Concept Of Corporate Social Responsibility Research Articles

Corporate Sustainability Due Diligence

Ever since the concept of Corporate Social Responsibility (CSR) be-gan to take off in the 1970s, multinational corporations (MNCs) and international organizations have attempted to implement a variety of voluntary initiatives to detect and prevent human rights and environ-mental abuses within corporate supply chains. Despite these voluntary initiatives, however, human rights violations and environmental dam-age have continued to occur frequently within the supply chains of MNCs, leading to increased calls for binding, “hard law” remedies. The adoption of the United Nations’ Guiding Principles on Business and Human Rights (UNGPs) in 2011 catalyzed efforts to adopt domestic mandatory human rights due diligence (mHRDD) laws, and since 2017, a growing number of nations have passed more comprehensive human rights and environmental due diligence (HREDD) laws that recognize the connection between human rights and the environment. The most ambitious HREDD proposal thus far is the European Union’s proposed Corporate Sustainability Due Diligence Directive (CS3D), which, when enacted, will impose mandatory human rights and environmental due diligence requirements on corporations that conduct business in the European Union. This Note assesses the feasibility and desirability of adopting domes-tic HREDD legislation in the United States based on the framework provided by the EU’s proposed CS3D. The predominant reliance in the U.S. on voluntary CSR initiatives and limited disclosure regulations is insufficient to prevent human rights and environmental abuses in the supply chains of US-based MNCs. This Note argues that the proposed CS3D provides a promising model for how Congress could take strong-er action in this area. Although it would not completely prevent adverse impacts and could be initially challenging to implement because of the ambiguity surrounding its scope, comprehensive federal HREDD legislation based on the CS3D framework would be a significant step towards filling in the gaps in U.S. corporate accountability.

Perceptions and Attitudes of SMEs and MNCs Managers Regarding CSR Implementation: Insights from Companies Operating in the Retail Sector

To establish a responsible business environment, it is important to analyze the way corporate social responsibility (CSR) is implemented within the business world. In this respect, managers play a crucial role in designing and applying the CSR concept and practices. Therefore, this paper aims to identify and analyze the perceptions and attitudes of medium-sized enterprises (SMEs) and multinational companies (MNCs) managers in the Romanian retail sector related to CSR implementation. A documentary research approach and a qualitative research methodology through the use of four focus groups were utilized to fulfill the above-mentioned purpose. Additionally, the authors employed content analysis and Nvivo 14 software to process the collected data. The findings indicate that the size of firms represents a key element of managers’ perceptions and attitudes regarding CSR. Particularly, SME managers have a lower level of familiarity with the concept and the potential advantages for business compared to MNC managers. Furthermore, when it comes to CSR practices, MNCs use a comprehensive approach to meeting the demands of their stakeholders, whereas SMEs prioritize the requirements of their employees. One major obstacle in implementing the CSR concept continues to be the high expenses involved in the businesses.

CSR of Platform Enterprises in the Era of Digitalization

The concept of Corporate Social Responsibility (CSR) has a long history and has always been a topic of controversy. Scholars have continuously researched it without pause. During the traditional phase dominated by manufacturing industries, scholars debated whether companies should assume social responsibility and what specific responsibilities they should fulfill. The theories of shareholder orientation and stakeholder theory emerged in this context. In the present era of digitalization, which has reshaped traditional business models and significantly impacted people’s work and lives, platform enterprises have not only contributed to economic development but have also brought forth prominent social issues. These issues include allegations of monopolistic behavior, leakage of user information, and infringement of consumer rights. To varying degrees, these challenges expose the lack of social responsibility in platform enterprises and the absence of effective legislation and regulation. This paper explores the legal and regulatory dilemmas faced by platform enterprises in fulfilling social responsibility in the digital age, and discuss the innovation and governance of social responsibility from individual, corporate, and societal perspectives.

