Socially Responsible Attitudes and Behaviours

2022 ◽  
pp. 116-138
Author(s):  
Dolores Gallardo Vazquez ◽  
Shafat Maqbool ◽  
Juan de la Cruz Sánchez-Domínguez

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.

2021 ◽  
Vol 13 (15) ◽  
pp. 8313
Author(s):  
Tomomi Yamane ◽  
Shinji Kaneko

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.


2020 ◽  
Vol 19 (3) ◽  
pp. 119-132
Author(s):  
Gita Lasytė

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.


2021 ◽  
Vol 8 (9) ◽  
pp. 72-75
Author(s):  
Tong Chen ◽  
◽  
Maisarah Mohamed Saat ◽  

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.


Author(s):  
Naglaa Fathy El Dessouky

Corporate Social Responsibility (CSR) has become a significant field of studies to stress the importance of the new role of organizations towards the society for sustainable development. Nowadays, an enormous number of authors have been participating in this field to highlight the responsibility of organizations towards the community, society and the natural environment where they are operating. Despite the growing number of researches related to CSR in the developed countries little empirical studies have been devoted to examine CSR concept and practice in the African countries, the MENA region (Middle-East and North Africa), as well as in the Golf countries. This chapter seeks to study CSR concept and practice in the emerging market economies (EMEs). It will mainly focus on the implementations of CSR by the public banking sector. We will investigate the role of the public banking sector existing in an Arab country in comparison to an Asian country to explain and analyze the similarities and differences of CSR activities in both experiences. In this comparative study we will primarily examine Banque Misr, as one of the oldest and largest public bank in Egypt and the Malayan Banking Berhad (trading as Maybank) as the largest public bank in Malaysia. After a meticulous review of literature, we propose a systemic framework to study CSR practices and policy implementations. We illustrated the CSR as a constant process where all variables are interrelated and are affecting each other in a mutual approach. In this systemic framework we advocated to study all significant variables related to CSR practice as: the history/philosophy development, core-values, CSR adopted definition, motives, key players, approaches, stakeholders focus, sectors of intervention and mechanisms of policy implementations. The chapter concludes that common CSR policies exist between the Malaysian and the Egyptian experience. Nevertheless the Malaysian model has formulated an elaborated and further sophisticated CSR public banking program. Meanwhile, the Egyptian model needs to adopt more global oriented CSR public banking policies, in particular to assure the sustainable development requirements.


2019 ◽  
Vol 34 (6) ◽  
pp. 510-524 ◽  
Author(s):  
Jacob D Rendtorff

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.


2019 ◽  
Vol 11 (9) ◽  
pp. 2676 ◽  
Author(s):  
Daeheon Choi ◽  
Chune Young Chung ◽  
Jason Young

Around the globe, socially responsible activities are being integrated into regulations, and corporate social responsibility (CSR) is increasingly being recognized as a means of sustaining a business and improving its competitiveness. South Korea has made a significant effort to encourage CSR activities in order to increase its firms’ competitive advantage. This study evaluates the sustainable development activities of Korean firms, and empirically analyzes the positive impact of CSR on corporate performance (CP) in Korea over a period of four years. A comparison by industry reveals that CSR has a greater impact on CP in the manufacturing sector than it does in the nonmanufacturing and service sectors. Furthermore, the results for consumption goods are more positive than those for industrial goods, because the former are, in general, more affected by customer feedback. A case study of three Korean firms was used to examine CSR implementation in Korea, recent activities undertaken by Korean firms, and the integration of CSR concepts into firms’ strategies.


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