scholarly journals Editorial

2020 ◽  
Vol 36 (66) ◽  
pp. 1-2
Author(s):  
Carlos Hernán González-Campo

This issue of Cuadernos de Administración by the Faculty of Administration Sciences of the Universidad del Valle, allows us to come closer to its 45th year of existence. Throughout this time, we have tried to publish different types of scientific research, review, or reflection papers by national and international authors who have relied on us to disseminate their knowledge. To every one of them, our authors, our referees, the members of the Editorial and Scientific Committees, but especially our readers, we would like to thank them for allowing us to continue, through digitalization, to bring a more significant impact on the sciences of administration.In the 66th issue, thirteen scientific papers have been published. The arbitration process guarantees the quality of the authors and their contributions in Spanish or English, to make a publication 100% in English, in the pursuit of higher knowledge dissemination. In this sense, we put to our readers’ consideration the editorial process undertaken in this issue, in the hope that its content will be a support or become a starting point for new discussions and concerns in their reflections and research, or that, if applicable, it will allow in future reviews or translations into other languages.The first article in this issue, entitled “Characterization and determinants of organizational satisfaction in Mexican SME workers,” by using quantitative methods, attempts to build a model to understand organizational satisfaction from variables related to job satisfaction through a survey to 646 workers, of both sexes and between the ages of 18 and 70, in small and medium-sized enterprises (SMEs). “Management of Corporate Social Responsibility in Project Management: Theoretical Approach” is the title of the second paper, and it aims to conduct a theoretical discussion on social responsibility within the framework of project management. The methodology defines the steps taken by the researchers to achieve presenting elements and conclusions from the different theoretical approaches found. The third article “Coordinating sustainability, globalization and urban intelligence with Habitat III and SDG-2030 agendas: the challenge of sustainable urban development in cities”, is the result of research in 83 cities where, using the correspondence analysis technique, the authors analyzed around urban development, globalization, urban intelligence and sustainability, and whether these relate to sustainable development and habitat goals.The fourth article, “Trust as a mechanism to improve performance in organizations,” includes a relational model between employee trust in the organization and company performance, as mediated by an organizational commitment to learning and employee commitment to the company. Using quantitative methods, through a 31-item survey applied to 161 individuals from different organizations in the southwestern region of Colombia, the relationship between competencies and skills management and the performance of organizations is analyzed.In the fifth paper, the authors investigate the concept of productivity in the context of knowledge workers. As a method, they applied interviews to a group of managers and workers from organizations in the knowledge-intensive services sector and ultimately raise some challenges. The title of this article is “Work Productivity Management in Knowledge Intensive Service Companies: Considerations and Challenges.” “Impact of economic internationalization policies in Colombia, Peru, and Chile,” is the sixth scientific research paper, where, from a mixed approach paired with documentary analysis of the different government plans and categories of export development, integration agreements, and institutional development, and by analyzing quantitative variables from GDP, exports and trade balance, the authors analyze how trade policies and integration in Colombia, Chile and Peru impacted their international trade in the period from 1980 to 2017. The seventh article in our 66th issue is called “Financing decisions in the creative and cultural SMEs of Bogotá, Colombia.” Through a survey, the authors compare assumptions from financial theories in cultural and creative SMEs in Bogotá, finding some factors that drive their financial decision-making.Using linear regressions, the authors compared the influence of social networks in the self-perception of the academic performance of a group of university students in Mexico and Spain. The findings show differences in both countries. “Social networks and academic performance self-perception in business sciences students” is the title of the paper mentioned above.The ninth article is entitled “Social norms and entrepreneurial intent in university researchers in Colombia.” Therein, the authors, using quantitative methods, propose relationships between social norms, among other variables, and entrepreneurial intent when conducting a survey on peer reviewers at Colciencias and the areas of science, technology, engineering, and mathematics. The results account for the relationships found, which a literature review supports.In the paper “Sociological ambivalence in three Latin American corporate control institutions: Tax Inspectorate (Colombia), Statutory Examiner (Mexico) and Statutory Audit (Argentina),” the authors propose some contradictions present in corporate control and do so from the theoretical framework of sociological ambivalence. Qualitative content analysis is used to approach the institutions studied.The paper “Reflections towards Responsible Tourism in the Framework of Social Responsibility” aims to present Corporate Social Responsibility (CSR) elements in the context of the hotel subsector, based on literature documentary analysis, to propose improvements in social responsibility practices in the sector.“Investment projects: definition from the perspective of processes” is the title of a paper that presents an analysis of the definition of investment projects from the perspectives of the subject, method, and object of intervention in order to identify their relationship with the improvement of processes. Among the findings, it is evident that most of the definitions are framed within the method or form of intervention.Our last paper in this issue is a review. It carries the title “Shared value: a bibliometric review of literature from the approaches of strategy, corporate social responsibility, and stakeholders,” where the authors conduct research based on a systematic literature review and bibliometric analysis, and focus on the evolution of the concept of shared value, presenting elements from its proposal and some current tendencies.The content of each paper is the sole responsibility of their authors. This issue presents a new opportunity for the national and international scientific community to judge the outcome in each of these proposals. We hope you will continue to accompany us as readers of our scientific journal.

