Business student attitudes toward corporate social responsibility: a Vietnamese study

2021 ◽  
pp. 1-24
Author(s):  
Hauthikim Do ◽  
Chee Chuong Sum
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Student Attitudes ◽  
Business Students ◽  
Male Students ◽  
Business Organizations ◽  
Context Sensitive ◽  
Theoretical Perspectives ◽  
Corporate Social ◽  
Practical Implications

Abstract Globally, organizations are increasingly embracing corporate social responsibility (CSR) to strengthen competitive advantage. Although CSR is recognized to be context-sensitive, the literature is still lacking studies that examine CSR in different contexts, particularly non-western ones. Our study adds to a deeper understanding of CSR in Vietnam by identifying the predictors of CSR attitudes of business students. Vietnam has rich cultural, social, and economic characteristics that offer new theoretical perspectives and insights on the contextual nature of CSR. Our findings showed that CSR attitudes related positively to idealism and student seniority, and negatively to materialism and male students. A positive CSR–relativism relationship was uncovered. Spirituality related positively to the importance of CSR to business sustainability and negatively to CSR's importance to short-term competitiveness. The findings have theoretical and practical implications on the understanding and practice of CSR that would benefit CSR researchers, business organizations, and education institutions.

scholarly journals IMPACT OF CORPORATE SOCIAL RESPONSIBILITY ACTIVITIES OVER THE EMPLOYEES OF THE ORGANIZATION: AN EXPLORATORY STUDY

2012 ◽  
Vol 8 (2) ◽  
Author(s):  
Rizwana Bashir ◽  
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Social Services ◽  
Social Ethics ◽  
Business Organizations ◽  
Organizational Productivity ◽  
And Performance ◽  
Corporate Social ◽  
Level Of Motivation ◽  
Practical Implications

Purpose- This study is aimed at identifying internal impact of the corporate social responsibility activities - an impact on the employees of the organizations engaged in these activities. It explores as how the organizations' engagement in these activities positively affects the employees' feelings towards the organizations reshaping their level of motivation, performance and intention of remaining with the organizations for a longer time. Methodology/sample- Philosophy we used in this research is interpretivism. Because we interpreted meaning out of the activities and data collected. Sample size for the study was 30 employees working for different business organizations of Karachi comprising 14 female and 16 male employees. The participants were between 24 and 50 years of age Findings- The study concluded that organizations' indulgence in corporate social responsibility activities positively impacts employees' attitude towards the organization resulting into better level of organizational belongingness and job satisfaction among them that, in turn, is likely to improve organizational productivity. Practical Implications- This study suggests that employees' positive perception towards an organizations' social ethics and social services may influence their attitudes and performance, which in turn may affect the organizational productivity. In this sense, this study hints at another benefit of the CSR activities to the organizations suggesting a lucrative rate of return on their investment.

Responding to Social Responsibilities and Ethics - A Study of Refractory Industry in Odisha

2016 ◽  
Vol 1 (1) ◽  
Author(s):  
Saikat Gochhait
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Ethical Issues ◽  
Business Organizations ◽  
Ethical Practices ◽  
Secondary Sources ◽  
Modern Business ◽  
Industrial Markets ◽  
Corporate Social ◽  
Profit Maximisation

Businesses work in a wide social environment in which they have a responsibility to a range of stakeholders including the community. The term Corporate Social Responsibility (CSR) refers to the responsibility that modern business organizations have to creating a healthy and prosperous society. Ethical practices in refractory marketing help marketers distinguish between right and wrong behavior. Adherence to ethics is essential in industrial markets as mutual trust among buyers and sellers is the key to long-term success. Marketing has evolved from a production-centric approach to a societal marketing approach that lays greater emphasis on the ethical issues in marketing. With the advent of globalization, corporations continue to evolve, grow in power, and influence the process of consolidation. Corporations are in positions of power that allow them to do greater damage to others when they act unethically or socially in an irresponsible manner. The rights theory encompasses a variety of ethical philosophies holding that certain human rights are fundamental and must be respected by other humans. The economic theories of the firm cannot be segregated of ethical considerations as they have crucial impact on how the firm concentrates on economic power, formulate the rules of law. Profit maximisation has always been the driving force and an undercurrent behind the development of corporate. But profit is not made in vacuum, it always has an associated cost, some of which is always externalized (Rhee, 2008). Corporate law has an ethical foundation and the debate on values necessarily revolves round the activities of the firm. This research paper on the basis of secondary sources of data collected from reports, research papers and Internet, focuses on corporate social responsibility (CSR) of TATA Group with reference to Tata Krosaki Refractories Ltd, Bajoria Group with reference to IFGL Refractories Ltd (Odisha), OCL Refractories Ltd, Sarvesh Refractories, and Manishree Refractories (Odisha). The study intends to understand the scope of corporate social responsibility and get an insight in CSR and ethical practices in the light of the case study of the refractory industries in Odisha.

