scholarly journals Relationship between general CSR management practices and the development of internal social responsibility

2020 ◽  
Vol 12 (2) ◽  
pp. 2-29
Author(s):  
Oscar Licandro
Keyword(s):  
Social Responsibility ◽  
Evaluation System ◽  
Management Practices ◽  
Code Of Ethics ◽  
Health And Safety ◽  
Codes Of Ethics ◽  
Statistical Correlation ◽  
Employment Protection ◽  
Full Time ◽  
General Practices

Companies that embrace corporate social responsibility (CSR) tend to adopt certain general practices, such as: establishing social responsibility areas, preparing codes of ethics, publishing social or sustainability reports, joining organizations that promote social responsibility, or starting their own foundations. The question then arises as to whether these general practices actually influence the responsible behavior of companies. This article explores the relationship between the application of these general CSR practices and the level of development of internal social responsibility (ISR). To study this relationship, information was drawn from the system of CSR indicators (CSRI) overseen by the Cristian Association of Business Managers (Asociación Cristiana de Dirigentes de Empresas, a self-evaluation system in which Uruguayan companies participate annually. The CSRI uses 25 indicators to measure the level of ISR development and record the application of eight general CSR practices. After carrying out a review of the literature, the 25 indicators were organized into nine dimensions of ISR: employees’ human rights; informing employees about issues that affect them; occupational health and safety; internal environment; personal and professional development; employment protection; voluntary provision of benefits; union relations; and fair pay. After analyzing the statistical correlation between the application of general CSR practices and the level of development of social responsibility across the nine dimensions, the results indicate the following: three general practices positively correlate with the development of ISR in all its dimensions (including CSR in strategic planning, involving the management team in CSR issues, and joining an organization that promotes CSR); one practice (preparing a code of ethics) correlates with half of the dimensions; and the other four practices (publishing a social or sustainability report, assigning a full-time employee to CSR management, having a CSR team or area, and possessing a foundation) correlate with none or almost none of the dimensions.

scholarly journals Measurement properties of the construct of the code of ethics content: The South African experience

2018 ◽  
Vol 49 (1) ◽  
Author(s):  
Mercy Mpinganjira ◽  
Mornay Roberts-Lombard ◽  
Goran Svensson ◽  
Greg Wood
Keyword(s):  
South Africa ◽  
South African ◽  
Goodness Of Fit ◽  
Code Of Ethics ◽  
Codes Of Ethics ◽  
Measurement Model ◽  
Measurement Properties ◽  
Survey Method ◽  
Research Approach ◽  
Sampling Frame

Background: Many organisations develop codes of ethics to help guide business conduct. However, not much is known about the contents of codes of ethics. Objectives: This article aims at investigating the code of ethics content construct and its measurement properties using a sample of firms from South Africa. Method: The study followed a quantitative research approach. The sampling frame consisted of the top 500 companies in South Africa. A structured questionnaire was administered using the telephone survey method. The respondents consisted of company secretaries and heads or managers responsible for ethics in the respective companies. At the end of the data collection period, a total of 222 usable responses were obtained. Results: The findings show that South African top companies have comprehensive codes of ethics as evidenced by the high mean values obtained from all of the content items under investigation. The findings also support the notion that the code of ethics content construct is multidimensional. Seven different dimensions were confirmed in the analysis. The measurement model of the ethics content construct was found to be valid as evidenced by the goodness-of-fit measure and measures of validity. Conclusion: The study shows that the code of ethics construct is multi-dimensional in nature. The framework provided in this study can also be used in developing, evaluating and strengthening existing codes where such need arises. This study contributes to theory on business ethics and presents the first tested measurement model of the code of ethics construct in South Africa.

