scholarly journals The identity of the largest enterprises located in Poland and communication of corporate social activities on corporate websites

Management ◽  
2019 ◽  
Vol 23 (2) ◽  
pp. 98-123
Author(s):  
Bartosz Seiler ◽  
Hanna Bortnowska
Keyword(s):  
Social Responsibility ◽  
Identity Management ◽  
Third Sector ◽  
Social Activities ◽  
Organizational Mission ◽  
Societal Values ◽  
Corporate Websites ◽  
Different Types ◽  
Corporate Social ◽  
The Relationship

Summary Today’s enterprises are becoming more and more socially active. In some respects, they are starting to resemble third-sector organizations. In the context of progressive isomorphism, the issue of organizational identity deserves attention. Identity is based, among others, on organizational mission and values, whose management requires the shaping of coherent links between these components, as well as actual efforts and their communication. Modern enterprises are markedly fond of using electronic media, including corporate websites, to communicate with the audience. The purpose of the article is to determine the prevalence of different types of missions and values among the largest enterprises located in Poland, especially those related to CSR, as well as to identify the relationship between their declared CSR missions and values and the presentation of selected corporate social activities on their corporate websites. It was found that two-thirds of the analyzed companies posted missions on their corporate websites. In most cases they declared focus on costumers, and less often - product superiority, innovation, or responsibility. Less than half of the companies presented organizational values through their websites. Those which prevailed are: professional, ethical, relational, and describing attitudes towards the environment. The analysis shows that every second analyzed company presented missions and values that referred to issues related to social responsibility. Enterprises that included references to responsibility towards the environment in their mission communicated only some of the corporate social activities. It was different in the case of enterprises which pointed to the importance of societal values among the declared values. Such organizations more often pursued CSR activities and communicated them. Therefore, it can be conclude that a better predictor of the effects of identity management in the area of CSR was the declaration of values related to social responsibility.

Corporate Social Responsibility and Equity-Holder Risk in the Hospitality Industry

2016 ◽  
Vol 58 (1) ◽  
pp. 81-93 ◽  
Author(s):  
YongHee Kim ◽  
MinChung Kim ◽  
Anna S. Mattila
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Significant Influence ◽  
Firm Value ◽  
Hospitality Industry ◽  
Different Types ◽  
Equity Holding ◽  
Corporate Social ◽  
The Relationship ◽  
Practical Implications

This study examined whether corporate social responsibility (CSR) enhances firm value for shareholders, who ultimately fund a firm’s CSR initiatives. Specifically, we investigated the relationship between the CSR activities of a hospitality firm and the risks associated with equity holding of the firm. Using MSCI Environmental, Social, and Governance ratings from 1991 to 2008, we measured the extent of CSR efforts of firms and tested the effect of CSR on two different types of equity-holder risks (i.e., systematic and unsystematic risks) across four segments in the hospitality industry (airlines, hotels, casinos, and restaurants). CSR was found to reduce the systematic risk of restaurants and casinos firms significantly, whereas it had no significant influence on the unsystematic risk in any of the segments. The results of this study have important theoretical and practical implications to the academia and the hospitality industry.

scholarly journals CORPORATE SOCIAL RESPONSIBILITY DALAM PEMIKIRAN BUDAYA JAWA BERDIMENSI “HAMEMAYU HAYUNING BAWANA” (Pendekatan Studi Hermeneutika)

2017 ◽  
Vol 2 (2) ◽  
Author(s):  
Resha Dwiayu Pangesti
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Corporate Responsibility ◽  
Environmental Accounting ◽  
Social Activities ◽  
Study Approach ◽  
Stakeholder Interests ◽  
Environment Education ◽  
Corporate Social ◽  
The Relationship

Corporate Social Responsibility (CSR) is a phenomenon and strategy that companies use to accommodate the needs from stakeholder interests. This program is a form of corporate responsibility to reduce social disturbance and is believed to improve the relationship between humans, nature and God. The purpose of this article is to reveal the meaning that social and environmental accounting can be viewed in the perspective of Hamemayu Hayuning Bawana, a corporate social responsibility (CSR) program as a form of corporate responsibility report on the environment, education and social activities to achieve perfection of life of the company. The hermeneutical study approach is a method of this research used to reveal the meaning of the text of Javanese philosophy Hamemyu Hayuning Bawana. The concept of Cororate Social Responsibility is part of a form of alignment of life for social activities in achieving perfection of life in accordance with the philosophy of Hamemayu Hayuning Bawana.Keyword: Corporate Social Responsibility, Cultural Thought Java, Hamemayu Hayuning Bawana, Hermeneutics Approach

