Corporate social responsibility in Economia Aziendale scholars’ theories

2018 ◽  
Vol 26 (4) ◽  
pp. 640-656 ◽  
Author(s):  
Stefano Coronella ◽  
Fabio Caputo ◽  
Rossella Leopizzi ◽  
Andrea Venturelli
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Second World War ◽  
Point Of View ◽  
World War ◽  
International Debate ◽  
Content Type ◽  
Definition Of ◽  
Corporate Social ◽  
Second World

Purpose The purpose of this paper is to provide an analytical overview of the academic output of eminent Italian scholars in the period from the end of the Second World War to the 1970s on the subject of corporate social responsibility (CSR). Design/methodology/approach Through the use of content analysis, possible logical and conceptual similarities between the theories of the scholars and present-day definition of CSR have been identified. Findings Concepts as ethical values and stakeholders included in definition of CSR come from the thinking of the Italian Economia Aziendale scholars, so that it is possible to get pioneering aspects in the light of the international debate on CSR today. Originality/value The originality of this paper derives from the fact that the theme of CSR has rarely been examined from a historical point of view and that the development of the theme in Italy has rarely been examined through analysis of the ideas of the leading Italian Economia Aziendale Scholars.

Adoption and implementation of automation technologies in organizations and community job-loss; corporate social responsibility managers justification mechanism among social actors

foresight ◽  
2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Som Sekhar Bhattacharyya
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Job Loss ◽  
Point Of View ◽  
System Thinking ◽  
Content Type ◽  
Fair Market ◽  
Corporate Social ◽  
Normative Justification ◽  
Market Ideology

Purpose The purpose of this study is to ascertain how corporate social responsibility (CSR) managers are justifying the adoption of automation technologies in India, which is simultaneously creating job loss. Design/methodology/approach Indian firms to become and maintain superior levels of competitiveness in the marketplace had initiated the adoption, as well as usage of automation technologies such as robotics, additive manufacturing, machine learning and others. Such firm initiatives led to job loss in communities where the firm had a presence with its plants and offices. CSR managers primarily engaged with communities to undertake firm CSR initiatives. Job creation and its continuance have been a sacred component in this narrative. The adoption of automation technologies had altered this point of conversation. CSR managers had to justify both organizational actions from a firm perspective and reconcile the same to the community leaders. In this research, an exploratory study was conducted with a semi-structured open-ended questionnaire with 28 CSR experts. Data was collected through personal interviews and the data was content analysed based upon thematic content analysis. Findings The results indicated that CSR managers rationalized the adoption of automation technologies from a push-pull-mooring (PPM) perspective from a firm centric point of view. While for justification from a community (social) centric perspective, dominantly system thinking with fair market ideology than normative justification, utilitarian rather than deontological thinking (DT) and organizational economic egoism (OEE) rather than reputational egoism was applied. Research limitations/implications The study applies the theories of the PPM perspective from a firm centric point of view. While for community-based theoretical justification – system thinking with fair market ideology than normative justification, utilitarian rather than DT and OEE rather than reputational egoism was used. Practical implications This study finding would help CSR managers to undertake community activities while their firms are adopting and implementing automation technologies that are creating job loss in the very community their firms are serving. Mangers would get insights regarding the steps they should undertake to create harmony. Originality/value This is one of the first studies that delve regarding how CSR managers are justifying the adoption of automation technologies in India, which is simultaneously creating job loss. Theoretically, this study is novel because the study question is answered based upon the adoption of automation technologies from a PPM perspective from a firm centric point of view. While, for justification from a community (social) centric perspective, dominantly system thinking with fair market ideology than normative justification, utilitarian rather than DT and OEE rather than reputational egoism was applied.

scholarly journals Privatised Keynesianism: An Unacknowledged Policy Regime

2009 ◽  
Vol 11 (3) ◽  
pp. 382-399 ◽  
Author(s):  
Colin Crouch
Keyword(s):  
Corporate Social Responsibility ◽  
Demand Management ◽  
Second World War ◽  
World War ◽  
Policy Regime ◽  
Policy Regimes ◽  
Corporate Social ◽  
Derivatives Markets ◽  
Second World ◽  
Public Demand

There have now been two successive policy regimes since the Second World War that have temporarily succeeded in reconciling the uncertainties and instabilities of a capitalist economy with democracy's need for stability for people's lives and capitalism's own need for confident mass consumers. The first of these was the system of public demand management generally known as Keynesianism. The second was not, as has often been thought, a neo-liberal turn to pure markets, but a system of markets alongside extensive housing and other debt among low- and medium-income people linked to unregulated derivatives markets. It was a form of privatised Keynesianism. This combination reconciled capitalism's problem, but in a way that eventually proved unsustainable. After its collapse there is debate over what will succeed it. Most likely is an attempt to re-create it on a basis of corporate social responsibility.

