scholarly journals Profit Maximization Versus Stakeholders’ View of Corporate Social Responsibility: An Experiential Exercise on Ethics and Social Responsibility for Business School Courses

2018 ◽  
Vol 9 (6) ◽  
pp. 69
Author(s):  
Sukumar C. Debnath ◽  
Sudhir R. Tandon ◽  
B. Brian Lee

While issues related to ethics and social responsibility have gained tremendous significance in corporate and academic worlds during the recent times, these concepts are difficult to grasp and even more difficult to teach in a classroom setting. This experiential exercise serves as a vehicle for students to enhance their understanding and insights on these concepts as they critically examine, in a highly involved setting, the two opposing views of corporate social responsibilities--profit maximization only versus stakeholders’ view of social responsibility. 

2013 ◽  
Vol 17 (06) ◽  
pp. 35-52

Hospitals' Community Benefits. The Question of Fair Benefits in International Research. Access to Medicines and Corporate Social Responsibilities of the Pharmaceutical Industry. Corporate Social Responsibility of the Pharmaceutical Industry in Solidaristic Terms.


2018 ◽  
Vol 15 (2) ◽  
pp. 162-188
Author(s):  
Fitri Humairoh

The purpose of this study was to examine the influence of Corporate Social Responsibility and Managerial Ownership on Firm’s Value, analysis profitability as moderating variable in the relationship between Corporate Social Responsibility with firm's value and Managerial Ownership with Firm's Value. And also to examine Firm Size as a moderating variable in the relationship between Corporate Social Responsibility with firm's value and Managerial Ownership with Firm’s Value. Data for this research were obtained from the firm's annual report and financial statement on the Indonesia Stock Exchange (IDX) site. A sample used in this research are 120 manufacturing companies that listed on the Indonesia Stock Exchange from 2013-2015. The sampling technique used is purposive sampling method. This research uses a regression analysis. Based on the analysis it can be concluded that the significant positive effect of Corporate Social Responsibility on firm’s value. Managerial Ownership has no effect on a firm's value. Profitability can be a moderating variable between Corporate Social Responsibilities with Firm's Value, but cannot be a moderate variable between Managerial Ownership with Firm’s Value. Firm Size cannot be a moderating variable between Corporate Social Responsibilities with Firm's Value and cannot be a moderating variable between Managerial Ownership with Firm's Value.


2021 ◽  
Author(s):  
Tung Manh Ho ◽  
Ngoc-Thang B. Le

These are preliminary findings on the research of corporate social responsibilities in Vietnam from 2008 to 2020.


2009 ◽  
Vol 8 (1) ◽  
pp. 35-46
Author(s):  
Leena James

The purpose of this paper is conceptually exploring potential theoretical foundations of environmental accounting based on review and critique of related theories from theoretical foundations of environmental accounting and corporate social responsibilities. It examines the nature of environmental accounting its linkage to sustainability and corporate social responsibilities and describes responding to these aspects.


2018 ◽  
Vol 2 (1) ◽  
pp. 61-74
Author(s):  
Maqsood Hayat ◽  
Shehzad Khan

The main objective of this study was to examine the impact of CSR guidelines 2013 on the level of corporate social responsibilities (CSR) activities and their disclosure in Pakistan. This study analyzed the voluntary disclosure guidelines impact on various stakeholders of the top companies of the year listed in Pakistan’s stock exchange for the five years (2011-2015). It is found that the introduction of these guidelines 2013 had a positive impact on the overall level of corporate social responsibilities disclosures (CSRD). It was also observed that the overall trends in the level of CSRD increased gradually within the sample period. There need to be continuous a requirement through regulations and local pressures on the firms for engaging in ethical business practices and to disclose that information to government organizations and general public. Corporations can gain both economically and ethically when they take CSR as marketing and public relation opportunity. Finally, corporations can give itself edge by distinguishing its operations from others and therefore gain competitive advantage.


2017 ◽  
Vol 20 (5) ◽  
pp. 1231-1247 ◽  
Author(s):  
Mohsin Abdur Rehman ◽  
Muhammad Kashif ◽  
Michela Mingione

The purpose of this study is to explore the extent to which MBA programmes offered by top European and Asian B-schools have a corporate social responsibility and sustainability (CSRS) orientation as per their websites. The websites of top-200 (based on the QS Global Business and Management University Rankings 2015) European and Asian B-schools were explored and content analysed to reach meaningful conclusions. The findings reveal European B-schools have much stronger CSRS orientation once compared with the Asian B-schools. Furthermore, only few B-schools promote CSRS centres on their websites which has some useful practical implications. This is the first study to explore the CSRS orientation among top-200 European and Asian B-schools based on an analysis of their respective websites. Additionally, a cross-continental comparison between European and Asian MBA programmes is unique to this study. The results have implications for global managers, in general, and business school policymakers, in specific, to embark the CSR initiatives to gain competitive advantage.


Author(s):  
Bich Thi Ngoc Nguyen ◽  
Hai Thi Thanh Tran ◽  
Oanh Hoang Le ◽  
Phuoc Thi Nguyen ◽  
Thien Hiep Trinh ◽  
...  

A number of studies in Corporate Social Responsibility (CSR) have suggested that corporates accountable for social responsibilities had better financial performance. However, this relationship had remained undiscovered in Vietnam. The purpose of this research was to examine a link between Corporate Social Responsibility disclosures and firm value in Vietnam. A sample of 50 companies listed on stock exchanges in Hochiminh City (HOSE) and Hanoi (HNX) were investigated from 2010 to 2013. Content of annual reports were analyzed to measure corporate social responsibilities, and Tobin’s Q ratio was proxied for firm value. Regression analysis tests indicated that social responsibility disclosures are associated with following year’s firm value. Specifically, the relationship between environmental information provision and following year’s firm value was positive, while that between employee disclosures and firm value was negative. The results show a positive sign for Vietnamese firms that take on environmental responsibilities.


2011 ◽  
pp. 2542-2556
Author(s):  
Simon Rogerson

The Information Society must be based on fundamental assumptions about information and human information rights, access, privacy, self-determination and personal control rather than on privilege, power and special interest. Those involved in the planning, development and implementation of the information systems that turn the Information Society into a reality are the custodians of the greatest change agent yet devised. They must recognise their social responsibilities and act accordingly for the benefit of society and its citizens. This chapter serves as an illustration of what types of social responsibility issues need to be addressed, who must address them and how they might be addressed. It discusses some of the basic aspects of social responsibility and the implications for the Information Society, drawing in particular from Corporate Social Responsibility. Five disparate cases illustrate how concepts are turned into real organisational policy. Two example applications, electronic voting and electronic patient records are used to illustrate the types of social responsibility issues that need to be addressed in order to tackle the digital divide and satisfy the needs and aspirations of stakeholders.


Author(s):  
Dima Jamali ◽  
Hanin Abdallah

This book chapter will make the case that corporate social responsibility (CSR) mainstreaming is an imperative to promote integrity and alleviate the strong entrenchment of utilitarian perspectives permeating management education (Ghoshal, 2005). The chapter argues that CSR mainstreaming should be anchored in the context of a vision for responsibility at the level of the School and that, starting with visioning and strategizing, business schools have to assume a more proactive role in shaping a new generation of leaders, capable of managing the complex challenges that lie at the interface of business and society. The chapter highlights challenges and opportunities in this respect and the critical role of the UN Principles of Responsible Management Education (PRME) in helping in this reorientation. The book chapter tackles these two interrelated themes systematically, and illustrate with the case of the Olayan School of Business, a leading business school in the Middle East.


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