CSR Process Research Articles

The role of individual social responsibility and corporate social responsibility in the tax fraud war: A comparison between the priorities of Italian and Romanian consumers

AbstractCorporate social responsibility (CSR) and fiscal responsibility have become a hot topic of debate in recent years. Many studies have investigated CSR and tax avoidance; however, such studies have overlooked countries' tax cultures and fiscal responsibility from a historical perspective and have not addressed how these elements affect current tax avoidance practices. Using a questionnaire, that was administered to a sample of Italian and Romanian respondents, and inferential techniques (Mann–Whitney‐test and correlation‐test) the paper tries to understand the aspects that be useful in the future development and implementation of more robust fiscal ISR and CSR processes. Our results reveal similarities and differences between the relevance of certain aspects between countries, identifying tax culture as a distinctive element from a geographical point of view. Despite the considerable differences, we found a strong demand for greater transparency of the company with administrations and communities and desire for the development of initiatives to spread a responsible tax culture.

Why do employees respond differently to corporate social responsibility? A study of substantive and symbolic corporate social responsibility

AbstractCorporate social responsibility (CSR) plays an increasingly significant role in business and can impact organizational performance and sustainability. However, the degree to which stakeholders see the organization as legitimate may depend on the perceived authenticity of CSR processes and practices. As internal stakeholders, employees have a strong influence on organizational outcomes. CSR, in turn, has been found to positively influence several employee outcomes. To examine the mechanisms of this relationship, this study questioned when and how CSR enhances employees' perceptions and results in affective commitment. Drawing on a time‐lagged sample of 317 full‐time employees in Australia, we found that substantive CSR is positively associated with affective commitment mediated by meaningfulness through work and strengthened with embeddedness, while symbolic CSR is not. Through assessing and controlling for endogeneity threats in analysis, this study provides more accurate empirical insights into the importance of CSR authenticity, offers theoretical contributions to the field, and presents practical implications for organizations in enhancing their CSR planning and practice.

Football Industry Accounting as a Social and Organizational Practice: from the Implementation of the CSR Process to Integrated Reporting

Football Industry Accounting as a Social and Organizational Practice: from the Implementation of the CSR Process to Integrated Reporting

A REVIEW OF THE HISTORY AND CURRENT SCENARIO OF CORPORATE SOCIAL RESPONSIBILITY IN INDIA

The principal objective of this paper is to give a distinctive historical and current viewpoint of CSR. To do as such, the technique used is an extensive writing and literature review that explores the most applicable scholarly commitments and public events that have affected the evolutionary process of CSR and how they have done as such. At last, this paper gives way for future academic research to investigate how CSR can assist with tending to the most recent social assumptions for producing shared esteem as a fundamental business objective, which thus might have functional ramifications on the off chance that CSR is carried out in light of this.

IMPLEMENTING CORPORATE SOCIAL RESPONSIBILITY IN PAKISTAN: EVIDENCE FROM THE UNITED KINGDOM AND INDIA’S CSR DIRECTIVES

CSR leads to short-term costs that do not drive the business towards the quick economic benefit, but rather it encourages and emphasizes social and environmental change. The objective of this research is to deal with relevant concepts, principles and practices about the effective design and implementation of CSR in Pakistan. This research conducts a comparison of the process of CSR in Pakistan with CSR in India and the U.K. It explores and formulates the process of CSR which can be suitable for the implementation of CSR in Pakistan. Methodology used to conduct this study is doctrinal and qualitative employing exploratory methods. The findings of this paper explore that the 2013 Companies Act offered a history for an Indian version of business sustainability and other excellent possibilities to contribute to a company community connexion that is context-specific and culture-sensitive. The UK firms are making fair attempts to reveal details about their CSR operations. Over the next few years, many of the organizations who are already integrating the CSR reports in their annual results would appreciate that at the end of the year, any socially responsible organization can generate a standout CSR report. Nonetheless, it has been shown that most firms in Pakistan do not comply with these regulations and the responsibility of ensuring that these laws are followed and enforced in their true letter and spirit is assigned to the regulatory organizations responsible for their duties. The analysis of this research provides a theoretical framework that contributes meaningfully in the existing knowledge. Key Words: Corporate social responsibility, Corporate protected areas, non-governmental organizations, Philanthropic activity, Voluntarism.

