Social Responsibility Management Research Articles

Analysis of the Teslas Sustainable Supply Chain Management

Tesla, a prominent company in electric vehicles and renewable energy technology, prioritizes environmental sustainability, social responsibility, and economic rewards in its supply chain management alongside cost and efficiency. The paper uncovers Tesla's methods in resource usage and conservation, environmental impact assessment, social responsibility management, and economic benefit management through literature analysis and case analysis. The study determined that Tesla has made notable advancements in environmental performance throughout its supply chain by implementing innovative technologies and management strategies, including battery technology improvements, automated production processes, supplier responsibility evaluations, and life cycle assessments (LCA). Tesla encounters obstacles including worldwide chip shortages and variations in raw material costs, affecting the stability and efficiency of its supply chain. The paper suggests that governments, enterprises, and industries collaborate to enhance supply chain sustainability. This can be achieved by implementing policies, fostering technological innovation, and utilizing sharing platforms to support the global sustainable development goals.

Are corporate social responsibility and environmental management ‘influencers’ of performance in companies of the energetic sector?

AbstractPrior research has suggested that Corporate Social Responsibility (CSR) may affect Environmental Management (EM). Nevertheless, there has been a lack of empirical studies that have examined these relationships, specially, in companies of the energetic field. This research empirically examines whether there is a positive relationship between the implementation of a CSR culture in a company and the obtaining of better Operational Performance, as well as between CSR and EM processes and also between EM and Operational Performance. The analysis of the results obtained through the Partial Least Squares (PLS) methodology concludes that there is a positive relationship between all of them, including this paper a main contribution to Literature as it is the fact that EM plays a mediator role increasing the CSR impact over Operational Performance. The major implication derived from this study is that investments in CSR and EM practices towards all the company stakeholders should positively affect performance. Therefore, both should be equally as important as other functions of a firm.

The Impact of Labor Standards on International Trade: A Chinese Perspective

This paper first compiles some of the representative literature exploring the relationship between labor standards and international trade, and explores the different attitudes of developed and developing countries on the linkage between labor standards and international trade, and on this basis, analyzes the impact of labor standards on international trade based on China's perspective. The paper argues that labor standards, which are predominantly promoted by Western countries with a focus on workers rights, have a dual nature and exert various effects on the development of international trade. It is not desirable for Chinese enterprises to take a passive attitude of resistance in the face of challenges. Only by implementing social responsibility management into all levels of the enterprise organization structure, transforming the certification pressure into competitive power, and changing the one-sided view of foreign countries on China's labor standards can we win a favorable position in the fierce international competition and a greater space for the development of Chinese enterprises.

Mapping the Landscape of the Literature on Environmental, Social, Governance Disclosure and Firm Value: A Bibliometric Analysis and Systematic Review

Increased interest in sustainability and related issues has led to the development of disclosed corporate information on environmental, social, and governance (ESG) issues. Additionally, questions have arisen about whether these disclosures affect the firm’s value. Therefore, we conducted a bibliometric analysis coupled with a systematic literature review (SLR) of the current literature in the Scopus database from 2001 to 2023. We utilized VOS viewer, Site Space, and R Studio tools for this analysis. Our findings indicate that the relationship between ESG disclosures and the firm’s value has different effects and that disclosure impacts through various channels, such as increasing stakeholder trust. Moreover, the keyword analysis results before and after 2015 demonstrate significant advancement in the utilization of a theoretical foundation in the literature. Furthermore, China (Country), “Universidad de Salamanca” (University), “Uyar, Ali and García-Sánchez, Isabel-María” (Authors), and “Sustainability” and “Corporate Social Responsibility and Environmental Management” (Journals) were the most contributing and influential in this field. On the other hand, the results revealed six thematic clusters: society, sustainable development, ESG, organization, innovation, and stakeholders. We found promising research paths and emerging themes through content analysis of these clusters, such as sustainability assurance, green innovation, and sustainable development goals (SDGs). This review concludes by providing a roadmap that includes emerging lines of research that can be explored in depth in future studies to promote better and more comprehensive integration to achieve sustainability and maximize firm value.