Corporate Social Responsibility and Sustainable Development in India

Corporate Social Responsibility and Sustainable Development in India

AN OVERVIEW OF CORPORATE SOCIAL RESPONSIBILITY ACTIVITIES IN COIMBATORE DISTRICTS

The concept of Corporate Social Responsibility is a very broad one, encompassing the various dimensions of the business world. Social responsibility in marketing involves focusing efforts on stake holders who want to make a positive difference with their requirements. Social responsibility has a great impact in the performance of various organizations. The CSR strategies may vary in accordance with company nature(size), Type, Form of Industry. The CSR ambit is getting bigger and for upcoming years it would turn as a unique knowledge base for analysing and achieving sustainability goals as among various large economies. India is a country which has assured by mandating CSR through its legislative action. This study focus on companies CSR efforts from their practices to broad societal impacts, be explained by the Classical model, Stakeholder model, Sustainability model, Concentric Circle model, or by a combination of all four.

KONSISTENSI PENGATURAN TANGGUNG JAWAB SOSIAL DAN LINGKUNGAN PERUSAHAAN DALAM PERATURAN PERUNDANG-UNDANGAN DI INDONESIA

The article aims to find out and examine the inconsistencies in the regulation of corporate social and environmental responsibility in Indonesian laws and regulations and the legal politics of corporate social and environmental responsibility in Indonesian laws and regulations. This research is normative research with a legal political approach. The data source is in the form of secondary data consisting of primary legal materials and secondary legal materials. Methods of data collection using literature and interviews. Primary legal materials and secondary legal materials were analyzed using legal analysis methods. The thinking process used to draw conclusions is the deductive thinking process. There are inconsistencies in the regulation of corporate social and environmental responsibility in Indonesia, especially in Law Number 25 of 2007 concerning Investment and Law Number 40 of 2007 concerning Limited Liability Companies. There is an inconsistency or discrepancy in the regulation of corporate social and environmental responsibility because there is a discrepancy in the concept of corporate social and environmental responsibility in several laws that regulate this matter. Arrangements regarding social and environmental responsibility in Indonesia should be developed to address the current issues of corporate social and environmental responsibility. Renewal of social and environmental responsibility regulations can be carried out by taking into account the legal system and legal principles in force in Indonesia. This will enable the creation of legal certainty and provide justice for the parties in the implementation of corporate social and environmental responsibility.

Проблемы реализации принципов социальной ответственности бизнеса в России

Business social responsibility is a form of self–regulation of business, which is aimed at achieving social, environmental, and philanthropic goals jointly with society and at the same time contributing to strengthening the brand's reputation. The principles of Business Social responsibility (SOB), or corporate social responsibility of business organizations, are now steadily spreading around the world, involving new countries and organizations - from small enterprises to multinational companies. Although the principles of the SOB are uniform, they acquire the characteristics of the country whose companies implement them in their activities. Priorities in the development of the state, the political structure, the state of the economy in the country, and key global problems leave their mark. In Russia, the concept of CSR has appeared relatively recently, at the moment there is an active process of forming an integrated approach to this phenomenon, which causes the emergence of a significant number of problems related to various aspects of the process under consideration. The purpose of the study is to analyze the dynamics of the development of social responsibility of Russian business through the prism of non–financial reports provided and to formulate the main problems of CSR implementation at the present stage. Research results: the concept, essence and basic principles of corporate social responsibility are considered, the main stages of the formation of CSR principles in Russia are studied. The dynamics of the provision of non-financial reports over the past 10 years has been analyzed, the structure of the submitted reports has been evaluated by industry characteristic of companies and by the share of organizations providing reports on a regular basis. The main disadvantages of the introduction of CSR principles from the point of view of entrepreneurship are studied. The main problems of CSR implementation at the current stage of development of the Russian economy are formulated and disclosed in detail. In the final part of the work, the main advantages of forming an integrated approach to the concept of CSR at the national level are formed, the main advantages of this process are presented.