Integrating Corporate Social Responsibility into Corporate Strategy: The Role of Formal Tools

This paper contributes to the literature debate on the role that formal tools used in the management of CSR activities can play in the integration of CSR into corporate strategy. In particular, the purpose of this research is two-fold: firstly, to investigate if a high degree of formalisation of CSR activities is needed to reach a high degree of integration of CSR into corporate strategy; secondly, to understand what roles CSR formal tools play in this integration process. In order to answer these research questions, eleven case studies of large multinational companies operating in Italy were developed. The results of the empirical analysis show that a high degree of integration is often coupled with intensive use of formalization, with some interesting exceptions. This result can be explained by the active role that almost all CSR formalisation elements play in the integration process of CSR in the overall corporate strategy.

Study from Spain shows how clan and adhocracy cultures help to foster the internal CSR practices which improve worker happiness

Purpose The authors felt there was a lack of prior evidence about the antecedents of internal CSR and its relationship with employees’ happiness. The study considered the role of organizational culture as a determinant of internal CSR actions. Design/methodology/approach The authors questioned 921 employees of companies from various sectors in Spain. The respondents mainly worked for service and industrial companies with fewer than 50 employees and an annual turnover above 250,000 euros. They were mostly men, mainly well-educated and the average age was 38.5. They were surveyed using a questionnaire with 59 questions assessing internal CSR processes (20 items), organizational culture (24 items) and employee happiness (15 items). Findings The results showed that clan and adhocracy cultures are positively and significantly associated with internal CSR practices. In the case of hierarchy culture, it is positively related to adaptability to change and occupational health and safety. But the results did not support the hypotheses related to market culture as only its relationship with adaptability to change was positive. The data also indicated the significant and positive effect of internal CSR on employee happiness. Originality/value The authors believe their study has implications for practitioners and policymakers. They argue that organizations should try to develop cultures that help to promote internal CSR, which means adhocracy and clan. Meanwhile, there are also practical implications for researchers. First, the model integrates happiness, which is rare in CSR studies. Second, the study addresses a gap in the research about how company culture acts as an antecedent to internal CSR. Third, the study generates knowledge about internal CSR from the perspective of employees.

中小企業の地域社会に対するCSR活動が業績に貢献する過程 ―ソーシャル・キャピタルの視点に基づく事例研究―

中小企業の地域社会に対するCSR活動が業績に貢献する過程 ―ソーシャル・キャピタルの視点に基づく事例研究―

Sustainability for the Community by the Community: CSR and Community Involvement through Gamification

This paper explores the aspects of Gamifying the eight human core motivations for voluntary and continued involvement of the community in CSR activities. In these dynamic times communities are expecting diverse aspects in terms of value creation and delivery from the organizations. The organizations in turn have to devise robust CSR strategies that take sustainability as their foundation and create and implement resilient strategies that require a refurbishment of their CSR processes. Gamification is a craft where we derive all the fun and engaging elements found in games and apply the same to real world productive applications. Any process can be better implemented if we design the process for human motivation in a system as opposed to pure-efficiency designs. It should be more of a Human focusing design rather than a Functional focusing one. Sustainability is not an end game process. It is like taking a bath or brushing your teeth. It has to be worked upon every day, with the same vigor and with the objective of KAIZEN. It is not something that can be achieved, rather it is a process that can be developed and retained. This objective can only be achieved if the community voluntarily steps up and takes active and responsible steps towards a better future.

