scholarly journals CORPORATE CULTURE OF SOCIALLY RESPONSIBLE METALLURGICAL ENTERPRISES

2020 ◽  
Author(s):  
V.G. Prushkivskyi ◽  
◽  
V.A. Litovka ◽  
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Corporate Culture ◽  
Role Models ◽  
Social Dynamics ◽  
Socially Responsible ◽  
Sustainable Innovation ◽  
Marketing Social ◽  
Environmental Goals ◽  
Corporate Social

The peculiarities of the corporate culture formation of socially responsible metallurgical enterprises are depicted and the scientific and practical recommendations for their management in terms of sustainable innovation are developed in the article. The authors consider the views of scholars on the nature and structure of corporate culture. Norms and values are the most important elements of any organization. It is important to divide the values according to the degree of their acceptance in the organization for the company's corporate culture management: publicly recognized (proclaimed, mastered, supported), actual and desired values. The company's corporate culture is as a complex dynamic hierarchical system consisting of formal (mission, vision, values embodied in the company's practice) and informal (social relationships, role models, rituals, important stories in the company) components that change under the influence of the internal and external environment of the company. This system is closely linked to corporate social responsibility. A corporate culture, which does not have the values of social responsibility and is not aimed at stimulating technological, marketing, social or managerial innovations, cannot achieve sustainable positive social dynamics. The authors have analysed the corporate social responsibility, elements of corporate culture and strategic development of metallurgical enterprises of the METINVEST Group. In recent years, the main efforts of companies have been focused on environmental goals of sustainable development, namely the modernization of enterprises. In order to achieve sustainable innovation and implementation of safety values and care for the environment, metallurgical enterprises need to develop an innovative culture, including stimulating the development of sustainable innovation and innovators among staff, strengthen the implementation of a set of programs that promote modernization in production and environmental aspects, projects aimed at improving the overall environmental situation and raising living standards in the cities of presence.

Institutional Drivers for Corporate Social Responsibility in an Emerging Economy: A Mixed-Method Study of Chinese Business Executives

2015 ◽  
Vol 56 (5) ◽  
pp. 672-704 ◽  
Author(s):  
Juelin Yin
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Corporate Culture ◽  
Mixed Method ◽  
Emerging Economy ◽  
Institutional Factors ◽  
Survey Study ◽  
Socially Responsible ◽  
Chinese Business ◽  
Corporate Social

This study develops an internal–external institutional framework that explains why firms act in socially responsible ways in the emerging country context of China. Utilizing a mixed method of in-depth interviews and a survey study of 225 Chinese firms, the author found that internal institutional factors, including ethical corporate culture and top management commitment, and external institutional factors, including globalization pressure, political embeddedness, and normative social pressure, will affect the likelihood of firms to act in socially responsible ways. In particular, implicit ethical corporate culture plays a key role in predicting different aspects of corporate social responsibility (CSR), while external institutional mechanisms mainly predict market-oriented CSR initiatives. This study contributes to the research on CSR antecedents by showing that in the emerging economy of China, CSR toward nonmarket stakeholders is more closely intertwined with corporate tradition and values, while legitimacy-seeking CSR activities are still limitedly rewarded.

scholarly journals ROLE OF CORPORATE SOCIAL RESPONSIBILITY IN ADVERTISING

2020 ◽  
Vol 3 (1) ◽  
pp. 20-21
Author(s):  
Swetalina Das ◽  
Pranati Mishra
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Business Strategy ◽  
Socially Responsible ◽  
The Public ◽  
New Business ◽  
Entire Society ◽  
Environmental Goals ◽  
Corporate Social

Corporate social responsibility emerges as a new business strategy to helps industry to build socially acceptable images for the public. It is a thoughtful practice to give back to the society. Today, CSR has become an important part of every business. People expect a company not only act socially responsible towards his stockholders but also towards the entire society in which the company operates. However, it describes how business economic criteria, like making merchandise and profits, to accomplish both social and environmental goals. It also contributes towards sustainable economic development in which the firm itself operating and also its employs and their family members.

