Corporate social responsibility disclosure on the websites of coffee chains in Turkey

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Petek Tosun
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Social Responsibility ◽  
Public Attention ◽  
Content Type ◽  
The Public ◽  
The Social ◽  
Csr Disclosure ◽  
Social And Environmental Responsibilities ◽  
Corporate Social

Purpose Coffee is among the primary products that attract the public attention to the social and environmental responsibilities of companies. Coffee shops have a big carbon footprint because of their daily operations. With the rising consciousness about sustainability in developing countries, online disclosure of corporate social responsibility (CSR) is becoming increasingly important for not only multinational but also local coffee chains. The purpose of this study is to analyze the extent to which coffee chains include CSR on their websites. Design/methodology/approach Turkey, which is a large emerging economy with an expanding coffee chain market, is selected as the research context. The CSR disclosure on the websites of coffee chains is examined by content analysis according to CSR dimensions. A sample of 27 coffee chains with more than ten stores is included in the analysis. Findings Foreign coffee chains disclose more information on the environment and fair trade than local coffee chains. On the other hand, CSR content in websites of foreign and local coffee chains does not differ significantly in human resources and community dimensions. Foreign coffee chains have comparatively longer brand history, more rooted brands and larger networks than local coffee chains. Originality/value To the best of the author’s knowledge, this study is the first that used a content analysis about CSR on the websites of coffee chains in Turkey. Findings contribute to the understanding of CSR disclosure in the coffee chain industry and can be beneficial for researchers and managers in other emerging markets.

scholarly journals Socially Responsible Organizational Governance in the Public Sector

2020 ◽  
Vol 19 (3) ◽  
pp. 119-132
Author(s):  
Gita Lasytė
Keyword(s):  
Corporate Social Responsibility ◽  
Public Sector ◽  
Social Responsibility ◽  
Socially Responsible ◽  
Public Governance ◽  
Organizational Governance ◽  
The Public ◽  
New Public ◽  
New Public Governance ◽  
Corporate Social

The present paper aims to examine the theoretical assumptions of socially responsible organizational governance in the public sector. In public authorities, corporate social responsibility is a relatively new phenomenon. Therefore, the paper focuses on the interaction between social responsibility and the New Public Governance. The article puts forward the assumption that the principles of governance of public goods and public services provided by the public sector are very close in content to the concept of social responsibility. The goal of the public governance process is efficiency and effectiveness not only in public administration institutions, but also in building a welfare society. In this context, the New public governance is in line with the principles of social responsibility. The similarities between the new public governance and social responsibility can be recognized in an understanding the values, processes and elements the primary standards of which are accountability, openness, efficiency, responsibility, compliance with procedural norms, division of power (involvement of stakeholders). The article also discusses the concept and characteristics of corporate social responsibility and provides criticism on the CSR phenomenon.

scholarly journals Effect of Corporate Social Responsibility on Tax Avoidance in China

2021 ◽  
Vol 8 (9) ◽  
pp. 72-75
Author(s):  
Tong Chen ◽  
◽  
Maisarah Mohamed Saat ◽  
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Tax Avoidance ◽  
Effective Tax Rate ◽  
Socially Responsible ◽  
Tax Rate ◽  
The Public ◽  
Chinese Listed Companies ◽  
Aggressive Tax Avoidance ◽  
Corporate Social

Corporate social responsibility (CSR) has aroused heated discussion in recent years. The public generally believe that the enterprises with good CSR performance will not be involved in aggressive tax avoidance issues. However, as several famous socially responsible technology companies were found to be involved in aggressive tax avoidance, the association between those two variables has been doubted. This paper analyzes the effect of CSR on tax avoidance with the evidence of Chinese listed companies from 2016 to 2020. The finding is that good CSR performance leads to an increase in effective tax rate. In other words, the higher the CSR report score, the higher tax payment and the lower tendency in tax avoidance.

