Social Responsibility Of Enterprises Research Articles

사회적경제 차원의 사회적기업과 기업의 사회적 책임의 비교연구

본 논문은 사회적기업과 기업의 사회적책임의 개념을 양자가 추구하는 가치와 조직형태 및 유형을 중심으로 분석함으로써 사회적경제의 사회적 목적실현과 사회적 가치 추구를 위한 정책적 시사점을 제공하는데 그 목적을 두었다. 실업문제와 일자리 창출의 한계라는 우리나라의 사회경제적 이슈는 그 해결책으로 사회적기업을 주목하고 사회적기업법 시행의 10년을 맞아, 현장에서 사회적기업은 정책적 대안으로 일자리를 창출 등의 성과가 다양하게 제시되고 있는 가운데 그 가치 확장을 위한 사회적경제기본법(안)의 시도로까지 이어지고 있다. 이런 현실에서 사회적경제가 한국사회에 근거기반을 마련할 수 있도록 다양한 형태의 사회적경제 조직에 대한 분석은 경제적·사회적 이슈에 대한 잠재적 대안을 마련하는데 정책적 시사점을 줄 수 있을 것이다. 따라서 본 논문은 사회적기업과 사회적 책임의 성립요건과 유형의 분류와 함께 사회적경제조직의 다양한 형태들과 비교논의를 통해 장단점을 분석하고 활용가능한 시사점을 제공한다.

AUDIT OF NON-FINANCIAL REPORT: PROBLEMS AND DIRECTIONS FOR IMPROVEMENT

The article examines the status and prospects of audit of corporate social responsibility. The audit reports about the verification of non-financial reports of more than twenty foreign enterprises have been analyzed. It has been established that auditors mainly express a modified opinion on the corporate social responsibility and non-financial reports of enterprises. The reasons for the expression of limited confidence in non-financial reports of enterprises are considered. The possibility of obtaining more complete, reliable, verified information about the corporate social responsibility on the basis of improving its accounting support was proved. It is proposed to formalize the procedures for collecting and recording data that are necessary for the preparation of non-financial reporting, and to develop of rules for their internal control. The implementation of these proposals will create conditions for independent auditors to express a higher level of confidence in the social responsibility of the enterprise.

MSME: Nursery for Entrepreneurshipp: A Legal Perspective

It is said that ‘small is beautiful’. This saying perfectly fits into the context of entrepreneurship development. A confidential paper by UNIDO on MSME emphasizes that “MSMEs provide a natural habitat for entrepreneurs. Through this platform, the latent/raw talent available locally can hone their skills and talents, to experiments, to innovate and transform their ideas into goods and services needed by the society.” Small scale sector has remained high on the agenda of all political parties, intelligentsia and policy makers since Independence as a legacy of Gandhian Philosophy. The special thrust to this sector has been with the multiple objectives of employment generation, regional dispersal of industries and as a seedbed for Entrepreneurship. Micro, Small and Medium Enterprises (MSME) as a concept is itself innovative and also promotes innovation. Prior to MSME Development Act 2006, the concept of SSI (SME) was into existence in the country to which a new class ‘Medium Enterprises’ was added. The MSME Act of 2006 deals with facilitation, promotion, development and enhancement of competitiveness of micro, small and medium enterprises. The present paper would discuss this basic legislation and would analyze its vitality in promoting innovation in MSMEs. Worldwide, the MSME have been accepted as the engine of economic growth and for promoting equitable development. This stands true even for India as it accounts for about 39% of the manufacturing output and around 33% of the total export of the country. With this background it is important to find out the various legal issues, for example issues relating to competition law, opening up of SME stock exchanges, enterprise social responsibility and proper implementation of the MSME policy; and to suggest solutions for the same – that’s the precise deliberation which the present paper seeks to do.

Corporate Social Responsibility of Chinese Enterprises Going Global From a Context of the One Belt and One Road Strategy

Chinese enterprises are thinking about how to avoid risks of going global, and becoming a global corporate citizenship, in particular with a context of One Belt One Road (OBOR) strategy. The questions include how to cope with the challenges, seize the opportunities and how Chinese enterprises implement OBOR strategy effectively. This article aims to review the connotation of OBOR and development of Chinese enterprises going global, and analyze the reasons why Chinese enterprises going global lack of social responsibility. The article finally puts forward relevant policy proposals combined with corporate social responsibility (CSR) and sustainable development.

