Corporate Governance and Organizational Social Responsibility: discussion about the Multilatinas case

2021 ◽  
Vol 37 (71) ◽  
pp. e2310975
Author(s):  
Carlos Tello-Castrillón
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Theoretical Model ◽  
Literature Review ◽  
Social Responsibility ◽  
Conceptual Frame ◽  
The Subject ◽  
Corporate Social ◽  
The Relationship

This paper explores the relationship between Corporate Governance and Corporate Social Responsibility (or Organizational Social Responsibility). To this end, the document is based on a case study about a Colombian long-tradition firm known as Organización Carvajal, which has extended its activity all over Latin America. The case study covers the period 2008-2015, between the arrival of a non-family CEO to the last year containing enough information about the subject at the research time. The relationship between the Corporate Governance and the Organizational Social Responsibility is studied based on a model that considers the interest of the majority-owners-block-family and CEO about the firm outlays for the Organizational Social Responsibility. The presentation is built as follows: first, central issues of the disciplinary context are shown. They are centered on placing the Corporate Governance-Organizational Social Responsibility relationship in Multilatinas among the organizational discussion. Second, the literature review explains the conceptual frame to visualize both the relationship mentioned above and the fieldwork. This part sets the theoretical model used as a referent. Finally, the case is described, discussed and the conclusions incorporated. The findings suggest that the CEO – owner agency problem in this Multilatina is not significant enough to become the main reason to alter the relationship between Corporate Governance and Organizational Social Responsibility.

Corporate Social Responsibility for Irresponsibility

2012 ◽  
Vol 12 (1) ◽  
Author(s):  
Matthew Kotchen ◽  
Jon J. Moon
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Community Relations ◽  
Publicly Traded ◽  
Publicly Traded Companies ◽  
The Subject ◽  
Corporate Social ◽  
The Relationship ◽  
The Empirical Analysis

Abstract This paper provides an empirical investigation of the hypothesis that companies engage in corporate social responsibility (CSR) in order to offset corporate social irresponsibility (CSI). We find general support for the relationship that when companies do more “harm,” they also do more “good.” The empirical analysis is based on an extensive 15-year panel dataset that covers nearly 3,000 publicly traded companies. In addition to the overall finding that more CSI results in more CSR, we find evidence of heterogeneity among industries, where the effect is stronger in industries where CSI tends to be the subject of greater public scrutiny. We also investigate the degree of substitutability between different categories of CSR and CSI. Within the categories of community relations, environment, and human rights—arguably among those dimensions of social responsibility that are most salient—there is a strong within-category relationship. In contrast, the within-category relationship for corporate governance is weak, but CSI related to corporate governance appears to increase CSR in most other categories. Thus, when CSI concerns arise about corporate governance, companies seemingly choose to offset with CSR in other dimensions, rather than reform governance itself.

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.

scholarly journals Role for auditing in corporate social responsibility and corporate governance: under new corporate view

2007 ◽  
Vol 5 (1) ◽  
pp. 109-119 ◽  
Author(s):  
Ryuuichiro Kurihama
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Public Trust ◽  
Good Relationship ◽  
Corporate Social ◽  
The Relationship

Auditing plays a key role in Corporate Social Responsibility (CSR) and corporate governance. Auditing is essential to corporations and society because it is a medium to build a good relationship between corporations and stakeholders. However, a role for auditing in CSR and corporate governance has not been adequately discussed under new corporate view. This paper clarifies the relationship between CSR, corporate governance and auditing, and reexamines a role for auditing in CSR and corporate governance through the discussion of the relationship between corporations and society as recently brought up concerning CSR. This is necessary in order to think the view of how corporations and auditing should be toward rebuilding public trust

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. 

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