Social Responsibility Of Enterprises Research Articles

The Community Social Responsibility of Rural Small Tourism Enterprises: Scale Development and Validation

Rural small tourism enterprises (STEs) are involved in many discretionary, spontaneous, and supporting activities toward the host communities, which is labeled as community social responsibility (CoSR) in this study. This study develops and validates a scale to measure rural STEs’ CoSR. Stage 1 found four dimensions and 33 initial items through a thorough literature review and focus group discussions. In stage 2, an exploratory factor analysis was conducted to evaluate the dimensionality of the CoSR scale. Stage 3 used confirmatory factor analysis and supported a 22-item five-dimension scale ( promoting economic development, cultural preservation, cultural production, environmental protection, and political participation). An additional study was conducted to further assess nomological validity of the developed scale. The development of the CoSR scale provides a measurement instrument to spur additional empirical studies on CoSR. This scale also provides a useful tool for rural STE owners to measure and manage CoSR activities.

Analysis of Corporate Social Responsibility, Corporate Reputation and Performance of E-Commerce Enterprises

The study purpose is to the relationship between corporate social responsibility (CSR), corporate reputation and performance of e-commerce enterprises. The results show social responsibility, depending on different contents, may have a direct, intermediate or no impact on the performance of an e-commerce enterprise. The intermediary effects often affect through reputation, customer satisfaction and satisfaction, employee engagement, from which enterprises get competitive advantages and benefits that good reputation brings. help improve the performance of e-commerce enterprises. In addition, the author also makes some recommendations to relevant state agencies in order to create legal conditions for e-commerce enterprises to carry out CSR activities, to encourage enterprises to implement social responsibility by rewarding policies. , honor, and at the same time support businesses to protect consumers by strengthening the prevention, combat and strictly punishing acts of buying and selling fake and counterfeit goods, upgrading the technology infrastructure system to help e-commerce businesses secure information customer news.

The Influence of Non-governmental Organizations on the Transformation of Public Services Mode: Based on the Perspective of Enterprise Social Responsibility

The Influence of Non-governmental Organizations on the Transformation of Public Services Mode: Based on the Perspective of Enterprise Social Responsibility

What drives the green transformation of enterprises? A case of carbon emissions trading pilot policy in China.

As an important policy instrument to achieve greenhouse gas emission reduction, carbon emissions trading has also promoted the green transformation of enterprises while achieving carbon reduction targets. This study uses the implementation of the Chinese carbon emissions trading pilot policy (CETPP) as a quasi-natural experiment and analyzes the impacts of the CETPP on the green transformation of enterprises with the difference-in-differences (DID) method based on a sample of 297 listed Chinese A-share high-energy-consuming enterprises. The result findings show that CETPP can significantly promote the green transformation of enterprises. The heterogeneity analysis also reveals that CETPP has differential effects on enterprises belonging to different industries, which is caused by the fact that enterprises in different industries differ significantly in their green transformation paths and modes. Moreover, CETPP has a significant facilitating effect on the green transformation of non-state-owned enterprises compared to state-owned enterprises. Finally, marketization and enterprise social responsibility are two major mechanisms for the CETPP to promote the green transformation of enterprises. Our findings reveal that policymakers should further deepen the dynamic management of carbon emission allowances and guide enterprises to actively undertake social responsibility, thus leveraging the market regulation mechanism to promote the green transformation of enterprises.

ESG-КОНТРОЛЬ ЭКОНОМИЧЕСКИХ СУБЪЕКТОВ

The article substantiates the need to reflect in the reporting of any economic entity activities for the implementation of economic and social responsibility, which corresponds to the task of sustainable economic development. It was emphasized that all organizations should have such reporting, regardless of their profile, organizational and legal form and scale. Analysis of the composition of environmental and social responsibility reports compiled in various forms has shown that their number is very limited, typical only for large corporate organizations, and they are compiled in any form, which makes it difficult to use them for analysis and justification of decisions in the field of management of these processes. The article defines the requirements for the selection of a system of indicators that can be used as the basis for reports on environmental and social activities, the formation of appropriate non-financial information, methods of its verification and use in the development of strategic and operational plans to increase environmental and social responsibility of enterprises and non-production organizations.

Home bias and employee social responsibility: Identification vs. benefit exchange.