Influence Determination of Social Responsibility to the Productivity Enterprise Activity Level

The purpose of this paper is to develop a scientific and methodical approach for determination of the comprehensive social responsibility indicator in this paper based on estimation of influence degree for the economical, ecological, social and labour, standard and legal components. There is allowance for determining of some level of enterprise social responsibility. In addition, there is a basis for development some ways of their increasing. The essence of the used approach is clotting of the individual indicators set to four intermediate indicators of the economic, ecological, social and labor, standard and legal components, which can be boiled down to the generalizing activity productivity indicator based on the matrix and range approach. An economical and mathematical model of the social responsibility influence level to the enterprise activity productivity level, which is based on enterprise propose harmonization with the participants’ interests, was being built. The paper proposes the mathematical model, which allows detecting a necessary time period for enterprise activity productivity ensuring due to social responsibility implementation.

Coordination of Actors, Farmers - Processors and the Social Welfare of the Citizens in Peja

Kosovo society is considered as strong consumer society with the need for liberalization of the labor market, active participation in the process of globalization and the promotion of "knowledge economy". Coordination of actors through associations and other forms of temporary association are prerequisite for enterprises, especially agribusiness related strategies growth and sustainability and being pro-business constitutes an essential condition to be pro-social, aware of the necessity of reconciliation policies free social market. Social Responsibility of enterprises, especially agribusiness Peja defined as a strong consumer, labor market liberalization and active participation of these enterprises with coordination of stakeholders in the process of globalization and the promotion of "knowledge economy". Peja agribusiness enterprises nowadays qualified as a period of liberalization are the first steps to understanding their fair economy intends putting it at the service of people considering the effectiveness of the market and minimal state. So in this case the state local government should create enabling environment for free breathing of these companies which are the only option for the social welfare of the citizens of the municipality of Peja and poverty reduction. The organization and coordination of stakeholders, farmers - among others profit maker also has another important instrument is therefore an instrument of social development under (JMKEYNES) Laissez faire works in these enterprises on the basis of the law of supply and demand, which itself regulates economic life of the citizens of Pec. Specification and focus on specific language variables gives discussed and explained the problem. Search theoretical judged and evaluated as the product of a cultural and institutional dispute.

Retraction Note: A Study on China's Petroleum Enterprise Social Responsibility Information Disclosure-Based on the Comparison of Shell and PetroChina Social Responsibility Information Disclosure

Retraction Note: A Study on China's Petroleum Enterprise Social Responsibility Information Disclosure-Based on the Comparison of Shell and PetroChina Social Responsibility Information Disclosure

Corporate Social Responsibility - On Aspect of Environmental Protection in Vietnam Today

Through collecting secondary data by deploying desk review method and collecting primary data by using various qualitative methods including observations and interviews of business owners, workers and consumers, the article argues that the corporate social responsibility in the area of environmental protection is essential. First, the article examines the theoretical framework of social responsibility and environmental protection issues in the social responsibility of enterprises. Second, the article considers the implementation of corporate social responsibility for environmental protection of the businesses in Vietnam through the statistics. The article also points out the causes and consequences of this situation. Finally, the article provides some key solutions to make the implementation of environmental policies more effective in reality. DOI: 10.5901/jesr.2015.v5n3p31

Correlation Analysis between Corporate Social Responsibility and Financial Performance of Chinese Food-processing Enterprises

This study is to clarify the relationship between corporate social responsibility and the enterprise financial performance. On the basis of the stakeholder theory and social contract theory which explain the connotation of corporate social responsibility, this study uses the panel data from 63 listed Chinese food-processing companies to empirically test whether corporate social responsibility can significantly affect the financial performance. After putting forth the research hypothesis and quantifying the research index in the perspective that corporate social responsibility is the contract followed by various stakeholders, correlation analysis and multiple regression are commenced in the research process. The regression result shows that partly of the variables reflecting corporate social responsibility, such as the ratio of net cash flow from operating to liabilities and the ratio of business taxes and surcharges to main business income, are positively correlated with variables describing financial performance, while others, such as the ratio of social donation expenditure to main business income, are not.

