scholarly journals What Motivates Stakeholders to Demand Corporate Social Responsibility: A Survey Experiment

2021 ◽  
Vol 13 (15) ◽  
pp. 8313
Author(s):  
Tomomi Yamane ◽  
Shinji Kaneko
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Sustainable Development Goals ◽  
Economic Benefits ◽  
Socially Responsible ◽  
The Public ◽  
Job Seeking ◽  
Raising Awareness ◽  
Development Goals ◽  
Corporate Social

Businesses are facing consistent pressures from stakeholders to be socially responsible although the economic benefits of corporate social responsibility (CSR) have been found to be mixed. We aim to reveal stakeholders’ motivations for demanding CSR by studying stakeholders’ stated preferences on companies’ contribution to the United Nations’ Sustainable Development Goals (SDGs) in three different contexts, purchasing, investing, and job-seeking. We conducted conjoint survey experiments—embedded information treatments targeting the public in Japan (n = 12,098) in 2019 and 2020. The results showed that stakeholders demanded corporations to contribute to international-related issues rather than domestic-related issues. Stakeholders’ support was low when the companies profited from contributing to the SDGs. These results suggest that social context reflects the preferences of stakeholders on corporates’ SDG activities. Overall, raising awareness had effects on stakeholders’ support and to what extent the information affected the decisions of stakeholders was varied by stakeholders.

Socially Responsible Attitudes and Behaviours

2022 ◽  
pp. 116-138
Author(s):  
Dolores Gallardo Vazquez ◽  
Shafat Maqbool ◽  
Juan de la Cruz Sánchez-Domínguez
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Socially Responsible ◽  
The Sustainable Development ◽  
The Public ◽  
Attitudes And Behaviors ◽  
Development Goals ◽  
And Behaviors ◽  
Corporate Social ◽  
Corporate Social Responsibility Reports

The 2030 Agenda implies an important commitment that should be achieved by companies, countries, and governments, and the goals set should be worked on with the aim to boost the areas they address. Corporate social responsibility is a tool for organizations to act on behalf not only of the public but also of all stakeholders, as affirmed by the stakeholders' theory. Given the interest the stakeholders have in achieving the Sustainable Development Goals, it is important to observe the attitudes and behaviors that the organizations develop to achieve their intended contribution. This chapter analyzes the companies´ attitudes and behaviors developed to fulfill five SDGs (from 1 to 5). The study is focused on the content analysis of the corporate social responsibility reports of 16 car manufacturing companies. At the end, the authors propose some future lines of research.

scholarly journals Socially Responsible Organizational Governance in the Public Sector

2020 ◽  
Vol 19 (3) ◽  
pp. 119-132
Author(s):  
Gita Lasytė
Keyword(s):  
Corporate Social Responsibility ◽  
Public Sector ◽  
Social Responsibility ◽  
Socially Responsible ◽  
Public Governance ◽  
Organizational Governance ◽  
The Public ◽  
New Public ◽  
New Public Governance ◽  
Corporate Social

The present paper aims to examine the theoretical assumptions of socially responsible organizational governance in the public sector. In public authorities, corporate social responsibility is a relatively new phenomenon. Therefore, the paper focuses on the interaction between social responsibility and the New Public Governance. The article puts forward the assumption that the principles of governance of public goods and public services provided by the public sector are very close in content to the concept of social responsibility. The goal of the public governance process is efficiency and effectiveness not only in public administration institutions, but also in building a welfare society. In this context, the New public governance is in line with the principles of social responsibility. The similarities between the new public governance and social responsibility can be recognized in an understanding the values, processes and elements the primary standards of which are accountability, openness, efficiency, responsibility, compliance with procedural norms, division of power (involvement of stakeholders). The article also discusses the concept and characteristics of corporate social responsibility and provides criticism on the CSR phenomenon.

scholarly journals Effect of Corporate Social Responsibility on Tax Avoidance in China

2021 ◽  
Vol 8 (9) ◽  
pp. 72-75
Author(s):  
Tong Chen ◽  
◽  
Maisarah Mohamed Saat ◽  
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Tax Avoidance ◽  
Effective Tax Rate ◽  
Socially Responsible ◽  
Tax Rate ◽  
The Public ◽  
Chinese Listed Companies ◽  
Aggressive Tax Avoidance ◽  
Corporate Social

Corporate social responsibility (CSR) has aroused heated discussion in recent years. The public generally believe that the enterprises with good CSR performance will not be involved in aggressive tax avoidance issues. However, as several famous socially responsible technology companies were found to be involved in aggressive tax avoidance, the association between those two variables has been doubted. This paper analyzes the effect of CSR on tax avoidance with the evidence of Chinese listed companies from 2016 to 2020. The finding is that good CSR performance leads to an increase in effective tax rate. In other words, the higher the CSR report score, the higher tax payment and the lower tendency in tax avoidance.

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.

scholarly journals Raising Perceptions on Corporate Social Responsibility for Achieving Sustainable Development Goals

2022 ◽  
Vol 12 (1) ◽  
pp. 1
Author(s):  
Subrata Kumer Pal ◽  
Pramath Chandra Sarker ◽  
Shibu Chandra Odhikari
Keyword(s):  
Sustainable Development ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Quantitative Research ◽  
Sustainable Development Goals ◽  
Business Students ◽  
Successful Implementation ◽  
Business World ◽  
Development Goals ◽  
Corporate Social

The Sustainable Development Goals (SDGs) 2030 is the United Nations development agenda for developing the economy, society, and environment. Moreover, Corporate Social Responsibility (CSR) is an emerging topic in the business world. The paper aims to pursue business students’ knowledge and perception of CSR activities linked to SDGs. The quantitative research design and descriptive research analysis were used. The data were collected from business learning students of three public universities in Bangladesh. CSR’s perception-related items positively correlated with Spearman’s Rho’s formula. The descriptive statistics revealed perceptions of CSR activities among respondents, which are directly and indirectly related to SDGs. In addition, the two-tailed Mann-Whitney U test and Kruskal-Wallis H test showed a variation of perceptions among groups. The findings of this study showed respondents had an acceptable knowledge level on CSR activities. There was a positive perception of respondents on economic and social dimensions of SDGs and mainly included in philanthropic and economic fields of CSR. Besides, their consciousness of the environmental dimension related to ethical and legal activities of CSR concepts was comparatively low. Finally, favourable knowledge and perception of business studying students in CSR activities are imperative for the successful implementation of SDGs.

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