scholarly journals Social framework of historical responsibility: in search of rational grounds for historical estimates

2021 ◽  
pp. 20-30
Author(s):  
О.В. Головашина
Keyword(s):  
Social Responsibility ◽  
Collective Responsibility ◽  
Moral Discourse ◽  
Political Responsibility ◽  
Historical Events ◽  
Level Of Involvement ◽  
Historical Responsibility ◽  
Historical Dynamics

Автор статьи настаивает на необходимости определения оснований социальной ответственности, чтобы избежать апелляции к эмоциям и моральному дискурсу при оценке исторических событий. Показано, что идеи И. Канта не дают возможности разрешить проблему ответственности вне свободы и концептуализировать коллективную ответственность. Некоторые решения предложены Х. Арендт, осмысляющей политическую ответственность как коллективную. Структурный подход А.М. Янг позволяет перенести акцент на деперсонализацию в условиях большого числа посредников, последствия действий которых невозможно просчитать, и оценивать ответственность в категориях каузальности. Говоря о присвоении коллективной ответственности личностью и оценивая степень ответственности, необходимо учитывать уровень вовлеченности в структуру и качество выполняемых задач. In the proposed article, the author insists on the need to determine the grounds of social responsibility, since this will avoid appeals to emotions and moral discourse when evaluating historical events. At the first step, the author turns to the ideas of I. Kant, showing that the resources of his theory do not allow solving the problems of responsibility outside of freedom and conceptualizing collective responsibility. The author finds some solutions in X. Arendt, conceptualizing political responsibility as a collective one. A.M. Young's structural approach allows us to shift the focus to depersonalization in the conditions of a large number of intermediaries, the consequences of whose actions cannot be calculated, and to assess responsibility in the categories of causality. Thus, the author speaks about the assignment of collective responsibility by an individual; while assessing the degree of responsibility, it is necessary to take into account the level of involvement in the structure and quality of the tasks performed. This allows us to understand the role of historical dynamics actors without emotional and moral assessments.

scholarly journals Corporate Social Responsibility, Audit Committee Expertise, and Financial Reporting: Empirical Evidence from Korea

2021 ◽  
Vol 13 (19) ◽  
pp. 10517
Author(s):  
Haeyoung Ryu ◽  
Soo-Joon Chae ◽  
Bomi Song
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Reporting ◽  
Audit Committee ◽  
Earnings Quality ◽  
Audit Committees ◽  
Accounting Expertise ◽  
Corporate Social

Corporate social responsibility (CSR) involves multiple activities and is influenced by the cultural and legal environment of the country in which a firm is located. This study examines the role of audit committees’ (AC) financial expertise in the relationship between CSR and the earnings quality of Korean firms with high levels of CSR. Using a multivariate analysis, it investigates whether the ACs that include members with accounting expertise, finance expertise, or supervisory expertise individually affect a firm’s decision making. It also examines how ACs with diverse expertise contribute toward improving the financial reporting quality of firms with high levels of CSR. The results demonstrate that when there is a certified accountant in the AC of a firm that practices CSR based on ethical motivation, the earnings management through discretionary accruals is more strictly controlled. This is more effective when the AC comprises members with accounting and non-accounting expertise. This finding implies that the AC plays a positive role in improving the accounting information quality of firms with CSR excellence. Moreover, while the role of accounting experts in the AC is important for maintaining high earnings quality, combining other types of expertise creates synergy.

scholarly journals Teacher Standards and Professionalism

2021 ◽  
Author(s):  
◽  
Pauline Barnes
Keyword(s):  
Early Childhood ◽  
Secondary School Teachers ◽  
Secondary Data ◽  
Collective Responsibility ◽  
Positive Influence ◽  
Teaching Profession ◽  
Teacher Professionalism ◽  
Policy Makers

