scholarly journals Strategic Choices for Social Responsibility of Startups in China

2021 ◽  
Vol 12 ◽  
Author(s):  
Bojing Liu ◽  
Lu Lu ◽  
Hua Zhang ◽  
Chanjuan Liu
Keyword(s):  
Social Responsibility ◽  
Organization Theory ◽  
Analytical Framework ◽  
Strategic Choices ◽  
Economic Man ◽  
Starting Point ◽  
The Social ◽  
External Impact ◽  
Industrial Organization Theory ◽  
Corporate Social

This study uses the structure–conduct–performance analytical framework in industrial organization theory to analyze Chinese startups’ corporate social responsibility (CSR) assuming normalization after the COVID-19 pandemic. Specifically, we take the external impact of the pandemic on startups during the pandemic as a starting point for analyzing the changes in the structure of startups and their CSR performance. We find a positive correlation between the pandemic and the performance of startups. We propose that the CSR of startups is not simply altruism but must involve an “altruistic and self-interested” mechanism. Therefore, this study proposes that during the pandemic, startups need to rebuild their CSR model. Furthermore, the company’s “economic man” and “social man” are interdependent; economic, ethical, and legal responsibilities are parallel and charitable responsibilities remain the highest pursuit amid the pandemic. The social responsibility of startups as the COVID-19 pandemic normalizes is a strategic choice.

The Social Responsibility Of Labor

2010 ◽  
Vol 9 (12) ◽  
Author(s):  
Norman Carroll ◽  
Molly Burke
Keyword(s):  
Social Responsibility ◽  
Labor Movement ◽  
Social Costs ◽  
The Social ◽  
External Impact ◽  
Corporate Social ◽  
Production Labor ◽  
American Labor Movement ◽  
American Labor ◽  
Modern Perspective

In the ongoing discussion about corporate social responsibility, little attention has been paid to the social responsibility of the other factor of production - labor.  The modern perspective is that major economic players have an external impact on society that generates social costs that are paid by the community. The emerging view is that, for the sustainability of the community, these players must contribute in a positive way by covering these social costs and participating in the life of the community.  This paper examines the extent to which unionized labor, as a major economic player, is assuming positions of social responsibility in the national and local communities. It suggests that by developing a boarder social vision, the American labor movement could revitalize itself.

Memorias de Sostenibilidad en América Latina: instrumento de información de la Responsabilidad Social de las Empresas

Oikos ◽  
2015 ◽  
Vol 15 (32) ◽  
pp. 35
Author(s):  
Ma. Angélica Garza Arroyo ◽  
María Aurelia Bocanegra Noriega
Keyword(s):  
Sustainable Development ◽  
Latin America ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Data Base ◽  
The Social ◽  
America Latina ◽  
Corporate Social ◽  
Sustainability Report

RESUMENEl desarrollo sostenible es manejado como uno de los puntos importantes en las agendas del siglo XXI, es un concepto que las empresas deben contemplar en las actividades que realizan para cumplir con la Responsabilidad Social Empresarial. El presente trabajo pretende abordar los aspectos teóricos sobre las Memorias de Sostenibilidad así como mostrar que pueden ser consideradas como un instrumento de información de la Responsabilidad Social de las Empresas. Se hace un estudio en la base de datos de la Corporate Register del 2006 al 2011 respecto de la presentación de las Memorias de Sostenibilidad en América Latina; el reporte es de corte cualitativo de carácter descriptivo, con un análisis deductivo. Se puede percibir en el estudio que es de carácter exploratorio que las empresas de América Latina han incrementado de manera significativa la presentación de Memorias de Sostenibilidad así como un incremento en el número de empresas que las realizan, además de contemplar a la Responsabilidad Social Empresarial como parte de su misión y visión.Palabras clave: memorias de sostenibilidad, Responsabilidad Social Empresarial, América Latina. Memories of Sustainability in Latin America: instrument of information of the Social Responsibility of the CompaniesABSTRACTThe sustainable development is managed to be one of the important aspects in the planners of 21th century, it is a concept that companies have to contemplate in the activities they realize to achieve corporate social responsibility. this work pretends to raise the teoric aspects about sustainability report, and to show that they can be considered as an information instrument of social responsibility of the companies. a study has to be done in the data base of corporate register from 2006 to 2011 about the presentation of the sustainability report in Latin America; the report is qualitative and descriptive kind, with deductive analysis. in the study it can be perceived that is explorative that companies in Latin America have increased in a significative way the presentation of sustainability report, just as an increase in the number of companies that realize them, besides contemplating corporate social responsibility as part of their mission and vision.Keywords: sustainability report, Corporate Social Responsibility, Latin America.