CSR reporting practice: Is there room for integration? – Evidence from Serbian foreign investors

Despite the efforts of companies to invest into CSR reporting and to communicate information to various stakeholders these efforts in Serbia are still at a very low level compared with the developed countries. In this study content analysis is conducted on a sample of companies comprising the list of all investors in Serbia investing more than 100 million € and classified into Privatization M&A and Greenfield investors. CSR disclosure index and Integration index are created and correlation has been established between the two, leading to the conclusion that companies that invest into the CSR reporting put much more effort to integrate financial and non-financial information. From the analysis, it emerges that Privatization segment of sample has a high level of content integration and CSR while Greenfield investor show low level of achievements in CSR and integration process. This paper calls for the need to establish long term orientation towards CSR issues and integration by Serbian foreign investors companies.

Recombinant Antibodies and Vaccines for Viruses

Immunity produced when variable, diverse, and joining exons recombine and form diverse B-cell receptors. Somatic rearrangement of immunoglobulin genes termed VDJ recombination. This activity is controlled by RAG1 and RAG2 proteins, binds to the signal sequences and start cleavage. Double stranded breaks are produced by ROS, Nuclear enzymes and ATM. RAG protein induces cleavage activity. Segments exchange by CSR. After cleavage activity shuffling of segments occurs. TDT cause gain or loss of nucleotide bases. AID and RAG begins the process of CSR that shuffle exons of constant region. The core of NHEJ have catalytic subunit (DNA-Pkcs). Ku-DNA complex is important for the attachment of nuclease, polymerase and ligase of NHEJ. RAG2 with histone H3K4Me3 start recombination activity. HMG1 and HMG2 promote synapsis and cleavage. RNA Helicase of the DExD\H induces conformational changes. ZnA have ligase activity. Ku involved in the attachment of NHEJ factor DExD/H box who induce conformational changes. NHEJ machinery has XRCC4, XLF, and PAXX who ligate DNA ends. Protein kinase B and phosphoinositide-3 kinase involved in RNA expression. TOR69-3A2 is antibodies that neutralized Western equine encephalitis virus. AMMO1 is the anti gH/gL monoclonal antibody prevent to the Epstein bar virus infection. Antibodies also used for Ebola virus and Hepatitis. WT and HVR1 gpE1/gpE2 produce antibodies which target any type of cross-genotype neutralizing epitopes for HCV. GPE118, GPE325, GPE534 are targeted to different epitopes for Ebola virus.

Corporate Social Responsibility to Employees, Job Satisfaction, and Employees’ Commitment to the Organisation in the Construction Industry of UAE

There are several common values in between the organization and the employees of its to enjoy a main part in improving organizational commitment. This particular conclusion offers a chance for this particular study to explore the process of CSR to employee (as one of the primary stakeholders) and also the commitment of employees to the organization in the UAE construction sector. The model have three variables, CSR to employees, employees' job satisfaction, and employees' commitment to the organisation, and three direct relations to be assessed in this study. The study is a descriptive study based on quantitative analysis of original data, which has been collected by using a well-structured questionnaire. The study are deductive approach and following the scientific approach step for deciding about the proposed argument of the research problem. The valid sample size, after data cleaning, is 457 cases, which is satisfying the needed sample size. The usable dataset found to be reliable and valid based on a variety of Smart PLS assessments. Employees evaluate their commitment to the organization and satisfaction at below average levels, which is caused by the CSR to employee. The variance of employee commitment to organisation can be explained by a rate of 58% as a results of two predictors CSR to employees and job satisfaction. In addition, the variance of employee job satisfaction can be explained by a rate of 22% as a result of the relation with the predictor CSREM. Overall, all the three proposed direct relation within the model was approved at significance level of 1%. HR management must enrich the corporate social practices towards employees and corporate governance must adapt the policies to be a CSR effective. Projected future research are to investigate other constructs of CSR and to examine more consequences such as performance.

