scholarly journals Corporate social responsibility on the example of L’Oréal Polska

2021 ◽  
Vol 199 (1) ◽  
pp. 73-85
Author(s):  
Magdalena Raftowicz ◽  
Adriana Kryk ◽  
Izabela Kurtyka-Marcak
Keyword(s):  
Corporate Social Responsibility ◽  
Literature Review ◽  
Social Responsibility ◽  
The Future ◽  
On Line ◽  
Line Survey ◽  
Corporate Social ◽  
Further Development ◽  
Taking Responsibility ◽  
Forward Looking

The article aims to assess the benefits of implementing the corporate social responsibility (CRS) concept in enterprises and attempts to examine its impact on society and the environment. The analysis of the effectiveness of investments related to CSR was carried out based on literature review and own research (on-line survey) on the example of L’Oréal Polska. The conclusions from the research confirm the existence of numerous profits related to the implementation of CSR initiatives undertaken by the company. Considering own actions in a forward-looking way and taking responsibility for them shows that CSR is a bridge between the present and the future of business. Therefore, the further development of this concept can be forecasted.

scholarly journals Sustaining Community-University Collaborations: The Durham University Model

2011 ◽  
Vol 4 ◽  
pp. 218-231 ◽  
Author(s):  
Andrew Russell ◽  
Andy Cattermole ◽  
Ray Hudson ◽  
Sarah Banks ◽  
Andrea Armstrong ◽  
...  
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Public Engagement ◽  
Community Outreach ◽  
Community Partnerships ◽  
The Future ◽  
Corporate Social ◽  
The University ◽  
Future Vision ◽  
Further Development

Durham University has initiated a community outreach and engagement program based on an evolving multifaceted model. This article analyses the components of the model and looks at how our work at Durham has become increasingly embedded in the structures and processes of the university as it has developed. The strengths and weaknesses in what has been achieved are highlighted, as is the future vision for the further development of this innovative community-university program. Keywords Public engagement; community partnerships; employer supported volunteering; corporate social responsibility

scholarly journals Corporate social responsibility and corporate reputation: A bibliometric analysis

2021 ◽  
Vol 2 (3) ◽  
Author(s):  
Songdi Li ◽  
◽  
Louise Spry ◽  
Tony Woodall ◽  
◽  
...  
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Literature Review ◽  
Social Responsibility ◽  
Citation Analysis ◽  
Bibliometric Analysis ◽  
Systematic Literature Review ◽  
Corporate Reputation ◽  
The Future ◽  
Corporate Social

Nowadays, Corporate Social responsibility (CSR) is becoming a buzz word, and more and more academics are putting efforts on CSR studies. It is believed that CSR could influence Corporate Reputation (CR), and they hold a favourable view that CSR leads to a positive CR. To be specific, the CSR related activities in the reputational context have been regarded as ways that associate to excellent financial performance, value creation, etc. Also, it is argued that CSR and CR are two sides of one coin; hence, to some extent, doing CSR is equal to establishing a good reputation. Still, there is no consensus of the CSR-CR relationship in the literature; thus, a systematic literature review is highly in need. This research conducts a systematic literature review with both bibliometric and content analysis. Data are selected from English language sources, and academic journal articles only, then, keyword combinations are applied to identify relevant sources. Data from Scopus and WoS are gathered for bibliometric analysis. In terms of the topic of CSR-CR, this literature review with bibliometric analysis has made four achievements. First, this paper has developed a systematic study which quantitatively depicts the knowledge structure of CSR and CR by identifying terms closely related to CSR-CR (such as ‘corporate governance’) and clustering subtopics emerged in co-citation analysis. Second, content analysis is performed to acquire insight on the findings of bibliometric analysis in the discussion section. And it highlights some insightful implications for the future research agenda, for example, a psychological link between CSR-CR is identified from the result; also, emerging economies and qualitative research methods are new elements emerged in the CSR-CR big picture. Third, a multidisciplinary perspective presents through the whole bibliometric analysis mapping and co- word and co-citation analysis; hence, this work builds a structure of interdisciplinary perspective which potentially leads to an integrated conceptual framework in the future. Finally, Scopus and WoS are compared and contrasted in this paper; as a result, Scopus which has more depth and comprehensive data is suggested as a tool for future bibliometric analysis studies. Overall, this paper has fulfilled its initial purposes and contributed to the literature.

scholarly journals Mapping the Knowledge of CSR and Sustainability

2021 ◽  
Vol 13 (18) ◽  
pp. 10106
Author(s):  
Eva M. Sánchez-Teba ◽  
María Dolores Benítez-Márquez ◽  
Guillermo Bermúdez-González ◽  
María del Mar Luna-Pereira
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Bibliometric Analysis ◽  
Scientific Knowledge ◽  
The Future ◽  
Future Direction ◽  
Corporate Social ◽  
Relationship Of ◽  
Further Development

This paper focuses on two concepts frequently used and studied by researchers: corporate social responsibility (CSR) and sustainability. In recent decades, many authors have questioned the relevance and connection between the two topics. A bibliometric analysis will be carried out with SciMAT over the period 2003–2021, to understand the evolution and relationship of the aforementioned terms, but also to show the relevance of the link between the different clusters, and to observe the breakdown of the driving themes over the period 2003–2021. The final purpose is to draw conclusions and indicate possible trends that will drive the path of CSR and sustainability, thus increasing scientific knowledge. The results show that the number of articles related to CSR and sustainability is steadily increasing and that the main driving themes have been CSR, sustainability and environment. Furthermore, a link between CSR, sustainability and business has been found in the analysis of the different thematic networks. The future direction of the research could be marked by a further development of the new driving themes, among which stakeholder focus and branding image stand out.