Corporate Social Responsibility and Sustainability (CSRS) Initiatives among European and Asian Business Schools: A Web-based Content Analysis

2017 ◽  
Vol 20 (5) ◽  
pp. 1231-1247 ◽  
Author(s):  
Mohsin Abdur Rehman ◽  
Muhammad Kashif ◽  
Michela Mingione
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Social Responsibility ◽  
Business School ◽  
University Rankings ◽  
Global Business ◽  
Web Based ◽  
Corporate Social ◽  
Business And Management ◽  
Practical Implications

The purpose of this study is to explore the extent to which MBA programmes offered by top European and Asian B-schools have a corporate social responsibility and sustainability (CSRS) orientation as per their websites. The websites of top-200 (based on the QS Global Business and Management University Rankings 2015) European and Asian B-schools were explored and content analysed to reach meaningful conclusions. The findings reveal European B-schools have much stronger CSRS orientation once compared with the Asian B-schools. Furthermore, only few B-schools promote CSRS centres on their websites which has some useful practical implications. This is the first study to explore the CSRS orientation among top-200 European and Asian B-schools based on an analysis of their respective websites. Additionally, a cross-continental comparison between European and Asian MBA programmes is unique to this study. The results have implications for global managers, in general, and business school policymakers, in specific, to embark the CSR initiatives to gain competitive advantage.

CSR in the German Mittelstand

2021 ◽  
Author(s):  
Marina Lipski
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Role Model ◽  
Positive Trend ◽  
Theoretical Perspectives ◽  
Corporate Social ◽  
Csr Engagement

Increasingly aware of the advantages and rewards of corporate social responsibility (CSR), more small and medium-sized companies (SMEs) are interested in engaging in CSR. This book focuses on the German Mittelstand, which consists mostly of SMEs and is considered a role model for other economies. It examines the development of CSR engagement in the German Mittelstand and outlines trends that will allow better recommendations for CSR implementation. The positive trend toward the issue leads to the necessity of a structured CSR approach. Thus, this book offers an overview of important theoretical perspectives, an analysis of the CSR development in the German Mittelstand, and strategic considerations for a successful CSR implementation. With a foreword by Olga Kuznetsova.

scholarly journals Theoretical Perspectives on Corporate Social Responsibility Disclosure: A Critical Review

2015 ◽  
Vol 5 (2) ◽  
pp. 38 ◽  
Author(s):  
Mohamed A. Omran ◽  
Dineshwar Ramdhony
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stakeholder Theory ◽  
Social Contract ◽  
Critical Review ◽  
Developed Countries ◽  
Legitimacy Theory ◽  
Theoretical Perspectives ◽  
Csr Disclosure ◽  
Corporate Social

This study provides an extensive critical review of the theoretical perspectives applied on corporate social responsibility (CSR) disclosure literature. From a CSR standpoint we review and discuss, in detail, legitimacy theory, stakeholder theory, social contract theory, and signalling theory to identify the situations that suit each of these perspectives. The findings show that there is no universal theory applicable on corporate social responsibility disclosure for all situations or societies. While legitimacy theory suggests CSR disclosures are part of a process of legitimation, stakeholder theory offers an explanation of CSR accountability to stakeholders. Legitimacy theory seems to be more suitable for organizations working in developed countries, on the other hand, stakeholder theory appears to be most suitable for organizations working in developing countries; where a corporation can manage its stakeholders and the pressure to comply with existing legislation is less as compared to the developed countries. Social contract theory is appropriate for developed/emerged economies, as CSR disclosure exists due to an implicit social contract between business and society, which implies some indirect obligations of business towards society. Signalling theory will suit a situation where firms are competing for resources. A firm willing to demarcate from other firms will engage in more CSR practices. It is also important that the signal reaches the target audience by reporting on CSR. 

Differences in implementing corporate social responsibility through SA8000 and ISO 26000 standards

2017 ◽  
Vol 28 (4) ◽  
pp. 438-457 ◽  
Author(s):  
Andrea Chiarini ◽  
Emidia Vagnoni
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Manufacturing Companies ◽  
Content Type ◽  
Iso 26000 ◽  
Pros And Cons ◽  
Corporate Social ◽  
First Time ◽  
Financial Issues ◽  
Practical Implications