Environmental function of business: content and role in modern economy

The environmental aspect of business activities is considered in the vast majority of cases as an element of corporate social responsibility or as part of the social function of enterprises. Within the framework of this study, the goal was set to justify the feasibility of identifying the actual environmental function of business and to reveal its role and content. Such a step will allow, if necessary, to analyze it in isolation from the general social vector of development of private enterprises based on a separate concept. To achieve the goal, four tasks were consistently solved. Firstly, the essence and importance of the “green” transition within national economies is revealed. Secondly, evidence is provided of the priority of the process of greening business structures in comparison with other vectors of growth of the Russian “green” economy. Thirdly, the main provisions of the theory of environmentally oriented business are formulated on the basis of the concept of corporate social responsibility. Fourthly, the concept and components of the “green” function of business at the present stage are revealed.

Corporate Social Responsibility

The concept of Corporate Social Responsibility (CSR) has gained increased significance in recent years. The growing focus on CSR has changed the attitude of businesses all over the world, and India is not an exception. The concept of CSR is not new to India; historically speaking, social responsibility of companies is a well-established phenomenon in India, and the country has one of the world's richest traditions of CSR. In its oldest forms, CSR in India included the concept of corporate philanthropy and the Gandhian Trusteeship model. But the liberalization of the Indian economy in the 1990s led to a fundamental shift from the philanthropy-based model to a multi stakeholder approach whereby companies are deemed responsible for all stakeholders, including financial stakeholders, employees and the community. The liberalization of the economy also led to the increased presence of large global corporations such as Microsoft, IBM, and others on Indian soil, which thereby exposed India to a highly developed regime of CSR initiatives. Additionally, a strong desire to compete and succeed in the global economy drove Indian business enterprises to integrate CSR into a coherent and sustainable business strategy. These enterprises, both public and private, have realized that their long-term success depends on the satisfaction of their stakeholders, and that ignoring them could jeopardize the company's future prospects in the community. This article discusses the concept of CSR as understood by Indian businesses in the past, and the changing interpretations of the concept in the age of globalization and expanding markets. The article further discusses the efforts toward community and social development made by both state-owned enterprises (SoEs) and private-sector businesses. After a detailed analysis, the article concludes that the future of CSR in India is brought, and that its importance will continue to grow even further given the increasing importance accorded to CSR world-wide, and India's own realization that it needs CSR to achieve long-term sustainability in the world economy.

Advancing Corporate Social Responsibility: Development of a Measurement Scale Unveiling Organizational Citizenship Behaviors in Culturally Diverse Environments

Abstract Objective The modern concept of corporate social responsibility (CSR) is increasingly becoming integrated into the practices of organizations. One of the distinctive individual competencies in CSR is the ability to work in a multicultural environment. This study proposes a suitable empirical measurement tool that facilitates understanding organizational citizenship behaviors focused on cultural diversity (OCBCs). Methodology To validate the OCBC measure, 980 participants completed the questionnaire (n = 980). An exploratory factor analysis (EFA) was conducted on one part of the sample as a prerequisite to a confirmatory factor analysis (CFA) on the other part of the sample. Finding This tool enabled the identification of two main types of OCBCs: cultural initiative and cultural helping. These actions enhance organizational practices for integrating cultural diversity and promoting diverse cultural values. Value Added This study furthers the understanding of OCBCs and the role of individuals in culturally diverse contexts. This study contributes to international human resource management research and practice by developing an instrument for use in expatriate contexts or in those associated with organizational cultural diversity. It provides a deeper look at OCBs and contributes to the scientific literature on the role of human resources in promoting sustainable development in organizations. Recommendations The OCBCs measurement tool could assist human resource managers seeking to encourage and facilitate the performance of appropriate OCBCs in the workplace. This performance will allow OCBCs to facilitate informal learning.

