scholarly journals Russian Coal Companies Ecological Responsibility Practices as a Social Development Harmonization Factor in the Globalization Context

2020 ◽  
Vol 174 ◽  
pp. 02004
Author(s):  
Valeriy Bobrikov ◽  
Nikita Ravochkin
Keyword(s):  
Social Development ◽  
Management Practices ◽  
Business Processes ◽  
Coal Industry ◽  
Corporate Management ◽  
Socially Responsible ◽  
Environmental Practices ◽  
Ecological Responsibility ◽  
Corporate Social ◽  
Coal Enterprises

In recent years globalization has created a new set of challenges and imperatives for industrial business, one of the most significant of which is greening. Indeed widespread environmental pollution increases many social groups interest. In the article the authors analyze Russian coal enterprises corporate management socio-environmental practices as a tool for regional social development harmonizing in a globalizing context. From the position of intellectual dynamics corporate social responsibility phenomenon substantial features are analyzed. Evolution features of Russian entrepreneurs socially responsible management practices reception are shown. Ecological aspect of management and environmental protection significance and vitality are justified in a view of the increased man-caused damage caused by coal industry enterprises. Environmental practices implemented features characteristic by the coal business in the openness and transparency world context are clarified. The list of advantages obtained by coal enterprises in the case of target groups environmental interests and needs satisfying is determined. It`s proved that greening becomes a modernization driver of coal business, as a result of which it is integrated into all business processes of enterprises. In conclusion, study main results are summarized.

scholarly journals Social responsibility as a factor in ensuring the competitiveness of a business organization

2019 ◽  
Vol 8 (2) ◽  
pp. 27-34
Author(s):  
Taras Kitsak
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Social Development ◽  
Business Processes ◽  
Sociological Research ◽  
Business Organization ◽  
Socially Responsible ◽  
The Stability ◽  
Corporate Social ◽  
The Impact

The article investigates manifestations, trends and dominants of the concept of social responsibility of business; its impact on balanced social development has been determined. The active role of social responsibility in ensuring the stability and competitiveness of business processes has been substantiated. The aim of the research is to determine the impact of socially responsible practices on the socio-economic development of a business organization in modern conditions. The author determined his own interpretation of corporate social responsibility after having researched its essence and its impact on social and business processes. The list of potential benefits for a business organization from realization of social investments has been specified and supplemented. The content and essence of the construct of a socially responsible organization which focuses on the development and successful functioning in a dynamic market environment have been distinguished. The sphere of interaction of the business organization with the main stakeholders has been analyzed and potential directions of establishing a constructive dialogue that will have a positive impact on the stability and success of business processes have been outlined. Sociological research on the evaluation of the perception of social responsibility by business organizations in Ukraine and awareness of its values, trends and benefits has been analyzed. Conclusions regarding directions of strengthening of forming the environment of facilitating the spreading of the concept of corporate social responsibility have been justified. Keywords: corporate social responsibility, stakeholders, balanced social development, socially responsible practices, social investments, social reporting.

scholarly journals Stakeholder Influences and Environmental Management Practices in Fleet Operations – A Research Agenda

2015 ◽  
Vol 773-774 ◽  
pp. 1360-1364
Author(s):  
Ai Chin Thoo ◽  
Lay Jie Tan
Keyword(s):  
Environmental Management ◽  
Business Performance ◽  
Management Practices ◽  
Business Processes ◽  
Academic Research ◽  
Future Research ◽  
Socially Responsible ◽  
Environmental Management Practices ◽  
The Relationship ◽  
Fleet Operations

Relationship between stakeholder influences and environmental management practices has not yet received sufficient attention in academic research in Malaysian fleet operations. Due to the increased awareness and concern among stakeholders for environmentally friendly business processes, the two main stakeholder influences including regulatory pressures and customer pressures are considered in combination to ensure firms to behave ethically and socially responsible. Environmental management practices including effectiveness of policy, effectiveness of implementation and effectiveness of planning in environmental management are one of the effective ways of dealing with environmental risks and costs. However, there is a little empirical research on how practitioners define and incorporate stakeholder influences into overall environmental management practices, particularly in the context of fleet operations. As such, this paper proposes a model to include two stakeholder influences and three environmental management practices. It is expected that this paper will offer useful guidance for future research scholars to empirically examine the relationship between stakeholder influences and environmental management practices for sustained business performance.

scholarly journals The CSR and greenwashing concepts knowledge and perceptions among employees of Polish organizations – a pilot study