A Study on China's Petroleum Enterprise Social Responsibility Information Disclosure-Based on the Comparison of Shell and PetroChina Social Responsibility Information Disclosure

Corporate social responsibility information disclosure's late start in China, both in quantity and quality needs to be improved. This shell and PetroChina from 2013 respectively published by the sustainability report for analysis, according to disclosure forms, content, management bodies and the guidelines for the preparation of the report compared the four aspects. Recommended China Petroleum strengthening stakeholder engagement and feedback mechanisms, improve the transparency and accuracy of the information disclosed, and actively carry out third-party tickets, to further improve the index system construction of social responsibility

TENDENCIES OF ENTERPRISE SOCIAL RESPONSIBILITY INITIATIVES IN LITHUANIA

The article is prepared on the basis of the research on the development of enterprise social responsibility (ESR) initiatives in Lithuania. The object of the research – factors influencing ESR initiatives in Lithuania. The topicality of the theme of the research is grounded on the tendencies of strategic changes of commercial activity connected with the implementation of Global agreement principles. The purpose of the article is to reveal factors influencing ESR initiatives when characterizing their influence upon the tendencies of commercial sector development. The methodology of the research is grounded on the holistic approach towards ESR initiatives treating them as a constituent of the solid determined public system influenced not only by general globalisation factors but by the local ones as well. For the identification of factors influencing ESR initiatives the methods of phenomenography and phenomenology were used. For the naming of the significance of factors the methods of the filing, ranking and generalization of features were used. The system of factors influencing the application of ESR principles in the activity and management of enterprises is presented in the article. Special systematic groups of the European business improvement model as well as their significance for the results of enterprise activity well as for the management of human resources are described in the article.

Exploring Reasons for the Resistance to Sustainable Management within Non-Profit Organizations

The numerous empirical and conceptual studies that have been conducted over recent years concerning the social responsibility of enterprises and their contributions towards sustainable development have given very little consideration to non-profit organizations (NPOs). This is surprising, because NPOs are confronted with very similar challenges to profit-orientated enterprises regarding their evolution into sustainable organizations. This paper is a preliminary conceptual study and explores the question of why the corporate social responsibility, or corporate sustainability, of NPOs has to date been both neglected by research establishments and also extensively ignored by the NPOs during their day-to-day practical management. The example of church and pastoral institutions in Germany is used to demonstrate the extent to which they take account of ecological and social aspects in their management systems and processes and, thus, implement sustainable management within their day-to-day practice. The paper concludes with some proposals for further empirical and conceptual research projects, which are designed to analyze developments within NPOs with relation to the integration of sustainability into their management systems and processes.

Barry M. Richman Best Dissertation Award Session

Capability Development within the Multinational Corporation Presenter: Paula Kilpinen; Aalto U. Formal and Informal Institutional Influences on Multinational Enterprise Social Responsibility: Two Empirical Studies Presenter: Dawn Keig; Whitworth U. on Leadership Emergence in Multinational Teams Presenter: Minna Paunova; Technical U. of Denmark Behavioral Underpinnings, Boundary-Spanning Search, and Performance of Internationalizing Firms: Three Essays Presenter: Majid Abdi; U. of Melbourne The Organizational Design of Offshoring Presenter: Marcus M. Larsen; Copenhagen Business School

Industrial Cluster Development and Social Responsibility: From Circular Theory Perspective

From the perspective of the circular economy, the paper considers that the enterprise social responsibility in industrial cluster can be divided into four kinds of social responsibility of consciousness including the legal responsibility, moral responsibility, strategic social responsibility and charitable social responsibility. Moreover, the network behavior of social responsibility of enterprises with interaction is rooted in the enterprise. Finally, the interaction structure among cluster enterprises affects corporate social responsibility behavior choice and social responsibility behavior such as the production of the network, which can promote the information flow of enterprise social responsibility between suppliers, manufacturers and retailers.

Methods of quantitative assessment of socio-economic development of enterprises

The methods of quantitative assessment of socio-economic development of enterprises were considered in the paper. Some results of our research in this field were given. The objective of the study is to develop the methods of quantitative assessment of development (social responsibility) of enterprises taking into account their functioning in the changeable economic environment. Various approaches to assessing the social responsibility of enterprises were considered in the paper. The developed methods are based on statistical instruments and allow performing the calculations based on the information obtained from financial reports of industrial enterprises with the purpose of determining the moment and dynamic assessments of socio-economic development of enterprises that allows defining the level of their social responsibility for further analysis and comparison. The research results can be used by managers involved in development and strategic management of enterprises.

