scholarly journals Large enterprises of Ukraine, sustainable development and social responsibility: transparency in times of crisis

2021 ◽  
Vol 1 (1) ◽  
pp. 14-22
Author(s):  
Vlastimil Vicen ◽  
◽  
Eva Ruzinska ◽  
Andrii Yevstakhevych
Keyword(s):  
Sustainable Development ◽  
Literature Review ◽  
Social Responsibility ◽  
National Strategy ◽  
Public Authorities ◽  
Simple Method ◽  
Crisis Period ◽  
Study Results ◽  
Crisis Conditions ◽  
Large Enterprises

After the Revolution of Dignity in Ukraine, the crisis conditions have produced challenges in the work of large enterprises and reduced attention to social responsibility. This work aims to identify bottlenecks in the communicative activity of large enterprises on social responsibility. Based on a literature review, we have established a theoretical link between social responsibility, efficiency and transparency. We formulated hypotheses about the connection between enterprise leadership and transparency of social responsibility. To discover the transparency of big business in a crisis, we used the original simple method, which helps us assess the availability and adequacy of information on social responsibility. Using it, we analysed the websites of leading Ukrainian companies in the post-crisis period. According to the study results, we partially confirmed the hypothesis of a higher level of transparency provided by enterprises that are revenue leaders. The obtained results can be helpful for public authorities to develop a national strategy of sustainable development and managers to improve the representation of achievements in the field of social responsibility.

The development of corporate social responsibility in accounting research: evidence from Indonesia

2019 ◽  
Vol 15 (5) ◽  
pp. 671-688
Author(s):  
Juniati Gunawan ◽  
SeTin SeTin
Keyword(s):  
Corporate Social Responsibility ◽  
Literature Review ◽  
Social Responsibility ◽  
Global Reporting Initiative ◽  
Future Research ◽  
Content Type ◽  
Accounting Research ◽  
Study Results ◽  
Csr Disclosure ◽  
Corporate Social

Purpose The purpose of this paper is to analyze accounting research developments in the area of corporate social responsibility (CSR) in Indonesia for the period 2012-2016. The focus of CSR literature review is on disclosures and not to examine CSR activities or programs. Design/methodology/approach This study applied a descriptive approach to provide evidence on the major variables that have been examined in CSR research and what is the measurement used to measure CSR disclosures. The CSR research development was traced through mapping articles published in the international journal with the subject of category accounting (Schimago Journal rank quartile Q3 and Q4), and national journal (national accredited accounting journals, as well as the proceedings of National Symposium on Accounting [NSA]). A total of 5,971 articles were reviewed and resulted in 31 Indonesian CSR articles in accounting which are dominated by quantitative methods (93.5 per cent), and as many as 28 articles were analyzed. Findings The analyses result showed that (1) 75 per cent of CSR research were in the areas of financial accounting and capital markets, followed by tax accounting and corporate governance; (2) The most widely used variable associated with CSR was financial performance; which (3) More than 80 per cent of the CSR research used annual reports as the source of data with only 19.23 per cent using sustainability reports; (4) 65.38 per cent of the CSR disclosure measurement referred to used other CSR disclosure lists, other than the Global Reporting Initiative (GRI). Research limitations/implications The study results are important as a basis for future studies to provide a platform for the analysis to cover the gap between CSR studies in the academic and business areas for not only Indonesia but also other countries. Comparative studies between countries will be essential for future research to provide empirical evidence on the development of CSR research in accounting fields. Practical implications The study provides comprehensive pictures in how CSR disclosures have been analyzed in academic area so that practitioners in business field are able to understand the results on which variables are associated with CSR. Further, the practitioners could enhance their CSR implementations and reports to gain the utmost benefits for their business. Originality/value This study is considered as the first CSR literature review analyzed in accounting research publications. As CSR topics have been emerging developed in many field of studies, reviewing this topic in the accounting area resulted interesting findings. These findings are useful for not only Indonesia but also other countries. Further, this study provides platform to fill many gaps for future research in the topic of CSR in accounting field.

scholarly journals Impact of Corporate Social Responsibility Implementation in Jordanian Public Shareholding Companies on Sustainable Development

2017 ◽  
Vol 13 (2) ◽  
pp. 94 ◽  
Author(s):  
Ismail Al-Zyoud
Keyword(s):  
Sustainable Development ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Analytical Methodology ◽  
Study Results ◽  
Level Of Significance ◽  
Corporate Social Responsibility Implementation ◽  
Corporate Social ◽  
The Impact

The study aimed to investigate the impact of corporate social responsibility implementation in Jordanian public shareholding companies on sustainable development. The study used descriptive analytical methodology. A questionnaire was designed and distribute over a sample consisting of 135 reponsedents, 125 were collected and 5 questionnaires were removed. The study results indicated that there a statistically significant impact at the level of significance (α≤0.05) of social responsibility in Jordanian public shareholding companies on sustainable development. It also indicated that there is a statistically significant impact at the level of significance (α≤0.05) of economic, legal, ethical and philanthropic responsibility in Jordanian public shareholding companies on sustainable development. The study recommended a set of recommendations.

scholarly journals The Evolution and Models of Corporate Social Responsibility

2019 ◽  
pp. 1885-1892
Author(s):  
Prof. J. C. Visagie ◽  
Dr. V. Sibanda ◽  
Dr. R. Coetzee
Keyword(s):  
Sustainable Development ◽  
Corporate Social Responsibility ◽  
Literature Review ◽  
Social Responsibility ◽  
Review Paper ◽  
The Past ◽  
Points Of View ◽  
Corporate Social ◽  
Conceptual Evolution ◽  
Practical Implications

