Dimensions Of Social Responsibility Research Articles

Tourism Stakeholder Perspectives on Corporate Social Responsibility in Serbia: The Perception of Hotel Employees

Individual values shaped in the early years of each individual might be reflected in the perception of the business environment. Therefore, this research explored whether there are significant differences in employees’ perceptions of the established dimensions of corporate social responsibility (CSR), namely philanthropic, legal, economic and ethical, based on differences in the importance of individual values (IV). The research results show that each of the CSR dimensions differs according to the respondents’ IVs. More precisely, there are significant differences in the respondents’ perceptions of the philanthropic dimension of CSR based on differences in the evaluation of sense of belonging, warm relationships, being well respected, fun and enjoyment of life, security, self-respect and sense of accomplishment. Differences in perceptions of the legal dimension of CSR exist only in the case of differences in the evaluation of self-respect. The research results also show that there are significant differences in perceptions of the economic dimension of CSR, based on differences in the evaluation of sense of belonging, warm relationships, fun and enjoyment in life, security, self-respect and sense of accomplishment. Finally, significant differences in the perception of the ethical dimension of CSR exist in the case of differences in sense of belonging, excitement, warm relationships, being well respected, fun and enjoyment of life, security, self-respect and sense of accomplishment. The results could provide the basis of information on how IVs can motivate employees to understand and participate in the proactive management of CSR activities in sensitive environments, such as national parks or other protected areas that become a central meeting place for tourists and employees.

Wrongdoing in Publicly Listed Family- and Nonfamily-Owned Firms: A Behavioral Perspective

We integrate research on family-owned firms (FOFs) and the Behavioral Theory of the Firm (BTOF) to study wrongdoing—a specific dimension of corporate social responsibility (CSR) associated with destructive risk—in family- versus nonfamily-owned firms (NFOFs). We argue that FOFs are likely to respond differently from NFOFs to risks because in addition to concern for economic costs and benefits, FOFs are uniquely concerned with the socioemotional wealth (SEW) accruing from the noneconomic costs and benefits of their actions. Furthermore, we argue that the differences in behavior are dependent upon whether the nature of risk associated with a behavior is destructive, as in the case of wrongdoing, versus productive, as in the case of other previously examined behaviors such as research and development [R&D] investment, diversification, or internationalization. Our analyses, based on 17,022 observations from a sample of 1,900 publicly traded U.S. firms from 1999 to 2016, provide robust empirical support for these predictions, showing that FOFs commit less wrongdoing than their nonfamily counterparts and respond to performance relative to aspirations regarding wrongdoing in a way that varies from their responses regarding other behaviors examined in prior studies. We thereby advance the literatures on BTOF and FOFs by explaining how family owners’ decisions change depending on the type of risk associated with their behavior— destructive versus productive, and by integrating the additional aspiration related to SEW into BTOF predictions to tell a more complete story of organizational wrongdoing from the BTOF perspective. By focusing on wrongdoing as a specific dimension of CSR, our findings also have implications for CSR research as they show that the relative importance of social responsibilities shifts according to the type of risks (and trade-offs) associated with those responsibilities.

The Impact of Social Responsibility Costs on Financial Performance of Jordanian Banks

This study aimed to investigate the impact of social responsibility costs on the financial performance of Jordanian banks. The study sample consisted of sixteen Jordanian commercial and Islamic banks listed in Amman Stock Exchange (ASE), using cross-sectional time-series data covering the years (2010-2017). Data was analyzed using fixed -and random- effect regression models using STATA 12.0. The study focused on three different dimensions of Jordanian banks' social responsibility (responsibility towards employees, responsibility towards products and customers and responsibility towards the local community) to determine their impact on the financial performance of Jordanian banks (return on assets, earnings per share and Tobin’s Q index).
 The results showed different effects of social responsibility dimensions on the financial performance of Jordanian banks. Overall, responsibility towards the social community was the most influential dimension on all financial-performance indicators, followed by responsibility towards employees which positively affects return on assets and earnings per share, while not having any impact on Tobin's Q index. Finally, responsibility towards products and customers showed a negative impact on return on assets, while not having any impact on the other performance indicators.

