benefit all stakeholders by allowing companies to become more transparent, improve comparisons between companies, and provide incentive to improve CSR processes. This research contributes to the growing body of knowledge on CSR reporting and allows companies to better understand CSR reporting process in their own environments.</p><p>
3
Ciuperca, Roxana Maria. "The Relationship Between Corporate Social Responsibility Practices and Corporate Identity." Dissertação, Faculdade de Economia da Universidade do Porto, 2007. http://hdl.handle.net/10216/7410.
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Ciuperca, Roxana Maria. "The Relationship Between Corporate Social Responsibility Practices and Corporate Identity." Master's thesis, Faculdade de Economia da Universidade do Porto, 2007. http://hdl.handle.net/10216/7410.
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Malmlund, Alexander. "The Financial Incentives to Adopting Corporate Social Responsibility and Socially Responsible Investing Practices." Scholarship @ Claremont, 2019. https://scholarship.claremont.edu/cmc_theses/2103.
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As corporate social responsibility and socially responsible investing practices have increased substantially over the past decade, the possible financial advantages have been examined in great depth. Utilizing firms from the S&P 500 I have investigated the possible outperformance of accounting based and market based measures. I did this by examining the relationship between ESG scores, a common measure of CSR level, and the following dependent variables: return on assets, total risk, systematic risk, and idiosyncratic risk. I obtained strong evidence that an increase in CSR levels are correlated with an increased return on assets.
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Brown, Lauren Elizabeth. "Corporate Social Responsibility in NCAA Athletics: Institutional Practices and Decision Makers." The Ohio State University, 2012. http://rave.ohiolink.edu/etdc/view?acc_num=osu1337557941.
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Böckle, Ingrid. "Managerial perceptions of corporate social responsibility and social practices present at McDonalds South Africa." Thesis, Rhodes University, 2009. http://hdl.handle.net/10962/d1003088.
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This study deals with corporate social responsibility (CSR) and focuses on managerial perceptions of CSR at McDonald’s South Africa (SA) and how social responsibility is translated into social practices. The key objectives of the research are: to analyse McDonald’s both internationally and locally in South Africa to establish whether CSR policies exist, then to investigate how these policies are perceived and integrated by outlet managers. Lastly to investigate what kind of social responsibility (SR) involvement, if at all, occurs at outlet level. The research site covers three regions in South Africa, which are the Eastern Cape, Western Cape and Gauteng. The total research sample is 38. 33 interviewees were outlet managers, who were purposively selected, and 5 additional interviews took place with: 2 McDonald’s SA Head Office representatives, 2 interviews with beneficiaries of McDonald’s SR involvement and 1 with the trade union SACCAWU. The research was carried out through questionnaires and semi-structured interviews. The design of this research is based on an interpretive social science approach. The aim of the research was to investigate outlet managers’ perceptions of CSR and social practices present at McDonald’s SA outlets. The key findings of the research indicate that: CSR policies at McDonald’s SA head office are not communicated sufficiently to outlet managers, SR involvement is evident, especially for initiatives focusing on children’s welfare, but far too little occurs at the outlet level. There are also too few checks on social involvement by head office and no formal reporting system is available to the outlets except through an internal magazine, called the Big Mag. There is no official CSR report at McDonald’s SA. The fact that no report exists makes this study more relevant since this research investigates matters pertaining to CSR and social practices. The overall significance of the study is that it brings to the forefront the importance of internal company and external broader regulation which is part of the greater debate of CSR. This is because the analysis of managerial perceptions and implementation of CSR shows some unwarranted discrepancies between policies and practices, locally, nationally and internationally even within the same organisation.
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Bergman, Axel, and Eijkel Daan van. "Corporate Social Responsibility disclosure practices a content analysis of Swedish Heavy Industrials." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-388370.
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A wide variety of studies analyzed firms’ CSR disclosures through the lens of legitimacy theory.Arguing that CSR disclosure is a communicative tool to legitimize a company’s position in society.The aim of this study was to explore themes that Swedish heavy industrials disclose regardingCSR. To do so, this paper examined CSR reports and press releases of Swedish heavy industrialsfor 2002, 2009 and 2016, through quantitative content analysis. Our paper finds empirical evidencethat there is a convergence of CSR disclosure among Swedish heavy industrials, in terms of contentand quantity. Moreover, this study shows that Swedish heavy industrials use strategies in their CSRdisclosure that deflect attention from- or lower expectations of their business practices. In addition,we found that Swedish heavy industrials are increasingly linking CSR practices to value creation.
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Alzate, Gómez Juan Diego. "Corporate social responsibility practices and performance: the moderating effect of family control." Doctoral thesis, Pontificia Universidad Católica del Perú, 2020. http://hdl.handle.net/20.500.12404/16193.
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Companies face pressures of legitimacy and social acceptance in the markets where
they operate (Yang, Su, & Fam, 2012). These pressures are accentuated by new trends in
sustainable development (Bonsón & Bednárová, 2015; Caravedo, 2011; Vives & Peinado-
Vara, 2011). In this sense, corporate social responsibility (CSR) has become a valuable tool
for companies in their search for legitimacy and recognition on the part of society.
Understanding the relationship between CSR and economic performance enables
companies to adopt practices based on complementarity between economic, social and
environmental aspects that help improve their interests together with those of their
stakeholders (Valenzuela, Jara-Bertin, & Villegas, 2015). In contexts characterized by a high
degree of ownership concentration, such as the Colombian case, understanding this
relationship can help family businesses increase their legitimacy and economic performance
(Lindgreen, Swaen, & Johnston, 2009).
The purpose of this descriptive-quantitative study was twofold. On the one hand, it
seeks to determine the relationship between the implementation of CSR practices and
economic performance. On the other, it seeks to identify the effect of family control on the
CSR-Performance relationship. For this, we studied a sample of 55 companies listed on the
stock exchange of Colombia during the period 2010-2017. The analysis was performed with
multiple regression models estimated from the GMM method. Three findings are highlighted:
(a) No evidence was found about a relationship between the family character and the
adoption of CSR practices; (b) Evidence was found on a direct relationship between the
adoption of CSR practices and economic performance; and (c) the family character does not
influence the CSR-Performance relationship.<br>Las empresas enfrentan presiones de legitimidad y aceptación social en los mercados donde
operan (Yang et al., 2012). Estas presiones se acentúan por las nuevas tendencias en el
desarrollo sostenible (Bonsón & Bednárová, 2015; Caravedo, 2011; Vives & Peinado-Vara,
2011). En este sentido, la responsabilidad social corporativa (RSC) se ha convertido en una
herramienta valiosa para las empresas en su búsqueda de legitimidad y reconocimiento por
parte de la sociedad.
Comprender la relación entre la RSC y el desempeño económico permite a las empresas
adoptar prácticas basadas en la complementariedad entre aspectos económicos, sociales y
ambientales que ayuden a mejorar sus intereses junto con los de sus grupos de interés
(Valenzuela et al., 2015). En contextos caracterizados por un alto grado de concentración de
la propiedad, como el caso colombiano, comprender esta relación puede ayudar a las
empresas familiares a aumentar su legitimidad y desempeño económico (Lindgreen et al.,
2009).
El propósito de este estudio descriptivo-cuantitativo fue doble. Por un lado, busca determinar
la relación entre la implementación de prácticas de RSC y el desempeño económico. Por otro
lado, busca identificar el efecto del control familiar en la relación RSC-Desempeño. Para ello,
estudiamos una muestra de 55 empresas que cotizan en la bolsa de valores de Colombia
durante el período 2010-2017. El análisis se realizó con modelos de regresión múltiple
estimados a partir del método GMM. Se destacan tres hallazgos: (a) No se encontró evidencia
sobre una relación entre el carácter familiar y la adopción de prácticas de RSC; (b) Se
encontró evidencia sobre una relación directa entre la adopción de prácticas de RSC y el
desempeño económico; y (c) el carácter familiar no influye en la relación RSC-Desempeño.<br>Tesis
10
Alsayegh, Maha. "An investigation of corporate social responsibility reporting practices in Saudi Arabian firms." Thesis, University of Essex, 2016. http://repository.essex.ac.uk/17108/.
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This study explores the plausible explanations for corporate social responsibility reporting (hereafter CSRR) practices in Saudi Arabian firms. It investigates the different factors that motivate companies to report their corporate social responsibility (hereafter CSR) activities from managerial perspectives, as well as the challenges that companies face when reporting their CSR activities. The study also investigates and tries to understand the role of non-corporate actors from the media, academia, NGOs, CSR consultants, and regulators in influencing companies to report their CSR activities and their perceptions of current CSRR practices in Saudi companies. An interpretive approach has been utilised in this research study, with neo-institutional theory, as proposed by DiMaggio and Powell (1983) and Scott (2008), employed as the main theoretical framework to interpret the findings. The major limitation of the neo-institutional theory in recognising active role of agents has been addressed through the work of Batillana (2006) and Battilana et al. (2009). Qualitative data collection methods were used to obtain data. A total of 34 semi-structured interviews were conducted and represented the main data collection method. In addition, documentary analysis was used as a secondary source. The findings reveal that institutional motivational factors exemplified in normative and mimetic pressures are the main drivers for CSRR. There is no evidence of coercive pressures. In addition, it is confirmed that in some cases, organizations are not merely “black boxes” in which managers have no role other than complying with the external pressures exerted on organizations, but managers and CEOs can also be drivers for CSRR. The findings also shed light on the different internal and external challenges that companies experience in reporting their CSR activities. Managerial perceptions indicate that these challenges have affected the companies’ CSRR, and sometimes led to the absence of reporting on some CSR issues. Meanwhile, the interviews allowed for identification of the different roles and perceptions of non-corporate actors in CSRR. This study concludes by providing some implications and suggestions for improvements to CSRR practices, and by proposing a number of potential avenues for future research.
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Saeed, Usman. "Corporate Social Responsibility : Analysis of current practices in selected companies and recommendations." Thesis, KTH, Industriell ekologi, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-32804.