Changes in the contents of corporate codes of ethics: an institutional interpretation

2015 ◽  
Vol 27 (4) ◽  
pp. 369-388 ◽  
Author(s):  
Jang B. Singh
Keyword(s):  
Design Methodology ◽  
Management Practices ◽  
A Priori ◽  
Codes Of Ethics ◽  
Legal Authority ◽  
Valuable Contribution ◽  
Content Type ◽  
Innovative Management ◽  
Study Population ◽  
Over Time

Purpose – The purpose of this paper was to examine changes in the contents of Canadian corporate codes of ethics over a period of two decades from an institutionalization perspective. Design/methodology/approach – The paper tracks changes in the contents of the codes of large Canadian corporations longitudinally by analyzing their contents at two points over two decades, in 1992 and 2012. In particular, the paper tests three hypotheses related to the institutionalization of codes. Findings – It was found that the codes have become more prescriptive, they are more concerned with social responsibility and are more likely to identify their moral and legal authority. Overall, the findings support an institutional interpretation of the observed changes. Research limitations/implications – While large corporations are critical in establishing new and innovative management practices, their selection as the study population limits the generalizabilty of the findings. Another limitation of this paper is that it used an a priori determined set of items to analyze the contents of the codes and while this was needed to facilitate the comparison across time, it also meant that some important items were not clearly identified. Originality/value – Codes of ethics are the foundation of ethics programs in corporations and their contents could be critical in the development of a culture of ethics in corporations. This paper makes a valuable contribution to research on business ethics by analyzing the codes of ethics of the largest corporations in Canada at two points over two decades. The need to track changes in corporate codes of ethics over time has been advocated by several researchers, but longitudinal studies in this area are rare.

scholarly journals The role of health and safety experts in the management of hazardous and toxic wastes in Indonesia

2018 ◽  
Vol 31 ◽  
pp. 07011
Author(s):  
Supriyadi ◽  
Hadiyanto
Keyword(s):  
Waste Management ◽  
Hazardous Waste ◽  
Occupational Safety ◽  
Management Practices ◽  
Health And Safety ◽  
Occupational Safety And Health ◽  
Toxic Waste ◽  
Hazardous Waste Management ◽  
Safety And Health ◽  
Health Experts

Occupational Safety and Health Experts in Indonesia have an important role in integrating environmental health and safety factors, including in this regard as human resources assigned to undertake hazardous waste management. Comprehensive knowledge and competence skills need to be carried out responsibly, as an inherent professional occupational safety and health profession. Management leaders should continue to provide training in external agencies responsible for science in the management of toxic waste to enable occupational safety and health experts to improve their performance in the hierarchy of control over the presence of hazardous materials. This paper provides an overview of what strategies and competencies the Occupational Safety and Health expert needs to have in embracing hazardous waste management practices.

Are Military and Medical Ethics Necessarily Incompatible? A Canadian Case Study

2016 ◽  
Vol 44 (4) ◽  
pp. 639-651 ◽  
Author(s):  
Christiane Rochon ◽  
Bryn Williams-Jones
Keyword(s):  
Medical Ethics ◽  
Code Of Ethics ◽  
Armed Forces ◽  
Codes Of Ethics ◽  
Core Values ◽  
Dual Loyalty ◽  
Canadian Armed Forces ◽  
Military Institution ◽  
The Military ◽  
Military Physicians

Military physicians are often perceived to be in a position of ‘dual loyalty’ because they have responsibilities towards their patients but also towards their employer, the military institution. Further, they have to ascribe to and are bound by two distinct codes of ethics (i.e., medical and military), each with its own set of values and duties, that could at first glance be considered to be very different or even incompatible. How, then, can military physicians reconcile these two codes of ethics and their distinct professional/institutional values, and assume their responsibilities towards both their patients and the military institution? To clarify this situation, and to show how such a reconciliation might be possible, we compared the history and content of two national professional codes of ethics: the Defence Ethics of the Canadian Armed Forces and the Code of Ethics of the Canadian Medical Association. Interestingly, even if the medical code is more focused on duties and responsibility while the military code is more focused on core values and is supported by a comprehensive ethical training program, they also have many elements in common. Further, both are based on the same core values of loyalty and integrity, and they are broad in scope but are relatively flexible in application. While there are still important sources of tension between and limits within these two codes of ethics, there are fewer differences than may appear at first glance because the core values and principles of military and medical ethics are not so different.

scholarly journals Knowledge Transmission in Light of Recent Transformations in the Workplace

2012 ◽  
Vol 67 (2) ◽  
pp. 304-324 ◽  
Author(s):  
Esther Cloutier ◽  
Élise Ledoux ◽  
Pierre-Sébastien Fournier
Keyword(s):  
Knowledge Sharing ◽  
Organizational Performance ◽  
Management Practices ◽  
Work Teams ◽  
Health And Safety ◽  
Food Service ◽  
Experiential Knowledge ◽  
Work Intensification ◽  
Flexible Management ◽  
The Impact