Relacije između posvećenosti zaposlenih, korporativne društvene odgovornosti i organizacionog građanskog ponašanja u Srbiji

Companies are increasingly facing various challenges and opportunities in global business, and one significant aspect affecting their reputation, success, and sustainability is corporate social responsibility (CSR). Corporate social responsibility in the processing industry in Serbia is becoming an increasingly important topic both for companies themselves and for the broader community. CSR refers to the awareness and obligation of companies to take steps toward sustainable business practices that consider economic, social, and environmental aspects. The aim of this research is to examine the relationship between dimensions of corporate social responsibility and organizational citizenship behavior (OCB), as well as the mediating effect of employee commitment in the relationship between dimensions of corporate social responsibility and organizational citizenship behavior. This is important because CSR has a positively predictive impact on OCB, especially when employees are committed. The sample includes a total of 72 large companies in the processing sector operating within the territory of the Republic of Serbia. The dataset was compiled between November 2019 and August 2021, and Partial Least Squares Structural Equation Modeling (PLS-SEM) analysis was employed to examine the relationships between variables. The authors determined a positive direct impact of CSR on organizational citizenship behavior as well as a positive direct impact on employee commitment. Furthermore, a positive indirect effect of employee commitment on the relationship between CSR and organizational citizenship behavior was revealed. The concluding section of the study encompasses theoretical and practical implications, recommendations for future research and acknowledges research limitations.

Evaluation of Scientific and Research Productions of Reproductive Health Graduates for social Accountability: An Auditory Study

Introduction: An educational system that responds to the needs of society, besides needs assessment and community-based education, should allocate part of its research to society’s needs and priorities. Objective: This study aims to evaluate the scientific and research products of reproductive health graduates in the field of social accountability in Iran. Materials and Methods: The present study was conducted as an auditory study on all submitted dissertations in the field of reproductive health from 6 schools of midwifery nursing in Iran from 2010 to 2021. The first outcome of this study was the evaluation of scientific and research products of reproductive health graduates in the field of social accountability and the second one was the evaluation of these dissertations in three levels of responsibility, responsiveness, and accountability. The standardized and localized social accountability scale was used to evaluate the social responsiveness of the dissertations. Descriptive statistics were used to summarize the data. Results: In this study, 235 PhD reproductive health dissertations were assessed. The obtained score for social accountability was 34.5 (range: 30-40). Regarding social responsiveness, the obtained score was 63.8 (range: 50-70), and regarding the social responsibility dimension, the obtained score was 90 (range: 70-100). Conclusion: It is necessary to qualitatively evaluate the titles and objectives of the dissertations in this field before their approval and implementation. It is increasingly emphasized to achieve the research priorities of the field and, more importantly, the logic of this research to meet the health needs of the target community.

Social Dimensions of Corporate Social Responsibility at PT. KAI Persero

Social Dimensions of Corporate Social Responsibility at PT. KAI Persero

Transactions with related entities in the light of tax solutions and CSR goals

Purpose: The aim of the article is to analyze the impact of transactions with related entities on the company's financial results and the implementation of sustainable development goals. The lack of the tax dimension of corporate social responsibility in the literature encourages research in this area. Design/methodology/approach: Based on the study of literature and legal regulations, reference was made to the transfer pricing policy as the main instrument of tax optimization in the light of CSR solutions. It also conducted its own survey research to learn more about the relationship between the use of corporate social responsibility in a company's strategy and its approach to taxation. Findings: The article shows that the proposed changes in the publication of financial statements and non-financial reporting, together with the transfer pricing policy, constitute a new face of tax optimization in the context of corporate social responsibility. Based on the study, it can be concluded that CSR should be extended to include tax issues in the field of transactions with related entities. Originality/value: Little is known in the literature about tax issues in CSR, although solutions are increasingly being introduced to encourage companies to behave socially responsibly. Recommendations for solutions in the field of disclosing information about transactions with related entities involving CSR in the context of tax avoidance constitute the originality of the article. Keywords: corporate social responsibility, corporate taxation, tax avoidance, transfer pricing, capital groups. Category of the paper: Research paper.

The Relationship of Corporate Social Responsibility and Firm Performance: A Bibliometric Overview

Corporate social responsibility and its relationship with firm performance have been the focus of studies concerning the area of social responsibility of companies over the last four decades. The area has undergone significant progressions and shifts over time. There is a tremendous interest among the researchers in analyzing the relationship between corporate social responsibility and firm performance, as evident by the increasing surge in the research publications in this domain, especially since 2010. This study intends to highlight the knowledge expansion and research dispersion in the broad area concerning corporate social responsibility and its effect on firm performance. For this purpose, the research articles published in the Scopus database from 1987 to 2021, covering 34 years, have been taken to perform a bibliometric analysis. The study explains the descriptive trend of research publications focusing on performance indicators and uses a thematic evolution tool to highlight the major themes. The results of the bibliometric studies reveal that the focus of research encompasses the dimensions of sustainability, strategic management, institutional pressures, disclosure, and corporate social responsibility reporting. Based on these dimensions, the paper presents insights into the existing studies and offers the scope for future research.

