scholarly journals Corporate social responsibility in FC Barcelona as Carroll’s CSR pyramid in practice

2018 ◽  
Vol 21 (7) ◽  
pp. 153-165
Author(s):  
Agnieszka Marek
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
International Organisations ◽  
Socially Responsible ◽  
Goods And Services ◽  
Definition Of ◽  
Corporate Social ◽  
Taking Action

Corporate social responsibility (CSR) is a subject of great interest to both theoreticians and practitioners of management as well as to international organisations that promote this idea among existing enterprises. Despite many years of research on CSR, there is no single binding definition of this concept, therefore for the needs of this publication, the definition of Archie B. Carroll, and the resulting approach to CSR implementation in companies, has been adopted. The aim of the article is to analyse CSR activities undertaken by FC Barcelona in the framework of a system derived from Carroll’s CSR pyramid, therefore its activities have been divided into four groups corresponding to the dimension of financial, legal, ethical and philanthropic responsibilities. Due to the commercialisation of football, FC Barcelona is treated as a global enterprise, considering, however, the specificity of regulations governing the sports sector as well as goods and services offered by the club. The research has been based on an analysis of literature and available documents published by the club itself as well as by international organisations regulating football tournaments on national and international levels. The study has indicated that FC Barcelona is taking action in all the dimensions of social responsibility highlighted in Carroll’s pyramid and can be seen as a socially responsible organisation, at the same time meeting expectations of its stakeholders.

scholarly journals CORPORATE SOCIAL ACTIVITIES IN GERMANY: THE EXPERIENCE OF COMPANIES

2019 ◽  
Vol 5 (3) ◽  
pp. 17 ◽  
Author(s):  
Tetiana Galetska ◽  
Natalia Topishko ◽  
Ivan Topishko
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Living Conditions ◽  
Social Reporting ◽  
Socially Responsible ◽  
The Subject ◽  
Responsible Behaviour ◽  
Definition Of ◽  
Corporate Social ◽  
The Eu

The purpose of the article is to study the European experience of the formation and regulation of socially responsible behaviour of economic entities; distinguishing the dominant drivers of corporate social responsibility in Germany and strategic priorities for its implementation. Its contents are interpreted in the expanded and narrow sense. Expanded approach insists that CSR is a set of interrelated types of responsibility (legal, economic, professional, moral, political, etc.) that reflect the system of values of society. Narrow interpretation foresees the definition of the degree (measure) of adoption by the subject of socially significant goals of society, the fulfilment of mutual rights and responsibilities, observance of social norms. The research subject – the peculiarities of the functioning of the European model of socially responsible entrepreneurship, the practice of its implementation in Germany. The methodology of the research is based on the definition of general principles of constructing the system of corporate social responsibility, disclosure the essence of the categorical apparatus, considering its main theoretical concepts. In the process of research, a set of methods of scientific cognition were used: analysis, synthesis, generalization (for the disclosure of the conceptual-categorical apparatus of the subject of the research); statistical method, grouping, empirical approach (while analysing the practice of distributing social responsibility among the subjects of social partnership in the EU for ensuring social protection of the population, and differences between the EU countries on the level of such responsibility of the subjects of the social process, depending on the model of socio-economic development). Conclusion. Under the influence of the challenges of globalization and the 4th Industrial Revolution, aggravation of competition, the conditions of the economy are changing. The need for business models on the basis of the strategy of sustainable development, socially responsible behaviour of business structures on the basis of systemic and long-term is growing. This situation actualizes the problem of creating mechanisms for maintaining social compromise in society. System of ensuring responsibility of the subjects of society for the formation of normal living conditions of society is one of the institutional mechanisms of social control and creating conditions for balancing personal, collective and social interests. Institutional support for the functioning of the mechanism for supporting social compromise regarding the formation of normal living conditions is based on the levers of state regulation (subsidies, preferential taxation, economic incentives, and compliance with the standards of activity); institute of entrepreneurship (international and national standards for doing business); institute of the public (the system of social reporting of enterprises, work with territorial communities). Compliance with product quality standards, with obligations to stakeholders, social reporting and progress reporting (including its environmental parameters), transparent business promotes the implementation of socio-stabilizing functions of entrepreneurial activity both on national and on a world scale. Experience of European (in particular, German) companies proves the need to adherence to the principles of social responsibility in entrepreneurship and the possibility of their use as a competitive advantage.

scholarly journals A Philosophical Reflection about Ethics and Corporate Social Responsibility

2016 ◽  
Vol 20 (3) ◽  
pp. 16
Author(s):  
Ronie Alexsandro Teles Silveira ◽  
Francisco José Costa ◽  
Henrique Muzzio
Keyword(s):  
Corporate Social Responsibility ◽  
Business Ethics ◽  
Social Responsibility ◽  
Social Ethics ◽  
Socially Responsible ◽  
Philosophical Reflection ◽  
Philosophical Foundations ◽  
Definition Of ◽  
Corporate Social ◽  
Alternative Solutions

This article discusses the philosophical foundations of business ethics and corporate social responsibility, from a critical conception of the approaches commonly used, their assumptions and their justifications. The paper presents a theoretical and philosophical reflection, developed in order to question and appoint alternative solutions to the weaknesses of the most common justifications of corporate social responsibility. These discussions, according to the argumentative construction of this article, culminates in the proposition of four elements to be considered in a stronger debate about the theme: the ethical personality of organizations; ethics community; the liberty; and the identity between ethics and interest. These elements bring in themselves a different agenda for the debate on responsible business, corporate responsibility, business ethics and social ethics. By considering the ideas proposed in this article, management professionals and students, as well as researchers from the general areas of management will have differentiated and complementary references to the pre-existing ones to a understanding better a more consistent and well justified definition of an ethical and socially responsible company, going beyond current and sometimes fragile justifications which  are, sometimes, social and academically discredited, as is the case with justification of the strategies of social responsibility from the argument that it generates profits for companies.

