Patagonia, the Case of Combination of Business Value Chain and Corporate Social Responsibility

2017 ◽  
Vol 24 (4) ◽  
pp. 31-57
Author(s):  
Seung Kwon Yoo ◽  
◽  
Byung Jin Park
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Value Chain ◽  
Business Value ◽  
Corporate Social

Incidence of Stakeholders in the corporate social responsibility of micro, small and medium-sized enterprises of Santa Marta

2018 ◽  
Vol 34 (62) ◽  
pp. 3-19
Author(s):  
Guillen León ◽  
Sergio Afcha
Keyword(s):  
Factor Analysis ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Value Chain ◽  
Training Programs ◽  
Small And Medium Enterprises ◽  
Corporate Management ◽  
Medium Enterprises ◽  
Corporate Social ◽  
The City

This article analyses the perception and application of corporate social responsibility (CSR) practices in a sample of 499 micro, small and medium enterprises (MSMEs) in the city of Santa Marta (Colombia) following the theory of Stakeholders. Specifically, the interdependence technique of exploratory factor analysis was used to determine the most influential Stakeholders in the execution of CSR practices. It was found that Stakeholders related to the value chain, the environment and corporate management favour social responsibility actions in local MSMEs. In contrast, community and government have less influence on the development of social responsibility practices in MSMEs. Additionally, it was found that the size of the business acts as an important moderator of the development of the CSR. Given that there is a distinctive influence of Stakeholders in the development of responsible practices in the MSMEs of Santa Marta, it is suggested that comprehensive training programs on social responsibility be promoted in smaller companies.

scholarly journals Corporate social responsibility in a local subsidiary: internal and external stakeholders’ power

2019 ◽  
Vol 15 (3) ◽  
pp. 377-393 ◽  
Author(s):  
Pilar Marques ◽  
Merce Bernardo ◽  
Pilar Presas ◽  
Alexandra Simon
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Value Chain ◽  
Future Research ◽  
Content Type ◽  
Beverage Industry ◽  
External Stakeholders ◽  
Food And Beverage ◽  
Local Company ◽  
Corporate Social

Purpose Using a theoretical and empirical focus on the power stakeholders exert, the purpose of this paper is to provide a better understanding of the factors that influence the subsidiaries of multinationals’ participation in corporate social responsibility (CSR) under the pressures (expectations and demands) their complex system of internal and external stakeholders’ places upon them. Design/methodology/approach Using an in-depth case study, the relationship a local subsidiary in the food and beverage industry has with its stakeholders as regards CSR is analyzed. Findings The findings illustrate three main aspects: how the local company is affected by and how it affects its stakeholders (an example of the multidirectionality of power and influence); the direct and indirect practices that are adopted to address challenges; and the importance of the role the local subsidiary plays as an implementer and diffuser of its parent organization’s responsible practices across the industry value chain. Originality/value To the best of authors’ knowledge, the focus is on analyzing the power stakeholders have in the context of multinational companies that has not been applied before, and the outcome of using this approach is that the authors have uncovered gaps in the literature for future research.

Corporate Social Responsibility Initiatives Across the Value Chain

2016 ◽  
Vol 27 (4) ◽  
pp. 57-66
Author(s):  
Dennis Caplan ◽  
Saurav K. Dutta ◽  
Raef A. Lawson
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Value Chain ◽  
Corporate Social

scholarly journals ANALYSIS OF CONSIDERATIONS IN CSR ASPECT TOWARDS INCENTIVE TAX OF PT MASPION III IN SIDOARJO JAWA TIMUR (An Empirical Study of CSR at PT. Maspion III Sidoarjo)

2019 ◽  
Vol 3 (04) ◽  
Author(s):  
Bayu Adi ◽  
Moh Afrizal Miradji
Keyword(s):  
Corporate Social Responsibility ◽  
Public Relations ◽  
Social Responsibility ◽  
Business Strategy ◽  
Investment Decision ◽  
Business Value ◽  
Income Taxes ◽  
Permanent Establishment ◽  
Investment Decision Making ◽  
Corporate Social

CSR has developed into part of the company's business strategy, mainly related to the functions of marketing, public relations, and investment-decision making (Subagyo, 2018). PT. Maspion III in CSR activities has developed into a part of the company's business strategy. in the taxation aspect at PT. Maspion III is one of the important factors that is considered by an organization in designing its CSR program to produce CSR programs that can add business value as well as tax favorable. Whereas on the other hand Maspion III spent funds for its CSR program based on Act Number 36 of 2008 which has regulated the treatment of Income Taxes on expenses or costs incurred in the context of Corporate Social Responsibility (CSR). Provisions regarding this matter are regulated in Article 6 paragraph (1) letters I, j, k, l, and m, in which it is stressed that the amount of taxable income for permanent establishment of permanent establishment), which in fact is reduced in Article 1 PP 93 of the year 2010, for the expenditure of Corporate Social Responsibility (CSR) which can be deducted by a certain%. While for PT. Maspion III for its CSR Program exceeds the provisions of 5%. Therefore, to be able to produce CSR programs that can produce business value programs as well as tax favorable, it is better if the taxpayer considers the taxation aspects when designing his CSR program. Keywords: CSR Aspect Considerations, CSR Tax Incentives, CSR draft, Law

Corporate Social Responsibility Along the Global Value Chain

2021 ◽  
Author(s):  
Philipp Herkenhoff ◽  
Sebastian Krautheim ◽  
Finn Ole Semrau ◽  
Frauke Steglich
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Value Chain ◽  
Global Value Chain ◽  
Corporate Social

Corporate Social Responsibility

2015 ◽  
pp. 255-264 ◽  
Author(s):  
Ruth Wolf
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Positive Influence ◽  
Business Value ◽  
Organizational Image ◽  
Community Environment ◽  
Corporate Social ◽  
A Company

In the framework of Corporate Social Responsibility (CSR), organizations and firms give to the community, environment, and economy. It is clear that an act like this, of giving, enriches the society on the receiving end. That being said, organizations and companies today increasingly understand that the act of giving to another also has a business value for the contributing organization. Companies today are very aware of the advantage and of the contribution to the community. They have internalized the fact that they will begin to benefit as soon as they allocate resources to social responsibility. Contributing to the community brings about a change in the organizational image of a company. Volunteer activities and contributions to the community generally have a positive influence on the company's business reputation. This chapter explores these aspects of CSR.

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