The Nexus between Corporate social responsibility (CSR) dimensions and Sustainable corporate performance (SCP) in the Service-based Enterprises Sector: Zimbabwean managerial insights

This study examines the managerial perceptional influence of economic, ethical, environmental and philanthropic responsibilities on sustainable corporate performance (SCP) in Zimbabwean service companies. It aims to understand how these dimensions of corporate social responsibility (CSR) contribute to the overall social performance of service firms in Zimbabwe from managers' perspective, thereby addressing a gap in the existing literature. Despite the current literature on the positive relationship between CSR and SCP, there is a lack of research on the motivations, challenges and strategies used by the Zimbabwean service sector to engage in CSR activities. The study aims to provide a local perspective by examining the impact of different dimensions of economic, ethical, environmental and community responsibility on SCP. The researchers collected data from 650 senior managers, the unit of analysis, in organisations selected from six sub-strata of the service sector in the Harare region. The measurement items of the online questionnaire related to a mix of stakeholders, legitimacy, and triple bottom line theories that guided the data collection process. The empirical findings highlight the importance of environmental and philanthropic considerations in promoting long-term competitiveness. Companies can use the results to manage their corporate social responsibility activities effectively and tailor their social engagement strategies to local environments and specific company situations. This study adds to the current literature on corporate social responsibility and sustainable corporate performance and provides valuable insights for companies in the service sector in Zimbabwe.

Corporate Social Responsibility and Financial Performance of some Listed Firms: Evidence from developed and Developing Countries

Effective corporate social responsibility is vital to financial performance of listed firms in developed and developing countries. Corporate social responsibility has been a controversial issue especially in developing countries. The researchers reviewed existing studies on effect of corporate social responsibility on financial performance of some listed firms in developed and developing countries from 1989 to 2022. The studies on corporate social responsibility dimensions reviewed in this study were employees, customers and environment. Most of the findings showed that corporate social responsibility towards employees, customers and environment had a positive significant effect on financial performance. Therefore, the researchers recommend that management of listed firms in both developed and developing countries should take corporate social responsibility towards their employees, customers and environment seriously in order to increase the financial performance of their respective companies.

The Impact of Corporate Social Responsibility (CSR) Dimensions on Brand Image of Hotels (Prospect of Local Community Established Around Hotels in Galle and Kandy Districts)

Tourism, being one of the world's largest and most prosperous industry with diversified dimensions focusing on tourists, and sustaining a strong interaction with the local residents. The intention of this study is to examine the impact of Corporate Social Responsibility (CSR) dimensions on brand image of hotels and to determine the most efficient CSR dimension that can strengthen a favorable brand image. Hundred (100) local residents were selected from Kandy and Galle districts using questionnaire with adaptation of judgmental sample technique. The data was analyzed using descriptive statistics, multiple regression analysis, and correlation analysis while using SPSS software. The findings revealed there is a significant impact of CSR dimensions on brand image of hotels and among the three categories, social CSR dimensions mostly affected to the brand image of the hotel. The researcher suggested that CSR dimensions may also be used as a great marketing strategy and there are opportunities to conduct further researches under the areas like identifying most suitable marketing tools to promote CSR among the target audience.

Analysis of the Effect of Corporate Social Responsibility Towards Investment Efficiency of Oil and Gas Companies in Indonesia

Investment efficiency in any business sector is absolute. Investment efficiency in this study was investigated using the prevailing cash flow approach through which we examined its effect on the six dimensions of upstream oil and gas corporate social responsibility (CSR)/community development program (CDP) expenditures in Indonesia. This study aimed to provide information on the most important CSR/CDP expenditures that needed to be prioritized, as the expenditure had a broad impact on the company’s investment efficiency and was a part of the license-to-operate strategy. Descriptive analysis with panel data regression was used as the research method. The novelty of the research was on CSR activities and the forms of CSR, which included donation, social, and economic, in the Indonesian upstream oil and gas industry. The use of the company age as an additional control variable in the research also became a research novelty. The research samples were oil and gas companies in Indonesia at the exploitation stage, which already have gross revenue and equity to be split and reported CSR activities, with research observation conducted from 2018 to 2021. The results of the study concluded that CSR on education and the profit before interest and tax control variable had a significant and positive effect on investment efficiency, while the company age and sales growth control variables had a significant and negative effect on investment efficiency. As an implication, the CSR implemented by the contractors must be carried out holistically, accompanied by accurate, precise, and careful calculations in CSR/CDP funds realizations. Additionally, the Special Task Force for Upstream Oil and Gas Business Activities (Satuan Kerja Khusus Pelaksana Kegiatan Usaha Hulu Minyak dan Gas Bumi; SKK Migas), as the contractor management, must provide CSR/CPD contributions evidence as part of the upstream oil and gas social investment. Our recommendation for future studies is to change dependent variables into social investment results, the result of the monitoring and evaluation program, and other factors.

