Applying international standards and guidelines on corporate social responsibility: An action plan

2005 ◽  
Vol 14 (3) ◽  
pp. 71-77 ◽  
Author(s):  
Jacqueline Cramer
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Action Plan ◽  
International Standards ◽  
Standards And Guidelines ◽  
Corporate Social

scholarly journals Corporate Social Responsibility Information in Annual Reports in the EU—A Czech Case Study

2019 ◽  
Vol 11 (1) ◽  
pp. 237 ◽  
Author(s):  
Radka MacGregor Pelikánová
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
International Standards ◽  
Annual Reports ◽  
The European Union ◽  
Eu Member States ◽  
Annual Reporting ◽  
Corporate Social ◽  
The Eu

The commitment of the European Union (EU) to Corporate Social Responsibility (CSR) is projected into EU law about annual reporting by businesses. Since EU member states further develop this framework by their own domestic laws, annual reporting with CSR information is not unified and only partially mandatory in the EU. Do all European businesses report CSR information and what public declaration to society do they provide with it? The two main purposes of this paper are to identify the parameters of this annual reporting duty and to study the CSR information provided by the 10 largest Czech companies in their annual statements for 2013–2017. Based on legislative research and a teleological interpretation, the current EU legislative framework with Czech particularities is presented and, via a case study exploring 50 annual reports, the data about the type, extent and depth of CSR is dynamically and comparatively assessed. It appears that, at the minimum, large Czech businesses satisfy their legal duty and e-report on CSR to a similar extent, but in a dramatically different quality. Employee matters and adherence to international standards are used as a public declaration to society more than the data on environmental protection, while social matters and research and development (R&D) are played down.

The determinants of corporate social responsibility disclosure: evidence from Vietnam’s listed companies in chemical industry

2020 ◽  
Vol 20 (1) ◽  
Author(s):  
Nguyen Thuy Anh ◽  
Hue Ly Tran ◽  
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Chemical Industry ◽  
Listed Companies ◽  
International Standards ◽  
Annual Reports ◽  
Reporting Framework ◽  
Chemical Companies ◽  
Csr Disclosure ◽  
Corporate Social

This paper aims to observe corporate social responsibility (CSR) disclosure and to identify the determinants of CSR disclosure (CSRD) of Vietnam’s listed companies in chemical industry from 2014 to 2017. A rating system was built by incorporating the comprehensive Global Reporting Initiatives (GRI) reporting framework to measure firm’s CSR disclosure. The financial data was collected from FiinPro and manually collected from annual reports. The findings show that CSRD in Vietnam’s chemical companies is still inadequate, and most of the firm disclosure is far below the international standards. In addition, it is found that firm size, profitability and female board members have a positive correlation with CSR disclosure. On the other hand, CEO gender has a significant relationship with CSR disclosure. The results strengthen the previous studies and give more detailed implications to managers in this industry.

scholarly journals The Evolution of Institutional Environment of Corporate Social Responsibility in Russia

2019 ◽  
Vol 9 (3) ◽  
pp. 82-88
Author(s):  
M. A. Izmailova
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Institutional Environment ◽  
Environmental Problems ◽  
International Standards ◽  
Evolutionary Development ◽  
Socially Responsible ◽  
Wide Range ◽  
Responsible Behaviour ◽  
Corporate Social

The article is devoted to the understanding of the main stages and prerequisites of the evolutionary development of socially responsible behaviour of subjects. The stages and factors of the development of socially responsible behaviour of subjects are presented in chronological order. The author emphasised that the rich experience and traditions of charity, philanthropy, philanthropy in the Russian state were destroyed by the revolution of 1917. A retrospective analysis of the evolution of social responsibility revealed a steady trend towards institutionalisation of assistance to those in need. At the present stage, the concept of corporate socialresponsibility is an effective tool for solving a wide range of economic, social and environmental problems. The author stressed that the formation of a socially oriented society is possible provided the involvement of all its institutions in the form of a consolidated solution of the whole complex of accumulated problems. The concept of corporate social responsibility is recognised as one of the tools for solving economic, social and environmental problems. The establishment of mutually beneficial relations between business and government representatives, the multiplication of the best practices of socially responsible behavior of Russian companies based on the study and adaptation of foreign standard practices, the preparation of social reporting according to international standards, the positive dynamics in the publication of non-financial reports —it all become the norm in the Russian economy. The author concluded that the current period of development of social responsibility in Russia is characterized by the primary institutionalization of corporate social responsibility with the involvement of large businesses, non-profit organizations and other stakeholders in the sustainable development of society.

scholarly journals CORPORATE SOCIAL RESPONSIBILITY OF LOGISTICS BUSINESS

2021 ◽  
Vol 138 (4) ◽  
pp. 56-67
Author(s):  
KHARSUN Liudmyla
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Supply Chains ◽  
Service Providers ◽  
International Standards ◽  
Development Programs ◽  
Doing Business ◽  
Global Pandemic ◽  
Wide Range ◽  
Corporate Social