Corporate Social Responsibility and Earnings Management: Evidence from Vietnam

Managers might use corporate social responsibility (CSR) to conceal their misbehaviours. One of these is the implementation of earnings management (EM), which could have serious effects vis-à-vis information disclosed to stakeholders. This study examined the relationship between CSR and EM in Vietnam using the Kinder, Lydenberg, Domini (KLD) scale on five aspects: community, diversity, employees, environment, and products. The results show that in the economic context of Vietnam, for the enterprises in the consumer goods and consumer services industries, those firms with higher CSR scores are more likely to engage in EM. This finding provides additional evidence on the relation between CSR and EM and contributes to streams of studies on earnings and CSR.

The influence of corporate social responsibility, investment opportunities, and profitability on tax avoidance

The analysis conducted on the relationship between Corporate Social Responsibility (CSR), Investment Opportunity, Profitability, and Tax Avoidance in Energy Sector Companies listed on the Indonesia Stock Exchange between 2017 and 2021 has yielded significant insights. While the influence of CSR on Tax Avoidance was found to be insignificant, both Investment Opportunity and Profitability demonstrated notable effects, with the latter displaying a negative influence. Furthermore, the combined impact of CSR, Investment Opportunity, and Profitability on Tax Avoidance was found to be substantial, explaining 63% of the observed variance. These findings underscore the intricate relationship between corporate practices, financial performance, and tax management strategies, offering valuable implications for various stakeholders. In light of these conclusions, several recommendations can be drawn. Firstly, collaboration between tax authorities and relevant stakeholders is essential to refine tax policies, integrating sustainability considerations and ensuring transparency in corporate tax practices. Secondly, investors should adopt a comprehensive approach when assessing investment opportunities, taking into account factors beyond financial performance, including corporate social responsibility and tax management strategies. Additionally, companies are encouraged to enhance their disclosure practices concerning CSR activities, thereby promoting greater transparency and accountability. Finally, future research efforts should focus on expanding the scope of analysis across different sectors and incorporating additional variables to deepen our understanding of tax avoidance dynamics in the Indonesian context. By implementing these recommendations, policymakers, tax authorities, investors, and corporate entities can collectively contribute to fostering a more responsible and sustainable business environment.

Sustainable social responsibility and business management tools case: Agro-export company MISTI S.A. Period 2020 -2022

Objetivo: Determinar el nivel de responsabilidad social sustentable asociado a las herramientas de gestión empresarial de Agroexportadora MISTI SA para el periodo 2020-2022. Métodos: La parte metodológica es un manuscrito básico con un diseño no experimental, y en todo el mismo es de nivel descriptivo. Se vincula con la estrategia de prueba de hipótesis mediante el uso de análisis de correlación y escalas de medición Likert aplicadas a los resultados obtenidos de los instrumentos de recolección de datos. Población: Una población finita es aquella que el investigador puede definir como un todo según la unidad de análisis. Muestra: Fueron 52 colaboradores y participantes en la encuesta corporativa. Resultados: Existe un alto grado de correlación entre las variables investigadas ya que el coeficiente de correlación de Spearman (r) alcanza 0.912, la significancia binomial es 0.000, el error estadístico permitido es menor a 0.05 y el nivel de confianza es del 95%. se muestra. . Conclusión: La responsabilidad social sostenible tiene una relación directa e importante con las herramientas de gestión, y las actualizaciones del marketing social, el sentido empresarial básico, la mejora a través del empoderamiento y el benchmarking en la investigación son herramientas de gestión. Recomendación: La empresa debe fortalecer aún más sus actividades comerciales, brindar soluciones innovadoras como lo ha hecho MISTI SA en los países exportadores de productos agrícolas y desempeñar un papel más activo y ampliado en la sociedad.

Human resources analysis based on ESG approach

The article discusses the use of the ESG approach when analyzing the labor resources of an agricultural organization. The main factors related to social responsibility and human resource management that can be assessed based on the ESG approach are described. The relationship between the sustainable development goals (SDGs) and the directions of ESG-oriented analysis of labor resources is reflected. Discusses the benefits of using an ESG approach to workforce analysis, including improving company reputation, increasing operational efficiency, reducing risk, and improving community relations. It is concluded that it is necessary to transform the accounting and analytical system of agricultural organizations based on the ESG approach in accordance with the needs of the development of rural areas, strengthening social responsibility and increasing the investment attractiveness of agricultural organizations. The proposed methodological approach to analyzing labor resources can be used to assess the level of social development of the workforce when generating non-financial reporting of agricultural organizations.

