It is imperative to aggressively advocate for and transmit the ideas of corporate social responsibility as Chinese family enterprises transition into the phase of corporate inheritance.This study conducts a thorough e...It is imperative to aggressively advocate for and transmit the ideas of corporate social responsibility as Chinese family enterprises transition into the phase of corporate inheritance.This study conducts a thorough examination of existing literature to elucidate the concept and model of western corporate social responsibility.It also analyses the current state of Chinese corporate social responsibility and highlights the fulfilment of corporate social responsibility by private enterprises.Furthermore,it specifically investigates the significance of family enterprises in promoting and preserving the culture of corporate responsibility.Lastly,it delves into the correlation between corporate social responsibility and family enterprises.This study presents the process of transmission and inheritance of Chinese family firms,focusing on the influence of Chinese traditional culture,the original purpose of enterprise development,and enterprise image.展开更多
Hotel as a hospitality industry should manage its reputation as a valuable asset for the business continuity. The hotel's reputation is built up by the employee's perceptions of treatment and sense of belonging and ...Hotel as a hospitality industry should manage its reputation as a valuable asset for the business continuity. The hotel's reputation is built up by the employee's perceptions of treatment and sense of belonging and engagement of the hotel. The purpose of this study is to analyze employee's perceptions of corporate social responsibility (CSR) activities, employee engagement, and corporate reputation that have been undertaken by the hotel industry in Jakarta and how demographic factors influence these perceptions. The structure equation model (SEM) was implemented to find each variable influence. Samples were taken from hotel employees who work in five-star hotels in Jakarta with 221 respondents (response rate 78.9%). The results indicate that CSR activities significantly influence employee engagement and corporate reputation, and at the same time, employee engagement significantly influences cor0orate reputation.展开更多
The objectives of the present study are to put forth the concept of corporate social responsibility (CSR) in Turkey (Kayseri) and to examine research on this concept and the relationships between CSR and accountin...The objectives of the present study are to put forth the concept of corporate social responsibility (CSR) in Turkey (Kayseri) and to examine research on this concept and the relationships between CSR and accounting information systems. Research data were gathered from 100 accounting managers who work in businesses with 250 or more employees in Kayseri. The dimensions of CSR were considered as business policies, environmental policies, market policies, and social policies, and the effects of these factors on accounting information systems were tested. Market policies and social policies dimensions of CSR had no significant impact on accounting information systems. Business policies and environmental policies dimensions of CSR had significant impacts on accounting information systems. Two basic conclusions were drawn from the current study: The business policy dimension of CSR had significant impacts on accounting information systems; the business policy and environmental policy dimensions of CSR together had significant impacts on accounting intbrmation systems.展开更多
The discourse of corporate social views of the role of the firm in a responsibility (CSR) has grown rapidly over the last decade. There are different society and disagreements as to whether wealth maximization shoul...The discourse of corporate social views of the role of the firm in a responsibility (CSR) has grown rapidly over the last decade. There are different society and disagreements as to whether wealth maximization should be the sole goal of a corporation. There is also a debate on whether CSR practices are beneficial for firms. Studies examining the performance of firms that have adopted a CSR policy within a range of sectors in various countries provide inconsistent results. Some studies show excess returns among companies adopting a CSR policy relative to the companies that do not adopt such a policy, while others do not find differences in returns. To further dispel the ambiguity on this issue, the authors explore the relationship between CSR adoption and financial performance of firms' shares in Israeli market, with a US market benchmark as a test of specificity. The findings reveal that no significant difference exists between the performance of firms adopting a CSR policy and firms that do not. Thus, the inclusion of investments in socially-responsible firms in an investor's portfolio does not appear to significantly impact the portfolio's performance. Managers and investors interested in investing in CSR may do so without any concern of the lower returns or performance. This study provides an additional support for the CSR School in that its findings indicate that, on the one hand, investments in firms that integrate social and environmental responsibility are just "as good as" investments in firms that do not. On the other hand, such investments can be seen as superior, since in addition to the financial returns, investors contribute to changing the face of the global environment and are creating a system for support and enforcement that ensures the existence of a better world for the children in the present and future.展开更多
The strategy of the company, such as corporate social responsibility (CSR), can be adopted to show a good image of the company to the external parties. The company can maximize the shareholders' equities, the prosp...The strategy of the company, such as corporate social responsibility (CSR), can be adopted to show a good image of the company to the external parties. The company can maximize the shareholders' equities, the prosperity of the owners of interests, the reputation of the company, and the long-term viability of the company by undertaking the CSR. The controversy whether the company should be engaged in CSR or not is still going on. According to the shareholder theory, the supporters of CSR (Donaldson & Preston, 1995; Jones, 1995) say that CSR is a mechanism to achieve a better financial condition and to maximize the property of the shareholders (A. Mackey, T. B. Mackey, & Barney, 2007). This research investigates in three folds, the relationships among corporate governance, CSR, and firm performance, then the relationship between intellectual property and firm performance. This research shows that the independent board of commissioners is related to CSR. CSR and the institutional ownership are also related to firm performance. In addition, intellectual property is strongly related to firm performance. This means that intellectual property owned by public-limited companies in Indonesia increases firm performance.展开更多
