scholarly journals Corporate Social Responsibility of Organizations as Part of a Quality Management System

2021 ◽  
Vol 27 (4) ◽  
pp. 248-256
Author(s):  
Elena Střihavková ◽  
Jaroslava Svobodová ◽  
Daniela Vysloužilová
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Quality Management System ◽  
Basic Principles ◽  
The Public ◽  
Current Attitude ◽  
Other Information ◽  
Definition Of ◽  
Corporate Social ◽  
Common Barriers

Abstract The paper deals with the topic of social responsibility in selected organizations in the Czech Republic. This topic is mainly associated with the requirements for economical and ecological production. In reality, however, this area has a much broader meaning. In the introduction, the paper deals with the definition of corporate social responsibility, the importance of this industry, the description of stake-holders and the basic principles of the whole concept. Furthermore, the paper deals with the benefits of implementing corporate social responsibility in the overall concept of the organization and describes the most common barriers to the adoption of the concept of CSR in organizations. The next part analyses the current attitude of organizations to CSR in the form of a questionnaire survey. Organizations from various areas of the private as well as the public sector were involved in the survey. The questionnaire is divided into three groups within the questions asked to the respondents. The first part of the questions is focused on the identification of organizations, focus size and other information. The second part focuses on awareness of corporate social responsibility and the last part deals with issues related to strengthening awareness of CSR.

scholarly journals The Value of Corporate Social Performance: The Case of a Local Public Transport Company

2017 ◽  
Vol 12 (10) ◽  
pp. 58 ◽  
Author(s):  
Agliata Francesco ◽  
Caterina Ferrone ◽  
Danilo Tuccillo
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Public Transport ◽  
Business Performance ◽  
Corporate Social Performance ◽  
Green Paper ◽  
The Public ◽  
Definition Of ◽  
Corporate Social ◽  
The Impact

The Corporate Social Responsibility is traditionally viewed not as a productive investment, but like an expense of defensive character, destined to consume resources without producing new value. However, in the actual context, the public interest cannot be an objective only for the Public Administration; each enterprise should integrate in the management choices a CSR strategy (Borgonovi & Rusconi, 2008).The CSR is, primarily, intended as the ability to follow those lines of action which are desirable in relation to the aims and values of our society (Bowen, 1953). The development of studies on CSR has produced subsequently further definition, which tend to emphasize the importance of expectations of the community and the resulting social role played by itself in increasing weal (Frederick, 1960); to the definition of corporate social responsibility contained in the EU Green Paper, which identifies CSR as those behaviours oriented to the integration between economic, social and environmental variables in the management company (EU, 2001).This work aims to investigate the potential of investment in CSR in terms of creating new value as part of a new definition of sustainable business performance based on the joint and balanced maximization of economic, social and environmental objectives (Elkington, 1997). The objective of this research is to verify the impact on business performance due to the implementation of a specific design of CSR, named Contact, in a local public transport company of medium/big size (Turnover € 56.613.130, Employees 1.341).

Corporate social responsibility disclosure on the websites of coffee chains in Turkey

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Petek Tosun
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Social Responsibility ◽  
Public Attention ◽  
Content Type ◽  
The Public ◽  
The Social ◽  
Csr Disclosure ◽  
Social And Environmental Responsibilities ◽  
Corporate Social

Purpose Coffee is among the primary products that attract the public attention to the social and environmental responsibilities of companies. Coffee shops have a big carbon footprint because of their daily operations. With the rising consciousness about sustainability in developing countries, online disclosure of corporate social responsibility (CSR) is becoming increasingly important for not only multinational but also local coffee chains. The purpose of this study is to analyze the extent to which coffee chains include CSR on their websites. Design/methodology/approach Turkey, which is a large emerging economy with an expanding coffee chain market, is selected as the research context. The CSR disclosure on the websites of coffee chains is examined by content analysis according to CSR dimensions. A sample of 27 coffee chains with more than ten stores is included in the analysis. Findings Foreign coffee chains disclose more information on the environment and fair trade than local coffee chains. On the other hand, CSR content in websites of foreign and local coffee chains does not differ significantly in human resources and community dimensions. Foreign coffee chains have comparatively longer brand history, more rooted brands and larger networks than local coffee chains. Originality/value To the best of the author’s knowledge, this study is the first that used a content analysis about CSR on the websites of coffee chains in Turkey. Findings contribute to the understanding of CSR disclosure in the coffee chain industry and can be beneficial for researchers and managers in other emerging markets.

