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Sardianou, Eleni, Athanasia Stauropoulou e Ioannis Kostakis. "Analyzing Consumers’ Awareness towards CSR, Focusing on Environmental Management". Environmental Management and Sustainable Development 6, n.º 2 (6 de maio de 2017): 51. http://dx.doi.org/10.5296/emsd.v6i2.10983.
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The deployment of environmental friendly business practices is strongly related to the principles of the sustainable development. The customers are an important stakeholder group that appears to be sensitive to the corporate social responsibility (CSR) actions of a company. The environmental dimension is increasingly being included as a pillar of a company’s CSR plan. The aim of this study is to examine the determinants that affect consumers’ awareness of the environmental dimension of a company’s CSR plan, called hereafter corporate environmental responsible (CER) activities. Results suggest that consumers’ awareness towards CER practices is differentiated regarding their demographic profile. Highly educated and middle aged consumers are more sensitive to corporate environmental responsible practices. The income of a consumer is not a statistically significant factor though regarding their awareness of environmentally responsible firms.
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Khurshid, Muhammad Adnan, Muslim Amin e Wan Khairuzzaman Wan Ismail. "Total quality and socially responsible management (TQSR-M)". Benchmarking: An International Journal 25, n.º 8 (29 de novembro de 2018): 2566–88. http://dx.doi.org/10.1108/bij-04-2017-0084.
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PurposeThe purpose of this paper is to develop an integrated conceptual framework of total quality management and corporate social responsibility.Design/methodology/approachThis study is based on stakeholder theory, which stresses the satisfaction of all stakeholders. Therefore, companies generate profit for their shareholders by producing high quality products and services to emphasize human dignity and to satisfy their employees without harming people and the natural environment.FindingsThe results of the study suggest an integrated conceptual framework by identifying the critical factors that are parallel between quality management and social responsibility to satisfy key stakeholders’ demands.Research limitations/implicationsThis study is conceptual in nature, and empirical research is needed to identify the critical factors that promote the application of TQM and CSR practices, which are limited.Practical implicationsThe proposed conceptual framework may facilitate the management of an organization to evaluate its quality and social programs and will highlight problem areas that can be improved. This study contributes to the literature on TQM and CSR and captures the important factors for effective TQM and CSR practices. The conceptual framework will help researchers and firms to recognize TQM and CSR initiatives and establish a strengthened relationship between corporate strategy and social conditions.Originality/valuePrevious studies have been conducted separately in the areas of TQM and CSR, and there are still not sufficient number of studies to simultaneously integrate quality management and social responsibility. Thus, there is a critical research gap, which raises the question of how the integration of TQM and CSR practices can be developed. There is a need to recognize the mechanism through which the specific element of CSR would be included as an implicit and/or explicit aspect or whether it should be addressed along with TQM. Therefore, this study proposes an integrated conceptual framework that can be applied to the broader issues of responsibility rather than just quality.
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Моhylevska, Olga, Olena Dragan, Serhii Pavlovskyi e Natalia Melnyk. "SOCIALLY RESPONSIBLE PERSONNEL MANAGEMENT OF FOOD INDUSTRY COMPANIES". International Interdisciplinary Scientific Journal "Expert" 1, n.º 1 (2023): 27–47. http://dx.doi.org/10.62034/2815-5300/2023-v1-i1-003.
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Issues related to the formation of socially responsible personnel management are studied using the example of companies in the food industry. A generalized formation of a business philosophy model based on the main components of corporate social responsibility (CSR) is proposed. Building a personnel management system based on CSR principles, taking into account HR-nhtylsd. Methodical approach to evaluating the level of effectiveness of personnel management in terms of CSR components using reporting indicators of food industry companies. Keywords: corporate social responsibility, personnel management, model, system, strategy, level of efficiency, HR trends, evaluation.
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Sukhonos, Victor, Inna Makarenko, Yulia Serpeninova, Oksana Drebot e Yoshihiko Okabe. "Patterns of corporate social responsibility of Ukrainian companies: clustering and improvement strategies for responsible activities". Problems and Perspectives in Management 17, n.º 2 (11 de junho de 2019): 365–75. http://dx.doi.org/10.21511/ppm.17(2).2019.28.
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The variability of companies stakeholders’ engagement forms, communication channels, approaches to disclosure of companies’ corporate social responsibility (CSR) and strategies for CSR achievement cause the formation of benchmarks – patterns of responsible behavior of these companies. Determination of companies’ CSR patterns plays is a ground of (plays a role or is a ground of) improving their strategies for responsible activities. These patterns were highlighted on the basis of comprehensive three-component indicator that illustrates the combination of parameters: models of companies’ communication with stakeholders, approaches to the disclosure of information on CSR and strategies for incorporating CSR and Sustainable Development Goals. Positioning of 22 Ukrainian companies for the period 2005–2017 was made. Results of positioning allowed to determine such clusters of the companies in accordance with the pattern of responsible behavior as А – innovators, B – leaders, C – pursuer, D – followers, E – starters, F – outsiders; to develop the measures on the improvement of their CSR activity.
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Arslanagic-Kalajdzic, Maja, e Vesna Zabkar. "Hold me responsible". Corporate Communications: An International Journal 22, n.º 2 (3 de abril de 2017): 209–19. http://dx.doi.org/10.1108/ccij-01-2016-0012.
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Purpose Corporate communication practices are becoming ever more important for business service clients, as they signal quality and hence are related to client-perceived value. The purpose of this paper is to examine the interplay between corporate social responsibility (CSR), corporate reputation and client-perceived value, and to assess the moderating role of strategic orientation in business service relationships. Design/methodology/approach The conceptual framework based on the corporate communication framework, signaling theory and relationship marketing theory has been tested on a survey sample of 228 client firms, using covariance-based SEM and additional procedures for assessment of mediation and moderated mediation. Findings This paper reveals that communication practices concerning CSR positively and significantly influence client-perceived value. The authors show that reputation fully mediates the effect of CSR on client-perceived value. Finally, the effect of CSR on value is stronger if the client firm has a short-term strategic orientation, while long-term strategic orientation boosts the effect of corporate reputation on customer-perceived value. Research limitations/implications Further research on the topic may involve developing links between other elements of the corporate communication framework and client-perceived value. Originality/value The originality of the paper lies in better understanding the effects of CSR and corporate reputation on client-perceived value. The authors provide empirical evidence of the mediating role of reputation between the CSR (seen as “actions”) and client-perceived value.
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Ketola, Tarja. "Responsible leadership". Corporate Social Responsibility and Environmental Management 17, n.º 3 (maio de 2010): 123–24. http://dx.doi.org/10.1002/csr.222.
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Molnár, G., Kinga Ráthonyi-Ódor e A. Borbély. "Responsible behaviour or business? Social responsibility (CSR) in sport management". Applied Studies in Agribusiness and Commerce 7, n.º 1 (31 de março de 2013): 83–90. http://dx.doi.org/10.19041/apstract/2013/1/15.
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CSR has become increasingly important in today’s business world and managers must consider not only the economic results of their decisions but also the legal, ethical, moral, and social impact and repercussions of each of their decisions. Some multinational companies’ CSR activities even clearly represent applicability of CSR in sport management. The aim of this study was to do a critical comparative analysis, present the changes, alterations in the traditional company philosophy, objectsystem; then to define the concept of CSR, its importance in sport, finally to analyze some of the top 20 World Food & Beverage Companies’ (Coca-Cola, Danone, Nestle) CSR activities in sport management. Similarly to the whole economics – beside traditional theoretical tendencies, parallel to them and not developing them – a new kind of company theory concerning the long-term balance problems of the natural environment and society is being formed. Although the notion of corporate social responsibility (CSR) is prominent in some of the current discussions and investigations about the role of business in society, the concept – integrate social and environmental aspects in their business activity – is not new. According to the websites and sustainability reports of the international parent companies and domestic subsidiaries, we can say, that the companies show similarity at several points with regard to social responsibility within the field of sport management. However we must emphasize that we can find in the domestic practice fewer examples. In this case probably the media plays important role, which prefer the news of scandals such as CSR-related initiatives. In the public the companies’ CSR activities are even less known. Finally we can establish, that about the sport sponsorship the parent companies we have more information, their reports and websites are more transparency. In contracts, in the case of subsidiaries we can meet deficiencies.