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Companies are recognising the need for being sustainable in their approach to business. There are mounting pressures from environmentalists, NGOs and Governments for greater transparency. Awareness of company’s reputation, contribution to society, and environment are all public knowledge these days thanks to the internet and free media culture. On one hand, there are companies who are unable to find their feet in CSR and perceive it isas a ‘publicity’ tool only, overlooking many other benefits which it brings along. On the otherhand, there are companies who have taken the first step in getting involved with CSR relatedactivities, however, need guidance for further improvements with their performance measurement and reporting. This thesis aims to present CSR as an ‘umbrella’ under which many of the sustainable development issues rest. It aims to present CSR as a tool which, if utilised, can bring benefitsto companies in environmental, social and long term financially. With the help of casestudies, recommendations and suggestions are given to improve CSR policies/strategies and broaden the horizons of business.<br>www.ima.kth.se
12
Grootboom, Alan Avril Douglas. "A comprehensive study of the social responsibility practices of two selected financial insitutions." Thesis, Port Elizabeth Technikon, 2002. http://hdl.handle.net/10948/80.
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Different forms of social responsibility practices have been prevalent in South Africa. Most of South African companies decided to bear the minimum costs when it comes to contributing to society. An improved version of social responsibility evolved since the transition in the 1990’s and South Africa’s re-integration into the global economy after lifting of economic sanctions. This came about after decades of large profit margins enjoyed by South African companies at the expense of low labour costs that led to inequalities in income distribution in South Africa. The social responsibility involvement/programmes are more or less the same across similar companies in South Africa. The reasons for business engaging in social responsibility are varied, ranging from poverty alleviation to sustainable development of society. Executives started to buy into the idea that social responsibility can be beneficial to the business and society. The changing attitudes regarding the role of business in society have made social responsibility an increasingly prominent issue over the past decades, but to decide on which projects will have a mutually beneficial impact on society and business, was one of the major challenges that companies have to face. It is against this background that the researcher investigated and compared the social responsibility practices of two selected financial institutions. The focus was on the practices of the two financial institutions in selecting targets for socially responsible involvement. This problem was supported by six secondary problems. The researcher first did a literature study to place social responsibility in perspective. The main purpose of the literature study was to identify and suggest how companies select the targets for said responsible involvement. An empirical investigation was conducted, focusing on Standard Bank and ABSA Bank. The demarcation of the study was restricted to these organisations as the assumption was made that their social responsibility practices are representative of the social responsibility practices of the financial services industry. The empirical study showed that the organisations under review did not have specific criteria that guide their selection of targets for social responsibility involvement. This highlighted an area of improvement on the social responsibility practices. The results of the literature study and the empirical investigation indicated that to be proactive in the field of social responsibility, criteria for selecting targets should be set and social responsibility practices should be linked to the corporate objectives and should form part of the strategic planning process. An affirmative approach to social responsibility will ensure that the two financial institutions be perceived as socially responsible.
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Öberseder, Magdalena, Bodo B. Schlegelmilch, and Patrick E. Murphy. "CSR Practices and Consumer Perceptions." Elsevier, 2013. http://dx.doi.org/10.1016/j.jbusres.2013.02.005.
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Researchers and companies are paying increasing attention to corporate social responsibility (CSR) programs and the reaction to them by consumers. But despite such corporate efforts and an expanding literature exploring consumers' response to CSR, it remains unclear how consumers perceive CSR and which "Gestalt" consumers have in mind when considering CSR. Moreover, academics and managers lack a tool for measuring consumers' perceptions of CSR. This research explores consumers' perceptions of CSR and develops a measurement model for them. Based on qualitative data from interviews with managers and consumers, a conceptualization of consumers' perceptions of CSR is developed. Subsequently, this model is tested and validated on three large quantitative data sets. The conceptualization and the measurement scale help companies assess consumers' perceptions of CSR relative to their performance. They also enable managers to identify shortcomings in CSR engagement and/or communication. Finally, the paper discusses implications for marketing practice and future research. (authors' abstract)
14
Fawaz, Marc. "Strategic and Corporate Social Entrepreneurship| A Comparative Case Study of Best Practices in Global Corporate Social Responsibility." Thesis, Pepperdine University, 2018. http://pqdtopen.proquest.com/#viewpdf?dispub=10928282.
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<p>Strategic and Corporate Social Entrepreneurship (SCSE) is a practice intended to support corporate endowments in developing effective, executable and impactful forms of Corporate Social Responsibility (CSR), which is a movement designed to encourage companies to engage in sustainable development, working toward ensuring social, environmental, and financial benefits for society and the environment. SCSE is grounded in a conceptual framework based on the three pillars of corporate responsibility: (a) social, (b) environmental, and (c) financial. Social Entrepreneurship (SE) literature from the last two decades reveals that a comprehensive theoretical framework for SE does not exist, and that most existing SE concepts fail to consider the important role of change agents.
The purpose of this study was to determine best practices in corporate policies for creating, implementing, and measuring CSR. More specifically, this study compared corporate responsibilities and policies based on a review of (a) qualitative data pertaining to CSR located on selected corporations? websites and (b) literature on Corporate Social Responsibility, Strategic and Corporate Social Entrepreneurship, Corporate Entrepreneurship, Social Entrepreneurship, and both historical and contemporary leadership. The study also pointed to leadership theories and attributes that may be best suited to implementing CSR best practices.
Analysis of this study?s findings provided a detailed comparison of corporate responsibilities and policies for creating, implementing, and measuring CSR for the seven companies included in the study?s purposive sample: Apple, Allergan, Alibaba, BMW, Disney, FedEx, and Google. For these companies, most contemporary, global CSR leaders were (a) global, (b) ethical, and (c) transformational. These leaders acted as transformational change agents and demonstrated four overarching best CSR practices for publicly-traded, global corporations: (a) creating a clear mission, (b) having a global outlook, (c) setting measurable goals, and (d) leading ethically. Most importantly, this study shows that of the seven global corporations included in the study, the three companies demonstrating the most impactful and comprehensive best CSR practices?Apple, BMW, and Disney?employed female CSR leaders. Gender appears to have played a role in successfully leading CSR initiatives, and so it seems highly advantageous for global companies to be selective with CSR leaders.
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Wang, Xia. "Corporate social responsibility practices in responding to natural disasters the United States and China /." [Gainesville, Fla.] : University of Florida, 2009. http://purl.fcla.edu/fcla/etd/UFE0024655.
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Chan, Jen Jing. "A comparative study of voluntary social and environmental disclosure practices between Australian and Malaysian companies /." Diss., Title page, table of contents and abstract only, 2000. http://web4.library.adelaide.edu.au/theses/09EC/09ecc4564.pdf.
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Melo, Simone Oliveira Guerra de. "A vision of corporate social responsibility practices the supplier industries departments of retail in Brazil." Universidade Federal do CearÃ, 2013. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=15566.
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nÃo hÃ<br>A sociedade atual demonstra, em relaÃÃo ao sÃculo passado, uma maior preocupaÃÃo com a
responsabilidade social e corporativa em geral, e as organizaÃÃes privadas, para atender Ãs
demandas coercivas e de competitividade, nÃo ficam fora desse atual momento. Diante desse
cenÃrio, o trabalho proposto, classificado como exploratÃrio, pesquisa de campo e descritivo,
buscou conhecer o cenÃrio corporativo de indÃstrias localizadas no Brasil, de setores
especÃficos, do ponto de vista de suas adoÃÃes prÃticas de Responsabilidade Social
Corporativa. Para essa anÃlise, foi necessÃrio desenvolver uma pesquisa de natureza
quantitativa, atravÃs de uma survey. O instrumento desenvolvido foi um questionÃrio
estruturado construÃdo pela autora a partir da exploraÃÃo bibliogrÃfica, tendo como base a
temÃtica Responsabilidade Social Corporativa e Stakeholders, o qual foi analisado à luz da
estatÃstica, atravÃs do software SPSS. Esse instrumento permite avaliar a adoÃÃo de prÃticas
de RSC das organizaÃÃes a partir de trÃs perspectivas: a da interaÃÃo da organizaÃÃo com os
atores e assuntos internos à mesma; a da interaÃÃo da organizaÃÃo com os atores externos e,
por fim, a da interaÃÃo da organizaÃÃo com a perspectiva ambiental na qual està inserida. A
survey foi viabilizada com o questionÃrio fechado, onde as respostas deveriam ser marcadas
numa escala Likert de cinco pontos, enviado a 246 indÃstrias que fabricam itens de diferentes
segmentos (TÃxtil e Moda, EletrÃnico, SaÃde, Higiene e Beleza, Casa, Lazer e Brinquedos, e
Alimentos) os quais sÃo comercializados no Varejo de Departamentos do Brasil. AlÃm disso,
os stakeholders que estÃo diretamente ligados Ãs indÃstrias respondentes foram abordados em
dois agrupamentos de questÃes, onde no primeiro buscou-se identificar a pressÃo de cada um
deles do ponto de vista dos seus direcionamentos para que as prÃticas de RSC sejam uma
realidade na indÃstria e, o segundo, buscou identificar a percepÃÃo das indÃstrias com relaÃÃo
à forÃa do ambiente de alguns dos paÃses listados quanto Ãs suas preocupaÃÃes e, com isso,
pressÃes visando a efetivaÃÃo da RSC. A pesquisa revelou que os resultados estÃo alinhados
com o material teÃrico explorado e indica, a partir da taxa de retorno dos respondentes de
58,13%, que o setor de EletrÃnicos apresenta maior nÃmero de adoÃÃo das prÃticas levantadas
dentre os cinco setores explorados. AlÃm disso, apontou que o stakeholder que mais pressiona
a indÃstria a desenvolver aÃÃes responsÃveis à a MÃdia, seguido pelo Governo, justificado
teoricamente pela preocupaÃÃo das organizaÃÃes em serem obedientes Ãs regras impostas
pelos poderes pÃblicos ou pela preocupaÃÃo de manter uma boa imagem de empresa
responsÃvel e, com isso, manter-se competitiva. AlÃm disso, constatou-se que hà um
movimento de desenvolvimento de responsabilidades corporativas voltadas para o ambiente
interno das organizaÃÃes, onde as preocupaÃÃes com os trabalhadores e com a qualidade na
produÃÃo apresentam-se como prioritÃrias dentre as aÃÃes desenvolvidas, diferentemente das
preocupaÃÃes com os agentes externos e meio ambiente. Por outro lado, sabe-se, a partir das
interaÃÃes com os diversos respondentes e pelas revisÃes teÃricas, que a RSC està muito longe
de ser uma realidade ideal no ambiente institucional brasileiro, sendo necessÃrio um maior
envolvimento dos importantes stakeholders, como os consumidores, por exemplo, que
possuem um grande poder de pressionar as organizaÃÃes a desenvolverem diferentes tipos de
posturas responsÃveis mas que desconhecem ou nÃo utilizam-se deste poder.