The impact of social responsibility on organizational legitimacy

As part of the strategies that companies implement to stay current and comply with international guidelines is social responsibility. The objective of this research is to analyze the factors of social responsibility that lead to the construction of the organizational legitimacy of companies in Ciudad Obregón. The importance of this research focuses on verifying to what extent the social responsibility activities carried out by companies lead to legitimization. As part of the intellectual merit and the contribution that this research intends to make to knowledge is the quantitative measurement of the organizational legitimacy variable, this variable has been measured in studies that come from European countries, so it is intended to analyze the variable in this country. The research is non-experimental quantitative, cross-sectional correlational, the hypotheses of this study will be verified through the structural equation model (SEM). Among the findings identified, it is found that legitimacy is explained by 45% by the dimensions of social responsibility of socially responsible companies in Ciudad Obregón, identifying that the social activities they promote are the key factor for the perception of the legitimacy of said companies.

The challenges of communicating CSR: Findings from a multinational company in Ghana

The communicative dimension of corporate social responsibility has been identified as a ‘double edged sword’ for companies. Although prior literature recognises the value of communication in CSR implementation, there are also established complexities in how to make CSR actions known and recognised by stakeholders. This study explores the seeming challenges encountered by a multinational CSR frontrunner in Ghana in communicating social responsibility activities to its stakeholders. The qualitative study focused on semi-structured interviews with CSR communication managers and other key stakeholders in the company who have in-depth knowledge about CSR. The empirical results demonstrate that unique contextual conditions are major sources of complexities and tensions in CSR communication. Findings revealed key CSR communication challenges including cost of communicating CSR, ‘cash cow’ perceptions of multinational companies, high stakeholder expectations and demands for CSR initiatives, and intransigent media landscape. The literature suggests that there is sparse research that examines specific challenges in communicating corporate responsibility. The study therefore advances the CSR communication scholarship by providing insights into unique challenges faced by multinational companies in host countries, particularly within a sub-Saharan African context, Ghana, along with the strategies adopted to overcome the challenges. Being cognisance of how cultural diversity and local situations influence communications about CSR can provide both theoretical and practical implications for researchers and practitioners.

Consumer attributions for corporate social responsibility: causes and consequences

PurposeThis study aims to investigate the complex relationship between corporate social responsibility (CSR) dimensions and customer loyalty. In particular, this study suggested an intervening process through customer perceived value, which makes banking customers more loyal.Design/methodology/approachUsing a randomised sample of 261 respondents from the Northern Province of Sri Lanka, this study empirically investigates the role of CSR in enhancing customer value and loyalty. The collected data, the study model and hypotheses were assessed by partial least squares structural equation modelling.FindingsAccording to the results, CSR practices that are both strategic and stakeholder-driven have a positive effect on customer loyalty in the banking industry. Further, customer perceived-value positively impacts customer loyalty. Besides, customer perceived-value mediates the association between CSR practices and customer loyalty.Research limitations/implicationsThis study is limited to the banking industry. Thus, future studies can replicate the same research in different sectors like retail, tourism and hospitality, insurance and microcredit institutions, garments, textiles, etc.Practical implicationsThis study suggests specific dimensions of CSR that need to be emphasised while the banking industry designs its loyalty programs.Originality/valueThe notion of customer value has been suggested as a mediating mechanism between diversified CSR perspectives and customer loyalty. Thus, this study proposes a comprehensive framework for enhancing customer loyalty to banks via CSR practices and customer value creation.

Social responsibility of universities in the face of the Coronavirus crisis

The spread and continuation of the Corona virus has faced the people and the government with hard and terrible days. During this period, irreparable damages and losses were imposed on the country. In this regard, universities, as a scientific and popular institution, play a leading, guiding, informing and facilitating role in the occurrence of crises alongside governments, and they perform their duties in the form of social responsibility. The main purpose of this study was to investigate the social responsibility of universities in times of crisis, especially the Corona crisis in order to explain the dimensions of social responsibility, indicators and measures, and examine and analyze sample' activities selected from Iranian universities. A qualitative method was chosen for the present exploratory research. The data collection tool in the present study was library studies, reviewing the websites of universities. In order to validate and reduce the data, two steps were used from the perspective of 15 faculty members and expert, and data on 15 universities. The findings showed that each of the universities had different functions in terms of the dimensions and elements of social responsibility, and knowing these dimensions and comparing the functions of each of them can open the way for the basic actions and orientations of the universities. The dimensions comprised: educational dimension (including student activities, communication activities and educational activities), cognitive dimension (including innovative plans in the production of products suitable for the Corona crisis, research activities and the production of science and knowledge enhancement) the legal dimension (including the establishment of laws appropriate to the conditions of the Covid-19 crisis), the humanitarian dimension (including the support of the affected groups and cooperation with other centers in the fight against Covid-19), the ethical dimension (including the provision of information and attention to the beneficiaries) and the informing dimension (including raising awareness and providing information in the field of prevention, control and management of the Corona virus.