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R, Vikraman, Shulagna Sarkar, Vishnukumar K e Selvarasu A. "Leading Sustainable CSR Efforts: A Case of Sneha Opportunity School by NLCIL". Indian Journal of Corporate Governance 14, n.º 1 (24 de abril de 2021): 110–25. http://dx.doi.org/10.1177/09746862211007039.
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CSR is not a new practice and has been existing since ages; yet the role of a leader in driving responsible and sustainable CSR efforts is crucial. CSR is not just one-time activity and holds a high responsibility in ensuring the self-sustenance of the effort. There are very few organisations which guides its CSR efforts being sustainable. NLC India limited is one such organisation which believes in sustainable CSR efforts. The article explains the role of responsible leadership in being the drive behind enabling need based sustainable CSR efforts. The article shares the case of Sneha Opportunity School (SOS) at Neyveli, which is successful in its effort with the visionary leaders exhibiting responsible leadership over the years. Qualitative data has been collected using individual interviews of various stakeholders of the CSR initiative of SOS. The qualitative data shares perspectives on responsible leadership and SOS operations. The article also presents a model of responsible leadership in organisations leading to sustainable CSR efforts.
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Wang, Shuo, Wei Huang, Yuhui Gao, Sean Ansett e Shiyong Xu. "Can socially responsible leaders drive Chinese firm performance?" Leadership & Organization Development Journal 36, n.º 4 (1 de junho de 2015): 435–50. http://dx.doi.org/10.1108/lodj-01-2014-0006.
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Purpose – The relationship between socially responsible leaders, the key driver of corporate social responsibility (CSR) practices, and organizational financial performance is a salient issue in the global context for both CSR scholars and practitioners. The purpose of this paper is to provide much-needed insights into the interplay of responsible leadership, CSR practices, and organizational outcomes. Design/methodology/approach – It analyses 85 CEOs’ behaviors and their companies’ performance in a two-year database. It thereby enriches understanding of how leaders’ socially responsible decisions impact upon CSR engagement and firm performance. Findings – The results suggest that socially responsible leaders were positively related with organizational performance of return on equity (ROE). The aspects of integrity, morality, and stakeholder relationship aspects of responsible leadership are closely related to CSR. However, CSR practices were negatively related to ROA and ROE. It implies that in China CSR activities could not boost organizational performance in the short term, at least in two years. Research limitations/implications – Our research has clear limitations. First, most selected firms are renowned large corporations, state-owned, or private enterprises. Foreign-owned enterprises are excluded. Second, the evaluation of CSP is based on the content analysis of firms’ annual CSR reports. Our research has clear limitations. First, most selected firms are renowned large corporations, state-owned, or private enterprises. Foreign-owned enterprises are excluded. Second, the evaluation of CSP is based on the content analysis of firms’ annual CSR reports. Practical implications – Our research has practical implications for the business world. First, CSR practices in China shall be conducted in a strategic way. Second, responsible leadership is of significance for the Chinese MNCs that are overseas to build trustful stakeholder relations with local stakeholders. Originality/value – Based on the data analysis, this study provides in-depth discussion of CSR situation in China and its relationship with firm performance, which is one of the first studies to examine responsible leadership in Chinese context and investigate the relationship between responsible leadership and organizational performance.
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Gigauri, Iza. "FOSTERING RESPONSIBLE MANAGEMENT AND ORGANIZATIONAL ETHICS THROUGH BUSINESS EDUCATION". KNOWLEDGE - International Journal 47, n.º 1 (16 de agosto de 2021): 65–69. http://dx.doi.org/10.35120/kij4701065g.
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Business education empowers students to find quick solutions in the modern global and complex world when continuous changes are occurring. Future business leaders need to possess skills to identify solutions for ethical dilemmas they can face in the workplace. Business graduates need to understand the role of business in society and wider responsibilities towards all stakeholders. Business programs have to reflect the tendency to the increasing demand of professionals educated in corporate social responsibility (CSR), sustainability, and business ethics. As sustainability issues are at the center of attention around the globe, higher education institutions need to adapt their programs accordingly, and hence, offer business ethics and CSR courses. Since stakeholders’ requirements and preferences must be considered, universities are improving their programs constantly. Therefore, studies should be conducted to determine new approaches for effective teaching. The presented article overviews business education peculiarities, and discusses the importance of and approaches to teaching business ethics and CSR at business schools.
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Hilliard, Ivan, e Tiziana Priede. "Benchmarking responsible management and non-financial reporting". Benchmarking: An International Journal 25, n.º 8 (29 de novembro de 2018): 2931–49. http://dx.doi.org/10.1108/bij-09-2017-0255.
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PurposeThe purpose of this paper is to present a model, which assesses the wide range of data offered in non-financial reports, and enables benchmarking of these data between different organizations.Design/methodology/approachThis work uses aspects of fuzzy logic and qualitative comparative analysis to build fuzzy sets, which form the basis of the benchmarking tool.FindingsThe model presented permits the identification of both negative and positive aspects of an organization’s CSR actions, and shows where improvements can be made by highlighting the standards reached by others.Originality/valueThe model offers a benchmarking tool that allows analysis of non-financial reporting, something missing from the field of CSR until now. Additionally, it offers a new approach where data sets are constructed to measure environmental/social impact in function of each unit of economic value generated. This approach aligns social/environmental and economic performance, thereby emphasizing the interconnectivity of a company’s financial, social and environmental bottom lines.
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Hamza, Sourour, e Anis Jarboui. "CSR or social impression management? Tone management in CSR reports". Journal of Financial Reporting and Accounting 20, n.º 3/4 (12 de maio de 2021): 599–617. http://dx.doi.org/10.1108/jfra-04-2020-0115.
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Purpose The purpose of this paper is to investigate to what extent corporate social responsibility (CSR) is used as a symbolic strategy of greenwashing. Analyses focus on the relationship between CSR and disclosure tone management practice in sustainable reports derived from social impression management incentives. Design/methodology/approach This study is based on a sample of French listed firms (SBF 120) over a seven-year period (2010–2016), i.e. 539 firm-year observations. Findings Multivariate analysis indicates a significant relationship between CSR and disclosure tone management. The obtained results show that firms that are less concerned with tone management in sustainable reporting process consider more socially responsible issues. Findings support the socially substantive initiatives and the transparency perspective of CSR. Research limitations/implications The negative association between CSR and tone management highlights the firm’s transparency. However, there could be other discretionary practices which may determine impression management strategies. Thus, future research may consider other discretionary behavior associated with CSR to mislead users. Practical implications All actors (government, green-association, investors, etc.) interested in CSR and greenwashing issues have to bring initiatives to reinforce the monitoring and reporting procedures. Originality/value This study investigates the association between CSR and disclosure tone management for the French context since the specificity of its regulatory framework of CSR disclosure. Thus, corporate narrative reporting users may be required to consider impression management practices (i.e. tone management) and read between the lines.
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Ali Rawshdeh, Zainab, Zaher Zain e Ida Rosnita Ismail. "The Influence of Socially Responsible-HRM Practices on Retaining Talents". International Journal of Engineering & Technology 7, n.º 3.30 (24 de agosto de 2018): 384. http://dx.doi.org/10.14419/ijet.v7i3.30.18338.