2011 ◽  
Vol 12 (4) ◽  
pp. 824-862
Author(s):  
Neveen Abdelrehim ◽  
Josephine Maltby ◽  
Steven Toms

A new conceptualization of corporate social responsibility (CSR) is presented as a means of asserting and maintaining corporate control in the face of political, economic, and social challenges. The Anglo-Iranian Oil Company (AIOC) applied different strategies to maintain control of its Iranian assets in the face nationalist demands—political and covert mechanisms, market based, resource access controls, and CSR programs. This paper investigates the third, and least explored, strand of their strategy. It identifies managerial strategies for CSR engagement with respect to three corresponding interest groups: politicians and diplomats, shareholders, and local employees, drawing on a variety of previously unused archival sources. From prior studies it is unclear whether the AIOC's CSR programs, for example, in employment and housing, were motivated by social improvement, its business agenda, or responses to legislative pressures from the Iranian government. A detailed examination of CSR policy and private correspondence between AIOC's senior executives about their negotiations with the Iranian government shows that they engaged in and reported voluntary CSR activities to strengthen their reputation and negotiating position but refused to compromise on aspects of CSR that threatened the existing managerial hierarchy of control. This interpretation is supported by a content analysis of the company's annual reports in the years before and after nationalization, revealing a choice of topics and language intended to support its self-presentation as a socially concerned employer. The results of this study have wider implications for understanding CSR reporting as a corporate strategy to enhance negotiating and bargaining positions.


2018 ◽  
Vol 10 (10) ◽  
pp. 3594 ◽  
Author(s):  
Werner Hediger

Hydropower activities must increasingly be evaluated from a sustainable development perspective. Corporate social responsibility (CSR) is the principle frequently applied to evaluate corporate contributions in this regard, though there exists no conceptual and theoretical basis that is common to the various approaches. With the present work, we fill this gap and provide a generic model that formally integrates the corporate and societal perspectives of hydropower activities within a welfare-economic framework that encompasses both externalities and distributional concerns. Building on this background and focusing on the current situation in Switzerland, the water tower of Western Europe, we particularly address the issues of water rights, resource rents and governance. This is crucial when analyzing investment projects of hydropower companies with shared private and public ownership; i.e., if external stakeholders are also sensitive shareholders who grant, at the same time, the company the right to operate. Altogether, this contribution shall support better informed decision making on both corporate and policy levels, especially regarding new and retrofitting investments in hydropower when social concerns are at stake.


2020 ◽  
Vol 23 (3) ◽  
pp. 349
Author(s):  
A. Dola Bastina, Yustrida Bernawati

This study examined the influence of the Sharia Supervisory Board and Audit Committee on the corporate social responsibility disclosure. The research sample used in the study is Islamic Banks in Indonesia from 2014 to 2018, with a total of 60 banks. Quantitative methods with multiple linear regression data analysis techniques were used in this study. The testing of hypotheses uses Ordinary Least Square (OLS) regression with a significance of 1%, 5%, and 10%. Test F shows a model that stable and significant. The results of this study supported the research hypothesis that ACSIZE brought a positive and significant effect on corporate social responsibility disclosure. In addition, the sharia supervisory board and the audit committee meet not influence the corporate social responsibility disclosure.


Author(s):  
Hao Liang ◽  
Luc Renneboog

Corporate social responsibility (CSR) refers to the incorporation of environmental, social, and governance (ESG) considerations into corporate management, financial decision-making, and investors’ portfolio decisions. Socially responsible firms are expected to internalize the externalities they create (e.g., pollution) and be accountable to shareholders and other stakeholders (employees, customers, suppliers, local communities, etc.). Rating agencies have developed firm-level measures of ESG performance that are widely used in the literature. However, these ratings show inconsistencies that result from the rating agencies’ preferences, weights of the constituting factors, and rating methodology. CSR also deals with sustainable, responsible, and impact investing. The return implications of investing in the stocks of socially responsible firms include the search for an EGS factor and the performance of SRI funds. SRI funds apply negative screening (exclusion of “sin” industries), positive screening, and activism through engagement or proxy voting. In this context, one wonders whether responsible investors are willing to trade off financial returns with a “moral” dividend (the return given up in exchange for an increase in utility driven by the knowledge that an investment is ethical). Related to the analysis of externalities and the ethical dimension of corporate decisions is the literature on green financing (the financing of environmentally friendly investment projects by means of green bonds) and on how to foster economic decarbonization as climate change affects financial markets and investor behavior.