<p>The focus of this research is teacher professionalism in New Zealand and the possible role of the ‘Standards for the Teaching Profession’ that were released in 2017, in strengthening the quality of teaching. Evidence suggests that the quality of teachers’ work is an important factor in students’ success. So, a challenge for education policy-makers is to create a system that encourages and enables teachers to be high quality and motivated to keep improving. The literature suggests a strategy to enable this is to encourage a mature profession, where teachers take collective responsibility for improvement. Standards for teachers can be a positive influence on improving teacher practice when their use is balanced between regulatory and development functions, so that they are a catalyst for professional development. This research involved 45 teachers in English Medium settings participating in sector specific focus groups for early childhood, primary school and secondary school teachers, a review of policy documents and secondary data from Education Council workshops. The analysis suggests that aspects of organisational professionalism influence the environment, although most teachers did not consciously align themselves to this discourse. There appeared to be some differences between sectors, with those in early childhood aligning more closely to their organisation than other teachers and feeling like they were not accepted as a legitimate part of the teaching profession. Although teachers were generally positive about the new standards, few teachers considered using them for reflection or professional conversations outside of formal appraisal. The aspiration presented in literature of a mature profession that works collaboratively with a mix of stakeholders to combine expertise, ask tough questions to create solutions and grows professional knowledge was not apparent, however teachers identified opportunities to shift the profession towards this discourse.</p>

scholarly journals The strategic value of corporate social responsibility CSR: the present and future of its management

2021 ◽  
Author(s):  
Estrella Barrio-Fraile ◽  
Ana-María Enrique-Jiménez
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Main Challenge ◽  
Strategic Value ◽  
The Future ◽  
Corporate Social ◽  
Social Entities ◽  
The Impact

Corporate social responsibility (CSR) has become the central theme of many debates on the role of organizations in society in recent years. The voluntary incorporation of strategies that influence economic profitability and in turn social and environmental issues is already a reality in companies. This article has several aims: (1) to analyse whether CSR is strategic and cross-cutting for companies and whether there exists a true dialogue between companies and stakeholders; (2) to identify the functions, relationships and quality of CSR or sustainability directors; (3) to determine the main challenges for the future; (4) to reflect on the impact that Covid-19 has had on the development of CSR in businesses. The study was based on the Delphi method and employed a sample of 20 experts: 10 academics (lecturers and researchers) and 10 professionals (communication and CSR directors, and CSR and reputation consultants). The results reveal that: (1) with the exception of SMEs, CSR management in companies is strategic and cross-cutting; (2) there is no reciprocal dialogue between companies and stakeholders; (3) the functions carried out by CSR directors can be classified as analytical, strategic, tactical and communicative; (4) the most outstanding qualities of the CSR director are communication skills, deep knowledge of the company and a willingness to work as part of a team; (5) the main challenge for senior management for the future is to be more strategic; (6) Covid-19 has changed the focus in CSR areas of action and in the prioritization of stakeholders. In short, we conclude that CSR management is well rooted in companies and represents a true transformation for businesses as social entities.

scholarly journals The Role of the Diversity of the Board of Directors in Promoting Integrated Disclosure and Social Responsibility

2021 ◽  
Vol 1 (1) ◽  
pp. 9-20
Author(s):  
Ali Khalaf Gatea ◽  
Haider Ali Jarad Al Masoudi
Keyword(s):  
Social Responsibility ◽  
Board Of Directors ◽  
Administrative Practices ◽  
The Social ◽  
Key Word ◽  
The Board Of Directors ◽  
Comprehensive Picture ◽  
The Impact

The integrated Disclosure aims to provide a comprehensive picture of the performance of the organization, and because the quality of the Disclosure is a critical aspect of the integrated reports, so the research aims to show the impact of the diversity of the board of directors on the quality of the integrated reports and the promotion of the social responsibility of the organization, and to make decisions about disclosure and integration in the information provided in order to benefit from it In building integrated visions about the organization, assuming that the diversity of the board of directors has a significant relationship to the extent to which the quality of integrated Disclosure is achieved, that the most important findings of the research stipulate that the diversity of the board of directors contributes to social responsibility and integrated disclosure, and the strengthening of organizational culture and administrative practices, and the research recommends, The need to interact with the environment and the communities in which the organization operates, to enable it to provide environmental, social or ethical information, along with financial, strategic and governance information in an annual report. Key word: Diversity, Integrated Disclosure, Social Responsibility.