Gender diversity, corporate social responsibility and real earnings management for policy management decision: evidence from emerging market

Purpose The study aims to examine whether board gender diversity and corporate social responsibility (CSR) affect real earnings management (REM) practices of public companies in Nigeria. Design/methodology/approach The study analyzes data of public companies for the period of 2011 through 2020. Data on board gender diversity, CSR and REM were collected from audited financial statements. Findings The empirical findings show that companies with greater diverse board are effective in restraining REM, thus supporting the theoretical framework of the study. Also, the result provides strong evidence of association between CSR performance and REM for policy management decision. Research limitations/implications The study is constrained by not considering all public companies in the country. Furthermore, it considered only gender among numerous important board attributes and environmental, social and governance (ESG) among numerous CSR attributes. Hence, future studies should consider other important attributes on REM and important attributes of board diversity and CSR on real earnings management. Originality/value To the best of the authors’ knowledge, this study is the first to investigate the relationship between heterogeneous board gender diversity, CSR via ESG and REM in emerging markets such as Nigeria. Therefore, it provides appropriate treatment of CSR with science and technology via EGS viewpoint of organizational operations and behavior of managing earnings. Therefore, developing better policy management for sustainable development

Trick or treat? A bibliometric literature review of corporate social responsibility and earnings management

AbstractResearch QuestionThis study seeks to examine and synthesize the extant literature to summarize whether the essence of corporate social responsibility (CSR) genuinely stems from an authentic social commitment, or if it primarily serves as a tactic to obscure earnings management (EM) practices.Research MethodologyA systematic literature review methodology is employed to thoroughly assess 75 articles selected from the Web of Science and Scopus databases, integrating bibliometric techniques, and following the Preferred Reporting Items for Systematic Reviews and Meta‐Analyses (PRISMA) guidelines.Research FindingsAmid evolving economic and social landscapes, the research of the CSR‐EM relationship increases, particularly in Asian contexts. Further research found that ESG (environmental, social, and governance) was gradually introduced into the theoretical framework of CSR‐EM. However, most of the research does not study the impact of the three dimensions of ESG, respectively. The study concludes the four varied CSR‐EM relationships: positive, negative, mixed (depending on EM type), and no correlation, and suggests that this should be determined by both macro (e.g., political and economic environment) and micro determinants (e.g., industries and governance). Therefore, the CSR‐EM relationship cannot be simply generalized. At present, most studies study CSR as a whole, and some literature uses CSR disclosure and performance to measure CSR respectively. However, distinctions between CSR disclosure and performance, namely CSR decoupling, remain underexplored.Theoretical and Practical ImplicationsThis review synthesizes four key findings and summarizes seven relevant theories from existing literature, thus enriching the theoretical contributions of CSR‐EM research. It underscores the significance of both macro and micro factors on the CSR‐EM relationship, introduces the concept of CSR decoupling, and outlines directions for future studies. The review offers insights for policymakers on CSR‐EM dynamics and suggests strategies for companies to enhance CSR practices and reporting consistency.

THE EFFECT OF CSR ON EARNINGS MANAGEMENT: MODERATING ROLE OF BOARD DIVERSITY IN PAKISTANI LISTED FIRMS

This study examines Corporate Social Responsibility (CSR) and Earnings Management (EM) relationship with moderating role of board diversity of two types, i.e., female and foreign directorships on board. Content analysis is used for measurement of CSR through a data sample of 274 firms from the non-financial sector listed on Pakistan stock exchange for years 2012, 2014, and 2015. However, EM is measured over three discretionary accruals models Jones, Modified Jones, and Kothari models. Based on the results of descriptive analysis, it has been found that the level of CSR reporting has been improved in the post-CSR guidelines period as compared to the pre-CSR guidelines period. While results of regression analysis report that the higher CSR level of an organization the lesser would be the EM activities. This study suggests managers to concentrate upon CSR and board diversity for better earning management. Impact of board diversity on relationship as a moderator makes this study more novel because, as far as our research and previous literature is concerned, there has been very limited literature on this topic.