2020 ◽  
Vol 12 (9) ◽  
pp. 3542
Author(s):  
Maria-Teresa Bosch-Badia ◽  
Joan Montllor-Serrats ◽  
Maria-Antonia Tarrazon-Rodon

This paper focuses on the evaluation of Corporate Social Responsibility (CSR) investment projects from the perspective of the triple bottom line. One of the most relevant roles of CSR is the mitigation of the negative externalities generated by corporate investments, which often requires undertaking specific investment projects that fall in the scope of CSR. The main goal of these CSR projects is to improve corporate sustainability instead of maximising financial value creation. Thus, they must be evaluated for their impact on the natural, social, and financial capitals, answering these three questions: What is its efficacy for the mitigation of the externalities under consideration? What is its economic efficiency for stakeholders? What is its financial sustainability? The proposed evaluation method interlinks monetary with physical units by generating dimensionless indicators. The paper also presents a metric that unites in a single indicator the effects on the natural, social, and financial capitals. Reliable capital budgeting decisions must fit with corporate strategic planning. Since this principle also holds for CSR, the paper includes a section on the strategic planning of CSR. A numerical illustration and a case study, developed with the aid of text mining techniques, show the applicability of the findings of this paper.


Author(s):  
E. U. Ganshina ◽  
I. L. Smirnova ◽  
S P. Ivanova

The topic of making investment and choosing the most effective trends of investing money is becoming more acute for today’s organizations due to numerous crisis economic events and accompanying difficulties with capital reproduction. In researching options of investment special attention is paid to strategic aspects of alternative financial and technological opportunities of putting in resources and forecasting the horizon of recovery of the investment. Apart from this, the research interest is aroused by the impact of basic lines of enterprises’ investment on the level of their economic results together with trends of providing long-term sustainable development. The authors analyzed cases of the biggest Russian industrial organizations, identified correlation between investment flows within the frames of the organization and the effect of investment on the basis of consolidated accounting of these companies. The article analyzes some investment projects of the NMLK Group and the PAO Sibur, for instance, introduction of innovation model of making forecast concerning breaking-down of critical equipment and the system of corporate social responsibility. The authors made recommendations on prioritization of aspects of socially important trends of investment for today’s big companies, which could lead to raising efficiency of organizations’ work and thus to principles of sustainable development


2019 ◽  
Vol 23 (2) ◽  
pp. 253
Author(s):  
Kadek Ernawan, Debby Ratna Daniel

This study examined the influence of CEO narcissism on the corporate social responsibility disclosure. The research sample used in the study is mining companies listed on the Indonesia Stock Exchange for the 2015-2018 periods, with a total of 30 companies. Quantitative methods with multiple linear regression data analysis techniques were used in this study. The results of this study supported the research hypothesis that CEO narcissism has positive effects on the corporate social responsibility disclosure. CEO's tenure at the company, CEO ownership of company shares, debt to asset ratio and company size also affect the corporate social responsibility disclosure. The results of the study are consistent with the upper echelon theory that the organization is a reflection of its top management and the characteristics of top management influence the results of the organization. The results of this study contribute to the upper echelon research and corporate social responsibility disclosure.


2019 ◽  
Vol 118 (4) ◽  
pp. 45-53
Author(s):  
Dr. Ali Sandy Mulya ◽  
M. Si

This study was to analyze corporate social responsibility (CSR) and the application of good corporate governance (GCG) could reduce action tax avoidance action (T.Avoid) on manufacturing companies. The sample used a public company listed on the Indonesia Stock Exchange. This study design using quantitative methods, and testing hypotheses by using Partial Least Square method with Smart PLS. The result is a significant direct effect of CSR and GCG against T.Avoid with values t-Statistics (61.558and 20.616) is greater than t-table (1.985).While the indirect effect, the results are significant CSR and GCG against T.Avoid through profitability as an intervening variable with a value of t-Statistics(23.094) is greater than t-table (1.985).Implications government needs to give attention to CSR and corporate governance practices that can reduce T.Avoid.  T.Avoid even did not rule can be omitted, so that revenues can be maximized sector through taxation to fund the development of the State.


SAGE Open ◽  
2020 ◽  
Vol 10 (2) ◽  
pp. 215824402092404
Author(s):  
Appel Mahmud ◽  
Donghong Ding ◽  
Ataullah Kiani ◽  
Md. Morshadul Hasan

Grounded on stakeholder theory and contemporary corporate social responsibility (CSR) literature, this study aims to investigate the broad categories of CSR programs (CSRPs) of scheduled banks and nonbanking financial institutions of Bangladesh Bank (the central bank of Bangladesh). This study also attempts to build the relationship between CSRPs and community perceptions of societal progress. Qualitative and quantitative methods were used to analyze the data collected from primary and secondary sources. The findings of this study show that CSRPs positively influence community perceptions of societal progress. The results of this study will have significant practical implications on societal progress and future research on CSR and community development.


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