Τοπική Διακυβέρνηση και Πολιτική: Το Πεδίο της Εταιρικής Κοινωνικής Ευθύνης

Corporate Social Responsibility is a policy making fi eld that highlights the signifi cance of business potential role and contribution to Europe’s sustainable development, via the empowerment of responsible entrepreneurship initiatives towards society wellbeing, market competitiveness and environmental sustainability. Moreover, the concept of CSR is traditionally related with business ethics and administration fi elds, as well as corporations’ stakeholder management. Furthermore, the policy evolution of CSR in Europe was mainly developed via its implicit and explicit characteristics at the beginning of the ‘90s. The CSR was accompanied with the perspectives about the state’s role in a global society as well as the overall policy framework of EU in sustainable development, social welfare, competiveness and other international initiatives. The policy making process of CSR became more explicit in EU at the beginning of 21st century, and since then is a signifi cant policy fi eld for European institutions, member states and regions. In Greece, the CSR is considered nowadays as a developing policy fi eld both at national and local level, which seems to infl uence regional development policy and generate stakeholder synergies towards environmental sustainability, employment generation, social capital improvement and responsible entrepreneurship.

Effect of CSR initiatives on a company’s bottom line

Corporate social responsibility is one of the needful and prominent business practices of today’s scenario. Companies Practising CSR has an enhanced overall reputation and their corporate identity promotes positive culture among society. The execution of a CSR process is an important component of a company’s assets and its strategy is a competitive component in market itself which is led by company itself. This means integrating 3P’s which acts a tool of society like people, planet and profit which collaborates with(Internal and External Public) stakeholders. Overall aim is to make a positive and strong impact on society as a whole. The company’s bottom line refers to a company’s net earnings, net profit or net income. The term “bottom” explains the net income figure on a company’s income statement. Bottom line also refers to any activity that may increase/decrease net earnings. A company that has more net earnings or reducing costs cutting is said have “improving its bottom line”. Most companies aim to improve their bottom lines through two simultaneous methods: growing profits through revenues and increasing efficiency through cutting costs. This paper focuses on how CSR initiative has affected the company bottom line or overall growth. It will throw light on the scenario and impact of CSR strategies followed by companies. The purpose is well defined to know the 5w’s and 1H of CSR initiatives. With various case studies we will try to answer who does CSR and how. What is the company all about, where is it located, whom it is run by, Since when it is running and how the company has implemented CSR strategy and what was the result, This paper has opted for descriptive research design. It is a scientific method which involves observing and describing the behavior of a subject without influencing it in any way. Various research methods are implemented by researches. Various case studies will be studied regarding the implementation of CSR strategy by various companies and how that has resulted and had an impact on society. As we can see that this paper has used Descriptive research design, or qualitative, various methods, include the, case study, naturalistic observation, surveys, archival research, longitudinal research, and cross-sectional research. The Scope of the research is to know the benefits of CSR schemes in India and to know whether these CSR and philanthropy activities are useful in today’s scenario for people as well as company .

The communicative stance of CSR: reflections on the value of CSR communication

PurposeThe purpose of this paper is to introduce the third special issue on corporate social responsibility communication (CSRCom). In this editorial, the authors take the opportunity to share the latest knowledge, research and insights on CSRCom as presented at the third International CSR Communication Conference held in Ljubljana 17-19 September 2015.Design/methodology/approachMany efforts have been made to map the research field of CSRCom. Two major ontological streams seem to stand out in CSRCom research: functionalism vs constructivism. In this editorial, the authors describe each of them, address the factors which contributed to their implementation within the CSRCom field and provide a rationale for bridging the two approaches.FindingsThe papers selected for the issue demonstrate that recent studies of CSRCom are anchored both in functionalism and constructivism but that the attention towards using CSRCom in organisational processes of collaboration and networking is growing. This growth is aligned to the changes in the wider social environment. In this editorial, the authors are bridging both approaches and relating them to the most recent developments in CSR and CSRCom.Originality/valueThis paper concludes that a growing body of empirical studies contributes to an increased understanding of how both functionalistic and constitutive perspectives are relevant and provide key insights for communication managers. It also accentuates the idea that the ability to expand the understanding of CSRCom from that of a means to an end to one, according to which communication represents an important end/goal in itself, that can play a crucial role in dealing with the growing complexity of CSR processes.