Corporate Social Responsibility of Public Banking Sector for Sustainable Development

2019 ◽  
pp. 467-488
Author(s):  
Naglaa Fathy El Dessouky
Keyword(s):  
Sustainable Development ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Banking Sector ◽  
Developed Countries ◽  
The Sustainable Development ◽  
The Public ◽  
The Developed Countries ◽  
Corporate Social

Corporate Social Responsibility (CSR) has become a significant field of studies to stress the importance of the new role of organizations towards the society for sustainable development. Nowadays, an enormous number of authors have been participating in this field to highlight the responsibility of organizations towards the community, society and the natural environment where they are operating. Despite the growing number of researches related to CSR in the developed countries little empirical studies have been devoted to examine CSR concept and practice in the African countries, the MENA region (Middle-East and North Africa), as well as in the Golf countries. This chapter seeks to study CSR concept and practice in the emerging market economies (EMEs). It will mainly focus on the implementations of CSR by the public banking sector. We will investigate the role of the public banking sector existing in an Arab country in comparison to an Asian country to explain and analyze the similarities and differences of CSR activities in both experiences. In this comparative study we will primarily examine Banque Misr, as one of the oldest and largest public bank in Egypt and the Malayan Banking Berhad (trading as Maybank) as the largest public bank in Malaysia. After a meticulous review of literature, we propose a systemic framework to study CSR practices and policy implementations. We illustrated the CSR as a constant process where all variables are interrelated and are affecting each other in a mutual approach. In this systemic framework we advocated to study all significant variables related to CSR practice as: the history/philosophy development, core-values, CSR adopted definition, motives, key players, approaches, stakeholders focus, sectors of intervention and mechanisms of policy implementations. The chapter concludes that common CSR policies exist between the Malaysian and the Egyptian experience. Nevertheless the Malaysian model has formulated an elaborated and further sophisticated CSR public banking program. Meanwhile, the Egyptian model needs to adopt more global oriented CSR public banking policies, in particular to assure the sustainable development requirements.

scholarly journals The Effect of Corporate Visibility on Corporate Social Responsibility

2019 ◽  
Vol 11 (13) ◽  
pp. 3698 ◽  
Author(s):  
Frank Li ◽  
Taylor Morris ◽  
Brian Young
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Size ◽  
Positive Relationship ◽  
Corporate Social Performance ◽  
Social Performance ◽  
Mediating Effect ◽  
The Public ◽  
Corporate Social ◽  
The Relationship

Outside of direct ownership, the general public may feel it is an implicit stakeholder of a firm. As the public becomes more vested in a firm’s actions, the firm may be more likely to engage in Corporate Social Responsibility (CSR) activities. We proxy for the public’s stake in a firm with public visibility. Based on 3400 unique newspaper publications from 1994–2008, we measure visibility for the S&P 500 firms with the frequency of print articles per year concerning the firm. We find that visibility has a signficant, positive relationship with the CSR rating. Evidence also suggests this relationship may be causal and working in one direction, from visibility to CSR. While the existing literature provides other factors that influence CSR, visibility proves to have the most significant impact when tested alongside those other factors. Visibility also has a mediating effect on the relationship between CSR rating and firm size. CSR rating and firm size relate negatively for the lowest visibility firms and positively for the highest. This paper provides strong evidence that visibility is an important factor to consider for studies on corporate social performance.

scholarly journals Corporate social responsibility in state regulation of sustainable development

2019 ◽  
Vol 91 ◽  
pp. 08004
Author(s):  
Elena Vorobey ◽  
Liudmila Belosluttceva ◽  
Olesya Fesenko
Keyword(s):  
Corporate Social Responsibility ◽  
Public Relations ◽  
Social Responsibility ◽  
Social System ◽  
State Regulation ◽  
The Other ◽  
The Public ◽  
Social Burden ◽  
Structural Parts ◽  
Corporate Social

The need of corporate social responsibility development is mostly explained with the fact that the states do not cope with the solution of problems of a social assistance of the population. But as the state undertakes all social burden of the population, the need for corporate social responsibility disappears. So, it is substantiate to adopt the other approach -the importance to proceed from essence of society as certain social system -system of people, their certain communities connected with each other by the public relations, and their interests. Stable, steady existence of this system is possible only at mutual adjustment of all its structural parts -adjustment of mutual interests.

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