This article aims to identify the challenges in the hospitality industry in Sao Luis, Maranhao, Brazil, with the perspective of developing an organizational culture that enables the practice of corporate social respon...This article aims to identify the challenges in the hospitality industry in Sao Luis, Maranhao, Brazil, with the perspective of developing an organizational culture that enables the practice of corporate social responsibility (CSR). This study method was qualitative, exploratory, and descriptive (Richardson, 1999). The data were collected by interviews with leaders of national and international chain operating hotel companies in Sao Luis (June 2013), using the technique of content analysis. The theoretical framework was developed upon the concept of human resources management (HRM) and CSR. The research findings confirm that CSR is considered as a business strategy and that it contributes to personal and professional fulfillment of employees due to the offer of some benefits, such as remuneration and career plans, pleasurable work environments, awards, and recognition. Beyond that, findings also revealed that the hotels develop CSR activities, particularly focusing on employees, in order to provide guests' satisfaction. The main conclusions are: (1) Leadership is essential to build a culture that leads to a collective involvement in CSR actions; and (2) HRM is considered as a strategic tool for the development of CSR.展开更多
The purpose of this paper is to evaluate the board roles that make a board effective in the performance of adopting corporate social responsibility (CSR) practices. This paper examines directors' perceptions of the...The purpose of this paper is to evaluate the board roles that make a board effective in the performance of adopting corporate social responsibility (CSR) practices. This paper examines directors' perceptions of the three main roles: monitoring, service, and strategic, which provide tools for critically understanding how the board adds the value in moving the organization towards more CSR practices. The stakeholder theory is used to distinguish the influence of the three main roles on the adoption of CSR practices. Primary data were collected for this research by conducting structured questionnaires with a sample of 461 directors from Saudi listed companies for study purpose. The results show that an appropriate mix of directors' roles and the development of sound board monitoring and service roles are the most crucial determinants of CSR adoption in Saudi listed companies. As the extant corporate governance and CSR literatures do not provide a clear perspective with contradictory outcomes about board roles in influencing CSR practices, the originality of this research is its contribution by evaluating the directors' perceptions of developing a direct relationship between the board roles and the adoption of CSR practices. Furthermore, the use of the stakeholder theory provides additional insights into identifying the most influential board role factors enhancing stakeholders' expectations of CSR practices.展开更多
This paper describes a brief overview of both corporate social responsibilities (CSR) and rural development (RD) ideas since the last 50 years. It aims at comparing and contrasting the both (CSR and RD) thoughts...This paper describes a brief overview of both corporate social responsibilities (CSR) and rural development (RD) ideas since the last 50 years. It aims at comparing and contrasting the both (CSR and RD) thoughts, and searches an initiative to expand the sustainable development achievement. Using secondary data from libraries studies, the progress of each thought will be identified to find out its advantages and weaknesses. Then, the result showed that the timeline perspectives come up with the conjunction idea of sustainability. In order to be more sustainable in development, then, the idea of CSR--as a tool for gaining sustainability in RD--should be transformed into "social business" approach. Here, there is a change in the time of taking decision about profit from "the last to the first". The paper contains four sub-topics: (1) definition and progress of CSR; (2) change in RD themes; (3) CSR, RD and social business; and (4) transformation of CSR to social business. The process of transformation from CSR to social business should include following agenda: (1) tailoring public-private partnerships to the local context; (2) providing resources, horizon and commitment; and (3) encouraging further innovation. This new position requires a shift in corporate law as well as establishing good corporate governance.展开更多
According to the analysis and statistics of relevant institution, it is a prominent problem that CSR reports generally become a mere formality. Through the analysis on the causes, it finds that it is inevitable for th...According to the analysis and statistics of relevant institution, it is a prominent problem that CSR reports generally become a mere formality. Through the analysis on the causes, it finds that it is inevitable for the phenomenon. Thus, we proposed to improve the cultivation mechanism of corporate responsibility by ex- panding and advancing the subject and the object, as well as the contents, of fi- nancial analysis in order to push ahead with CSR report in China.展开更多
This paper introduces the situation and the comparative advantage of Chinese textile & apparel industry. The negative impact of Corporate Social Responsibility on Chinese textile & apparel's competitiveness is that...This paper introduces the situation and the comparative advantage of Chinese textile & apparel industry. The negative impact of Corporate Social Responsibility on Chinese textile & apparel's competitiveness is that it will alter corporation's pricing strategies and lack of green competitiveness. The positive impact is that it will uphold enterprise competitiveness and upgrade enterprise strategy resilience. Chinese textile and apparel should mix CSR strategy into enterprise production, management, employees' training as well as the marketing in order to improve its competitiveness.展开更多
