The Role of CSR Reporting Instruments in Increasing the Organization's Management Performance

2021 ◽  
pp. 92-114
Author(s):  
Nicoleta Cristache ◽  
Daniel Constantin Diaconu ◽  
Razvan Catalin Dobrea ◽  
Cristina Dima ◽  
Cristian Constantin Draghici ◽  
...  
Keyword(s):  
Performance Management ◽  
Performance Indicators ◽  
Integrated Approach ◽  
Organization Performance ◽  
Social Dimensions ◽  
Csr Reporting ◽  
Management Processes ◽  
The Social ◽  
A Company

This integrated approach implies a broad approach to monitor the performance of the organization both during its life cycle and on the different social dimensions, from the perspective of the conformity of the management processes in relation to the economic, social, and environmental principles. Currently, the social responsibility reporting is a major challenge for the management of organizations in the context where honesty, transparency, business ethics, are values shared by an entire community. The research involves a process through which a series of correlations between the CSR reporting tools and the organization performance management can be analyzed by highlighting the role of the different reporting variables in the architecture of the performance indicators of the organization. The chapter addresses how a set of CSR reporting indicators can be identified and be integrated into the performance indicators which characterize the sustainability of a company.

BİLGİ YÖNETİMİ UYGULAMALARI KAPSAMINDA İNSAN KAYNAKLARI YÖNETİMİNDE MEYDANA GELEN DEĞİŞİMLER

2013 ◽  
Vol 1 (1) ◽  
pp. 83
Author(s):  
Ozan Büyükyılmaz
Keyword(s):  
Knowledge Management ◽  
Human Resources ◽  
Performance Management ◽  
Management Practices ◽  
Human Resources Management ◽  
Management Strategies ◽  
Resources Management ◽  
Management Philosophy ◽  
Management Processes

The development and expansion of knowledge management as an important management philosophy has a significant impact on human resources management as well as on organization as a whole. In this context, knowledge management processes have been used as a strategic tool within human resources management.Therefore, functions of human resources management must adapt itself to this change. The purpose of this study is to determine the role of human resources management in the management of knowledge and to reveal the effects of knowledge management practices on the functions of human resources byexamining the relationship between human resources and knowledge management. In this context, a theoretical investigation was conducted. It has been determined that significant changes occurred on the functions of human resources management such as selection and recruitment, performance management, remuneration and reward, training and development within the framework of the knowledge management strategies.

scholarly journals Caracterizando a participação do profissional contábil no contexto da sustentabilidade empresarial

2018 ◽  
Vol 17 (3) ◽  
pp. 889-912
Author(s):  
Maria Luíza Farias Diniz ◽  
Aldo Leonardo Cunha Callado
Keyword(s):  
Corporate Sustainability ◽  
Sustainability Indicators ◽  
Social Dimension ◽  
Social Dimensions ◽  
Economic Dimension ◽  
Business Sustainability ◽  
The Social ◽  
A Company