An examination of different perspectives on philanthropic corporate social responsibility

2019 ◽  
Vol 10 (4) ◽  
pp. 382-394
Author(s):  
Angie Chung ◽  
Dennis F. Kinsey
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Q Methodology ◽  
Rank Order ◽  
Good Alternative ◽  
Point Of View ◽  
Content Type ◽  
Corporate Social ◽  
Method Approach ◽  
Practical Implications

Purpose The purpose of this study is to identify different perspectives on philanthropic corporate social responsibility (CSR) activities by using the mixed-method approach and Q methodology. In addition, this study examines why people consider the revealed perspectives to be important factors. Design/methodology/approach In this study, the authors used a structured sampling of 30 CSR-related statements (a Q sample) and had participants rank-order the statements from “most important” (+4) to “most unimportant” (−4). Findings The results, from the factor analysis and correlation using the Q method software program PQMETHOD, revealed two distinctive perspectives. The first group emphasized the importance of supporting environmental-related activities. The second group ranked supporting arts-related activities as the most important factor of philanthropic CSR activities. Research limitations/implications The goal of Q methodology is not the generalizability of the results but to identify the different views that exist regarding a topic, even minority ones. The findings are discussed in terms of practical implications for how this framework can be used to understand the subjective papers of different types of stakeholders. Originality/value This study identifies the different perspectives that exist regarding philanthropic CSR activities by using Q methodology, which is a good alternative to other research methods that provides a unique way of uncovering subjectivity from the participants’ point of view.

Corporate social responsibility from the viewpoint of systems thinking

Kybernetes ◽  
2006 ◽  
Vol 35 (3/4) ◽  
pp. 441-460 ◽  
Author(s):  
Jozica Knez‐Riedl ◽  
Matjaz Mulej ◽  
Robert G. Dyck
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Systems Theory ◽  
Systems Thinking ◽  
Theoretical Foundation ◽  
Content Type ◽  
Human Personality ◽  
Holistic Treatment ◽  
Definition Of ◽  
Corporate Social

PurposeThe corporate social responsibility (CSR) is an essential topic of both life and sociocybernetics. It requires businesspersons and other decision makers to be broad and hence to apply inter‐disciplinarity incorporating many, mutually partly different and therefore interdependent, viewpoints for requisite holism. To do so, they should use systems thinking. But the modern diversity of systems theories, including cybernetics, opens the issue: which systems theory and/or cybernetic should one use? Aims to discuss the dialectical systems theory (DST), its definition of holism and its definition of the seven principal groups of notions making systems thinking possible, when applied in a synergy. This may lead to a requisite holism, and hence to efficiency and effectiveness of the work on and of the CSR; it has often been done so in the 30 years of DST.Design/methodology/approachDesk research and indirect field research were used. The concept of CSR is a rather soft topic. It demands a holistic treatment and hence a plural theoretical foundation following recent trends in economics (business and environmental), management as well as systems thinking. The problem was investigated empirically from the systems‐oriented perspective supported by DST, because it tackles human personality and impacts over it and by it, rather than offers tools for people to use for whatever purposes.FindingsThe CSR concept belongs in sociocyberbetics linking cybernetics, systems theory and social aspects of the reality. The definition of CSR requires humans to think, decide, and act on a very broad basis rather than to reduce their horizons to the narrow habit of businesses to find profit only essential. CSR links the hard‐systemic and soft‐systemic versions of modern systems theories. It could be seen as an attribute of human personality and as a process between humans and organisations.Research limitations/implicationsAs CSR has many dimensions (economic, environmental and social ones, at least), the research focused on the requisitely holistic performance of an organisation being aware of diversified needs of multi‐stakeholders (including its own employees, as well).Practical implicationsThe research findings and conclusions can support endeavors to implement the CSR concept in practice: in organisations, among different stakeholders and broader public audience (including governmental institutions and communities).Originality/valueThe paper provides the theoretical foundation to raise and improve socially responsible activities by supporting a maturing management philosophy approaching the viable, balanced organisation.

Corporate social responsibility practices as the apex of giving?

