scholarly journals Corporate Social Responsibility: A Study Of Progression To The Next Level

2011 ◽  
Vol 7 (5) ◽  
Author(s):  
Sam Cooper ◽  
George Wagman
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Securities And Exchange Commission ◽  
Socially Responsible ◽  
Public Companies ◽  
Root Cause ◽  
The Past ◽  
Economic State ◽  
Community Projects ◽  
Corporate Social

Corporate Social Responsibility was an initiative constructed many years before its popularity or implementation. The 2001 economic state, local, and world affairs brought this inspiration to the front of actionable items. The terrorist attacks of September 11, the collapse and scandals of Enron, WorldCom, and Tyco left thousands without their retirement. The bankruptcy of many ancillary businesses and similar corporations are excellent examples of imbalanced management. Other examples of poor silo-style management have proliferated through many organizations serving as the root cause for the adoption of socially responsible initiatives. Corporations over the past fifty years have made attempts at serving greater causes. However, these initiatives were simply a random string of projects, which were short in duration. Further they were sporadic in nature, small, and did not compliment other projects benefiting the community. Projects were based on volunteerism and little else. Some influence by a peer might inspire a reluctant person to participate once but rarely a second time. Albeit, corporations encouraged their employees to be active with these projects; corporate money was seldom used as it would inspire these causes to request additional funds. At that time, corporate sponsored social responsibility within society was the exception and not the rule. Today’s companies are measured by their initiatives of corporate social responsibility. Public companies are including environmental and social accountability in their Securities and Exchange Commission documents. Massive air time is being devoted to market social responsibility and a company’s compliance with a demanding public. Corporate social responsibility can now be measured as the extra mile.

scholarly journals Corporate social responsibility of the Port of Gdynia

2018 ◽  
Vol 57 ◽  
pp. 01017
Author(s):  
Hanna Klimek ◽  
Janusz Dąbrowski
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Socially Responsible ◽  
Competitive Edge ◽  
The Past ◽  
The Social ◽  
Wide Range ◽  
Sea Ports ◽  
Corporate Social ◽  
And Storage

Corporate social responsibility (CSR) is a tool used by companies to establish positive relations with their surroundings and gain a competitive edge. This also relates to centres providing services, such as seaports. In the past, these served as loading/off-loading and storage stations as well as ship terminals. At present, they have become versatile complexes administering land and infrastructure as well as playing host to numerous enterprises which offer a wide range of services to carriers and freight forwarders. Not only individual businesses but also entire port service hubs can, or even should, be socially responsible nowadays. The topic of this research is the social responsibility of sea ports. This article will discuss the social responsibility of the Port of Gdynia. The objective is to present socially responsible actions taken by Gdynia Port Authority SA and the largest port operators and to assess the progress made on the implementation of CSR there.

scholarly journals Исследование закономерностей развития корпоративной социальной ответственности в России на основе специализированного рейтинга

2020 ◽  
pp. 150-159
Author(s):  
Иделя Бадыкова
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Oil And Gas ◽  
Negative Impact ◽  
Socially Responsible ◽  
Public Companies ◽  
Significant Negative Impact ◽  
Corporate Social ◽  
Oil And Gas Sector ◽  
Disclosure Rate

Целью данного исследования выступает изучение тенден- ций, связанных с уровнем социальной ответственности российских компаний. Для решения поставленных задач использована авторская методика составления рейтинга раскрытия информации о корпоративной социальной от- ветственности. Полученные результаты свидетельству- ют о том, что в целом компании из выборочной совокупно- сти раскрывают около 75% рассматриваемых критериев. При этом лидеры рейтинга представлены большей частью секторами добычи и переработки нефти и газа, химиче- ской промышленности и электроэнергетики, что может свидетельствовать об их стремлении отчасти компенси- ровать наносимый обществу и экологии вред. As part of the research a specialized rating of the corporate social responsibility was compiled based on the author’s methodology. Data was collected for the sample of 106 Russian public companies in the non-financial sector. On average, the disclosure rate of all indicators is as high as 75%. The most responsible companies, disclosing information on 25 to 27 out of 27criteria, were identified to form the list of 29 companies. Most of them appear to belong to oil and gas sector, chemical and energy industries. One of the possible explanations for that trend is that these areas tend to attract negative attention of the society. Accordingly, it can be assumed that the companies from the mentioned sectors act reasonably to compensate for their negative impact on the environment and society. It should also be noted that the companies represented by these sectors are usually large and have sufficient resources. According to the inadequate resources theory, companies participate in socially responsible projects when they have the resources to do so. However, this theory is relevant for the emerging markets, while stakeholder and signaling theories are more equitable for leading economies. The companies included into the sample show the highest level of the environmental impact disclosure, which may be explained by the fact that most of the companies are industrial with significant negative impact on the environment. In general, this study is a subject to a number of disadvantages. Firstly, the sample was quite small. Accordingly, the conclusions presented may be somewhat skewed and limited. Secondly, econometric models should be used. to present more reasonable results. That is planned to be the next stage of the research. Nevertheless, in our opinion, in general, the results obtained reflect the main trends in the development of the corporate social responsibility in Russia.