How do virtual corporate social responsibility dialogs generate value? A case study of The Unilever Sustainable Living Lab

AbstractToday, companies have an increasing need to integrate stakeholders in CSR processes. The emergence of web 2.0 platforms and social media not only facilitates stakeholder interaction, but has also led to a new form of interaction opportunity called co‐creation. We use a single case study of The Unilever Sustainable Living Lab to empirically test the virtual CSR dialogs framework, which is the main contribution of the paper. More specifically, we examine the extent to which CSR value can be generated by incorporating specific social media platforms that allow co‐creation among users and companies. The findings indicate dialog characteristics were critical when designing co‐creation dialogs on sustainability. Additionally, we confirmed the link between dialog characteristics and community identification and CSR expectations. However, the model failed to illustrate the difference between opportunities of co‐creation, i.e., dialog characteristics, and actual co‐creation experience. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment

Sustainability, Social Responsibility and Value Co-creation: A Case Study Based Approach

Any kind of value, whether it is functional, hedonic, and symbolic or cost value has to be co-created by working together with the stakeholders while meeting expectations that companies promise. With this goal in mind, MNCs are engaged in value creation with the community through supporting corporate social responsibility and sustainability programs. These programs ensure maximum stakeholder participation in value creation process, especially in the selection, design and delivery of such programs. These engagements always foster stakeholder action and instill a sense of pride and confidence in them. Furthermore, these programs help the stakeholders to gain trust and confidence by maintaining transparency. In this study, the researchers are trying to focus on an Indian reputed MNC ITC and its quest for building platform for co-creation of value by engaging in corporate social responsibility and sustainability initiatives. To meet these research objectives, case study methodology has been applied to analyze the process and impact of CSR and sustainability initiatives of ITC's e-choupal. Information from published case studies in reputed journals and company sources has been used for further investigation into the area. Thus, this is an attempt to highlight present and future avenues of value co-creation through CSR and sustainability initiatives and to analyze its impact on the lives of community stakeholders.

Neutralization-Enhancing RF Antibodies for HIV Vaccines.

