scholarly journals Exploring the theological foundation of Corporate Social Responsibility in Islam, Christianity and Judaism for Strengthening Compliance and Reporting: An Eclectic Approach

2013 ◽  
Vol 7 (4) ◽  
pp. 228 ◽  
Author(s):  
Lukman Raimi ◽  
Patel A. ◽  
Yekini K. ◽  
Aljadani A.
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Journal Articles ◽  
Eclectic Approach ◽  
Islamic Jurisprudence ◽  
Theological Foundation ◽  
The Subject ◽  
Conventional Models ◽  
Corporate Social ◽  
Industrial Societies

Religion in the contemporary times has potentials from which conventional models and theories could leverage for public wellbeing. Considering the<br />moral and ethical dimensions of corporate social responsibility (CSR), understanding this nebulous concept from the religious lenses could help strengthen CSR compliance and reporting in the industrial societies, where<br />religions play direct and indirect role in corporate governance and people‘s lifestyle. This paper explores eclectic sources to provide answer to the questions: Does CSR have theological foundation in Islam Christianity and Judaism? Can religions strengthen CSR and fortify compliance and reporting? The authors sourced the required qualitative data from journal articles, Islamic jurisprudence, Judaic sources and Biblical texts as well as relevant online resources on the subject. The extractions from eclectic sources were subjected to content analysis from which conclusions on the two questions were established. The findings indicate that CSR has theological foundation in the three religions, and religious ethics and values could be potent drivers for strengthening CSR and reporting.

scholarly journals Sustainable responsible business conscience as derived from the Chumash: Hermeneutic phenomenological perspective

2015 ◽  
Vol 11 (2) ◽  
pp. 73-79
Author(s):  
Sivave Mashingaidze
Keyword(s):  
Qualitative Data ◽  
Great Influence ◽  
Religious Ethics ◽  
Journal Articles ◽  
Hermeneutic Phenomenological ◽  
Phenomenological Perspective ◽  
Theological Foundation ◽  
The Subject ◽  
Conventional Models ◽  
Corporate Social

The Chumash (Five books of Moses) has potential from which conventional models and theories could leverage for public wellbeing. Considering the moral and ethical magnitude of business/corporate social responsibility (CSR) or Sustainable Responsible Business, understanding this concept from the religious stand-point could help strengthen CSR compliance, where religions play direct and indirect role in corporate governance and people’s lifestyle. This article explores epigraphic sources to provide answer to the questions: Does CSR have theological foundation from the Chumash? Can faith strengthen CSR and fortify compliance? The researcher sourced the required qualitative data from journal articles, Judaic sources and Chumash (Bible) texts as well as relevant online resources on the subject. The extractions from epigraphic sources were critically and methodically examined carefully using hermeneutic from which answers to the two questions were established. The findings indicate that CSR has theological foundation in the Chumash, and religious ethics and values have great influence for strengthening CSR.

scholarly journals Determinant of The Corporate Social Responsibility Disclosure: Evidence of Indonesian Manufacturing Companies

2021 ◽  
Vol 16 (1) ◽  
pp. 71
Author(s):  
Arfan Ikhsan ◽  
Nurlaila Nurlaila ◽  
Herkulanus Bambang Suprasto ◽  
Febi Yanti Batubara
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Sampling Method ◽  
Manufacturing Companies ◽  
Ceo Power ◽  
Board Capital ◽  
Research Findings ◽  
The Subject ◽  
Csr Disclosure ◽  
Corporate Social

Following the necessity to provide transparent information on social activities, corporate social responsibility (CSR) disclosure is important for companies in Indonesia. This study aims to examine and analyze the effect of information ofCEO Power (CEOP), Board Capital (BCAPDUM), Media Disclosure (PMED), and Profitability (ROA) on CSR. This research usedmanufacturing companies listed on the IDX in 2016 as the subject. Using thepurposive sampling method, 26 companies were selected as the research sample. Research findings showed thatCEOP, PMED, and ROA haveastatistical effect on CSR disclosure, whereas BCAPDUM has no effect on CSR disclosure. Therefore, CEOP, PMED, and ROA have a positive and significant effect on CSR disclosure. Keywords:   CEO Power, Board Capital, Media Disclosure, Profitability, CSR

Principios y Asuntos de la ISO 26000 en las micro y pequeñas empresas del Municipio de Nezahualcóyotl, Estado de México

