திருக்குறள் அடிப்படையிலான சமூகப் பொறுப்பு (CSR) கருத்துகள் மற்றும் AI ஆதரவு நிலைத்த மேலாண்மை

The aim of this paper is to present a theoretical approach in order to propose a social responsibility management model for project management. This theoretical support is based on the topics of Corporate Social Responsibility (CSR) and Project Management (PM). In recent times, CSR has been widely applied in permanent organizations, but there is insufficient evidence to indicate that CSR has been systematically incorporated into projects, which are temporary organizations, specifically in PM practices. The method employed began by setting the topics that should be consulted. Then, the documentary research was carried out using renowned databases and books in the two topics, based on the definition of keywords in each of them. Thereafter, the results of the research were classified by topic, and, finally, the theoretical framework was drawn up. The result revolves around items such as social responsibility, CSR, and stakeholders, as regards CSR; and revolves around the items of project and PM, as concerns PM. There is also discussion conducted based on the relationship between CSR and PM, according to the background research. The conclusions relate to the different theoretical approaches found for the concepts of CSR, project, and PM, which frame the development of research.

This paper presents an overview and analysis of plan-do-check-act (PDCA) based management system frameworks and other similar structured frameworks that were developed for the systematic implementation and management of corporate social responsibility (CSR), corporate sustainability (CS) and sustainable development (SD). With the aim of providing a comprehensive insight to support future research on this topic, this paper focuses on uncovering the different systematic approaches that can be adopted for the implementation and management of these stakeholder concepts at the organizational level. Our extensive literature search for articles that were published between 2000 to 2017 was able to identify only nineteen relevant articles, which indicates that there is very limited research in this field of work. Our analysis of the frameworks revealed that diverse approaches were developed for CSR. Apart from the traditional management system approach that are based on ISO 9001 (quality management standard) or ISO 14001 (environmental management standard), a variety of other approaches such as frameworks that are built on ISO 26000 (social responsibility guidance standard), organizational change management theories as well as other concepts that are similar to the PDCA cycle were developed for CSR. In contrast to the approaches for CSR, the frameworks that were developed for the implementation and management of CS or SD are mainly based on ISO 14001.

The research aims to explore the links among corporate governance, corporate social responsibility, and earnings management, considering vital roles of each component in Vietnam. There were 500 questionnaires provided to the targeted enterprises, where there were 150 enterprises in Ho Chi Minh Stock Exchange, 150 enterprises in Hanoi Stock Exchange, and 200 enterprises in the unlisted public company market. Of the distributed questionnaires, only 289 replies offered needed information for analyses. The data derived from these firms was based on their annual or sustainability statements that were retrieved from the websites. This research used a six-year rolling window to calculate earnings management. To compute that variable, lagged year information was included, so the data from 2011 to 2017 was needed to collect. The empirical results show that corporate governance mechanism is a significant moderation in the positive link between good corporate social responsibility and earnings management. Furthermore, corporate social responsibility and earnings management also play mediating roles in the associations among corporate governance, corporate social responsibility, and earnings management. This project recommends that corporate governance mechanism is an essential driver of the managerial behaviors in social responsibility and ethical accounting practices, which are in turn mediators in the joint research model.