시각장애인의 TV홈쇼핑 사용 환경에 관한 연구

Due to the importance of corporate social responsibility and sustainable management, ESG (Environmental, Social, and Governance) management is becoming an essential condition for modern companies. In order to find out how the TV home shopping industry is responding to this social consensus, this study identified the current situation of the TV home shopping experience of the visually impaired. As a research method, this study examined the problems pointed out in previous studies and related media articles on the use of home shopping by the visually impaired, and conducted interviews with officials from seven domestic TV home shopping companies and 10 data home shopping companies to find out how the industry is responding to these problems. Through these interviews, we identified what improvements are needed for TV home shopping platforms that rely on visual elements as the main way to deliver information. Specifically, we found that the use of voice recognition technology, screen reader compatibility, in-broadcast service voice descriptions, expansion of telephone consultation services, and provision of information through alternative text and screen readers should be strengthened. In addition, physical factors such as customized TVs and Relumino assistive devices should be introduced, and real-time communication platforms such as live commerce should be expanded to enhance user engagement. The findings of this study can be utilized as ideas for rethinking the accessibility of TV home shopping experiences for the visually impaired as well as digital services in general.

SMEs sustainability: The role of human resource management, corporate social responsibility and financial management

Research background: The sustainability of small- and medium-sized enterprises (SMEs) represents a significant scientific and professional problem in the current turbulent period because these enterprises play an important role in any country’s economic and social systems. Purpose of the article: This paper aimed to define the significant sustainability factors of small and medium-sized enterprises and to quantify their impact and importance on the sustainability of SMEs. The areas of Human Resource Management, Corporate Social Responsibility, and financial management were defined as significant sustainability factors. Methods: Empirical research, on which the scientific hypotheses were formulated and evaluated, was conducted in June 2022 in V4 countries (Czech Republic, Slovak Republic, Poland, and Hungary) using a structured questionnaire. The study accumulated a sample of 1398 respondents. Data collection was conducted through an external agency, MN FORCE, operating in Central European countries. The Computer Assisted Web Interview (CAWI) method was used to record respondents’ perceptions. Descriptive statistics, correlation analysis, and linear regression analysis were used to evaluate the hypotheses. Findings & value added: The research showed that all defined factors in the areas of Human resource management (HRM), Corporate social responsibility (CSR), and financial management of the firm had an impact on defined sustainability attributes. The greatest impact was found on the firm’s financial management, followed by CSR and HRM. The empirical results confirm that the intensity of the independent variables varies across the V4 countries. These results also show that the intensity of the selected HRM, CSR, and financial management factors of a firm is higher in the integrated models than in the models for individual V4 countries. The research results have shown that a range of factors determine the right attitude towards the sustainability of companies. In this context, economic policymakers and entrepreneurs must perceive sustainable growth as complex and apply a systemic approach to its design and implementation.

Commitment to and connection with green brands: perspectives of consumer social responsibility and terror management theory

PurposeThis study aims to investigate specific green-brand affect in terms of commitment and connection through the morality–mortality determinants of consumer social responsibility and the assumptions of terror management theory in the proposed three-layered framework. Religiosity serves as a moderator within the framework.Design/methodology/approachData are collected in Taipei, Taiwan, while quota sampling is applied, and 420 valid questionnaires are collected. The partial least squares technique is applied for data analysis.FindingsWith the contingent role of religiosity, consumer social responsibility influences socially conscious consumption, which in turn drives the commitment and connection of green-brand affect. The death anxiety and self-esteem outlined in terror management theory influence materialism, which then drives green-brand commitment; however, contrary to expectations, they do not drive green-brand connection.Originality/valueBy considering green brands beyond their cognitive aspects and into their affective counterparts, morality–mortality drivers of green-brand commitment and green-grand connection are explored to provide unique contributions so as to better understand socially responsible consumption.