Przestrzeganie zasad etyki w rachunkowości jako przejaw społecznej odpowiedzialności

2021 ◽  
Vol 1 (23) ◽  
pp. 179-191
Author(s):  
Małgorzata Trocka
Keyword(s):  
Social Responsibility ◽  
Social Role ◽  
Financial Statements ◽  
Public Trust ◽  
Ethical Standards ◽  
Practical Skills ◽  
Business Unit ◽  
The Social

Compliance with the principles of ethics in accounting as a manifestation of social responsibility A manifestation of the social role of accounting is the appropriate quality of financial and non-financial statements ensuring their truthfulness and reliability. This is guaranteed by the norms and principles shaping the organization of accounting in a business unit, but above all by the persons responsible for its keeping. Accountant is recognized as a profession of public trust. The person carrying it out should have the appropriate knowledge and practical skills. It is also very important in this profession to respect the law and comply with ethical standards. The aim of the article is to show the importance of ethics in the accountant profession in the context of the social role of accounting.

scholarly journals How executive turnover influences the quality of corporate social responsibility disclosure? Moderating role of political embeddedness: evidence from China

2021 ◽  
Author(s):  
Fawad Rauf ◽  
Cosmina L. Voinea ◽  
Nadine Roijakkers ◽  
Khwaja Naveed ◽  
Hammad Bin Azam Hashmi ◽  
...  
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Executive Turnover ◽  
Firm Level ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social ◽  
The Impact ◽  
The Relationship

AbstractThis study investigated the relationship between executive turnover (ET) and quality of corporate social responsibility disclosure (CSRD) at the firm level. The role of political embeddedness (PE) in the association between ET and CSRD quality in Chinese listed A-share firms is also inspected. We employed 20,850 firm’s/year observations between 2010 and 2016. An inverse relationship was found between ET and CSRD quality as well as PE and CSRD quality. In addition, the study findings disclose that corporate PE moderates the relationship between ET and a firm’s CSRD quality whilst the impact of ET on a company's CSRD quality was found more pronounced for firms with a low level of corporate PE. This examination adds to the literature on CSRD quality under the premise of normative stakeholder theory and leads to the conclusion that the political link of departing executives is an active participant in the exacerbation of CSRD quality in PE firms of China. This implies a reinvigoration of the roles of decision-makers for sustainable CSR assurance.

scholarly journals ANALISA PERAN PARTISIPATIF DAN AKUNTABILITAS PERENCANAAN PEMBANGUNAN DESA (STUDI KASUS DESA SUMBERNGEPOH KECAMATAN LAWANG KABUPATEN MALANG)

REFORMASI ◽  
2018 ◽  
Vol 8 (2) ◽  
pp. 143
Author(s):  
Dekki Umamur Ra’is ◽  
Yeni Tata Rini
Keyword(s):  
Implementation Process ◽  
Development Planning ◽  
Participatory Development ◽  
Vulnerable Groups ◽  
Primary Data ◽  
Level Of Involvement ◽  
Village Government ◽  
The Village

Abstact : The process of implementing village development activities requires a good planning. In the preparation of development planning, the village government is required to be accountable and participatory, considering that this is the mandate of the Regulation. In addition the quality of village development will be determined by the extent of the role of the community in providing aspirations, implementing, monitoring, and evaluating the village development as well as the extent to which the village government is able to implement the values of accountability so that the community has access to information and data related to village development. This study using a qualitative approach. Primary data sources in this study were obtained through interviews with the objects interviewed, including: Pemerintahan Desa, Lembaga Pemberdayaan Masyarakat Desa, Badan Permusyawaratan Desa, Tokoh Perempuan, Tokoh Masyarakat, and Tokoh pemuda. Based on the results of the analysis of this study, it is known that the level of involvement of the villagers in Sumberngepoh in the process of planning, implementing, and monitoring development is still lower. Communities that should be involved have not been well involved, such as vulnerable groups, disabled people, marginal communities, the poor, and women are still not actively involved. While in terms of accountability, based on the results, it is known that the delivery of information related to the planning and implementation process of village development has started well, although there are many things need to be improved. Such as the process of submitting the reports related to the implementation of previously planned development. Keywords : Participatory, Development Planning and Accountability. Abstrak: Proses pelaksananaan kegiatan pembanguna desa memerlukan perencanaan yang baik. Dalam penyusunan perencanaan pembangunan, pemerintah desa dituntut untuk akuntabel dan parisipatif, mengingat hal tersebut merupakan amanah UU Desa. Selain itu kualitas pembangunan desa akan ditentukan oleh sejauh mana peran masyarakat dalam memberikan aspirasi, melaksanakan, mengawasi, dan mengevaluasi pembangunan desa serta sejauh mana pemerintah desa mampu menerapkan nilai-nilai akuntabilitas sehingga masyarakat memiliki akses terhadap informasi dan data terkait pembangunan desa. Penelitian ini menggunakan pendekatan kualitatif. Sumber data primer dalam penelitian ini diperoleh melalui wawancara dengan objek yang diwawancarai, antara lain: Pemerintahan Desa, Lembaga Pemberdayaan Masyarakat Desa, Badan Permusyawaratan Desa, Tokoh Perempuan, Tokoh Masyarakat, dan Tokoh pemuda. Berdasarkan hasil analisa dari penelitian ini, diketahui bahwa tingkat keterlibatan warga Desa Sumberngepoh dalam proses perencanaan, pelaksanaan, dan pengawasan pembangunan masih belum maksimal. Masyarakat yang sepatutnya terlibat belum terlibat dengan baik, seperti kelompok masyarakat rentan, difabel, masyarakat marjinal, masyarakat miskin, dan kaum perempuan masih belum terlibat secara aktif. Sementara dari sisi akuntabilitas, berdasarkan dari hasil anlisa diketahui bahwa penyampaian informasi terkait proses perencanaan dan pelaksaan pembangunan desa sudah mulai baik, walaupun masih banyak hal-hal yang perlu diperbaiki. Seperti proses penyampaian laporan terkait pelaksaan pembangunan yang telah direncanakan sebelumnya. Kata Kunci : Partisipasi, Perencanaan Pembangunan dan Akuntabilitas.

