Association between corporate social responsibility and goodwill impairment: evidence from the European Union

2022 ◽  
Vol 11 (1) ◽  
pp. 42
Author(s):  
Alexander Nevrela
Keyword(s):  
European Union ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
The European Union ◽  
Goodwill Impairment ◽  
Corporate Social

Problems and Recommendations on Current Information Legislation in Japan

2011 ◽  
Vol 6 (2) ◽  
pp. 244-252
Author(s):  
Kazuhiko Takano ◽  
Keyword(s):  
European Union ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Personal Information ◽  
Information Protection ◽  
The European Union ◽  
Current Information ◽  
Corporate Social ◽  
Personal Information Protection

Although Japanese enterprises have already spent considerable money and labor on protection of personal information, the European Union does not assess Japan as a country taking appropriate measures for “adequate levels of protection.” Japan should establish new legislation accepted internationally that reduces massive personal information leaks and revitalizes enterprises and solves domestic problems. Enactment of such legislation is an obligation for Japan, a leading country in the corporate social responsibility (CSR) sector. This paper summarizes current problems, recommends amendments to current legislation and proposes a framework on personal information protection.

scholarly journals Relationship between Corporate Social Responsibility and Entrepreneurship - Evidence from Romanian Entrepreneurs

2020 ◽  
Author(s):  
Alina Iuliana Tăbîrcă ◽  
◽  
Oana Raluca Ivan ◽  
◽  
◽  
...  
Keyword(s):  
European Union ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Job Creation ◽  
The European Union ◽  
National Wealth ◽  
Entrepreneurial Activities ◽  
Corporate Social ◽  
Low Rate ◽  
Young Entrepreneurs

Nowadays, one of the essential issues of any business is represented by CSR. Corporate Social Responsibility is also known, from a European view, as the “Responsible Business Conduct” of everyone, and so this paper highlights the importance of being responsible from early beginnings. Being actual “revolutionary forces”, entrepreneurs contribute to national wealth and growth, job creation, productivity stimulation, adaptation and innovation to meet ongoing changes in market demands. We analyze the conduct of young entrepreneurs and discuss their knowledge in the matter of CSR. We ask young entrepreneurs: What type of CSR actions their firms undertake? How their age and size of the firm influence CSR actions? Their answers are to be analyzed and discussed in a broader context as one of the European Union. Measuring CSR awareness among young entrepreneurs shows a significant increase at a macro level but still a low rate when looking at other UE countries. Our findings prove that entrepreneurs are aware of the concept and dimensions of CSR, but still, profit is more important. We conclude and highlight the importance of productive entrepreneurial activities supported by integrating CSR actions into the company’s strategy and development directions to ensure the balance between the company’s objectives and its interests.

scholarly journals Corporate Social Responsibility in the Garment Industry. The Case of the Clean Clothes Campaign and Developing States

2017 ◽  
pp. 79-91
Author(s):  
Tomasz Wawrzyniak
Keyword(s):  
European Union ◽  
Developing Countries ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Garment Industry ◽  
The European Union ◽  
The Public ◽  
The Poor ◽  
Corporate Social ◽  
Vast Network

The aim of the article is to investigate the Clean Clothes Campaign (CCC) organization and its efforts to alleviate the poor situation of workers in developing states and to promote the idea of Corporate Social Responsibility. It starts with a brief example of two such developing countries, Bangladesh and Cambodia, data for which has been drawn from Eurostat, Trading Economics, and the CIA’s World Factbook. It then moves to its main focus, that is, the description of the structure of the CCC, the different ways in which it tries to achieve its goals, and the vast network of partnership between the campaign and NGO’s worldwide, as well as the cooperation with decisive bodies of the European Union. The article concludes that the work of the CCC is very important and is getting more and more recognition in recent years, both from formal bodies and the public.

Economic Justice as Social Justice in a Globalized World: A Theological Analysis

2007 ◽  
Vol 1 (3) ◽  
pp. 307-319 ◽  
Author(s):  
Gotlind Ulshöfer
Keyword(s):  
European Union ◽  
Social Justice ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Economic Justice ◽  
The European Union ◽  
Corporate Social ◽  
Globalized World

AbstractThis article discusses the understanding of economic justice in the Accra Confession. It develops the notion of economic justice as social justice in a globalized world. By analyzing the discourse on corporate social responsibility in the European Union, it shows the importance of the interdependence of social responsibility and economic justice and vice versa.

A Perspective on Corporate Social Responsibility in the Europe

2020 ◽  
Vol 20 (20) ◽  
pp. 1-70
Author(s):  
吳盈德 吳盈德
Keyword(s):  
European Union ◽  
Human Rights ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Multinational Corporations ◽  
Physical Environment ◽  
Legal Issue ◽  
The European Union ◽  
Poor Countries ◽  
Corporate Social

The European legislative and regulatory efforts for corporate accountability are broad in scope, encompassing a diversity of concerns for corporate transparency; the overall protection of human rights; the protection of animals and the physical environment; the rights of the consumer; the rights of the workers; and the impact of multinational firm operations on the local communities in efforts to generate shareholder wealth. A major legal issue with cases of corporate misbehavior on a global scale has been the rights of certain courts to hear corporate irresponsibility claims filed against companies which operate abroad. An outcome of the explosive growth of industry, the exploitation of poor countries with deficient critical infrastructures by multinational corporations has continued to plague society through blatant abuses of the physical environment as well as basic human rights. Nonetheless, poor countries continue to pursue financial investments from multinational corporations as well as from global sources of public aid. The European Union has endeavored to regulate such relationships in order to protect human rights and preserve the environment. This article provides an overview of corporate social responsibility in the European Union with a case study of the social and economic impact of the Royal Dutch Shell business activities and performance in the Niger Delta. The outcomes for European corporations who do not incorporate the principles of corporate social responsibility in their business structure and activities include lawsuits based upon claims of environmental degradation and socioeconomic exploitation. The integration of corporate social responsibility into the European corporate business practices and operations has a limited yet positive affect on the financial performance of the firm.歐盟對於企業問責制的立法規範可說是不遺餘力，涉及層面廣，包含對公司透明度的各種關注、人權全面保護、動物與實體環境的保護、消費者權利、勞工權利及跨國企業一心一意為股東創造財富的營運模式對於當地社區的影響。企業在世界各地的不當行為案例所引發的重大法律議題，長久以來的爭議，是特定法院是否有權審理海外公司因不負責任為由遭到控訴的案件。工業爆炸性成長的後果是跨國公司不斷利用關鍵基礎設施缺乏的貧窮國家，持續公然濫用自然環境和基本人權，為社會帶來紛擾與不安。儘管如此，貧窮國家仍繼續尋求跨國公司和全球公共援助來源的金融投資。歐盟一直努力規範這層關係，以便保護人權及保存環境資源。本文透過荷蘭皇家殼牌集團在尼日河三角洲的商業活動及表現，產生的社會經濟影響實際案例，概述歐盟的企業社會責任。未將企業社會責任原則納入旗下業務結構和活動的歐盟企業，面臨的後果包括以環保破壞與社會經濟剝削為基礎提起的訴訟。將企業社會責任原則併入歐盟企業實務營運會對企業的財務表現產生有限、卻正面積極的影響。

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