CSR@ 2%: A NEW MODEL OF CORPORATE SOCIAL RESPONSIBILITY IN INDIA

2018 ◽  
Vol 1 (3) ◽  
pp. 56-66
Author(s):  
Anupam Singh ◽  
Dr. Priyanka Verma
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Corporate Philanthropy ◽  
Social Issues ◽  
Business Community ◽  
Net Worth ◽  
The Social ◽  
Net Profit ◽  
Corporate Social ◽  
Indian Scenario

Corporate Social Responsibility (CSR) earlier applied as corporate philanthropy and has been in practice in India since ages. However, philanthropy in globalised and modern India does not solve the purpose in quantity and quality. Clause 135 of Company Act 2013 created huge hue and cry among the business community in India. As per clause 135 of the Companies Act, 2013, Every company with an annual turnover of 1,000 crore INR ($161 million) and more, or a net worth of 500 crore INR ($80 million) and more, or a net profit as low as five crore INR ($800,000) and more have to spend at least 2% of their average net profit over the previous three years on CSR activities. With the introduction of new Company act 2013 India became the first country in the world to have legislation for compulsory CSR spending. The paper aims at analyzing the motive of making CSR spending mandatory and it also attempts to explain the concept of CSR in the present Indian scenario, the social issues addressed by the Indian corporations, and methodologies adopted by them to address those issues.

A Comparison of CSR Disclosure Guidelines and a Self-Prepared CSR Disclosure Index- A Study of Select Automotive Companies

2015 ◽  
Vol 4 (2) ◽  
Author(s):  
N.K. Gupta ◽  
Shilki Bhatia
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Economic Environment ◽  
Global Reporting Initiative ◽  
The Social ◽  
Regulatory Bodies ◽  
Csr Disclosure ◽  
Corporate Social ◽  
The Impact ◽  
Voluntary Guidelines

In India, corporate social responsibility and its disclosure got attention during the eighties and have been gaining importance with time in present economic environment, especially after adoption of liberalization, privatization, and globalization (LPG) (Goswami, 2011). Guidelines, principles, and codes are being developed by various regulatory bodies in India and across the globe to increase transparency and accountability about both a companys daily operations and the impact of these operations on society (Tran, 2014) In this paper, the author has studied the CSR guidelines laid down by Global Reporting Initiative G3.1 (GRI-G-3) and The National Voluntary Guidelines by Ministry of Corporate Affairs (NVG-MCA) and has compared them with a self-composed CSR Disclosure Index (CSRDI). The social responsibility initiatives taken by select Indian Automotive Companies have been analyzed and the companies have been rated as per the disclosures made by them. The main focus of the research is to compare the CSR Rankings of companies as per CSRDI with the companies rankings as per GRI-G-3 and NVG-MCA. It was observed that out of 30 sensex companies, Maruti Suzuki and TATA Motors have been the pioneers in contribution towards CSR initiatives. The top five rated companies were TATA Motors, Maruti Suzuki, Mahindra and Mahindra, Hero Motocorp, Bajaj Auto, and Apollo Tyres.

BUSINESS SOCIAL RESPONSIBILITY: THEORETICAL OVERVIEW

2020 ◽  
Vol 73 (1) ◽  
pp. 196-203
Author(s):  
T.B. Tauyekelova ◽  
◽  
G.O. Abdikerova ◽  
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Main Issue ◽  
Scientific Theories ◽  
Factors Influencing ◽  
The Social ◽  
Corporate Social ◽  
Theoretical Overview

The main issue discussed in the article is the social responsibility of business. The article provides various definitions of the category of social responsibility. The concept of "social responsibility of business" is a multilevel and complex category. Responsibility includes ethical categories such as morality, duty and charity.The article examines the theoretical aspects of scientific approaches to corporate social responsibility, analyzes classical and modern scientific theories and concepts. The factors influencing the growing importance of corporate social responsibility in society, issues related to the role of business in the formation of a voluntary society are considered.

Do CEO Political Connections and Firm Social Responsibility Affect Debt Level?

2020 ◽  
Vol 2 (2) ◽  
pp. 17-34
Author(s):  
Mohamed Ali Azouzi
Keyword(s):  
Social Responsibility ◽  
Positive Relationship ◽  
Negative Relationship ◽  
Political Connections ◽  
Political Connection ◽  
External Funding ◽  
Debt Level ◽  
The Social ◽  
Corporate Social ◽  
Selection Of

The objective of this study was to describe the effect of CEO political connection and firm social responsibility on debt access. These constructions have been evaluated in Tunisian firms. The results showed the presence of a positive relationship between political connection, corporate social responsibility, and the debt level. The authors also verified the presence of a negative relationship between political connection and the social responsibility of Tunisian companies. This research has shown how political connection and social responsibility improve the image of the company and facilitate their access to external funding methods. Tunisian companies are advised to know the importance of political connection and social responsibility in the selection of their leaders.

