scholarly journals Corporate Social Responsibility on Shareholder Value with Leverage as Moderating Variable

2019 ◽  
Vol 8 (3S2) ◽  
pp. 818-825
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Shareholder Value ◽  
Research Field ◽  
The Body ◽  
Developed Economies ◽  
Body Of Knowledge ◽  
Corporate Social ◽  
The Relationship ◽  
Universal Enrichment

From the last many years' educators, administrators and, researchers persistently devoting attention to corporate social responsibility. However, no study analyses the relationship between corporate social responsibility and shareholder value by using leverage as a moderator. The aim of this research is to produce a review to examine the effect of corporate social responsibility on shareholder value with leverage as a moderating variable. The stakeholder theory and agency theory are employed as underpinning theories. Little attention has been given in this area of study in the developing, emerging and developed economies particularly with leverage and shareholder value. Therefore, scholars and practitioners are motivated to advance the body of knowledge in this research field for the universal enrichment of output. As the review forms a concept of corporate social responsibility and shareholder value by using leverage as a moderator.

scholarly journals Corporate Social Responsibility, Brand equity, and Shareholder Value: Theoretical and Conceptual Perspectives.

2019 ◽  
Vol 8 (2S9) ◽  
pp. 22-31
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Brand Equity ◽  
Shareholder Value ◽  
Research Field ◽  
The Body ◽  
Resource Base ◽  
Review Form ◽  
Resource Base View ◽  
Corporate Social

From the last many years, researchers, administrators, and educators consistently paying attention to corporate social responsibility. However, no study analyses the association between corporate social responsibility, brand equity, and shareholder value. The objective of this research paper is to produce a review as to the strength to which corporate social responsibility and brand equity are predictor variables for shareholder value, with the ground that organizations must be wilfully positioned for them to tackle the anticipation convenient in their environments. In connection to this study, the shareholder, stakeholder, and resource base view theories form the base for the underpinning theories used for drawing up the research framework with respect to the connection among shareholder value, corporate social responsibility and brand equity simultaneously. Very few research attempts are made in this area of study in the emerging and developed nations, especially with shareholder value and brand equity. Therefore, practitioners and scholars are inspired to progress in the development of the body of knowledge in this research field for the universal enrichment of output, as the review form a concept of corporate social responsibility and brand equity as a critical tool for boosting shareholder value locally and internationally.

scholarly journals Elusive corporate social responsibility (CSR) in global shipping

2015 ◽  
Vol 6 (1) ◽  
pp. 80-98 ◽  
Author(s):  
Helen Sampson ◽  
Neil Ellis
Keyword(s):  
Corporate Social Responsibility ◽  
Public Relations ◽  
Social Responsibility ◽  
Living Conditions ◽  
The Body ◽  
Shipping Industry ◽  
Content Type ◽  
Body Of Knowledge ◽  
Normative Basis ◽  
Corporate Social

Purpose – This paper aims to, using the example of the highly globalised shipping industry, shed light upon the practice of corporate social responsibility (CSR) and the extent to which it might be relied upon to fill international regulatory gaps. Design/methodology/approach – The paper draws upon findings from a questionnaire study of shipboard accommodation. Findings – The paper finds that seafarers’ welfare remains under-considered by many companies. It suggests that the consolidation of regulation pertaining to seafarer living conditions under the Maritime Labour Convention (MLC) has been timely. However, a priority for the international community should be to develop the relatively low standards currently required by existing regulation to provide for better standards of seafarer welfare across the global fleet. Research limitations/implications – This evidence from the shipping industry challenges arguments for the normative basis for CSR and lends weight to those suggesting that the apparent exercise of CSR by multinational companies should broadly be understood as an exercise in public relations. Social implications – The research points to the need for the MLC to be amended to raise the mandatory standards of shipboard accommodation in the merchant shipping industry. Originality/value – The paper contributes unique data on seafarers’ living conditions and augments the body of knowledge concerning the exercise of CSR in global sectors.

scholarly journals Narration Based On Corporate Social Responsibility (CSR) Advertisement: The Projection and Story

Nirmana ◽  
2022 ◽  
Vol 20 (2) ◽  
pp. 106-120
Author(s):  
Natalia Widiasari
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
The Body ◽  
The Social ◽  
Social Side ◽  
The Body Shop ◽  
The Individual ◽  
Corporate Social ◽  
The Relationship ◽  
A Company