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de, Oliveira Ubirata. "The Andacollo's Mining Community: Ethnographic Work-Based Approach to Corporate Social Responsibility Policies and Practices." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/3489.
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This ethnographic study was designed to explore the phenomenon of corporate social responsibility (CSR) in the mining industry. The research addressed the impacts of a problematic, systemic, and ethnocentric (top-down) CSR approach driven by a transnational mining company, and proposed a novel cultural relativist (bottom-up) CSR approach looking at the social needs of the community. Solving the problem stemming from the ethnocentric approach is important for both the mining company and the community affected by the CSR program, as it will alter dynamics between actors and mitigate social conflicts. The purpose of this study was to investigate factors that improve the fractured relationship between the community and the mining company and put its social license to operate at risk. The mitigation of social conflicts is needed for the mining corporation to maintain its social license to operate in a harmonic and collaborative mining-community relationship. The research question was designed to gather the perceptions of corporate leaders and community members in Chile's Andacollo mining area regarding the imbalance between the ethnocentric and cultural relativism perspectives adopted in CSR policies and practices. A purposive sample of 30 subjects was interviewed to collect data regarding their perceptions that were then categorized, coded, and interpreted using an inductive approach and thematic networks. The research findings showed that improvements in CSR practice are likely to result from the mining company placing emphasis on the social dimension. A shift from a top-down to a bottom-up CSR approach will contribute to the reduction of social conflicts, build a socially sustainable setting, and foster positive social change with benefits for the society.
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Rwabizambuga, Alexis. "Corporate social responsibility practices in the Nigerian oil sector : the case of Royal Dutch Shell." Thesis, London School of Economics and Political Science (University of London), 2008. http://etheses.lse.ac.uk/2972/.
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The thesis contributes to the perspective on the role of stakeholder engagement in negotiating corporate social responsibility (CSR) policies and practices in developing country context. It critically examines the role of societal pressures as drivers of Shell's CSR agenda, and explores the forms of relationships existing between Shell and its stakeholders in Nigeria, as the company implements its CSR programme, both in the light of its strategic business objectives and of its social responsibilities and environmental liabilities. Furthermore, it examines the role of government in the oil MNCs' CSR agenda, and explores the conditions under which the government, in its dual role as business partner and as state authority, promotes CSR policies and practices in Nigeria. Shell's CSR policies and practices in Nigeria were examined under the theoretical lenses of the resource-based view perspective extended to notions of legitimacy and the licence to operate. Additionally, the stakeholder engagement perspective was applied as the theoretical framework for examining Shell's stakeholder engagement, and the role of the company's stakeholders in negotiating its current CSR policies and practices in Nigeria. Data collection was undertaken during field research in Nigeria. The evidence presented is drawn from individual interviews with corporate executives at Shell Nigeria, Shell International, several stakeholders in the Nigerian oil sector, and from an online survey conducted in 2005 on Shell Nigeria's stakeholders. Both quantitative and qualitative methods were used throughout the analysis presented in the thesis. The research findings suggest that the relationship between the firm's pursuit of the social licence to operate through CSR initiatives and stakeholder engagement is more complex than assumed. It adds to the understanding of the dynamics of a MNC's stakeholder engagement in the local context. It highlights the various interdependencies that develop between stakeholder groups and the company at the institutional level as well as within the context of the organisation, as the corporation develops and implements its CSR agenda. As such, the research invites an examination not just of the differences and barriers existing between the firm and its stakeholders, home and host country practices, but also of the ways in which they are embedded in each other, and how this affects their collaboration.
20
Maslarov, Boris, and Toma Georgiev. "The Importance of Practices in Corporate Social Responsibility Disclosure. : A case study of Volvo Cars." Thesis, Jönköping University, Internationella Handelshögskolan, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-54588.
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Background: In recent years, interest towards Corporate Social Responsibility (CSR) has increased, more specifically, the economic, environmental, and social impacts large corporations have on society. This has led to the increase in transparency of practices in CSR disclosure, and number of sustainability reports published in general. In particular, the automotive industry has proved to be quite unsustainable, and is heavily focusing on its sustainable impacts. Purpose: The purpose of the study is to answer why practices in CSR disclosure are an increasingly important phenomena, and more specifically, why companies engage in them. This is done by having Volvo Cars as a case study and analyzing its annual and sustainability reports for the years from 2018 to 2020. Method: The framework used to analyze the results is Carroll’s pyramid of CSR, and thus, examining four dimensions of CSR: economic, legal, ethical, and philanthropic. The results were further analyzed through stakeholder theory, in order to distinguish which practices in CSR disclosure were aimed at affecting the company’s primary, secondary, and both primary and secondary stakeholders, respectively, and conclude why companies in the automotive industry engage in CSR. Conclusion: The conclusions of the study are that Volvo Cars is a company, which heavily emphasizes on its sustainable activities and aims at achieving a competitive advantage via its practices in CSR disclosure, by affecting all stakeholder groups. Thus, the reason practices in CSR disclosure are becoming increasingly important is because companies see it as a means of positioning themselves in today’s highly competitive environment, and thus, achieving a competitive advantage.
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Carioca, Maria De Fatima. "Work-family practices in Portuguese enterprises : employee and organizational perceptions." Thesis, University of Manchester, 2012. https://www.research.manchester.ac.uk/portal/en/theses/workfamily-practices-in-portuguese-enterprises-employee-and-organizational-perceptions(1215610a-3a96-43a5-9310-06ee2430739d).html.
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The aim of this research is to present empirical evidence on the effects of framing the business commitment to work-family life issues as a corporate social responsibility. Some authors (Pitt-Catsouphes and Googins, 2004, Goodstein, 1994b) have already claimed the need for recasting the work-family agenda as a corporate social responsibility, by considering employees and their families as a social concern fundamental for sustainability. However further research is missing. The core of this research is the confrontation and cross-analysis of both arenas and literatures. The research consisted of a national cross-sectional study based on a set of twelve medium-large Portuguese firms, aggregated in four clusters grouped by economic activity: Banking and Financial Services, Wholesale and Retail, Transport and Utilities Services. Different research methods were used: a survey and in-depth semi-structured interviews. The survey was answered by the human resources managers and 2472 employees. Sixty interviews were performed. The triangulation of different perspectives and research methods enhanced the study with insightful conclusions. The analysis situated the firms according to their work-family life policies, culture and corporate social responsibility approaches, in a general map describing the panorama regarding the way firms consider their role in society (Garriga and Mele, 2004). In line with the literature, the study also assessed that a gap existing between the institutional perspective and the employees’ perception of the value and accessibility of work-family initiatives and an organization’s overall family-supportiveness (e.g. Parker and Allen, 2001, Allen, 2001, O'Driscoll et al., 2003). The research revealed that there is a relationship between the organization and employees’ perceptions gap and the alignment (or misalignment) between the approaches to both fields: work-family practices and corporate social responsibility. Whereas inconsistency between both approaches was detrimental for the perception of the employees, regarding organizational supportiveness alignment between them proved to reinforce perceptions regarding initiatives in both fields. By establishing the bridge between these two normally separately studied themes, the research opens doors to new directions of work. It also confirms the importance of a holistic view of the organization and its role towards its people and society.
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Lu, Jye Ying. "An Exploratory Study on Corporate Social Responsibility (CSR) in Malaysia: National and Organisation-Centric Perspectives." Thesis, University of Canterbury. School of Business and Economics, 2013. http://hdl.handle.net/10092/8739.
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This dissertation examines the Corporate Social Responsibility in a developing country, Malaysia. The research is divided into two phases. First phase of the research contributes to the literature on CSR by providing a national perspective on CSR in Malaysia. The second phase of the research takes an organisation-centric viewpoint. The aim of is to examine (1) CSR core issues; (2) translation of identified core issues into CSR principles; and (3) implementation of these principles with CSR activities engaged. The key findings from the within-case and cross-case analysis suggest: (i) the role of regulatory bodies promoting CSR; (ii) organisations focus on CSR core issues and written policies; (iii) certain core issues being ignored; (iv) written policies developed not known throughout the organisations; (v) CSR carried out as project or add-on depending on industry norm; (vi) most common CSR activities; (vii) communications aspect rather weak; and (viii) organisation in early stage of CSR reporting; in the CSR management process in Malaysia.
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lopez, Kimber. "Natural Medicine: Personal Responsibility and Self-Empowerment." Scholarship @ Claremont, 2009. http://scholarship.claremont.edu/pomona_theses/113.
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Although most “alternative” medical practices have existed far longer than conventional healthcare, modern allopathic continues to be the dominant system of medicine used in the United States. Herbal medicine is one of the oldest healing practices known to humankind and continues to be practiced today despite the numerous challenges modern society poses. As Julie Stone and Joan Mathews illuminate in Complimentary Medicine and the Law, “Plant-based remedies have been the principal source of medicines in healing traditions around the world and, as the World health Organization is at pains to remind us, 80 percent of the world’s population still depends primarily on plant medicine." Another statistic cited by Larry Dossey in Reinventing Medicine illustrates, “…researchers have found that adverse reactions to drugs kill over 100,000 people a year in US hospitals. That is the equivalent of a passenger jet crashing everyday. If this level of death were seen in any other field, it would probably be considered a national scandal." These facts reveal that American citizens have come to believe in a form of healthcare that is not widely accepted by the rest of the world, and that has some surprisingly dangerous characteristics hidden within. The question thus arises as to why biomedicine continues to be the standard form of healthcare in the US, and why alternative forms of medicine are devalued and failed to be justifiably recognized and incorporated into treatment strategies.
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Henriksson, Sebastian, Armin Hodjikj, and Dinkova Evgeniya Ognyanova. "Corporate Social Responsibility and Culture : A Study of European Multinational Corporations’ adaptation of Community Involvement Practices." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Företagsekonomi, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-18600.
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Corporate social responsibility (CSR), which has emerged as a global trend, has gained increased focus in the everyday media and among practitioners on the political agenda. CSR has also risen as an important research topic in the field of organization. This study investigates European multinational corporations’ tendencies to adapt CSR policies and practices, or more specifically corporate community involvement, to different national cultures. The paper explores if/how and why companies with subsidiaries in different countries differentiate CSR policies. Theories of culture are used to analyze the basis and/or validity of such adaptation. The units of analysis in this research paper are two European multinational corporations, namely, the Husqvarna Group and Nestlé S.A.