ADVANCING HEALTHCARE THROUGH CORPORATE SOCIAL RESPONSIBILITY: A CASE STUDY IN COIMBATORE DISTRICT

The concept of Corporate Social Responsibility (CSR) has expanded from traditional profit-focused models to include an organizations wider commitment to make beneficial contributions to the environment and society. This study examines the use of corporate social responsibility (CSR) in the healthcare sector in Tamil Nadu, highlighting the importance of companies operating in this field coordinating their operations with social, economic, and environmental concerns. The study explores the different initiatives and activities that healthcare organisations take on to support community development and well-being. The three main pillars that underpin the healthcare sectors CSR initiatives in Tamil Nadu are increasing access to medical facilities, raising public awareness of health issues, and funding healthcare-related projects. Through an analysis of case studies and contemporary practices, this study elucidates the diverse strategies utilised by healthcare organisations in the area to discharge their social obligations. These programmes support the communitys overall sustainable development in addition to addressing pressing health issues.

Analysis of Biogas Assistance Program in Dairy Farm Development

Corporate Social Responsibility (CSR) is a form of corporate social responsibility towards the community and environment around the company. The biogas assistance program is one of PJT II's CSR programs in order to accelerate the handling of damage to the Citarum river watershed (DAS) and for the purpose of empowering the community, especially dairy farmers who come from members of the KPBS Pangalengan dairy farmer group. The aim of this research is to determine the mechanism for implementing the biogas assistance program as part of CSR activities and to analyze the benefits of implementing the biogas assistance program in developing the sustainability of dairy farming businesses. This research was conducted in November – December 2023. This research was conducted using a qualitative approach using the case study method. Primary data was obtained through in-depth interviews with informants selected purposively from twenty-one people consisting of the company, participants receiving assistance and implementing parties. The results of the research show that the implementation of the biogas assistance program has been implemented through a process planning, organizing, actuating, controlling (POAC) in the program mechanism, apart from that, the analysis of the program's objectives is to reduce pollution and damage to the Citarum watershed as a result of breeder activities and provide opportunities to increase income independently and sustainably and is an effort to increase breeder awareness to better protect the surrounding environment so that it can speed up the handling of damage to river watersheds that is currently occurring.

PELAKSANAAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PERUSAHAAN GLOBAL IKEA: ANALISIS PENDEKATAN PIRAMIDA CARROLL

This research aims to analyze and identify the implementation of Corporate Social Responsibility (CSR) by the global company IKEA, which is the world's largest furniture company. As known, the concept of CSR emerged as a form of corporate governance to address the social and environmental impacts of company activities. The implementation of CSR by companies is crucial considering that economic and social goals for a company do not function separately but rather mutually influence each other. This research utilizes a qualitative approach and Archie B. Carrol's CSR Pyramid theory as an analytical tool. Through this research it can be observed that IKEA carries out a series of CSR activities, including economic responsibility, legal compliance, ethical responsibility, and philanthropic responsibility. The implementation of CSR by IKEA has a significant impact on the company's growth and can enhance a positive reputation in the eyes of the global community.

Corporate Spiritual Responsibility (CSpR): Kontruksi Model CSR berdasarkan Surat Al-Mudassir dan Kitab Tarbiyah Wa Tahdzib

Purpose: This study aims to construct the model of Corporate Social Responsibility (CSR) based on Surah Al Mudassir and Kitab Tarbiyah Wa Tahdzib in Islamic boarding schools.
 
 Method: This research uses a postmodernist-interpretivist paradigm where the research tries to integrate the meaning of each data obtained through interviews and construct a Corporate Social Responsibility (CSR) model based on Surah Al Mudassir and the Kitab of Tarbiyah Wa Tahdzib. 
 