2019 ◽  
Vol 3 (2) ◽  
pp. 85-96
Author(s):  
Alejandra Ballesteros Aureoles ◽  
Diana Acevedo Arcos ◽  
María Esther Zavala Ramírez ◽  
Karla Marlem Zavala Arenas
Keyword(s):  
Corporate Social Responsibility ◽  
Literature Review ◽  
Social Responsibility ◽  
Quantitative Method ◽  
Small Companies ◽  
Direct Information ◽  
International Standard ◽  
Iso 26000 ◽  
The Subject ◽  
Corporate Social

El propósito de este artículo es conocer cuál es la opinión de los empresarios dueños de empresas micro y pequeñas que se ubican en el Municipio de Nezahualcóyotl del Estado de México respecto al tema de principios y asuntos de la Norma Internacional ISO26000, en materia de Responsabilidad Social Empresarial. En la revisión de la literatura, se recoge información directa de las diferentes publicaciones que genera el mismo Organismo Internacional de Normalización o Estandarización, respecto a conocer cómo fue construida esta norma, sus principales definiciones, los principios, asuntos y materias en las cuales se fundamenta. Respecto a la metodología, se usó un método cuantitativo, el diseño es transversal de tipo correlacional-causal. El instrumento validado y aplicado está conformado por 219 ítems. El diseño del cuestionario muestra siete partes, únicamente se trabajó con la quinta parte, específicamente con las preguntas 36 y 37. (Aguilar, O. C., Posada, R., & Peña, N. B., 2017). Los principales resultados es que los micro y pequeños empresarios consideran fundamental que esta norma sea implementada y las materias que abarca son adecuadas para sus empresas. AbstractThe purpose of this article is to know what is the opinion of entrepreneurs who own micro and small companies that are located in the Municipality of Nezahualcóyotl of Estado de México regarding the subject of principles and matters of the International Standard ISO26000, on the subject of Corporate Social Responsibility. In the literature review, direct information is collected from the different publications generated by the same International Standardizing or Standardization Agency, regarding how this standard was constructed, its main definitions, the principles, issues and matters on which it is based. Regarding the methodology, a quantitative method was used, the design is cross-cutting of the corelational-causal type. The validated and applied instrument consists of 219 items. The design of the questionnaire shows seven parts, only one-fifth was worked, specifically with questions 36 and 37. (Aguilar, O.C., Posada, R., & Peña, N. B., 2017). The main results are that micro and small entrepreneurs consider it essential that this standard be implemented and the subjects it covers are appropriate for their companies. 

Corporate social responsibility meets traditional supervision of fundamental labour rights*

2011 ◽  
Author(s):  
David Tajgman
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Codes Of Conduct ◽  
Background Information ◽  
International Treaties ◽  
Labour Rights ◽  
Civil Society Organisations ◽  
Labour Standards ◽  
The Subject ◽  
Corporate Social

The International Labour Organisation's 1998 Declaration on Fundamental Principles and Rights at Work prioritised four core labour standards' principles and led to a burst of new ratifications of the international treaties that are the subject of those principles. Ten years on there are important identified gaps in state implementation of the ratified Conventions that are the subject of the four principles. These gaps leave important holes in public policy and legislation. In a number of important substantive areas, these gaps have the effect of leaving it to private actors to figure out what would amount to fulfilling the norms of fundamental labour principle inspired codes of conduct. Inescapably left on their own to figure out approaches, corporate social responsibility (CSR)-respecting enterprises are subject to criticism levelled on the basis of interpretations of these principles given by civil society organisations and labour rights' campaigners. This chapter details this situation. The first part provides the necessary background information. The second part gives concrete examples of how this governance gap raises challenges to implementing CSR initiatives. The third part suggests that, considering the arguable origins of CSR in neo-liberal deregulatory fervour, social dialogue and reform by non-compliant state actors is the only sustainable solution.

