scholarly journals Corporate Social Responsibility as Strategy for Environmental Preservation and Control of Youth Restiveness: The Experience from South-West Nigeria

2018 ◽  
Vol 4 (2) ◽  
pp. 45
Author(s):  
Eniola. A. Sokefun ◽  
Oluseyi. O. Oduyoye
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Legal Framework ◽  
Socially Responsible ◽  
Environmental Preservation ◽  
South West ◽  
Beverage Industry ◽  
Food And Beverage ◽  
Corporate Social ◽  
And Control

Corporate social responsibility, a concept that has been around for well over 50 years has become prominent again recently. It is discussed in the context of organizations been socially responsible for the environment in which they operate. The strategy of impacting on these communities is referred to as corporate social responsibility. The study was designed to assess the strategies adopted by selected organizations in the Food and Beverage Industry in South-West Nigeria to preserve the environment in which they operate and control youth restiveness.Survey research design was adopted. The population consisted of communities in Lagos, Ogun and Osun States, namely: Ikeja, Apapa, Otta, Imagbon and Ilesa. A sample size of 600 (six hundred) respondents was drawn from the communities through the accidental and purposive sampling methods. The questionnaires were validated and their reliabilities confirmed through the analysis which resulted in Cronbach Alpha value of 0.957. Data collected were analysed using descriptive statistics, correlation and multiple regression.Findings revealed a significant positive relationship between corporate social responsibility, environmental preservation and the control of youth restiveness in the communities studiedThe study concluded that where firms get involved in corporate social responsibility, tendency is that communities will benefit immensely, it will lead to the enhancement of lives and general welfare of individuals, groups and society at large. It will equally assist in poverty alleviation. The study recommended that corporate social responsibility policies and practices should be more regulated and the need for the development of a legal framework for corporate social responsibility in Nigeria

scholarly journals Corporate social responsibility in a local subsidiary: internal and external stakeholders’ power

2019 ◽  
Vol 15 (3) ◽  
pp. 377-393 ◽  
Author(s):  
Pilar Marques ◽  
Merce Bernardo ◽  
Pilar Presas ◽  
Alexandra Simon
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Value Chain ◽  
Future Research ◽  
Content Type ◽  
Beverage Industry ◽  
External Stakeholders ◽  
Food And Beverage ◽  
Local Company ◽  
Corporate Social

Purpose Using a theoretical and empirical focus on the power stakeholders exert, the purpose of this paper is to provide a better understanding of the factors that influence the subsidiaries of multinationals’ participation in corporate social responsibility (CSR) under the pressures (expectations and demands) their complex system of internal and external stakeholders’ places upon them. Design/methodology/approach Using an in-depth case study, the relationship a local subsidiary in the food and beverage industry has with its stakeholders as regards CSR is analyzed. Findings The findings illustrate three main aspects: how the local company is affected by and how it affects its stakeholders (an example of the multidirectionality of power and influence); the direct and indirect practices that are adopted to address challenges; and the importance of the role the local subsidiary plays as an implementer and diffuser of its parent organization’s responsible practices across the industry value chain. Originality/value To the best of authors’ knowledge, the focus is on analyzing the power stakeholders have in the context of multinational companies that has not been applied before, and the outcome of using this approach is that the authors have uncovered gaps in the literature for future research.

scholarly journals Extended Performance Reporting: Evaluating Corporate Social Responsibility And Intellectual Capital Management

2007 ◽  
Vol 1 (1) ◽  
pp. 1 ◽  
Author(s):  
James Guthrie ◽  
Suresh Cuganesan ◽  
Leanne Ward
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Reporting ◽  
Intellectual Capital ◽  
Financial Reports ◽  
Corporate Scandals ◽  
Performance Reporting ◽  
Beverage Industry ◽  
Food And Beverage ◽  
Corporate Social

Recent corporate scandals have resulted in heightened attention towards the shortcomings of traditional financial reporting frameworks. Concurrently, the rise of the corporate social responsibility imperative has led to criticisms that financial reports resent an incomplete account  of a firm‟s activities. In addition, growing acknowledgement of the importance of a firm‟s intangibles and intellectual capital has been associated with increased commentary about the need for extra disclosures if a more complete picture of the firm‟s value is to be provided to external stakeholders. This paper responds to these concerns by developing an extended performance reporting framework to the Australian Food and Beverage Industry, which is characterised by both corporate social responsibility and intellectual capital issues.  In relation to the latter, this framework presents a novel attempt to develop an industry-customised framework as called for by both industry bodies and researchers in the area.

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). 

scholarly journals Does CSR Activity Amount to Socially Responsible Management?

2021 ◽  
Author(s):  
M. John Foster
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Local Community ◽  
Annual Reports ◽  
Socially Responsible ◽  
Responsible Management ◽  
Exploratory Investigation ◽  
Research Questions ◽  
The Uk ◽  
Corporate Social

AbstractIn essence firms or companies are usually thought to exist to make products for or provide services of some sort to third parties, other companies or individuals. The philosophical question which naturally arises then is ‘to the benefit of whom should a firm’s activities be aimed?’ Possible answers include the owners of the firm, the firm’s employees or wider society, the firm’s local community or their host nation. It is because of firms’ location within a wider society that the issue of corporate social responsibility arises. The issue is do they contribute in a positive way to the fabric of society. In this paper we conduct an exploratory investigation whose research questions, broadly, are whether there is public evidence of corporate social responsibility activity by firms listed in the UK and to what extent, if any, such activities may amount to genuinely socially responsible management by the firms. We examined the most up to date annual reports of a split sample of 36 firms listed in the FTSE 350. The short answers to the two research questions above are: to some degree and no by some margin, based on data from the sample firms.

scholarly journals Corporate social responsibility and firm performance in South Africa

2014 ◽  
Vol 45 (1) ◽  
pp. 1-12 ◽  
Author(s):  
K. Demetriades ◽  
C. J. Auret
Keyword(s):  
Regression Analysis ◽  
Corporate Social Responsibility ◽  
Firm Performance ◽  
Social Responsibility ◽  
Social Performance ◽  
Sample Period ◽  
Socially Responsible ◽  
Responsible Investing ◽  
The Individual ◽  
Corporate Social

Corporate Social Responsibility (CSR) can be viewed from two different perspectives: that of the business; and that of the individual investor (Socially Responsible Investing, SRI). In this study regression analysis as well as an event study was used to examine the link between CSR and firm performance. The results suggested that in the short-term there were no significant price effects on the SRI shares. In contrast, the returns of SRI portfolios over the sample period seemed to be superior to those of conventional firms. The regression analysis found that generally the SRI coefficients were insignificant; however using one of the models during the fifteen year sample period, SRI constituents attained a ROE that was 11.18% higher (as well as a ROA that was 1.824% lower) than conventional firms. When the period was restricted to 2004-2009 it was found that social performance was positively - and sometimes significantly - correlated with ROE.

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