IMPLEMENTASI KINERJA KEUANGAN TERHADAP NILAI SPIRITUALITAS PRIBADI

2012 ◽  
Vol 16 (3) ◽  
pp. 332
Author(s):  
Whedy Prasetyo
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Annual Report ◽  
Main Concern ◽  
Good Corporate Governance ◽  
Corporate Social ◽  
The Relationship ◽  
Personal Spirituality

Development of financial performance in the application of Good Corporate Governance and Corporate Social Responsibility which affects the values of honesty private individuals, in order to be able to run the accountability, value for money, fairness in financial management, transparency, control, and free of conflicts of interest (independence). The main concern in this study is focused on achieving value personal spirituality through the financial performance and capabilities of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) in moderating the relationship with the financial performance of value personal spirituality. This study is a descriptive verifikatif. The unit of analysis in this study was 15 companies in Indonesia with a policy that has been applied through the concept since January of 2008 until now, with the support of the annual report of the company, the company's financial statements, company reports to the disclosure of Good Corporate Governance and Corporate Social Responsibility in the annual report. Overall reports published successively during the years 2008-2011. The results of this study indicate financial performance affects the value of personal spirituality, and for variable GCG obtained results that could moderate the relationship of financial performance to the value of personal spirituality. But for the disclosure of CSR variables obtained results can’t moderate the relationship with the financial performance of personal spirituality.

Family Firms, Social Responsibility, and Non-Family Member Employees Identification

Think India ◽  
2013 ◽  
Vol 16 (3) ◽  
pp. 10-19
Author(s):  
Ang Bao
Keyword(s):  
Resource Allocation ◽  
Social Responsibility ◽  
Family Member ◽  
Program Implementation ◽  
Social Identity Theory ◽  
Family Firms ◽  
The Family ◽  
Corporate Social ◽  
The Relationship ◽  
Csr Engagement

The objective of this paper is to find the relationship between family firms’ CSR engagement and their non-family member employees’ organisational identification. Drawing upon the existing literature on social identity theory, corporate social responsibility and family firms, the author proposes that family firms engage actively in CSR programs in a balanced manner to increase non-family member employees’ organisational identification. The findings of the research suggest that by developing and implementing balanced CSR programs, and actively getting engaged in CSR activities, family firms may help their non-family member employees better identify themselves with the firms. The article points out that due to unbalanced CSR resource allocation, family firms face the problem of inefficient CSR program implementation, and are suggested to switch alternatively to an improved scheme. Family firms may be advised to take corresponding steps to select right employees, communicate better with non-family member employees, use resources better and handle firms’ succession problems efficiently. The paper extends employees’ identification and CSR research into the family firm research domain and points out some drawbacks in family firms’ CSR resource allocation while formerly were seldom noticed.

RESPONSABILIDAD SOCIAL EMPRESARIAL CORPORATIVA BUSINESS CORPORATE SOCIAL RESPONSIBILITY

2017 ◽  
Vol 25 (2) ◽  
pp. 45
Author(s):  
Henry Mamfredo Zambrana Flores
Keyword(s):  
Social Responsibility ◽  
Corporate Sustainability ◽  
Business Management ◽  
Social Changes ◽  
Social Investment ◽  
Close Relationship ◽  
Critical Issues ◽  
Corporate Social ◽  
The Relationship ◽  
Los Grupos

La responsabilidad social empresarial (RSE) es un concepto con el cual las empresas deciden voluntariamente incluirse en el logro de una sociedad mejor y un medio ambiente más saludable. Requiere de una continua adaptación a los cambios que se producen en su entorno, con su mirada puesta en la sostenibilidad empresarial que beneficie a la empresa y a las partes interesadas. El presente trabajo aborda, en primer lugar, los inicios y evolución del concepto de RSE, mostrando la estrecha relación con los cambios económicos y sociales. La responsabilidad social empresarial se inició con acciones filantrópicas, seguidas de acciones de inversión social. Sin embargo, en la actualidad, se plantea la realización de prácticas responsables integradas a la gestión empresarial, lo que propone nuevos modelos de gestión empresarial. Para comprender la noción de RSE en los negocios, se ha considerado necesario la realización de un diagnóstico en profundidad. Para ello, se muestran las diversas teorías y modelos de RSE corporativa; los grupos de interés y la RSE para la gestión; su interrelación con las normas legales actuales; y las herramientas de aplicación. Si se quiere ser competitivo, es necesario entender la empresa como un ciudadano corporativo con deberes y derechos, así como desafíos y aspectos críticos en su gestión. Finalmente, se hace mención a una serie de casos de RSE en los ámbitos internacional, nacional y regional para comprender el accionar y la respuesta de diversas empresas frente a los desafíos de su entorno y las necesidades de sus grupos de interés. ABSTRACTCorporate Social Responsibility (CSR) is a concept whereby companies decide voluntarily to include themselves the achievement of a better society and a healthier environment. It requires constantly adapting to the changing environment, with their sights set on corporate sustainability that benefits the company and stakeholders. Firstly, this paper addresses the beginnings and evolution about CSR concept, showing the close relationship between the economic and social changes. CSR began with philanthropy actions, followed by social investment actions. However, today, a realization of responsible practices integrated to business management is set out, which proposes new models of business management. To understand CSR in business is necessary to consider performing an in-depth diagnostic; for that, it shows the various theories and models of Corporate CSR, the stakeholders and CSR management; the relationship with the current laws and implementation tools. If competitiveness is required, it is necessary to understand the company as a corporate citizen with rights and duties, as well as challenges and critical issues in management. Finally, many of regional, national and internationals CSR cases are mentions to understand the actions and responses of various companies facing the challenges of their environment and the needs of its stakeholders. .

