scholarly journals An Internal Control System that Includes Corporate Social Responsibility for Social Sustainability in the New Era

2018 ◽  
Vol 10 (10) ◽  
pp. 3382 ◽  
Author(s):  
Jau-Yang Liu
Keyword(s):  
Sustainable Development ◽  
Corporate Social Responsibility ◽  
Control System ◽  
Social Responsibility ◽  
Internal Control ◽  
Corporate Strategy ◽  
Social Sustainability ◽  
The Sustainable Development ◽  
Internal Control System ◽  
Corporate Social

Although the importance of corporate social responsibility has received more attention over the years, the goal of social sustainability has still not been achieved. The main reason is that companies seeking to implement social sustainability, have failed to incorporate the concept of corporate social responsibility into their corporate internal control objectives. Furthermore, studying the interactive relationship between corporate social responsibility and internal control and ensuring the consistency of corporate strategy and internal control objectives are done to help promote the sustainable development of enterprises. In order to promote social sustainability and improve management decision-making gaps, therefore, the purpose of this paper is to develop a new hybrid multi-attribute decision model to assess the impact of corporate social responsibility for the implementation of internal control that includes corporate social responsibility. The empirical results show that a social responsibility-oriented internal control system may be a better strategy than maintaining the original internal control objectives. In addition, by adjusting the internal control system to jointly promote the sustainable development goals of the company and ensure the consistency of corporate strategy and internal control objectives, the company can be truly guided to implement the social responsibility management objectives. Finally, the social sustainable development goals can be truly realized, and the interests of all stakeholders in the enterprise can be truly satisfied.

scholarly journals Sustainability and corporate social responsibility (CSR): Essential topics for business education

2017 ◽  
Vol 2 (1) ◽  
pp. 413-421 ◽  
Author(s):  
Hortensia Gorski ◽  
Mircea Fuciu ◽  
Luigi Dumitrescu
Keyword(s):  
Sustainable Development ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Business Education ◽  
Formal Education ◽  
Innovative Teaching ◽  
The Sustainable Development ◽  
Quantitative Marketing ◽  
Corporate Social ◽  
Systems View

Abstract The current changes and challenges of the economic and financial environments have created a need for further development in the way higher education, organizations and management systems view the sustainable development and business education. The purpose of this paper is to examine different aspects and approaches regarding sustainability, sustainable development, and Corporate Social Responsibility (CSR) in the context of business education. The research is based on a literature review, on the experience gained as a result of our participation in various projects and international activities regarding the above-mentioned concepts, and on the results of several qualitative and quantitative marketing researches developed by the authors. Based on these findings we are underlining the fact that the concepts related to CSR and its components are not well known by managers of companies and public institutions and we also point out the fact that the respondents that have knowledge and skills in this field, have acquired most of them outside the formal education system. Furthermore, the paper contributes to the discussion needed to take place in order to understand that universities should make important steps not only for reorienting curriculum, developing programs, and modules, but also in implementing innovative teaching methods in order to integrate such topics in their educational programs.

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 Moral-Value Orientation—A Prerequisite for Sustainable Development of the Corporate Social Responsibility of a Security Organization

2020 ◽  
Vol 12 (14) ◽  
pp. 5718
Author(s):  
Zdeněk Mikulka ◽  
Ivana Nekvapilová ◽  
Jolana Fedorková
Keyword(s):  
Sustainable Development ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Armed Forces ◽  
Value Orientation ◽  
Self Control ◽  
Moral Value ◽  
The Sustainable Development ◽  
Corporate Social ◽  
Military Rank

The article focuses on the social aspects of corporate social responsibility (CSR) in the Czech Armed Forces (CAF) and, more specifically, on professional ethics as a prerequisite for the sustainable development of the security organization. The text presents the results of research conducted on a sample of 278 members of the CAF. This research was based on Schwartz’s holistic concept. To determine value orientation, a reduced version with 21 entries of the Schwartz’s Portrait Values Questionnaire (PVQ) was used. Our data indicate that value orientation changes depending on military rank, depends, to a certain degree, on trait conformity (including obedience, respect for authorities, politeness, and self-control), and increases in the presence of lower-ranking individuals. Based on these findings the authors recommend to continue monitoring the value profiles of CAF members at various stages in their careers, to determine the optimal range of self-identification with a certain military rank and position, and to provide rank and position-specific educational programs into military ethics and ethical leadership aimed at sustainable development of moral-values.

Sustainable Development Goals and progressive business models for economic transformation

2019 ◽  
Vol 34 (6) ◽  
pp. 510-524 ◽  
Author(s):  
Jacob D Rendtorff
Keyword(s):  
Sustainable Development ◽  
Economic Development ◽  
Corporate Social Responsibility ◽  
Business Ethics ◽  
Social Responsibility ◽  
Sustainable Development Goals ◽  
Economic Transformation ◽  
The Sustainable Development ◽  
Development Goals ◽  
Corporate Social

This paper analyses the Sustainable Development Goals of the United Nations in the 2030 ‘Transforming the World’ Agenda, from 2015, as a contribution to business ethics and ethical economy. The Sustainable Development Goals combine political aims with visions of economic development and social justice and are therefore important for business ethics and corporate social responsibility. Thus, the Sustainable Development Goals constitute a driver for ethical economic development and social change. However, there is a need for critical analysis of the possibilities of Sustainable Development Goals of functioning as a vision and a strategic tool for management and governance. The aim of the paper is to investigate these possibilities of the Sustainable Development Goals of contributing to business ethics and ethical economy with mobilization of business, public institutions and organizations, and non-governmental organizations. After presenting the Sustainable Development Goals, the paper critically discusses their scope and potential for corporate social responsibility, business ethics and corporate sustainability. This involves the problem of how the Sustainable Development Goals can contribute to a transformation towards another economy. As a contribution to business ethics, the paper elaborates on partnerships for Sustainable Development Goals, sustainable performance management systems and the Sustainable Development Goal Compass with the aim of interpreting Sustainable Development Goals as a basis for progressive business ethics models.

Corporate Social Responsibility

2020 ◽  
pp. 1-22
Author(s):  
Cornelia Philipova
Keyword(s):  
Sustainable Development ◽  
Corporate Social Responsibility ◽  
Social Policy ◽  
Social Responsibility ◽  
Multinational Corporations ◽  
Social Exclusion ◽  
The Sustainable Development ◽  
Aged Population ◽  
Development Tool ◽  
Corporate Social

The processes accompanying state social policy over recent decades as well as their contradictory impact on the sustainable development of the society are one of the fundamental problems of our time. Nowadays, there are still no clear solutions to the debate how to alleviate some of the fundamental problems like environmental pollution, poverty, aged population, income inequality, social exclusion, etc. This chapter aims to show how multinational corporations (MNCs) take the role to solve these issues following some corporate social responsibility (CSR) policies. In this way, they offer a means by which the current CSR model can be used more effectively to achieve these sustainable development targets. The structure of the chapter is organized as follows: Section 2 presents an evolution while Section 3 provides a summary of some contemporary views of CSR. Section 4 describes the way in which CSR is used as a sustainable development tool.

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