Background. The activities of logistics companies require introduction of mana­gement tools of corporate social responsibility (CSR) at the strategic and operational level today. Accordingly, the issues of specific features, manifestation forms and promising areas of development of socially oriented logistics business are relevant. Analysis of recent research and publications has shown that there is a wide range of publications about CSR nature, principles, forms and its implications for enterprises. However, the features of socially oriented development programs by logistics companies are not studied. The aim of the article is to investigate the peculiarities of manifestation of corporate social responsibility, the forms and directions of its implementation in the activities of lo­gistics service providers in the context of modern global challenges. Materials and methods. Methods of comparative analysis, synthesis, systema­tization, generalization were used in this paper. Results. Thanks to socially oriented approaches to doing business, logistics com­panies are often able to achieve significant resource savings, solve staffing issues, support innovative development, establish and maintain transparent and mutually beneficial rela­tionships with all stakeholders in supply chains. The main areas of CSR for logistics companies are environmental, which is manifested in the plane of transport and ware­housing operations; economic area ensures the efficiency and reliability of logistics chains, development of economic systems; social area is in the context of labor relations and ensuring consumer rights. Operators of the Ukrainian logistics services market are actively implementing CSR practices and confirm this fact with certificates of compliance with international standards. During the COVID-19 pandemic, logistics companies significantly expanded socially oriented business practice. Conclusion. In the context of the global pandemic crisis, new threats and challenges are emerging for logistics operators, related to their increased accountability to society and growing risks to the uninterrupted functioning of supply chains. Keywords: corporate social responsibility, logistic companies, sustainable deve­lop­ment programs, socially oriented activities, virtuous partnership, standards of sustain­nable business development.

scholarly journals Working conditions as one of the areas for implementing the concept of corporate social responsibility

Management ◽  
2014 ◽  
Vol 18 (1) ◽  
pp. 21-33 ◽  
Author(s):  
Anna Cierniak-Emerych ◽  
Kamil Zięba
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Working Conditions ◽  
Empirical Studies ◽  
International Standards ◽  
Practical Realization ◽  
Corporate Social

Summary Implementation of the corporate social responsibility (CSR) concept is presented, as it applies to the practice of companies. The authors focus on an isolated area of CSR implementation, namely the improvement of working conditions, in the context of selected international standards and norms directly referencing the CSR concept. Circumstances of practical implementations in this area are presented, based on results of pilot empirical studies. The context of the implementations is analysed, as well as their correlations with the task of practical realization of the CSR concept.

scholarly journals Integrated Management System Frameworks for Corporate Social Responsibility and Related Concepts

2016 ◽  
Vol 6 (3) ◽  
pp. 12 ◽  
Author(s):  
Pek Yew Liew ◽  
Christoph Luetge
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Management System ◽  
Integrated Management ◽  
International Standards ◽  
Three Dimensions ◽  
Future Research ◽  
Comprehensive Overview ◽  
Integrated Management System ◽  
Corporate Social

<p>Although integrated management system (IMS) is known as an approach that can systematically and progressively integrate requirements of multiple stakeholders into the business processes, there is surprisingly a dearth of research on the adoption of this approach for the implementation and integration of stakeholder oriented concepts such as corporate social responsibility (CSR) and its related concepts, namely corporate sustainability (CS) or sustainable development (SD). This literature review is intended to support future research on this topic by providing a comprehensive overview of the past research on IMS frameworks that were developed for CSR and CS/SD as well as an analysis of twelve different IMS frameworks for the implementation, integration and management of these concepts. Although CSR and CS/SD are concepts that are often used synonymously, different approaches were adopted for the implementation of both concepts. Our analysis of the frameworks revealed that there is a tendency to adopt only specific international standards such as SA 8000, ISO 26000 or AA 1000 in the IMS approaches for the implementation of CSR. However, in the case of CS/SD, a combination of different management systems standards (MSSs) was incorporated into the IMS approaches for the implemention of the three dimensions of CS/SD.</p><p><br /><strong></strong></p>

scholarly journals ПОЗИЦІОНУВАННЯ КОРПОРАТИВНОЇ СОЦІАЛЬНОЇ ВІДПОВІДАЛЬНОСТІ ФАРМАЦЕВТИЧНИХ КОМПАНІЙ ЗАСОБАМИ PR

2020 ◽  
pp. 95
Author(s):  
V. Berezenko ◽  
N. Sanakoeva ◽  
T. Ivanets
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
International Standards ◽  
Necessary Condition ◽  
Corporate Ethics ◽  
Pharmaceutical Companies ◽  
Main Task ◽  
Main Emphasis ◽  
Business Entities ◽  
Corporate Social