2021 ◽  
Vol 2021 (154) ◽  
pp. 202-2015
Author(s):  
Bartosz ORZEŁ ◽  
◽  
Radosław WOLNIAK ◽  
Keyword(s):  
Corporate Social Responsibility ◽  
Pilot Study ◽  
Social Responsibility ◽  
Business Processes ◽  
Socially Responsible ◽  
Csr Reporting ◽  
Interview Method ◽  
Research Gap ◽  
Survey Interviews ◽  
Corporate Social

Purpose: The involvement of enterprises in corporate social responsibility (CSR) reporting is one of the most important aspects of contemporary business ethics. The purpose of the study is to examine the perception and knowledge of employees who work in enterprises declaring and to record their observations in case of CSR, its reporting and greenwashing phenomenon. Design/methodology/approach: The article presents a pilot study. A partially categorized interview method was used. The interview was divided into three parts: Part I – Employee satisfaction with work in an organization that declares to act socially responsible. Part II is connected to an employee's view of the corporate social responsibility of the organization in which he works. Part III – the concept of corporate social responsibility and greenwashing. Additionally the survey was conducted. All data was collected and conclusions were drawn. The research sample consisted of 10 people who were interviewed and among whom a survey was conducted. All respondents work in enterprises that declare and report corporate social responsibility. Findings: The vast majority of employees of enterprises are aware of issues related to CSR reporting. They also know the concept of greenwashing. However, the soft aspects related to informing employees about CSR and reporting are problematic. Research limitations/implications: The main limitation of this paper is research sample, which was 10 respondents/participants of survey/interviews. However, it should be remembered that this is a pilot study that is to initiate research on a larger scale. Practical implications: The results of the study proposed in the article, which would be conducted on a larger scale, may provide a picture of the insights of employees directly involved in the business process declared as socially responsible. This may allow determining the most important factors for the organization, which determine the satisfaction and commitment to work of people employed in socially responsible enterprises. Also their work efficiency, commitment to building organizational culture and conviction to the values well-established in the company can be improved Originality/value: On the basis of the literature analysis, it can be noticed that research on the perception of CSR mainly relates to building the non-financial value of enterprises or consumer perceptions/attitudes. On this basis, a research gap was identified in the field of knowledge and CSR perception and job satisfaction of employees actively participating in socially responsible business processes or CSR reporting

scholarly journals Does corporate social responsibility affect earnings management? Evidence from family firms

2019 ◽  
Vol 22 (2) ◽  
pp. 233-247
Author(s):  
Eva López-González ◽  
Jennifer Martinez-Ferrero ◽  
Emma García-Meca
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Earnings Management ◽  
Family Firms ◽  
Management Practices ◽  
Socially Responsible ◽  
Responsible Behavior ◽  
Panel Data Regression ◽  
Social And Environmental Performance ◽  
Corporate Social

The purpose of this paper is to shed light on the effect of corporate social responsibility performance on earnings management. We also examine the moderating role of family ownership on the association between earnings management and socially responsible performance. Based on an international sample of 6,442 firm-year observations from 2006 to 2014, we use several validated analysis and panel-data regression models. We find that social and environmental performance is positively related with earnings management; firms with a greater socially responsible performance show a higher discretionary behavior by promoting actions that mask the real financial and economic performance of the firm. However, we find that this positive relation is lower – moderated - in family-owned firms, mainly because of the fact that family firms show a greater socially responsible behavior aimed to preserve their socioemotional endowments and are negatively associated with earnings management practices.; El objetivo de este artículo es intentar aclarar el efecto de la responsabilidad social corporativa en la manipulación de información. También examinamos el efecto moderador de la familia en la relación entre manipulación de información y responsabilidad corporativa. Basados en una muestra internacional de 6,442 observaciones empresa-año durante los años 2006-2014, usamos análisis de validez y modelos de regresión para datos de panel. Hemos concluido que el desarrollo social y ambiental está positivamente relacionado con la manipulación de información; las empresas con una mayor actividad de responsabilidad social muestran un mayor comportamiento de manipulación a través de la promoción de acciones que enmascaran la realidad financiera y económica de la sociedad. Igualmente, encontramos que esta relación positiva es moderada a la baja en empresas familiares, principalmente porque las empresas familiares muestran una mayor responsabilidad social pues están centradas en conservar sus legados emocionales y así mismo están negativamente asociadas con prácticas relativas a la manipulación de información.