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Corporate Social Responsibility (CSR) and Talent Management (TM) are at pivotal point in their development. However, the absence of rigorous studies that explore the relationship between Talent Retention and dimensions of CSR in the literature is surprising. Thus, the attempt of current research is to address this gap in the literature, by studying the effect of Socially Responsible Human Resource Management (HRM) practices on talent retention. And to contribute to the body of the literature by providing further insights about the importance of CSR to TM. Also, by adopting Socially Responsible HRM practices as different CSR practices that can affect organizational retention through different processes and impact stakeholders in different way. Furthermore, it answers recent calls for additional research about the impact of CSR on retaining talents, and on how integrating CSR into the culture of the organization could provide the organization with valuable conception in the talent retention.
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Schinzel, Ursula. "Responsible leadership and corporate social responsibility (CSR) in Luxembourg". International Journal of Organizational Analysis 26, n.º 3 (9 de julho de 2018): 415–31. http://dx.doi.org/10.1108/ijoa-09-2017-1241.
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Purpose The purpose of this study is to determine if there is a link between responsible leadership and corporate social responsibility (CSR) in Luxembourg and also to determine Luxembourg’s specifics in the field of CSR. Design/methodology/approach This is a qualitative study. In total, 64 semi-structured interviews were conducted from January to August 2017 with four culturally different samples: Luxembourgers with Luxembourgish nationality, foreigners who reside in Luxembourg, cross-borderers and the rest of the world. Findings Responses from all four samples were similar on the one hand and quite contradictory on the other. Three groups were formed: euphoric respondents who said it is the authenticity of the leader and his modelling role in lived CSR; moderate respondents; critical respondents who deny any link between responsible leadership and CSR and claim for change and innovation, accusing the high Uncertainty Avoidance Index. In their opinion, there is an urgent need for managers to learn responsible leadership and CSR. Practical implications This paper contributes to the discussion on change and innovation in the field of leadership theory with particular emphasis on responsible leadership following Michael Maccoby, on multilingual and multicultural Luxembourg in the middle of Europe following Geert Hofstede and Edgar Schein and on CSR following Thomas Maak and Nicole Pless. Originality/value This study is a combination of research on responsible leadership and CSR in Luxembourg in connection with Hofstede’s cultural dimensions: high long-term orientation, high uncertainty avoidance and high collectivism (low individualism).
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Tiwari, Ashutosh, Christopher Turner e Kieron Younis. "Socially responsible purchasing in the automotive industry". Social Responsibility Journal 10, n.º 4 (30 de setembro de 2014): 620–45. http://dx.doi.org/10.1108/srj-05-2012-0056.
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Purpose – The purpose of the paper is to present a new process for the evaluation of an automotive organisation’s suppliers by corporate social responsibility (CSR) measures. Design/methodology/approach – A methodology for socially responsible purchasing is detailed along with a case study outlining its use within a large automotive manufacturer. Findings – Socially responsible purchasing has a positive impact on the performance, trust and cooperation of the supplier base. Industry practitioner’s state that cost and implementation difficulties are reasons for purchasing and supply managers’ reluctance to participate in CSR activities. The CSR evaluation process within the case study organisation identified which suppliers should be considered for CSR audit; giving the purchasing manager, of the case study organisation, an objective basis for decision-making. Research limitations/implications – Future development of the approach may involve the integration of the CSR tool more closely with strategy and policy procedures of an organisation. The CSR tool may also be developed for use in sectors beyond the automotive industry. Additional commentary is given on the potential relevance of this approach to the retail sector. Practical implications – The methodology and case study descriptions provide an outline template for purchasing and supply managers with the automotive sector and guidance for interested practitioners in other industries. Originality/value – This paper expands the guidance available for purchasing professionals wishing to evaluate the CSR impact of procurement decisions.
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Kong, Junjun, Feng Yang e Tianzhuo Liu. "Socially responsible supply chains with cost learning effects". RAIRO - Operations Research 54, n.º 1 (janeiro de 2020): 119–42. http://dx.doi.org/10.1051/ro/2019094.
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Corporate social responsibility (CSR) has been attracting increasing attention. This paper investigates the implications of CSR upon a two-period manufacturer–retailer supply chain with cost learning effects which have been widely observed in different industries. Two scenarios are under consideration: the retailer exhibits CSR in one and the manufacturer does in the other. The analytical results demonstrate that compared with no CSR, the implementation of CSR generates higher pure profit for the entire chain. In contrast to the scenario where the manufacturer shows CSR, in the scenario where the retailer exhibits CSR, the manufacturer charges higher wholesale prices while the retailer charges lower retail prices, resulting in a higher chain-wide profit. Moreover, two-part tariff contracts are designed to coordinate the socially responsible supply chains. When coordinated, if the retailer exhibits CSR the wholesale prices are equal to the realized production cost which results from cost learning effects, while the wholesale prices are lower than the realized production cost if the manufacturer shows CSR. Interestingly, cost learning effects impair the pure profit of the coordinated supply chain when the effect of CSR is sufficiently high.
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Kim, Yoo Chan, Inshik Seol e Yun Sik Kang. "A study on the earnings response coefficient (ERC) of socially responsible firms". Management Research Review 41, n.º 9 (17 de setembro de 2018): 1010–32. http://dx.doi.org/10.1108/mrr-01-2017-0024.
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Purpose The purpose of the paper is to examine the corporate social responsibility (CSR) – earnings response coefficient (ERC) relation in the code-law tradition and the early stage of CSR practice to fill the research gap in the literature on CSR–ERC relation. Design/methodology/approach The authors use an association framework for the study. They use the firms listed on Korea Stock Exchange because Korea is classified as a code-law country and most of firms in Korea are in the early stages of CSR development, and Korean samples are considered credible and stable because of the effective financial reforms initiated by Korean government in the late 1990s. The authors collected data from the two data sources: KisValue and Korea Corporate Governance Service. Findings The authors find the following. First, CSR is negatively associated with ERC, which indicates that the ability of earnings to capture CSR implication is lower under the circumstances of the code-law and the early stage of CSR development. Second, political sensitivity (business group effect) is positively (negatively) associated with CSR–ERC relation, which means that the politically noticeable CSR concerns strengthen the CSR–ERC relation, and the inclusion of a firm in a business group weakens the CSR–ERC relation. Research limitations/implications The paper derives theoretical implications on the quality of earnings reflecting CSR activities, provides practical implications to the investors who target international capital markets and is expected to help broaden the understanding of CSR–ERC relations in international capital markets. Practical implications The paper provides practical implications to the investors who target international capital markets. Regarding the interpretation of accounting earnings that contain information on CSR activities, the legal origin and the CSR development stages are considered as key factors. Specifically, in the code-law and the early CSR environment, the potential benefits of CSR activities tend to be evaluated optimistically and reflected aggressively in reported earnings. Thus, if investors are in a similar international investment environment, they may need to recalibrate estimates in their decision model with additional CSR information from non-financial sources (e.g. sustainability reports). Originality/value The paper is based on the international institutional theory and the discussion of CSR development stages. The international institutional theory states that the legal origin is one of the factors that can help explain the differential aggressiveness of reported earnings by country. In addition, the discussion of CSR stages argues that the CSR practices can be differentially implemented by CSR stages. The authors try to fill the gap in the existing literature by conducting an empirical study based on data from Korea Stock Exchange.
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Rodek Berkes, Nora. "CSR EMAT Is an Opportunity for Responsible Decision-Making". Naše gospodarstvo/Our economy 63, n.º 3 (1 de setembro de 2017): 37–46. http://dx.doi.org/10.1515/ngoe-2017-0017.
