Corporate Social Responsibility Management System Research Articles

The optimization of a corporate social responsibility management system based on service-orientated architecture under the concept of sustainable development

Against the background of globalization, the trend of corporate social responsibility is irreversible. In this study, a motivation analysis framework and evaluation index system of corporate social responsibility under dual constraints are established and an index system of corporate social responsibility evaluation is designed. A multiple linear regression analysis is used to build an evaluation index system model of cement enterprises' corporate social responsibility accounting. To further improve the fidelity between this model and the actual situation of cement enterprises, a self-adaptive Service-Oriented Architecture reasoning system, constructed by integrating the reasoning function of Service-Orientated Architecture logic and the learning function of the neural network, improves the evaluation index system model of the social responsibility accounting of enterprises. Through experimental analysis, the error of the corporate social responsibility accounting evaluation index in this study was within 10 %, indicating a good prediction effect. According to this set of standards, enterprises must fulfill their social responsibilities to be helpful in the future development of corporate social responsibility evaluations.

Research on the composition of corporate social responsibility management system in big data environment

In the modern social development, corporate social responsibility management has become a hot problem in the management science and organizational behavior, through the way of using logical reasoning and inductive analysis, in determining the connotation, the system management concept and practical development experience, based on the building big data environment theory of corporate social responsibility management model, It can provide effective basis for modern enterprises to deal with the pressure of internal and external environment. Therefore, on the basis of understanding the changes in the big data environment and according to the composition of the current corporate social responsibility management system, this paper deeply discusses how to improve the theoretical system of corporate social responsibility management system in the big data environment, and puts forward in-depth thinking on its practical application.

Standardisation of the Social Responsibility System as a Tool for Business Sustainability

Purpose: The purpose of the research is to design an innovative model for implementing the integrated corporate social responsibility management system based on the progressive, internationally recognised ISO standards. Methodology/Approach: This paper analyses the development, current state and trends in implementing the corporate social responsibility system, emphasising the applied approaches and models in the context of possibilities and barriers to their implementation and acceptance in the global markets. Findings: New market conditions in the global markets within sustainable development require the certification of quality management systems. From this point of view, the integration of management systems is vital, and it brings synergetic effects. Developing the future concept for corporate social responsibility management and sustainability is inevitable. Research Limitation/Implication: In the meantime, there is no ISO standard as the model for management and the system of social responsibility in the integrated system. The issue is still poorly formalised, developed and appreciated in social practice. The newly revised ISO standards with a 10-element HLS structure and their development and constant addition provide space for the innovative modelling of the social responsibility system in integration with the management of other aspects of the organisation. Originality/Value of paper: The paper is original due to its focus on the implementation of the social responsibility system in accordance with the latest and newly revised ISO standards in the integrated system form.

Corporate social responsibility of the quasi-public sector: principles and processes

The purpose of the study is to systematize modern ideas about the principles and processes of corporate social responsibility (CSR) in the quasi-public sector.Methodology - formalized methods for the analysis of literary sources - contextual analysis, deduction, adaptation method.Originality / value of the research. Research represents the value for companies of the quasi-public sector of the Republic of Kazakhstan, since it allows to eliminate existing gaps of knowledge (research gaps) in the methodology of corporate social responsibility management. To summarize the quality and effectiveness of CSR, the principles of CSR and the principles of effective management of CSR in the quasi-public sector of the economy are formulated. These principles are implemented in practice through CSR processes and projects.Findings - the model of effective CSR management is proposed, linking the PDCA cycle (Plan-Do-Check-Act), CSR processes and principles of effective CSR management. The proposed model can be taken as a general structural framework of the CSR management system in a quasi-public company and further decompose this system to the level of specific CSR procedures and projects.