In a context of changing demographics and transformations to the world of work, concerns about age management are gradually turning into concerns about knowledge management. The vast experiential knowledge and diverse skills developed by workers to cope with the numerous situations encountered in the course of their work and to protect themselves against risks to their health and safety constitute part of the intangible assets vital to the sustainability of worker expertise and even the survival of the organization. Management practices play an important role in helping safeguard experiential knowledge in organizations. However, the transformations that have been taking place in recent years in response to an unstable economic climate have driven organizations to introduce a number of changes in workplaces. Three case studies, conducted in Quebec, each focused on the study of a specific occupation (film technicians, food service helpers, and homecare nurses), and based on interviews and observations made in the field, will be presented in an effort to describe the impact of some of these changes, namely precarious employment, flexible management practices and work intensification, on knowledge sharing in real work situations. The results suggest that by undermining work teams and increasing the workload of experienced workers, these changes actually hinder the knowledge sharing process. In fact, in such a context, the work teams are continually being reconfigured, which can demotivate experienced workers who constantly have to initiate new recruits despite already having a work overload. Possible avenues for research are proposed with a view to helping organizations cope with these changes in a way that supports the experiential knowledge transfer and sharing process so vital to organizational performance and the preservation of worker health.

scholarly journals Professional Values and Ethics as a Factor of Increasing Trust in the Profession of the Accountant

2020 ◽  
pp. 10-16
Author(s):  
Nataliia Bondarenko ◽  
◽  
Olha Kryzhanovska ◽  
Keyword(s):  
Code Of Ethics ◽  
Professional Community ◽  
Codes Of Ethics ◽  
The State ◽  
Ethical Principles ◽  
Professional Values ◽  
Professional Organizations ◽  
Modern World ◽  
Effective System ◽  
Additional Education

Accounting is one of the foundations of the business in modern world and an accountant is a specialist whose level of professionalism must be impeccable. Today in Ukraine there is a “crisis of confidence” in the profession of an accountant, caused primarily by violations of ethical standards by specialists and neglect of professional values. The problem is aggravated by the users of accounting services themselves, who try to influence the accountant, satisfying their interests at the expense of others. The purpose of the article is to substantiate the importance of compliance with the basic ethical principles of behavior by accountants in order to restore user confidence in accounting and reporting data, identify the reasons for violation of the code of ethics by accountants and determine the main directions of work of the professional community, the state and the accountants to eliminate the identified problems. It has been determined that compliance with the basic ethical principles by accountants contributes to: the formation of professional values and the development of a conceptual model of accountant behavior at all levels of education (secondary vocational, higher, additional education, advanced training); the implementation of the national code of ethics for professional accountants by adapting it to Ukrainian practice, internal codes of ethics of professional organizations or accounting services; the creating a mechanism for identifying unethical behavior of accountants and introducing an effective system of sanctions for violation of the code of ethics. However, the ways of solving the problems described in the article will give a positive result if the comprehensive work is carried out to ensure compliance with the norms of the code of ethics – from the professional community, the state and the accountants. Most efforts will be fruitless until users of accounting services – employers and clients, as well as the public – begin to place real demands on the ethical behavior of accountants.

scholarly journals Implementing Tri Hita Karana Values in Grand Inna Kuta’s Corporate Social Responsibility Program

2020 ◽  
Vol 2 (2) ◽  
pp. 1-10
Author(s):  
Bibit Bintang Bithara ◽  
◽  
I Putu Krisna Arta Widana ◽  
Ni Gst Nym Suci Murni ◽  
◽  
...  
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Government Regulation ◽  
Code Of Ethics ◽  
Social Assistance ◽  
Local Culture ◽  
International Regulation ◽  
Local Regulation ◽  
National Regulation ◽  
Corporate Social

Purpose: This research was conducted to know the implementation of corporate social responsibility activities at Grand Inna Kuta hotel, which is focused on the implementation corresponding to international regulation, national regulation, and local regulation concerning of corporate social responsibility (CSR). Research methods: By using descriptive qualitative method, this research describes CSR activities which refer to world tourism code of ethics, Indonesian republic government regulation, and local regulation which is the last in its relation with local culture i.e. Tri Hita Karana. Results and discussion: The result shows that there are 6 corporate social responsibility activities which conducted by Grand Inna Kuta namely; blood donor activity, beach cleaning activity, trees plant activity, tribute to the village, social assistance, and social assistance during Covid 19 pandemic. Conclusion: All the activities are a reflection of the local culture theory Tri Hita Karana which means harmonic relationship between human and God, human and human, and human and ecology.