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AbstractCorporate social responsibility is an expected behaviour in Western countries, but the approach still does not have a clear interpretation in Hungary. As a result of the increasing prestige of the CSR approach, socially responsible thinking and action also are expected from the companies operating in Hungary. Company executives carry out CSR activities in many cases – but not consciously. The objective of this research therefore was the development of a guidance and evaluation criteria that can support managers in responsible decision-making and applying the CSR approach to a strategic level. On the other hand, this management tool allows the measurement of CSR excellence in companies; therefore, they become comparable in their CSR performance, which offers opportunities for further research. The study presents the development of CSR EMAT and the results achieved through the measurements.
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Lee, Min-Young, e Scarlett C. Wesley. "Drivers of Socially Responsible Purchasing Behavior". International Journal of Applied Behavioral Economics 1, n.º 4 (outubro de 2012): 41–52. http://dx.doi.org/10.4018/ijabe.2012100104.
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Retailers and companies increasingly employ corporate social responsibility (CSR) as a global management strategy. They are motivated to act in a socially responsive manner to their global customers not only to fulfill their ethical obligations as a social entity but also due to the marketing and financial benefits resulting from consumer responses to CSR initiatives. Therefore, many retailers develop or participate in CSR activities and hope their actions can be recognized by others. Further, CSR activities are more likely to be perceived and accepted by consumers who show ethical purchasing behavior while shopping. Ethical purchasing behavior or socially responsible purchasing behavior is formed by their beliefs and norms which are influenced significantly by the culture they belong to. This study examined the differences between two countries with opposite cultures (i.e., the U.S. and South Korea) by considering the drivers (i.e., perceived consumer effectiveness, awareness, collectivism) and a consequence (i.e., satisfaction) of ethical purchase behavior. The findings suggested that perceived consumer effectiveness and awareness are important drivers to generate consumers’ commitment to companies’ CSR initiatives in general and the effectiveness is stronger in Korea than in United States. Implications and limitations were discussed.
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Liu, Matthew, IpKin Anthony Wong, Rongwei Chu, Guicheng James Shi, James L. Brock e Ting-Hsiang Tseng. "Can a socially responsible casino better retain its management staff? From an internal customer perspective". Asia Pacific Journal of Marketing and Logistics 26, n.º 4 (2 de setembro de 2014): 520–39. http://dx.doi.org/10.1108/apjml-08-2013-0093.
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Purpose – The purpose of this paper is to investigate how perceived corporate social responsibility (CSR) initiatives influence internal customers’ preference and turnover intention. The mediating effect of brand preference on the relationship between CSR initiatives and turnover intention has also been studied. Design/methodology/approach – A survey was conducted and questionnaires were distributed to a sample in Macau in 2012. Out of these, 138 valid samples were collected among casinos’ mid- and senior-level employees having managerial positions (hereafter “managers”). Regression tests were performed in order to validate the hypotheses. Findings – Managers’ preference for the casino brand of their employer can be enhanced by perceptions associated with CSR initiatives. Two CSR initiatives (CSR to stakeholders and to society) significantly decrease managers’ turnover intentions, with the impact of CSR directed at stakeholders exerting a stronger influence. Brand preference is a significant mediator of perceptions associated with CSR initiatives and turnover intention. Originality/value – The current study tries to not only investigate how perceptions associated with CSR initiatives influence an internal customer's turnover intention but is also aimed at understanding how brand preference as a mediator influences turnover intention. Extending the realm of study is important because multiple theories predict different benefits, and assessing the value of CSR therefore requires multiple approaches.
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J. Alexander, Matthew, Euan Beveridge, Andrew C. MacLaren e Kevin D. O'Gorman. "“Responsible drinkers create all the atmosphere of a mortuary”". International Journal of Contemporary Hospitality Management 26, n.º 1 (4 de fevereiro de 2014): 18–34. http://dx.doi.org/10.1108/ijchm-03-2012-0039.
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Purpose – The purpose of this paper is to explore the reaction of customer facing staff and their attitude to the introduction of high profile corporate social responsibility (CSR) programmes; in particular their level of awareness and willingness to implement them. Design/methodology/approach – Conducted using a series of site visits and interviews with managers working within the licensed trade, this was followed up with structured interviews of “front line” staff. Findings – Despite high levels of awareness of both the social problems relating to alcohol consumption and the legislative changes, engagement with operational CSR was limited and often disinterested. Legal and societal expectations regarding drunkenness are of little concern. Research limitations/implications – This paper is concerned with nascent legislation, the full impact and success of which has not yet emerged. Reviewing this study in five years would add to the strength of the results. Limited to Scotland due to its devolved licensing laws, however, it clearly highlights lack of employee engagement with CSR. Practical implications – Despite placing CSR issues at the forefront of day to day operations within the licensed trade there is little empirical evidence around customer facing staff engagement. CSR is a dynamic process that relies on the involvement of employees for its successful implementation. Originality/value – A new CSR implementation matrix is presented which allows hospitality businesses to be positioned according to levels of both management and employee engagement with CSR policies.
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Choi, Hyunjung, Byungchul Choi e Jungyoon Byun. "The relationship between corporate social responsibility and earnings management: accounting for endogeneity". Investment Management and Financial Innovations 15, n.º 4 (23 de outubro de 2018): 69–84. http://dx.doi.org/10.21511/imfi.15(4).2018.06.
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This study examines the relationship between corporate social responsibility (CSR) and earnings management after controlling for endogeneity of CSR. Using a sample of non-financial firms listed on Korean Securities Market between 2002 and 2010, this study finds that ignoring endogeneity biases the estimated relation between CSR and earnings management. Specifically, the results show that the negative and significant relation between CSR commitment and discretionary accruals reported in the previous studies becomes insignificant. However, the negative and significant relation between CSR commitment and real activities manipulation remains significant even when the endogeneity of CSR commitment is taken into account. Therefore, this study provides evidence that proactive CSR engagement significantly affects firm’s practice of real activities manipulation, while it does not affect its practice of discretionary accruals. These results indicate that CSR commitment leads managers to be more responsible in management of operational activities than in accruals management.
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Demirel, Apollo. "CSR in sport sponsorship consumers' perceptions of a sponsoring brand's CSR". International Journal of Sports Marketing and Sponsorship 21, n.º 2 (31 de março de 2020): 371–88. http://dx.doi.org/10.1108/ijsms-09-2019-0108.
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PurposeThe purpose of this paper is to investigate the link between sponsorship of professional sport teams and consumers' socially responsible perceptions of a sponsoring brand. More specifically, this research investigates if sponsorship of professional sport teams in itself leads consumers to perceive a sponsoring brand as socially responsible, and what factors may produce CSR perceptions and subsequent consumer response.Design/methodology/approachAn experimental study was conducted to examine the impact of sponsorship of professional sport teams on consumers' CSR perceptions of a sponsoring brand. Further, a field study was used to explore the role of sponsorship fit in generating CSR perceptions.FindingsThe results from the experimental study indicated that brand sponsorship of professional sport teams contributes to the socially responsible image of that brand, and sponsorship fit induces consumers' CSR perceptions of a sponsoring brand. Additionally, the results from the field study identified CSR perceptions as an underlying process driving the effect of sponsorship fit on consumers’ behavioral intentions toward a sponsoring brand. Lastly, the role of team identification was shown as a boundary condition shaping the effects of sponsorship fit.Practical implicationsBrands specifically seeking to create a socially responsible image, thanks to sponsoring a sport team, should consider the importance of perceived fit between their brand and the sponsored sport team as it is a key predictor of CSR perceptions.Originality/valueThis paper provides empirical evidence for the sport sponsorship and CSR perceptions link and sheds light on important predictors for consumer response.