Content analysis of textbooks (political knowledge, applied economics, organization and management) of Austria's high school course on the main and basic principles of social responsibility

In the last decade, social responsibility emerged as a field of study that was previously called "Urban Education and Citizenship". This new concept is much broader, in the sense that it means the development of social skills that enable a person to be a responsible and active member of the larger society and political community. In this regard, education has a key and essential role, and in fact, the main challenge in the education system is to match the society's culture with the patterns and goals. Social responsibility, as one of the main goals of educational planners in coding the textbooks, must be considered. To understand and investigate this issue, high school textbooks in Austria, due to having the most advanced and accepted educational systems in the world, were evaluated. This article aims to determine the components of social responsibility in the content of Austrian high school textbooks (teaching political knowledge, applied economics, organization and management), based on qualitative content analysis. It seeks to answer the question that to what extent the social responsibility has been considered in these textbooks? Results show that the economic dimension of social responsibility has been considered more than the social dimension in the mentioned books.

Innovations in Community-Based Tourism: Social Responsibility Actions in the Rural Tourism in the Province of Santa Elena–Ecuador

Although in many cases community-based tourism does not take place within the formal parameters of the company, your practices encompass responsible tourism activities that allow the active participation of the community, from an intercultural perspective, adequate management of the natural and cultural heritage, based on a principle of equity and the distribution of local benefits. The aim of this research was to understand the relationship between the actions and dimensions of social responsibility carried out in communities that practice community-based tourism, with the aim of establishing appropriate indicators of organisation and sustainable local development. However, no studies linking community-based tourism and social responsibility were found in the literature, as the latter was always related to formal organisations. In order to achieve this objective, a interview was carried out from an exploratory qualitative perspective. The data analysed made it possible to understand the level of SR of the actors in rural communities and its close relationship with the social responsibility actions carried out in the practice of community-based tourism. Indicators of local organisation and development that influence the sustainability of rural communities as tourist destinations were also detected.

Heart of Education: The Relationship of Corporate Social Responsibility on the Organizational Commitment of Senior High School Teachers in Caloocan City, Philippines

The research ventures into the connection between Senior High School (SHS) teachers’ organizational commitment (OC) in relation to their experiences on the dimension of Corporate Social Responsibility (CSR) done by their respective educational institutions. The study made use of the 5 CSR dimensions as basis of the experience of the SHS teachers, namely Human Rights and Labor, Environment, Economics, Product Responsibility, and Society. These were related side by side using the 3 Facets of OC which are Affective, Continuance, and Normative. Quantitative and qualitative data analyses have been used to confirm a relationship between the SHS teachers’ OC and the level of experience on the dimensions of CSR. General findings of the study show that problems of scheduling, effectivity and assessment hinders the level of OC that SHS teachers have towards the CSR activities of their educational institution. To address the issue, the research provided a set of suggestions to optimize the CSR in improving the OC of teachers through proper forms of pre-evaluation procedures, post assessment procedures and a set of effective mix of internal and external CSR program recommendations.

Research on the Evaluation of Enterprise Competitiveness Based on AHP-Entropy TOPSIS Method—Take Xinjiang Listed Companies as An Example

The study takes all listed companies in Xinjiang Uyghur Autonomous Region in the three years from 2018 to 2020 as the research sample, establishes the evaluation index system of the competitiveness of listed companies in Xinjiang, collects and organizes the values of each index using the data disclosed by listed companies in Xinjiang, assigns weights to the evaluation indexes at all levels using AHP-entropy weighting method, and combines TOPSIS method to evaluate the comprehensive competitiveness of listed companies in Xinjiang. The ranking of the comprehensive competitiveness of listed companies in Xinjiang in 2018, 2019 and 2020 is obtained respectively, and the comprehensive competitiveness of listed companies in Xinjiang is evaluated and analyzed from four dimensions of scale strength, development potential, operation capacity and social responsibility of each enterprise, in order to reflect the current situation, characteristics and trends of the development of listed companies in Xinjiang in the pressure of economic downturn of the new crown epidemic.