Corporate Social Responsibility (CSR) activities have been revealed as an emerging managerial tool and research field. The socioeconomic impact of the COVID-19 pandemic has prompted several companies to take on CSR in...Corporate Social Responsibility (CSR) activities have been revealed as an emerging managerial tool and research field. The socioeconomic impact of the COVID-19 pandemic has prompted several companies to take on CSR initiatives. The objective of this study was to investigate CSR initiatives implemented in companies specializing in pharmaceutical and biomedical products as well as medical equipment, prior and during the COVID-19 pandemic. A cross-sectional study was conducted in companies of the Hellenic Association of Pharmaceutical Companies (SFEE), the Panhellenic Association of Pharmaceutical Industry (PEF) and the Association of Health-Research and Biotechnology Industry (SEIV). A self-administered questionnaire was distributed to a total of 112 companies. Descriptive and multivariate statistical analyses were performed using SPSS 25.0. Levels of significance were two-tailed and statistical significance was set at p = 0.05. The final sample consisted of 74 companies with a response rate of 77.7%. Among them 62.2% were multinational and 37.8% national companies. Some companies provided pharmaceuticals (40.5%), medical equipment and biotechnology products (32.4%) and others were specializing in both categories (27.1%). A percentage equal to 89.2% stated that they implemented CSR activities, out of which 75.7% carried out COVID-19 related initiatives, such as in public health (37.7%), societal issues (27.2%), environment (19.9%), etc. Approximately 50% increased their CSR activities during the pandemic. Moreover, the majority of companies devoted ≤30% of their total CSR budget against the pandemic. The higher a company’s turnover, the higher CSR activities performance. Pharmaceutical and biomedical companies in Greece implemented CSR actions, prior and during the pandemic. Companies contributed to handle the effects of health crisis through CSR Covid-19 related activities, which differentiated according to company’s culture and wealth. It is important that authorities should reward companies carrying out CSR initiatives, given that they positively contribute to the societal recovery by financially supporting the health care sector and the overall economy.展开更多
As enterprises expand globally, the social value of their operations is assessed on the full range of their contribution to society. Enterprises must be profitable to succeed, but they also should strategically align ...As enterprises expand globally, the social value of their operations is assessed on the full range of their contribution to society. Enterprises must be profitable to succeed, but they also should strategically align their operations so far as feasible and sustainable in order to address related social needs. This alignment includes not only the beneficial design and quality of goods and services an enterprise produces, but also enhancing the beneficial effects that its full range of business processes, systems, and practices have on society. A comprehensive enterprise corporate social responsibility (CSR) audit is based on two comprehensive social systems models---one of society as a whole and another of the corporate organization. By juxtaposing these two models--which are mirror images of each other--an enterprise can identify various points where its activities intersect with relevant social needs and can configure its operations so far as feasible to alleviate pressing social issues. Using a comparative cost-benefit analysis, the enterprise determines which systems, processes, and activities need to configure or adapt in order to better address the societal needs that are most critical for its success. They may require the enterprise to re-design products or services, develop new activities or desist in others, or reconfigure processes or systems. Thus, enterprises must decide which options are most feasible in light of the societal benefit they are likely to produce. As creatures of society, enterprises have much to gain by strengthening civil society and addressing its most pressing needs whenever possible within the limits of its commercial mission. What action to take depends upon the firm's cost-benefit analysis.展开更多
Addressing social issues is very crucial for government and thus government is primarily expected to create an enabling environment for raising awareness and stimulating public debate for the existing social challenge...Addressing social issues is very crucial for government and thus government is primarily expected to create an enabling environment for raising awareness and stimulating public debate for the existing social challenges and issues.Indian government is proactive to encourage legal mandates in various dimensions enabling responsible business practices.What organizations do with their money is being increasingly caught on the public radar leading to bringing ethical issues to the forefront.The paper is an effort to understand how financial responsible effort is playing out in the state-owned enterprises(SOEs),and also the effort towards handling corporate social responsibility(CSR)across SOEs in India.The paper elaborates whether ethical financing is a form of social responsibility in organizations and elaborates the status of responsible financing of SOEs in India.The paper also discusses the practices encouraging ethical financing in SOEs in India.展开更多