Corporate Social Responsibility

2020 ◽  
pp. 49-75
Author(s):  
Luciana Aparecida Barbieri da Rosa ◽  
Maria Carolina Martins-Rodrigues ◽  
Tais Pentiado Godoy ◽  
Waleska Yone Yamakawa Zavatti Campos ◽  
Clandia Maffini Gomes ◽  
...  
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Voluntary Activity ◽  
Main Research ◽  
Research Areas ◽  
Copenhagen Business School ◽  
The Subject ◽  
Operational Activities ◽  
Corporate Social ◽  
The Web

Corporate social responsibility is conceptualized as a voluntary activity of organizations, which evidence the inclusion of environmental and social objectives in the interactions with stakeholders, as well as in their operational activities. Thus, the general objective was to analyze the characteristics of the publications related to the topic corporate social responsibility in the last three decades, in the Web of Science and in Scopus databases. There was an increase in the number of articles published per year with the “boom” in the years 2013 to 2018, in both databases. The authors at the Copenhagen Business School (79; 129) and York University (92; 104) were where the most scientific articles published on the subject on both databases. Regarding the main research areas in publications on corporate social responsibility, there seems to be a convergence in the main research areas of most published articles.

scholarly journals Environmental issues of the corporate social responsibility

Management ◽  
2014 ◽  
Vol 18 (1) ◽  
pp. 58-70 ◽  
Author(s):  
Agnieszka Misztal ◽  
Małgorzata Jasiulewicz-Kaczmarek
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Corporate Responsibility ◽  
Environmental Issues ◽  
Research Topic ◽  
The Social ◽  
Practical Research ◽  
Environmental Requirements ◽  
The Subject ◽  
Corporate Social

Summary The article is dealing with the environmental corporate responsibility. Taking this research topic stems from a growing awareness of entrepreneurs in this area and is associated with the popularity of proving the social responsibility before a group of stakeholders. The article discussed past literature achievements relating to environmental management as one of the areas of corporate social responsibility. There were also presented current imperatives of this aspect, which became the subject of practical research to find effective ways of their compliance. Practical examples of solutions to grouped environmental requirements were described in the second part of the article.

scholarly journals Textile production and its relationship with corporate social responsibility

2018 ◽  
Vol 17 (1) ◽  
pp. 59-76
Author(s):  
Arturo Luque González ◽  
Galo Gallardo-Carrillo
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Subject Matter ◽  
Textile Production ◽  
Exogenous Factors ◽  
The Subject ◽  
Corporate Social ◽  
Textile Sector ◽  
Delphi Analysis

The objective of this research is to analyse the elements that facilitate and contribute to the development of the transnational textile sector considering exogenous factors, as well as its relationship with corporate social responsibility (CSR) through a Delphi analysis. We have used two panels of fifty-five experts related to the subject matter of study, which responded to the hypotheses in order to classify and analyse the results obtained by identifying them according to their economic, technological, social, political and legal influence, giving as a result, the existence of a universe of possibilities in the textile sector, circumstances that contribute to improving production in a more ethical and sustainable way.ResumenEl objetivo de esta investigación es analizar los elementos que facilitan y contribuyen al desarrollo del sector textil transnacional teniendo en cuenta factores exógenos, así como su relación con la responsabilidad social empresarial (RSE) a través de un análisis Delphi. Se han utilizado dos paneles de cincuenta y cinco expertos relacionados con las temáticas objeto de estudio, los cuales respondieron a las hipótesis planteadas con la finalidad de clasificar y analizar los resultados obtenidos identificándolos según su influencia económica, tecnológica, social, política y legal, dando como resultado la existencia de un universo de posibilidades en el sector textil, circunstancias que contribuyen a mejorar la producción de una manera más ética y sostenible.ResumoO objetivo desta pesquisa é analisar os elementos que facilitam e contribuem para o desenvolvimento do setor têxtil transnacional, levando em consideração fatores exógenos, bem como sua relação com a responsabilidade social corporativa (RSE), por meio de uma análise Delphi. Utilizamos dois painéis de cinquenta e cinco especialistas relacionados ao tema, que responderam às hipóteses para classificar e analisar os resultados obtidos, identificando-os segundo sua influência econômica, tecnológica, social, política e jurídica, como resultado, a existência de um universo de possibilidades no setor têxtil, circunstâncias que contribuem para melhorar a produção de forma mais ética e sustentável.

scholarly journals CORPORATE SOCIAL ACTIVITIES IN GERMANY: THE EXPERIENCE OF COMPANIES

2019 ◽  
Vol 5 (3) ◽  
pp. 17 ◽  
Author(s):  
Tetiana Galetska ◽  
Natalia Topishko ◽  
Ivan Topishko
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Living Conditions ◽  
Social Reporting ◽  
Socially Responsible ◽  
The Subject ◽  
Responsible Behaviour ◽  
Definition Of ◽  
Corporate Social ◽  
The Eu