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Mashingaidze, Sivave. "Sustainable responsible business conscience as derived from the Chumash: Hermeneutic phenomenological perspective". Corporate Board role duties and composition 11, n.º 2 (2015): 73–79. http://dx.doi.org/10.22495/cbv11i2art6.
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The Chumash (Five books of Moses) has potential from which conventional models and theories could leverage for public wellbeing. Considering the moral and ethical magnitude of business/corporate social responsibility (CSR) or Sustainable Responsible Business, understanding this concept from the religious stand-point could help strengthen CSR compliance, where religions play direct and indirect role in corporate governance and people’s lifestyle. This article explores epigraphic sources to provide answer to the questions: Does CSR have theological foundation from the Chumash? Can faith strengthen CSR and fortify compliance? The researcher sourced the required qualitative data from journal articles, Judaic sources and Chumash (Bible) texts as well as relevant online resources on the subject. The extractions from epigraphic sources were critically and methodically examined carefully using hermeneutic from which answers to the two questions were established. The findings indicate that CSR has theological foundation in the Chumash, and religious ethics and values have great influence for strengthening CSR.
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Naude, Marita. "Governance through corporate social responsibility as a key organizational principle". Corporate Ownership and Control 6, n.º 2 (2008): 393–403. http://dx.doi.org/10.22495/cocv6i2c3p6.
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This article addresses Governance through Corporate Social Responsibility as a Key Organizational Principle. The notion of etic and emic depicts the definitional status of CSR. Etic represents the universal recognition of CSR and emic represents the unique implementation of CSR in an organization. This article proposes that organizations behave like complex adaptive systems with complex interactions needing socially responsible strategies. This article describes French based SUEZ’s emic responses to achieve responsible Governance in terms of CSR. A recipe or menu approach to Governance through CSR is inappropriate. SUEZ has acted as a model for recognizing etic and emic differentiation, using CSR as the Key Organizing Principle that allows adaptability in a socially responsible way and developed specific guidelines incorporating the needs of diverse stakeholders.
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Simunaniemi, Anna-Mari, Mira Valkjärvi, Riikka Franzén, Sari Liikala, Jaana Tähtinen, Kati Suomi e Jaana Jeminen. "Microentrepreneurs as Socially Responsible Leaders". South Asian Journal of Business and Management Cases 12, n.º 1 (abril de 2023): 14–30. http://dx.doi.org/10.1177/22779779231155057.
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Corporate social responsibility (CSR) refers to the voluntary integration of social and environmental concerns into companies’ operations. This qualitative case study investigates microentrepreneurs’ values and business activities related to CSR, particularly the elements of social responsibility (SR) via the responsible leadership (RL) approach. We investigate how entrepreneurs perceive the concept of SR, how SR is related to values and through which leadership activities they plan to implement SR. The case is a CSR training programme with 30 Finnish microentrepreneurs as attendants. The results show that entrepreneurs perceive SR on two levels: philosophical and practice-oriented levels. At the philosophical level, RL is being truthful to one’s own values and taking a long-term, holistic view, and the practical SR includes customer focus, staff equality, or community and network activity. Being true to one’s personal values and having a holistic long-term view of SR are the ground-building elements guiding leadership decisions in microenterprises. The practical level of RL is not limited to the microenterprise but, rather, extends to, for example, customers and business partners. The theoretical contribution to the RL literature is that the groundwork for SR in microenterprises is based on strategically sustainable businesses that are in line with entrepreneurs’ values but also simultaneously pursue a greater, more long-term purpose than a short-term profit-seeking. This study adds to the RL literature, indicating that, regardless of their owner-centricity and the focus on practically relevant leadership activities in the here and now, microenterprises pursue larger impacts on the community by adopting a holistic, future-oriented view. Although microenterprises are owner-centric and individual motivations play a significant role in RL, this study shows that, in socially and economically sustainable microenterprises, entrepreneurs’ personal values are integrated with those of the customers.
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Hunoldt, Michael, Simon Oertel e Anne Galander. "Being Responsible: How Managers Aim to Implement Corporate Social Responsibility". Business & Society 59, n.º 7 (8 de junho de 2018): 1441–82. http://dx.doi.org/10.1177/0007650318777738.
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Focusing on the corporate social responsibility (CSR) implementation process, we analyze how institutional complexity that arises from tensions between social and environmental elements and economic and technical concerns is managed by CSR managers. We further question how these micro-level processes interact with organizational-level processes over time. Our research is a 24-month qualitative process study in which we followed CSR managers. The study’s results allow us to distinguish between four strategies that CSR managers use to promote CSR implementation and to cope with tensions. Our results further indicate that organizational characteristics influence the intensity with which these strategies are applied and that the intensity of strategy application affects organizational behavior in the course of time. Through the discussion of these findings, our study contributes to the research on micro-level processes that occur in response to complex institutional demands as well as to the development of a comprehensive, multilevel approach to CSR implementation.
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Inger, Kerry K., e Brian Vansant. "Market Valuation Consequences of Avoiding Taxes While also Being Socially Responsible". Journal of Management Accounting Research 31, n.º 2 (1 de junho de 2018): 75–94. http://dx.doi.org/10.2308/jmar-52169.
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ABSTRACT In this study, we examine the effects of tax avoidance and Corporate Social Responsibility (CSR) activities on equity market valuation. Economic theory suggests that managers should avoid taxes through any legal means (Friedman 1970), and that CSR activities are of value to the extent that shareholder wealth is maximized (Hales, Matsumura, Moser, and Payne 2016). We hypothesize that while equity market participants may positively value both CSR and tax avoidance, these two actions are viewed as inconsistent with one another when engaged upon contemporaneously, where increased activity of one diminishes the value of the other. Results, using a sample of U.S. public firms during years 2000–2013, support our expectation and show a negative interaction between CSR and tax avoidance. A series of robustness checks provide additional evidence consistent with investors viewing CSR and tax avoidance as contradictory. JEL Classifications: G32; M41; M49; M410. Data Availability: Data are available from the public sources cited in the text.
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Ráthonyi-Odor, Kinga, Gergely Rátonyi e Attila Borély. "Doing sport is good – Responsible for popularization of sport". Acta Agraria Debreceniensis, n.º 67 (3 de fevereiro de 2016): 71–75. http://dx.doi.org/10.34101/actaagrar/67/1756.
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Responsible leaders of more and more companies build legal, ethic, moral, environmental and social aspects in their goals and values beyond profit maximization. The number of companies whose activities in terms of social responsibility (CSR) has clear connections with promoting and putting forward sports shows an increasing tendency.
The aim of this study is the conceptual clarification of corporate social responsibility, and emphasize the CSR’s significance in sport management, next the analysis of 3 top food and beverage companies’ (Coca-Cola, Nestle, Danone) CSR activity in special regard to sport management in Hungary and abroad.
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Choi, Byoung Kwon, Hyoung Koo Moon e Young Ran Joo. "Who is attracted to socially responsible organizations? Roles of job applicants' volunteer experience and motives". Baltic Journal of Management 15, n.º 5 (12 de agosto de 2020): 817–36. http://dx.doi.org/10.1108/bjm-02-2020-0054.