<div><p><em>The main emphasis is paid to the study of business social responsibility to the society. In particular, the experience of corporate social responsibility of business in the field of pharmacy on the basis of the activities of the companies «Pharmak», «Darnitsa» and «Bayer» is analyzed.</em></p></div><p><em>The essential features of the concept of «social responsibility of business» are investigated and the necessity of implementation of social responsibility in the system of strategic management of pharmaceutical companies as a necessary condition for ensuring their competitiveness is grounded. Importance of the initial formation of a correct and effective strategy for positioning of pharmaceutical companies social responsibility along with tracing its relevance, maintaining the attractiveness of the position for target consumers were accentuated.</em></p><p><em>In a scientific research it was revealed that according to European practice corporate social responsibility extends to seven areas: respect for the human rights; compliance with legal requirements; business and corporate ethics; protection of the environment; cooperation with stakeholders: employees, consumers, shareholders, the community, business entities; observance of international standards of behavior; transparency and accountability.</em></p><p><em>The study found that a basic level of a social responsibility is a necessary component of the activities of economic entities that implement this policy. Struggle for personal reputational capital is the main task of increasing the volume of goodwill for any pharmaceutical company. Pharmaceutical companies are trying to show humanization of their business, their social responsibility to society and involve all PR tools.</em></p><p><strong><em>Key words:</em></strong><em> positioning, corporate social responsibility of business, meansof PR, reputation capital.</em></p>

scholarly journals Relations Between Positive Impacts Of CSR, External Support, CSR Knowledge And The Degree Of CSR Practices In Thai Small And Medium Enterprises

2011 ◽  
Vol 10 (11) ◽  
pp. 17 ◽  
Author(s):  
Pornpimon Eua-anant ◽  
Dusadee Ayuwat ◽  
Buapun Promphakping
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Small And Medium Enterprises ◽  
International Standards ◽  
External Support ◽  
Noticeable Effect ◽  
Medium Enterprises ◽  
Corporate Social ◽  
Csr Engagement ◽  
Positive Impacts

This article investigates the relations between positive impacts from Corporate Social Responsibility (CSR), external support, knowledge about CSR and the degree of CSR practices according to international standards in the viewpoint of small and medium enterprises in Thailand. The survey among 262 small and medium enterprises in five sections in the northeastern region of Thailand reveals that positive impacts of CSR on internal issues have shown to be positively related to the degree of CSR practices in small and medium enterprises. While there is no clear evidence supporting the positive impacts of CSR on external issues, external support and knowledge of owners/managers of small and medium enterprises about CSR have influenced the degree of CSR practices. The results indicate that, for CSR practices according to international standards, Thai small and medium enterprises are more interested in internal issues providing tangible benefits for them. In addition, external support for Thai small and medium enterprises in CSR engagement may not be enough to have a noticeable effect on the degree of CSR practices in Thai small and medium enterprises.

scholarly journals The practices and Understanding of Corporate Social Responsibility in Public sector of Pakistan: A CaseofPPL-Pakistan

2015 ◽  
Vol 10 (6) ◽  
pp. 2275-2282
Author(s):  
Mohammad Salih Memon ◽  
Mushtaque Ali Jariko ◽  
Tania Mushtaque ◽  
Munir Ahmed Ahmadani ◽  
Faiz Muhammad Shaikh ◽  
...  
Keyword(s):  
Corporate Social Responsibility ◽  
Public Sector ◽  
Social Responsibility ◽  
Developing Nations ◽  
Vital Role ◽  
International Standards ◽  
Future Research ◽  
Public Companies ◽  
Internal Stakeholders ◽  
Corporate Social

The current research investigates the practices and understanding of Corporate Social Responsibility (CSR) in public sector of Pakistan. CSR is becoming very familiar in the field of business and is getting much popularity among scholars, academicians, practitioners, and communities. But, through this paper it is identified that practice and understanding of CSR in most of the developing nations including Pakistan is philanthropic and has not fully developed in accordance with international standards. Moreover, most of the companies believe that doing charitable activities is CSR.  This, off course is not the CSR as it is being practiced and developed in the West. The discourse of CSR among the developing nations is still at infancy stage and has to develop in accordance with the International standards. Further, with the help of this paper CSR and its overall structure is presented in which some key theories of CSR are also presented. The purpose of presenting this is to make aware the public companies of Pakistan to think beyond the current philanthropic approach of CSR.We believe that by broadening the practice and understanding of CSR can help companies to better develop their image before the various stakeholders.  Because, we believe that CSR oriented organizations are more efficient of attracting, motivating and retaining their internal stakeholders e.g. the employees and can have better image before the external stakeholders. Thus, we believe that more empirical research is needed and we encourage the future research be carried particularly in public sector because public sector plays vital role in solving the most of the societal problems.  In this paper the extent literature on CSR is presented in which the broader perspective of CSR is discussed.

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