Formation of information on social sustainability in the integrated reporting of agricultural enterprises

2020 ◽  
pp. 6-12
Author(s):  
Lyudmila Ivanovna Khoruzhy ◽  
Nina Yuiryevna Tryastsina
Keyword(s):  
Sustainable Development ◽  
Social Policy ◽  
Social Responsibility ◽  
Social Sustainability ◽  
Integrated Reporting ◽  
Agricultural Enterprises ◽  
Social Reputation

The article deals with the methodological and practical issues of the formation of information about social sustainability in the integrated reporting of agricultural enterprises. The proposed format for the block «Social sustainability» of the integrated report, which allows more fully disclose information on the policy of agricultural enterprises in the field of social responsibility and sustainable development. In this block, the indicators are structured according to the groups recommended by the GRI G4 Guidelines, in the context of the characteristics of the company’s human and social-reputation capital. For each of the groups, indicators are recommended that reflect the directions of the company’s social policy.

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.

scholarly journals Forming Social Responsibility of Agricultural Enterprises in the Conditions of Sustainable Development

2020 ◽  
Vol 4 (46) ◽  
pp. 195-200
Author(s):  
M. V. Polenkova ◽  
Keyword(s):  
Sustainable Development ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Rural Areas ◽  
Business And Society ◽  
Agricultural Enterprises ◽  
Wide Range ◽  
Corporate Social ◽  
The Impact ◽  
Collective Farms

The article substantiates the necessity to introduce modern mechanisms of interaction between the state and business, and between business and society as well in order to ensure sustainable economic growth in Ukraine. Today agricultural enterprises more and more often appear under pressure to solve social problems, realize the harm they do to the environment in their supply chains, and need to find ways to solve critical socio-economic and environmental challenges set in accordance with the goals of sustainable development. The evolution of schools of thought developing the concept of corporate social responsibility is studied, as well as those of the economic system and industrial transformations, which were actively developing in the twentieth century society. It has been found out that the impact of social responsibility on the welfare of the population was considered through the prism of three areas: business ethics, business and society, and social aspects of management. It is substantiated that corporate social responsibility is an umbrella term for various theories and practices, admitting that corporations are responsible for their impact on society and the environment, sometimes even beyond compliance with the law and the responsibility of individuals; companies are responsible for the behavior of others with whom they do business (for example, suppliers in the supply chain); companies should handle their relationships with society at large. The peculiarities of the approaches of large farms (collective farms) to the socio-economic development of rural areas in the planned economy in Soviet times are outlined. It has been found out that collective farms provided a wide range of support to rural communities and household plot owners, namely, by providing the following: full employment, rural social infrastructure, resources and services on homesteads. The peculiarities of European approaches to the development of social responsibility have been studied. The relationship between the social responsibility of agricultural enterprises and the revival of rural areas has been established.

scholarly journals Integrating the Management of Competitive and Innovation-Investment Behavior of Agricultural Enterprises into the Sustainable Development Paradigm

2020 ◽  
Vol 4 (46) ◽  
pp. 171-176
Author(s):  
K. B. Kozak ◽  
◽  
A. M. Orel ◽  
Keyword(s):  
Sustainable Development ◽  
Social Responsibility ◽  
Production Efficiency ◽  
Agricultural Sector ◽  
Investment Behavior ◽  
The Sustainable Development ◽  
Agricultural Enterprises ◽  
The Social ◽  
Development Paradigm ◽  
The Impact

The article aims at identifying promising directions for managing the competitive, innovative and investment behavior of agricultural enterprises, immanent to the general trends in the global economy performance, based on the studies in the evolution of the sustainable development paradigm. The analysis is based on the hypothesis that mitigating the impact of global challenges in the agricultural sector, associated with industrialization processes, as well as ensuring the growth of production efficiency and competitive potential, requires the sustainable development paradigm to be implemented in the activities of agricultural enterprises, thus ensuring the harmonious development of the following interrelated components: the economic, social and environmental ones. Having assessed the degree of their balance, we have discovered insufficient development of the social component, which hinders the development of human capital. It has been proved that building up the social assets of agricultural enterprises and strengthening the competitive potential are closely related to changes in the social subsystem of management. Within its framework, the phenomenon of organizational culture is recognized as a significant factor of indirect impact. The courses of the transformation in the interaction processes between society and business within the framework of the sustainable development paradigm are revealed. The authors come to conclusion that it is necessary to update a company’s mission in accordance with the principles of social responsibility, which implies the involvement of social and environmental aspects in business activities on the basis of interaction among various stakeholders (influence groups). Compliance with the principles of social responsibility positively affects the competitiveness of agribusiness entities in the following areas: improving the image and reputation of brands; increasing sales and consumer loyalty to the company’s products; reducing staff turnover rates; establishing partnership relations with the authorities; facilitating access to the media; increasing investors’ interest.

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.

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

SUSTAINABLE DEVELOPMENT AND CORPORATE SOCIAL RESPONSIBILITY IN THE LUXURY MARKET

2019 ◽  
Vol 2019 ◽  
pp. 236-237
Author(s):  
Yuan Ling Jin ◽  
◽  
Daniela Delieva ◽  
Hyo Jin Eom ◽  
Seung Ki Moon ◽  
...  
Keyword(s):  
Sustainable Development ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Luxury Market ◽  
Corporate Social

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.

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