A Qualified Account of Supererogation: Toward a Better Conceptualization of Corporate Social Responsibility

2020 ◽  
Vol 30 (2) ◽  
pp. 250-272 ◽  
Author(s):  
Antonio Tencati ◽  
Nicola Misani ◽  
Sandro Castaldo
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Corporate Philanthropy ◽  
Active Role ◽  
Business Case ◽  
Moral Obligations ◽  
Business Interests ◽  
Creating Shared Value ◽  
Business In Society ◽  
Corporate Social

ABSTRACTSome firms are initiating pro-stakeholder activities and policies that transcend conventional corporate social responsibility (CSR) conceptions and seem inconsistent with their business interests or economic responsibilities. These initiatives, which are neither legally nor morally obligatory, are responding to calls for a more active role of business in society and for a broader interpretation of CSR. In fact, they benefit stakeholders in a superior and an innovative way and are difficult to reconcile with commonly used rationales in the extant CSR literature, such as win-win opportunities, creating shared value, or corporate philanthropy. For better insight, we develop a qualified account of the concept of supererogation from ethical theory. This account, which examines voluntary responses to moral obligations from which a business is normally excused, is applied to identify the unique features of the initiatives that are not readily understood within conventional reasoning, which is generally focused on a business case.

scholarly journals Corporate Social Responsibility and Its Relevance to Accounting

2015 ◽  
Vol 8 (9) ◽  
pp. 178 ◽  
Author(s):  
Saeid Homayoun ◽  
Zabihollah Rezaee ◽  
Zahra Ahmadi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Business Organizations ◽  
Moral Obligations ◽  
Academic Communities ◽  
Creating Shared Value ◽  
Good Reputation ◽  
Social And Environmental Performance ◽  
Corporate Social ◽  
Responsibility Accounting

Corporate social responsibility (CSR) has been extensively and inconclusively debated in the literature. In this essay, we examine the development of CSR by both reviewing the evolution of the conceptual framework and models of CSR and discussing social responsibility accounting and auditing. We conclude that both business and academic communities worldwide should pay closer attention to CSR and its components of economic, social, and environmental performance. Business organizations worldwide are just starting to recognize the importance of quality as it relates to CSR and the link between profitability and social behavior. Justifications for CSR are fulfilling moral obligations, maintaining a good reputation, ensuring sustainability and licensing to operate, and creating shared value for all corporate stakeholders.

CSR@ 2%: A NEW MODEL OF CORPORATE SOCIAL RESPONSIBILITY IN INDIA

2018 ◽  
Vol 1 (3) ◽  
pp. 56-66
Author(s):  
Anupam Singh ◽  
Dr. Priyanka Verma
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Corporate Philanthropy ◽  
Social Issues ◽  
Business Community ◽  
Net Worth ◽  
The Social ◽  
Net Profit ◽  
Corporate Social ◽  
Indian Scenario

Corporate Social Responsibility (CSR) earlier applied as corporate philanthropy and has been in practice in India since ages. However, philanthropy in globalised and modern India does not solve the purpose in quantity and quality. Clause 135 of Company Act 2013 created huge hue and cry among the business community in India. As per clause 135 of the Companies Act, 2013, Every company with an annual turnover of 1,000 crore INR ($161 million) and more, or a net worth of 500 crore INR ($80 million) and more, or a net profit as low as five crore INR ($800,000) and more have to spend at least 2% of their average net profit over the previous three years on CSR activities. With the introduction of new Company act 2013 India became the first country in the world to have legislation for compulsory CSR spending. The paper aims at analyzing the motive of making CSR spending mandatory and it also attempts to explain the concept of CSR in the present Indian scenario, the social issues addressed by the Indian corporations, and methodologies adopted by them to address those issues.

scholarly journals Corporate Social Responsibility (CSR) of Innovative Pharmaceutical Corporations. The Case of BIOGEN

2018 ◽  
Vol 21 (3) ◽  
pp. 45-62 ◽  
Author(s):  
Janina Witkowska
Keyword(s):  
Corporate Social Responsibility ◽  
Pharmaceutical Industry ◽  
Social Responsibility ◽  
Corporate Philanthropy ◽  
Developed Countries ◽  
Orphan Drugs ◽  
Pharmaceutical Firms ◽  
Life Saving ◽  
Corporate Social

