scholarly journals IDENTIFICATION OF THE FACTORS OF INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY OF CONSTRUCTION COMPANIES ON THE FORMATION AND IMPLEMENTATION OF STAKEHOLDER RELATIONS

Author(s):  
Evgen GRYTSKOV ◽  
Dmitriy ZUBAREV

ECONOMIC SCIENCES

2020 ◽  
Vol 6 (5) ◽  
pp. 64-72
Author(s):  
Volodymyr Velychko ◽  
Dmytro Prunenko ◽  
Evgeniy Grytskov

It is proved that at the present stage of economic transformation, the problem of ensuring the effectiveness of interaction with stakeholders, which affect all areas of business entities is exacerbated. The cooperation of stakeholders to ensure corporate social responsibility at construction enterprises is of particular importance and requires solving the problems of the formation and implementation of corporate social responsibility in the system of interaction between stakeholders of construction enterprises. As a result of the analysis of existing scientific and methodological works, the need for the formation and implementation of corporate social responsibility in construction enterprises is determined, considering the peculiarities of interaction with stakeholders. The aim of the study is the formation of measures for the creation and implementation of corporate social responsibility at construction enterprises, considering the areas of interaction with stakeholders. The article solves the tasks of identifying stakeholders interacting with construction enterprises, substantiating theoretical approaches to determining corporate social responsibility of construction enterprises, assessing the level of influence of corporate social responsibility on the functioning of construction enterprises, taking into account the peculiarities of interaction with stakeholders . The indicators that form corporate social responsibility are identified, and the corresponding integral indicator is evaluated, which allows us to create a quantitative basis for making informed management decisions. The necessity of developing measures to increase the efficiency of the formation and use of corporate social responsibility at construction enterprises is established. The subject of the study is corporate social responsibility in the system of stakeholder relations of construction companies. The formation of the research methodology is based on the definition of stakeholders and corporate social responsibility, the use of classification (to form and determine stakeholder factors affecting corporate social responsibility of construction companies), analytical and expert evaluation method (to assess the general criterion of stakeholders' impact on corporate social responsibility construction companies). The purpose of the study is to form a quantitative basis for making sound management decisions on the formation and use of corporate social responsibility in the system of stakeholder relations of construction companies. The result of the study is to determine the directions and features of increasing the effectiveness of the formation and use of corporate social responsibility in construction companies in the system of stakeholder relations, which are developed based on the results of assessing the generalized criterion of stakeholder interaction on corporate social responsibility.


Liquidity ◽  
2018 ◽  
Vol 5 (1) ◽  
pp. 10-18
Author(s):  
Darmansyah Darmansyah

Achievement of earnings quality is something indispensable for the company, plays an important and central in the world of accounting. That's where the accounting profession is at stake. Corporate Social Responsibility (CSR) to be responsible for the company, and increased public awareness of the importance of protecting the environment is very high. The audit committee has an important role in enhancing the value of the company. The purpose of this study was to analyze the influence of environmental awareness and CSR with the audit committee as moderating in improving the quality of corporate profits construction purposes. The method of analysis using the PLS program Warp 4.0. The results showed that no significant relationship between the environmental awareness of the quality of earnings of construction companies. There is a significant relationship between CSR affects the quality of earnings. While the Independent Audit Committee does not moderate the effect of CSR on Earnings Quality construction companies. Independent Audit Committee has not been instrumental in improving the quality of earnings, but it is expected in the future could increase the role of good corporate governance and monitor the implementation of corporate social responsibility to be better.


2020 ◽  
Vol 12 (11) ◽  
pp. 4404
Author(s):  
Eurídice Mamede de Andrade ◽  
Lúcia Lima Rodrigues ◽  
José Paulo Cosenza

A look into the literature on corporate social responsibility (CSR) reveals few studies focusing on the relationship between ethical concerns and corporate behavior of companies that perform tax evasion management. This study links tax management with ethics and CSR reporting. The purpose of this article is to analyze financial and social responsibility information disclosed by the five main Brazilian construction companies that are being investigated in Brazil’s Operation Car Wash (Operação Lava-Jato—in Portuguese) because of inappropriate behavior. Based on the theoretical concepts of organizational façades and organized hypocrisy, we used content-analysis methodology and lexical search approach to analyze the consistency between the practices of tax management and CSR reporting. The results reveal evidence of aggressive tax management. To meet its tax management objectives, a company usually manages and plans taxes accordingly, delaying the payment of tax debt and not reporting all tax risks, thus being fined for violations of the law. We found evidence of organized hypocrisy and organizational façades, since there are contradictions between the tax behavior of the investigated companies and their CSR and ethical discourse.


2021 ◽  
Vol 21 (1) ◽  
Author(s):  
Innocent Chigozie Osuizugbo ◽  
Opeyemi Olanrewaju Oyeyipo ◽  
Rapheal Abiodun Ojelabi ◽  
Olalekan Shamsideen Oshodi

Corporate Social Responsibility (CSR) is one of the best strategies that companies used in minimising negative societal and environmental impacts, enhancing economic development and improving social progress concurrently. However, there are many factors discouraging construction companies to implement or establish a CSR plan. Furthermore, there are few empirical studies in relation to CSR in construction, and the majority of empirical research on CSR implementation are rooted in the organisational and economic context of the developed world. Therefore, the current study seeks to investigate the factors inhibiting CSR initiatives among construction companies within the context of a developing country such as Nigeria. The study adopted a survey research method. Questionnaires were administered to a purposively selected group of managing directors, directors, other top construction professionals or management personnel involved in the operation of small, medium and large construction companies in Nigeria. A total of 196 questionnaires were administered among the sampled respondents out of which a total of 119 representing 61% were adequately filled and returned. The data collected were analysed using descriptive and inferential statistics. The results revealed corruption tendencies borne from lack of transparency between companies and government, lack of CSR benefits measurement, lack of financial resources, inadequate support from top management and lack of governmental support as the top five factors inhibiting CSR initiatives among construction companies in Nigeria. In addition, the results from the study revealed that, there is no statistically significant difference in factors inhibiting CSR in construction between indigenous and expatriate and partly indigenous/partly expatriate companies. The findings provide in-depth insight of the factors inhibiting CSR programmes in construction that can help top construction professionals and management personnel in construction companies facilitate development of strategies required to mitigate the factors inhibiting CSR programmes.


Author(s):  
Jeremy Moon

How should corporate social responsibility (CSR) develop? Can or should other non-market institutions interpose? ‘Prospects and reflections’ looks at the clues to CSR’s future. Despite the growing significance of non-market institutions for framing CSR, it remains a ‘business-oriented’ phenomenon and thus business circumstances will be critical to CSR’s future. At an individual business level, these circumstances can depend on numerous factors, including leadership, commercial fortunes, social impacts, and stakeholder relations. Firstly, the broader factors of economic, business and environmental and social futures are considered. Then the societal expectations of business, in particular the issue of extending CSR to companies and their political engagement are reviewed.


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