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PurposeBased on the multiple domain perspective and self-identity theory, this study aims to investigate the effect of job applicants' volunteer experience on their attraction to organizations that engage in corporate social responsibility (CSR). Moreover, it examines the mediating effect of the CSR work role definition in this relationship and proposes a moderated mediation model of how the effect of volunteer experience on organizational attractiveness through the CSR work role definition differs according to other- and self-oriented motives.Design/methodology/approachHypotheses were tested with a moderated mediation model using a scenario-based questionnaire with a sample of 146 undergraduate students in South Korea.FindingsJob applicants' volunteer experience was positively related to attraction to socially responsible organizations, and the CSR work role definition mediated this relationship. The conditional indirect effect of job applicants' volunteer experience on their attraction to socially responsible organizations through the CSR work role definition was significant only for job applicants with lower other- and self-oriented motives.Practical implicationsThe study findings suggest that organizations performing CSR should examine whether job applicants have experience with volunteering activities and the motives behind their participation in such activities.Originality/valueThis study contributes to a comprehensive understanding of how job applicants are attracted to organizations that perform CSR and when such attraction is significant by considering their perception of the CSR work role definition and motives for volunteering activities.
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Zadros, Katarzyna. "Work Safety in CSR Standards, Norms and Management Practice". System Safety: Human - Technical Facility - Environment 1, n.º 1 (1 de março de 2019): 69–76. http://dx.doi.org/10.2478/czoto-2019-0009.
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AbstractThe concept of corporate social responsibility (CSR) since several dozen years has been recognized as one of the most important solutions used by companies that want to build competitive advantage through concern for economic effects, people and the environment. Important role in the management of CSR by these companies is the implementation of its standards and norm and their reporting. However, the question arises whether such activities are sufficient to actually talk about the company as a socially responsible organization. In the presented article, a broader analysis of this problem was undertaken, trying to answer what determines the company's recognition as socially responsible.
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Ayuso-Siart, Silvia, e Antonio Argandoña. "Responsible corporate governance: Towards a stakeholder board of directors?" Corporate Ownership and Control 6, n.º 4 (2009): 9–19. http://dx.doi.org/10.22495/cocv6i4p1.
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The central question posed in this paper will be how to organize board composition in order to ensure a responsible corporate governance both from a CSR and a good governance perspective. Adopting a stakeholder approach to corporate governance, we analyze the arguments given by different theoretical approaches for linking specific board composition with financial performance and CSR, and discuss the empirical research conducted. Despite the inconclusive findings of empirical research, it can be argued that diverse stakeholders on the board will promote CSR activities within the firm, but at the same time will increase board capital (which ultimately may lead to a better financial performance). Finally, we propose a model for selecting board members based both on ethical and pragmatic arguments
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Barrena-Martinez, Jesus, Macarena López-Fernández e Pedro M. Romero-Fernández. "The link between socially responsible human resource management and intellectual capital". Corporate Social Responsibility and Environmental Management 26, n.º 1 (14 de agosto de 2018): 71–81. http://dx.doi.org/10.1002/csr.1658.
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Abdelmotaleb, Moustafa, Abdelmoneim Bahy Eldin Mohamed Metwally e Sudhir K. Saha. "Exploring the impact of being perceived as a socially responsible organization on employee creativity". Management Decision 56, n.º 11 (12 de novembro de 2018): 2325–40. http://dx.doi.org/10.1108/md-06-2017-0552.
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PurposeThe purpose of this paper is to provide insight into the emotional or affective mechanisms that underlie the relationship between employees’ perceptions of corporate social responsibility (CSR) and employee attitudes and behaviors. Drawing on affective events theory (AET), this study examines a sequential mediation model in which CSR perceptions influence positive affect (PA) at work which leads to employee engagement in the creative process that, in turn, affects employee creative behaviors.Design/methodology/approachTwo-wave data were collected from a sample of employees working in the telecommunication sector in Egypt (N=208). The collected data were analyzed using structural equation modeling.FindingsThe study found a positive association between CSR perceptions and employee creative behaviors. The results also showed that CSR perceptions have induced PA, which, in turn, led to greater level of engagement in the creative process and eventually led employees to exhibit creative behaviors.Originality/valueThis is one of the first studies to use AET as a conceptual framework to explain the positive association between CSR and employee positive work outcomes (i.e. creativity). By integrating AET with CSR and employee outcomes literatures, this study contributes to the available knowledge regarding the affective or emotional mechanisms through which CSR perceptions could affect employee work behaviors.
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Indri Safitri e Sopiah Sopiah. "Socially Responsible Human Resource Management: SLR". Jurnal Publikasi Ilmu Manajemen 2, n.º 4 (18 de outubro de 2023): 57–67. http://dx.doi.org/10.55606/jupiman.v2i4.2733.
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The purpose of this SLR is to analyze Socially Responsible Human Resource Management using the Preferred Reporting Items for Systematic Reviews and Meta-Analyses method with data obtained from Diva Portal, Sciencedirect, and Google Scohlar (2018-2023). After utilizing the inclusion and exclusion criteria, 36 journals were reviewed from a total of 304 journals. The findings of this study show that socially responsible HR in the workplace will benefit the surrounding environment and the company. To maintain a positive work environment, corporate responsibility for employee well-being is considered important. Providing facilities to employees, welfare programs, a safe and healthy work environment, as well as career development support is the implementation of Corporate Social Responsibility (CSR), where companies are responsible both socially and environmentally. It is a way to protect the environment, contribute to the company, and consider social, cultural, and economic considerations when running a business.
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Giannarakis, Grigoris, George Konteos e Nikolaos Sariannidis. "Financial, governance and environmental determinants of corporate social responsible disclosure". Management Decision 52, n.º 10 (11 de novembro de 2014): 1928–51. http://dx.doi.org/10.1108/md-05-2014-0296.
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Purpose – The purpose of this paper is to investigate the vital determinants on the extent of corporate social responsibility (CSR) disclosure in a US context. The selected variables are CEO duality, the presence of women in the board, greenhouse gas (GHG) emissions, emission reduction initiatives, company's risk premium, financial leverage and industry's profile. Design/methodology/approach – The environmental, social and governance (ESG) disclosure score is used as a proxy for the extent of CSR disclosure calculated by Bloomberg. The influence of plausible variables on the ESG disclosure score and its sub-categories was examined by using the least squares dummy variable model (LSDV) incorporating 100 companies listed on Standard & Poor's 500 Index for the period 2009-2012. Findings – The results show that the emission reduction initiatives and GHG emissions influence positively the extent of ESG score. In addition, slight differences exist concerning the determinants of different types of disclosures. Furthermore, it is illustrated that a company's industrial profile seems to have differences among the extent of the different types of disclosure. Research limitations/implications – The sample of companies is based on the US companies incorporating only large-sized ones. Originality/value – The study extends previous studies with the inclusion of both traditional and innovative determinants of the CSR disclosure in USA taking into account four years of corporate data. A third party rating approach was adopted in order to calculate the extent of CSR disclosure. Finally, both the shareholders’ and the investors’ attitudes in relation to CSR disclosure are presented.
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Muttakin, Mohammad Badrul, Arifur Khan e Mohammad I. Azim. "Corporate social responsibility disclosures and earnings quality". Managerial Auditing Journal 30, n.º 3 (2 de março de 2015): 277–98. http://dx.doi.org/10.1108/maj-02-2014-0997.