Advertising plays an important role in narrating the social side of a company which is often referred to as Corporate Social Responsibility (CSR). Corporate social campaigns are often seen as dubious, however, audiences as individuals interpret advertisements based on their values and experiences. TBSI (The Body Shop Indonesia) advertisements were conceptualized and analyzed using narrative transportation. Interviews are conducted with nine informants from various backgrounds. The results of the study are described in themes, namely (1) insight, (2) the relationship between CSR messages and the participant's value system, and (3) narrative responses to CSR advertisements. The result of the study states that advertising does not necessarily make the value from a social issue to be embedded or instilled in someone. Narrative and commitment to these values depend on the individual, person by person.

scholarly journals Corporate social responsibility and financial performance: Evidence from the Johannesburg Stock Exchange, South Africa

2018 ◽  
Vol 21 (1) ◽  
Author(s):  
Elda Du Toit ◽  
Karabo Lekoloane
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Stock Exchange ◽  
The Body ◽  
Socially Responsible ◽  
Responsible Investment ◽  
Johannesburg Stock Exchange ◽  
Body Of Knowledge ◽  
Corporate Social

Background: Stakeholders are increasingly concerned whether the companies they are involved with act in a socially responsible way. However, stakeholders like employees and shareholders also have a direct financial interest in those companies and need to be assured that company actions bring forth some financial benefit.Aim: The research investigated one of the main questions surrounding the concept of corporate socially responsibility, namely whether a company’s investment in and effort towards corporate social responsibility results in improved financial performance. The purpose of this study was to narrow the gap in the body of knowledge in relation to corporate social responsibility and its relationship to financial performance.Setting: This research investigated whether there was a relationship between being listed on the Johannesburg Stock Exchange (JSE) Socially Responsible Investment (SRI) Index and financial performance. The unit of study comprises 885 company-years of companies listed on the JSE over the period 2009–2014.Methods: Logistic regression was used to find evidence of a relationship between a listing on the JSE SRI Index and financial performance.Results: It is evident that there was no real relationship between inclusion on the JSE SRI Index and financial performance, but there was a direct relationship between the size of a company and having a listing on the JSE SRI Index.Conclusion: A listing on the JSE SRI Index does not have a clear and direct impact on financial performance, but it appeared that larger companies are perhaps better able to invest in corporate social activities and are, as a result, more likely to be listed on the JSE SRI Index.

scholarly journals Environmental Corporate Social Responsibility (ECSR) As a Predictor of Consumer’s Green Behavior

2018 ◽  
Vol 13 (11) ◽  
pp. 241
Author(s):  
Siti Munerah ◽  
Seethaletchumy Thambiah ◽  
Saravanan Muthaiyah
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
The Body ◽  
Mediating Effect ◽  
Body Of Knowledge ◽  
Personal Norm ◽  
Green Behavior ◽  
Corporate Social ◽  
The Impact ◽  
Pro Social Behavior

The purpose of this paper is to explore the influence of environmental corporate social responsibility (ECSR) on consumer’s green behavior. There is a lack of studies in the field of green consumer’s behavior focusing on the impact of ECSR. This paper also explores the mediating effect of personal norm between the ECSR initiatives with consumer’s green behavior. Based on norm activation model (NAM), personal norm acts as the mediator between activators of NAM and pro-social behavior. Numerous studies have been conducted utilizing personal norm as mediator to green behavior and the result from the studies have been positive. This study paper further explores the potential effectiveness of personal norm as a mediator between ECSR initiatives and consumer’s green behavior. This concept paper offers significant contribution to the body of knowledge through exploring the potential impact of ECSR as well as the mediating effect of personal norm on consumer’s green behavior. The findings in this study will create awareness among corporations the importance of highlighting corporate green initiatives among consumers.

