scholarly journals Korporatyvinės socialinės atsakomybės raiška verslo organizacijų veikloje: nesocialiai atsakingą veiklą vykdančių organizacijų socialinės atsakomybės veikla

2010 ◽  
Vol 52 ◽  
pp. 55-67 ◽  
Author(s):  
Renata Matkevičienė

Verslo organizacijos, kurios pastaruoju metu priverstos itin aktyviai konkuruoti, vis dažniau pristatydamos savo veiklą pabrėžia socialinę veiklą, veiksmus, kurie pristato organizaciją kaip aktyvią bendruomenės narę, besirūpinančią tiek darbuotojais, tiek aplinka. Socialinės atsakomybės veikla, kuria organizacijos prisistato suinteresuotiesiems, gali būti įvardijama kaip viena iš korporatyvinės komunikacijos priemonių. Tačiau kyla klausimas, ar socialinės atsakomybės veikla kaip ryšių su suinteresuotaisiais priemonė gali būti taikoma visų organizacijų, net ir tų, kurios vykdo nesocialiai atsakingą veiklą, yra alkoholio ir tabako gamintojos. Šios straipsnio tikslas – apžvelgti korporatyvinės socialinės atsakomybės veiklos taikymo korporatyvinėje komunikacijoje galimybes ir šios veiklos raišką nesocialiai atsakingą veiklą vykdančiose organizacijose. Straipsnyje pristatoma korporatyvinės socialinės atsakomybės apibrėžtis, nurodant esminius korporatyvinės socialinės atsakomybės interpretavimo ir raiškos aspektus, išryškinant socialiai atsakingos veiklos organizacijų korporatyvinės socialinės atsakomybės veiklą. Pateikiami 2008 metų Lietuvos alkoholio gamintojų socialinės atsakomybės veiklos raiškos tyrimo rezultatai.Pagrindiniai žodžiai: organizacijos komunikacija, socialinė atsakomybė, korporatyvinė socialinė atsakomybė, nesocialiai atsakingą veiklą vykdančios organizacijos.Manifestation of Corporate Social Responsibility in Activities of Business Organizations: Corporate Social Responsibility of not Socially Responsible Business Organizations in Lithuanian Alcohol MarketRenata Matkevičienė SummaryBusiness organizations that work in alcohol and smoke producers’ market, to avoid notoriety and low reputation in national / regional / international community, use tools of corporate social responsibility. The question discussed in the paper is based on assumptions that business organizations that produce goods such as alcohol or tobacco use tools of social responsibility to create and manage their reputation. Qualitative analysis of the content of news presented on business organizations’ web pages show that these organizations are more careful about manifestation of their international activities that could be named as socially responsible and are presented in English, than about the activities that are presented for local community in the Lithuanian language. The investigation presented in the article shows the tendency of manifestation of corporate social responsibility activities as a means of marketing but not as social projects oriented towards community (national / regional / international). The research carried out in 2008 and presented in the article shows that the business organizations that work in the not socially responsible market use corporate social responsibility only as much as it is useful for advertising and promotion activities.

Author(s):  
M. John Foster

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.


Author(s):  
Dr. Asha Sharma

Corporate social responsibility has become an inevitable priority for business leaders across the globe in recent times. More and more Indian business organizations embrace the practice of CSR under different names such as corporate sustainability, social responsibility, and corporate citizenship. CSR is concerned with treating the internal and external stakeholders of the firm ethically or in a socially responsible manner and the wider aim of corporate social responsibility is to create higher and higher standards of living, while preserving the profitability of the corporation, for its stakeholders. Under the new Companies Act, 2013, passed by Parliament in August 2013, Companies with net worth over 500 crores or turnover of over 1000 crores or net profit of 5 crores, two per cent of average profit of previous three years needs to be spent for social cause. Corporate Social Responsibility (CSR) has gained considerable interest among academicians and business organizations in the past decade.The aim of this paper is to describe the existing practices of corporate social responsibility in Public Sector Enterprises in India. It is tried to find out whether the selected companies fulfilling their CSR spending requirement of 2% of average profit or not.