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Purpose – This paper aims to explore the relationship between corporate social responsibility (CSR) disclosures and earnings quality proxied by earnings accruals. Specifically, we examine whether CSR disclosures are context-specific, that is, whether companies dominated by powerful stakeholders are obliged to behave in a responsible manner to constrain earnings management, thereby reporting higher-quality earnings to investors. Design/methodology/approach – This paper explores the relationship between CSR disclosures and earnings quality proxied by earnings accruals. Specifically, we examine whether CSR disclosures are context-specific, that is, whether companies dominated by powerful stakeholders are obliged to behave in a responsible manner to constrain earnings management, thereby reporting higher-quality earnings to investors. Findings – Results show that managers in an emerging economy manage earnings when they provide more CSR disclosures. Such earnings management is achieved through income increasing discretionary accruals. Furthermore, companies from export-oriented industries dominated by powerful stakeholders (international buyers) disclosing more CSR activities, provide transparent financial reports through constraining earnings management. Originality/value – The findings of this study are significant for both investors and policymakers. Investors should not take for granted that firms engage in CSR activities, behave ethically and provide transparent financial reports. As we document that firms might manipulate earnings through discretionary accruals and provide less transparent financial reports to shareholders, the credibility of firms’ CSR policies should be assessed with caution. Policies directing at promoting socially responsible practices instead of motivating the desired behaviour, may provide managers with additional incentives to utilise CSR for opportunistic behaviour. Thus, policymakers need to be cautious about this opportunistic behaviour and enhance monitoring to enforce social compliance. Possibly, some guidelines can be introduced to confirm that CSR disclosures are based on actual practice and not just a “green wash” statement to deceive stakeholders.
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Huang, Henry He, Li Sun e Tong (Robert Yu. "Are Socially Responsible Firms Less Likely to Expatriate? An Examination of Corporate Inversions". Journal of the American Taxation Association 39, n.º 2 (1 de setembro de 2017): 43–62. http://dx.doi.org/10.2308/atax-51790.
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ABSTRACT This study examines whether corporate social responsibility (CSR) is related to the likelihood of corporate inversions, a legal tax-planning strategy. We use a full sample to test stakeholder theory and a risk management view of CSR. We find that firms with higher CSR performance are less likely to expatriate compared to firms with lower CSR performance. Although equity investors react positively to inversion announcements, we find that the reaction is less positive for firms with higher CSR ratings. These results are consistent with stakeholder theory. We do not find evidence that inversion firms experience significant improvements in operating performance after inversion. Overall, this study improves our understanding of the role of CSR in corporate expatriation decisions and has practical implications for a firm's stakeholders. Data Availability: Data are available from sources identified in the paper.
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Kamyshnykova, Evelina. "INTEGRATION OF CORPORATE SOCIAL RESPONSIBILITY INTO THE CORPORATE STRATEGY". Economic Analysis, n.º 27(1) (2017): 199–205. http://dx.doi.org/10.35774/econa2017.01.199.
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Introduction. The issue of strategizing corporate management approach during the implementation of the concept of corporate social responsibility (CSR) is considered in the article. The implementation of CSR concept in the enterprise’s overall strategy is one of the important areas of building mutually beneficial relationships with key stakeholder groups. Purpose. The research aims to justify a comprehensive strategic approach to CSR on the basis of the construction of integrated corporate and business strategies with a focus on the CSR principles. Method (methodology). A complex of scientific methods such as method of theoretical generalization, comparison and systematic approach to the formation of interconnected strategies for different hierarchical levels of enterprise management with a focus on CSR principles have become the methodological basis of the study. Results. The necessity to overcome the isolation of socially responsible programs and initiatives and provide their close relationship with key business processes on a strategic basis through the introduction of CSR elements in strategic management has been proved. Stages of forming integrated corporate (business) strategy with a focus on CSR principles, which allow implementing a comprehensive strategic approach to CSR at all hierarchical levels of enterprise management, have been proposed. It has been emphasized that corporate and business strategy integrated with socially responsible objectives and principles form prerequisites for improving operational efficiency of the enterprise management systems.
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Fiandrino, Simona, Alain Devalle e Valter Cantino. "Corporate governance and financial performance for engaging socially and environmentally responsible practices". Social Responsibility Journal 15, n.º 2 (1 de abril de 2019): 171–85. http://dx.doi.org/10.1108/srj-12-2017-0276.
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PurposeThis paper aims to reconcile the conflicting understanding on the nexus between corporate governance (CG), corporate financial performance (CFP) and corporate social responsibility (CSR) by investigating how companies engage with CSR practices.Design/methodology/approachThe study carries out a multivariate linear regression analysis on a sample of 361 listed companies from five countries in Europe: France, Germany, Italy, Spain and the UK.FindingsCG mechanisms and CFP have an impact on CSR because they affect social and environmental practices strongly and significantly. Furthermore, the findings describe the capacity of CSR to influence both the CG structure and the CFP.Research limitations/implicationsThe present research limits the analysis on the social and environmental performance of companies that communicate their commitment to stakeholders without distinguishing between “greenwashing” companies that implement CSR to improve corporate reputation and those companies that pursue effective societal benefits, taking care of stakeholder relationships.Practical implicationsThe CSR approach can drive the CG structure and improve CFP if managers perceive the implementation of sustainable practices as an integrated process rather than a mere outcome.Originality/valueThis paper seeks to disentangle the nexus between CG, CFP and CSR, not yet precisely defined by scholars in the context of five countries in Europe.
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Kuraś, Małgorzata. "IMPLEMENTATION OF GOOD PRACTICES WITHIN CSR AS A MANIFESTATION OF RESPONSIBLE BUSINESS MANAGEMENT". Zeszyty Naukowe Wyższej Szkoły Humanitas Zarządzanie 20, n.º 3 (30 de setembro de 2019): 103–18. http://dx.doi.org/10.5604/01.3001.0013.7243.
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The aim of the study was to present issues related to corporate social responsibility (CSR) in the context of business management. In the first part of the study, the issues of the need to link social responsibility with the strategy and objectives of the enterprise were discussed, and the key CSR areas determining the scope of social responsibility were approximated. The last part of the study was devoted to the analysis of the so-called good practices, the implementation and realization of which is a manifestation of responsible business management.
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Lechuga Sancho, María Paula, Domingo Martínez-Martínez, Manuel Larran Jorge e Jesús Herrera Madueño. "Understanding the link between socially responsible human resource management and competitive performance in SMEs". Personnel Review 47, n.º 6 (3 de setembro de 2018): 1211–43. http://dx.doi.org/10.1108/pr-05-2017-0165.
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Purpose Regardless of the noteworthy growth in research and practice associating corporate social responsibility (CSR) with human resource management, little has been written in regard to one major dimension of CSR in small- and medium-sized enterprises (SMEs), as CSR policies and practices are directed toward employees. The purpose of this paper is to develop and test a conceptual framework connecting socially responsible human resource management (SRHRM) to competitive performance that fits small business. Design/methodology/approach In order to get empirical evidence, structural equation modeling technique was applied on the data from 481 Spanish SMEs. Findings Results confirm both the direct contribution of SRHRM to business competitiveness and the multiple effects resulting from including two variables of additional interest for the relationship under study: employee’s commitment and relational marketing. Practical implications One of the main research limitations is that the paper only reflects the perceptions of owners/managers of SMEs. Although it was believed that the respondents give reliable and accurate information about the way their firms are involved in CSR practices, there is a possibility that they might provide incorrect or incomplete information. Originality/value The relationships proposed have never been studied before in context of SMEs. This is a worthwhile endeavor, which makes an empirical contribution.
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Ráthonyi-Ódor, Kinga, Éva Bácsné Bába e Gergely Ráthonyi. "Responsible Behavior and Environmental Protection – in Case of Football Clubs". Applied Studies in Agribusiness and Commerce 13, n.º 1-2 (20 de dezembro de 2019): 64–74. http://dx.doi.org/10.19041/apstract/2019/1-2/7.