Purpose: Consequently, the purpose of this review paper is to trace the historical and conceptual evolution of CSR. Design: Literature review Findings: Company must respond to meet demand in order to be more reputable and remain profitable. Contesting views have given birth to a myriad of theories on CSR over the past decades as a clear testimony that the concept of CSR is dynamic and continues to evolve. Practical implications: This paper traces the key milestones in the evolution of CSR from the earliest debates between Dodd and Berle in the 1930s followed by arguments on CSR by Friedman in the 1970s up to the current theories Social implications: Trends have moved from corporate social responsibility (CSR) programmes, to sustainable development, to sustainability, to social responsibility Original value: Since the 1950s, many scholars have been researching CSR from different points of view. In order to understand CSR’s impact on organisation behavior, it is necessary to comprehend its progression.

Is the European Union a Pole of Corporate Social Responsibility?

2021 ◽  
pp. 175-198
Keyword(s):  
European Union ◽  
Sustainable Development ◽  
Social Responsibility ◽  
Public Institutions ◽  
The European Union ◽  
Public Authorities ◽  
The Social ◽  
The One ◽  
Corporate Social ◽  
Development Objectives

This chapter focuses on the analysis of the efforts made by the European Union authorities to encourage companies in the process of promoting sustainable development and involvement in various CSR actions. On the one hand, at the EU level, many regulations provide the general framework for the voluntary development of CSR programs. On the other hand, public institutions are involved in meeting sustainable development objectives set at the European and international levels. The tools are numerous, having a higher degree of adaptability depending on the company size, activities, and origin of the capital. Over time, the concerns of European institutions have intensified and have targeted not only the social responsibility of companies but also of public authorities, which through specific instruments can impose certain conduct on companies. The companies paid particular attention to ensure the communication of the actions taken and the results obtained with different categories of stakeholders.

PERSPECTIVES FOR THE DEVELOPMENT OF CORPORATE SOCIAL RESPONSIBILITY IN THE SYSTEM OF PUBLIC GOVERNANCE

2018 ◽  
Author(s):  
Valentyna Kvasova ◽  
Keyword(s):  
Sustainable Development ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Public Administration ◽  
Public Life ◽  
Public Governance ◽  
Public Authorities ◽  
The Public ◽  
Public Administration Reform ◽  
Corporate Social

Intensive development of technologies, international relations, promotion of democratic values and implementation of effective governance mechanisms in public administration in Eastern Europe forms new trends in public life, entrepreneurship, public sphere and local self-government. The desire for sustainable development forces not only business organizations to change. At the same time, the institutions of public power are being transformed. Social responsibility extends to all spheres of public life. Corporate social responsibility of business, having one of the stakeholders as institutions of public administration, promotes the development of public-private partnership, activation of civil society, as well as gradually implemented in the activities of public authorities. Revision of the principles of the organization, taking into account stakeholders, including staff, becomes inherent in the public sector. The combination of the country's development strategies, the pursuit of sustainable development goals, public administration reform and local self- government are becoming key factors in the comprehensive and systematic development of corporate social responsibility in the public administration system. The article examines the fundamental content of corporate social responsibility in general, as well as the specifics and perspectives of its implementation in the activities of public administration and state enterprises.

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

High-tech business in crisis conditions: development trends of large, medium and small enterprises

2020 ◽  
Vol 18 (4) ◽  
pp. 48-58
Author(s):  
Vladislav V. Spitsyn ◽  
Alexander A. Mikhal'chuk ◽  
Anastasia A. Bulykina ◽  
Svetlana N. Popova ◽  
Irina E. Nikulina
Keyword(s):  
Small Businesses ◽  
Negative Impact ◽  
Service Industries ◽  
High Tech ◽  
Small Enterprises ◽  
Mathematical Methods ◽  
Crisis Period ◽  
Knowledge Intensive ◽  
Crisis Conditions ◽  
Medium And Small Enterprises

Leading world countries view innovative development and high-tech business as an opportunity to overcome economic stagnation and decline in economic growth. One of the modern trends in the analysis of high-tech development is the study of high-tech knowledge-intensive service industries and their development in times of crisis. The purpose of the paper is to identify patterns of development of large, medium and small enterprises in high-tech service industries in Russia during periods of crisis. Economic and economic-mathematical methods of analysis are applied to the formed samples of enterprises. The research period is 2013-2017. The financial indicators of enterprises were adjusted for the level of accumulated inflation in relation to 2013. According to results, large and medium-sized enterprises showed insignificant or weak significant positive dynamics of revenue during all years of the crisis period. The crisis period did not lead to a decrease in the revenue of these groups of enterprises. The acute phase of the crisis (2014-2015) had a pronounced negative impact on the group of small enterprises in all studied industries, but they successfully recovered in 2016-2017 and reached the pre-crisis level of revenue. The total revenue by industries and groups of enterprises in 2017 became higher than in 2013, and its growth rates were significant for many groups of enterprises, which indicates a successful overcoming of the crisis period and signs of growth in high-tech service industries. Our study shows the need for state support for small businesses in high-tech service industries in crisis conditions, and identifies the possibilities of adaptation of enterprises in these industries to an unfavorable external environment. Our results may be useful for the purposes of government stimulation of economic development in the current environment.

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