scholarly journals CORPORATE SOCIAL RESPONSIBILITY PRACTICES: THE EXAMPLES OF LATVIA AND UKRAINE

2020 ◽  
Vol 1 (12) ◽  
pp. 203
Author(s):  
Iryna Vasylchuk ◽  
Kateryna Slyusarenko ◽  
Inta Kotane
Keyword(s):  
Sustainable Development ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Sustainable Business ◽  
Socially Responsible ◽  
Financial Reports ◽  
Goods And Services ◽  
Initial Stage ◽  
General Scientific ◽  
Corporate Social

Corporate social responsibility (CSR) as a good business practice and an organized movement develops and gains increasing support not only among entrepreneurs and businesspersons but also among consumers choosing goods and services from reputable enterprises that implement generally accepted business ethics in their daily operation. The problem of CSR has become urgent in the context of ensuring economic and sustainable business development. Increasing attention is paid to raising the competitiveness and efficiency of business through the principles of CSR. The latest research on reputation and CSR in Latvia shows that there are few entrepreneurs, national institutions and members of the public in Latvia who understand the basics of CSR and support the manifestations thereof. In Ukraine, CSR practices of companies are also at the initial stage of their development, they are carried out epidemically, and only large companies have sustainable development strategies and publish non-financial reports. The aim of the research is to assess CSR practices in Ukraine and Latvia. General scientific research methods were used in the given research, namely: the monographic and descriptive methods and comparative analysis. The results of the research revealed that socially responsible entrepreneurship related to the principles of sustainable development, i.e. meeting current needs without compromising the needs of future generations. Sustainable development is characterized by three interrelated dimensions: environmental, economic and social, through which socially responsible entrepreneurship could be assessed.

scholarly journals Corporate Social Responsibility and Consumer Behavior: A Study from Pakistan

2013 ◽  
Vol 5 (4) ◽  
pp. 194-202 ◽  
Author(s):  
Adnan Safi
Keyword(s):  
Corporate Social Responsibility ◽  
Consumer Behavior ◽  
Social Responsibility ◽  
Survey Questionnaire ◽  
Healthy Environment ◽  
Goods And Services ◽  
Corporate Goals ◽  
Definition Of ◽  
Corporate Social ◽  
The Impact

Pakistani consumers must be well informed that, in achieving their corporate goals, organizations now bear greater responsibility to develop healthy environment and aware society. This study aims towards assessment of the impact of Corporate Social Responsibility on Consumer Behavior in Pakistan and to analyze whether consumers reckon Organization’s CSR initiative before buying decisions of goods and services. Carroll definition of CSR was adopted here that addresses whole range of economic, legal, ethical and philanthropic responsibilities. A Survey Questionnaire in this regard was carried out and 313 responses were collected across the different corners of Pakistan that further lead to culmination of this analysis report. The analysis showed that there is significant positive correlation between all CSR components and consumer behavior. However, Pakistani consumer’s priority appeared to be different than offered by Carroll’s Classical Pyramid, where economic responsibility was considered to be the greatest priority, followed by philanthropic, legal & ethical responsibilities.

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.

CORPORATE SOCIAL RESPONSIBILITY IN BUSINESS PRACTICE – NATIONAL AND INTERNATIONAL EXPERIENCE

2020 ◽  
Vol 21 (4) ◽  
pp. 29-41
Author(s):  
Elżbieta Lorek
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
International Experience ◽  
Business Practice ◽  
Definition Of ◽  
Corporate Social

The article deals with the problem of implementing standards based on corporate social responsibility (CSR) in enterprises. It describes issues related to the definition of the concept of corporate social responsibility and the scope of activities affected by CSR. The article also focuses on the advantages of applying CSR principles in an enterprise as well as the controversies and dangers that may arise. The article contains numerous references of the described issues to the observed reality.

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.

scholarly journals CORPORATE SOCIAL RESPONSIBILITY AS A KEY OF STABLE DEVELOPMENT: ANALYSIS OF THE ENTERPRISES OF OIL AND GAS INDUSTRY

2018 ◽  
pp. 145-154
Author(s):  
Yevhen Ionin ◽  
Liliia Tarasenko
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Oil And Gas ◽  
Oil And Gas Industry ◽  
Social Needs ◽  
Socially Responsible ◽  
Gas Industry ◽  
Modern Development ◽  
Business Entities ◽  
Corporate Social

Social responsibility of business takes a special place in the terms of modern development strategy of the economy of Ukraine. This responsibility suggests such direction of the enterprise activity, which takes into account not only the personal interests of the company, but also the needs of society. The continuation of European integration processes, the exit of companies into international markets require from the business entities appropriate openness and transparency, coverage of the goals of achieving the goal of the enterprise, the tools at which such a goal is achieved. The multidimensional nature of links, which are arising during the operational activity, leads to the existence of significant impact on the internal and external environment of the enterprise. Issues of corporate social responsibility of public-interest enterprises, which, in particular, are part of the oil and gas industry, are of particular relevance. The article analyses the current state of carrying out socially responsible activity at foreign and domestic enterprises of the oil and gas industry. The components of corporate social responsibility and their impact on the enterprise` functioning and on satisfaction of social needs are investigated. The socially responsible activity has positive nature, however, at the same time, there are certain barriers of the strategy` implementation within the framework of the mentioned activity, among which financing is a key issue that requires the enterprise to properly plan and analyse the costs of socially responsible doing business. The need for planning and evaluating corporate social responsibility programs is highlighted in the article. Using the example of gas transportation enterprise, the SWOT-analysis as an instrument of obtaining information for justified decision-making is reviewed.

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