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There has been a hotspot in sports industry these days that is becoming more and more wide-spread in sports organizations and among managers, namely CSR, that is corporate social responsibility. In the life of geographical regions, towns or villages, professional football clubs play a crucial role. Consequently, clubs tend to take responsibility for these communities in return for their support: whether it is the local population or the authorities, other businesses or the environment, they are ready to stand up for good causes. Nowadays sports centres with their regular events have a significant effect on the environment either regionally or globally. That is the reason why it has become vital in the management of sports facilities to respect environmental principles when designing and using sports facilities and to avoid producing pollution that could harm and deteriorate the environment. The aim of our study was on the one hand, to present the definitional and theoretical evolution of CSR, than the CSR concept in sport, special regard to environmental protection. On the other hand, to analyze what kind of CSR related issues do football clubs (Real Madrid C. F. – RM, Borussia Dortmund – BVB) and how they are addressing issues of environmental sustainability in the context of CSR. According to RM and BVB, we can say that they really try to do efforts to responsible behavior and environmental protection. They have special respect for the society and took big step to use different environmental management tools. It was easy to find information, reports and case studies about these activities.
JEL Classification: M14
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Catalão-Lopes, Margarida, Joaquim P. Pina e Ana S. Costa. "Pretending to be Socially Responsible? The Role of Consumers’ Rewarding Behaviour". Scientific Annals of Economics and Business 70, n.º 2 (27 de junho de 2023): 163–83. http://dx.doi.org/10.47743/saeb-2023-0024.
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Extant evidence on corporate social responsibility (CSR) shows that consumers are willing to pay a premium if they infer that the firm is truly "prosocial" (i.e if it is altruistic), but their valuation of the product will not increase as much (and may even decrease) if they believe the company has an ulterior motive for CSR (i.e. if the firm is opportunistic). We pose that the CSR level of investment can be strategically used as a signalling tool to help consumers identify the true nature of the firm and solve this incomplete information problem. Using a signalling game, where altruistic firms want to express their nature and opportunistic ones want to conceal it, we explore the relative effectiveness of consumers’ premiums and penalties (expressed as demand increases or decreases, respectively) in the promotion of corporate truth-revealing behaviour. We also characterize the conditions for market equilibria in which altruistic firms are distinguished from opportunistic ones, allowing consumers to solve the information asymmetry and, with that, influence firms’ profits. Contrary to what might be expected, we show that rewards for altruistic CSR and penalties for opportunistic CSR are not symmetrically effective. Our results help companies to improve their CSR decisions, by understanding how consumers solve the information asymmetry regarding the true nature of the CSR investments. Especially for altruistic firms, this may be important to guarantee that CSR effort and expenses are not just a cost but turn into higher revenues and profits.
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Raju, S. Siva. "Role of Human Resource Professionals in Implementation of CSR Projects: Some Observations". NHRD Network Journal 16, n.º 2 (abril de 2023): 172–78. http://dx.doi.org/10.1177/26314541231159734.
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Human resource professionals have a major role to play to help a company achieve its corporate social responsibility (CSR) objectives. They have the tools and the opportunity to leverage employee commitment to, and engagement in, the firm’s CSR strategy. Although HRM oversees employee-related aspects, CSR helped to develop socially responsible practices. CSR inspired HRM, key HR aspects, namely health–well-being, gender equality–diversity, work–life balance and training–development can be addressed from the CSR perspective. CSR can contribute to long term, sustainable HR solutions. Integrating CSR and HRM promotes responsible people practices. There is emerging evidence that if effectively implemented, CSR can have considerable impact in motivating, developing and retaining staff. People prefer to work for companies that make a difference; corporate values, infused with CSR, generate conscience. A strong employer brand aligned with employee values and concerns is becoming recognised as one of the best ways of retaining talent with employees proud to work for a business that is highly regarded. As management plays an important role in understanding and delivering on key CSR objectives, it is vital to make CSR an integral part of management training programmes. As CSR increasingly becomes part of the business agenda in future, it will become a natural agenda for the HR practitioner.
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Sachdeva, S., e L. Ramesh. "Responsible and sustainable lending by Financial Institutions: A literature Review". Finance: Theory and Practice 27, n.º 5 (23 de outubro de 2023): 195–204. http://dx.doi.org/10.26794/2587-5671-2023-27-5-195-204.
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The subject of the study is to use an extensive literature review to evaluate how academic research on corporate social responsibility (CSR) is developing. The journals and papers in the ISI Web of Science, SCOPUS, and Taylor&Francis databases served as the foundation for this literature review.The purpose of the study is to highlight essential papers, referenced journals’ importance, and potential future study directions. Determinants that impact the CSR performance of an organization are governance, profitability, firm characteristics, and minimum expenditure. The impact of CSR has been measured using accounting-based market value, risk, excess return on a stock, and moral capital. All the variables are discussed with strongly supported literature and then concluded by giving a framework.The novelty of our study is that it analyses new research trends while concentrating on the CSR research frontiers.The conclusion identifies possible areas for scientists to further develop their expertise, including sustainable and responsible financing and ESG strategy.
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Hazlett, Shirley‐Ann, Rodney McAdam e Lisa Murray. "From quality management to socially responsible organisations: the case for CSR". International Journal of Quality & Reliability Management 24, n.º 7 (7 de agosto de 2007): 669–82. http://dx.doi.org/10.1108/02656710710774665.
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Tkaczyk, Stanisław, Joanna Kuzincow e Grzegorz Ganczewski. "Life Cycle Assessment in Management of Socially Responsible Enterprise". Foundations of Management 6, n.º 3 (1 de dezembro de 2014): 71–82. http://dx.doi.org/10.1515/fman-2015-0019.
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Abstract The following paper presents dangerous and evident phenomenon of communicational chaos in the field of environment protection and sustainable development in a turbulent external environment. It is pointed that this phenomenon gives organizations an opportunity to take pretended pro-environmental actions, such as socially critical greenwashing. As a counterbalance to those practices, a concept of Corporate Social Responsibility (CSR) is presented, underlining the possibility of developing honest environmental marketing basing on methods such as Life Cycle Assessment.
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Zhao, Xia, Ning Li e Liang Song. "Coordination of a Socially Responsible Two-Stage Supply Chain Under Random Demand". Asia-Pacific Journal of Operational Research 36, n.º 05 (outubro de 2019): 1950029. http://dx.doi.org/10.1142/s0217595919500295.
Texto completo da fonteResumo:
This paper investigates the coordination problem of a supply chain (SC) composed of a manufacturer and a retailer both exhibiting corporate social responsibility (CSR) under generic random demand. Under a centralized decision, the unimodality of the expected profit is proven, and the expected profit of the SC is shown to be larger than that of the SC without CSR. Under a decentralized decision dominated by the manufacturer, the manufacturer determines the wholesale price and its CSR investment, and then the retailer decides the order quantity and its CSR investment. After showing that the revenue-sharing (RS) contract is not able to coordinate the SC, a modified RS (MRS) contract is proposed to coordinate the SC. At last, the numerical examples in which random demands follow normal distribution and uniform distribution are used to illustrate the validity of the theoretical analysis and the coordination effectiveness of the MRS contract.
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Bhattacharya, CB. "Responsible Marketing: Doing Well by Doing Good". GfK Marketing Intelligence Review 8, n.º 1 (1 de maio de 2016): 8–17. http://dx.doi.org/10.1515/gfkmir-2016-0002.
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Abstract Business value and social or environmental values can go hand in hand. If companies not only create socio-environmental value by caring for people and our planet, but also drive business value and profit through such initiatives, then CSR or corporate social responsibility can be a source of competitive differentiation and advantage. In such companies, sustainability initiatives are close to the core businesses which leverage the competencies of the company and in line with company values and principles. While some stumbling blacks need to be mastered on the way, many companies have applied this concept successfully. The business value created by CSR initiatives ranges from employee and customer loyalty, positive word of mouth, resilience to negative information about the company and several other coveted business outcomes. To integrate CSR successfully, management should be committed to its causes, integrate all stakeholders in the initiatives and communicate about projects in an open, honest and authentic way. Much like other aspects of marketing strategy, there is a need to monitor and measure sustainability efforts to tune activities and insure overall success.