Corporate Social Responsibility and Ethical Management in the Indian Education Sector: A Study with Reference to the National Education Policy 2020

The research proposal titled "Corporate Social Responsibility and Ethical Management in the Indian Education Sector: A Study with Reference to the National Education Policy 2020" aims to investigate the relationship between corporate social responsibility (CSR) and ethical management practices within the context of the Indian education sector, with a specific focus on the National Education Policy (NEP) 2020. The study aims to explore how CSR initiatives align with ethical management principles, and the impact of these practices on educational institutions and stakeholders.

Research on the efficiency optimization of food reserve under the complementary reserve mode of government and enterprise in China

Food reserve is the cornerstone of national strategic security. China strives to build a complementary reserve system between government and enterprises, and how to improve the efficiency of food reserves is a matter of great concern to the government and society. Based on the analysis of the connotation of food reserve efficiency, this paper constructs the revenue function and the cost function of food reserve in an emergency and uses the cost–benefit method to explore the best ratio of government reserve, corporate social responsibility reserve, and commercial inventory when maximizing the efficiency of food reserve. This ratio is closely related to the total food reserve, the scale of supply interruption, the reserve cost of food stored by enterprises, and the government’s subsidy cost for the social responsibility reserve. The unit subsidy cost of government to social responsibility reserve is inversely proportional to the proportion of corporate social responsibility reserve to corporate reserve. Doing a good job in the social responsibility management of food enterprises is an effective way to improve the efficiency of food reserves. To expand the scale of social responsibility reserves and realize “storing food in enterprises,” the subsidies given by the government for corporate social responsibility reserves should not be too high. Taking food social responsibility reserve as an important part of corporate social responsibility, it’s the key to promoting enterprises to actively undertake food social responsibility reserves. The conclusion of this paper provides a theoretical basis and decision-making reference for how to improve the efficiency of food reserves.

Basic principles of corporate social responsibility management under martial law

Corporate social responsibility is an integral element of the modern business model, especially for large companies. Effective management of this process ensures a positive result for both society and the business itself. Therefore, the study aims to substantiate the theoretical foundations of the management process in the context of corporate social responsibility, considering the military conditions in which Ukrainian business operates. To achieve this goal, a systematic approach and methods of analysis, comparison, deduction, comparison, and decomposition were used. The study analyses current approaches to understanding the corporate social responsibility of business. The main vectors in which the corporate social responsibility of enterprises is implemented are allocated. An author’s interpretation of the concept of corporate social responsibility management was formed. The basic principles of implementation of the communication policy for both the internal audience (company employees) and external stakeholders (partners, customers, society, the state) are formed and argued. The features and main directions of implementation of corporate social responsibility initiatives of Ukrainian businesses in the context of war are studied and highlighted. It is established that the priority of corporate social responsibility of companies in Ukraine is to ensure business continuity (allowing to pay salaries and taxes), ensure the safety of personnel (arrangement of bomb shelters, relocation of employees and their families), support for defence capability (various assistance to the Armed Forces of Ukraine) and assistance to territorial communities. The results of the study can be used by the business environment to form a management mechanism for implementing corporate social responsibility initiatives, as well as by the academic community that studies this issue

Emotional wage, happiness at work and organisational justice as triggers for happiness management