 Results: Empirically in Islamic boarding schools, it was found that 1) The application of Corporate Social Responsibility (CSR) towards profits is interpreted as sustenance that arises from a sense of sufficiency and gratitude, 2) The application of Corporate Social Responsibility (CSR) towards people is interpreted as charity service. 3) The implementation of corporate social responsibility (CSR) for the planet is interpreted as mutual concern and responsibility. 
 
 Implications: this study provides implications for accounting science, especially the concept of CSR in a broader context
 
 Novelty: This study focuses on the construction of a CSR model that integrates organizational culture, religion and spirituality into a CSR model based on Surah Al Mudassir and Kitab Tarbiyah Wa Tahdzib

Corporate Social Responsibility Issues and Countermeasures of Chinese Private Enterprises

The present paper explored the concept and significance of corporate social responsibility (CSR) and examined the issues encountered by Chinese private enterprises in assuming CSR. It delved into the factors for CSR deficiencies from the internal and external aspects. Countermeasures from the perspectives of the enterprises themselves and supervision from government and society were outlined to enhance social responsibilities of private enterprises. It is hoped that the present research can inspire some novel ideas for the development of CSR in private enterprises.

Modern trends in the development of corporate social responsibility

In today’s rapidly changing global landscape, corporate social responsibility (CSR) has become an important component of the activities of enterprises striving for prosperity and maintaining a positive public image. According to the School of Classical Economics, the only task of the company is to obtain maximum profit by legal means. Within this framework, the company — by its nature — strives for economic benefits, according to which it is evaluated as successful or not, and does not seem to care about its social responsibility. However, with the development of social production and the rapid increase in the number and size of companies, much attention has been paid to the «theory of stakeholders», and it has become the subject of research. In fact, some researchers are putting forward innovative views on CSR, which is increasingly becoming a matter of serious concern, and as a result, more and more guidelines related to CSR are being implemented at the international level. Meanwhile, various coalitions, codes of conduct, valuation methods and investment standards have been developed for companies. But even though the concept of CSR is widely recognized around the world, there is still no consensus on what CSR is, what it covers and how it should be applied.

Analysis of Biogas Assistance Program in Dairy Farm Development

Corporate Social Responsibility (CSR) is a form of corporate social responsibility towards the community and environment around the company. The biogas assistance program is one of PJT II's CSR programs in order to accelerate the handling of damage to the Citarum river watershed (DAS) and for the purpose of empowering the community, especially dairy farmers who come from members of the KPBS Pangalengan dairy farmer group. The aim of this research is to determine the mechanism for implementing the biogas assistance program as part of CSR activities and to analyze the benefits of implementing the biogas assistance program in developing the sustainability of dairy farming businesses. This research was conducted in November – December 2023. This research was conducted using a qualitative approach using the case study method. Primary data was obtained through in-depth interviews with informants selected purposively from twenty-one people consisting of the company, participants receiving assistance and implementing parties. The results of the research show that the implementation of the biogas assistance program has been implemented through a process planning, organizing, actuating, controlling (POAC) in the program mechanism, apart from that, the analysis of the program's objectives is to reduce pollution and damage to the Citarum watershed as a result of breeder activities and provide opportunities to increase income independently and sustainably and is an effort to increase breeder awareness to better protect the surrounding environment so that it can speed up the handling of damage to river watersheds that is currently occurring.