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Rusinowska, Magdalena, and Victoria Traverso. "Social Good and Stakeholders' Engagement in the Pharmaceutical Industry : Case Study of AstraZeneca Corporate Responsibility Practices." Thesis, Mälardalen University, School of Sustainable Development of Society and Technology, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-6429.
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<p>Private organizations are facing organizational field pressures which need to be addressed from an economic and ethical point of view in order to be sustainable in the long term. The present research study analyzes the role of the Pharmaceutical Industry as a provider of a social good and its responsibility towards its organizational field and stakeholder network. On the one hand it is argued that the mentioned industry should be profitable in order to make investments in research and development; while on the other hand, the industry must demonstrate engagement in the social sphere because of the good it commercializes, human health care. The Role of Organizational Policies, Codes and Structure will also be studied in order to deepen the understanding of the organization strategy towards Corporate Responsibility Practices.</p><p>This research project presents a case study of AstraZeneca Sweden Corporate Responsibility practices. In this study an Analytical Framework is developed based on institutional theory, the stakeholders' model, deliberative democracy model and business ethics. The mentioned framework will contribute to the understanding of AstraZeneca's Corporate Responsibility practices. The role of the company towards the demands from the outside world that causes the organization to respond and act will be addressed as well as the role of Policies, Codes and Organizational Structure in the Corporate Responsibility practice of the organization. We argue that the managerial response should be based upon a deliberative engagement method, in which all the interest parties are included in the decision making process.</p><p>The study is supported by two interviews which were conducted with key actors and extensive secondary data.</p>
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Grann, Karin. "Understanding actions of corporate social responsibility : A comparative case study of Swedish corporations’ CSR practices in Mexico." Thesis, Stockholms universitet, Institutionen för ekonomisk historia och internationella relationer, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-193899.
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There are many global incentives addressing the rising power of corporations and their social responsibility for society’s well-being. Given that no legal mechanism can enforce corporations to conduct socially responsible business, driving forces to implement Corporate Social Responsibility (CSR) vary significantly in the business sector. The purpose of this study is to understand how Swedish corporations in Mexico anticipate social responsibility in relation to the Mexican national context, using CSR as a point of reference. The research is based on a comparative case study approach to assess the perception of the chosen cases: Epiroc, Essity and Scania. The theoretical framework merges research about CSR and the social power of business. A qualitative content analysis supplemented with semi-structured interviews are utilized to encompass key denominators for social engagement. The results outline how CSR predominantly is perceived as a mandatory commitment to management of corporate impacts. The results also show that the stakeholder responsiveness in CSR serves as a strategic business purpose. In addition, findings highlight how motives for engaging in CSR are tied to international standards, yet activities conducted under the flag of social concerns often serve to safeguard the corporate image. Moreover, corporate policies are contingent by international standards while practices aligning to the local Mexican perception of CSR as philanthropy, illuminating a dissonance in policy and practice among the Swedish corporations.
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Sukhdeo, Beverley Amanda Faith. "A conscious leadership model to achieve sustainable business practices." Thesis, Nelson Mandela Metropolitan University, 2015. http://hdl.handle.net/10948/5885.
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Business sustainability is a fundamental concern amongst business leaders and it is imperative that business defines an environmentally and socially sustainable path to financial prosperity. This focus on sustainable business practices has been caused by the perceived contribution of businesses to undesirable conditions such as environmental and social degradation including global warming and the global financial crises. This study suggests that a leadership style that differs from leadership that is currently causing business unsustainability is needed in order to achieve the goal of sustainable business practices. This study therefore proposes a new kind of leadership, called conscious leadership. The main contribution of the study is to increase the achievement of sustainable business practices by investigating the importance of conscious leadership in achieving this objective. Convenience sampling was used to select senior managers and directors from mainly JSE listed companies. This resulted in a total of 371 usable questionnaires (317 from listed companies and 54 from unlisted companies) being received. A quantitative approach was adopted to investigate whether conscious leadership would be related to increased sustainability competencies and more effective sustainability-related corporate governance and whether these in turn would increase sustainability behaviours which would generate sustainable business practices as measured by financial, social and environmental performance. Regression analyses were conducted to investigate the hypothesised relationships among these variables. Pearson correlations and descriptive statistics were also calculated. The empirical results showed that respondents in this study regarded conscious leadership, not as a separate construct, but as a way they governed their businesses. The empirical results showed that corporate governance and systems thinking competency had a strong interactive relationship and should therefore be cultivated within business firms. Corporate governance (including conscious leadership) and systems-thinking competency were positive influencers of employee relations, equal opportunities and workforce diversity. The empirical results however showed that corporate governance (including conscious leadership) had a negative influence on profitability. The present study cannot argue for the discouragement of corporate governance (including conscious leadership), as measured in this study, because reduced corporate governance would decrease healthy employee relations and the latter would decrease the achievement of equal opportunities and workforce diversity in these firms. A decrease in healthy employee relations would decrease profitability. The most important finding of this study is that senior managers and directors of big business firms, mostly JSE-listed companies, regarded conscious leadership as an important part of corporate governance. Corporate governance that includes conscious leadership must be developed to higher levels in business firms, so that the negative and not-significant relationships to profitability as viewed by lower and high conscious leaders respectively can be changed to positive relationships.
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Victor, Tarilate. "An analysis of the corporate social responsibility practices of indigenous oil companies operating in the Niger Delta." Thesis, University of Aberdeen, 2017. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=235933.
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Kikwiye, Ibrahim Ramadhani. "Multinational and local companies' corporate social responsibility practices in a developing country : multi-stakeholders perspectives in Tanzania." Thesis, Anglia Ruskin University, 2017. http://arro.anglia.ac.uk/702580/.
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The purpose of this study was to investigate Multinational Enterprises (MNEs) and local companies’ involvement in Corporate Social Responsibility (CSR) practices in Tanzania. Companies continue to cause social and environmental dangers in their operations, which has disappointed many stakeholders. While this happens, there are scant studies addressing how companies participate in CSR to reduce some of the dangers they cause during their operations. The neo-institutional theory was used to address what, how and why companies elect to participate in CSR and focus on the practices, perceptions, motivations, and the role of institutions in promoting CSR in Tanzania. The study used a multiple case study methodology rooted in the interpretive paradigm to understand the subjective contributions from corporate managers, government and its agencies, NGOs and community members. To realize this, semi-structured interviews, focus group discussions were adopted to seek verbal explanations from participants’ experiences while documentary review explored how the government has documented the CSR. Companies practice CSR on different levels, but the programs directed to health, education, water service, empowerment and environmental concerns with long lasting effect are regarded as the most important by stakeholders. Through CSR; companies minimise risks, become good citizens, and improve their brands and corporate images. Companies are motivated to practice CSR due to top management and employee support and coercive, mimetic and normative isomorphism. The coercion comes from parent companies, local and international organizations, government agencies, NGOs and community members. Mimetic isomorphism is caused by invitation of general public, government officers and media during handover of CSR donations to attract attention of peer companies to emulate the same. The normative isomorphism is caused by international and local institutions, Equator Principles and ISO standards. The institutional roles are exercised by the government, agencies, NGOs and community members through incentives, awareness and directives during registration and interactions with communities. Overall, the thesis provides five main contributions: the knowledge of CSR practices in Tanzania is realized, it complements the sparse prior CSR literature, implication of the theory and methodological and stakeholder framework contributions. Finally, the study concludes and provides implication to inform policy and practice for the betterment of CSR.
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Tembo, Theophilus Tawanda. "Exploring the limited participation of SMMEs in communal business practices." Thesis, Nelson Mandela Metropolitan University, 2011. http://hdl.handle.net/10948/14455.
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Corporate Social responsibility (CSR) has evidently moved beyond the jurisdictions of academia and begun its ascension to the top of the corporate agenda. CSR is no longer considered a ‗by the way‘ but as a concept to be aligned to a company‘s strategy. The participation of businesses in CSR activities is especially vital in the developing world where the socio-economic needs of the communities are vast. Companies realise they cannot succeed in communities that fail, and CSR is seen as the most direct way to improve communities. With the immense importance of small, medium and micro enterprises (SMMEs) in any economy, this study explores their limited participation in CSR, which will later be redefined as Communal Business Practices (CBP). An in-depth interview between the author and the manager/owner of a SMME was used to isolate four factors upon which the sub-problems were developed. These factors were Pressure from the Public, Resource Constraints, Scale of Activity, and Visibility. A questionnaire built on these factors was developed and distributed to various SMME managers /owners in Gauteng, Eastern Cape, and Western Cape provinces to explore their opinions on the participation of SMMEs in CBPs. Of the 97% of respondents who believed it was their responsibility to empower their communities, only 43% said they participated in CBPs. It was discovered that SMMEs do not feel pressure from the public to partake in CBPs like their larger counterparts. Instead resource constraints were identified as the most common barrier to SMME participation in CBPs. On the issue of visibility, most SMMEs felt they were not visible enough to benefit from improved legitimacy and reputational effects as larger companies do. On the problem of scale of activity, respondents felt it is proportional to the scale of CBP participation but not a barrier to participation The author concludes the study by putting forward some recommendations to increase the participation of SMMEs in social responsibility activities.
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Peters, Elaine. "Corporate non-financial disclosures : an analysis of corporate sustainability and social responsibility reporting practices of South African firms." Diss., University of Pretoria, 2017. http://hdl.handle.net/2263/59749.
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This exploratory research investigated the impact of solar captive technology on the economy. With an increase in the adoption of captive solar technology, the study also explores the possibility of finding an ideal penetration level, as well as the drivers that motivate the need to find this level.<br>Mini Dissertation (MBA)--University of Pretoria, 2017.<br>nk2017<br>Gordon Institute of Business Science (GIBS)<br>MBA<br>Unrestricted
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Still, Brandie, and Veronika Thernesz. "Understanding Institutional Influences on Environmental and Social Responsibility in Family-Run Wineries : A look at US and Hungarian CSR practices." Thesis, Malmö universitet, Malmö högskola, Institutionen för Urbana Studier (US), 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:mau:diva-37564.