CORPORATE SOCIAL RESPONSIBILITY IN BUSINESS PRACTICE – NATIONAL AND INTERNATIONAL EXPERIENCE

2020 ◽  
Vol 21 (4) ◽  
pp. 29-41
Author(s):  
Elżbieta Lorek
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
International Experience ◽  
Business Practice ◽  
Definition Of ◽  
Corporate Social

The article deals with the problem of implementing standards based on corporate social responsibility (CSR) in enterprises. It describes issues related to the definition of the concept of corporate social responsibility and the scope of activities affected by CSR. The article also focuses on the advantages of applying CSR principles in an enterprise as well as the controversies and dangers that may arise. The article contains numerous references of the described issues to the observed reality.

scholarly journals Corporate social responsibility management

2021 ◽  
Vol 2021 (1) ◽  
pp. 13-23
Author(s):  
Iryna Stetsiv ◽  
◽  
A Zubova ◽  
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Management System ◽  
Social Investment ◽  
Basic Principles ◽  
Social Sphere ◽  
Current State ◽  
The Social ◽  
Corporate Social ◽  
Responsibility System

The scientific article considers the issues of corporate social responsibility management. The main approaches to evaluating the effectiveness of the implementation of corporate social responsibility measures are considered and the basic principles of evaluating the corporate social responsibility management system are determined. The basic principles of evaluation of the system of corporate social responsibility of the enterprise are analyzed, the main ones of which are: universality, predominance of performance indicators rather than efficiency, differentiation of indicators of external and internal environments instruments of strategic benchmarking in the social sphere in certain areas, such as training and development of employees, charity and sponsorship. A system of types of organizational profile is proposed in assessing the balance of corporate social responsibility management system, which takes into account the assessment of retrospective indicators, assessing the current state of corporate social responsibility and assessing the prospects of corporate social responsibility. The criteria for assessing the accumulated organizational experience in the field of corporate social responsibility and social investment, the criteria for assessing the current state of the corporate social responsibility system, the criteria for assessing the prospects for the development of the corporate social responsibility system are studied. The scheme of determining the type of organizational profile in assessing the balance of the corporate social responsibility system of the company and the system of four types: dynamic, indicates the company’s intention to make the area of corporate social responsibility a strategic factor of competitiveness; a balanced type of profile, which at a relatively high level of individual assessments speaks of a balanced social policy and successful practice of social investment; regressive profile, which signals to management that in the future the company may lose the benefits of sustainable development related to the social sphere and special attention should be paid to investment policy, risk assessment of social investment and balanced development of intellectual and social capital and the inertial profile reflects the complete absence of any CSR planning in the company.

scholarly journals Socially Responsible Organizational Governance in the Public Sector

2020 ◽  
Vol 19 (3) ◽  
pp. 119-132
Author(s):  
Gita Lasytė
Keyword(s):  
Corporate Social Responsibility ◽  
Public Sector ◽  
Social Responsibility ◽  
Socially Responsible ◽  
Public Governance ◽  
Organizational Governance ◽  
The Public ◽  
New Public ◽  
New Public Governance ◽  
Corporate Social

The present paper aims to examine the theoretical assumptions of socially responsible organizational governance in the public sector. In public authorities, corporate social responsibility is a relatively new phenomenon. Therefore, the paper focuses on the interaction between social responsibility and the New Public Governance. The article puts forward the assumption that the principles of governance of public goods and public services provided by the public sector are very close in content to the concept of social responsibility. The goal of the public governance process is efficiency and effectiveness not only in public administration institutions, but also in building a welfare society. In this context, the New public governance is in line with the principles of social responsibility. The similarities between the new public governance and social responsibility can be recognized in an understanding the values, processes and elements the primary standards of which are accountability, openness, efficiency, responsibility, compliance with procedural norms, division of power (involvement of stakeholders). The article also discusses the concept and characteristics of corporate social responsibility and provides criticism on the CSR phenomenon.

scholarly journals Effect of Corporate Social Responsibility on Tax Avoidance in China