ЕВОЛЮЦІЯ СИСТЕМИ КОРПОРАТИВНОЇ СОЦІАЛЬНОЇ ВІДПОВІДАЛЬНОСТІ

The pandemic and the post-Covid period, military actions on the territory of Ukraine have changed the orientations in the strategic planning of business entities. Entrepreneurs have become more socially responsible and environmentally conscious participants in the global economy. In the conditions of geopolitical and cultural transformations, they felt their important role in the formation of a strong civil society. The article examines modern aspects of corporate social responsibility (CSR) as a relevant component of enterprise management. The periods of formation and development of CSR are systematized, citing the authors of the main works of that time and the main ideas of doctrines. The limitations of each stage of evolution during the transition to the next one are defined. The conducted research proves that CSR is a complex multi-component system, the elements of which are able to stimulate the sustainable development of the ecosystem, contribute to social stabilization and environmental restoration. Creating a favorable environment for prosperity means not only supporting economic growth and entrepreneurship, but also ensuring equal opportunities, improving the quality of life, and investing in human capital. The authors characterized the theoretical foundations of CSR formation, highlighting approaches and concepts based on object-functional analysis. Practical recommendations for the effective use of CSR are offered, such as professional trainings, social and charitable missions, support for educational and cultural initiatives, implementation of environmental projects, energy saving and food security programs, cooperation with local communities, etc. CSR becomes a kind of catalyst for enterprises that seek to play a positive role in society and contribute to the development of the future welfare of nations. The decisive role of CSR in ensuring the competitiveness and successful development of enterprises in harmony with nature and achieving social progress of society in today’s globalization conditions has been confirmed.

Integration of Advanced Sri Practices Into the European Asset Management Industry: A Survey of Drivers

Sustainable and responsible investment (SRI) has experienced impressive growth in the last two decades. However, the adoption of advanced SRI strategies that go beyond the mere exclusion of companies or asset classes has not kept pace with this expansion, a critical development regarding its potential impact on sustainability. For this reason, this study aims to identify the main drivers for the adoption of advanced sustainable and responsible investment practices by asset management companies to know why and which companies better advance the strengthening of SRI in the European financial market considering an original combination of different SRI drivers. To investigate which factors seem to be more decisive in adopting more sophisticated SRI practices, we first conducted a survey among fund management companies that manage and/or distribute investment funds in Europe. Second, we used logistic and multivariate regressions as analytical tools for testing the hypotheses. Results show that societal pressures and a formal corporate social responsibility policy are the main drivers for adopting advanced SRI practices by asset management companies.

Kurumsal Sosyal Sorumluluk Kavramı ve Türkiye’deki Gelişimi

Günümüzde birçok sosyolojik ve ekolojik problem devletin kendi kendine baş edebileceği boyutların ötesine taşınmıştır. Dolayısıyla bu problemlerin çözülmesinde şirketler ve sivil toplum kuruluşları ile geniş kesimlerin hep birlikte görev alması temin edilerek çeşitli teşebbüslerde bulunulması bir ihtiyaç halini almıştır. Bu sebeple işletmeler hem toplumsal hayata katkıda bulunmak hem de toplum karşısındaki saygınlıklarını sürdürmek ve güçlendirmek amacıyla Kurumsal Sosyal Sorumluluk (KSS) faaliyetlerine ağırlık vermektedirler. Günümüzde genel anlamda kurumlardan olduğu gibi işletmelerden de sosyal duyarlılık konularında inisiyatif alması beklenmektedir. Sanayi Devriminden itibaren ortaya çıkmaya başlayan ve Friedman tarafından doktrin haline getirilen, işletmelerin başlıca amaçlarının kârlarını en yükseğe çıkarmak olduğuna dair iddianın zemin oluşturduğu, yüksek kâr elde ederken aynı zamanda tüketiciyi de memnun etme anlayışı bir dönem baskın hale gelmiştir. Fakat, sonraki dönemde Carroll tarafından öne sürülen, işletmelerin optimum kâr elde etmeye çalışırken sadece tüketicilere karşı değil bütün paydaşlara karşı da sorumluluklarını göz önünde tutarak üretim ve hizmette bulunmaya çalışması gerektiği anlayışı işletmeler için KSS faaliyetlerini hem zorunluluk hem de sorumluluk haline getirmiştir. Derleme özelliğinde olan bu çalışmanın amacı, kavramsal ve tarihi açılardan KSS kavramını incelemek, faaliyet alanlarını vurgulamak, bu kavramın dünyadaki ve Türkiye’deki gelişim sürecini ele almaktır.