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Purpose – The purpose of the research is to explain how and why the internal and external influences faced by family-run wineries affect their CSR practices and communication through institutional theory and stakeholder theory. Methodology – Ten wineries were analyzed in winemaking regions in Hungary and the US, of which nine semi-structured interviews were undertaken with family members and employees. The research available implies that family-run businesses within the wine industry are regulated by institutionalism (Brundin & Wigren-Kristoferson, 2013). Therefore, institutional theory is applied to the analysis of the data. The lens of institutional theory uses three pillars, regulatory, normative, and cultural cognitive to identify the external and internal influences on these businesses. Thematic analysis was utilized to code and analyze the data. In addition, the content of each interviewed winery is examined using thematic analysis. Thematic analysis is also applied to content provided on each winery’s website to back up the data. Findings –In Hungary, the use of sustainable production methods in wineries is part of the winemakers’ personal value system. In the US, wineries have a fierce commitment to the land. In recent years they have worked hard to communicate their sustainability practices. Winegrowers have incorporated modern and old-school practices addressing sustainability issues to meet the expectations of all stakeholders. Through institutional theory, it has been demonstrated that numerous drivers are influencing family-run wineries to implement environmental and social sustainability practices. However, there is a significant difference between these CSR practices and the need to communicate them between Hungary and the US. There is a significant difference between the communication methods of Hungarian and US wineries. In Hungary, there is little communication of sustainability practices, although there is movement towards more communication about sustainability practices since the introduction of the web and social media. The experience, in general, was that instead of communication, the emphasis is put more on living and working according to the principles of sustainability – whether it is environmental, social, or economic. In the US, the communication of CSR is used as a marketing tool to engage and educate their stakeholders, mainly through social media. Research implications –The implications of our research contribute to the knowledge of corporate social responsibility and how institutional influences affect social and environmental responsibility within family-run wineries by bringing the wine industry, family businesses, and CSR together under the analysis of institutional theory. The findings in this paper should be looked upon by family wineries as a resource related to the current communication of social responsibility in the wine industry. Research limitations – A limitation of this research is the lack of personal meetings with interviewees. Due to the COVID-19 lockdowns, the possibility of conducting the interviews face-to-face was not an option. The researchers were challenged to obtain more personal information about the familial, organizational structure without conducting multiple interviews, building trust and rapport.
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Silva, Suely MendonÃa de Oliveira e. "The practices of corporate social responsibility and its impact on employee engagement with the company: an analysis of service companies Ceara." Universidade Federal do CearÃ, 2005. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=3669.
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The growing number of investments in social projects by modern enterprises shows that they are trying to achieve competitive sustainable advantage focusing on a humanistic approach. Considering that social responsibility seems to be important nowadays not only for the companies - because of the ethical and human position adopted â but also for people who appreciate this kind of attitude, the main goal of this study is to check if â and how â adopting responsible social procedures contributes to making employees more committed to the company. The survey was applied to the Personnel (career employees) from three large companies in CearÃ, winners of the Delmiro Gouveia Award in social performance (awarded by the Local Stock Market). It was verified that social procedures may influence employeeâs behaviour and attitude and may contribute to their affectionate commitment to the company. However, it was perceived that it is less likely that these projects will have a significant effect over the employees if the company does not have social positive attitudes towards them, such as offering good promotion prospects, holding employees in high regard, contributing to their satisfaction at work, considering their dedication and performance among others.<br>O crescente nÃmero de investimentos em projetos sociais por parte de empresas contemporÃneas sugere que elas buscam obter vantagem competitiva sustentÃvel com base no fator humano. Considerando que a responsabilidade social se afigura importante tanto para as empresas â pela postura Ãtica e humanizante que adotam â como para as pessoas que apreciam essa atitude, o objetivo deste estudo à verificar se â e de que modo â a adoÃÃo de prÃticas socialmente responsÃveis contribui para o comprometimento do funcionÃrio com a empresa. A pesquisa foi aplicada ao pÃblico interno (433 funcionÃrios de carreira) de trÃs empresas cearenses de grande porte, ganhadoras do PrÃmio Delmiro Gouveia em Desempenho Social (conferido pela Bolsa Regional de Valores). Constatou-se que as prÃticas sociais podem influenciar o comportamento e atitude do funcionÃrio e contribuir para gerar comprometimento afetivo deste com a empresa. Concluiu-se, todavia, que à pouco provÃvel que projetos sociais tenham efeito significativo sobre os funcionÃrios, se a empresa nÃo pratica atitudes sociais positivas para com eles, como oferecer oportunidades de crescimento profissional, respeitar o funcionÃrio, contribuir para a satisfaÃÃo com o trabalho que ele realiza, reconhecer sua dedicaÃÃo e desempenho, entre outras.
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Catraio, Luis Manuel da Silva. "A responsabilidade social corporativa numa empresa internacional: estudo de caso Autoneum Portugal, Lda." Master's thesis, Escola Superior de Ciências Empresariais, 2013. http://hdl.handle.net/10400.26/4000.
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Dissertação de Mestrado em Ciências Empresariais (Gestão de PME)<br>A globalização, como processo de interação e integração entre as pessoas, empresas e governos de diferentes nações, introduziu mudanças culturais e sociais e económicas na competitividade das nações, bem como na gestão das empresas, o que as obrigou a ter maiores preocupações em relação às questões sociais e ambientais bem como a terem presentes a necessidade de se internacionalizarem, pelo que a responsabilidade social pode ser vista como um fator que potencia a competetividade das empresas. A revisão da literatura permitiu verificar o trabalho desenvolvido relativamente à evolução do conceito de responsabilidade social empresarial, dos modelos de responsabilidade social empresarial, bem com o trabalho desenvolvido ao nível das Barreiras e Fatores motivacionais que interagem como a empresa quando a mesma internacionalizar - se implementa em simultâneo um processo de Responsabilidade Social Empresarial. O trabalho de revisão da literatura levou à definição do modelo de investigação. De forma a testar o modelo de investigação definido foi elaborado um questionário à Empresa Autoneum Portugal, Lda. Os resultados obtidos levaram a concluir que a adoção de uma estratégia de Responsabilidade Social Empresarial, por parte da empresa não é entendida pela Gestão como um fator estrategicamente relevante, que pode permitir à empresa adquirir vantagens competitivas.<br>Globalization is a process of interaction and integration among the people, companies and governments of different nations. The globalization induced cultural and social changes, influenced economic competitiveness of nations and companies management compelling them to have greater concerns about social and environmental issues. This process forced companies to have a bigger concern on internalization and on Corporate Social Responsibility (CRS). This last issue might be seen as a factor which may potentiate the companies „competitiveness. The literature review has shown the evolution of corporate social responsibility models, and acknowledged barriers and drivers which interacted inside companies when the CRS process is implemented. The literature review led to the definition of the research model. In order to test the identified model, we designed a survey applied in the Company Autoneum Portugal, Lda in order to test sensibility of the managers for the Corporate Social Responsibility practice. The results led us to the conclusion that the implementation of a CSR on the company strategy is not perceived by management as a strategically important factor, which may allow the company to gain competitive advantages.
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Abu-Baker, Nafez Ibrahim Ahmed. "Use of an accountability framework as an alternative approach for corporate social responsibility reporting and disclosure practices in Jordan." Thesis, University of Dundee, 1995. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.309386.
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Alves, Daniela André. "As práticas do pilar social de sustentabilidade reportadas pelas maiores empresas portuguesas: análise do conteúdo dos relatos de sustentabilidade do ano 2011." Master's thesis, [s.n.], 2013. http://hdl.handle.net/10284/4191.
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Dissertação apresentada à Universidade Fernando Pessoa como parte dos requisitos para a obtenção do grau de Mestre em Gestão da Qualidade<br>A investigação presente neste trabalho centra-se nas práticas de Responsabilidade Social Empresarial (RSE) reportadas pelas maiores empresas portuguesas. Especificamente, estuda-se quais as práticas de carácter social que as empresas reportam.
Para a análise pretendida têm-se em consideração as maiores empresas portuguesas, tipificadas nas empresas constituintes do PSI-20 (Portuguese Stock Index) o principal índice bolsista português, por estas empresas serem, a nível financeiro, as que terão capacidade de exercer as melhores práticas e num maior número.
Os objetivos propostos são os de perceber se as empresas divulgam as práticas de RSE em relatórios públicos estruturados, como os Relatório e Contas e Relatórios de Sustentabilidade. Os indicadores propostos pela GRI (Global Reporting Initiative), particularmente os Indicadores de Desempenho Social, que se dividem em quatro Conjuntos de Indicadores: Práticas Laborais e Trabalho Condigno, Direitos Humanos, Sociedade e Responsabilidade pelo Produto, são utilizados como base para agrupar as práticas mencionadas pelas empresas.
Os resultados mostram que a maioria das empresas divulga a RSE, particularmente em temas que podem ser agrupados em Indicadores de Desempenho Social segundo a GRI. Os indicadores que mais respostas apresentam são os ligados às Práticas Laborais e Trabalho Condigno, onde as empresas desenvolvem práticas de proporcionar benefícios aos seus colaboradores e de trabalho estável, mas onde mais pode ser feito relativamente à Diversidade, nomeadamente, na melhor distribuição de postos de trabalho entre homens e mulheres. Nos Indicadores de Direitos Humanos as empresas divulgam mais o comprometimento para com o respeito pelos mesmos, do que as práticas efetivas que levem a esse cumprimento. Quer nos Indicadores de Sociedade quer nos Indicadores de Responsabilidade pelo Produto, a divulgação carece de uma melhor perceção em termos de avaliação dos impactos e das necessidades de consumidores e sociedade, e de uma maior transparência na divulgação de práticas indevidas, quando elas acontecem.<br>The present investigation focuses on the practices of Corporate Social Responsibility (CSR) reported by the largest Portuguese companies. Specifically, it studies which practices regarding social issues are reported..
For this analysis the major Portuguese companies have been considered, typified in the companies presents in the PSI-20 (Portuguese Stock Index), the main Portuguese stock index, for the reason that these companies are, financially, those who have the capacity to exercise the best and the largest number of practices.
The proposed objectives are to understand if companies communicate CSR practices in public structured reports, as the Annual Report and Sustainability Reports. The indicators proposed by the GRI (Global Reporting Initiative), particularly the social indicators, which are divided into four sets of Indicators: Labor Practices and Decent Work, Human Rights, Society and Product Responsibility, are used as the basis for grouping the practices mentioned by companies.
