scholarly journals CSR Maturity in Polish Listed Companies: A Qualitative Diagnosis Based on a Progression Model

2019 ◽  
Vol 11 (6) ◽  
pp. 1736 ◽  
Author(s):  
Anna Witek-Crabb
Keyword(s):  
Free Market ◽  
Qualitative Content Analysis ◽  
Listed Companies ◽  
Maturity Model ◽  
Process Maturity ◽  
Progression Model ◽  
Strategic Csr ◽  
Corporate Social ◽  
Intensive Development ◽  
Intensive Growth

Transformation from a centrally planned economy to a market economy in 1989 created new challenges for the enterprises in Poland. Free market brought economic liberty, but also the need to take responsibility for the business’ impact on the environment. The last 20 years have brought intensive development of Corporate Social Responsibility (CSR) in Polish conditions: The institutional context supporting CSR has improved and so did the implementation of the CSR by the business. Intensive growth of CSR practices demands a reflection on the effectiveness of the implementation. This study’s contribution is a comprehensive diagnosis of CSR maturity of the enterprises in Poland using a conceptual CSR maturity model. The model is comprised of three perspectives: CSR process maturity, CSR formal maturity and CSR developmental maturity. CSR practices of 93 listed companies from nine industries were studied in 2016–2017. A qualitative content analysis of the enterprises websites was used as the method of study. The main finding was that the level of CSR practices of the enterprises in Poland is still rather low. Forty-seven percent of the enterprises implement incidental CSR, 30% tactical CSR and 23% apply strategic CSR. CSR maturity level is company size- and industry-dependent.

Corporate Social Responsibility Implementation - Lessons from Uganda

10.33117/512 ◽  
2017 ◽  
Vol 13 (1) ◽  
pp. 47-69
Keyword(s):  
Sustainable Development ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stakeholder Involvement ◽  
Implementation Process ◽  
Structured Interviews ◽  
Implementation Success ◽  
Success Model ◽  
Strategic Csr ◽  
Corporate Social

Purpose: This paper presents aspects of a Corporate Social Responsibility (CSR) Implementation Success Model to guide CSR engagements. Design/methodology/approach: A qualitative case methodology is used to investigate two CSR companies in Uganda. Semi-structured interviews with managers and stakeholders are conducted. Data triangulation includes reviewing CSR reports and documents, and visiting communities and CSR activities/projects mentioned in the case companies’ reports. Grounded theory guides the data analysis and aggregation. Findings: The findings culminate into a “CSR Implementation Success Model. ” Key aspects of CSR implementation success are identified as: (i) involvement of stakeholders and management (i.e., co-production) at the start and during every stage of CSR implementation; (ii) management of challenges and conflicts arising within/outside of the company itself; and (iii) feedback management or performance assessment—i.e., accountability via CSR communications and reporting. Stakeholder involvement and feedback management (accountability) are pivotal, though all three must be considered equally. Research limitations: The studied companies were large and well-established mature companies, so it is unclear whether newer companies and small and medium-sized enterprises would produce similar findings. Practical implications: Successful CSR implementation starts with a common but strategic understanding of what CSR means to the company. However, CSR implementation should (i) yield benefits that are tangible, and (ii) have a sustainable development impact because these two aspects form implementation benchmarks. Additionally, top management should be involved in CSR implementation, but with clear reasons and means. Originality/value: This paper unearths a CSR Implementation Success Model that amplifies views of “creating shared value” for sustainable development. It guides organizations towards strategic CSR, as opposed to the responsive CSR (returning profits to society) that largely dominates in developing countries. Additionally, it explains how to add value to the resource envelope lubricating the entire CSR implementation process

Corporate Social Responsibility (CSR) & Education for Sustainable Development

2016 ◽  
Vol 2 (3) ◽  
pp. 112
Author(s):  
R.S.S. Nehru
Keyword(s):  
Sustainable Development ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Local Community ◽  
Human Life ◽  
Knowledge Generation ◽  
Bottom Line ◽  
Sustainable Solutions ◽  
Strategic Csr ◽  
Corporate Social

Corporate Social Responsibility is the continuing commitment by business to behave ethically and contribute to economic development while improving the quality of life of the workforce and their families as well as of the local community and society at large” According to World Business Council for Sustainable Development, In globalization era education plays a crucial role in building the society and Nation. India is the highest country in a number of universities which constitute more than seven hundred universities, including private, public and semi sectors. Despite India have more institutions and strategies for education still Indian education is not competitive and performing infancy stage as compared to world class level. Education has pivotal role in nation building and molding superb wings of human recourse. In globalized economy and the privatization the education have been transformed into rural or root level of sustainable development in all sorts of human life. Adopting a businesslike approach which emphasizes a strategic CSR is important to survival in this increasingly competitive arena. It does not appear as a surprise to see universities and colleges discover the opportunity to move the focus beyond the classrooms into their own institutional operations. Universities, colleges and schools are the centers of knowledge generation and sharing perform a very important role in addressing the Triple Bottom Line of the world’ socioeconomic and environmental issues by promoting sustainable solutions. This paper discusses the good CSR practices and some suggestions that can boost up the CSR management and make invites on education sector.