scholarly journals CSR and corporate taxes: Substitutes or complements?

2021 ◽  
pp. 234094442110022
Author(s):  
Lukas Timbate
Keyword(s):  
Social Responsibility ◽  
Theory Of The Firm ◽  
Jel Classification ◽  
Aspiration Level ◽  
Corporate Tax ◽  
Business World ◽  
Conflicting Evidence ◽  
Tax Payments ◽  
Corporate Social ◽  
The Relationship

There is a debate in academia and the business world on whether tax payments should be considered part of firms’ social responsibility. Existing literature provides conflicting evidence on the relationship between corporate tax payments and corporate social responsibility (CSR). Borrowing a concept from a behavioral theory of the firm (BTOF), this study attempts to present a more refined model on the relationship between the two. The results in this study reveal that as firms’ performance rises further above their aspiration level, they are less likely to show better CSR performances and are also less likely to avoid taxes. Firms performing just above their aspiration level show higher CSR performances and firms performing nearby (both below and above) their aspiration level avoid more taxes. In conclusion, firms’ CSR and tax payment decisions are related to the desire to meet or beat an aspiration level or sustain competitive advantage than being ethical or unethical. JEL CLASSIFICATION M14; H26

Corporate Social Responsibility and Government: The Role of Discretion for Engagement with Public Policy

2021 ◽  
pp. 1-29
Author(s):  
Jette Steen Knudsen ◽  
Jeremy Moon
Keyword(s):  
Public Policy ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Integrated Framework ◽  
The Law ◽  
Corporate Social ◽  
Relationship Of ◽  
The Relationship

We investigate the relationship of corporate social responsibility (CSR) (often assumed to reflect corporate voluntarism) and government (often assumed to reflect coercion). We distinguish two broad perspectives on the CSR and government relationship: the dichotomous (i.e., government and CSR are / should be independent of one another) and the related (i.e., government and CSR are / should be interconnected). Using typologies of CSR public policy and of CSR and the law, we present an integrated framework for corporate discretion for engagement with public policy for CSR. We make four related contributions. First, we explain the dichotomous and the related perspectives with reference to their various assumptions and analyses. Second, we demonstrate that public policy for CSR and corporate discretion coexist and interact. Specifically, we show, third, that public policy for CSR can inform and stimulate corporate discretion and, fourth, that corporations have discretion for CSR, particularly as to how corporations engage with such policy.

scholarly journals Time-Based Corporate-Social-Responsibility Evaluation Model Taking Chinese Listed Forestry Companies as an Example

2021 ◽  
Vol 13 (14) ◽  
pp. 7971
Author(s):  
Xinfei Li ◽  
Baodong Cheng ◽  
Heng Xu
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Evaluation Model ◽  
Rapid Development ◽  
Entropy Method ◽  
Static State ◽  
Different Types ◽  
Normative Constraints ◽  
Corporate Social

With the rapid development of the economy, corporate social responsibility (CSR) is receiving increasing attention from companies themselves, but also increasing attention from society as a whole. How to reasonably evaluate the performance of CSR is a current research hotspot. Existing corporate-social-responsibility evaluation methods mostly focus on the static evaluation of enterprises in the industry, and do not take the time factor into account, which cannot reflect the performance of long-term CSR. On this basis, this article proposes a time-based entropy method that can evaluate long-term changes in CSR. Studies have shown that the completion of CSR in a static state does not necessarily reflect the dynamic and increasing trend of CSR in the long term. Therefore, the assessment of CSR should consider both the static and dynamic aspects of a company. In addition, the research provides the focus of different types of forestry enterprises in fulfilling CSR in the long term, and provides a clearer information path for the standard identification and normative constraints of different types of forestry enterprises CSR.

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