The results show that most companies disclose CSR, particularly on issues that can be grouped in Social Indicators according to GRI. The indicators show that most responses are linked to Labor Practices and Decent Work, where companies develop practices to provide benefits to their employees and stable work, but where more can be done for the Diversity, particularly in better distribution of working places between men and women. In the indicators of Human Rights the companies reveal essentially the commitment with the referred indicators, rather than the effective practices that lead to compliance of these rights. In the disclosure of the Society Indicators and Product Responsibility Indicators, a better perception is necessary in terms of assessing the impacts and needs of consumers and society, as well as greater transparency in the disclosure of malpractice when they happen.
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Janthimapornkij, Rattanawilai, and Silvisa Petchareon. "Benefits of Implementing CSR Practices : A case study of Siam Cement Group." Thesis, Karlstads universitet, Fakulteten för ekonomi, kommunikation och IT, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-6806.
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Rockson, Kweku. "Corporate social responsibility policies and labour practices in Ghana : a case study of AngloGold Ashanti and the International Framework Agreement." Thesis, University of Leicester, 2016. http://hdl.handle.net/2381/37785.
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This case study was on one of the major areas in industrial relations (IR), union-employer relations. Specifically it dealt with the global mining giant, AngloGold Ashanti, the only mining signatory to an International Framework Agreement (IFA) in Africa. The study also examined the management practices transfer, the two IFA/GFA agreements (2002 and 2009) and the company’s corporate code of conduct (CCC) and its CSR practices. The methodology for this study was qualitative through the interpretive method, entailing desk research, internet searches and interviews of 46 persons among select mining stakeholder groups. There were national and local unions, AngloGold staff, government agencies, academics/researchers, other professionals and NGOs. The results showed that there was little or no awareness/knowledge of IFAs, AngloGold as an IFA signatory, her CCC, management practices transfer, unions and global union federations (GUF). The respondents were however aware of the company’s corporate philanthropy projects. The findings also revealed that the power of the unions has not been able to match up to the powers of AngloGold in all respects. Whatever “meaning” there was, had been socially constructed by AngloGold in their activities and CSR, their recourse to a management initiated CCC, rather than their two global agreements. The Ghana unions were more of the “pluralist” tradition, within a “neo-institutionalist” type of worker representation as opposed to their South African counterparts who were “radical” and “militant” within the “social movement” stock. The Ghana unions were spineless despite the successes achieved in other jurisdictions and continents, in “union coalition”, “transnational solidarity”, “social movement unionism”, and “community unions”. The unions should also strive to reconstruct the AngloGold determined “meanings”. These unions with the assistance of sister unions and GUFs need to counter the management practices in union-employer relations like outsourcing, discrimination in remuneration and the poor corporate governance practices of AngloGold.
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Magrus, Abdelhamid Ali Ali. "Corporate governance practices in developing countries : the case of Libya." Thesis, University of Gloucestershire, 2012. http://eprints.glos.ac.uk/3286/.
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Corporate governance is currently on the agenda of many countries, and is receiving considerable attention in the business world as well as in the area of academic research, which is an indication of its importance for business development and for society as a whole. A large body of the currently available knowledge addresses this phenomenon from the perspective of the developed economies. Although the knowledge base about corporate governance in developing countries appears to be limited, it is growing. The main aim of this study is to investigate current corporate governance practices, perceptions and obstacles within Libya following the introduction of the Libyan Corporate Governance Code (LCGC). To achieve this aim, the study investigates: first, the nature and extent of applying current corporate governance; secondly, the perceptions of listed companies' staff (senior managers and employees in financial positions) and Libyan financial experts (academics and auditors) regarding the introduction of the LCGC; thirdly, the current obstacles facing the application of LCGC; and, finally, the views of the Libyan regulators and officials in relation to the obstacles identified and how they may be reduced. In order to accomplish the research objectives, a mixed research methodology was adopted: This involved using two types of research methods for collecting data: semistructured interviews and a questionnaire survey divided into three sequential stages: firstly, interviews were conducted with board members of the companies surveyed; secondly, a questionnaire was distributed to selected staff of the companies surveyed and Libyan financial experts; thirdly, further interviews were conducted with Libyan regulators and officials. The findings of the study revealed that corporate governance in Libya is in its early stages of development and is characterised by a weak legal environment, lack of knowledge about corporate governance, poor leadership, lack of training among directors and weak investment awareness among investors. Therefore, the influence of social, cultural and economic factors is evident. The results also suggest that urgent action is needed in order to facilitate the implementation of a good corporate governance system in Libya.
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Tavares, Beatriz Correia Dias. "Práticas de sustentabilidade no setor hoteleiro : estudo de caso do Neya Lisboa Hotel." Master's thesis, Instituto Superior de Economia e Gestão, 2016. http://hdl.handle.net/10400.5/13246.
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Mestrado em Gestão e Estratégia Industrial<br>Face à crescente importância do setor do turismo na economia portuguesa, a preocupação por parte das unidades hoteleiras têm-se refletido através da implementação de práticas de sustentabilidade, que têm como foco não só o fator diferenciador, mas também a redução de custos operacionais e o bem estar da comunidade envolvente. Pretende-se com o presente estudo perceber quais as práticas de sustentabilidade aplicadas pelo NEYA Lisboa Hotel, conhecer qual a percepção do gestor acerca do seu impacto e saber qual a visibilidade que estas práticas têm junto dos clientes. Este estudo utilizou como metodologia de investigação um estudo de caso. A análise dos resultados, conclui-se que foram implementadas medidas de sustentabilidade ambiental ao nível da eficiência energética, redução de consumo de água e de resíduos, e ainda na área de controlo de qualidade do ar ambiente e das emissões de CO2. As medidas de dimensão social, traduzem-se no desenvolvimento de projetos em parceria com várias instituições hospitalares e de solidariedade social. Os resultados encontrados demonstram o sucesso da implementação de práticas de sustentabilidade ambiental e responsabilidade social através da redução de custos operacionais e no aumento de competitividade.No entanto, através deste estudo não é possível aferir que a captação de novos clientes no mercado decorre das medidas implementadas, nem generalizar para o sector hoteleiro. O facto da dimensão ambiental estar presente na mente dos fundadores do NEYA Lisboa Hotel fazendo parte da estratégia desde a sua concepção, foi identificado como um contributo determinante para o sucesso na implementação.<br>Due to the growing importance of the tourism sector in the Portuguese economy, the concern on the part of the hotel units has been reflected through the implementation of sustainability practices, which focus not only on the differentiating factor, but also the reduction of operational costs and the welfare of the surrounding community. The aim of this study is to understand the sustainability practices applied by NEYA Lisboa Hotel, to know the manager's perception of their impact and to know the visibility of these practices among clients. This study used as a research methodology a case study. From the analysis of the results, it was concluded that environmental sustainability measures were implemented in terms of energy efficiency, reduction of water and waste consumption, and in the area of ambient air quality control and CO2 emissions. The results show the success of the implementation of environmental sustainability and social responsibility practices through the reduction of operational costs and the increase of competitiveness, translated by the increase in the occupancy rate. However, through this study it is not possible to gauge that the capture of new customers in the market results from the measures implemented, nor generalize for the hotel sector. The fact that the environmental dimension was present in the minds of the founders of NEYA Lisboa Hotel as part of the strategy since its inception was identified as a key contribution to success in implementation.<br>info:eu-repo/semantics/publishedVersion
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Lauwo, Sarah. "Analysis of corporate social responsibility (CSR) and accountability practices in a developing country context : a study of mining industry in Tanzania." Thesis, University of Essex, 2011. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.537936.
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This study focuses on corporate social responsibility (CSR) practices in Tanzania, a developing country in East Africa. CSR has become one of the greatest challenges in the contemporary globalisation era. As corporate influences on the daily lives of people have increased in the global economy, sometimes more than those of elected governments, non-governmental organisations (NGOs) and pressure groups have become sceptical of corporate power and increasingly concerned about the socio-economic and environmental consequences of corporate activities. Many corporations have sought to reassure public opinion by publishing corporate responsibility statements and codes of conduct. However, these have often been subordinate to pursuit of profit. Although an increasing volume of literature has sought to provide an understanding of CSR from a variety of competing theoretical perspectives, the literature has focused mainly on developed countries with relatively little scholarly attention being paid to CSR practices in developing countries, including Tanzania which forms the subject matter of this thesis. Previous CSR studies have tended to focus on individuals and have used theories such as agency, stakeholder and legitimacy. However, while such theories provide a useful framework for explaining and understanding the business-society relationship, they attach little explicit weight to the broader socio-political, economic and historical contexts which shape CSR practices. Thus, this study examines the nature and extent of CSR practices in Tanzania within a socio-political and economic context. It does so by adopting structuration theory in order to consider the duality and dialectical interrelationship between social actors and institutional structures which create, shape, influence and undermine the (re)production of CSR practices in a developing country. It considers the impact of globalisation, corporate power and the role of the developmental state on the conduct of responsible business practices in Tanzania. The study shows that in the context of globalisation that Tanzania's dependence on the international financial institutions and on investment by foreign multinational corporations has shaped and influenced Tanzania's socio-economic environment and institutional structures. Thus, the institutional structures in Tanzania have been shaped by global pressures, in particular by the desire to attract capital in order to deal with Tanzania's endemic poverty. As a result, the Tanzanian government's capacity to promote public accountability, good governance, transparency and corporate responsibility has been seriously constrained. The evidence shows that MNCs in Tanzania have produced statements containing pledges to act in a socially responsible manner, but that their actions have left much to be desired for employees, local communities, the government, and society as a whole. The study draws attention to the gap between corporate statements about CSR and about what happens in practice, which casts doubt on corporate claims to be keen to promote CSR and questions the reasons for such claims. The gap between corporate talk and corporate action suggests that corporate promises to act in a socially responsible manner may be 'hollow', or a mere fiction designed to legitimise business operations in Tanzania. As a consequence, contrary to the claims of the companies to be acting in a socially responsible way and to be committed to improving the economic and social infrastructures and quality of life of local citizens, the widespread poverty in Tanzania remains significant. There is therefore a pressing need for reform in order to mitigate the pervasiveness of the social, economic and environmental problems in Tanzania. This study argues that an attempt to change CSR and its potential in promoting socio-economic development in Tanzania and developing countries in general should be accompanied by changes in the governance system at both the local and global levels.