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Gabriel Etogo
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Well Being ◽  
Point Of View ◽  
Social Utility ◽  
Human Environment ◽  
Content Type ◽  
The Gift ◽  
Epistemological Position ◽  
Corporate Social

Purpose This paper aims to analyze corporate social responsibility (CSR) practices from the epistemological position advocated by the MAUSS. The latter, beyond paying tribute to Marcel Mauss, refers to the project of combating all utilitarian and economistic reductionism. Design/methodology/approach This paper discusses the question of the definition of CSR practices by basing the analysis on the definition proposed by Etogo, which considers CSR practices as all forms of key-giving transactions, material or immaterial, which update the primary and secondary links between the company and its human and non-human environment. Findings The sociology of CSR practices is seeking the notion of gift in companies which are places of profit and utilitarian calculus. This research emphasizes that the triple duty of giving-receiving-returning structures CSR practices. The approach extends the perspective of Godbout’s gift, which recalls how Homo donator, along with Crozier and Friedberg’s Homo strategus, is at the center of CSR practices. Research limitations/implications The proposed approach comes up against a particular limit. Despite its sociological fruitfulness, the gift paradigm is not immediately operational from a managerial point of view. Practical implications This reflection suggests to consider that CSR practices participate in a form of reconfiguration of the efficiency of the company insofar as they call into question the partial analysis of the efficiency of the company for the benefit of the shareholders. For CSR practices to be effective, managers must understand the interdependence between society and business: the well-being of society and business development cannot be opposed. Managers therefore need to integrate CSR practices into the company's strategy. Social implications This reflection can have interesting implications in terms of building citizen identity. Specifically, it is a question of rebalancing the link between social and economic logics, by legitimizing the social utility of companies as well as their involvement in the organization and functioning of the city. Originality/value This note seeks to emphasize the fecundity of the epistemological position advocated by the MAUSS to reconstruct the role of CSR practices by adopting a balanced approach.

scholarly journals Development of Geography since the End of the Second World War

2020 ◽  
Vol 03 (11) ◽  
Author(s):  
Koffi Jean Marius Boris Kouame ◽  
Keyword(s):  
First World War ◽  
Second World War ◽  
Point Of View ◽  
World War ◽  
The First World War ◽  
Definition Of ◽  
Modern Geography ◽  
The 19Th Century ◽  
Second World ◽  
First World

Geography is an ancient discipline whose purpose is space study. This discipline was one of the pillars used for mapping, displacement, and explaining existing phenomena on earth. Before 1914, geography already existed and played an important role during the First World War. However, we note that some authors limit themselves to the definition of geography as an instrument allowing to move and to map the elements. However, after the Second World War, like all other disciplines, geography knew stages in its evolution. Geography has changed dramatically since this definition and has experienced monumental changes. It was transformed through science '' natural '' in social science, hence abandoning the naturalistic point of view which was founded and developed the geography of the 19th century. Modern geography relies on tools and experimental techniques. These methods and techniques used to build a scientific rationale based on experimentation and coherent reasoning.

Defining and measuring corporate social reputations

2016 ◽  
Vol 2 (1) ◽  
pp. 18-28 ◽  
Author(s):  
Grahame Dowling
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Corporate Reputation ◽  
Operational Definition ◽  
Content Type ◽  
Social Reputation ◽  
Definition Of ◽  
Corporate Social ◽  
Practical Implications ◽  
Selection Of

Purpose The purpose of this paper is to outline a theory-based approach to defining the corporate reputation construct. Design/methodology/approach The approach taken is to describe how to create a well-formed nominal definition of a construct and then show how this definition is translated into an operational definition that guides the selection of an appropriate measure. New definitions of corporate social reputation and appropriate measures of this construct are provided to illustrate this framework. Findings The definitional framework used suggests that many measures of corporate social responsibility and reputation are under specified. Thus, the measures derived from these definitions are poorly constructed. The strengths and weaknesses of three new types of measure of corporate social reputation are reviewed. Practical implications For scholars the advantages of creating a well-formed definition are that it will lead to a valid measure of the construct under investigation. This will then help to better interpret what are significant findings and non-findings of empirical research. Originality/value This paper is an extension of the author’s previous work on defining the corporate reputation construct. Because what is meant by corporate social responsibility is contested amongst scholars this and related constructs need more precise definition and measurement. This paper offers a theory-based approach to achieve this aim.