Employees, as the most valuable assets and critical sources of competitive advantage in enterprises, are among the important stakeholders in enterprises. Employee social responsibility (ESR) has been a continually important research interest in the field of enterprise social responsibility. However, in the literature, few studies explore how personal features affect employee social responsibility. Thus, sampling China's listed companies from 2006 to 2019, we investigate how the home bias of senior executives influences enterprises' employee social responsibility. We identify home bias based on whether a chairperson's or CEO's hometown matches the firm's registration place. Three main results are obtained. First, the home bias of both CEOs and chairpersons can improve the corporate fulfillment of employee social responsibility. Second, further cost-benefit analysis shows that this result is due to not only identification but also benefit exchange. Although senior executives' home bias significantly decreases employee turnover rate, enterprises absorb more employment, which significantly increases their redundant personnel costs. Therefore, firms should balance the potential benefits and costs incurred by home bias via trade-off. Third, in firms facing less market competition, firms with more governmental subsidies or state-owned firms, senior executives' home bias has a more significant promoting effect on the fulfillment of ESR, supporting the view of benefit exchange. Accordingly, by extending theories on the effects of senior executives' home bias and enriching the ESR literature, this paper has important practical value, our findings can guide and promote firms to perform ESR while actively complying with a national policy for stabilizing employment and ensuring people's well-being.

Corporate Social Responsibility of Chinese Multinational Enterprises: A Review and Future Research Agenda

This study analyzes papers on the corporate social responsibility (CSR) of Chinese multinational enterprises (CMNEs) published in top-tier management and international business journals. We extracted six key constructs from these studies, examined their interconnections, and identified five themes. These themes are (1) the relationship between corporate governance and CSR practice, (2) the relationship between institutional environments and CSR practice, (3) the relationship between resources and capabilities and CSR practice, (4) the relationship between strategy/activity and CSR practice, and (5) the relationship between corporate performance and CSR practice. Our study aim is to reveal research gaps that have not been identified in other previous review articles. Thus, based on the research gaps identified through a review of previous studies, we identified that there is a strong relationship between CSR and national cultural contexts; however, most current research on CSR has focused on Western cultural contexts. Thus, to further explore how CSR of CMNEs may differ from other countries (e.g., Western countries) that is our review aim, we provide five directions for future CSR research on CMNEs. Finally, we theoretically and conceptually analyze recent studies on the impacts of corporate governance, resources, and capabilities on CMNEs’ CSR practices in relation to corporate performance through a theoretical framework and identify future research directions on Chinese MNEs’ CSR by reviewing various theories and perspectives over the last 13 years.

Corporate Social Responsibility and Financial Performance of Macro, Small, and Medium-Scale Enterprises (MSMEs) in Ekiti State, Nigeria

The study examined the effect of CSR on the financial performance of MSMEs in Nigeria using Ekiti State as a case. Specifically, the study examined the effect of employees’ health and safety, community development, and environmental remediation on the financial performance of MSMEs. A survey research design was adopted. The population of the study comprises 967,468 registered MSMEs in Ekiti State as of 31 st December 2021 (SMEDAN,2021). A sample size of 400 respondents was selected using Taro Yamane’s formula. Data was obtained from primary sources using a well-structured questionnaire. The Cronbach Alpha test result of an average of 80% confirmed the reliability of the research instrument. The data collected were analysed using descriptive statistics and OLS regression. The results revealed that employees’ health and safety, community development, and environmental remediation exhibited a significant positive relationship to the financial performance of MSMEs. The study concluded that, the financial performance of MSMEs in Nigeria will increase at the instant of their social responsibility. It is therefore recommended that MSMEs in Nigeria should embrace the philosophy of CSR as a bait to improve their financial performance. Keywords: Corporate Social Responsibility, Financial Performance, Employees’ Health and Safety, Community Development, Environmental Remediation, MSMEs. JEL Classification Codes: L25; M14; I13; R11; P18. DOI: 10.7176/RJFA/13-22-06 Publication date: November 30 th 2022