Corporate Social Responsibility and Sustainable Finance

2021 ◽  
Author(s):  
Hao Liang ◽  
Luc Renneboog
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Corporate Management ◽  
Socially Responsible ◽  
Firm Level ◽  
Investment Projects ◽  
Portfolio Decisions ◽  
Rating Agencies ◽  
Proxy Voting ◽  
Corporate Social

Corporate social responsibility (CSR) refers to the incorporation of environmental, social, and governance (ESG) considerations into corporate management, financial decision-making, and investors’ portfolio decisions. Socially responsible firms are expected to internalize the externalities they create (e.g., pollution) and be accountable to shareholders and other stakeholders (employees, customers, suppliers, local communities, etc.). Rating agencies have developed firm-level measures of ESG performance that are widely used in the literature. However, these ratings show inconsistencies that result from the rating agencies’ preferences, weights of the constituting factors, and rating methodology. CSR also deals with sustainable, responsible, and impact investing. The return implications of investing in the stocks of socially responsible firms include the search for an EGS factor and the performance of SRI funds. SRI funds apply negative screening (exclusion of “sin” industries), positive screening, and activism through engagement or proxy voting. In this context, one wonders whether responsible investors are willing to trade off financial returns with a “moral” dividend (the return given up in exchange for an increase in utility driven by the knowledge that an investment is ethical). Related to the analysis of externalities and the ethical dimension of corporate decisions is the literature on green financing (the financing of environmentally friendly investment projects by means of green bonds) and on how to foster economic decarbonization as climate change affects financial markets and investor behavior.

scholarly journals Personnel as a Resource of Coal Mining Industry Development

2018 ◽  
Vol 41 ◽  
pp. 04014 ◽  
Author(s):  
Valeriy Bobrikov ◽  
Nikita Ravochkin ◽  
Vladimir Shchennikov
Keyword(s):  
Professional Education ◽  
Public Life ◽  
Mining Industry ◽  
Coal Industry ◽  
Socially Responsible ◽  
Responsible Behavior ◽  
Modern Age ◽  
The World ◽  
Coal Enterprises ◽  
Training Of Personnel

Based on the trends in social and economic spheres of public life, in particular – the education sphere and taking into account the specifics of the Russian coal industry enterprises, in this article the authors attempt to theoretically understand the training of personnel of coal enterprises. It is shown in the study that the essence of the principles of socially responsible behavior has ancient roots, while the consumer's attitude towards nature begins only in the era of Modern age. A critical analysis of continuing professional education, which in theory is the most practice-oriented to the needs of the market, is presented. Discrepancies with the world practice of personnel training in accordance with the requirements of enterprises are revealed. The difficulties accompanying the process of training the personnel of the coal industry enterprises are indicated. The authors also cite suggestions and recommendations regarding the training of personnel employed in the coal industry taking into account a multitude of factors noted in the study.

scholarly journals The impact of leadership and organizational context on the acceptability of unethical HRM practices

Psicologia ◽  
2020 ◽  
Vol 34 (1) ◽  
pp. 56-66
Author(s):  
Eduardo Simões ◽  
Patrícia Duarte ◽  
Patrícia Nunes
Keyword(s):  
Ethical Leadership ◽  
Online Survey ◽  
Organizational Context ◽  
Management Practices ◽  
Codes Of Conduct ◽  
Socially Responsible ◽  
Hr Management ◽  
The Individual ◽  
Corporate Social ◽  
The Impact

Recent research has found that human resource (HR) practitioners judge the acceptability of ethically questionable practices based on the importance their organization attributes to ethical infrastructure (e.g., codes of conduct) and corporate social responsibility practices. This study sought to evaluate the effects of ethical leadership and the aforementioned factors on other non-HR organizational actors. More specifically, this research examined how these individuals judge the acceptability of three ethically dubious HR management practices: discrimination, disregard for the individual, and favoring those in power. Results obtained from data collected through an online survey indicate that ethical leadership is negatively associated with the acceptability of all three practices. Individuals in organizations with a stronger ethical infrastructurealso find discrimination and disregard for the individual less acceptable. The same is true of participants in organizations perceived as more socially responsible regarding employees and economic aspects.

scholarly journals Stakeholders within the framework of Corporate Social Responsibility: A systematic review

2021 ◽  
pp. 460-471
Author(s):  
Ruth Zárate-Rueda ◽  
Juan Sebastian Bautista-Zárate ◽  
Yolima Ivonne Beltrán-Villamizar
Keyword(s):  
Systematic Review ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Profit Maximization ◽  
Corporate Management ◽  
Systematic Review Methodology ◽  
Socially Responsible ◽  
Corporate Behavior ◽  
Corporate Social ◽  
Conceptual Evolution