Purpose There are different ways of implementing a corporate social responsibility (CSR) system. One interesting way of implementing a CSR system is based on standards such as SA8000 and ISO 26000. The purpose of this paper is to investigate the differences brought by the two standards in European manufacturing in CSR implementation using a survey. Design/methodology/approach Eight hypotheses were derived from an analysis of the implementation pattern for a CSR management system revealed from a review of the literature as well as from the actual two investigated standards. A questionnaire based on these hypotheses was administered to the CSR managers of 326 European manufacturing companies. A χ2 and Cramer’s V-tests were used to validate the results. The CSR managers also added comments to their responses. The qualitative results gathered from the respondents’ comments helped the authors’ to better understand the quantitative data. Findings The results showed differences in how the standards affect strategies, economic and financial issues, stakeholders involved, environmental management, customer and market issues, supply chain management and CSR key performance indicators. The results indicated that it is not clear how production and technical departments can be involved in and committed to such standards or, in general, to a CSR system. Research limitations/implications The research is based on a sample of European manufacturing managers and limited to the implementation of two specific CSR standards. Practical implications The differences between the standards should be interesting to practitioners who are thinking of implementing a CSR system in a manufacturing context and weighing the pros and cons of each standard. Originality/value This research analyses, for the first time, the differences in CSR implementation brought by SA8000 and ISO 26000 in manufacturing and, in particular, in production and technical departments.

Investigating the relationship between strategic quality management (SQM) and corporate social responsibility (CSR)

2018 ◽  
Vol 34 (11) ◽  
pp. 26-28
Keyword(s):  
Corporate Social Responsibility ◽  
Quality Management ◽  
Social Responsibility ◽  
Design Methodology ◽  
Content Type ◽  
Pertinent Information ◽  
Corporate Social ◽  
Strategic Quality Management ◽  
The Relationship ◽  
Practical Implications

Purpose This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies. Design/methodology/approach This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context. Findings That whilst there are similarities between Strategic Quality Management (SQM) and Corporate Social Responsibility (CSR), one is not dependent on the other. Originality/value The briefing saves busy executives, strategists and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.

The impact of ownership structure on corporate tax avoidance with corporate social responsibility as mediating variable

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Anissa Dakhli
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Tax Avoidance ◽  
Institutional Ownership ◽  
Corporate Tax ◽  
Data Set ◽  
Content Type ◽  
Corporate Social ◽  
The Impact ◽  
Practical Implications

Purpose The purpose of this paper is to investigate the direct and indirect relationship between institutional ownership and corporate tax avoidance using corporate social responsibility (CSR) as a mediating variable. Design/methodology/approach This study uses panel data set of 200 French firms listed during the 2007–2018 period. The direct and indirect effects between managerial ownership and tax avoidance were tested by using structural equation model analysis. Findings The results indicate that institutional ownership negatively affects tax avoidance. The greater the proportion of the institutional ownership, the lower the likelihood of tax avoidance usage. From the result of the Sobel test, this study indicated that CSR partially mediates the effect of institutional ownership on corporate tax avoidance. Practical implications The findings have some policy and practical implications that may help regulators in improving the quality of transactions and in achieving more efficient market supervision. They recommend to the government to add regulations and restrictions to the structure of corporate ownership to control corporate tax avoidance in French companies. Originality/value This study extends the existing literature by examining both the direct and indirect effect of institutional ownership on corporate tax avoidance in French companies by including CSR as a mediating variable.

Corporate social responsibility: a case study in the company of urbanization of Curitiba

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ananda Silva Singh ◽  
Eduardo De Carli ◽  
Luiz Aurélio Virtuoso ◽  
Andréa Paula Segatto ◽  
Fernanda Salvador Alves
Keyword(s):  
Corporate Social Responsibility ◽  
Public Schools ◽  
Social Responsibility ◽  
Public Transportation ◽  
Single Case ◽  
Transportation System ◽  
Content Type ◽  
Corporate Social ◽  
Practical Implications

Purpose The purpose of this paper is to analyze the commitment to a corporate social responsibility (CSR) practice developed by Company of Urbanization of Curitiba S/A – URBS, located in Curitiba (Paraná), Brazil. The paper observes the CSR practice developed by the company. Design/methodology/approach A descriptive study that used a qualitative approach was held. The research strategy of the research used consisted of a case study. Data were collected through semi-structured, in-depth interviews, documental analysis and direct observation. These data were further analyzed through the content analysis’ perspective. Findings The organization in question, even without obligation, develops a CSR project that contributes to the formation and awareness of young citizens, comprising ethical, voluntary, economical and legal responsibilities. Research limitations/implications Because of the fact that this is a single case study, the results cannot be generalized, representing only the reality of this case. Practical implications The practical implications of this study lies in the attention toward training of students of public schools, especially in aspects of buses and services usage and care for public equity, factors that even contribute to citizenship and the formation of better people and professionals. This will, in the future, contribute to form citizens that are more aware and who will tend to contribute to adequate usage of the transportation system as a whole, resulting in savings for the organization. Social implications The project analyzed in this study contributes to the formation of better citizens regarding the respect and ethical responsibilities they develop toward the public transportation system. Originality/value This paper demonstrates the commitment to a CSC practice made by a mixed-economy organization that develops this practice to contribute to the formation of citizens of the city. The value of this paper lies in the fact that it shows how CSR practices can be aligned with other practices of organizations, contributing to all stakeholders involved in it.

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