Author(s):  
Samuel M. Bradley

All businesses are expected to behave in socially responsible ways. These responsibilities include ethical treatment of employees and all stakeholders, addressing environmental issues in a sustainable manor, and contributing to the community. Corporate social responsibility is not just a concern for the manufacturers of products, but extends to all business organizations including professional teams and sporting organizations. The chapter discusses the importance of corporate socially responsible behavior and then focuses on the importance of such behavior by sporting teams and organizations. A specific discussion is presented about the responsible social behavior undertaken by the National Football League, Major League Baseball, NASCAR, Formula I racing, FIFA, the English Premier League, and the Olympic Games.


Author(s):  
Khali Mofuoa

Purpose – This paper aims to explore, with the view to establish the prospects of applying Ubuntu-Botho African approach to stakeholder corporate social responsibility (CSR) for business organisations in sub-Saharan Africa (SSA), the experience of Basotho of Lesotho in using Ubuntu-Botho African principles and practices to pursue their socially responsible development fashioned in social responsibility (SR) terms. Design/methodology/approach – Using data mainly from desktop research, the theoretical or conceptual content of the paper was established to inform the discussions on the prospects of applying Ubuntu-Botho African principles and practices to stakeholder CSR for business organisations in SSA. Findings – Ubuntu-Botho African approach to stakeholder CSR could generate a very different notion of ideal SR of business organizations in the context of SSA as the experience of Basotho of Lesotho reveals. Whether or not one is persuaded by this Ubuntu-Botho approach to stakeholder CSR, the discussion serves to illuminate the need to broaden the terms of the debate over the appropriate role of business organizations, at least in the context of SSA, regarding their CSR and performance within which they operate. Originality/value – The paper mainly uses secondary data that is considered to be most relevant, valid and reliable to inform discussions on the prospects of the application of Ubuntu-Botho African ethics to stakeholder CSR for business organisations in the context of SSA. The author’s knowledge of Lesotho – where he lived, studied and worked – informed the writing of this paper, as well as discussions on the prospects of applying Ubuntu-Botho African approach to stakeholder CSR for business organisations in SSA using the experience of Basotho of Lesotho in engineering their socially responsible development to become the granary of Southern Africa in 1900s.


Author(s):  
S M Uvaneswaran ◽  
Tsega Zemen ◽  
Seid Muhammed Ahmed

Corporate Social Responsibility (CSR)is the commitment of business to contribute to sustainable economic development – working with employees, their families, the local community and society at large to improve the quality of life for the business and public. In Ethiopia, companies are spending portion of profit for developing the society and corporate under different verticals. This paper highlights the demographic and company characteristics of corporate social activities performed by the organizations in the areas of Employee, Community, Environment, Customer and Suppliers. To meet these objectives, a- stratified-random sampling design was used, followed by proportionate technique. The primary data were collected from the merchandising; manufacturing and service render business organizations. To keep representativeness of the sample units, 142 business organizations were chosen based on the category A Tax payers. The data collected are analyzed by using Simple percentage and Likert scaling techniques to find out the participating companies in CSR activities. Thus the paper concludes that CSR contributions relating to community are more compare to other activities like environmental protection, customer and supplier support, employee motivation and social development.


2019 ◽  
pp. 55-61
Author(s):  
Tatyana Gorina

The study is based on the analysis of semi-structured interviews of 15 heads of commercial and non-profit organizations in Volgograd. To process the data obtained during the interview, the method of network thematic analysis was used. The study showed that the socially responsible activities of commercial organizations and NGOs of Volgograd is often defined by relationships between people rather than by relations between companies, which is one of the reasons that encourages actors to personal participation in socially responsible activities and helps to strengthen the positive impact of corporate social responsibility on the society. The moral aspect of these relationships (friendship, trust, care, support, etc.) as the most important component of social capital contributes to the development of socially responsible behavior. The involvement of subjects in socially responsible activities is also influenced by the current social and economic situation in Volgograd. Respondents assign a regulatory role to the state as a subject of social responsibility; they believe that it can act as an initiator of social projects, as well as contribute to the expansion of corporate social responsibility, creating conditions for business development. Representatives of Volgograd organizations help those whose problems, difficulties are clear, cause sympathy due to the personal experience of the subject, personal observations. An important criterion for choosing the recipients of social responsibility is the place of residence of its subjects (help their city, district, take care of the well-being of the local community in the territory of the company's presence). The social responsibility of organizations in Volgograd is determined by goals and motives that go beyond economic expediency (gratitude, pride, duty, loyalty, justice, love for people, etc.). At the same time, the scale of assistance depends, according to respondents, on the availability of free financial resources, which can no longer be spent on business development, employee compensation, personal needs.