The effect of national culture on corporate social responsibility in the hospitality industry

2016 ◽  
Vol 28 (8) ◽  
pp. 1728-1758 ◽  
Author(s):  
Kyung Ho Kang ◽  
Seoki Lee ◽  
Changsok Yoo
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
National Culture ◽  
The Body ◽  
Content Type ◽  
Csr Strategies ◽  
Culture Dimensions ◽  
Hospitality Firms ◽  
Corporate Social ◽  
The Relationship

Purpose This study aims to examine the effects of different dimensions of national culture on corporate social responsibility (CSR) activities of hospitality firms, including lodging, casino and restaurant firms. Design/methodology/approach This study performs a panel regression analysis to examine the effect of Hofstede’s national culture dimensions on the total CSR score, positive CSR score and negative CSR of the sampled hospitality firms. The sample period spans fiscal years 1993 to 2011and 365 firm-year observations are used for the study’s analysis. Findings This study finds a positive and significant effect of uncertainty avoidance on the total CSR score. Further, the study’s results show a positive and significant effect of power distance both on positive and negative CSR scores, while individualism appears to have a negative and significant effect both on positive and negative CSR scores. Masculinity reveals a negative and significant effect on the positive CSR score. Research limitations/implications Although the study’s results may not be generalizable to private or non-hospitality firms, according to the findings, multinational hospitality firms are encouraged to conceive a CSR portfolio consisting of localized CSR strategies that consider the effects of national culture on CSR. Originality/value This study contributes to the body of hospitality literature by filling the void regarding the relationship between national culture and CSR. At the same time, the findings of this study serve as guidelines for multinational hospitality firms’ implementing CSR activities.

Lessons from the Third Wave: A reflection on the rediscovery of Corporate Social Responsibility by the mainstream accounting research community

2013 ◽  
pp. 9-26 ◽  
Author(s):  
Dennis M. Patten
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Environmental Accounting ◽  
The Body ◽  
Third Wave ◽  
The Third ◽  
Body Of Knowledge ◽  
The Social ◽  
Long Time ◽  
Corporate Social

In this paper, I reflect on what I, as a long-time member of the social and environmentalaccounting community, see as both the positive and negative aspects ofwhat I refer to as the ‘third wave' of corporate social responsibility (CSR) researchby more mainstream accounting researchers. I note that CSR-themed articles havebeen published in the primary mainstream journals, in waves (and a ripple), sincethe 1960s, and I review those contributions. More importantly, I attempt to assesswhat the newest wave of research adds to the body of knowledge, and how thatmight have implications for the social and environmental accounting community.

Corporate Social Responsibility und Medienunternehmen

2008 ◽  
Vol 5 (2) ◽  
pp. 35-41
Author(s):  
Matthias Karmasin ◽  
Peter Strahlendorf ◽  
Florian Nehm
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Shareholder Value ◽  
Social Responsiveness ◽  
Corporate Social

Die Fähigkeit eines Unternehmens, über den Tellerrand des rein wirtschaftlichen Handelns hinauszublicken und sich als glaubwürdiges Glied in der Gesellschaft zu definieren, gilt als zunehmend wichtiger Erfolgsfaktor. Als ungenügend wird die enge opportunistische Ausrichtung des Managementhandelns auf den Shareholder Value gegeißelt. Der Gesellschaft wird die Legitimation zugesprochen, die Unternehmen darauf hin zu beurteilen, ob sie in ihren Aktivitäten moralischen Grundsätzen standhalten und zu einem „guten“ gesellschaftlichen Leben beitragen. Umgekehrt wird von den Unternehmen verlangt, diesen Beitrag zur „Social Responsiveness“ sichtbar zu machen, sich offen gegenüber der Unternehmensumwelt zu verhalten, ein ehrliches Verhalten an den Tag zu legen und auf die Interessen und Anliegen der Stakeholder konstruktiv einzugehen. Die nachfolgenden Standpunkte zum Thema CSR beleuchten die Thematik aus unterschiedlichen Perspektiven. Matthias Karmasin gibt einen methodischen Überblick über die Konzeptionen und Instrumente von CSR und verweist auf die hohe Verantwortung von Medien unternehmen, sich ernsthaft mit CSR auseinander zu setzen. Peter Strahlendorf zeigt auf, dass sich im Bereich der Medienunternehmen zahlreiche Beispiele für eindrucksvolle CSR-Aktivitäten finden lassen, dass teilweise aber auch Nach holbedarf, z. B. im Vergleich zur Industrie, besteht. Florian Nehm fokussiert den Blick auf das Nachhaltigkeitskonzept bei der Axel Springer AG.

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