КОНСОЛІДАЦІЯ ІНФОРМАЦІЇ В СИСТЕМІ СТРАТЕГІЧНОГО КОНТРОЛІНГУ КОРПОРАТИВНОЇ СОЦІАЛЬНОЇ ВІДПОВІДАЛЬНОСТІ БІЗНЕСУ

The development of an enterprise's social responsibility is now receiving a special place in the corporate strategy process due to increasing society's requirements for corporate business and spreading the concept of sustainable development. Developing an effective social responsibility strategy is impossible without consolidating information about aspects of the corporate enterprise's activities that are significant for critical stakeholders. The article's purpose was to develop theoretical and methodological support for information consolidation that helps ensure the business's social responsibility and optimize the corporate enterprise's strategic choice during value-creating for customers. The author's hypothesis anticipates the necessity of forming two control contours of creation and using consolidated information. The first contour of controlling is aimed at supporting the enterprise's strategic choice. The second contour of controlling focuses on delivering the informational influences on the value promotion processes. The hypothesis is proved by using the system dynamics paradigm and providing the differentiation for information consolidation directions inside the cycles of increasing the value returns. These cycles have been integrated with the enterprise's corporate architecture model. Several additional hypotheses have also been put forward. It has been proposed to use corporate social responsibility individual directions as components of the enterprise's strategic map built according to the Balanced Score Card paradigm. Also, the concept of «integrated value creation» has been offered as a base for linking corporate social responsibility with the organizational capabilities concept, widely represented in corporate architecture modeling standards. In this case, organizational capabilities have been considered an intersection point of the business and society interests. Consolidation information is used to create an institutional interaction between the enterprise and stakeholders. Given this, corporate social responsibility has been transferred from it's considering as a cost center to a profit center or an investment center. The areas of synergy manifestation and the directions for possible emergence appearance have been defined under expanding the corporate enterprise capabilities by the social responsibility principle. The three-dimensional space for information consolidation and transparency receiving has been offered for the corporate social responsibility initiatives improvement.

Social Responsibility, Risk Management and Financial Performance of Military Enterprises

How to make a benign interaction between military enterprises’ social responsibility and financial performance is of great significance for military enterprises to actively undertake social responsibility, but the academic research on corporate social responsibility and financial performance has not reached a consistent conclusion, and there is a lack of intermediate variables in the study of the relationship between the two. Taking the listed companies of the A-share military industry in 2011-2019 as the research sample, the relationship between military enterprise social responsibility and financial performance and the role mechanism of risk management were explored. It is found that the social responsibility of listed military enterprises positively affects financial performance; corporate social responsibility will promote corporate risk management, which can significantly improve corporate financial performance, that is, risk management plays an intermediary role between corporate social responsibility and financial performance. The research conclusion provides practical guidance and experience reference for military enterprises to clarify the relationship between social responsibility and financial performance and its functional mechanism.

Analysis of Enterprise Social Responsibility to Employee Psychological Satisfaction Based on Discriminant Least Square Regression.

Employee psychological satisfaction is the satisfaction of perception of environmental factors at the psychological and physiological levels, that is, the employees’ subjective response to the work situation. How to enhance employee loyalty and psychological satisfaction has always been a hot issue in theoretical and practical research. With the development of artificial intelligence (AI), many AI methods are widely used to find important factors which have significant influences on the psychological satisfaction of employees. Feature selection methods as one kind of AI models can select discriminant features which have high correlation with the outcome. In this study, we first construct 19 factors from enterprise social responsibility. Then we use a discriminant least square regression model to select most relative factors associating with employee psychological satisfaction. Our experimental results show that the psychological satisfaction of employees is very related to salary, security, welfare, occupational health, and fairness. In addition, we find that discriminant least square regression performs better than the comparison feature selection methods we select, and the selected factors are more in line with our perceptions and expectations.

VALUE ADDED STATEMENT AS A PERFORMANCE EVALUATION TOOL

Hesap verme sorumluluğu, şirket yöneticilerinin yaptıkları işlerin sonucu ve gelişmeler hakkında hissedarların yanı sıra hükümet, çalışanlar, müşteriler ve tüm topluma karşı bir bilgi verme sorumluluğudur. Tüm paydaşların yarattığı fayda ve bu faydadan aldıkları payların açıkça görülebilmesini sağlayan katma değer tablosu işletmelerin hesap verme ve sosyal sorumluluğu açısından önemlidir.Katma değerin paydaşlar arasında nasıl dağıldığına ilişkin bilgiler işletmelerin sürdürülebilirlik, sosyal sorumluluk, faaliyet ve entegre raporlar gibi çeşitli raporları içinde yer alabilmekle birlikte, bu raporlarda bilgilerin dağınık olarak bulunduğu görülmektedir. Bu bilgilerin tablo halinde sunulması hem tüm paydaşlar açısından raporların anlaşılırlığını arttıracak hem de paydaşlar için bir performans değerleme aracı olarak kullanılabilecektir. Çalışmada ilgili dönemde zarar eden bir işletmeye ait finansaltablolar kullanılarak, katma değer açısından şirketin performansı analiz edilmiştir. Zarar edilen bir döneme ait katma değer tablosunun sunulması durumunda, işletmenin katma değer yarattığının ortaya çıkması ve bu katma değerden hissedarların da pay aldıklarının görünür hale gelmesi, tablonun hazırlanmasının önemini ortaya koymaktadır.