scholarly journals Corporate Profit Tax and Strategic Corporate Social Responsibility Under Foreign Acquisition

2020 ◽  
Vol 0 (0) ◽  
Author(s):  
Lili Xu ◽  
Sang-Ho Lee
Keyword(s):  
Corporate Social Responsibility ◽  
Nash Equilibrium ◽  
Social Responsibility ◽  
Corporate Tax ◽  
Government Grants ◽  
Corporate Profit ◽  
Foreign Acquisition ◽  
Strategic Csr ◽  
The Government ◽  
Corporate Social

Abstract This study investigates government public policies facing competing firms’ strategic corporate social responsibility (CSR) activities and finds that the choice of CSR crucially depends on corporate profit tax. We demonstrate that strategic CSR decreases while social welfare increases with corporate tax. When the government grants uniform output subsidies, we show that bilateral CSR leads to a lower CSR level than under unilateral CSR but bilateral CSR is always beneficial to society. However, when the government grants discriminatory output subsidies which yield different levels of unilateral CSR, we show that domestic CSR leads to a lower CSR level than under foreign CSR. In an endogenous CSR choice game, domestic CSR (no CSR) is a Nash equilibrium when corporate tax is low (high) under the uniform subsidy, while foreign CSR could be a Nash equilibrium when corporate tax is low under the discriminatory subsidy.

scholarly journals CSR reporting by Chinese and Western MNEs: patterns combining formal homogenization and substantive differences

2021 ◽  
Vol 6 (1) ◽  
Author(s):  
Irina Ervits
Keyword(s):  
Emerging Markets ◽  
Multinational Enterprises ◽  
Qualitative Content Analysis ◽  
Developed Economies ◽  
Csr Reporting ◽  
Business Operations ◽  
Advanced Economies ◽  
Chinese Mnes ◽  
Complex Picture ◽  
Corporate Social

AbstractIn light of the growing economic might and intensification of global activities of Chinese multinational enterprises (MNE), this paper looks into the nature of their corporate social responsibility (CSR) reporting. CSR communications of the largest Chinese companies and their counterparts from advanced economies have been compared based on quantitative and qualitative content analysis of CSR reports. A mixed method approach has been rarely utilized in the analysis of CSR reporting. To analyze CSR reports the paper uses a two-dimensional conceptual framework based on Wood (Acad Manag Rev 16:691–717, 1991); Jamali and Mirshak (J Bus Ethics 72:243–262, 2007) and Lockett, Moon and Visser (J Manag Stud 43:115–136, 2006); Moon and Shen (J Bus Ethics 94:613–629, 2010). The findings indicate that quantitatively Chinese MNEs display patterns of CSR reporting comparable to major MNEs in developed economies. This paper argues that just like MNEs from developed economies Chinese MNEs use a global CSR reporting template as a convenient tool to align and harmonize various isomorphic pressures. However, qualitatively substantive discrepancies in content have been also identified due to national or other contextual characteristics. The analysis reveals a complex picture of national and international isomorphic forces at play. The paper addresses the lack of consensus concerning convergence/divergence of CSR reporting across the globe and, more specifically, between developed economies and emerging markets. In this respect this paper responds to the general call for research looking into various aspects of business operations, including CSR reporting, of MNEs from emerging markets.

Does CSR Contribute to Sustainable Development? What a Régulation Approach Can Tell Us

2016 ◽  
Vol 50 (1) ◽  
pp. 154-172 ◽  
Author(s):  
Thomas Lamarche ◽  
Catherine Bodet
Keyword(s):  
Sustainable Development ◽  
Corporate Social Responsibility ◽  
Jel Classification ◽  
The Other ◽  
Csr Strategies ◽  
Development Regime ◽  
Institutional Csr ◽  
Strategic Csr ◽  
Corporate Social ◽  
Regulation Approach

We argue that corporate social responsibility depends on two distinct stylized facts concerning régulation and power. The first—institutional CSR—is institutional in nature, the other—strategic CSR—is economic and productive. The former permits and stabilizes the latter, which in turn gives rise to political compromises structuring institutional mechanisms. CSR strategies and institutions correspond to a private, oligopolistic régulation which shows no signs of being able to pursue a sustainable development regime. JEL classification: B52, D02, L15, M14, P17

scholarly journals Paradox and legitimacy in construction: how CSR reports restrict CSR practice