There are rising calls for the adoption of responsible management practices in virtually every economic sector of both developed and developing economies. Among others, efforts to promote responsible management have been championed by governments, international organisations, academic institutions, and industry regulators. In developing economies, such moves have spawned numerous success stories across diverse sectors such as energy, mining, manufacturing, and agriculture. Despite these glowing achievements, a plethora of challenges persist that threaten the sustainable development agenda. Against this backdrop, we address some crucial pathways for the sustainability logic and responsible management philosophy, as exemplified by contemporary practices across various sectors within the emerging markets context. We conceptualised responsible management as built on three pillars and examine the contribution of this triad of cognate concepts and practices: corporate social responsibility, green business, and sustainable management. We argue that social responsibility is pivotal to responsible management since it is imperative for corporations to consider the interests of multiple stakeholders, including employees, the society, the environment, future generations, and not only the interests of companies and investors. Akin to corporate social responsibility are sustainable management practices. We applaud current sustainability transitions concerning initiatives by businesses to drive meaningful and rewarding sustainability action. However, considering the upsurge of irresponsible and unsustainable business practices that harm the biosphere, needlessly kill wildlife, deplete natural resources, and destroy vegetation, the chapter explicates some specific ways in which businesses in emerging markets can drive green business initiatives from thought to finish, as expressed through green sourcing, green processing, green production, and green consumption practices. We also make recommendations regarding how governments, policymakers, and managers can support and embed the responsible management agenda in emerging markets. The chapter recommends that organisations must reimagine present-day sustainability actions by adopting innovative and sustainable initiatives such as reducing consumption, recycling, remanufacturing, reusing resources, and employing cutting-edge technology to monitor business processes across the entire value-chain from manufacturing to the end-user. At the micro level, we advocate that firm managers, entrepreneurs, and individuals must propel efforts in adopting responsible management practices. Finally, this chapter introduces the multisectoral chapters contained in the pages of this book, outline contributions to theory, and discuss practical managerial and policy implications.

Introduction. Corporate social responsibility (CSR) management is pivotal for the strategic development of the national economy and the sustainability of companies. Considering the intensification of environmental and social issues, companies that integrate the principles of sustainable development into their activities can enhance their image and ensure long-term economic efficiency. Aim and tasks. This study examines the key principles of corporate social responsibility management and their impact on the economic, social, and environmental development of companies. It also examines the role of CSR in sustainable economic development and its significance in establishing a socially responsible business environment. Results. The adoption of CSR principles enhances business positions, as proven by the increase in the number of companies publishing CSR reports from 20% in 2011 to over 90% of S&P 500 companies in 2022. This contributes to positive economic dynamics, with the annual growth of legal entities reaching 8.5% between 2020 and 2023, while the number of private enterprises decreased by 0.2%. The key components of corporate reputational capital included product and service quality (20.2%), management quality (14.9%), citizenship (14.6%), financial success (13.4%), and innovation (13.3%). In 2023, the distribution of companies by CSR type was as follows: large Ukrainian enterprises (67%) and enterprises with foreign capital (18%) were the most common, while multinational corporations accounted for 13%, and medium-sized enterprises accounted for 2%. CSR has a positive impact on company performance, reflected in reputation (93.6%), quality (85.3%), innovation (83%), customer satisfaction (81.7%), productivity (80.4%), and market accessibility (71.3%). Conclusions. CSR management is crucial for sustainable development and promotes responsible economic practices. The analysis of CSR projects of domestic companies in the context of sustainable development and social responsibility has identified key activities of the most socially responsible companies in Ukraine that provide charitable assistance to the population (74%), support medical services (54%), and organise leisure activities and resettlement (47%). The implementation of corporate social responsibility through innovations, social programs, and environmental initiatives not only adds value to businesses but also fosters favourable changes in the community and the environment.

This study aims to analyze the implementation of good Corporate Social Responsibility (CSR) and Green Human Resources Management in the Sharp Electronics company. The main focus of the research is to understand how Sharp Electronics integrates corporate social responsibility and sustainable human resource management to achieve sustainable and environmentally friendly business practices. The results showed that Sharp Electronics has shown a strong commitment to social and environmental aspects through various CSR initiatives. Sharp Electronics' success in implementing CSR and GHRM has had a positive impact on the company's image, increased employee engagement, and created long-term business sustainability. As such, this research provides an in-depth insight into the CSR and GHRM practices at Sharp Electronics, which can provide inspiration and learning for other companies in their efforts towards better sustainability and social responsibility.

The purpose of this study is to explore the role of corporate social responsibility (CSR) in the management of SMEs. Corporate Social Responsibility is an important factor of businesses and involves social and environmental issues. It deals with the internal and external environment of enterprises and aims at their continuous development. It helps the companies to be accountable to shareholders and stakeholders. The aim of the paper is to exprore corporate social responsibility in business management, the specific features of this, the approach of the organization of the parties involved. The methodology used is based on bibliographic research, text analysis and the linking of findings from research to the current state of affairs. The expected results of the study are focused on the necessity of the SMEs to take initiatives to improve the quality of corporate social responsibility and the importance of changes in these organizational structures in order to gain more responsibility and effectiveness. Also, it seems that there is a positive correlation between CSR and performance. The above findings can help to inform the public about the current situation of small and medium-sized enterprises and identify the causes of delays in the development of better corporate social responsibility in the business environment.

