scholarly journals HOW DOES GREEN INTELLECTUAL CAPITAL INFLUENCE EMPLOYEE PRO-ENVIRONMENTAL BEHAVIOR? THE MEDIATING ROLE OF CORPORATE SOCIAL RESPONSIBILITY

2021 ◽  
Vol 28 (Number 2) ◽  
pp. 27-47
Author(s):  
Hung-Yi Liao ◽  
Chin-Tien Hsu ◽  
Hsiao-Chi Chiang
Keyword(s):  
Human Capital ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Environmental Protection ◽  
Intellectual Capital ◽  
Environmental Behavior ◽  
Critical Role ◽  
High Tech ◽  
Relational Capital ◽  
Corporate Social

The issue of environmental protection in the twenty-first century has played a relatively critical role in business management. Companies developing green intellectual capital can increase their competitive advantage and may influence employees’ attitudes and behavior regarding environmental protection. This research explored the mediating effects of corporate social responsibility (CSR) on the relationship between green intellectual capital and employees’ proenvironmental behavior. Data was obtained from surveys collected from 461 employees in the high-tech industries in Taiwan. The results revealed that green human capital and green relational capital were positively related to the perception of CSR. Moreover, the perception of CSR mediated the associations between green human capital, green relational capital and employees’ pro-environmental behavior. Implications of the findings, including limitations and future research directions are discussed.

scholarly journals Leadership Style, Intellectual Capital and Corporate Social Responsibility on Performance, a Comparison Model of Listed Companies in Indonesia

2020 ◽  
Vol 5 (3) ◽  
pp. 110-120
Author(s):  
Rilla Gantino ◽  
Endang Ruswanti ◽  
Taufiqur Rachman
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Leadership Style ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Negative Relationship ◽  
Listed Companies ◽  
Primary Data ◽  
Comparison Model ◽  
Corporate Social

Objective – This paper aims to examine the influence of Leadership Style, Intellectual Capital, and Corporate Social Responsibility on Performance in companies in the sub-sectors of Mining, Pharmacy and Consumption and Household, Basic Industry, Chemical and Infrastructure, Utility and Telecommunication listed on Indonesia Stock Exchange (IDX) 2012-2018. Methodology/Technique – In this research, leadership style is measured transformationally and transactionally. Meanwhile, Intellectual Capital is measured using VAICTM. Furthermore, Corporate Social Responsibility is measured using GRI G4, and Financial Performance is proxied by ROA, ROE, and sales growth. The method used is a saturated sample. The sample in this research was 50 companies in the Basic and Chemical Industry sub-sector, 28 companies in the infrastructure, utilities, and telecommunications sub-sectors, 38 mining sub-sector companies, and 17 companies in the consumer goods sub-sector listed on the Indonesia Stock Exchange (IDX). This research used secondary data taken from financial and annual reports and primary data obtained through questionnaires for leadership style. The analysis method used is simple regression analysis. Findings & Novelty –The results show that the influence of leadership style, intellectual capital, and corporate social responsibility in the four sectors varies with a positive or negative relationship direction. Intellectual capital has a positive significant influence on ROA, ROE and SG in four sectors. Previous research has focused on only one sector. This study compares the influence of leadership style, intellectual capital, and corporate social responsibility in four sectors Type of Paper: Empirical. JEL Classification: M41, M49. Keywords: Comparison; Leadership Style; Intellectual Capital; CSR; Performance Reference to this paper should be made as follows: Gantino, R; Ruswanti, E; Rachman, T. 2020. Leadership Style, Intellectual Capital and Corporate Social Responsibility on Performance, a Comparison Model of Listed Companies in Indonesia., Acc. Fin. Review, 5 (3): 110 – 120. https://doi.org/10.35609/afr.2020.5.3(3)

scholarly journals Knowledge of the Corporate Social Responsibility Concept as a Part of the Intellectual Capital of Small and Medium-sized Organizations from the Perspective of Lifelong Learning

2021 ◽  
Vol 12 (6) ◽  
pp. 1330-1338
Author(s):  
Dana Bernardová, Martin Fink, Tetiana Arkhangelska
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Lifelong Learning ◽  
Tacit Knowledge ◽  
Intellectual Capital ◽  
Explicit Knowledge ◽  
Corporate Social

The concept of corporate social responsibility (CSR) can be understood as a part of the intellectual capital (IC) of organizations, as a set of tacit knowledge of CSR holders transferred into the form of explicit knowledge recorded in the documents of organizations. The aim of this study, in terms of lifelong learning, is to determine whether CSR is a part of the IC, whether the knowledge of the CSR concept is of a tacit or explicit nature and to what extent the potential of such knowledge is used by small and medium-sized organizations (SMEs). The presented data are a selection taken from 3 studies carried out by the authors in 2014-2019. The study was conducted in the Olomouc region, SMEs were the respondents, and the content of the study referred to CSR. The data show that a tacit form of knowledge of the CSR concept prevails.