scholarly journals Corporate Social Responsibility and Proenvironmental Behaviour in Employees: Evidence in Acapulco, Mexico

2021 ◽  
Vol 13 (9) ◽  
pp. 4597
Author(s):  
Rayma Ireri Maldonado Maldonado Astudillo ◽  
Yan Pallac Maldonado Astudillo ◽  
Juan Alfonso Méndez Zavala ◽  
Claudia Leticia Manzano Jiménez ◽  
María Xochitl Astudillo Miller
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Structural Equation ◽  
Socially Responsible ◽  
The Past ◽  
Equation Modelling ◽  
The Subject ◽  
Degree Of Association ◽  
Corporate Social ◽  
The Relationship

Corporate social responsibility (CSR) has been the subject of extensive research, especially during the past two decades; however, few academic studies investigated the relationship between CSR and employee behaviour. This study reduces this gap by identifying the degree of association between CSR and the proenvironmental behaviour (PEB) of workers. These concepts were analysed among companies that are recognised as being socially responsible and others that are not; not enough empirical evidence was found to determine if these are positively affecting employee PEB in the Mexican context. The methodology was quantitative through questionnaires addressed to workers from renowned companies in Mexico, and analysed by using structural equation modelling (SEM) in AMOS software. Results showed that the CSR practices of the companies with a badge and the PEB of their workers are poorly related. The average of compliance with global CSR practices for companies that have a badge is less than or equal to that of those that do not. Conclusions indicate that CSR could occur only in declarative terms from the workers’ perception.

Corporate Social Responsibility and Consumer Behaviour: A Review to Establish a Conceptual Model

2018 ◽  
Vol 6 (9) ◽  
pp. 142 ◽  
Author(s):  
Irum Khan ◽  
Neeti Kasliwal ◽  
Mahesh Chandra Joshi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Conceptual Model ◽  
Consumer Behaviour ◽  
Academic Research ◽  
Economic Conditions ◽  
Socially Responsible ◽  
Sharp Rise ◽  
The Past ◽  
Corporate Social

Over the past decades, concern about the environment has become not only a significant public issue but also a crucial topic in academic research. A sharp rise in environmentalism has emerged. Despite an increase in consumer expectations for business to do more for society than deliver on economic conditions and many firms' increasingly adopting socially-responsible stances, marketplace behaviour highlights a gap between what consumers report they expect from firms and what they are prepared to reward. This paper discusses the review of past papers to identify the gaps and to frame a conceptual model as per the consumer and firm’s expectation from CSR policies.

Corporate social responsibility – from a mere concept to an expected business practice

2016 ◽  
Vol 12 (1) ◽  
pp. 190-207 ◽  
Author(s):  
Anjum Amin-Chaudhry
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Corporate Social Performance ◽  
Well Being ◽  
Business Practice ◽  
Past Century ◽  
Socially Responsible ◽  
Content Type ◽  
The Past ◽  
Corporate Social

Purpose – In the past hundred years, the concept of corporate social responsibility (CSR) has seen a remarkable development with various notions of “what is the right thing to do” for the corporations in that era. This paper aims to highlight the journey of CSR staring from an “abstract concept” in the early twentieth century to a well-recognised and “expected business practice” in the present. Design/methodology/approach – This paper presents a meta-analysis of the relevant CSR literature and finds 12 common themes emerging in different periods. This is presented in a chronological order starting from early 1920 to the present day for ease of understanding. The literature chosen is intentionally broad as not to miss a clear view of the times and the themes in CSR discourse. Findings – The concept of CSR was viewed as a “social obligation” in the earlier literature (1920s-1960s), as the businesses were thought to operate for the well-being of a community and not for the prosperity of the sole owner(s). A little later, in the 1960s and 1970s, only adoption of socially responsible activities and practices, which were voluntary and beyond legal obligation, were deemed CSR. The 1980s saw businesses trying to find a rational and financially quantifiable justification for adopting activities that were socially responsible, thus the emphasis of “corporate social performance”. The 1990s shifted the impetus on “reporting, transparency and accountability” with numerous reporting requirements. The 2000s sought a win-win situation through the development of “creating shared value” as a result of adopting CSR initiatives. The concept of CSR became an “accepted and expected business practice” in the decade of 2000, with various governments, global entities and organisations issuing their own understanding and definitions of CSR. Originality/value – This research paper provides an account of the evolution in the concept of CSR in the past century which has seen numerous changes in the manner businesses conduct their operations. The identified themes are reflective of the journey of CSR. This is an informative paper which is very topical in today’s climate of stakeholder scrutiny of business’ working.

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.

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.

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