scholarly journals Pengaruh Tanggung Jawab Sosial Terhadap Manajemen Laba dengan Kepemilikan Keluarga sebagai Pemoderasi

2021 ◽  
Vol 8 (01) ◽  
pp. 92-107
Author(s):  
Sukma Mardaning Poncowati ◽  
Supatmi Supatmi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Management Practices ◽  
Earning Management ◽  
Manufacturing Companies ◽  
Environmental Aspects ◽  
Purposive Sampling ◽  
Corporate Social ◽  
The Impact

ABSTRACT Earning management practices are one of the many things that management can do in achieving company’s goals or management’s personal goals. Through earning management, the company can convey positive signals about the value and achievement of the company to the public. This study aimed to determine out how the impact of environmental aspects of Corporate Social Responsibility on earning management with family ownership as a moderation of causal relationships. This research was conducted at manufacturing companies in the consumer goods industry sector on the Indonesia Stock Exchange in 2018-2019. The sample selection in this study used purposive sampling method and obtained 43 sample companies using panel data regression analysis techniques for hypothesis testing and processed using Eviews 10. The results of this study indicate that the environmental aspects of Corporate Social Responsibility have a significant negative effect on firm value and risk management is proven to moderate partially the causal relationship.  ABSTRAK Praktik manajemen laba merupakan satu dari banyak hal yang dapat dilakukan manajemen dalam mencapai tujuan perusahaan maupun tujuan pribadi manajemen. Melalui manajemen laba, perusahaan dapat menyampaikan sinyal-sinyal positif tentang nilai dan pencapaian perusahaan kepada publik. Tujuan penelitian ini untuk mengetahui bagaimana pengaruh tanggung jawab sosial aspek lingkungan terhadap manajemen laba dengan kepemilikan keluarga sebagai moderasi hubungan kausal tersebut. Penelitian ini dilakukan pada perusahaan manufaktur sektor barang dan konsumsi yang terdaftar dalam Bursa Efek Indonesia pada tahun 2018-2019. Pemilihan sampel dalam penelitian ini menggunakan metode purposive sampling dan diperoleh 43 perusahaan sampel dengan menggunakan teknis analisis regresi data panel untuk pengujian hipotesis dan diolah menggunakan Eviews 10. Hasil penelitian ini menunjukkan tanggung jawab sosial aspek lingkungan berpengaruh negatif terhadap manajemen laba dan kepemilikan keluarga terbukti momedari secara parsial hubungan kausal tersebut.

scholarly journals FIKIH MEDIA SOSIAL DI INDONESIA

2020 ◽  
Vol 5 (2) ◽  
pp. 202-225
Author(s):  
Nurul Istiani ◽  
Athoillah Islamy
Keyword(s):  
Social Media ◽  
Islamic Law ◽  
Code Of Ethics ◽  
Freedom Of Expression ◽  
Secondary Data ◽  
Codes Of Ethics ◽  
Primary Data ◽  
Information And Communication ◽  
Main Basis ◽  
Use Of Social Media

This study aims to reveal the philosophical values of Islamic law in the three ethical codes of NetizMu Muhammadiyah. This research is a literature review. The type of Islamic legal research in this study is a philosophical normative Islamic law research with an Islamic legal philosophy approach. The primary data source of this research, namely the NetizMU Muhammadiyah code of ethics), and secondary data using various relevant scientific researches. The theory used is a systems philosophy approach in Islamic law initiated by Jasser Auda.. This study concludes that there are values ​​of Islamic law philosophy in the three NetizMU codes of ethics. First, the value of religious protection (hifz al-din) in the context of making the prophetic social values ​​of religion the main basis for the code of ethics for the use of social media. Second, the value of public benefit (al-maslahat al-ammah) in the code of ethics for the use of social media as a medium for humanization (amar makruf) and liberation (nahi munkar). Third, the value of intellectual protection (hifz al-'aql) in the context of a code of ethics limiting freedom of expression, both in the form of information and communication on social media.

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