scholarly journals Integrated Management System Frameworks for Corporate Social Responsibility and Related Concepts

2016 ◽  
Vol 6 (3) ◽  
pp. 12 ◽  
Author(s):  
Pek Yew Liew ◽  
Christoph Luetge
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Management System ◽  
Integrated Management ◽  
International Standards ◽  
Three Dimensions ◽  
Future Research ◽  
Comprehensive Overview ◽  
Integrated Management System ◽  
Corporate Social

<p>Although integrated management system (IMS) is known as an approach that can systematically and progressively integrate requirements of multiple stakeholders into the business processes, there is surprisingly a dearth of research on the adoption of this approach for the implementation and integration of stakeholder oriented concepts such as corporate social responsibility (CSR) and its related concepts, namely corporate sustainability (CS) or sustainable development (SD). This literature review is intended to support future research on this topic by providing a comprehensive overview of the past research on IMS frameworks that were developed for CSR and CS/SD as well as an analysis of twelve different IMS frameworks for the implementation, integration and management of these concepts. Although CSR and CS/SD are concepts that are often used synonymously, different approaches were adopted for the implementation of both concepts. Our analysis of the frameworks revealed that there is a tendency to adopt only specific international standards such as SA 8000, ISO 26000 or AA 1000 in the IMS approaches for the implementation of CSR. However, in the case of CS/SD, a combination of different management systems standards (MSSs) was incorporated into the IMS approaches for the implemention of the three dimensions of CS/SD.</p><p><br /><strong></strong></p>

scholarly journals The Proposal Concept of Development and Implementation in Strategy of Sustainable Corporate Social Responsibility in the Context of the HCS Model 3E

2016 ◽  
Vol 24 (37) ◽  
pp. 51-62
Author(s):  
Peter Sakál ◽  
Gabriela Hrdinová
Keyword(s):  
Sustainable Development ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Propositional Logic ◽  
Implementation Strategy ◽  
Design Methodology ◽  
Corporate Strategy ◽  
Integrated Management ◽  
Integrated Management System ◽  
Corporate Social

Abstract This article is the result of a conceptual design methodology for the development of a sustainable strategy of sustainable corporate social responsibility (SCSR) in the context of the HCS model 3E formed, as a co-author within the stated grants and dissertation. On the basis of the use of propositional logic, the SCSR procedure is proposed for incorporation into the corporate strategy of sustainable development and the integrated management system (IMS) of the industrial enterprise. The aim of this article is the proposal of the concept of development and implementation strategy of SCSR in the context of the HCS model 3E.

scholarly journals The practices and Understanding of Corporate Social Responsibility in Public sector of Pakistan: A CaseofPPL-Pakistan

2015 ◽  
Vol 10 (6) ◽  
pp. 2275-2282
Author(s):  
Mohammad Salih Memon ◽  
Mushtaque Ali Jariko ◽  
Tania Mushtaque ◽  
Munir Ahmed Ahmadani ◽  
Faiz Muhammad Shaikh ◽  
...  
Keyword(s):  
Corporate Social Responsibility ◽  
Public Sector ◽  
Social Responsibility ◽  
Developing Nations ◽  
Vital Role ◽  
International Standards ◽  
Future Research ◽  
Public Companies ◽  
Internal Stakeholders ◽  
Corporate Social

The current research investigates the practices and understanding of Corporate Social Responsibility (CSR) in public sector of Pakistan. CSR is becoming very familiar in the field of business and is getting much popularity among scholars, academicians, practitioners, and communities. But, through this paper it is identified that practice and understanding of CSR in most of the developing nations including Pakistan is philanthropic and has not fully developed in accordance with international standards. Moreover, most of the companies believe that doing charitable activities is CSR.  This, off course is not the CSR as it is being practiced and developed in the West. The discourse of CSR among the developing nations is still at infancy stage and has to develop in accordance with the International standards. Further, with the help of this paper CSR and its overall structure is presented in which some key theories of CSR are also presented. The purpose of presenting this is to make aware the public companies of Pakistan to think beyond the current philanthropic approach of CSR.We believe that by broadening the practice and understanding of CSR can help companies to better develop their image before the various stakeholders.  Because, we believe that CSR oriented organizations are more efficient of attracting, motivating and retaining their internal stakeholders e.g. the employees and can have better image before the external stakeholders. Thus, we believe that more empirical research is needed and we encourage the future research be carried particularly in public sector because public sector plays vital role in solving the most of the societal problems.  In this paper the extent literature on CSR is presented in which the broader perspective of CSR is discussed.