This article examines Corporate Digital Responsibility (CDR) as an emerging extension of Corporate Social Responsibility (CSR) in the digital era. It emphasizes that technological advancements require organizations to adopt responsible digital practices that protect data privacy, ensure cybersecurity, promote digital inclusion, and uphold ethical standards in artificial intelligence (AI) and innovation. As a complement to CSR, CDR addresses ethical, social, and environmental challenges from digital transformation, supporting sustainable development goals. The study explores CDR's conceptual foundations and ethical frameworks, highlighting principles of transparency, accountability, fairness, privacy, and social justice. These principles are implemented through institutional commitment, stakeholder engagement, ethics-by-design approaches, and integration with CSR initiatives. The article outlines CDR's scope, including data responsibility, cybersecurity, digital ethics, inclusion, environmental impacts, regulatory compliance, and governance. The article differentiates CDR from CSR, noting that while CSR addresses broad environmental, social, and economic responsibilities, CDR focuses on digital risks and opportunities. This positions CDR as an essential subset within CSR, aligning digital transformation with sustainability objectives. European examples demonstrate CDR implementation through regulatory frameworks, corporate governance codes, and public policies. The article identifies key development areas: creating standardized metrics to evaluate CDR effectiveness, enhancing cross-sector collaboration, expanding research on ethical AI deployment and algorithmic bias mitigation, promoting digital literacy initiatives, and aligning CDR with global sustainability agendas like the UN Sustainable Development Goals. This approach ensures digital practices contribute to societal objectives while maintaining corporate accountability.

PurposeThis study aims to empirically investigate the relationship between corporate social responsibility (CSR) and sustainable management of wastes and effluents (SMWE) in Lagos Megacity.Design/methodology/approachThe paper adopts a quantitative research method, specifically the use of a Web-survey technique for eliciting responses from a cross-section of companies affiliated to the Lagos Chambers of Commerce and Industry (LCCI). From a target population of 2,300 companies, a sample of 92 companies was drawn using the sample determination formula of Parten (1950). The 92 sampled companies were randomly administered Web-based questionnaires through their official emails. Finally, the 56 responses received from the participating companies (corresponding to 61 per cent response rate) were analysed electronically and the results presented using descriptive and inferential statistics.FindingsThe results show strong positive relationships between CSR and advocacy on waste and effluents (0.7), environmental impact response (0.7), environmental sustainability policy (0.6) and preventive negative impact (0.6) with P < 0.05. However, weak positive relationships exist between CSR and monitoring mechanisms (0.3) and adequacy of infrastructure for wastes and pollutants management (0.4). Overall, there is a significant positive relationship between CSR and sustainable management of solid wastes and effluents in the sampled companies in Lagos.Research limitations/implicationsThe research is limited to Lagos Megacity because it is the industrial and commercial hub of Nigeria. Besides, there are several industrial associations in Lagos, but the selected association was the LCCI with 56 sampled companies.Practical implicationsThe research supports and validates the theory of planned behaviour (TPB), which explicates that performance behaviour of organisations is influenced by the behavioural intention and behavioural control. However, behavioural intention of organisations may be carried out, abandoned or revised based on ever changing circumstances or contexts.Originality/valueThe study bridges the gap between theory and practice of environmental CSR by enriching the understanding of academics and practitioners on CSR and environmental sustainability relationships in Lagos Megacity.

Subject. This article models the process of interaction of enterprises and stakeholders in the corporate social responsibility (CSR) management system of industrial enterprises. Objectives. The article aims to develop a model of interaction between industrial enterprises and stakeholders in the CSR management system, based on the Win-Win game concept, ensuring sustainable development, and preserving competitive advantages. Methods. For the study, we used the logical, systems, and structural analyses, as well as the expert assessments, graphical, and visualization methods. Results. The article presents an author-developed model of interaction of industrial enterprises and stakeholders in the CSR management system, based on the Win-Win game concept. The testing of the model at machine engineering enterprises shows trends in collaboration with various types of stakeholders and the influence on CSR strategy choices. Conclusions and Relevance. The proposed model can help systematize the work of enterprises with stakeholders in the CSR management system, identify priority areas for interaction, and enhance the effectiveness of CSR activities of industrial enterprises. The results of the study can be used by industrial enterprises to improve CSR management, build effective interaction with stakeholders, develop sustainable development strategies, as well as interact with government bodies and relevant organizations for monitoring and evaluating the level of CSR in industries, and develop measures of government support and stimulate socially responsible business.