Corporate Social Responsibility (CSR) represents the ethical corporate behavior in relation to stakeholders to respond to their needs and expectations; however, it has been suggested that involving stakeholders in corporate management reduces the profit maximization and leads to losses. Thus, this paper intends to analyze theoretical and conceptual trends on stakeholders and CSR between 2012 and 2016 to contextualize their origin, characteristics, and perspectives. The systematic review methodology was followed, which stems from bibliometric analysis to identify patterns related with literature, impact studies, and theoretical-conceptual evolution. The results show that organizations must find a balance between their interests in profit and socially responsible practices through sustainable processes from the social, economic, and environmental perspectives.

Incidence of Stakeholders in the corporate social responsibility of micro, small and medium-sized enterprises of Santa Marta

2018 ◽  
Vol 34 (62) ◽  
pp. 3-19
Author(s):  
Guillen León ◽  
Sergio Afcha
Keyword(s):  
Factor Analysis ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Value Chain ◽  
Training Programs ◽  
Small And Medium Enterprises ◽  
Corporate Management ◽  
Medium Enterprises ◽  
Corporate Social ◽  
The City

This article analyses the perception and application of corporate social responsibility (CSR) practices in a sample of 499 micro, small and medium enterprises (MSMEs) in the city of Santa Marta (Colombia) following the theory of Stakeholders. Specifically, the interdependence technique of exploratory factor analysis was used to determine the most influential Stakeholders in the execution of CSR practices. It was found that Stakeholders related to the value chain, the environment and corporate management favour social responsibility actions in local MSMEs. In contrast, community and government have less influence on the development of social responsibility practices in MSMEs. Additionally, it was found that the size of the business acts as an important moderator of the development of the CSR. Given that there is a distinctive influence of Stakeholders in the development of responsible practices in the MSMEs of Santa Marta, it is suggested that comprehensive training programs on social responsibility be promoted in smaller companies.

La legislación tributaria venezolana como promotora de la responsabilidad social empresarial

Oikos ◽  
2014 ◽  
Vol 16 (33) ◽  
pp. 53
Author(s):  
Ana Cecilia Chumaceiro Hernández ◽  
Judith Josefina Hernández de Velazco
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Tax Law ◽  
Socially Responsible ◽  
Palabras Clave ◽  
Interpretative Approach ◽  
Corporate Social

aVenezuelan Tax Law as a Promoter of Corporate Social Responsibility   RESUMEN El presente artículo tiene por objetivo disertar sobre los dispositivos contenidos en la legislación tributaria venezolana que actúan como promotores de la responsabilidad social empresarial (RSE), para ello se utilizó el paradigma Cualitativo, bajo un enfoque hermenéutico – interpretativo, cuyo método fue análisis de contenido. En tal sentido se han observado los aspectos, elementos y mecanismos que se encuentran en la LISLR, LIVA y LOCTI que fomentan, incentivan o coadyuvan la RSE; finalmente se plantearan lineamientos para la aceptación de una nueva cultura de RSE con dimensión tributaria. Considerando, que dentro de la legislación tributaria no existen dispositivos específicos que promuevan la RSE, y, ello debe ser tomado en cuenta por el legislador para modificar ciertas normas y crear el incentivo necesario para que las empresas sean de forma congruente socialmente responsables. Palabras clave: legislación tributaria, empresa, promoción, responsabilidad social empresarial. ABSTRACT The objective of this study is to explore regulatory provisions from Venezuelan tax law as promoters of corporate social responsibility (CSR). For the methodological analysis of content, the study uses the qualitative paradigm and a hermeneutical-interpretative approach. The research observes different elements and mechanisms from LISLR, LIVA and LOCTI which encourage and contribute to corporate social responsibility. The study also proposes guidelines for the acceptance of a CSR culture from a tax dimension. The fact that there are no regulatory provisions within the Venezuelan tax law needs to be taken into account by legislators in order to amend certain norms and create the necessary incentives for companies to be socially responsible. Keywords: tax law; companies; encouragement; corporate social responsibility. Este trabajo es el resultado de investigaciones que se desarrollan en la línea “Responsabilidad Social, Empresa y Estado” del Centro de Estudios e Investigaciones Socioeconómicas y Políticas (CEISEP-UNERMB). 

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