Efficient neutralization of HIV is a primary goal both for therapeutic and prophylactic HIV vaccines based on induction of neutralizing antibodies (NAbs) (1, 2). Neutralization capacity of NAbs correlates with their affinity to HIV-1 gp120 envelope glycoprotein (3). In HIV-infected individuals, early IgM antibodies have low affinity for gp120 glycoprotein (3), which is slightly compensated by their pentameric structure and avidity to multivalent structures of the virus. Corresponding IgG1 antibodies (3, 4), which appear later from IgM through the CSR and SHM processes (3, 5), have high affinity and specificity to gp120, but low avidity due to monomeric structure of IgG. The question is how to induce HIVspecific NAbs with both high affinity and avidity to gp120? Anti-HIV IgG antibodies 2F5 and 2G12, switched back to IgM isotype, showed increased avidity and neutralization efficacy (2). Dendritic antibody supramolecules (DAS) in one molecule combine high specificity of IgG with high avidity of IgM (6). It would be of interest to construct such a DAS with IgM as a core, carrying 10 anti-gp120 IgG monomers. Natural monomeric anti-gp120 IgG1 antibodies (3, 4) not only have low avidity insufficient for effective neutralization of HIV but may also contribute to FcR-mediated infection enhancement (7, 8). Does it mean that HIV may use high-affinity IgG antibodies for its own purposes? Fortunately, in nature there exist some helpful network-like regulatory mechanisms with a key role of RF antibodies (9). Rheumatoid factor (RF) is an autoantibody which specifically binds Fc region of IgG (10, 11). Apart from pathologic RF in rheumatoid arthritis (12), natural RF appears in many non-rheumatoid states (13). Possible beneficial physiological roles of RF include enhanced clearance of immune complexes (ICs) (14), amplification of IgG response to pathogens (15), and enhancement of virus neutralization (16, 17). RF can be induced in vivo in a highly specific way either by secondary immunization with protein antigens or in response to immunization with the newly formed ICs (10, 11). New antigenic determinants, which appear in the Fc region of IgG antibody upon antibody-antigen complex formation, may strengthen the specificity of RF (9). The level of RF was significantly higher in some of HIV-infected individuals compared to control groups (18–22). RFs were mainly IgA, IgM immunoglobulins with specificity against anti-HIV IgG (20). RF-mediated enhancement of antiHIV IgG neutralization activity was found in the sera from MCTD patients (17). Authors suggested that RF is promising for passive immunotherapy based on NAbs (17). Can RF play a key role in specific enhancement of IgG-mediated neutralization of HIV in vivo? Measurements of RF level both in long-term non-progressors (23) and dual-infected individuals (24) might give some clues. Repeated immunization of uninfected macaques with HIV1 gp120 glycoprotein may allow researchers not only to track the kinetics of RF induction but also to elucidate whether neutralization-enhancing RF antibodies can protect macaques against subsequent challenge with SHIV. Repeated immunization of SHIV-infected macaques with HIV1 gp120 glycoprotein might show whether neutralization-enhancing RF antibodies can prolong the asymptomatic period and delay the onset of AIDS. The level of RF is not stable and has a tendency to decline during the acute phase of HIV infection (22). Prolonged repeated immunizations with gp120 (e.g., immunizations every 3 weeks; the actual time between immunizations will be adjusted according to measurements of RF level in patients) would be the solution to keep the level of neutralization-enhancing RF antibodies constantly high. Singleadministration vaccine (SAV) technology, which is based on pulsatile release of gp120 from biodegradable polymeric microspheres, mimics repeated immunization scheme, and allows vaccination to be done in one shot (25, 26). Patient-specific therapeutic HIV vaccines (1) even in simplified version, using the only one gp120 variant formed after completion of HIV population homogenization process (27), can be performed via repeated immunizations from biodegradable polymeric microspheres under SAV (25, 26) technology platform. Prophylactic HIV vaccines can be based on the variations of sequential scheme (28) for prolonged pulsatile release of gp120 glycoproteins from biodegradable polymeric microspheres in single-shot (25, 26) way convenient for both patients and doctors. Studies (15, 17) have shown the high potential of neutralization-enhancing RF antibodies, but several principal questions arise:

Corporate Social Responsibility: An Analysis and Implications under Companies Act 2013.

The new Companies act 2013 has ushered in more revolutionary changes for promoting social development programme.Clause 135 of the act relates to Corporate social responsibility.The present study is an overview of understanding the new laws governing CSR,process of implementing CSR and the concerns arising out of the same.

The politics of civil service reform in the Democratic Republic of Congo

ABSTRACTCivil service reform is an important element of governance reforms, but has received limited attention in the literature pertaining to the Democratic Republic of Congo. This article examines Congo's aborted CSR process from 2003 to 2008. Through a detailed exploration of some of the project's components (the design phase, the census, and the workings of the structures charged with implementation), analysed through a framework attentive to the tensions between democratisation and liberalisation, the political logics that have pervaded and affected implementation outcomes are reconstituted. These logics, it is argued, are deeply embedded in the context of democratic transition/post-2006 elections, which donors have played no small part in shaping. The ambiguity of donors towards CSR, bemoaning the absence of governmental commitment but all too prone to tolerate administrative neglect, suggests that it may have been irrelevant for the disbursement of aid, and ultimately accommodating for the Congolese authorities.