On Enterprise Social Responsibility Comprehensive Evaluation Based on Two-Step Fuzzy Evaluation Method

In order to evaluate the enterprise social responsibility scientifically, this paper constructed an enterprise social responsibility evaluation indexes system composed by five first class indexes (environmental protection, resources utilization, economic benefit, human resources and social contribution and so on) and 18 second indexes. The two-step fuzzy evaluation method was adopted to evaluate comprehensive effect and Wuhan Iron and Steel (Group) Corporation (WISCO) was given for example.

Business ethics from Aristotle, Kant and Mill's perspective

PurposeThe presence and use of the informal and formal measures of business ethics implementation may be crucial and should therefore be known to managers/owners. Based on the case study research, this paper aims to suggest that enterprise awareness of importance of business ethics implementation can be of essential meaning for its long‐term existence, success, growth, and development. The purpose of this paper is to discover the presence and use of the informal and formal measures of business ethics implementation and to identify their importance for active measure care by the enterprises.Design/methodology/approachIn this paper, qualitative research is applied. The research cognitions on informal and formal measures of business ethics implementation are discussed in application of the dialectical systems theory.FindingsThe paper finds that on one side the enterprises' key stakeholders (owners and managers) are aware of the importance of their ethical behaviour as well as of impact of their ethical behaviour to the enterprises' behaviour. The research results also show that enterprises' key stake holders are conscious of the impact of enterprises' ethical behaviour to the enterprises' long term existence, growth, and development. On the other hand, the research findings show that such informal awareness is usually not formalized, which can be argued as a reason for enterprises' unethical behaviour.Practical implicationsThis paper gives us some insights as to the state of informal and formal measures of business ethics implementation in Slovenian enterprises. In a frame of practical implications, a further research should be done to show which formal measures of such ethics implementation should be used to stimulate the enterprises' innovative behaviour in assurance of enterprise effectiveness, efficiency, and social responsibility in order to achieve and maintain enterprise's long term existence, growth, and development.Originality/valueThe available literature does not provide for a similar research of linkage between the formal and informal measures of business ethics implementation.

Creating trust in institutions in Russian forest localities

Russia is a country with a low level of trust. In consequence, companies working in Russia have to emphasize the development and maintenance of trust with all their interest groups. In this paper we study how trust is built up at the local level with municipalities and local communities. Local level interest groups, however, seem to be less significant for companies in contemporary Russian countryside. This paper will provide an analysis of why local level interest groups are weak and what the consequences are. The paper also discusses legislation and regulations affecting social structures in the Russian countryside showing why and how much social responsibility is transferred to companies. In addition, the paper discusses whether private governance regulation, such as forest certification, will help local communities to be heard.The paper applies Douglass North's approach to economic development with formal and informal institutions, and also the literature on trust and the social responsibility of enterprises. Formal institutions such as national legislation and international privately controlled rules of FSC certification are compared with informal practices at the local level.Cooperation with companies and environmental organizations has complemented traditional Russian social responsibility and increased cooperation between the different interest groups. NGOs can also help local communities to be heard, but since companies are more concerned with the trust of their clients, weak municipalities remain humble receivers of aid. Globalization also makes companies pay more attention to their competitiveness, which will exert pressure on the government to arrange social security and strengthen municipalities. Structural changes in Russia will, however, take time, since Russia not only has to tackle the construction of new formal institutions but it must also deal with the increasing effects of globalization as it changes the traditional structures of democracy and a market economy.

Corporate Social Responsibility and Effectiveness of Small and Medium Enterprises (Smes) In Nigeria.

The research study takes a look at the relationship between corporate social responsibility and some dimensions of organizational effectiveness of Nigerian Small and Medium Scale Enterprises. Data were collected by means of questionnaires administered to selected SMEs in Lagos state. The study generated sixty percent response rate from two hundred and nine SMEs existing for more than five years. Responses from the survey were statistically analyzed using descriptive statistics, and product moment correlation. The results of the study indicated that Nigerian SMEs operators were actively involved in business ethics, urban and consumer affairs, but least involved in environmental affairs. The study showed that organizational effectiveness of the participating firms is to large extent satisfactory. However, the study concludes and recommends that the involvements in corporate social responsibility were found to correlate positively with organizational effectiveness and that the government should encourage the Nigerian SMEs investors in some aspects of corporate social responsibility and monitoring of SMEs environmental affairs.

Multinational Enterprise and Corporate Social Responsibility in India

Multinational Enterprise and Corporate Social Responsibility in India