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.

scholarly journals Corporate social responsibility, social and financial performance: The case study of the loan appraisal process of the Rwanda Development Bank

2018 ◽  
Vol 15 (3) ◽  
pp. 47-56
Author(s):  
Gianfranco A. Vento ◽  
Helen Chiappini ◽  
Giuseppe Lia
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Stability ◽  
Development Bank ◽  
Social Mission ◽  
Appraisal Process ◽  
The Social ◽  
Development Banks ◽  
Corporate Social

Development banks play an active role in smoothing growth of world’s disadvantaged areas. The social mission of development banks requires that they pay attention to corporate social responsibility (CSR) and to the social outcome of financing activities. However, like any other financial institution, they must consider the business sustainability and the financial stability over time. Thus, a comprehensive loan appraisal process should include financial and social aspects. Literature does not properly investigate development banks loan appraisal process, thus the aim of this paper is to contribute to this stream of literature, analysing how development banks can include the evaluation of social and environmental variables within their loan appraisal process. For the purpose of the research, we employed a case study of the Rwanda Development Bank (BRD). The BRD loan appraisal process combines the evaluation of typical aspects of corporate social responsibility – like the firms or projects compliance to health and safety regulations or the implementation of the code of ethics including diversity policies – with the evaluation of social and environmental impact, as well with financial aspects. The BRD social impact assessment is also valuable because it follows the criteria of proportionality of loans evaluation, balancing completeness of information with the cost of the assessment.

scholarly journals THE ROLE OF ACCOUNTANTS IN IMPLEMENTATION CORPORATE SOCIAL RESPONSIBILITY AT HOSPITAL Dr. H. MOH. ANWAR SUMENEP DISTRICT

2017 ◽  
Vol 14 (02) ◽  
pp. 120
Author(s):  
Syahril Syahril ◽  
Isnani Yuli Andini
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Statements ◽  
Qualitative Approach ◽  
Objective Analysis ◽  
The Social ◽  
Corporate Social ◽  
And Control ◽  
Descriptive Qualitative

Internal accountants has critical leverage to encourage hospitals to be involved in activities such as social or corporate social responsibility.This study aims to examines the role of internal accountants in the implementating of corporate social responsibility at RSUD Moh. Anwar Sumenep District. Research uses descriptive (qualitative) approach to interpret and describe data that obtained from observation, interview and documentation. This research concludes that RSUD Moh. Anwar Sumenep District does not have a clear standard about corporate social responsibility. Its only depends on the willingness of the organization, not an obligation to disclose in hospital financial statements. Internal accountant who is in charge of performing systematic and objective analysis and assessment on the operation and control of company's activities is needed to encourage companies to carry out social responsibility. Researcher suggest that governments needs to increasing their concern toward this issues whether in the form of programs, policies, regulations or awards of the social environment.Keywords: Internal Accountant, Corporate Social Responsibility, Hospital

scholarly journals El Balance Social como una herramienta válida para representar la Responsabilidad Social en las Empresas Chilenas / The Social Balance as a valid tool to represent the Social Responsibility in the Chilean Companies

Ciencia Unemi ◽  
2015 ◽  
Vol 8 (16) ◽  
pp. 87
Author(s):  
Guido Asencio Gallardo
Keyword(s):  
Social Responsibility ◽  
Business Strategy ◽  
Social Indicators ◽  
The Social ◽  
Practical Tool ◽  
Covered Entity ◽  
Social Balance ◽  
Sociedad Civil ◽  
Corporate Social ◽  
A Company

El concepto de Responsabilidad Social Empresarial (RSE) refleja hoy en día el resurgimiento de valores en la sociedad, además manifiesta la necesidad que tienen las empresas de involucrarse en la sociedad civil a través de sus iniciativas, no tan sólo como generadoras de proyectos aislados que las conecten con su entorno, sino integrándolas como parte de su estrategia empresarial. En este ensayo se presenta la herramienta Balance Social (BS), un tema que tiene sus orígenes en la RSE, modelo adoptado en Chile en el año 1975, desde la primera experiencia registrada en la Asociación Chilena de Seguridad (ACHS). La herramienta toma en cuenta los aspectos sociales que contempla una entidad hacia adentro, los denominados agentes internos, es decir los trabajadores en sus distintos niveles de la organización. Se darán a conocer modelos de Balance Social, por medio de análisis de su diseño e influencia a tomar en consideración y el tipo de empresa en que se aplique. El aporte de este ensayo, es dejar manifiesto que el Balance Social transformaría los tradicionales indicadores sociales que presentan algunas entidades en insumos reales, y a su vez serviría como una herramienta práctica para representar la RSE de una empresa. AbstractThe concept of Corporate Social Responsibility (CSR) today reflects the resurgence of values in society, also expressed the need for companies to engage in civil society through initiatives, not just as isolated projects that generate connection them to their environment but integrating them as part of their business strategy. In this test the Social Balance (BS) tool, an issue that has its origins in the CSR model adopted in Chile in 1975, since the first recorded experience in the Chilean Safety Association (ACHS) presented. The tool takes into account the social aspects covered entity inward-called insiders, i.e., workers at different levels of the organization. They will be released models of Social Balance, through design analysis and influence to consider and type of business in which it applied. The contribution of this paper is to leave clear that the Social Balance transforms traditional social indicators that have some real input entities, and in turn serve as a practical tool to represent a company CSR.

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