Corporate Social Responsibility of Public Sector Company: A Case Study of BHEL

2016 ◽  
Vol 5 (1) ◽  
Author(s):  
S. K. Khatik
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Local Community ◽  
Net Worth ◽  
Business Operations ◽  
Net Profit ◽  
Corporate Social ◽  
The Impact

Corporate Social Responsibility (CSR) is not a new concept in the present scenario. CSR is a continuing commitment by business to behave ethically and contribute to economic development while improving the quality of life of the workforce and their families as well as the local community and society at large. After replacement of the Company Act 1956 by Corporate Act 2013, certain changes have been made. Earlier CSR was not mandatory for the Indian companies but after enforcement of Corporate Act 2013 it has become mandatory for those companies whose turnover is more than Rs. 1000 crore or net worth is more than Rs. 500 crore or net profit is more than Rs 5 crore. Such companies implement the CSR practice in their business and expend on CSR activities which should be 2% of their net profit. CSR is a concept where an organization considers the interest of society by taking responsibility for the impact of their activities on customers, suppliers, employees, shareholders, and other stakeholders. CSR policies, practices, and programmes are being comprehensively integrated by an increasing number of companies throughout their business operations and processes. This research paper highlights the concept, philosophy, role of CSR in value creation. How Indian companies are treating CSR activities in contemporary environment. In this study we found that community welfare, education and enlightening rural youth is the top priority areas for most Indian Companies.

scholarly journals Teacher Standards and Professionalism

2021 ◽  
Author(s):  
◽  
Pauline Barnes
Keyword(s):  
Early Childhood ◽  
Secondary School Teachers ◽  
Secondary Data ◽  
Collective Responsibility ◽  
Positive Influence ◽  
Teaching Profession ◽  
Teacher Professionalism ◽  
Policy Makers

<p>The focus of this research is teacher professionalism in New Zealand and the possible role of the ‘Standards for the Teaching Profession’ that were released in 2017, in strengthening the quality of teaching. Evidence suggests that the quality of teachers’ work is an important factor in students’ success. So, a challenge for education policy-makers is to create a system that encourages and enables teachers to be high quality and motivated to keep improving. The literature suggests a strategy to enable this is to encourage a mature profession, where teachers take collective responsibility for improvement. Standards for teachers can be a positive influence on improving teacher practice when their use is balanced between regulatory and development functions, so that they are a catalyst for professional development. This research involved 45 teachers in English Medium settings participating in sector specific focus groups for early childhood, primary school and secondary school teachers, a review of policy documents and secondary data from Education Council workshops. The analysis suggests that aspects of organisational professionalism influence the environment, although most teachers did not consciously align themselves to this discourse. There appeared to be some differences between sectors, with those in early childhood aligning more closely to their organisation than other teachers and feeling like they were not accepted as a legitimate part of the teaching profession. Although teachers were generally positive about the new standards, few teachers considered using them for reflection or professional conversations outside of formal appraisal. The aspiration presented in literature of a mature profession that works collaboratively with a mix of stakeholders to combine expertise, ask tough questions to create solutions and grows professional knowledge was not apparent, however teachers identified opportunities to shift the profession towards this discourse.</p>

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