Corporate social responsibility (CSR) and tax incentives: the case of Tunisian companies

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Henda Kacem ◽  
Mohamed Ali Brahim Omri
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Corporate Culture ◽  
Tax Incentives ◽  
Socially Responsible ◽  
Content Type ◽  
Corporate Social ◽  
The Impact ◽  
The Relationship ◽  
Theoretical Foundations

Purpose This paper aims to investigate the question concerning whether tax incentives motivate companies to be socially responsible. This study, specifically, examines the impact of tax incentives for corporate social responsibility (CSR) on the societal practices of Tunisian companies. Design/methodology/approach This study uses multiple regression models to assess the effectiveness of tax incentives for companies to take responsible actions. The study was conducted on 71 Tunisian companies operating in different sectors. Findings The results reveal that there is a negative and significant association between tax incentives and CSR practices. Therefore, there is an inefficient use of these types of incentives. Practical implications The results of the study have important implications for investors and regulatory basis wishing to enhance CSR by giving tax incentives. Investment in social responsibility may improve the corporate culture and reduce the conflict in companies. Originality/value The theoretical contributions relate mainly to the originality of the conceptual model developed, to the literature review and to the theoretical foundations mobilized. In fact, the originality of this research is justified by the scarcity of previous study dealing with the relationship between tax incentives and CSR. Thus, to the best of the authors’ knowledge, this study is one of the first to investigate the impact of tax incentives for CSR on CSR practices.

La legislación tributaria venezolana como promotora de la responsabilidad social empresarial

Oikos ◽  
2014 ◽  
Vol 16 (33) ◽  
pp. 53
Author(s):  
Ana Cecilia Chumaceiro Hernández ◽  
Judith Josefina Hernández de Velazco
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Tax Law ◽  
Socially Responsible ◽  
Palabras Clave ◽  
Interpretative Approach ◽  
Corporate Social

aVenezuelan Tax Law as a Promoter of Corporate Social Responsibility   RESUMEN El presente artículo tiene por objetivo disertar sobre los dispositivos contenidos en la legislación tributaria venezolana que actúan como promotores de la responsabilidad social empresarial (RSE), para ello se utilizó el paradigma Cualitativo, bajo un enfoque hermenéutico – interpretativo, cuyo método fue análisis de contenido. En tal sentido se han observado los aspectos, elementos y mecanismos que se encuentran en la LISLR, LIVA y LOCTI que fomentan, incentivan o coadyuvan la RSE; finalmente se plantearan lineamientos para la aceptación de una nueva cultura de RSE con dimensión tributaria. Considerando, que dentro de la legislación tributaria no existen dispositivos específicos que promuevan la RSE, y, ello debe ser tomado en cuenta por el legislador para modificar ciertas normas y crear el incentivo necesario para que las empresas sean de forma congruente socialmente responsables. Palabras clave: legislación tributaria, empresa, promoción, responsabilidad social empresarial. ABSTRACT The objective of this study is to explore regulatory provisions from Venezuelan tax law as promoters of corporate social responsibility (CSR). For the methodological analysis of content, the study uses the qualitative paradigm and a hermeneutical-interpretative approach. The research observes different elements and mechanisms from LISLR, LIVA and LOCTI which encourage and contribute to corporate social responsibility. The study also proposes guidelines for the acceptance of a CSR culture from a tax dimension. The fact that there are no regulatory provisions within the Venezuelan tax law needs to be taken into account by legislators in order to amend certain norms and create the necessary incentives for companies to be socially responsible. Keywords: tax law; companies; encouragement; corporate social responsibility. Este trabajo es el resultado de investigaciones que se desarrollan en la línea “Responsabilidad Social, Empresa y Estado” del Centro de Estudios e Investigaciones Socioeconómicas y Políticas (CEISEP-UNERMB). 

scholarly journals Does CSR Activity Amount to Socially Responsible Management?

2021 ◽  
Author(s):  
M. John Foster
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Local Community ◽  
Annual Reports ◽  
Socially Responsible ◽  
Responsible Management ◽  
Exploratory Investigation ◽  
Research Questions ◽  
The Uk ◽  
Corporate Social

AbstractIn essence firms or companies are usually thought to exist to make products for or provide services of some sort to third parties, other companies or individuals. The philosophical question which naturally arises then is ‘to the benefit of whom should a firm’s activities be aimed?’ Possible answers include the owners of the firm, the firm’s employees or wider society, the firm’s local community or their host nation. It is because of firms’ location within a wider society that the issue of corporate social responsibility arises. The issue is do they contribute in a positive way to the fabric of society. In this paper we conduct an exploratory investigation whose research questions, broadly, are whether there is public evidence of corporate social responsibility activity by firms listed in the UK and to what extent, if any, such activities may amount to genuinely socially responsible management by the firms. We examined the most up to date annual reports of a split sample of 36 firms listed in the FTSE 350. The short answers to the two research questions above are: to some degree and no by some margin, based on data from the sample firms.

scholarly journals Corporate social responsibility and firm performance in South Africa

2014 ◽  
Vol 45 (1) ◽  
pp. 1-12 ◽  
Author(s):  
K. Demetriades ◽  
C. J. Auret
Keyword(s):  
Regression Analysis ◽  
Corporate Social Responsibility ◽  
Firm Performance ◽  
Social Responsibility ◽  
Social Performance ◽  
Sample Period ◽  
Socially Responsible ◽  
Responsible Investing ◽  
The Individual ◽  
Corporate Social