Corporate social responsibility (CSR) is becoming more and more frequently emphasized part of management in the structure of Polish enterprises. These results from the fact that growing awareness of consumers, destr...Corporate social responsibility (CSR) is becoming more and more frequently emphasized part of management in the structure of Polish enterprises. These results from the fact that growing awareness of consumers, destructive impact of industry on the natural environment, economic scandals, unethical behavior among entrepreneurs, bring about redefining the principles of a business activity on the market by entrepreneurs. As a result of the above, such values as honesty, trust, or responsibility take on greater importance. Additionally, more and more often, Polish entrepreneurs pay attention to the influence of the company on the environment, the way the stakeholders are treated, while striving to maximize profit. The present paper looks into the subject of social responsibility from the point of view of Polish enterprises. To verify this objective, there was the analysis of the due literature performed, and also carried out the survey among 174 entrepreneurs running their business activity in the area of Southern Poland. The research tool used in the research was the questionnaire (PAPI and CAWI). In the conducted research, there were factors analyzed referring to knowledge of social responsibility among the people holding both managerial and lower-level positions, in particular opinion, is it important for enterprises to be driven by ethical standards? How to implement CSR in their structures? How to understood concept of CSR? What are the reasons for the implementation of CSR in the strategy of the company? The considerations (both the theoretical and practical ones) confirmed that the Polish enterprises feel the increased need to implement the activities in the field of social responsibility, which, in the present conditions, constitutes an important part of running a business activity.展开更多
This study examined whether exposure to a firm's report of corporate social responsibility (CSR) activities affected attitudes toward the firm and increased behavioral intent to purchase products and services from ...This study examined whether exposure to a firm's report of corporate social responsibility (CSR) activities affected attitudes toward the firm and increased behavioral intent to purchase products and services from it. Findings showed that increased knowledge of a company's CSR deeds fosters positive attitudes and favorable purchase intentions toward the company. Reports that compared the firm's CSR activities to the competitor's activities favorably affected consumers' attitudes and purchase intentions positively. On the other hand, self-promotional reports affected neither attitudes nor purchase intentions significantly.展开更多
This paper focuses on the functions of controlling in Estonia and Germany, The analysis based on the study carried out in Estonian enterprises in 2008. The study was conducted by the Estonian work group of the Interna...This paper focuses on the functions of controlling in Estonia and Germany, The analysis based on the study carried out in Estonian enterprises in 2008. The study was conducted by the Estonian work group of the International Controller Association ICV (internationaler controller verein). The methodology and controlling questionnaire were the same, which were used by the German work group of ICV in 2006. The mentioned questionnaire was also worked out in Germany by Otto Beisheim School of Management. The authors compared the results of both studies Cultural differences and their impact on the tasks of controllers were also scrutinized. The results of the research indicate that the tasks of Estonian controllers are strictly fixed with procedure documents, which leaves very lithe room lbr independence and initiative. Usually, they are not involved in the strategic planning and goal setting. The final conclusion is that the sustainability function of controlling is much more on the background compared to other functions of controlling, but in the future the role of this function is expected to increase展开更多
This paper, which is to be collocated with international research studies of the historical origins of corporate social responsibility (CSR), deals with both the theme of CSR itself and the topics related to it thro...This paper, which is to be collocated with international research studies of the historical origins of corporate social responsibility (CSR), deals with both the theme of CSR itself and the topics related to it through an examination of the key characteristics of the theories of the master in the field of Italian Economia Aziendale, Paolo Emilio Cassandro (1910-2004), who wrote an impressive number of works on numerous subjects that are of notable current relevance, including the social role of business, the concept of added value, and the role of the social report in the process of providing information for external purposes. Through an analytical-descriptive approach, our work will focus in particular on certain aspects of his life and works, which show beyond doubt the great value of his contribution to the advancement, at both national and international levels, of research into CSR. The main aim of what follows is to highlight not only the innovative nature of Cassandro's studies of the subject when compared with other research carried out in Italy in the second half of the 20th century but also how strikingly relevant they are to CSR as a topic for international scholars today.展开更多
A well-known fact about the Nigerian Niger Delta region is incessant conflicts between the oil transnational corporations (Oil TNCs) and the oil producing communities. This could be attributed to the fact that the a...A well-known fact about the Nigerian Niger Delta region is incessant conflicts between the oil transnational corporations (Oil TNCs) and the oil producing communities. This could be attributed to the fact that the activities of Oil TNCs have continued to unleash untold devastation on the environment of the oil producing communities and its consequences on the local economy and by extension the total obliteration of the livelihood of the inhabitants of the area. Therefore, the Oil TNCs are increasingly becoming conscious of their devastating impact on the ecology of the area and their blatant disregard for the socio-economic development of the host communities. Consequently, the Oil TNCs have come to embrace the idea of executing Corporate Social Responsibility (CSR) projects as a vehicle to intervene meaningfully in order to mitigate the adverse effect of their operations in host communities. This paper attempts a review and analysis of CSR practices of the two major Oil TNCs in Bayelsa State: Shell and Agip in six host communities: Olugboboro, Olugbobiri, Ikebiri 1, Oporoma, Angiama, and Peremabiri in Southern ljaw local government area. The key question explored in this study is: Has the practice of CSR in the Nigerian Niger Delta region by Oil TNCs brought about socio-economic development and drastic reduction in conflict between the host communities and the Oil TNCs? The paper argues that CSR projects of transnational oil corporations in Nigeria are driven by short-term expediency rather than the long term development needs of host communities through the provision of poor quality social amenities to these communities in order to secure social license to operate. For transnational oil corporations to make positive impact in the Nigerian Niger Delta Region, their CSR projects should be long tern in nature, taking into consideration the sustainable development needs of the local communities. The CSR projects should be in the form of high quality social amenities and environmental rehabilitation and protection, which could serve the needs of the present and future generations.展开更多