“Product Not Available in Pre-War Quantities – but Quality Remains the Same”: Remarks on Advertisements as Historical Sources

2019 ◽  
Author(s):  
Magdalena Saryusz-Wolska
Keyword(s):  
Social Norms ◽  
Economic History ◽  
Second World War ◽  
Point Of View ◽  
World War ◽  
Historical Sources ◽  
The Past ◽  
German Press ◽  
Post War ◽  
Second World

The article focuses on advertisements as visual and historical sources. The material comes from the German press that appeared immediately after the end of the Second World War. During this time, all kinds of products were scarce. In comparison to this, colorful advertisements of luxury products are more than noteworthy. What do these images tell us about the early post-war years in Germany? The author argues that advertisements are a medium that shapes social norms. Rather than reflecting the historical realities, advertisements construct them. From an aesthetical and cultural point of view, advertisements gave thus a sense of continuity between the pre- and post-war years. The author suggests, therefore, that the advertisements should not be treated as a source for economic history. They are, however, important for studying social developments that occurred in the past.

scholarly journals Stakeholder Expectation of Corporate Social Responsibility Practices: A Case Study of PWiK Rybnik, Poland

Energies ◽  
2021 ◽  
Vol 14 (11) ◽  
pp. 3337
Author(s):  
Aleksandra Kuzior ◽  
Józef Ober ◽  
Janusz Karwot
Keyword(s):  
Quality Of Life ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Water Supply ◽  
Research Problem ◽  
Point Of View ◽  
Educational Activities ◽  
External Stakeholders ◽  
Corporate Social

Practices of corporate social responsibility (CSR), especially in organizations providing key services, related to the supply of fuel, water and energy, are extremely important from the point of view of identifying stakeholders with the functioning of enterprises in line with the principles of a closed loop economy. The article discusses the origins and evolution of the concept of corporate social responsibility, with particular emphasis on the water supply and sewage industry. The research problem was the perception and expectations of stakeholders toward prosocial activities of PWiK Rybnik (Sewage and Water Supply Ltd. Rybnik). The hypothesis assumed in the study was that the external stakeholders of PWIK Rybnik positively assess the company’s involvement in the tasks carried out as part of corporate social responsibility, they notice the involvement in educational activities and additional initiatives of PWIK that improve the quality of life of its inhabitants. For the purpose of this study, a quantitative method was used. For the purpose of the survey, the authors’ questionnaire “Survey of customers’ opinions on the activities undertaken by PWiK Rybnik” was created. The surveys conducted confirmed the hypothesis that the external stakeholders of PWIK Rybnik positively assess the company’s involvement in the tasks performed as part of corporate social responsibility; they notice the involvement in educational activities and additional initiatives of PWIK that improve the quality of life of its inhabitants. The results of the research made it possible to formulate guidelines for the operation of water supply and sewage companies in accordance with corporate social responsibility in the light of the opinions of their stakeholders.

Corporate social responsibility and earnings management in the EU: a panel data analysis approach

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Panagiotis E. Dimitropoulos
Keyword(s):  
Corporate Social Responsibility ◽  
Panel Data ◽  
Social Responsibility ◽  
Earnings Management ◽  
Financial Reporting ◽  
Negative Association ◽  
Content Type ◽  
Corporate Social ◽  
The Eu

Purpose Over the past decades, corporate social responsibility (CSR) has been considered as a significant corporate strategy and also has been documented as a main information dissemination mechanism of corporations to shareholders, creditors and other external stakeholders. This fact makes the CSR activities and CSR performance interconnected with the quality of firms’ financial reporting. The purpose of this paper is to study the impact of CSR performance on the earnings management (EM) behaviour using a sample from 24 European Union (EU) countries summing up to 121,154 firm-year observations over the period 2003–2018. Design/methodology/approach The study uses a multi-country data set with various dimensions of CSR performance including indexes regarding workforce, community relations, product responsibility and human rights protection. The empirical analysis is conducted with panel data regressions. Findings Evidence supports the negative association between CSR and EM indicating that high CSR performing firms are associated with less income smoothing and discretionary accruals, thus with higher financial reporting quality. Practical implications Regulatory agencies in the EU could use the findings of the study for the improvement of the accounting framework via enhancing the use and publications of social and environmental responsibility information and reports. Social implications Also, the current paper could be of interest not only to academic researchers but also to potential and existing investors in European corporations. The negative association between CSR performance and EM could be used by investors in assessing the risk of firms and the quality and reliability of their financial information. Originality/value This is the first study within the EU, which considers the multi-facet characteristics of CSR on the quality of accounting earnings and offers useful policy implications for regulators and investors.

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