scholarly journals Web communication of CSR and financial performance: Study applied to catalan meat companies

2016 ◽  
Vol 12 (2) ◽  
pp. 391 ◽  
Author(s):  
Alejandra Aramayo García ◽  
Nuria Arimany-Serrat ◽  
Clara Uribe Salazar ◽  
Anna Sabata Aliberch

Purpose: Understanding the relationship between CSR communication on corporate websites and the financial performance of Catalan meat companies.Design/methodology/approach: Qualitative and quantitative analysis of the CSR communication variables of corporate websites identifying the companies with the best CSR web communication’s practices, and economic and financial comparative analysis. It also modelled the financial returns to determine whether CSR communication, as an independent variable, affects the net profit generated in relation to the investment of the stakeholders.  The analysis covered a sample of 130 Catalan meat companies.Findings and Originality/value: The report provides a diagnosis of the CSR web communication and also of the financial health of the companies in the period analyzed. The study contributes to the discussion on the relationship between CSR and financial performance.Research limitations/implications: It would be desirable extended periods of economic and financial analysis, and a more in depth study of online communication strategy incorporating the views of those responsible for the strategy and stakeholders.Practical implications: The analysis provides a better understanding of current corporate web communication and the economic and financial situation of the companies analyzed. It has practical benefits in making strategic decisions to improve the relationship with stakeholders and allows us to assess the forecast that has been made for this sector in Catalonia in the period analyzed.Social implications: The results of the study allow the industry to see the future prospects of this sector and to make the necessary changes. The results lead to improved transparency and responsible behavior.Originality/value: The analysis allows the stakeholders of the meat industry to evaluate the company’s social behavior, to assess the financial health and to take appropriate future actions.

2012 ◽  
Vol 16 (3) ◽  
pp. 332
Author(s):  
Whedy Prasetyo

Development of financial performance in the application of Good Corporate Governance and Corporate Social Responsibility which affects the values of honesty private individuals, in order to be able to run the accountability, value for money, fairness in financial management, transparency, control, and free of conflicts of interest (independence). The main concern in this study is focused on achieving value personal spirituality through the financial performance and capabilities of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) in moderating the relationship with the financial performance of value personal spirituality. This study is a descriptive verifikatif. The unit of analysis in this study was 15 companies in Indonesia with a policy that has been applied through the concept since January of 2008 until now, with the support of the annual report of the company, the company's financial statements, company reports to the disclosure of Good Corporate Governance and Corporate Social Responsibility in the annual report. Overall reports published successively during the years 2008-2011. The results of this study indicate financial performance affects the value of personal spirituality, and for variable GCG obtained results that could moderate the relationship of financial performance to the value of personal spirituality. But for the disclosure of CSR variables obtained results can’t moderate the relationship with the financial performance of personal spirituality.


2019 ◽  
Vol 118 (10) ◽  
pp. 197-215
Author(s):  
Iman Muayad Merie Al_Khero ◽  
Sharul Effendy Bin Janudin ◽  
Azam Abdelhakeem Khalid

This paper aims to examines the relationship between the factors of financial engineering and financial engineering by using internal control (IC) as a moderator in Iraq banks


2021 ◽  
Vol 3 (1) ◽  
Author(s):  
Haibo Shi ◽  
Fereidoon Shahidi ◽  
Jiankang Wang ◽  
Yan Huang ◽  
Ye Zou ◽  
...  

Abstract Developing efficient and promising tenderising techniques for postmortem meat is a heavily researched topic among meat scientists as consumers are willing to pay more for guaranteed tender meat. However, emerging tenderising techniques are not broadly used in the meat industry and, to some degree, are controversial due to lack of theoretical support. Thus, understanding the mechanisms involved in postmortem tenderisation is essential. This article first provides an overview of the relationship of ageing tenderisation and calpain system, as well as proteomics applied to identify protein biomarkers characterizing tenderness. In general, the ageing tenderisation is mediated by multiple biochemical activities, and it can exhibit better palatability and commercial benefit by combining other interventions. The calpain system plays a key role in ageing tenderisation functions by rupturing myofibrils and regulating proteolysis, glycolysis, apoptosis and metabolic modification. Additionally, tenderising techniques from different aspects including exogenous enzymes, chemistry, physics and the combined methods are discussed in depth. Particularly, innovation of home cooking could be recommended to prepare relatively tender meat due to its convenience and ease of operation by consumers. Furthermore, the combined interventions provide better performance in controlled tenderness. Finally, future trends in developing new tenderising techniques, and applied consideration in the meat processing industry are proposed in order to improve meat quality with higher economical value. Graphical abstract


2021 ◽  
Vol 16 (5) ◽  
pp. 1217-1230
Author(s):  
Shuchi Gupta ◽  
Nishad Nawaz ◽  
Adel Abdulmhsen Alfalah ◽  
Rana Tahir Naveed ◽  
Saqib Muneer ◽  
...  

With the advent of the Internet and other digital technologies, contemporary businesses from all sectors are using social media for communication with consumers to engage them meaningfully with a brand. However, the use of social media for corporate social responsibility (CSR) communication is relatively new to the existing literature. Likewise, the impact of CSR communication through social media (CSR-S) on consumer emotions and behavior is, to date, underexplored. To address this, the present research aims to test the relationship of CSR-S on brand admiration and consumer purchase intention. The study proposes a direct relationship between CSR-S and purchase intention with a mediating effect of brand admiration. The data were collected from the banking consumers of Pakistan through a self-administered questionnaire. The authors distributed 800 questionnaires and received 463 questionnaires useful for data analysis, so the present research study response rate was around 59%. The data were analyzed using the structural equation modeling (SEM) technique in AMOS. The results revealed that CSR-S is positively related to purchase intention (β = 0.233). The results further showed that brand admiration partially mediates this relationship (β = 0.079). The survey respondents confirmed that their bank’s CSR communication helps enhance their purchase likelihood and their feelings of admiration for their bank. These findings will help policymakers at banking institutions better understand the importance of CSR communication on different social media platforms to achieve consumer-related outcomes.


2020 ◽  
Vol 12 (12) ◽  
pp. 5128
Author(s):  
Tsung-Chun Chen ◽  
Yenchun Jim Wu

Knowledge transfer is a strategy used by high-tech companies to acquire new knowledge and skills. Knowledge can be internally generated or externally sourced. The access to external knowledge is a quick fix, but the risks associated with reliance on external sources are often overlooked. However, not acquiring such knowledge is even riskier. There have been a slew of litigations in the semiconductor industry in recent years. The acquisition and assurance of intangible assets is an important issue. This paper posits that internal R&D should take into consideration the knowledge intensity and capital investment in the industry. This study focuses on the relationship between intangible assets and financial performance. It sourced the 2004 to 2016 financial data of semiconductor companies in Taiwan for panel data modeling and examined case studies for empirical validation. This study found that the higher the R&D intensity (RDI) in the value-added component of human capital, the better the financial performance of the company. RDI has a positive influence on the accumulation of human capital and financial performance metrics, and such influence is deferred. Meanwhile, human capital is a mediating factor in the relationship between RDI and financial performance. RDI is integral to the semiconductor industry’s pursuit of business sustainability.


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