Resumo: Com a preocupação de as empresas se manterem no mercado em longo prazo, passou a ser adotada por algumas organizações uma estratégia voltada à adesão a práticas sustentáveis. Com isso, o profissional contábil pode gerar ou gerenciar informações que auxiliarão no processo de resultados voltados à sustentabilidade. Assim, nesta pesquisa buscou-se responder à seguinte questão: de que forma o profissional contábil participa dos indicadores de sustentabilidade? Diante dessa problemática, o objetivo com o trabalho foi verificar a participação do profissional contábil em aspectos associados aos indicadores de sustentabilidade em uma empresa pertencente ao setor gráfico. A sustentabilidade empresarial foi mensurada a partir do Grid de Sustentabilidade Empresarial (GSE) que integra as dimensões ambiental, econômica e social. A participação do profissional contábil foi analisada a partir de ações voltadas ao planejamento, execução, controle e tomada de decisão dos indicadores de sustentabilidade. Esta pesquisa pode ser caracterizada como descritiva, exploratória e qualitativa, adotando a estratégia de estudo de caso, e foi desenvolvida a partir da aplicação de um questionário estruturado com realização de entrevista e visita técnica com a finalidade de observar in loco as ações mencionadas. A empresa investigada apresentou um resultado classificado como Sustentabilidade Empresarial Relativa, uma vez que possui resultados positivos nas dimensões econômica e social da sustentabilidade. Observou-se, ainda, que o profissional da Contabilidade participa de 14 indicadores dos 43 definidos pelo modelo, sendo quatro da dimensão ambiental, oito da dimensão econômica e dois da dimensão social. Diante do resultado, destaca-se a participação do contador em resultados associados ao desempenho da sustentabilidade empresarial (por meio dos indicadores) na organização analisada.Palavras-chave: Contabilidade gerencial. Profissional contábil. Sustentabilidade empresarial.Characterizing the participation of the accounting professional in the context of corporate sustainabilityAbstract: With the concern of companies to remain in the market in the long term, a strategy has been adopted by some organizations aimed at adhering to sustainable practices. With this, the accounting professional can generate or manage information that will help in the process of results oriented towards sustainability. Thus, this research sought to answer the following question: How does the accounting professional participate in sustainability indicators? In view of this problem, the objective of the study was to verify the participation of the accounting professional in aspects associated to the sustainability indicators in a company belonging to the graphic sector. . Business sustainability was measured based on the Corporate Sustainability Grid (CSG) that integrates the environmental, economic and social dimensions. The participation of the accounting professional was analyzed based on actions aimed at the planning, execution, control and decision making of the sustainability indicators. This research can be characterized as descriptive, exploratory and qualitative, adopting the case study strategy, and it was developed from the application of a structured questionnaire with interviews and technical visits with the purpose of observing the mentioned actions in loco. The company investigated presented a result classified as Relative Business Sustainability, since it has positive results in the economic and social dimensions of sustainability. It was observed that the accounting professional participates in 14 indicators of the 43 defined by the model, four of the environmental dimension, eight of the economic dimension and two of the social dimension. In view of the result, the accountant's participation in results associated to the performance of corporate sustainability (through the indicators) in the analyzed organization stands out.Keywords: Management accounting. Accounting professional. Corporate sustainability.

Introduction

2018 ◽  
Author(s):  
Katrina Hutchison ◽  
Catriona Mackenzie ◽  
Marina Oshana
Keyword(s):  
Moral Responsibility ◽  
Social Epistemology ◽  
Feminist Philosophy ◽  
Relational Autonomy ◽  
Social Dimensions ◽  
Philosophical Literature ◽  
The Social ◽  
Social Theories ◽  
Scant Attention

This introduction distinguishes ways the social dimensions of moral responsibility have been investigated in recent philosophical literature: some theories highlight the interpersonal dimensions of moral responsibility practices; some explicate the interlocutive properties of morally reactive exchanges; while others seek to explain the role of the social environment in scaffolding agency. Despite the rise of social approaches, philosophers have paid scant attention to the implications of inequalities of power for theorizing about moral responsibility. The remainder of the introduction articulates a set of problems posed by contexts of structural injustice for theories of moral responsibility and highlights the relevance of recent work in feminist philosophy on relational autonomy and social epistemology for understanding and addressing these problems. The introduction notes the overlaps and differences between the concepts of autonomy and moral responsibility and offers preliminary reflections on how debates about relational autonomy might bear on social theories of moral responsibility.

The Social and Political Dimensions of Co-operative Enterprises

2017 ◽  
Author(s):  
Victor A. Pestoff
Keyword(s):  
Social Services ◽  
Social Dimensions ◽  
For Profit ◽  
Political Role ◽  
Goods And Services ◽  
Industrial Age ◽  
The Social ◽  
Political Dimensions ◽  
Post Industrial

The role of co-operatives as providers of goods and services, as in the industrial age, more recently became overshadowed by their potential as providers of social services. In the post-industrial or service society, co-operatives are found in a growing number of countries. Co-operative enterprises have a unique capacity to mobilize social capital and provide relational goods that neither public nor private for-profit providers demonstrate. This brings co-operative enterprises full-circle in terms of their historical political role as democratic pioneers, since they can now also contribute to reducing the growing democratic deficit. This chapter explores the political and social dimensions of co-operative enterprises that pursue multiple goals. It also introduces a dynamic model of co-operative development that can be fruitfully employed for analysing the social and political dilemmas faced by co-operative enterprises.