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IDREES, GHAZANFAR ALI, and IRFAN ULLAH. "CSR practices of a company toward stakeholders : The case of Pakistan Tobacco Company." Thesis, Karlstads universitet, Fakulteten för ekonomi, kommunikation och IT, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-7892.
Full textAbstract:
The performance of the companies in corporate sector is reliant greatly on the practices of Corporate Social Responsibility (CSR); therefore in today’s business environment companies are paying more attention to the sense of CSR. These companies also consider the aspects of socio-culture environment into business practices and compliance with other regulatory and ethical issues. However, it has been found that CSR is being practiced in Pakistani firms in tobacco industry because the concept is new for the emerging economies like Pakistan. The paper consists of brief study about the CSR practices on stakeholder dimension of Pakistan Tobacco Company (PTC). The basic aim of this paper is to examine that how companies engage their stakeholders in CSR activities and what is the role of stakeholders in CSR policies. This research was conducted by using a qualitative method and the case study of PTC. Data has been collected from relevant scientific articles, research books, and online resources regarding CSR and stakeholders theoretical framework while empirical data was gathered through interviews and company annual reports. However, PTC products are injurious for customers’ health but their efforts for the environment and community make a good image of the company in the minds of customer and stakeholders.
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Sundberg, Johanna, and Anna Stevenson. "The legitimacy of social accounting : A case study of SME managers’ attitudes and actions." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-228293.
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Different stakeholders are now showing a higher interest in organisations’ social responsibility than ever before, creating an increased pressure on organisations' sustainability performance. Various researchers (e.g. Emerson, 2003; Lingane & Olsen, 2004) stress that in order to meet this pressure and to achieve a true sustainable development, organisations need to fully incorporate social values through social accounting. Although numerous organisations report on their social impacts (Hahn & Kühnen, 2013), it is often said that small to medium sized enterprises (SMEs) are lagging behind in terms of sustainability performance (Cassells & Lewis, 2011). A few studies have addressed this by investigating difficulties for social enterprises to conduct social accounting but a research gap is evident regarding practical implications for SMEs in the for-profit sector. Through an embedded case study design of a sustainability network of for-profit SMEs on Gotland, we sought to explain SME managers perception of difficulties and benefits associated with social accounting, and how such attitudes relate to their sustainability practices. Through a triangulation design, surveys and qualitative interviews were applied to determine the relationship between attitudes and actions. A theoretical framework by Thomas and Lamm (2012), based on Ajzen’s (2005) theory of planned behaviour and Suchman’s (1995) typology of legitimacies was used for analysis. The SME managers were found to have a neutral attitude towards social accounting and they all engaged in practical actions rather than social impact measurement or social reporting. Thus, the results reflect consistency between attitudes towards social accounting and actions, i.e. the intention to perform social accounting. The SME managers perceived the difficulties of social accounting to outweigh the benefits of it, and were insecure about their abilities to perform social accounting. The findings of this study could confirm previously found implications of social accounting and further found that the SME managers expected additional difficulties for companies in the service sector and for those without employees.
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Newson, Marc John. "An exploration of the association between global expectations regarding corporate behaviour and corporate social disclosure practices of multinational organisations from culturally diverse countries." n.p, 2001. http://ethos.bl.uk/.
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Ross, Heather Fiona. "Communicating ethical business practices and its effects on the knowledge, perception and behaviour of stakeholders." Thesis, University of Edinburgh, 2018. http://hdl.handle.net/1842/31058.
Full textAbstract:
Concern about the economic, social and environmental impacts caused by the production and consumption of products and services has resulted in an escalation in the monitoring of companies by stakeholders. Scrutiny has been enhanced by an expanding array of behaviour-modulating instruments, which span a voluntary to mandatory continuum, in the form of ethical identifiers that range from collaborative partnerships, through codes and standards, to regulations, directives and laws. Such identifiers are now becoming more-widely used by businesses in the formulation and communication of their Corporate Social Responsibility and sustainability (CSRS) related strategies. In a business environment undergoing closer examination, individual companies must determine the extent to which they will endorse CSRS, as well as deciding on their level of public disclosure of related practices. However, despite an increasing number of tools that are available for communicating ethical disclosure, there is currently no agreed standard format for presenting the relevant data. This can create difficulties for stakeholders who may wish to compare and contrast the ethical business practices of different companies and can reduce the pressure for meaningful change to be brought about. In the course of the research reported in this thesis, philosophical, ethical and legitimacy theories were drawn upon to understand the approaches that underpin CSRS disclosure, whilst the engagement of key stakeholders was evaluated by applying the principles involved in stakeholder mapping and ethical business strategy communication. For practical reasons, the study focusses on a single global business sector with identifiable CSRS interests, the apparel sector, which has well-publicised issues regarding both its social and environmental impacts, while also possessing constituent parts that are applicable to a variety of other consumer goods markets (for example, extended supply chains). Using a pragmatic methodology, the primary research consisted of two phases carried out in sequence; quantitative research first, then qualitative investigation. The first phase utilised findings from previously published quantitative research to pinpoint five fashion sector brands. The brands’ web-based CSRS-related disclosure was examined by means of a longitudinal four-stage content analysis, which involved an assessment of the click paths created by brands to enable interested parties to access information about their ethical business practices. The ethical identifiers disclosed were then classified and enumerated to quantify the range and complexity of the CSRS-related information provided by each brand. The information gained from the findings was also used to inform the development of a framework for identifying, grading and communicating CSRS disclosure to enable comparative analysis of the approaches adopted by different companies and their suitability to different types of stakeholders. The second phase of the research utilised a qualitative methodology to probe the results from the quantitative phase and to develop an improved communication tool. In-depth interviews were undertaken with fifteen key informants on CSRS, encompassing policy makers, advisors and representatives from commerce; as well as five consumer focus groups divided by age (20s, 30s, 40s, 50s, and 60 years and over). As a result of the research findings, ten stakeholder types were identified as key audiences for CSRS-related information, while stakeholder engagement with the data was classified into three levels ranging from ‘active’, through ‘aware but ambivalent’, to ‘inactive’. Stakeholders who were categorised as ‘active’, responded to triggers created by CSRS-related knowledge and readily participated in behaviours that were sympathetic to promoting social responsibility. The ‘active’ stakeholders were likely to be professionals working in the area of CSRS and consumers personally committed to ethical goals. The participants who demonstrated ‘awareness but ambivalence’ to CSRS information possessed knowledge of CSRS issues, but were not emotionally committed to its goals. They used behavioural filters to explain the rationale supporting a position of commitment that was flexible and dependent on circumstances; hence their tendency to consider the information was affected by a range of additional factors. By contrast, ‘inactive’ stakeholders created blockers or barriers to justify why the responsibility for CSRS lay not with themselves, but with second and third parties in the supply chain. They displayed limited or no commitment to CSRS goals and were not swayed in their behaviour by associated knowledge. The multi-layering of stakeholder perspectives emphasises the need for a reporting framework designed to satisfy the requirements of a growing and diverse body of interested parties. To address this need, ethical identifiers used in CSRS disclosure were divided into deontological and teleological indicators to provide greater classification exclusivity than previous models. From this division, the current research proposes a new communications framework suited to a variety of levels of stakeholder commitment and CSRS complexities by using a three concentric circles (TCC) format, with core, intermediate and outer circles identifying respectively what a company is required to do (mandatory and co-regulatory actions), agrees or chooses to do (self-regulatory and voluntary activities), and is going to do (through ethical collaborative partnerships). If applied digitally, the proposed framework could provide further detail relating to the ethical identifiers contained in each circle and expand the level of information available. When current CSRS disclosure by five sample brands was analysed using the TCC format, voluntary aspects (intermediate and outer circles) were found to dominate in number over mandatory obligations (core circle). However, the deontological actions or activities within which the companies engaged (core and intermediate circles) were seen to have greater longevity than their teleological collaborations and partnerships (outer circle). Bringing together the proposed framework for communicating CSRS information and the stakeholder engagement categories, the potential for full-disclosure access to ethical indicators, and their details, was designed for the ‘active’ group, who were the most likely category to create change-making pressure on companies. The availability of basic and concise ethical data was favoured by the ‘aware but ambivalent’ group, whislt an identifiable logo, indicating that a company was disclosing its practices was considered more than adequate for the requirements of the ‘inactive’ group who were unlikely to seek further information. The stance adopted by this latter group highlighted that business accountability is not demanded by all potential stakeholders and illustrated why mandatory intervention can be needed to enforce behavioural expectations on companies. At a time when the primary and secondary rules of society are increasing the expectation of CSRS-related disclosure from companies, as well as imposing a minimum level of annual reporting on them, the current research provides theoretical, practical and public policy-based contributions to progress the discipline of ethical communications.
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Franco, Hilária de Fátima. "A Divulgação da Responsabilidade Social e Empresarial nos bancos Angolanos e Portugueses." Master's thesis, Instituto Politécnico de Setúbal. Escola Superior de Ciências Empresariais, 2015. http://hdl.handle.net/10400.26/8198.
Full textAbstract:
Dissertação apresentada para cumprimento dos requisitos necessários à obtenção do grau
de
Mestre em Contabilidade e Finanças<br>As empresas e a sociedade encontram-se inseridas no mesmo ambiente, estabelecendo desta forma, uma ligação entre elas que se fundamenta num contrato social que se altera de acordo com as mudanças sociais e expetativas da sociedade.
Anteriormente as empresas centravam todas as suas prioridades na maximização dos lucros dos seus acionistas, mas a partir de 1960 essa ideia começou a associar-se a responsabilidade social e empresarial (RSE), que pode ser compreendida como uma estratégia para manter ou aumentar sua rentabilidade e potencializar o seu desenvolvimeto.
O conceito de RSE é constantemente revisto tendo diversos significados e é aplicado em várias e diferentes situações. Podemos afirmar que para muitos o conceito de RSE está inserido nos seguintes contextos: relações de parceria entre clientes e fornecedores, excelência na fabricação de produtos e serviços, satisfação dos clientes, apoios para o desenvolvimento da comunidade, financiamento ou contribuições em pesquisa tecnológica, conservação do meio ambiente, integração dos funcionários nos resultados e nas decisões das empresas, respeito aos direitos dos cidadãos, combate contra discriminação dos gêneros, raças, idades e investimentos em segurança do trabalho e desenvolvimento profissional.