scholarly journals The Corporate Social Responsibility of Polish Energy Companies

Energies ◽  
2021 ◽  
Vol 14 (13) ◽  
pp. 3815
Author(s):  
Magdalena M. Stuss ◽  
Zbigniew J. Makieła ◽  
Agnieszka Herdan ◽  
Gabriela Kuźniarska
Keyword(s):  
Corporate Social Responsibility ◽  
Literature Review ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Energy Sector ◽  
Study Approach ◽  
Csr Strategies ◽  
Warsaw Stock Exchange ◽  
Corporate Social ◽  
Energy Companies

If corporate social responsibility (CSR) is expected to work efficiently, there should be a standardised approach for implementation of the CSR concept for all businesses, including companies operating in the energy sector. Although many companies declare compliance with CSR standards, further investigation should be undertaken to evaluate if and how those standards have been applied in practice. The aim of this research is to examine the level of standardisation of the CSR activities within Polish energy companies and explore the good practices developed by those companies. The Polish energy companies have been selected for the investigation as the literature review we conducted demonstrates that there is limited research in this area and there is a knowledge gap regarding how Polish energy companies apply CSR regulation in practice. To accomplish the stated aims, the following research questions were developed: (1) What is the essence of applying the CSR concept in Polish energy companies, and at what level of development is the concept applied? (2) To what extent do Polish energy companies have a common approach to the CSR concept, and in what areas are there differences? (3) To what extent have Polish energy companies applied global CSR standards and solutions? (4) Is there a gap between the declared measures of CSR and their actual implementation in Polish energy companies? The research methodology of this study is based on a systematic literature review of the sources acquired from databases such as ProQuest, Emerald, SCOPUS and the Jagiellonian University Library. The multiple case study approach was identified as the most suitable research tool. Companies for the study were selected according to their affiliation to the energy sector and listing on the main market of the Warsaw Stock Exchange. These two assumptions allowed us to base this study on the largest Polish energy companies that have international status. Six areas of CSR annual report disclosures have been identified and used for the investigation and analysis. This research looks at similarities and difference between these six aspects of CSRs disclosed by Polish energy companies. The investigation allows us to conclude that the top three energy companies use similar tools to build their CSR strategies: formalised CSR concept, published CSR reports, disclosure of CSR information on the company website, CSR related activities offered to stakeholders, obtained CSR certificates, and CSR awards. This indicates the existence of a standardised approach to CSR across Polish energy companies.

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 CSR in Management Sciences: Is It “a Road to Nowhere”?

Economies ◽  
2021 ◽  
Vol 9 (4) ◽  
pp. 198
Author(s):  
Andrzej Janowski
Keyword(s):  
Environmental Management ◽  
Corporate Social Responsibility ◽  
Literature Review ◽  
Social Responsibility ◽  
Impact Factor ◽  
State Of The Art ◽  
Future Research ◽  
Management Journal ◽  
Extensive Analysis ◽  
Corporate Social

Over the years, the idea of corporate social responsibility has attracted the interest both of practitioners and researchers. While a discourse has occurred in the context of the meaning of Corporate Social Responsibility (CSR), there is no extensive analysis of the latest contributions. To address this gap, three objectives have been formulated for the purpose of this paper: to analyse development trends in CSR definitions, to assess the applicability of scientific efforts in the above-mentioned area and to demonstrate future research opportunities and threats based on the state-of-the-art in CSR. An organized literature review and bibliometric methods have been proposed based on 55 articles published in the “Corporate Social Responsibility and Environmental Management Journal”, the top ranked periodical with the highest Impact Factor, from its beginnings to January 2021. This research provides a clear overview of the recent CSR trends that are present in the literature, by pinpointing those works that refer to significant characteristics and indicate future trajectories of CSR in a managerial practical context, particularly important for the effectiveness of future CSR-oriented organizational activities. This paper summarises the existing CSR-related knowledge and constitutes the first attempt to investigate the process of the creation and development of the corporate social responsibility concept from its origins to its contemporary multidimensionality.

scholarly journals Corporate Social Responsibility and Corporate Financial Performance: An Empirical Literature Review

2021 ◽  
pp. 1-32
Author(s):  
Sonia Boukattaya ◽  
Zyed Achour ◽  
Zeineb Hlioui
Keyword(s):  
Corporate Social Responsibility ◽  
Literature Review ◽  
Social Responsibility ◽  
Financial Performance ◽  
Social Impact ◽  
Empirical Literature ◽  
Future Research ◽  
Corporate Financial Performance ◽  
Content Analysis Method ◽  
Corporate Social

This study aims to present a literature review of recent studies on the relationship between environmental, social and governance (ESG) performance, corporate social responsibility (CSR) and corporate financial performance (CFP) and to provide a path for future researches. Using content analysis method, a total of 88 papers published in renowned journals, over the period 2015-2021, were selected in the review. Several findings have been made: first, the majority of researches have focused on the CSR’s “social impact” hypothesis on CFP; the reverse relationship seems to have been overlooked. Second, the contested results are likely to be attributable both to differences in research contexts and CSR’ laws but also to biases relating to the operationalization of CSR concept and CFP proxies retained. Finally, several arguments are advanced arguing for an indirect link between CSR and CFP. Future research should, therefore, pay attention to the different contingent variables that are likely to affect the studied relationship.

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