Corporate Environmental Responsibility(CER) is the subsystem of Corporate Social Responsibility(CSR),which continues to increase prominence in the global economy.Nowadays,CER becomes more important in corporate sustai...Corporate Environmental Responsibility(CER) is the subsystem of Corporate Social Responsibility(CSR),which continues to increase prominence in the global economy.Nowadays,CER becomes more important in corporate sustainable development.Based on Carroll's pyramid mode of CSR,this article explores the systematic feature of CER.From a systematic perspective,it sorts out its elements,structure,function,and principles of CER.And the four levels of economic,legal,ethical,and charitable structure are emphasized.With these considerations interpreted into practice,success will be achieved in potential cost savings,technological innovation,increased public acceptance,and better relations with governments.展开更多
文摘It is imperative to aggressively advocate for and transmit the ideas of corporate social responsibility as Chinese family enterprises transition into the phase of corporate inheritance.This study conducts a thorough examination of existing literature to elucidate the concept and model of western corporate social responsibility.It also analyses the current state of Chinese corporate social responsibility and highlights the fulfilment of corporate social responsibility by private enterprises.Furthermore,it specifically investigates the significance of family enterprises in promoting and preserving the culture of corporate responsibility.Lastly,it delves into the correlation between corporate social responsibility and family enterprises.This study presents the process of transmission and inheritance of Chinese family firms,focusing on the influence of Chinese traditional culture,the original purpose of enterprise development,and enterprise image.
文摘Hotel as a hospitality industry should manage its reputation as a valuable asset for the business continuity. The hotel's reputation is built up by the employee's perceptions of treatment and sense of belonging and engagement of the hotel. The purpose of this study is to analyze employee's perceptions of corporate social responsibility (CSR) activities, employee engagement, and corporate reputation that have been undertaken by the hotel industry in Jakarta and how demographic factors influence these perceptions. The structure equation model (SEM) was implemented to find each variable influence. Samples were taken from hotel employees who work in five-star hotels in Jakarta with 221 respondents (response rate 78.9%). The results indicate that CSR activities significantly influence employee engagement and corporate reputation, and at the same time, employee engagement significantly influences cor0orate reputation.
文摘The objectives of the present study are to put forth the concept of corporate social responsibility (CSR) in Turkey (Kayseri) and to examine research on this concept and the relationships between CSR and accounting information systems. Research data were gathered from 100 accounting managers who work in businesses with 250 or more employees in Kayseri. The dimensions of CSR were considered as business policies, environmental policies, market policies, and social policies, and the effects of these factors on accounting information systems were tested. Market policies and social policies dimensions of CSR had no significant impact on accounting information systems. Business policies and environmental policies dimensions of CSR had significant impacts on accounting information systems. Two basic conclusions were drawn from the current study: The business policy dimension of CSR had significant impacts on accounting information systems; the business policy and environmental policy dimensions of CSR together had significant impacts on accounting intbrmation systems.
文摘The discourse of corporate social views of the role of the firm in a responsibility (CSR) has grown rapidly over the last decade. There are different society and disagreements as to whether wealth maximization should be the sole goal of a corporation. There is also a debate on whether CSR practices are beneficial for firms. Studies examining the performance of firms that have adopted a CSR policy within a range of sectors in various countries provide inconsistent results. Some studies show excess returns among companies adopting a CSR policy relative to the companies that do not adopt such a policy, while others do not find differences in returns. To further dispel the ambiguity on this issue, the authors explore the relationship between CSR adoption and financial performance of firms' shares in Israeli market, with a US market benchmark as a test of specificity. The findings reveal that no significant difference exists between the performance of firms adopting a CSR policy and firms that do not. Thus, the inclusion of investments in socially-responsible firms in an investor's portfolio does not appear to significantly impact the portfolio's performance. Managers and investors interested in investing in CSR may do so without any concern of the lower returns or performance. This study provides an additional support for the CSR School in that its findings indicate that, on the one hand, investments in firms that integrate social and environmental responsibility are just "as good as" investments in firms that do not. On the other hand, such investments can be seen as superior, since in addition to the financial returns, investors contribute to changing the face of the global environment and are creating a system for support and enforcement that ensures the existence of a better world for the children in the present and future.