A meta-network-based management framework for megaproject social responsibility behaviour in China

PurposeAs megaprojects bear extensive and profound social responsibilities throughout the project life cycle, formulating effective measures for improving construction enterprise social responsibility is key to project success. Given the current research is relatively lack of these measures, this study aims to formulate a meta-network framework to improve the megaproject social responsibility behaviour (MSRB) for construction enterprises.Design/methodology/approachFirst, this study implements literature review, expert interview and field investigation to identify the construction enterprise MSRB and its influencing factors. Second, this study evaluates the MSRB implementation level of the selected construction enterprises and proposes the above mentioned meta-network framework. Next, this meta-network is configured to reflect the impact of MSRB strategic adjustment. Last but not least, a real-world case study is carried out to validate this framework.FindingsThe best MSRB performance is always witnessed from the contractor group, followed by the project client group and the site supervisor group. The outcomes of implementing certain managerial strategies indicate that (1) social responsibility cognition is a critical factor for all the groups; (2) communication mechanism and normative pressure are the critical factors for clients; (3) coercive pressure is a critical factor for supervisors and (4) cultural cognitive pressure is a critical factor for clients and contractors.Originality/valueThe use of the framework in proactive assessment and management of MSRB can lead to effective strategies for construction enterprises to increase the efficiency and quality of projects.

Reporting on social responsibility of the enterprise

Introduction. The paper states that modern society needs reporting on socially responsible activities of the enterprise. There is a growing demand for social and environmental reporting information, which requires the preparation of new non-financial reporting forms for stakeholders. The purpose of the paper is to research of various forms and structure of non-financial reporting on social responsibility, which is preferred by Ukrainian enterprises. Materials. To achieve this goal, the non-financial reports for the period 2018-2020 of twelve Ukrainian companies that are publicly available on their websites (in particular, Coca-Cola Beverages Ukraine Limited, Silpo-Food LLC, Fora LLC, Energo Zbut Trans LLC, OTP Bank Joint-Stock Company, Nova Poshta LLC, Ukrgasbank JSB, Coca-Cola Beverages Ukraine Limited, JSC "First Ukrainian International Bank", Foxtrot Group of Companies, Auchan Ukraine Hypermarket LLC, Lifesell LLC). Methods of grouping, systematization and comparative analysis are used to study them. Results. The paper considers the practice of disclosing information about social responsibility of enterprises in Ukraine. Forms of reports containing information on key aspects of corporate social responsibility have been identified, and their structure and content have been analyzed. A number of factors have been identified that contribute to the spread of the practice of reporting on social responsibility by enterprises in Ukraine. Conclusions. To ensure transparency and respond to the demands of society, companies publish various non-financial reports, which provide information on various aspects of their social responsibility. The number of reporting enterprises is growing. Socially responsible companies disclose in their non-financial statements information that was previously considered internal, closed. Publicized reporting generally meets the needs of society, and accurate and complete presentation of information in reporting increases the credibility of the company of different groups, helps to attract additional investment, increase its capitalization and creates a basis for sustainable development.

Corporate Social Responsibility of Medium Scale Enterprises on the Community and Environment of Operation in Uyo Metropolis, Nigeria

Corporate Social Responsibility has been recognized as one of the key factors for business sustainability. Majority of corporate social responsibility research focuses on large corporations. Paucity of data and limited research exists on the corporate social responsibility of medium scale enterprises despite their enormous contribution to the world economy and their impact on the social and natural environments. It is in this regard that this study seeks to examine the extent which medium scale businesses implement corporate social responsibility to the community and environment of their operation. Using a descriptive analysis, 100 respondents were examined in Uyo and the findings indicate that majority of Medium Scale Enterprises in Uyo Metropolis practice CSR on their community (89%) and environment (76%) of operation. The CSR practices on the Community involve provision of electricity (33%), provision of pipe born water (24%) and provision of scholarship schemes (15%) among others while that practice on the Environment involves Waste Management (24%), executing environmental friendly projects (15%), controlling of environmental hazards (12%) among others. The study adds new knowledge to the entrepreneurship literate especially as it concerns the context of the study and recommends awareness creation for more Medium Scale Enterprises to practice CSR and the need to encourage those who are already engaged in the practice to do more.

Study on the effect of income perception on cleaner-production fraud.

