A social LCA framework to assess the corporate social profile of companies: Insights from a case study

2017 ◽  
Vol 164 ◽  
pp. 1665-1676 ◽  
Author(s):  
Thomas Tsalis ◽  
Alexandra Avramidou ◽  
Ioannis E. Nikolaou
Keyword(s):  
Social Lca ◽  
Corporate Social

Corporate Social Responsibility Practices in Indian Petroleum Companies: A Case Study of Selected PSUs

Think India ◽  
2018 ◽  
Vol 21 (3) ◽  
pp. 13-18
Author(s):  
Abhijit Ranjan Das ◽  
Subhadeep Mukherjee
Keyword(s):  
Corporate Social Responsibility ◽  
Public Sector ◽  
Social Responsibility ◽  
Business Environment ◽  
Annual Reports ◽  
Net Worth ◽  
Net Profit ◽  
Petroleum Companies ◽  
Corporate Social

Corporate Social Responsibility (CSR) is not a very new concept, it is an old concept. Earlier, in India it was optional to the company that they may contribute voluntarily towards CSR but after the Companies Act 2013, it was formally introduced in the business environment and was made mandatory for those companies whose net worth and profit cross a threshold limit. They should contribute 2% of the average net profit of just preceding three years profit. This paper primarily focuses on CSR practices of some selected public sector petroleum companies in India. The study has been conducted based on the Annual Reports of seven selected public sector companies. Five years of data on CSR spending from 2009–10 to 2014–15 were examined. Moreover, the pattern of expenses was also examined. Since petroleum companies are giants of the India economy and contribute significantly towards the Gross Domestic Product (GDP) of our country. Thus it is necessary to look into how these companies are contributing towards CSR. An attempt has been made to examine the early impact of Section 135 of the Companies Act.

scholarly journals The Social Balance Sheet as Part of the Annual Report in Financial Institutions. A Case Study: Banco Bilbao Vizcaya Argentaria (BBVA)

2021 ◽  
Vol 13 (6) ◽  
pp. 3075
Author(s):  
Miguel Ángel Martín Valmayor ◽  
Beatriz Duarte Monedero ◽  
Luis A. Gil-Alana
Keyword(s):  
Annual Report ◽  
Economic Value ◽  
Balance Sheet ◽  
Value Added ◽  
Social Value ◽  
Economic Value Added ◽  
The Social ◽  
Social Balance ◽  
Corporate Social

In this paper, we examine the concept of the social balance sheet (SBS) and its evolution in corporate social reports that large companies have to issue today in their yearly statements. The SBS allows companies to evaluate their compliance with corporate social responsibility during a specific period and quantify its level of accomplishment. From a methodological perspective, this research analyzed the information that should be contained in the SBS report comparing economic value added (EVA) with other social value added statements (SVA), analyzing also in detail the case of Spain’s Banco Bilbao Vizcaya Argentaria (BBVA) bank as one of the pioneers in offering social reports. Along with this study, their metrics following EVA were recalculated and a more academic SVA statement was proposed for this specific case.

ENVIRONMENTAL POLICY AND CSR IN PETROLEUM REFINING COMPANIES IN GREECE: CONTENT AND GLOBAL REPORTING INITIATIVE (GRI) ANALYSIS

2016 ◽  
pp. 1650013
Author(s):  
THEODORE METAXAS ◽  
MARIA TSAVDARIDOU
Keyword(s):  
Climate Change ◽  
Environmental Policy ◽  
Petroleum Refining ◽  
Local Communities ◽  
Global Reporting Initiative ◽  
Environmental Footprint ◽  
High Importance ◽  
Case Study Analysis ◽  
Corporate Social

The environmental policy and Corporate Social Responsibility (CSR) are two notions of high importance for enterprises and nations. Numerous pages have been written about the environmental policy of companies in their CSR reports. Whether it concerns to raise environmental awareness among their employees or local communities or to give in detail their environmental footprint at the end of the story it is about giving proofs of their environmental policy. Climate change is among the topics of CSR reports and is under examination in this paper. A case study analysis will be applied in order to present how climate change is interpreted in the CSR reports of Greek companies from the petroleum refining industry.

Correlates of academic misconduct and CSR proclivity of students

2014 ◽  
Vol 6 (1) ◽  
pp. 128-148 ◽  
Author(s):  
Stephen K. Nkundabanyanga ◽  
Charles Omagor ◽  
Irene Nalukenge
Keyword(s):  
Structural Equation ◽  
Statistical Modelling ◽  
Error Variance ◽  
Academic Misconduct ◽  
Fraud Triangle ◽  
Cross Sectional ◽  
Content Type ◽  
Quantitative Results ◽  
Corporate Social

Purpose – The purpose of this paper is to examine the effect of the fraud triangle, Machiavellianism, academic misconduct and corporate social responsibility (CSR) proclivity of students. Design/methodology/approach – The present study surveyed 471 university students. The study was cross-sectional and employed structural equation modelling in statistical modelling. Findings – The study provides evidence that perceived opportunity to cheat in examinations is the single most important factor accounting for significant variations in rationalization and academic misconduct. Similarly, low Machiavellians significantly get inclined to CSR ideals. The fraud triangle alone accounts for 36 per cent of the variations in academic misconduct, hence the error variance is 64 per cent of academic misconduct itself. This error variance increases to 78 per cent when a combination of perceived opportunity, rationalization, Machiavellianism is considered. Moreover, both Machiavellianism and academic misconduct account for 17 per cent of variations in students’ proclivity to CSR ideals. Research limitations/implications – Results imply that creating a setting that significantly increases a student's anticipated negative affect from academic misconduct, or effectively impedes rationalization ex ante, might prevent some students from academic misconduct in the first place and then they will become good African corporate citizens. Nevertheless, although the unit of analysis was students, these were from a single university – something akin to a case study. The quantitative results should therefore be interpreted with this shortcoming in mind. Originality/value – This paper contributes to the search for predictors of academic misconduct in the African setting and as a corollary, for a theory explaining academic misconduct. Those students perceiving opportunity to cheat in examinations are also able to rationalize and hence engage in academic misconduct. This rationalization is enhanced or reduced through Machiavellianism.

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