PurposeThis study analyses the concept of happiness management based on the empirical validation of the interactions between emotional wage, organisational justice and happiness at work. It complements a holistic view of the management models used in recent corporate governance. This perspective explores the dimension’s emotional wage mediating role and influences on organisational justice and happiness at work. The effect of organisational justice on happiness at work is also analysed.Design/methodology/approachA quantitative, cross-sectional, descriptive and correlational study is proposed. A sample of 502 workers in the education sector in Costa Rica was selected. A structural equation model (PLS-SEM) was developed to test the proposed theoretical model. The SPSS-AMOS 23 and SmartPLS 4 computer programs are used for this purpose.FindingsThe results show that emotional wage has a positive impact on happiness at work and that it mediates positively between organisational justice and happiness at work. Developing organisational policies to include these variables as necessary resources for corporate governance is recommended.Research limitations/implicationsThe first limitation of this study is due to the type of sampling, which was purposive. The kind of population and the time of execution of this study were determining factors when deciding on the mode of application of the instrument. However, an attempt to reduce the bias associated with this element could be made by expanding the sample to as many respondents as possible. The second limitation was that the data were collected within a specific time frame. Longitudinal studies address Thcould. The third limitation stems from the scarcity of literature on happiness management. In this regard, this type of research currently needs to be explored in emerging economies. It makes it difficult to determine whether the empirical results obtained in this paper can be generalised to other territories in the global village. Moreover, the last limitation is that the authors of this research have only explored the moderating role of emotional pay in the relationship between the dimensions of organisational justice and happiness at work. It would be interesting to consider other mediating variables to have a clearer picture of the organisational justice–happiness at work construct from the happiness management approach.Practical implicationsAs already indicated throughout this research, emotional wage, organisational justice and happiness at work are constructs that positively drive employee satisfaction, motivation and well-being. Human talent management strategies undertaken by organisations should encourage the adaptation of actions that stimulate employees' quality of life, corporate social responsibility and ethical management practices to be more competitive in today’s markets. It requires implementing the dynamic management models that provide internal customers with a high sense of belonging, job satisfaction and commitment to their professional performance. In other words, this will require robust leadership styles and corporate cultures that stimulate employee creativity, loyalty and innovation. For this reason, management of organisations must implement human resources policies to attract and retain creative talent through happy leadership. It requires, among other things that the philosophy of happiness management becomes a critical strategic resource for companies to promote nonfinancial benefits for employees, including emotional wage (Ruiz-Rodríguez et al., 2023).Social implicationsIn the current business environment, there has been a transformation in leadership styles, motivation and the development of a sense of belonging in organisations' human capital. Based on this trend, the study of happiness management becomes a social strategy to improve the conditions, in which the organisations compete to attract highly demanded human capital. It is why this research contributes elements that have an impact on citizenship by proposing the management models based on happiness at work and quality of life.Originality/valueThis study adds to the happiness management literature by including emotional wage, organisational justice and happiness at work in human resources and strategic management. It also contributes to the academic debate on the need to formulate organisational cultures that empower workers in their professional performance based on happiness and positive emotions.

Mediating role of green culture and green commitment in implementing employee ecological behaviour

PurposeThe present work investigated the effect of corporate social responsibility and top management support on employee ecological behaviour (EEB) with the mediating role of green culture and green commitment. Social identity theory (SIT) was used to describe the association between green culture, green commitment and EEB. Further, a conceptual model that summarises the interaction between perceived corporate social responsibility, top management support, green commitment, green culture and the adoption of ecological behaviour was developed.Design/methodology/approachThe paper opted for a quantitative design using convenience sampling by collecting the data through a structured questionnaire gathered from 308 academics working in five Malaysian higher education institutions.FindingsCorporate social responsibility and top management support positively influence green culture and commitment. Moreover, green commitment positively influenced EEB and fully mediated the relationship between corporate social responsibility and EEB and between top management support and EEB.Research limitations/implicationsThe academic staff of universities was the target population of this research. Nevertheless, universities have a diverse population with complex activities that can affect the implementation of a sustainable workplace within the campus. Future research should also examine non-academic staff, including administrative, technical and operational staff, due to different employees' perceptions.Originality/valueAs far as the authors know, this is the first study to assign the mediator role to green culture in a relationship between top management support and EEB amongst academic staff in the Malaysian context. Future research should consider other intervening variables that influence adopting ecological behaviour.

Identifikasi Corporate Social Responsibility Dan Green Human Resource Management PT Telkom Indonesia

The rapid development of the world and industry has made companies face challenging conditions where they must carry out socially responsible business practices. This form of social responsibility can be realized through the implementation of Corporate Social Responsibility (CSR) and Green Human Resource Management (GHRM). PT Telkom Indonesia as the largest telecommunications company in Indonesia has consistently implemented these two things which are in line with its obligations as a BUMN to support efforts to improve government performance. The research method used is literature review using information obtained from previous research and official websites. The results obtained from this analysis are that PT Telkom Indonesia has a series of CSR programs that are dominantly oriented towards community welfare and the implementation of GHRM practices within the company to support the achievement of sustainable development goals.