Управління корпоративною соціальною відповідальністю

The scientific article considers the issues of corporate social responsibility management. The main approaches to evaluating the effectiveness of the implementation of corporate social responsibility measures are considered and the basic principles of evaluating the corporate social responsibility management system are determined. The basic principles of evaluation of the system of corporate social responsibility of the enterprise are analyzed, the main ones of which are: universality, predominance of performance indicators rather than efficiency, differentiation of indicators of external and internal environments instruments of strategic benchmarking in the social sphere in certain areas, such as training and development of employees, charity and sponsorship. A system of types of organizational profile is proposed in assessing the balance of corporate social responsibility management system, which takes into account the assessment of retrospective indicators, assessing the current state of corporate social responsibility and assessing the prospects of corporate social responsibility. The criteria for assessing the accumulated organizational experience in the field of corporate social responsibility and social investment, the criteria for assessing the current state of the corporate social responsibility system, the criteria for assessing the prospects for the development of the corporate social responsibility system are studied. The scheme of determining the type of organizational profile in assessing the balance of the corporate social responsibility system of the company and the system of four types: dynamic, indicates the company’s intention to make the area of corporate social responsibility a strategic factor of competitiveness; a balanced type of profile, which at a relatively high level of individual assessments speaks of a balanced social policy and successful practice of social investment; regressive profile, which signals to management that in the future the company may lose the benefits of sustainable development related to the social sphere and special attention should be paid to investment policy, risk assessment of social investment and balanced development of intellectual and social capital and the inertial profile reflects the complete absence of any CSR planning in the company.

Impact of corporate social responsibility (CSR) awareness, affordability and management system sophistication on CSR performance

PurposeThis paper aims to examine the impact of three key factors — corporate social responsibility (CSR) awareness, CSR affordability and CSR management system (CSRMS) sophistication—on the CSR performance of Japanese firms.Design/methodology/approachUsing responses to 36 items developed on the Global CSR standard of ISO26000, two CSR indexes were constructed to assess the CSR management system sophistication and performance of Japanese firms. The relationship between the three key variables (CSR awareness, affordability and management system sophistication) and CSR performance was then examined through a partial least squares (PLS)-based structural equation model. Data were collected through a questionnaire survey of 146 firms.FindingsThe results of the study found a positive relationship between CSR performance and three exogenous variables (CSR awareness, affordability and management system sophistication). Furthermore, the study found that CSRMS sophistication played a mediating role in the relationship between CSR performance and firms' CSR awareness and affordability.Research limitations/implicationsThe study was limited to examining the CSR practices of a major province in Japan, which may hinder the generalisation of the findings to the rest of the country. Moreover, the data used for assessing the variables in this study were self-reported by the participating firms, in addition to being cross-sectional. The findings of this study clarified areas that policymakers, including Japan's business associations–Keidanren and Keizai Doyukai, and other relevant parties need to focus on for further improving CSR performances of Japanese firms.Originality/valueThis study highlights the role CSR awareness, affordability and CSRMS sophistication play in improving CSR performance. On the one hand, it identifies the critical role CSRMS plays in mediating the relationship among CSR performance, awareness and affordability. On the other hand, it advances CSR theory providing insight for practitioners to generate positive CSR outcomes.

МОДЕЛЮВАННЯ ІНФОРМАЦІЙНОГО ЗАБЕЗПЕЧЕННЯ СТРАТЕГІЧНОГО УПРАВЛІННЯ КОРПОРАТИВНОЮ СОЦІАЛЬНОЮ ВІДПОВІДАЛЬНІСТЮ НА ОСНОВІ МЕТОДОЛОГІЇ ІDEF0

Sustainable enterprise development depends on the effectiveness of the corporate social responsibility management in general and its information management system in particular. The paper develops the structural and functional model of information support for strategic corporate social responsibility management based on the application of IDEF0 methodology. The information model takes into account theoretical and methodological provisions of the proposed mechanism of strategic corporate social responsibility management, in particular a reflexive approach to interaction with the enterprise stakeholders. In the course of developing the IDEF0-model of information support, the functional decomposition of the process is represented in graphical notation. Logical connections between management functions, input, output, control signals and mechanisms are established that contribute to the effective implementation of strategic corporate social responsibility management. Expert evaluation methods, mathematical methods and models, and strategic management methods are the control signals that manage the implementation of the mechanism of strategic corporate social responsibility management. Model inputs are the parameters of the enterprise internal and external environment, while outputs contain financial and non-financial reporting with improved indicators of socially oriented balanced scorecard, which reflects changes in the strategic corporate social responsibility management system. Mechanisms for implementing the process are represented by corporate social responsibility department, functional departments, deputy director of corporate social responsibility and CEO, which together reflect the company organizational support the developed process. The use of IDEF0 methodology for information modeling ensures the formation of optimal information flow structure and cost minimization for changes in the enterprise organizational structure during the transition to the implementation of the mechanism of strategic corporate social responsibility management. It allows obtaining a complete picture of the proposed information mechanism.