Impact of corporate social responsibility (CSR) awareness, affordability and management system sophistication on CSR performance

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Anura De Zoysa ◽  
Nobyuki Takaoka ◽  
Yuqian Zhang
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Management System ◽  
Structural Equation ◽  
Critical Role ◽  
Content Type ◽  
Japanese Firms ◽  
Corporate Social ◽  
The Impact ◽  
The Relationship

PurposeThis paper aims to examine the impact of three key factors — corporate social responsibility (CSR) awareness, CSR affordability and CSR management system (CSRMS) sophistication—on the CSR performance of Japanese firms.Design/methodology/approachUsing responses to 36 items developed on the Global CSR standard of ISO26000, two CSR indexes were constructed to assess the CSR management system sophistication and performance of Japanese firms. The relationship between the three key variables (CSR awareness, affordability and management system sophistication) and CSR performance was then examined through a partial least squares (PLS)-based structural equation model. Data were collected through a questionnaire survey of 146 firms.FindingsThe results of the study found a positive relationship between CSR performance and three exogenous variables (CSR awareness, affordability and management system sophistication). Furthermore, the study found that CSRMS sophistication played a mediating role in the relationship between CSR performance and firms' CSR awareness and affordability.Research limitations/implicationsThe study was limited to examining the CSR practices of a major province in Japan, which may hinder the generalisation of the findings to the rest of the country. Moreover, the data used for assessing the variables in this study were self-reported by the participating firms, in addition to being cross-sectional. The findings of this study clarified areas that policymakers, including Japan's business associations–Keidanren and Keizai Doyukai, and other relevant parties need to focus on for further improving CSR performances of Japanese firms.Originality/valueThis study highlights the role CSR awareness, affordability and CSRMS sophistication play in improving CSR performance. On the one hand, it identifies the critical role CSRMS plays in mediating the relationship among CSR performance, awareness and affordability. On the other hand, it advances CSR theory providing insight for practitioners to generate positive CSR outcomes.

Sustainable Intellectual Capital

2013 ◽  
pp. 156-173
Author(s):  
Camelia Iuliana Lungu ◽  
Chirata Caraiani ◽  
Cornelia Dascalu
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Intellectual Capital ◽  
Corporate Strategy ◽  
Assessment Model ◽  
Global Reporting Initiative ◽  
Transfer Of Knowledge ◽  
Csr Reporting ◽  
Reporting Requirements ◽  
Corporate Social

This chapter introduces and defines the concept of sustainable intellectual capital and proposes an assessment model designed on the base of the key performance indicators required by the Global Reporting Initiative (GRI). The research results presented in this paragraph are debated in relation to companies’ practice. They refer to possible ways of including the information on Intellectual Capital (IC) and Corporate Social Responsibility (CSR) reporting requirements within their corporate strategy. The conclusions enhance the need for companies to be ready to support the integration of information on intellectual capital and corporate social responsibility in the transfer of knowledge in order to develop competitive advantage in the market. This research can contribute in many different ways, such as the extensive development of literatures and studies on relationships between corporate social responsibility and intellectual capital, the development of the new concept: the sustainable intellectual capital, or the projection of corporate strategy. The findings can enlighten organizations that intellectual capital can be an important asset, which is beneficial in conducting corporate social responsibility.

Mainstreaming Corporate Social Responsibility at the Core of the Business School Curriculum

2012 ◽  
pp. 531-545
Author(s):  
Dima Jamali ◽  
Hanin Abdallah
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Business School ◽  
Management Education ◽  
Critical Role ◽  
School Curriculum ◽  
Business And Society ◽  
Challenges And Opportunities ◽  
Corporate Social

This book chapter will make the case that corporate social responsibility (CSR) mainstreaming is an imperative to promote integrity and alleviate the strong entrenchment of utilitarian perspectives permeating management education (Ghoshal, 2005). The chapter argues that CSR mainstreaming should be anchored in the context of a vision for responsibility at the level of the School and that, starting with visioning and strategizing, business schools have to assume a more proactive role in shaping a new generation of leaders, capable of managing the complex challenges that lie at the interface of business and society. The chapter highlights challenges and opportunities in this respect and the critical role of the UN Principles of Responsible Management Education (PRME) in helping in this reorientation. The book chapter tackles these two interrelated themes systematically, and illustrate with the case of the Olayan School of Business, a leading business school in the Middle East.

CSR and Greenwashing in Finland

2021 ◽  
pp. 88-102
Author(s):  
Rauno Rusko
Keyword(s):  
Corporate Social Responsibility ◽  
Public Opinion ◽  
Social Responsibility ◽  
Environmental Protection ◽  
Greenhouse Effect ◽  
Textual Analysis ◽  
Environmental Values ◽  
General Tendency ◽  
The World ◽  
Corporate Social

Due to the general tendency to express environmental protection, environmentalism, and the actions to slow down the greenhouse effect in the world, the enterprises have noticed the importance of environmental values in their public announcements, documents, and homepages. In other words, corporate social responsibility (CSR) is a very important and topical theme of the firms. The popularity of environmentalism tempts the firms to follow the direction of public opinion even though the actual environmental activities might be minor or even absent. This kind of quasi-environmentalism is called as greenwashing. This chapter focuses on greenwashing and CSR in the Finnish context via public discussions about greenwashing. This chapter is emphasizing the understandings and the sense-makings in the concepts of greenwashing and CSR and their numerous connotations basing on the results of the textual analysis. The outcomes are completed and compared with the international contexts, and, therefore, they are also internationally robust.

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