Oikos ◽  
2014 ◽  
Vol 16 (33) ◽  
pp. 53
Author(s):  
Ana Cecilia Chumaceiro Hernández ◽  
Judith Josefina Hernández de Velazco

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). 


Author(s):  
R.S.S. Nehru

Corporate Social Responsibility is the continuing commitment by business to behave ethically and contribute to economic development while improving the quality of life of the workforce and their families as well as of the local community and society at large” According to World Business Council for Sustainable Development, In globalization era education plays a crucial role in building the society and Nation. India is the highest country in a number of universities which constitute more than seven hundred universities, including private, public and semi sectors. Despite India have more institutions and strategies for education still Indian education is not competitive and performing infancy stage as compared to world class level. Education has pivotal role in nation building and molding superb wings of human recourse. In globalized economy and the privatization the education have been transformed into rural or root level of sustainable development in all sorts of human life. Adopting a businesslike approach which emphasizes a strategic CSR is important to survival in this increasingly competitive arena. It does not appear as a surprise to see universities and colleges discover the opportunity to move the focus beyond the classrooms into their own institutional operations. Universities, colleges and schools are the centers of knowledge generation and sharing perform a very important role in addressing the Triple Bottom Line of the world’ socioeconomic and environmental issues by promoting sustainable solutions. This paper discusses the good CSR practices and some suggestions that can boost up the CSR management and make invites on education sector.


Author(s):  
Saikat Gochhait

Businesses work in a wide social environment in which they have a responsibility to a range of stakeholders including the community. The term Corporate Social Responsibility (CSR) refers to the responsibility that modern business organizations have to creating a healthy and prosperous society. Ethical practices in refractory marketing help marketers distinguish between right and wrong behavior. Adherence to ethics is essential in industrial markets as mutual trust among buyers and sellers is the key to long-term success. Marketing has evolved from a production-centric approach to a societal marketing approach that lays greater emphasis on the ethical issues in marketing. With the advent of globalization, corporations continue to evolve, grow in power, and influence the process of consolidation. Corporations are in positions of power that allow them to do greater damage to others when they act unethically or socially in an irresponsible manner. The rights theory encompasses a variety of ethical philosophies holding that certain human rights are fundamental and must be respected by other humans. The economic theories of the firm cannot be segregated of ethical considerations as they have crucial impact on how the firm concentrates on economic power, formulate the rules of law. Profit maximisation has always been the driving force and an undercurrent behind the development of corporate. But profit is not made in vacuum, it always has an associated cost, some of which is always externalized (Rhee, 2008). Corporate law has an ethical foundation and the debate on values necessarily revolves round the activities of the firm. This research paper on the basis of secondary sources of data collected from reports, research papers and Internet, focuses on corporate social responsibility (CSR) of TATA Group with reference to Tata Krosaki Refractories Ltd, Bajoria Group with reference to IFGL Refractories Ltd (Odisha), OCL Refractories Ltd, Sarvesh Refractories, and Manishree Refractories (Odisha). The study intends to understand the scope of corporate social responsibility and get an insight in CSR and ethical practices in the light of the case study of the refractory industries in Odisha.


2021 ◽  
pp. 1-24
Author(s):  
Hauthikim Do ◽  
Chee Chuong Sum

Abstract Globally, organizations are increasingly embracing corporate social responsibility (CSR) to strengthen competitive advantage. Although CSR is recognized to be context-sensitive, the literature is still lacking studies that examine CSR in different contexts, particularly non-western ones. Our study adds to a deeper understanding of CSR in Vietnam by identifying the predictors of CSR attitudes of business students. Vietnam has rich cultural, social, and economic characteristics that offer new theoretical perspectives and insights on the contextual nature of CSR. Our findings showed that CSR attitudes related positively to idealism and student seniority, and negatively to materialism and male students. A positive CSR–relativism relationship was uncovered. Spirituality related positively to the importance of CSR to business sustainability and negatively to CSR's importance to short-term competitiveness. The findings have theoretical and practical implications on the understanding and practice of CSR that would benefit CSR researchers, business organizations, and education institutions.


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