We investigated a single-cycle product supply chain in a game model, where a supplier is the leader. By innovatively introducing cleaner production fraudulent income perception factor into a game model, we studied the mechanism of the effect of enterprise social responsibility and environmental awareness on cleaner production fraud. The results showed that the income of retailers and suppliers changes under different perceptions of fraudulent income. That is, the value of cleaner production fraudulent income perception factor will affect the enterprise's choice of differentiation strategy. When the enterprise's sense of social responsibility is weak, it is more likely to choose cleaner production fraud. Conversely, under the constraints of high social responsibility, it more likely avoids production fraud. Regarding government supervision, the income of suppliers and retailers changes under different government penalties. Furthermore, a reasonable punishment for cleaner production fraud can reduce such violations. However, after the punishment reaches a level, the efficiency of supervision begins to decline. In views of that, improving enterprise social responsibility through institutional reform is a more effective way to reduce cleaner production fraud. To contribute to a healthy competitive market environment, government supervision should establish a feedback mechanism, and make timely adjustments.

The Relation between Corporate Social Responsibility and Profit Shifting of Multinational Enterprises

The Relation between Corporate Social Responsibility and Profit Shifting of Multinational Enterprises

Research and Analysis of Charitable Donations and Financial Performance of Private Listed Companies

Charitable donation is an important dimension of corporate social responsibility. Private enterprises are becoming more and more aware of social responsibility in the course of practical development, and more and more enterprises are investing in the main force of domestic large-scale charitable donations. Will charitable donations improve the financial performance of private enterprises and will financial performance in turn affect the charitable donations of private enterprises? Scholars at home and abroad have not reached a unified conclusion on the discussion of the causal relationship between the two. With the optimization of the industrial structure and the continuous rise of the tertiary industry economy, private enterprises have gradually become an irreplaceable role in my country's economic development. Therefore, research on the relationship between charitable giving and financial performance is necessary. Select privately-owned listed companies on the Shanghai and Shenzhen Stock Exchanges from 2011 to 2017 as the research object, use Guotai’an CSMAR private enterprise social responsibility database; Hexun Finance, CSR-CHINA and other websites download private enterprise CSR development reports; Sina Finance, Dongfang Finance, Phoenix Caijing, Sohu Finance and other websites obtained charitable donation data that were not released through official channels, and obtained charitable donation data from 315 listed companies from 2011 to 2017. Using the combination of normative research and empirical research, quantitative analysis and qualitative analysis to analyze the above problems, the main conclusions are as follows: charitable donations and financial performance are mutually causal. This relationship helps researchers understand and explain the charitable donation behavior of private enterprises.

A Study of Data-Driven Enterprise Human Resource Management Model

With the deepening of diversified and professional business philosophy in large enterprises, enterprises play more and more abundant social functions in society. Sense of mission and honor play an important role in the healthy development of enterprises. With the in-depth integration of enterprise management and computer technology, some human resource management problems related to corporate social responsibility often appear in this process. From the traditional human resource management paradigm to people-oriented social responsibility human resource management, “strengthening effectiveness” has become the main research direction of enterprise management in the electronic age. On this basis, through the discrete modeling method of a large amount of data, this paper creatively puts forward the coupling correlation between corporate social responsibility and enterprise human resource management based on grey correlation algorithm. Compared with the management mode based on trapezoidal data analysis and cluster center adopted in the current mainstream enterprise human resource management research, the innovation of this algorithm is to analyze the dynamic data of corporate social responsibility and enterprise human resources and establish a coupling model related to corporate social responsibility. It can not only realize the dynamic tracking of human resource data, but also make full use of the relevant characteristic information of the coupling relationship between enterprise human resource management and corporate social responsibility. According to the dynamic big data such as employee welfare, employee compensation, employee training, employee overtime, and timeliness of transaction processing, this paper analyzes the social problems such as corporate social responsibility evaluation index, employee turnover rate, and enterprise income, so as to provide theoretical support for enterprise business strategy.

Research on the Relationship Between Corporate Social Responsibility and R&D Investment and Enterprise Financial Performance

Chinese listed enterprises from 2015-2019 were selected as samples to study the relationship between enterprise social responsibility, RD external social responsibility and RD overall, social responsibility performance and R&D investment enhance the positive effect of long-term financial performance. These research conclusions help us to understand the importance of corporate social responsibility and R&D investment to the sustainable development of the enterprise, and have certain enlightenment significance to improve the awareness of innovation and the fulfillment of social responsibility.