Role of Kaizens to Improve Productivity: A Case Study

2014 ◽  
Vol 592-594 ◽  
pp. 2689-2693 ◽  
Author(s):  
Ganesh S. Jadhav ◽  
Vahid M. Jamadar ◽  
Pradeep S. Gunavant ◽  
Sameer Sheshrao Gajghate
Keyword(s):  
Performance Management ◽  
Capital Investment ◽  
Delivery Time ◽  
Specific System ◽  
Productivity Improvement ◽  
Effective Performance ◽  
Vital Component ◽  
A Company

Continuous improvement is a vital component of an effective performance management system. Simply measuring performance will not result in system improvements. Getting improvement in any service requires an educational strategy for linking performance measurement to the implementation of the specific system improvements. The aim of the paper is to identify the effectiveness and implementation of the kaizen programme in an electronics manufacturing company. Customers focus on product quality, delivery time and cost. Because of this a company should introduce a quality system to improve and increase both quality and productivity continuously. Kaizen is a methodology that aims to increase the availability of the existing equipment hence reducing the need for further capital investment. This paper identifies role of maintenance in reducing production cost and increasing plant profit with the implementation of kaizen. Use of the Timed-PDCA concept makes it possible to pursue productivity improvement in the current works including nurturing motivations to workers concurrently by arranging kaizen theme.

Ecological psychology as social psychology?

2020 ◽  
Vol 30 (6) ◽  
pp. 813-826
Author(s):  
Harry Heft
Keyword(s):  
Social Psychology ◽  
Ecological Psychology ◽  
Ecological Perspective ◽  
Social Structures ◽  
Social Dimensions ◽  
The Social ◽  
Behavior Settings ◽  
Conceptual Nature ◽  
Perception Action

Several articles published in this journal over a number of years have examined the social dimensions of Gibsonian ecological psychology. The present paper picks up several of their themes, with an emphasis on the social developmental consequences of individuals participating in community structures and engaging the affordances that support them. From this perspective, the situated nature of activity in everyday settings is examined, which in turn highlights the role of places as higher order emergent eco-psychological structures (or behavior settings) in everyday life. Moreover, ecological psychology’s discovery of occluding edge effects, which demonstrates that objects that have gone out of sight are experienced as persisting in awareness, serves as the basis for a proposal that the awareness of social structures of a conceptual nature may arise from the pragmatics of perception–action from an ecological perspective.

Performance Management System at Gas Company

2010 ◽  
Vol 14 (01) ◽  
pp. 95-115
Author(s):  
A. K. Siti-Nabiha
Keyword(s):  
Performance Management ◽  
Performance Appraisal ◽  
Performance Indicators ◽  
Management System ◽  
Evaluation System ◽  
Parent Company ◽  
Performance Management System ◽  
Appraisal System ◽  
Management Processes ◽  
New System

The case is about the implementation of a performance management system (PMS) in ALPHA, a gas processing company. ALPHA is also a subsidiary of a multinational company based in Malaysia. The new performance management system was imposed on ALPHA by its parent company. The PMS integrates the following key management processes, i.e. strategic planning, portfolio management, resource allocation, performance measurement and reporting and executive compensation in the organization. The ultimate aim of the new system is to ensure that the focus of business activities is on economic value creation. At the heart of this system is the use of key performance indicators (KPIs) for each of the management processes coupled with performance targets for all the KPIs. However, there were various implementation problems in the company. The employees had difficulty in formulating their performance indicators. There was also confusion and anxiety among the organizational members regarding the new system, specifically on how it would impact on their performance appraisal. Consequently, most of the employees formulated two sets of indicators, one to be used for their performance appraisal and another indicator for the performance management system, which is not used in their evaluation system. Ms. Marinah, the General Manager of the Finance Division and also the person responsible for the implementation of the new performance management system needs to make a decision as to whether to continue the usage of two sets of indicators for the parent company or to brief the managers again about the usage of value based indicators for their appraisal system.