2019 ◽  
Vol 37 (2) ◽  
pp. 231-246 ◽  
Author(s):  
Greg Watts ◽  
Scott Fernie ◽  
Andy Dainty
Keyword(s):  
Qualitative Content Analysis ◽  
Qualitative Interviews ◽  
Content Type ◽  
Rhetorical Device ◽  
Csr Reporting ◽  
Public Body ◽  
Corporate Social ◽  
The Impact ◽  
The Relationship ◽  
Communication Methods

PurposeCorporate social responsibility (CSR) is a prominent topic of debate, and yet remains subject to multiple interpretations. Despite this ambiguity, organisations need to communicate their CSR activity effectively in order to meet varied stakeholder demands, increase financial performance and in order to achieve legitimacy in the eyes of clients and various stakeholders. The purpose of this paper is to explore how CSR is communicated, and the impact such communication methods have on CSR practice. More specifically, it examines the disconnect between the rhetoric espoused in CSR reports and the actualities of the ways in which CSR is practiced.Design/methodology/approachA qualitative content analysis of 100 CSR reports published by nine construction contractors informed the design of qualitative interviews. In total, 17 interviews were then conducted with contractors and public body clients.FindingsStrategic ambiguity explains how contractors circumvent the problem of attending to conflicting stakeholder CSR needs. However, this results in a paradox where CSR is simultaneously sustained as a corporate metric and driver, whilst being simultaneously undermined in being seen as a rhetorical device. By examining this phenomenon through the lens of legitimacy, the study reveals how both the paradox and subsequent actions of clients that this provokes, act to restrict the development of CSR practice.Originality/valueThis is the first study to use the lens of legitimacy theory to analyse the relationship between CSR reporting and CSR practice in the construction industry. In revealing the CSR paradox and its ramifications the research provides a novel explanation of the lack of common understandings and manifestations of CSR within the construction sector.

scholarly journals STRATEGI BARU PENGENTASAN KEMISKINAN MELALUI HUKUM SEBAGAI SARANA PEMBERDAYAAN CORPORATE SOCIAL RESPONSIBILITY

2018 ◽  
Vol 46 (1) ◽  
pp. 1
Author(s):  
Erwin Syahputra ◽  
Suteki Suteki
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Legal Research ◽  
Strategic Csr ◽  
Corporate Social

Artikel ini bertujuan untuk mengkaji dan menganalisis dampak sosial ekonomi bagi masyarakat dengan adanya hukum sebagai sarana pemberdayaan Corporate Social Responsibility (CSR) serta implementasi dan strategi yang ideal dalam pengentasan kemiskinan berdasarkan hukum melalui sarana pemberdayaan CSR. Penelitian ini merupakan penelitian socio-legal research. Hasil penelitian menunjukkan bahwa penerapan CSR perusahaan melibatkan masyarakat sekitar, baik sebagai subyek maupun objek program. Dalam rangka program pengentasan kemiskinan, perusahaan turut mengambil peran sesuai dengan perundang-undangan yang berlaku. Selain itu, perusahaan harus memiliki strategi jangka pendek, menengah dan panjang dengan menerapkan pendekatan strategic CSR dalam pengelolaan pertambangan agar dapat memberikan manfaat yang sebesar-besarnya terhadap masyarakat setempat dan menangani isu-isu sosial yang terdapat dalam masyarakat. Dari segi pemerintah, proses regulasi terkait kewajiban CSR perlu memenuhi pembuatan peraturan yang terbuka dan akuntabel.

scholarly journals Investigating Process Maturity Modeling as an Advertising Process Improvement Paradigm

2019 ◽  
Vol 32 (2) ◽  
pp. 1-26
Author(s):  
Daniel Adrian Doss ◽  
Russ Henley ◽  
Qiuqi Hong ◽  
Trey Pickett
Keyword(s):  
Process Improvement ◽  
Ad Hoc ◽  
Service Marketing ◽  
Maturity Model ◽  
Maturity Level ◽  
Process Maturity ◽  
Capability Maturity ◽  
Product Marketing ◽  
Marketing Firms ◽  
First Maturity

Summary This article examined a variant of the Capability Maturity Model integrated (CMMi) through the lens of advertising process improvement. The population and sample were taken from a national array of U.S. marketing organizations. Using ANOVA, a 0.05 significance level, and a stratification of service marketing organizations versus product marketing organizations, the study showed a statistically significant difference (F(1, 304) = 4.03; p = 0.04; ω2 = 0.00) regarding the hypothesis representing the notion that processes were potentially sporadic, chaotic, and ad hoc. This notion corresponded to the first maturity level of the examined process maturity framework. With respect to the Likert-scale data representing the first maturity level, the successive means analysis showed that both service marketing firms (M = 2.99) and product marketing firms (M = 2.74) reported neutrality regarding whether processes were deemed sporadic, chaotic, and ad hoc. Thus, the respondents perceived no evidence of the first maturity level among the queried work settings. Future studies may examine different stratifications of marketing firms (e.g., for-profit versus non-profit; domestic versus international; and so on) to better explore the proposed advertising maturity model.

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