Assessment of the Effectiveness and the Adaption of CSR Management System in Food Industry: The Case of the South Asian versus the Western Food Companies

The purpose of this empirical study is to undertake a comparative analysis of the South Asian and Western food companies based on their corporate social responsibility (CSR) adoption and impact on firm performance. We conducted a survey of 24 South Asian and 20 Western companies. Later, we performed independent samples t-tests and ordinary least squares (OLS) regression. Furthermore, we applied Kingdon’s agenda and green consumer theories to explain how CSR in Western food companies could be advanced than the food companies in South Asia. Based on the aforementioned tests, the Western food companies obtained better scores than their counterparts in South Asia. This result was obvious as the West has a developed CSR management system compared to South Asia. However, this is interesting that we found a weak CSR performance link between the Western and the South Asian food companies. The lower CSR adoption levels of South Asian food companies show their greedy nature as these companies are hesitant to spend the portion of their profits on promoting CSR. South Asian governments with a vested interest in improving CSR performance provide tax breaks and other motivations for increasing CSR adoption among food companies. These findings have theoretical and practical implication for future research.

The Synergy of Village Developing Management through Corporate Social Responsibility Activities

Improvement the standard of living for villagers is increasingly open with the existence of UU No. 6 tahun 2014 concerning villages government. Various multistakeholders can strengthen village-based development mechanisms in synergy. The aim of this study is to analyze the synergy of the Corporate Social Responsibility management system with the management of a developing village by Indonesia Power PLTP Kamojang Branch Gunung Salak Ltd. This research is a policy research with a sequential mixed model design. Data were collected in the form of qualitative and quantitative data with methods of observation, interviews,and focused discussions. The results of the study show that Indonesia Power PLTP Kamojang Branch Gunung Salak Ltd and multistakeholders have succeeded in forming relations between different actors to improve village development. As for interacting with groups of people who are vulnerable to problems with their livelihood systems, corporate social responsibility mechanisms are improved based on the aspirations of the people who collaborate with multistakeholders from the planning stage to evaluating at the village to district level. Through this management mechanism assistance to the community can be done inclusive so that assistance can be recorded and measurable benefits.

Chinese CSR standards and industrial policy in GPNs

PurposePublic policy to promote corporate social responsibility (CSR) can be a tool used by the state to promote the creation of social value by multinational enterprises (MNEs) and their global suppliers. Yet, this aspect has been little explored in the literature on social value creation in international business. While there is a substantial literature on the interactions of public and private regulation of firm behaviour in the global economy, little is known about the emergence of local institutional environments aimed at creating social value from MNE activities. This paper aims to address this gap in the literature.Design/methodology/approachConceptually, the paper draws on the literatures on global production networks (GPNs) and on institutional approaches to CSR to grasp the local institutional environment for social value creation in MNEs and their suppliers. Empirically, the case of China is examined based on a review of literature, policy documents and interviews. The key questions the paper seeks to address is as follows: How can the emergence of local Chinese CSR standards be explained? How does the emergence of such CSR standards fit into wider policy objectives in the context of Chinese export-oriented growth?FindingsThe paper argues that the emergence of CSR standards in China needs to be seen in the context of changing industrial policy objectives to enhance both the social and economic value of participation in GPNs. Specifically, the evolution of Chinese CSR standards corresponds to a shift from structural towards functional coupling in GPNs, associated with increased policy attention on enhancing local skills and technology. Taking the case of the textile and apparel sector as an example, the paper illustrates how the adoption of China’s first CSR management system has taken place in a context of shifting strategic coupling objectives.Research limitations/implicationsA lack of data does not allow any conclusions on the impact of the Chinese institutional environment on social value creation and economic upgrading at firm level. This question could be addressed in further research. In addition, the findings open new questions around possible synergies between local policies and MNE efforts on sustainability. Increasing cooperation between Chinese and international standard setters around CSR opens the question of whether this leads to a convergence of horizontal and vertical governance on sustainability in the apparel GPN.Practical implicationsFindings show that there may be a window of opportunity for international practitioners to seek further dialogue with Chinese actors around promoting socially and environmentally sustainable business in a global economy.Originality/valueThe paper contributes to a better understanding of changes in the institutional environment for social value creation for MNEs and their suppliers in a key emerging economy. It illustrates how institutional approaches to CSR and the GPN framework can be combined to grasp the institutional environment for social value creation in an international business context.

Do companies that claim to be socially responsible adequately manage occupational safety and health?