scholarly journals Kinerja Sosial Lembaga Perkreditan Desa

2020 ◽  
pp. 182
Author(s):  
I Gde Kajeng Baskara ◽  
Nyoman Triaryati
Keyword(s):  
Social Responsibility ◽  
Financial Performance ◽  
Performance Management ◽  
Performance Indicators ◽  
Social Performance ◽  
Performance Criteria ◽  
Poor People ◽  
High Poverty ◽  
The Poor ◽  
The Social

This research aims to measure the social performance of Village Credit Institutions (VCI). VCI performance is not only seen from financial performance, but the social performance has also need to be assessed. The social performance management is measured by four dimension using the Social Performance Indicators. These dimensions include 1) target and outreach, 2) products and services, 3) benefits for the members and 4) social responsibility. The population of this study includes 38 VCI with total asset above Rp100 billion (> Rp 100 M) as the census technique was applied, all VCI was taken as the sample. The results show that the social performance of large VCI in Bali is very weak on target and outreach dimension but is strong on social responsibility. The pro-poor method and the individuals targeting are the weakest social performance criteria. These institutions must also focus their programs on helping the poor people. This can be done by collaborating with other institutions located in the areas with high poverty rates

scholarly journals Improving the E-Commerce Business Model in a Sustainable Environment

2021 ◽  
Vol 13 (22) ◽  
pp. 12667
Author(s):  
Mingwei Sun ◽  
Katarzyna Grondys ◽  
Nazim Hajiyev ◽  
Pavel Zhukov
Keyword(s):  
Business Model ◽  
Performance Indicators ◽  
Regression Models ◽  
Methodological Approach ◽  
Social Dimensions ◽  
Leadership Positions ◽  
Sustainable Environment ◽  
A Company ◽  
Vector Approach

The purpose of this study is to develop a comprehensive methodological approach to assess the sustainability of the e-commerce business model based on the integration of key performance indicators into a single vector of business model sustainability. The proposed vector approach allows for predicting and evaluating the effects of different kinds of measures, identifying and implementing the most effective tools for sustainable e-commerce business development. The methodology of this study is based on correlation, cluster and regression analysis. The scientific contribution of this study is the proposed methodological approach, which not only allows one to analyze business model sustainability, but also to compare companies in a competitive environment to determine the priorities of their functioning to achieve leadership positions on the background of sustainable development. The correlation analysis proved that in modern conditions, both economic and environmental components are significant for business model effectiveness in e-commerce. The clustering of the studied e-commerce companies provided an opportunity to take into account the peculiarities of the studied companies, to group them by similar performance indicators. This made it possible to develop more accurate regression models for each cluster. In this case, there is a correlation between the sustainability vector of the business model of a company and its assignment to a particular cluster. The conducted modeling and determination of the level of business model sustainability allowed for determining a relationship between it and the performance of e-commerce companies in the context of economic, environmental and social dimensions. At the same time, the results show that increasing the sustainability vector brings a company closer to the business sustainability benchmark.

scholarly journals Does Environmental Management Accounting Matter in Promoting Sustainable Development? A study in Iraq

2021 ◽  
Vol 5 (2) ◽  
pp. 114-126
Author(s):  
Hutman falih Chichan ◽  
Hussein kareem mohammed ◽  
Tariq Tawfeeq Yousif Alabdullah
Keyword(s):  
Environmental Management ◽  
Sustainable Development ◽  
Management Accounting ◽  
Social Dimensions ◽  
Industrial Firms ◽  
Industrial Companies ◽  
The Social ◽  
Environmental Management Accounting ◽  
Statistical Program

Purpose of this study is to examine the extent to which Iraqi industrial companies are aware of the concept of environmental management accounting (EMA), to examine the role of EMA in providing information that might influence decisions related to environmental protection and preservation of natural resources to contribute to the development of sustainable development. A sample of Iraqi industrial firms was surveyed by distributing a questionnaire to a random sample of the research community in the context of Iraqi firms. In addition, it also considers the social dimensions of sustainable development and the economy. The resolution data were analyzed using a statistical program (SPSS). When analyzing the data, the findings of the current study indicate that Iraqi industrial companies have an awareness of environmental management accounting concepts. In addition it provides information that contributes to the promotion of sustainable development. This study recommends the need to implement environmental management accounting (EMA) in Iraqi industrial companies because of its important role in providing information that leads to the reduction of negative environmental impacts resulting from the practice of its activities.

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