The Effect of Internal Corporate Social Responsibility on Job Satisfaction: An Empirical Study on Jordanian Pharmaceutical Companies

2020 ◽  
Vol 8 (2) ◽  
pp. 112
Author(s):  
Sura Altheeb ◽  
Kholoud Sudqi Al-Louzi
Keyword(s):  
Job Satisfaction ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Quantitative Research ◽  
Skills Development ◽  
Future Research ◽  
Pharmaceutical Companies ◽  
Corporate Social ◽  
The Impact ◽  
Positive Results

The current research investigates the impact of internal corporate social responsibility on job satisfaction in Jordanian pharmaceutical companies. Quantitative research design and regression analysis were applied on a total of 302 valid returns that were obtained in a questionnaire based survey from 14 pharmaceutical companies among employees, supervisors and managers. The results showed that internal corporate social responsibility was significantly related to job satisfaction and three of its dimensions, namely working conditions, work life balance and empowerment contributed significantly to job satisfaction, whereas employment stability and skills development had no contribution. This study implies that Jordanian pharmaceutical companies have to try their best to promote and facilitate internal corporate social responsibility among their employees in an effort to improve their job satisfaction, which will eventually yield positive results for the company as a whole. In light of these results, the research presented many recommendations for future research; the most important ones were the application of this study in other sectors, cultures, and countries, and using of multi method for collecting data.

New approaches to improving enterprise management systems using international models and standards in a digital transformation environment

2020 ◽  
pp. 24-29
Author(s):  
V.V. Silaeva ◽  
◽  
V.P. Semenov ◽  
Keyword(s):  
Management System ◽  
Integrated Management ◽  
Digital Transformation ◽  
International Standards ◽  
System Model ◽  
Management Systems ◽  
Enterprise Management ◽  
Integrated Management System ◽  
New Approaches ◽  
Iso 31000

The relevance of creating integrated management systems for enterprises in a digital transformation environment is proved. New approaches to improving the management system in accordance with the new European excellence model (EFQM 2020) and international standards for achieving sustainable success and risk management are described. Approach to the development of integrated management system model based on the new EFQM 2020 model and international standards such as ISO 9004:2018 and ISO 31000:2018 is offered.

scholarly journals Analysis of Corporate Social Responsibility Execution Effects on Purchase Intention with the Moderating Role of Customer Awareness

2021 ◽  
Vol 13 (8) ◽  
pp. 4548
Author(s):  
Qingyu Zhang ◽  
Sohail Ahmad
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Purchase Intention ◽  
Structural Equation ◽  
Sustainable Growth ◽  
Equation Modeling ◽  
Future Research ◽  
Purchasing Intention ◽  
Corporate Social ◽  
Moderating Role

Corporate social responsibility (CSR) in management domains is a well-known concept that links corporate interests and environmental/community values. CSR is considered a strategic policy that offers environmental and social competitive advantages. Organizations consider that CSR-based goodwill provides a tactical competitive edge and sustainable growth. The goal of this paper is to show how CSR programs affect consumers’ purchasing intention in the context of Pakistan. In addition, the effect of customer awareness has been studied as a moderator between CSR and purchasing intention. To this end, the study has conducted a survey and gathered Pakistani customers’ responses, and structural equation modeling has been used to evaluate the results. The study concludes that CSR activities favorably affect customer purchasing intentions directly as well as indirectly through improving brand image and trust, and customer awareness of CSR activities plays a moderating role. The implications and future research directions are discussed.