文摘The strategy of the company, such as corporate social responsibility (CSR), can be adopted to show a good image of the company to the external parties. The company can maximize the shareholders' equities, the prosperity of the owners of interests, the reputation of the company, and the long-term viability of the company by undertaking the CSR. The controversy whether the company should be engaged in CSR or not is still going on. According to the shareholder theory, the supporters of CSR (Donaldson & Preston, 1995; Jones, 1995) say that CSR is a mechanism to achieve a better financial condition and to maximize the property of the shareholders (A. Mackey, T. B. Mackey, & Barney, 2007). This research investigates in three folds, the relationships among corporate governance, CSR, and firm performance, then the relationship between intellectual property and firm performance. This research shows that the independent board of commissioners is related to CSR. CSR and the institutional ownership are also related to firm performance. In addition, intellectual property is strongly related to firm performance. This means that intellectual property owned by public-limited companies in Indonesia increases firm performance.
文摘This article aims to identify the challenges in the hospitality industry in Sao Luis, Maranhao, Brazil, with the perspective of developing an organizational culture that enables the practice of corporate social responsibility (CSR). This study method was qualitative, exploratory, and descriptive (Richardson, 1999). The data were collected by interviews with leaders of national and international chain operating hotel companies in Sao Luis (June 2013), using the technique of content analysis. The theoretical framework was developed upon the concept of human resources management (HRM) and CSR. The research findings confirm that CSR is considered as a business strategy and that it contributes to personal and professional fulfillment of employees due to the offer of some benefits, such as remuneration and career plans, pleasurable work environments, awards, and recognition. Beyond that, findings also revealed that the hotels develop CSR activities, particularly focusing on employees, in order to provide guests' satisfaction. The main conclusions are: (1) Leadership is essential to build a culture that leads to a collective involvement in CSR actions; and (2) HRM is considered as a strategic tool for the development of CSR.
文摘The purpose of this paper is to evaluate the board roles that make a board effective in the performance of adopting corporate social responsibility (CSR) practices. This paper examines directors' perceptions of the three main roles: monitoring, service, and strategic, which provide tools for critically understanding how the board adds the value in moving the organization towards more CSR practices. The stakeholder theory is used to distinguish the influence of the three main roles on the adoption of CSR practices. Primary data were collected for this research by conducting structured questionnaires with a sample of 461 directors from Saudi listed companies for study purpose. The results show that an appropriate mix of directors' roles and the development of sound board monitoring and service roles are the most crucial determinants of CSR adoption in Saudi listed companies. As the extant corporate governance and CSR literatures do not provide a clear perspective with contradictory outcomes about board roles in influencing CSR practices, the originality of this research is its contribution by evaluating the directors' perceptions of developing a direct relationship between the board roles and the adoption of CSR practices. Furthermore, the use of the stakeholder theory provides additional insights into identifying the most influential board role factors enhancing stakeholders' expectations of CSR practices.
文摘This paper describes a brief overview of both corporate social responsibilities (CSR) and rural development (RD) ideas since the last 50 years. It aims at comparing and contrasting the both (CSR and RD) thoughts, and searches an initiative to expand the sustainable development achievement. Using secondary data from libraries studies, the progress of each thought will be identified to find out its advantages and weaknesses. Then, the result showed that the timeline perspectives come up with the conjunction idea of sustainability. In order to be more sustainable in development, then, the idea of CSR--as a tool for gaining sustainability in RD--should be transformed into "social business" approach. Here, there is a change in the time of taking decision about profit from "the last to the first". The paper contains four sub-topics: (1) definition and progress of CSR; (2) change in RD themes; (3) CSR, RD and social business; and (4) transformation of CSR to social business. The process of transformation from CSR to social business should include following agenda: (1) tailoring public-private partnerships to the local context; (2) providing resources, horizon and commitment; and (3) encouraging further innovation. This new position requires a shift in corporate law as well as establishing good corporate governance.
文摘According to the analysis and statistics of relevant institution, it is a prominent problem that CSR reports generally become a mere formality. Through the analysis on the causes, it finds that it is inevitable for the phenomenon. Thus, we proposed to improve the cultivation mechanism of corporate responsibility by ex- panding and advancing the subject and the object, as well as the contents, of fi- nancial analysis in order to push ahead with CSR report in China.
文摘This paper introduces the situation and the comparative advantage of Chinese textile & apparel industry. The negative impact of Corporate Social Responsibility on Chinese textile & apparel's competitiveness is that it will alter corporation's pricing strategies and lack of green competitiveness. The positive impact is that it will uphold enterprise competitiveness and upgrade enterprise strategy resilience. Chinese textile and apparel should mix CSR strategy into enterprise production, management, employees' training as well as the marketing in order to improve its competitiveness.
