scholarly journals Przedsiębiorcy odpowiedzialni społecznie wobec reżimów totalitarnych i autorytarnych

2021 ◽  
Vol 43 (3) ◽  
pp. 319-326
Author(s):  
Norbert Czechowski
Keyword(s):  
Corporate Social Responsibility ◽  
Public Opinion ◽  
Business Ethics ◽  
Social Responsibility ◽  
Authoritarian Regimes ◽  
Soft Law ◽  
Socially Responsible ◽  
The Public ◽  
Corporate Social

Increasingly, there are voices of dissatisfaction in the public opinion towards the actions of entrepreneurs who indirectly support authoritarian or totalitarian authorities. The aim of this article is to find an answer to the question whether a socially responsible entrepreneur, obliged to respect and protect human freedoms and rights, can undertake actions supporting totalitarian and authoritarian regimes. When looking for answers, I will refer to business ethics, the concept of corporate social responsibility, soft law, as well as to normative obligations under national law.

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.

Socially Responsible Attitudes and Behaviours

2022 ◽  
pp. 116-138
Author(s):  
Dolores Gallardo Vazquez ◽  
Shafat Maqbool ◽  
Juan de la Cruz Sánchez-Domínguez
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Socially Responsible ◽  
The Sustainable Development ◽  
The Public ◽  
Attitudes And Behaviors ◽  
Development Goals ◽  
And Behaviors ◽  
Corporate Social ◽  
Corporate Social Responsibility Reports

The 2030 Agenda implies an important commitment that should be achieved by companies, countries, and governments, and the goals set should be worked on with the aim to boost the areas they address. Corporate social responsibility is a tool for organizations to act on behalf not only of the public but also of all stakeholders, as affirmed by the stakeholders' theory. Given the interest the stakeholders have in achieving the Sustainable Development Goals, it is important to observe the attitudes and behaviors that the organizations develop to achieve their intended contribution. This chapter analyzes the companies´ attitudes and behaviors developed to fulfill five SDGs (from 1 to 5). The study is focused on the content analysis of the corporate social responsibility reports of 16 car manufacturing companies. At the end, the authors propose some future lines of research.

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 ROLE OF CORPORATE SOCIAL RESPONSIBILITY IN ADVERTISING

2020 ◽  
Vol 3 (1) ◽  
pp. 20-21
Author(s):  
Swetalina Das ◽  
Pranati Mishra
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Business Strategy ◽  
Socially Responsible ◽  
The Public ◽  
New Business ◽  
Entire Society ◽  
Environmental Goals ◽  
Corporate Social

Corporate social responsibility emerges as a new business strategy to helps industry to build socially acceptable images for the public. It is a thoughtful practice to give back to the society. Today, CSR has become an important part of every business. People expect a company not only act socially responsible towards his stockholders but also towards the entire society in which the company operates. However, it describes how business economic criteria, like making merchandise and profits, to accomplish both social and environmental goals. It also contributes towards sustainable economic development in which the firm itself operating and also its employs and their family members.

scholarly journals PUBLIC CONTRIBUTION ROADMAP ASTRA DALAM UPAYA PENINGKATAN KESEJAHTERAAN MASYARAKAT

2020 ◽  
Vol 7 (2) ◽  
pp. 265
Author(s):  
Rachmat Putro Ferdiawan ◽  
Ari Afriansyah ◽  
Santoso Tri Raharjo ◽  
Nandang Mulyana
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Business Ethics ◽  
Social Responsibility ◽  
Social Welfare ◽  
Corporate Citizenship ◽  
The Public ◽  
Good Corporate Governance ◽  
The Social ◽  
Corporate Social