scholarly journals The Performance Implication of Corporate Social Responsibility: The Moderating Role of Employee’s Prosocial Motivation

2021 ◽  
Vol 18 (6) ◽  
pp. 3128
Author(s):  
Min-Jik Kim ◽  
Byung-Jik Kim
Keyword(s):  
Corporate Social Responsibility ◽  
Organizational Commitment ◽  
Social Responsibility ◽  
Organizational Performance ◽  
Future Research ◽  
Prosocial Motivation ◽  
Moderated Mediation Model ◽  
Micro Level ◽  
Corporate Social ◽  
The Relationship

Although there has been extensive research on the corporate social responsibility (CSR)–performance link, full understanding is still elusive. A possible reason for this is the limited understanding of the underlying processes that affect the relationship. Grounded in institutional theory, which emphasizes the importance of micro-level intermediating processes (e.g., employees’ perceptions and attitudes) to explain a macro-level association (i.e., CSR to organizational performance), we built a moderated mediation model where: (i) organization commitment mediated the influence of CSR on organizational performance, and (ii) an employee’s prosocial motivation moderated the relationship between CSR and organizational commitment. Using three-wave time-lagged survey data obtained from 302 Korean workers, we found that organizational commitment is an important micro-level process in the CSR–performance link, and that the level of an employee’s prosocial motivation can positively moderate that link. We discuss theoretical and practical implications, along with limitations and future research directions.

scholarly journals The Role of Anthropomorphic Messengers in Sustainable Participatory Corporate Social Responsibility: Focusing on Messenger’s Facial Expression and Participation Effort

2021 ◽  
Vol 13 (8) ◽  
pp. 4365
Author(s):  
Yunjeong Ahn ◽  
Jieun Lee
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Facial Expression ◽  
Consumer Participation ◽  
Future Research ◽  
Intention To Participate ◽  
Effective Level ◽  
Corporate Social ◽  
Academic Interests

This study examines the role of participation effort, focusing on the effect of anthropomorphic messengers’ facial expression on consumers’ perception in the context of corporate social responsibility (CSR). CSR activities requiring consumer participation can elicit their positive responses. Although companies’ interests in participatory CSR are increasing, academic interests in this area are still insufficient. Existing studies have not provided clear results on the effective level of participation effort and its effect on consumers’ perception of CSR activities. In this context, we conducted a study that investigated the effect of participation effort, focusing on the facial expression of an anthropomorphic messenger. The study shows that participation effort has a positive relationship with the intention to participate in CSR because consumers perceive messengers with a sad facial expression as victims. However, they perceive messengers with a happy facial expression as marketing agents. Hence, participation effort decreases participation intention. Finally, we discuss the meaning of the study and propose suggestions for future research.

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 Corporate Social Responsibility Information in Annual Reports in the EU—A Czech Case Study

2019 ◽  
Vol 11 (1) ◽  
pp. 237 ◽  
Author(s):  
Radka MacGregor Pelikánová
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
International Standards ◽  
Annual Reports ◽  
The European Union ◽  
Eu Member States ◽  
Annual Reporting ◽  
Corporate Social ◽  
The Eu

The commitment of the European Union (EU) to Corporate Social Responsibility (CSR) is projected into EU law about annual reporting by businesses. Since EU member states further develop this framework by their own domestic laws, annual reporting with CSR information is not unified and only partially mandatory in the EU. Do all European businesses report CSR information and what public declaration to society do they provide with it? The two main purposes of this paper are to identify the parameters of this annual reporting duty and to study the CSR information provided by the 10 largest Czech companies in their annual statements for 2013–2017. Based on legislative research and a teleological interpretation, the current EU legislative framework with Czech particularities is presented and, via a case study exploring 50 annual reports, the data about the type, extent and depth of CSR is dynamically and comparatively assessed. It appears that, at the minimum, large Czech businesses satisfy their legal duty and e-report on CSR to a similar extent, but in a dramatically different quality. Employee matters and adherence to international standards are used as a public declaration to society more than the data on environmental protection, while social matters and research and development (R&D) are played down.

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