The purpose of the article is to study the European experience of the formation and regulation of socially responsible behaviour of economic entities; distinguishing the dominant drivers of corporate social responsibility in Germany and strategic priorities for its implementation. Its contents are interpreted in the expanded and narrow sense. Expanded approach insists that CSR is a set of interrelated types of responsibility (legal, economic, professional, moral, political, etc.) that reflect the system of values of society. Narrow interpretation foresees the definition of the degree (measure) of adoption by the subject of socially significant goals of society, the fulfilment of mutual rights and responsibilities, observance of social norms. The research subject – the peculiarities of the functioning of the European model of socially responsible entrepreneurship, the practice of its implementation in Germany. The methodology of the research is based on the definition of general principles of constructing the system of corporate social responsibility, disclosure the essence of the categorical apparatus, considering its main theoretical concepts. In the process of research, a set of methods of scientific cognition were used: analysis, synthesis, generalization (for the disclosure of the conceptual-categorical apparatus of the subject of the research); statistical method, grouping, empirical approach (while analysing the practice of distributing social responsibility among the subjects of social partnership in the EU for ensuring social protection of the population, and differences between the EU countries on the level of such responsibility of the subjects of the social process, depending on the model of socio-economic development). Conclusion. Under the influence of the challenges of globalization and the 4th Industrial Revolution, aggravation of competition, the conditions of the economy are changing. The need for business models on the basis of the strategy of sustainable development, socially responsible behaviour of business structures on the basis of systemic and long-term is growing. This situation actualizes the problem of creating mechanisms for maintaining social compromise in society. System of ensuring responsibility of the subjects of society for the formation of normal living conditions of society is one of the institutional mechanisms of social control and creating conditions for balancing personal, collective and social interests. Institutional support for the functioning of the mechanism for supporting social compromise regarding the formation of normal living conditions is based on the levers of state regulation (subsidies, preferential taxation, economic incentives, and compliance with the standards of activity); institute of entrepreneurship (international and national standards for doing business); institute of the public (the system of social reporting of enterprises, work with territorial communities). Compliance with product quality standards, with obligations to stakeholders, social reporting and progress reporting (including its environmental parameters), transparent business promotes the implementation of socio-stabilizing functions of entrepreneurial activity both on national and on a world scale. Experience of European (in particular, German) companies proves the need to adherence to the principles of social responsibility in entrepreneurship and the possibility of their use as a competitive advantage.

scholarly journals A brief history of Business Ethics here and now

2017 ◽  
Vol 20 (7) ◽  
pp. 7-21
Author(s):  
Wojciech W. Gasparski
Keyword(s):  
Corporate Social Responsibility ◽  
Business Ethics ◽  
Social Responsibility ◽  
Subject Matter ◽  
Philosophical System ◽  
History Of ◽  
The Subject ◽  
Corporate Social ◽  
First Time

The article is a review of issues connected with business ethics and corporate social responsibility (CSR) in the last 20 years. Two decades have passed since the Sixth Polish Philosophical Congress took place in Toruń, where—for the first time in the history of Polish philosophical conventions—business ethics was recognized as a philosophical sub-discipline. It manifested itself in a special subsection of the Congress devoted to the topic, which was also kept at the next congress meetings. The paper is not a full review and most likely is not free from subjectivism. This is partly due to the fact that the subject matter falls within the scope of the philosophy of practicality—as the author interprets and refers to the philosophical system of Tadeusz Kotarbiński.

The Corporate Social Responsibility Agenda

2009 ◽  
Author(s):  
Andrew Crane ◽  
Abagail McWilliams ◽  
Dirk Matten ◽  
Jeremy Moon ◽  
Donald S. Siegel
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Critical Reflection ◽  
Academic Research ◽  
Introductory Article ◽  
Management Literature ◽  
The Subject ◽  
Guiding Principles ◽  
Corporate Social

Corporate social responsibility (CSR) has experienced a journey that is almost unique in the pantheon of ideas in the management literature. Its phenomenal rise to prominence in the 1990s and 2000s suggests that it is a relatively new area of academic research. This book seeks to offer such a critical reflection on some of the major debates that coalesce around the subject of CSR. Bringing together a range of voices from within, across, and around the management literature, this book is intended as an authoritative account available on the CSR literature as it stands today, from the world's leading scholars in the area. This introductory article provides an overview of CSR as a subject of academic inquiry, discusses the institutionalization of the CSR literature, and outlines the guiding principles adopted in assembling this book and selecting the contributors.

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