FEATURES

2013 ◽  
Vol 17 (06) ◽  
pp. 35-52

Hospitals' Community Benefits. The Question of Fair Benefits in International Research. Access to Medicines and Corporate Social Responsibilities of the Pharmaceutical Industry. Corporate Social Responsibility of the Pharmaceutical Industry in Solidaristic Terms.

2018 ◽  
Vol 9 (6) ◽  
pp. 69
Author(s):  
Sukumar C. Debnath ◽  
Sudhir R. Tandon ◽  
B. Brian Lee

While issues related to ethics and social responsibility have gained tremendous significance in corporate and academic worlds during the recent times, these concepts are difficult to grasp and even more difficult to teach in a classroom setting. This experiential exercise serves as a vehicle for students to enhance their understanding and insights on these concepts as they critically examine, in a highly involved setting, the two opposing views of corporate social responsibilities--profit maximization only versus stakeholders’ view of social responsibility. 


2018 ◽  
Vol 15 (2) ◽  
pp. 162-188
Author(s):  
Fitri Humairoh

The purpose of this study was to examine the influence of Corporate Social Responsibility and Managerial Ownership on Firm’s Value, analysis profitability as moderating variable in the relationship between Corporate Social Responsibility with firm's value and Managerial Ownership with Firm's Value. And also to examine Firm Size as a moderating variable in the relationship between Corporate Social Responsibility with firm's value and Managerial Ownership with Firm’s Value. Data for this research were obtained from the firm's annual report and financial statement on the Indonesia Stock Exchange (IDX) site. A sample used in this research are 120 manufacturing companies that listed on the Indonesia Stock Exchange from 2013-2015. The sampling technique used is purposive sampling method. This research uses a regression analysis. Based on the analysis it can be concluded that the significant positive effect of Corporate Social Responsibility on firm’s value. Managerial Ownership has no effect on a firm's value. Profitability can be a moderating variable between Corporate Social Responsibilities with Firm's Value, but cannot be a moderate variable between Managerial Ownership with Firm’s Value. Firm Size cannot be a moderating variable between Corporate Social Responsibilities with Firm's Value and cannot be a moderating variable between Managerial Ownership with Firm's Value.


2021 ◽  
Author(s):  
Tung Manh Ho ◽  
Ngoc-Thang B. Le

These are preliminary findings on the research of corporate social responsibilities in Vietnam from 2008 to 2020.


2009 ◽  
Vol 8 (1) ◽  
pp. 35-46
Author(s):  
Leena James

The purpose of this paper is conceptually exploring potential theoretical foundations of environmental accounting based on review and critique of related theories from theoretical foundations of environmental accounting and corporate social responsibilities. It examines the nature of environmental accounting its linkage to sustainability and corporate social responsibilities and describes responding to these aspects.


2018 ◽  
Vol 2 (1) ◽  
pp. 61-74
Author(s):  
Maqsood Hayat ◽  
Shehzad Khan

The main objective of this study was to examine the impact of CSR guidelines 2013 on the level of corporate social responsibilities (CSR) activities and their disclosure in Pakistan. This study analyzed the voluntary disclosure guidelines impact on various stakeholders of the top companies of the year listed in Pakistan’s stock exchange for the five years (2011-2015). It is found that the introduction of these guidelines 2013 had a positive impact on the overall level of corporate social responsibilities disclosures (CSRD). It was also observed that the overall trends in the level of CSRD increased gradually within the sample period. There need to be continuous a requirement through regulations and local pressures on the firms for engaging in ethical business practices and to disclose that information to government organizations and general public. Corporations can gain both economically and ethically when they take CSR as marketing and public relation opportunity. Finally, corporations can give itself edge by distinguishing its operations from others and therefore gain competitive advantage.


Author(s):  
Bich Thi Ngoc Nguyen ◽  
Hai Thi Thanh Tran ◽  
Oanh Hoang Le ◽  
Phuoc Thi Nguyen ◽  
Thien Hiep Trinh ◽  
...  

A number of studies in Corporate Social Responsibility (CSR) have suggested that corporates accountable for social responsibilities had better financial performance. However, this relationship had remained undiscovered in Vietnam. The purpose of this research was to examine a link between Corporate Social Responsibility disclosures and firm value in Vietnam. A sample of 50 companies listed on stock exchanges in Hochiminh City (HOSE) and Hanoi (HNX) were investigated from 2010 to 2013. Content of annual reports were analyzed to measure corporate social responsibilities, and Tobin’s Q ratio was proxied for firm value. Regression analysis tests indicated that social responsibility disclosures are associated with following year’s firm value. Specifically, the relationship between environmental information provision and following year’s firm value was positive, while that between employee disclosures and firm value was negative. The results show a positive sign for Vietnamese firms that take on environmental responsibilities.


2018 ◽  
Vol 21 (3) ◽  
pp. 45-62 ◽  
Author(s):  
Janina Witkowska

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.


Author(s):  
Rakhi Rashmi

India has changed its patent policy in 2005. It was compliance to WTO TRIPs provision and after this there was prohibition on process or generic manufacturing. India is the biggest supplier of affordable generic medicines and this patent protection is said to be beneficial to novel drug manufacturing countries. The generic drugs can be a differentiation factor between lives starting point and the ending point for millions of people in developing countries. This remains an obstacle to inexpensive generic medicines which results in devastating impact on the poorer people. These patent laws allow large MNC's to place ‘profits over people'. World Health Organisation report price of medicines are important for maintaining the affordability and access of the medicines. This research evaluates the strategies and practices of Glaxo Smith Kline in contribution towards the access to medicines and their contribution of corporate social responsibility in India.


2011 ◽  
pp. 2542-2556
Author(s):  
Simon Rogerson

The Information Society must be based on fundamental assumptions about information and human information rights, access, privacy, self-determination and personal control rather than on privilege, power and special interest. Those involved in the planning, development and implementation of the information systems that turn the Information Society into a reality are the custodians of the greatest change agent yet devised. They must recognise their social responsibilities and act accordingly for the benefit of society and its citizens. This chapter serves as an illustration of what types of social responsibility issues need to be addressed, who must address them and how they might be addressed. It discusses some of the basic aspects of social responsibility and the implications for the Information Society, drawing in particular from Corporate Social Responsibility. Five disparate cases illustrate how concepts are turned into real organisational policy. Two example applications, electronic voting and electronic patient records are used to illustrate the types of social responsibility issues that need to be addressed in order to tackle the digital divide and satisfy the needs and aspirations of stakeholders.


Author(s):  
Gianpaolo Tomaselli ◽  
Lalit Garg ◽  
Vipul Gupta ◽  
Peter A. Xuereb ◽  
Sandra C. Buttigieg ◽  
...  

Health systems are currently facing a series of challenges dealing with continuous technology advances and social demands, which require changes at managerial and policy level that fully incorporate social responsibilities within healthcare organizations' strategy. Thus, communicating corporate social responsibility (CSR) takes an important role in today's health contexts worldwide. This work aims to investigate CSR communication in healthcare through the use of both traditional and interactive technologies by adopting a mixed qualitative-quantitative research approach. To this extent, a comparative research was conducted in two different countries with different health systems and contexts, namely Malta and India. Findings show that healthcare organisations of both countries are increasing their awareness towards their social responsibilities and the different ways of communicating their CSR activities. A mixed strategy—including both digital (interactive technologies) and traditional tools—was identified as the most effective way of communicating CSR in a healthcare context.


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