2021 ◽  
Vol 8 (9) ◽  
pp. 72-75
Author(s):  
Tong Chen ◽  
◽  
Maisarah Mohamed Saat ◽  
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Tax Avoidance ◽  
Effective Tax Rate ◽  
Socially Responsible ◽  
Tax Rate ◽  
The Public ◽  
Chinese Listed Companies ◽  
Aggressive Tax Avoidance ◽  
Corporate Social

Corporate social responsibility (CSR) has aroused heated discussion in recent years. The public generally believe that the enterprises with good CSR performance will not be involved in aggressive tax avoidance issues. However, as several famous socially responsible technology companies were found to be involved in aggressive tax avoidance, the association between those two variables has been doubted. This paper analyzes the effect of CSR on tax avoidance with the evidence of Chinese listed companies from 2016 to 2020. The finding is that good CSR performance leads to an increase in effective tax rate. In other words, the higher the CSR report score, the higher tax payment and the lower tendency in tax avoidance.

Corporate Social Responsibility of Public Banking Sector for Sustainable Development

2019 ◽  
pp. 467-488
Author(s):  
Naglaa Fathy El Dessouky
Keyword(s):  
Sustainable Development ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Banking Sector ◽  
Developed Countries ◽  
The Sustainable Development ◽  
The Public ◽  
The Developed Countries ◽  
Corporate Social

Corporate Social Responsibility (CSR) has become a significant field of studies to stress the importance of the new role of organizations towards the society for sustainable development. Nowadays, an enormous number of authors have been participating in this field to highlight the responsibility of organizations towards the community, society and the natural environment where they are operating. Despite the growing number of researches related to CSR in the developed countries little empirical studies have been devoted to examine CSR concept and practice in the African countries, the MENA region (Middle-East and North Africa), as well as in the Golf countries. This chapter seeks to study CSR concept and practice in the emerging market economies (EMEs). It will mainly focus on the implementations of CSR by the public banking sector. We will investigate the role of the public banking sector existing in an Arab country in comparison to an Asian country to explain and analyze the similarities and differences of CSR activities in both experiences. In this comparative study we will primarily examine Banque Misr, as one of the oldest and largest public bank in Egypt and the Malayan Banking Berhad (trading as Maybank) as the largest public bank in Malaysia. After a meticulous review of literature, we propose a systemic framework to study CSR practices and policy implementations. We illustrated the CSR as a constant process where all variables are interrelated and are affecting each other in a mutual approach. In this systemic framework we advocated to study all significant variables related to CSR practice as: the history/philosophy development, core-values, CSR adopted definition, motives, key players, approaches, stakeholders focus, sectors of intervention and mechanisms of policy implementations. The chapter concludes that common CSR policies exist between the Malaysian and the Egyptian experience. Nevertheless the Malaysian model has formulated an elaborated and further sophisticated CSR public banking program. Meanwhile, the Egyptian model needs to adopt more global oriented CSR public banking policies, in particular to assure the sustainable development requirements.

scholarly journals The Effect of Corporate Visibility on Corporate Social Responsibility

2019 ◽  
Vol 11 (13) ◽  
pp. 3698 ◽  
Author(s):  
Frank Li ◽  
Taylor Morris ◽  
Brian Young
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Size ◽  
Positive Relationship ◽  
Corporate Social Performance ◽  
Social Performance ◽  
Mediating Effect ◽  
The Public ◽  
Corporate Social ◽  
The Relationship

Outside of direct ownership, the general public may feel it is an implicit stakeholder of a firm. As the public becomes more vested in a firm’s actions, the firm may be more likely to engage in Corporate Social Responsibility (CSR) activities. We proxy for the public’s stake in a firm with public visibility. Based on 3400 unique newspaper publications from 1994–2008, we measure visibility for the S&P 500 firms with the frequency of print articles per year concerning the firm. We find that visibility has a signficant, positive relationship with the CSR rating. Evidence also suggests this relationship may be causal and working in one direction, from visibility to CSR. While the existing literature provides other factors that influence CSR, visibility proves to have the most significant impact when tested alongside those other factors. Visibility also has a mediating effect on the relationship between CSR rating and firm size. CSR rating and firm size relate negatively for the lowest visibility firms and positively for the highest. This paper provides strong evidence that visibility is an important factor to consider for studies on corporate social performance.

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