文摘Corporate Social Responsibility (CSR) activities have been revealed as an emerging managerial tool and research field. The socioeconomic impact of the COVID-19 pandemic has prompted several companies to take on CSR initiatives. The objective of this study was to investigate CSR initiatives implemented in companies specializing in pharmaceutical and biomedical products as well as medical equipment, prior and during the COVID-19 pandemic. A cross-sectional study was conducted in companies of the Hellenic Association of Pharmaceutical Companies (SFEE), the Panhellenic Association of Pharmaceutical Industry (PEF) and the Association of Health-Research and Biotechnology Industry (SEIV). A self-administered questionnaire was distributed to a total of 112 companies. Descriptive and multivariate statistical analyses were performed using SPSS 25.0. Levels of significance were two-tailed and statistical significance was set at p = 0.05. The final sample consisted of 74 companies with a response rate of 77.7%. Among them 62.2% were multinational and 37.8% national companies. Some companies provided pharmaceuticals (40.5%), medical equipment and biotechnology products (32.4%) and others were specializing in both categories (27.1%). A percentage equal to 89.2% stated that they implemented CSR activities, out of which 75.7% carried out COVID-19 related initiatives, such as in public health (37.7%), societal issues (27.2%), environment (19.9%), etc. Approximately 50% increased their CSR activities during the pandemic. Moreover, the majority of companies devoted ≤30% of their total CSR budget against the pandemic. The higher a company’s turnover, the higher CSR activities performance. Pharmaceutical and biomedical companies in Greece implemented CSR actions, prior and during the pandemic. Companies contributed to handle the effects of health crisis through CSR Covid-19 related activities, which differentiated according to company’s culture and wealth. It is important that authorities should reward companies carrying out CSR initiatives, given that they positively contribute to the societal recovery by financially supporting the health care sector and the overall economy.
文摘As enterprises expand globally, the social value of their operations is assessed on the full range of their contribution to society. Enterprises must be profitable to succeed, but they also should strategically align their operations so far as feasible and sustainable in order to address related social needs. This alignment includes not only the beneficial design and quality of goods and services an enterprise produces, but also enhancing the beneficial effects that its full range of business processes, systems, and practices have on society. A comprehensive enterprise corporate social responsibility (CSR) audit is based on two comprehensive social systems models---one of society as a whole and another of the corporate organization. By juxtaposing these two models--which are mirror images of each other--an enterprise can identify various points where its activities intersect with relevant social needs and can configure its operations so far as feasible to alleviate pressing social issues. Using a comparative cost-benefit analysis, the enterprise determines which systems, processes, and activities need to configure or adapt in order to better address the societal needs that are most critical for its success. They may require the enterprise to re-design products or services, develop new activities or desist in others, or reconfigure processes or systems. Thus, enterprises must decide which options are most feasible in light of the societal benefit they are likely to produce. As creatures of society, enterprises have much to gain by strengthening civil society and addressing its most pressing needs whenever possible within the limits of its commercial mission. What action to take depends upon the firm's cost-benefit analysis.
文摘Addressing social issues is very crucial for government and thus government is primarily expected to create an enabling environment for raising awareness and stimulating public debate for the existing social challenges and issues.Indian government is proactive to encourage legal mandates in various dimensions enabling responsible business practices.What organizations do with their money is being increasingly caught on the public radar leading to bringing ethical issues to the forefront.The paper is an effort to understand how financial responsible effort is playing out in the state-owned enterprises(SOEs),and also the effort towards handling corporate social responsibility(CSR)across SOEs in India.The paper elaborates whether ethical financing is a form of social responsibility in organizations and elaborates the status of responsible financing of SOEs in India.The paper also discusses the practices encouraging ethical financing in SOEs in India.
文摘Corporate social responsibility (CSR) is becoming more and more frequently emphasized part of management in the structure of Polish enterprises. These results from the fact that growing awareness of consumers, destructive impact of industry on the natural environment, economic scandals, unethical behavior among entrepreneurs, bring about redefining the principles of a business activity on the market by entrepreneurs. As a result of the above, such values as honesty, trust, or responsibility take on greater importance. Additionally, more and more often, Polish entrepreneurs pay attention to the influence of the company on the environment, the way the stakeholders are treated, while striving to maximize profit. The present paper looks into the subject of social responsibility from the point of view of Polish enterprises. To verify this objective, there was the analysis of the due literature performed, and also carried out the survey among 174 entrepreneurs running their business activity in the area of Southern Poland. The research tool used in the research was the questionnaire (PAPI and CAWI). In the conducted research, there were factors analyzed referring to knowledge of social responsibility among the people holding both managerial and lower-level positions, in particular opinion, is it important for enterprises to be driven by ethical standards? How to implement CSR in their structures? How to understood concept of CSR? What are the reasons for the implementation of CSR in the strategy of the company? The considerations (both the theoretical and practical ones) confirmed that the Polish enterprises feel the increased need to implement the activities in the field of social responsibility, which, in the present conditions, constitutes an important part of running a business activity.