Corporate Social Responsibility (CSR) can be viewed from two different perspectives: that of the business; and that of the individual investor (Socially Responsible Investing, SRI). In this study regression analysis as well as an event study was used to examine the link between CSR and firm performance. The results suggested that in the short-term there were no significant price effects on the SRI shares. In contrast, the returns of SRI portfolios over the sample period seemed to be superior to those of conventional firms. The regression analysis found that generally the SRI coefficients were insignificant; however using one of the models during the fifteen year sample period, SRI constituents attained a ROE that was 11.18% higher (as well as a ROA that was 1.824% lower) than conventional firms. When the period was restricted to 2004-2009 it was found that social performance was positively - and sometimes significantly - correlated with ROE.

scholarly journals CORPORATE SOCIAL RESPONSIBILITY AS A KEY OF STABLE DEVELOPMENT: ANALYSIS OF THE ENTERPRISES OF OIL AND GAS INDUSTRY

2018 ◽  
pp. 145-154
Author(s):  
Yevhen Ionin ◽  
Liliia Tarasenko
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Oil And Gas ◽  
Oil And Gas Industry ◽  
Social Needs ◽  
Socially Responsible ◽  
Gas Industry ◽  
Modern Development ◽  
Business Entities ◽  
Corporate Social

Social responsibility of business takes a special place in the terms of modern development strategy of the economy of Ukraine. This responsibility suggests such direction of the enterprise activity, which takes into account not only the personal interests of the company, but also the needs of society. The continuation of European integration processes, the exit of companies into international markets require from the business entities appropriate openness and transparency, coverage of the goals of achieving the goal of the enterprise, the tools at which such a goal is achieved. The multidimensional nature of links, which are arising during the operational activity, leads to the existence of significant impact on the internal and external environment of the enterprise. Issues of corporate social responsibility of public-interest enterprises, which, in particular, are part of the oil and gas industry, are of particular relevance. The article analyses the current state of carrying out socially responsible activity at foreign and domestic enterprises of the oil and gas industry. The components of corporate social responsibility and their impact on the enterprise` functioning and on satisfaction of social needs are investigated. The socially responsible activity has positive nature, however, at the same time, there are certain barriers of the strategy` implementation within the framework of the mentioned activity, among which financing is a key issue that requires the enterprise to properly plan and analyse the costs of socially responsible doing business. The need for planning and evaluating corporate social responsibility programs is highlighted in the article. Using the example of gas transportation enterprise, the SWOT-analysis as an instrument of obtaining information for justified decision-making is reviewed.

scholarly journals Cégkultúra, vezetői személyiség, HR szervezet és a vállalati CSR tevékenység: II. Elemzések

2021 ◽  
Vol 8 (4) ◽  
Author(s):  
Szilvia Szalai Módosné ◽  
Szonja Jenei
Keyword(s):  
Corporate Social Responsibility ◽  
Data Collection ◽  
Social Responsibility ◽  
Quantitative Study ◽  
Corporate Culture ◽  
Small Sample ◽  
Computer Assisted ◽  
Factors Influencing ◽  
Operational Characteristics ◽  
Corporate Social

Kutatásunk célja a vállalati társadalmi felelősségvállalást befolyásoló tényezők hatásainak elemzése. Kvantitatív vizsgálatot folytattunk, melynek megalapozása során a vezetői személyiség, a vállalati kultúra és a humán menedzsment működési sajátosságait elemeztük. A kutatás 2020 őszén zajlott Magyarországon. Vállalati vezetők és HR szakemberek töltötték ki kérdőívünket, számítógéppel támogatott adatgyűjtést végeztünk. A kapott 37 választ a kismintára érvényes statisztikai szabályok szerint elemeztük. Eredményeinket a COVID-19 járvány hatásai befolyásolták, a vállalati CSR tevékenység a recesszió hatására háttérbe szorult, de a vezetők attitűdje nem változott, csak a lehetőségek szűkültek. Corporate Culture, Management Personality, HR Organization and Corporate CSR Activities I. Our research aims to analyze the effects of factors influencing corporate social responsibility. We conducted a quantitative study, in the course of which we explored the operational characteristics of the managerial personality, the corporate culture and human resource management. The research took place in the autumn of 2020 in Hungary. Company executives and HR professionals completed our questionnaires, and we conducted computer-assisted data collection. The 37 responses received were analyzed according to the statistical rules applicable to the small sample. Our results were affected by the effects of the COVID-19 epidemic. Corporate CSR activity was pushed into the background due to the recession, but the attitude of managers did not change, only the opportunities narrowed. Keywords: social responsibility, managerial personality, HR activity, corporate culture 

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