The aim of this paper is to discuss the common features and specificity of Corporate Social Responsibility (CSR) practices of innovative transnational corporations (TNCs) acting in the pharmaceutical industry. The innovativeness of pharmaceutical firms is understood here as their ability to make a breakthrough in the treatment of rare, incurable diseases. The examination of the issue leads to the conclusion that the specificity of CSR in this industry is related to the contradiction between the economic and social/ethical aspects of innovation processes in this field. A key issue of CSR in the innovative pharmaceutical industry seems to be the pricing of drugs, especially orphan and ultra‑orphan drugs, resulting in patients from less developed countries having limited access to life‑saving medicines or those that improve the quality of life. Corporations use their monopolistic position to set extremely high prices. However, without the market/marketing exclusivity offered to pharmaceutical firms by the law, orphan drugs would probably not be developed, produced and commercialized. Traditional CSR practices (corporate philanthropy, community and neighborhood programs, volunteerism etc.) cannot be treated as sufficient ‘compensation’ for the high prices of medicines. Real, true CSR in the innovative pharmaceutical industry requires either abandoning or reducing extreme monopolistic privileges and offering medicines for rare diseases at lower prices.

scholarly journals IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY PT KAI DAOP 8 SURABAYA DALAM PROGRAM RAIL CLINIC

2020 ◽  
Vol 3 (2) ◽  
pp. 194-209
Author(s):  
Sulistyo Rahayu Ningrum ◽  
Fitria Widiyani Roosinda
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Social Marketing ◽  
Corporate Philanthropy ◽  
Cause Related Marketing ◽  
Corporate Social Marketing ◽  
Corporate Social ◽  
Clinic Program

PT Kereta Api Indonesia (Persero) Daop 8 Surabaya melaksanakan tanggung jawab sosial terhadap lingkungan sekitarnya dalam bentuk Program Rail Clinic. Program ini merupakan implementasi corporate social responsibility perusahaan untuk  mensejahterakan masyarakatnya. Program yang didedikasikan untuk masyarakat ini dalam bentuk layanan kereta kesehatan, memberikan bantuan kepada masyarakat di araea rel kereta yang jauh dari akses kesehatan. Penelitian menggunakan  pendekatan kualitatif. Hasil penelitian mengungkapkan Program Rail Clinic dalam CSR PT KAI Daop 8 Surabaya menghasilkan beberapa aktivitas utama yang dijalankan yakni cause promotion, cause related marketing, corporate social marketing, corporate philanthropy, community valunteering dan socialy responsible bussines practice. Aktivitas Program Rail Clinic berhasil membantu masyarakat dari aspek pelayanan kesehatan Kata Kunci: Rail Clinic,CSR, PT KAI Daop 8 Surabaya

scholarly journals CORPORATE SOCIAL RESPONSIBILITY IN INDIAN BANKING INDUSTRY: STUDY ON ATTEMPTS OF HDFC BANK

2016 ◽  
Vol 4 (8) ◽  
pp. 62-74
Author(s):  
Nidhi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Institutions ◽  
Banking Sector ◽  
Banking Industry ◽  
Self Regulation ◽  
Secondary Data ◽  
Moral Obligations ◽  
Industry Study ◽  
Corporate Social

This paper is the study about the Corporate Social Responsibilities of the banking industry in India. Social Responsibility of business refers to what a business does over and above the statutory requirement for the benefit of the society. The word “responsibility” emphasizes that the business has some moral obligations towards the society. Corporate Social Responsibility also called Corporate Conscience or Responsible Business is a form of corporate self-regulation integrated into a business model. The paper is based on secondary data. Now-a-days CSR has been assuming greater importance in the corporate world including financial institutions and banking sector. Banks and other financial institutions start promoting environment friendly and socially responsible lending and investment practices. The paper consists of key areas of 6 banks and a case study on HDFC Bank.

scholarly journals OPINI MASYARAKAT TERHADAP KEGIATAN CORPORATE SOCIAL RESPONSIBILITY PT PABRIK GULA CANDI BARU

2016 ◽  
Vol 4 (1) ◽  
pp. 31
Author(s):  
Panca Wardhana ◽  
Ainur Rochmaniah
Keyword(s):  
Corporate Social Responsibility ◽  
Public Opinion ◽  
Social Responsibility ◽  
Corporate Philanthropy ◽  
Sampling Technique ◽  
Literature Study ◽  
Sugar Factory ◽  
The People ◽  
Corporate Social Marketing ◽  
Corporate Social

The purpose of this study was to determine public opinion towards corporate social responsibility Candi Baru sugar factory. This research used descriptive quantitative method, from a population of 367 householders, while a sample of 79 respondents. The sampling technique used proportional sampling techniques and random sampling. Collecting data used literature study, questionnaires and interviews. Analyzing data used descriptive statistics. The result study stated that, Candi Baru sugar factory has conducted two types of corporate social responsibility, namely corporate social marketing and corporate philanthropy. Public opinion towards corporate social responsibility Candi Baru sugar factory has been well overall, but there were still negative opinion of the people. It caused by multiple factors, the distribution of the assistance provided was uneven, the shape and the amount of assistance provided is considered incompatible with pollution and losses caused by the activity of production companies, as well as their distrust of the objectivity of the company in selecting the target activity.

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