ABSTRAKCorporate Social Responsibility (CSR) merupakan komitmen perusahaan untuk peduli terhadap lingkungan dan masyarakat dalam upaya mewujudkan kesejahteraan sosial secara berkelanjutan melalui relasi harmonis dengan para pemangku kepentingan khususnya masyarakat sekitar. Tulisan ini bertujuan untuk menggambarkan program tanggung jawab sosial (CSR) PT. Astra Internasional dalam membantu kesejahteraan sosial masyarakat. Beberapa indikator CSR untuk menggambarkan implementasi program tersebut adalah tujuan tanggung jawab sosial perusahaan, masalah sosial perusahaan, dan program hubungan perusahaan. Indikator kesejahteraan hidup terkait dengan kemajuan dalam bidang kesehatan, pendidikan, dan ekonomi. Peranan CSR kepada masyarakat dapat dipandang sebagai upaya untuk mewujudkan good corporate governance, good corporate citizenship dan good business ethics dalam sebuah entitas kehidupan dunia bisnis. Sejak awal perkembangannya Astra memiliki cita-cita untuk sejahtera bersama bangsa, dengan butir pertama dalam filosofi Catur Dharma Astra, yang berbunyi “Menjadi Milik yang Bermanfaat bagi Bangsa dan Negara”. Untuk meraih cita-cita ini, Astra terus merangsang upaya-upaya pertumbuhan Indonesia yang berkelanjutan dan berimbang baik itu dari segi ekonomi, sosial maupun lingkungan melalui Public Contribution Roadmap. Pelaksanaan program-program tanggung jawab sosial Astra berpedoman pada pengembangan program empat pilar CSR Astra yang sejalan dengan hasil pemetaan sosial, dampak proses bisnis, dan Public Contribution Roadmap 2020. Dengan panduan Public Contribution Roadmap, Astra melaksanakan tanggung jawab sosial baik dalam pengelolaan Lingkungan, Keselamatan dan Kesehatan Kerja (LK3) serta 4 pilar Corporate Social Responsibility (CSR) Astra yang berkontribusi dalam upaya peningkatan kesejahteraan masyarakat Indonesia.Kata kunci: Kata kunci: CSR, kesejahteraan sosial, pembangunan berkelanjutan ABSTRACTCorporate Social Responsibility (CSR) is a company's commitment to care for the environment and society in an effort to realize social welfare in a sustainable manner through harmonious relations with stakeholders, especially the surrounding community. This paper aims to describe the social responsibility (CSR) program of PT. Astra International in helping the social welfare of the community. Some CSR indicators to illustrate the implementation of the program are the objectives of corporate social responsibility, corporate social issues, and corporate relations programs. Life welfare indicators are related to progress in the fields of health, education, and economy. The role of CSR to the community can be seen as an effort to realize good corporate governance, good corporate citizenship and good business ethics in an entity living in the business world. Since the beginning of its development, Astra has aspirations for prosperity with the nation, with the first point in the philosophy of the Catur Dharma Astra, which reads "Being a Beneficial Property of the Nation and Country". To achieve this goal, Astra continues to stimulate Indonesia's sustainable and balanced growth efforts both in economic, social and environmental terms through the Public Contribution Roadmap. The implementation of Astra's social responsibility programs is guided by the development of Astra's four pillars of CSR in line with the results of social mapping, the impact of business processes, and the Public Contribution Roadmap 2020. With the guidance of the Public Contribution Roadmap, Astra implements social responsibility both in managing the Environment, Safety and Occupational Health (LK3) and the four pillars of Astra's Corporate Social Responsibility (CSR) which contribute to efforts to improve the welfare of the Indonesian people.Keywords: CSR, social welfare, sustainable development

scholarly journals Ethical (responsible) leadership

2021 ◽  
Vol 64 (4) ◽  
pp. 123-136
Author(s):  
Ivan Nisavic
Keyword(s):  
Corporate Social Responsibility ◽  
Business Ethics ◽  
Social Responsibility ◽  
Ethical Responsibility ◽  
Responsible Leadership ◽  
Ethical Theories ◽  
Socially Responsible ◽  
Moral Agents ◽  
The Status ◽  
Corporate Social

The paper, from the perspective of ethical theories, presents and analyzes the aspects of morality that fall under responsible leadership in the field of business ethics. It is an assumption that the idea of responsible leadership is derived from the aspect of morality that is governed by interest, which can be disguised for the sake of personal and/or material profit. In addition, answers are offered to questions concerning the importance and relevance of corporate social responsibility, as well as the status of corporations as moral agents. Those activities that go beyond purely business interest, such as socially responsible work or philanthropic work, are very useful and profitable and, in addition, understand companies as entities who, indirectly, have a specific dose of ethical responsibility, which ultimately makes them moral agents.

scholarly journals What Motivates Stakeholders to Demand Corporate Social Responsibility: A Survey Experiment

2021 ◽  
Vol 13 (15) ◽  
pp. 8313
Author(s):  
Tomomi Yamane ◽  
Shinji Kaneko
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Sustainable Development Goals ◽  
Economic Benefits ◽  
Socially Responsible ◽  
The Public ◽  
Job Seeking ◽  
Raising Awareness ◽  
Development Goals ◽  
Corporate Social

Businesses are facing consistent pressures from stakeholders to be socially responsible although the economic benefits of corporate social responsibility (CSR) have been found to be mixed. We aim to reveal stakeholders’ motivations for demanding CSR by studying stakeholders’ stated preferences on companies’ contribution to the United Nations’ Sustainable Development Goals (SDGs) in three different contexts, purchasing, investing, and job-seeking. We conducted conjoint survey experiments—embedded information treatments targeting the public in Japan (n = 12,098) in 2019 and 2020. The results showed that stakeholders demanded corporations to contribute to international-related issues rather than domestic-related issues. Stakeholders’ support was low when the companies profited from contributing to the SDGs. These results suggest that social context reflects the preferences of stakeholders on corporates’ SDG activities. Overall, raising awareness had effects on stakeholders’ support and to what extent the information affected the decisions of stakeholders was varied by stakeholders.

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