Os bancos como empresas inseridas numa sociedade têm acompanhado a evolução desse conceito e contribuido para o desenvolvimento e bem-estar da sociedade em que se encontram.
Estes preocupam-se cada vez mais em adotar práticas de RSE quer no seu ambiente interno, quer no externo. Para a divulgação de tais práticas uusam diferentes meios de comunicação como: Relatórios e Contas, Relatórios de Sustentabilidade e Websites.
O interesse no desenvolvimento desta pesquisa é saber quais as práticas adotadas pelos bancos angolanos e portugueses, e se a sua dimensão influencia no grau de divulgação de informação relacionada a RSE.<br>Companies and society are inserted in the same environment, thus establishing a link between them which is based on a social contract that changes according to social changes and expectations of society.
Previously companies focused all its priorities in maximizing profits for its shareholders, but from 1960 the idea began to be associated with social responsibility and corporate (CSR), which can be understood as a strategy to maintain or increase their profitability and enhance their development.
The concept of CSR is constantly revised with many meanings and is applied in several different situations. We can say that for many the concept of CSR is inserted in the following contexts: partnership relations between customers and suppliers, manufacturing excellence of products and services, customer satisfaction, support for community development, financing or contributions in technological research, conservation the environment, integration of employees in the results and in business decisions, respect for the rights of citizens, fight against discrimination of genders, races, ages and investments in work safety and professional development.
Banks and companies entered a society have followed the evolution of this concept and contributed to the development and well-being of the society in which they are.
These are concerned increasingly adopting CSR practices both in their internal environment on either the external. For the dissemination of such practices use different media such as Annual Reports, Sustainability Reports and Websites.
Interest in the development of this research is to know what the pratises adopted by Angolan and Portuguese banks, and its size influences the degree of dissemination of information related to CSR.
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Gonçalves, João Pedro Martins dos Santos. "Práticas de Responsabilidade Social Corporativa nos municípios do distrito de Setúbal: exemplo de quatro municípios." Master's thesis, Instituto Politécnico de Setúbal. Escola Superior de Ciências Empresariais, 2015. http://hdl.handle.net/10400.26/10542.
Full textAbstract:
Dissertação apresentada para cumprimento dos requisitos necessários à obtenção do grau
de
Mestre em Ciências Empresariais – Ramo Gestão de PME<br>O debate sobre a “Responsabilidade Social Corporativa” estendeu-se nos últimos anos para outros setores de atividade, para além do setor privado, alargando-se para o setor público.
Com essa evolução, surgiram novas questões face à “Responsabilidade Social Corporativa”, sendo que essas questões debatam-se em primeiro lugar se existem diferenças no conceito de “Responsabilidade Social Corporativa” dentro do setor privado e público e em segundo lugar, quais as práticas que poderão ser consideradas no setor público.
Deste modo, a presente dissertação pretende analisar quais as práticas de “Responsabilidade Social Corporativa” aplicadas em municípios do distrito de Setúbal, com o objetivo de perceber se existem diferenças na Responsabilidade Social entre o setor público e privado. A metodologia utilizada nesta investigação foi o estudo de caso, através da realização de inquéritos e entrevistas semiestruturadas em quatro municípios do distrito de Setúbal. Esta opção deve-se à necessidade de estudar a temática de forma aprofundada e como um todo.<br>Abstract: In recent years the debate around "Corporate Social Responsibility" has spread from the private sector the public sector. While it was mainly a concept applied in the private sector, it has shifted to the public sector as well.
With that, new questions have arisen. First of all, one has to wonder if there are differences in "Corporate Social Responsibility" within the private and public sectors. Secondly, which practices may be considered in the public sector.
Therefore, this thesis’ aim is to analyze the practices applied in Setúbal district's municipalities. Furthermore, we expect to understand whether there are differences in "Corporate social responsibility" between the public and private sector. The methodology used in this research was the case study. This methodology was applied through the realization of questionnaires and semi structured interviews in four municipalities from Setúbal's district. This option is due to the need to study the issue in depth and as a whole.
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Kulakova, Iuliana. "The impact of Environmental, Social and Corporate Governance (ESG) practices on the financial performance of companies in emerging and frontier markets." Thesis, KTH, Skolan för industriell teknik och management (ITM), 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-264201.
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In this thesis, we explore the proprietary Environmental, Social and Corporate Governance (ESG) scores and analyze their impacts on firm valuation using the sample of 166 companies operating in 35 emerging and frontier markets. Three methods of ESG scores, Principal Component Analysis and regression analysis are used. The results indicate an economically significant relationship between the overall ESG measure and firm value mainly driven by the “Environmental” and “Capital allocation” sub-scores. An exploratory principal component analysis and an extensive list of firm characteristics is also employed in our regression analysis to address problems identified in previous studies - construct validity and endogeneity. The PCA revealed dominance of Environmental and Social components in the variance of the total ESG score. Finally, the strengths and weaknesses of proprietary ESG score and PCAderived index are recognized based on sector- and region level comparison and the opportunities to improve the ESG scorecard framework are identified.<br>In den uppsatsen, forskning går på Environmental, Social and Corporate Governance (ESG) poäng och analyserar deras påverkan på företagsvärdering genom att använda ett urval av 166 företag som verkar i 35 frontier och tillväxtmarknader. Tre metoder av ESG mätning, Principal Component Analysis och regressionsanalyser tillämpades. Resultat tyder på ett ekonomiskt signifikant förhållande mellan totala ESG mätning och företagsvärdering vilket drivs av miljö och kapitalallokering delpoäng. Principalkomponentanalys och en utförlig lista av företagsegenskaper tillämpades också i våra regressionsanalyser för att adressera problem identifierade i tidigare studier - begreppsvaliditet och endogenitetsproblem. PCA tydde på dominans av miljöoch sociala aspekter i varians av den totala ESG poängen. Avslutningsvis, styrkor och svagheter av ESG-poäng och PCA-härlett index baserat på bransch- samt regionaljämförelser och möjligheterna för förbättring av ESG-mätning ramverk identifierades.
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Egan, Paul. "An investigation into corporate social investment practices and policies within the South African insurance sector." Thesis, Stellenbosch : Stellenbosch University, 2005. http://hdl.handle.net/10019.1/50267.
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Thesis (MBA)--Stellenbosch University, 2005.<br>ENGLISH ABSTRACT: This is an exploratory study that examines how companies within the South Africa
insurance sector approach the area of Corporate Social Investment (CSI). South
Africa is burdened with a number of pressing social problems- such as
unemployment. HIV/AIDS and crime - and in many respects the insurance industry is
on the front-line; as these problems have a direct impact on their core business.
The primary research, upon which the findings are based, consist of ten qualitative
interviews with individuals who were either responsible for CSI within their
organisation or were involved in the decision-making process. Its main aim is to
understand the motivations and drivers that underpin corporate giving programmes.
In particular, the study focuses on how social investment is managed within the
context of a society that is undergoing social transformation. It also touches on the
question of self-interest and how this impacts on giving programmes.
Notably. the study observed a major shift in how companies set-about their social
investments post-1994. These include a more business-like approach in which
corporations were managing CSI, a move away from utilizing CSI as a marketing
tool, and integrating CSI with other aspects of corporate social responsibility. The
research also identified a change in the rationale and philosophies underpinning
involvement in CSI. Coupled with this is added external pressure from government
and investors, as well as self-imposed drivers arising out of the Financial Sector
Charter.<br>AFRIKAANSE OPSOMMING: Hierdie is 'n ondersoekende studie wat fokus op die benadering van die Suid
Afrikaanse versekerings sektor tot die area van Korporatiewe Sosiale Beleggings
(KSB). Suid Afrika word geteister deur 'n aantal drukkende sosiale probleme - soos
werkloosheid, MIV/VIGS en misdaad - en in baie gevalle is die versekeringsektor in
die voorste linie deurdat hierdie kwessies direk impak maak op hul kern besigheid.
Die primere navorsing in hierdie verslag is gegrond op tien kwalitatiewe onderhoude
met individue wat verantwoordelikheid dra vir KSB binne hul organisasies, of ten
minste betrokke is by besluitneming daarrondom. Die hoof doelstelling is om die
motivering en drywers te verstaan wat KSB onderspan. In besonder kyk die studie na
die bestuur van KSB binne die konteks van 'n samelewing wat sosiale transformasie
ondergaan. Die studie raak ook die vraag aan van self-belang en hoe dit impak maak
op skenkingsprogramme.
Dit is nodig om te let op die punt dat daar 'n groot skuif was in die manier wat
maatskappye KSB benader post 1994. Dit sluit 'n sterker besigheidsbenadering in, 'n
beweging weg van KSB as 'n bemarkings-instrument, asook die integrasie van KSB
met ander aspekte van korporatiewe sosiale verantwoordelikheid. Die studie het ook
veranderinge identifiseer in die redes en filosofiee wat dien as grondslag vir KSB.
Ook verwant aan dit is die addisionele druk van regering en beleggers, asook die
self-opgelegde drywers wat voortspruit uit die Finansiele Sektor Handves.
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Laskar, Tasnim. "What Lies Behind the Formation of Corporate Social Responsibility Activities in the Automotive Industry : A Study on the Disclosure Practices at Volvo Cars." Thesis, Uppsala universitet, Industriell teknik, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-413920.
Full textAbstract:
During the last few decades, the awareness of environmental and social responsibility has expanded within the society. This consciousness has resulted in an increase of requirements and demands set upon companies to conduct a business that is sustainable. The automotive industry is one of many sectors that has increased its commitment to corporate social responsibility (CSR). The purpose of this thesis is to explore how CSR activities have been formed within the automotive industry and who are affected by these activities. This is done through conducting a longitudinal case study on Volvo Cars, by using a qualitative content analysis on the company’s sustainability reports from 2015 to 2019. Three dimensions were examined using a modified framework of Carroll’s CSR pyramid: environmental, ethical and philanthropic responsibility. The findings resulted in eight different themes, which were analysed with the stakeholder theory and Porter’s value chain. This study concludes that Volvo Cars’ CSR activities have been integrated into their business strategies and that environmental responsibility is the most reported theme in their sustainability reports. Furthermore, this study shows that the stakeholder that is affected significantly by the performed CSR activities of Volvo Cars is the society.