PurposeThe purpose of this study is to ascertain how corporate social responsibility (CSR) managers are justifying the adoption of automation technologies in India, which is simultaneously creating job loss.Design/methodology/approachIndian firms to become and maintain superior levels of competitiveness in the marketplace had initiated the adoption, as well as usage of automation technologies such as robotics, additive manufacturing, machine learning and others. Such firm initiatives led to job loss in communities where the firm had a presence with its plants and offices. CSR managers primarily engaged with communities to undertake firm CSR initiatives. Job creation and its continuance have been a sacred component in this narrative. The adoption of automation technologies had altered this point of conversation. CSR managers had to justify both organizational actions from a firm perspective and reconcile the same to the community leaders. In this research, an exploratory study was conducted with a semi-structured open-ended questionnaire with 28 CSR experts. Data was collected through personal interviews and the data was content analysed based upon thematic content analysis.FindingsThe results indicated that CSR managers rationalized the adoption of automation technologies from a push-pull-mooring (PPM) perspective from a firm centric point of view. While for justification from a community (social) centric perspective, dominantly system thinking with fair market ideology than normative justification, utilitarian rather than deontological thinking (DT) and organizational economic egoism (OEE) rather than reputational egoism was applied.Research limitations/implicationsThe study applies the theories of the PPM perspective from a firm centric point of view. While for community-based theoretical justification – system thinking with fair market ideology than normative justification, utilitarian rather than DT and OEE rather than reputational egoism was used.Practical implicationsThis study finding would help CSR managers to undertake community activities while their firms are adopting and implementing automation technologies that are creating job loss in the very community their firms are serving. Mangers would get insights regarding the steps they should undertake to create harmony.Originality/valueThis is one of the first studies that delve regarding how CSR managers are justifying the adoption of automation technologies in India, which is simultaneously creating job loss. Theoretically, this study is novel because the study question is answered based upon the adoption of automation technologies from a PPM perspective from a firm centric point of view. While, for justification from a community (social) centric perspective, dominantly system thinking with fair market ideology than normative justification, utilitarian rather than DT and OEE rather than reputational egoism was applied.

This exploratory study aims to develop a critical understanding of how large hotel groups can define strategic sustainability objectives in order to create shared value. It is the first study to conduct a comparative analysis of the publicly available sustainability reports from the 50 largest hotel groups in the world, and to combine these with interview responses from a sample of their Corporate Social Responsibility (CSR) managers and industry sustainability experts. The richness of this data enables the investigation of complex and interdependent factors that influence strategic sustainability planning, measurement, management and reporting. This study first proposes a strategic management framework, the Materiality Balanced Scorecard (MBSC), to design, communicate and realise CSR strategies that create shared value. The MBSC combines the Balanced Scorecard, and its sustainability adaptations, with the principles of inclusiveness, materiality and responsiveness of the AA1000 Stakeholder Engagement Standard. The MBSC constitutes a theoretical contribution in the emerging literature addressing the relationship between sustainability performance management and reporting. This study then attempts to characterise and identify the internal determinants of the CSR management and reporting of large hotel groups, in order thence to appraise the feasibility of implementing the MBSC within the hotel industry. This study addresses the gap in the literature about hotel groups integrating CSR agendas into their organisational strategies, practices and processes. It extends earlier knowledge by including (1) cognitive determinants (in respect to the stakeholder culture, the stakeholder management capability, the stakeholder influence capacity, as well as the capacity building in respect to stakeholder engagement and materiality), (2) organisational determinants (CSR roles and responsibilities, internal accountability and cross-departmental coordination) and (3) technical determinants (integration of CSR within the overall business management, and the accuracy and comprehensiveness of the performance management systems). The research establishes the implications of the determinants for the mismanagement of sustainability and progress towards adopting the shared value approach. The study also critically assesses the adoption by large hotel groups of the inclusiveness, materiality and responsiveness principles that are central to the MBSC. It constitutes the first study to assess those three principles in tandem, and together with their effect on the organisations’ accountability. It is also the first empirical study on the disclosure of and barriers to materiality. The study identifies the symbolic adoption of reporting guidelines and characterises the process of managerial capture of the reporting process. The comparison between sustainability disclosure, environmental performance and sustainability integration reveals that the sustainability reports do not reflect the management of sustainability, adding to the body of knowledge that suggests sustainability reporting does not deliver accountability to stakeholders. Based on these findings, a refined conceptualisation of the principles of inclusiveness, materiality and responsiveness embedded in the MBSC is proposed to help organisations to develop shared value strategies, thereby making a practical contribution to address the limited guidance available on the implementation of shared value. Overall, the MBSC is rather idealistic when compared to the reality of the hotel industry, because the requirement to adopt shared value strategies seems mostly infeasible. Nonetheless, the MBSC may be applicable in proactive organisations as long as they are willing i) to commit to shared value and ii) to engage with the principles of inclusiveness, materiality and responsiveness openly, as a means to operationalise this commitment.