文摘This study examined whether exposure to a firm's report of corporate social responsibility (CSR) activities affected attitudes toward the firm and increased behavioral intent to purchase products and services from it. Findings showed that increased knowledge of a company's CSR deeds fosters positive attitudes and favorable purchase intentions toward the company. Reports that compared the firm's CSR activities to the competitor's activities favorably affected consumers' attitudes and purchase intentions positively. On the other hand, self-promotional reports affected neither attitudes nor purchase intentions significantly.
文摘This paper focuses on the functions of controlling in Estonia and Germany, The analysis based on the study carried out in Estonian enterprises in 2008. The study was conducted by the Estonian work group of the International Controller Association ICV (internationaler controller verein). The methodology and controlling questionnaire were the same, which were used by the German work group of ICV in 2006. The mentioned questionnaire was also worked out in Germany by Otto Beisheim School of Management. The authors compared the results of both studies Cultural differences and their impact on the tasks of controllers were also scrutinized. The results of the research indicate that the tasks of Estonian controllers are strictly fixed with procedure documents, which leaves very lithe room lbr independence and initiative. Usually, they are not involved in the strategic planning and goal setting. The final conclusion is that the sustainability function of controlling is much more on the background compared to other functions of controlling, but in the future the role of this function is expected to increase
文摘This paper, which is to be collocated with international research studies of the historical origins of corporate social responsibility (CSR), deals with both the theme of CSR itself and the topics related to it through an examination of the key characteristics of the theories of the master in the field of Italian Economia Aziendale, Paolo Emilio Cassandro (1910-2004), who wrote an impressive number of works on numerous subjects that are of notable current relevance, including the social role of business, the concept of added value, and the role of the social report in the process of providing information for external purposes. Through an analytical-descriptive approach, our work will focus in particular on certain aspects of his life and works, which show beyond doubt the great value of his contribution to the advancement, at both national and international levels, of research into CSR. The main aim of what follows is to highlight not only the innovative nature of Cassandro's studies of the subject when compared with other research carried out in Italy in the second half of the 20th century but also how strikingly relevant they are to CSR as a topic for international scholars today.
文摘A well-known fact about the Nigerian Niger Delta region is incessant conflicts between the oil transnational corporations (Oil TNCs) and the oil producing communities. This could be attributed to the fact that the activities of Oil TNCs have continued to unleash untold devastation on the environment of the oil producing communities and its consequences on the local economy and by extension the total obliteration of the livelihood of the inhabitants of the area. Therefore, the Oil TNCs are increasingly becoming conscious of their devastating impact on the ecology of the area and their blatant disregard for the socio-economic development of the host communities. Consequently, the Oil TNCs have come to embrace the idea of executing Corporate Social Responsibility (CSR) projects as a vehicle to intervene meaningfully in order to mitigate the adverse effect of their operations in host communities. This paper attempts a review and analysis of CSR practices of the two major Oil TNCs in Bayelsa State: Shell and Agip in six host communities: Olugboboro, Olugbobiri, Ikebiri 1, Oporoma, Angiama, and Peremabiri in Southern ljaw local government area. The key question explored in this study is: Has the practice of CSR in the Nigerian Niger Delta region by Oil TNCs brought about socio-economic development and drastic reduction in conflict between the host communities and the Oil TNCs? The paper argues that CSR projects of transnational oil corporations in Nigeria are driven by short-term expediency rather than the long term development needs of host communities through the provision of poor quality social amenities to these communities in order to secure social license to operate. For transnational oil corporations to make positive impact in the Nigerian Niger Delta Region, their CSR projects should be long tern in nature, taking into consideration the sustainable development needs of the local communities. The CSR projects should be in the form of high quality social amenities and environmental rehabilitation and protection, which could serve the needs of the present and future generations.
基金supported by "2015 English Teaching of Corporate Social Responsibility Course Construction Project for Foreign Students in Shanghai Universities"
文摘Corporate Environmental Responsibility(CER) is the subsystem of Corporate Social Responsibility(CSR),which continues to increase prominence in the global economy.Nowadays,CER becomes more important in corporate sustainable development.Based on Carroll's pyramid mode of CSR,this article explores the systematic feature of CER.From a systematic perspective,it sorts out its elements,structure,function,and principles of CER.And the four levels of economic,legal,ethical,and charitable structure are emphasized.With these considerations interpreted into practice,success will be achieved in potential cost savings,technological innovation,increased public acceptance,and better relations with governments.