Corporate Social Responsibility (CSR) is an increasing demand in companies around the world. We have assessed the degree of CSR in 112 Ecuadorians companies (671 participants), of which 58.9% were multinational, from all sectors and geographical country areas. This was done with the objective of knowing the degree of implementation of occupational safety and health management, and whether there is a correlation between these values and those of CSR. A validated questionnaire was used for the institutional and legitimacy part, the Global Reporting Initiative (GRI) for the social part, and mandatory audits on occupational health and safety management. An indicator was also added with perceived priorities of social aspects of CSR for the studied population obtained through DELPHI methodology. More than 90% of the studied companies have quality, occupational health and safety, and CSR management systems. 51% of the companies claim to have an adequate system, while only 6.3% of them exceeded the minimum threshold required by Ecuadorian regulations. The women in boards of directors are less than 1% and there are differences between multinational and national companies, as well as in the trading activity of organizations in the institutional context, in legitimacy, and in social aspects. We conclude that the assessment of social aspects with the Global Reporting Initiative seems to be overestimated when compared with the occupational health and safety management system audits or with an indicator created on perceived priorities of CSR social aspects.

ОЦЕНКА СИСТЕМ УПРАВЛЕНИЯ КОРПОРАТИВНОЙ СОЦИАЛЬНОЙ ОТВЕТСТВЕННОСТЬЮ В РОССИЙСКИХ КОМПАНИЯХ

Цель: статья посвящена вопросам корпоративной социальной ответственности (КСО) и оценке развитости систем управления данной деятельностью, существующих в крупнейших российских компаниях. Обсуждение: в целях определения уровня и качества систем управления КСО в российских компаниях, автором был разработан набор критериев, позволяющих с разных сторон взглянуть на данные системы и составить детальное представление об их развитости. Созданный набор критериев был использован для анализа 50 крупнейших российских компаний, что помимо прочего позволило провести их ранжирование в зависимости от качества систем управления КСО и сформировать рейтинг. Результаты: оценка систем управления корпоративной социальной ответственностью в российских компаниях показала, что в подавляющем большинстве организаций они развиты достаточно слабо и только около 5–10% рассмотренных компаний обладают сравнительно качественной системой, в основном это компании, занимающиеся добычей и переработкой полезных ископаемых.

Differences in implementing corporate social responsibility through SA8000 and ISO 26000 standards

PurposeThere are different ways of implementing a corporate social responsibility (CSR) system. One interesting way of implementing a CSR system is based on standards such as SA8000 and ISO 26000. The purpose of this paper is to investigate the differences brought by the two standards in European manufacturing in CSR implementation using a survey.Design/methodology/approachEight hypotheses were derived from an analysis of the implementation pattern for a CSR management system revealed from a review of the literature as well as from the actual two investigated standards. A questionnaire based on these hypotheses was administered to the CSR managers of 326 European manufacturing companies. A χ2 and Cramer’s V-tests were used to validate the results. The CSR managers also added comments to their responses. The qualitative results gathered from the respondents’ comments helped the authors’ to better understand the quantitative data.FindingsThe results showed differences in how the standards affect strategies, economic and financial issues, stakeholders involved, environmental management, customer and market issues, supply chain management and CSR key performance indicators. The results indicated that it is not clear how production and technical departments can be involved in and committed to such standards or, in general, to a CSR system.Research limitations/implicationsThe research is based on a sample of European manufacturing managers and limited to the implementation of two specific CSR standards.Practical implicationsThe differences between the standards should be interesting to practitioners who are thinking of implementing a CSR system in a manufacturing context and weighing the pros and cons of each standard.Originality/valueThis research analyses, for the first time, the differences in CSR implementation brought by SA8000 and ISO 26000 in manufacturing and, in particular, in production and technical departments.

Integrating corporate social responsibility (CSR) into ISO management systems – in search of a feasible CSR management system framework

Following the growing interest in corporate governance and corporate social responsibility (CSR), the International Organization for Standardization (ISO) Committee on Consumer Policy (ISO/COPOLCO) opened the discussion about the feasibility of CSR management system standard. In this paper, we investigate the underlying issues that shape the development of CSR standard. Based on our case study research, we provide a framework for organisations to establish, manage, improve and document a CSR management system. This framework is based on process and systems thinking and analogous to ISO 9001:2000 adding significantly to existing definitive management frameworks. Finally, we outline areas for further research and indicate substantial managerial implications.