PurposeThis paper aims to analyze the adherence of social responsibility management (SRM) in Brazilian organizations and to identify the driving and the resistance forces to implement it.Design/methodology/approachThis article presents a deep literature review on SRM, corporate social responsibility (CSR) and stakeholder management, which aim to support a survey research to define, according to experts, the market perception of adherence of SRM.FindingsThe paper presents evidence that there is adherence on the part of the practices of organizations that adhere to the theoretical foundations of SRM in Brazil. It was found that organizations should seek to improve nine areas to implement SRM and can use each of these areas strategically or all together.Practical implicationsThis study provides an opportunity for employees whose perceptions are aligned based on educational programs and engagement in CSR, and these gains favor the improvement of their own management and the quality of relationships.Social implicationsThe research provides an opportunity to recast actions and the possibility of being recognized by stakeholders as active agents in this process.Originality/valueThis study sheds new light on both SRM and the CSR literature because of its attempt to bridge the theoretical foundations and market practices, which was performed to verify the gaps in corporative SRM process of Brazilian organizations. This study highlights for researchers and practitioners a relevant field of study whose importance is widely recognized but whose results remain scarce and limited.

Is corporate social responsibility possible in the mining sector? Evidence from Catalan companies

Artificial Intelligence (AI) in the corporate environment has been the subject of several current social debates of many scientific studies in reshaping human resource management (HRM) practices. There is a significant research gap in understanding how artificial intelligence (AI) can be ethically and effectively integrated into human resources management (HRM), particularly in relation to corporate social responsibility (CSR). This study aims to address this gap by proposing a maturity model to assess and guide the responsible implementation of AI in HRM practices. The research goal focuses on how AI can be aligned with CSR principles to ensure ethical, transparent, and socially responsible usage in organizational settings. The methodology includes a comprehensive review of 52 academic papers, employing bibliometrics, network analysis, and thematic content analysis to explore the interplay between AI, CSR, and HRM. These analyses allowed the identification of key ethical concerns and challenges in AI-driven HRM practices, such as bias in AI algorithms, data privacy issues, transparency, and the need for technical proficiency among HR professionals. The findings reveal a five-level AI maturity model, each stage representing progressive alignment with CSR principles. Organizations at lower maturity levels tend to have ad-hoc AI implementations with minimal CSR focus, while those at higher levels demonstrate full integration of ethical AI practices. Additionally, the study highlights the importance of transparency, accountability, and employee empowerment as critical elements for advancing AI maturity in HRM. This research contributes by offering organizations a practical tool to assess and enhance their AI-driven HRM processes through a CSR lens. It also provides a foundation for future research on strategic policy development, ethical AI governance, and continuous improvement in the integration of AI in HRM. Scholars are encouraged to explore these areas further, particularly in understanding how AI can foster not only organizational efficiency but also social responsibility and ethical standards.