Perspective Of Social Responsibility Research Articles

Main Factors for Understanding High Impacts on CSR Dimensions in the Finance Industry

The objective of this study is to explore empirically the dimensions that generate high impact in the finance industry to better understand its contribution from a Corporate Social Responsibility (CSR) perspective. We analyze data concerning impacts of finance sector firms certified by B Corp in order to identify the combinations that are necessary and/or sufficient to obtain a recognition of their high impact generation. The methodology followed to identify the impact dimensions is fsQCA, (fuzzy set Qualitative Comparative Analysis), a qualitative comparative analysis method applied to a sample of finance firms (n-181). The results indicate that financial sector firms exhibited four combinations focusing on different impact dimensions. Specifically, the first route indicates that a high degree of focus on customers and communities is sufficient to obtain a high impact score. The second path signals that the combination of the impacts on customers and corporate governance could lead to the same result, while in the third pathway the focus would be on the employees. Finally, the fourth route indicates that some financial firms focus strongly on their communities, corporate governance and their employees, but very weakly on the environmental dimension. Consequently, diverse combinations of CSR dimensions characterize financial sector contributions to impact generation and sustainable development.

Modelo de Responsabilidad Social para la empresa elite del sector automotriz en la ciudad de Cuenca, Ecuador

El mercado automotriz en la ciudad de Cuenca, se encuentra en lugares con alto flujo de clientes que demandan servicios automotrices, que van desde el mantenimiento regular hasta la venta de repuestos, ofertando servicios adecuados y oportunos. El presente estudio hace énfasis en la problemática que existe en estas zonas como son: la falta de comunicación oportuna entre la empresa y sus clientes, provocando inconvenientes en el ambiente laboral, por ende, se determinó analizar desde la perspectiva de la responsabilidad social, planteando como objetivo diseñar un modelo de Responsabilidad Social que mejore la calidad de atención a los consumidores, ofreciendo servicios oportunos y de calidad, apegados a valores éticos, los siguientes autores dan relevancia al estudio, entre ellos, Aguilera (2012); Feldman y Reficco (2015); Guerrero y Sandoval (2011), entre otros. Desde el plano metodológico, el tipo de investigación es orden descriptivo con enfoque cualitativo, apoyada en el método deductivo. Los resultados indican que asumir enfoques de responsabilidad social orientado a los consumidores generará un ambiente armónico con el cliente y los trabajadores, generando ambientes propicios donde la credibilidad y fidelización de los clientes fortaleza el plano productivo y sustentable de la empresa. Se concluye, que, al asumir este nuevo enfoque, la empresa logrará una comunicación fluida, activa y confiable, elevará la imagen corporativa de la empresa, y podrá definir estrategias de comunicación que permitirán mejorar el ambiente laboral.

Social Responsibility of the Corporate: Thirukkural Perspective

This article presents the dimensions of social responsibility of the corporate from the perspective of Thirukkural. Social responsibility of the corporate can be recognised as a means for managing the various business activities which incorporate environmental, social and sustainability aspects. The concept of social responsibility of the corporate is in practice for decades by organisations worldwide. Thiruvalluvar is one of the great genii of the world and Thirukkural is one of the purest and highest manifestations of human thoughts. The article is based on a scale called hermeneutics, research and theory to understand which revelations about the interpretation of texts. This article reveals that Thirukkural recommends a cognisance and ethical-based approach to the social responsibility of the corporate. This article attempts to highlight the Thirukkural perspective of social responsibility of corporate and other areas like leadership, human resource management, time management, and business ethics that can be considered for future research.

Board interlocks and the diffusion of CSR reporting practices: The role of market development

AbstractAlthough traditional studies concerning the diffusion effect of board interlocks stress the influence of mimetic pressures, extant studies increasingly emphasize board interlocks' communication role. From the perspective of corporate social responsibility (CSR) reporting, this paper seeks to investigate the validity of the two views by introducing market development as a moderating variable. Based on samples of Chinese listed companies between 2008 and 2015, we find that board interlocks positively affect firms' CSR reporting. Consistent with the communication mechanism view, the impact of board interlocks on CSR reporting is relatively weak in developed regions. With this study, we contribute to the literature concerning the diffusion effect of board interlocks and the institutional literature related to CSR reporting.

A PROPOSED MODEL TO MERGE INDICATORS OF SOCIAL RESPONSIBILITY WITHIN THE DIMENSIONS OF THE BALANCED SCORE CARD (BSC) AND ITS IMPACT ON PERFORMANCE OF BUSINESS ORGANIZATIONS

This study aimed to investigated the relationship between the major Perspectives of balanced scorecard though A proposed Model to Merge Indicators of Social Responsibility within the Perspectives of the Balanced Score Card (BSC) and its Impact on strategic performance in three of nonprofit organizations which operate under super vision of “International Islamic Council for Dawah and Relief ”(IICDR): World assembly of Muslim youth (Cairo). General secretariat of International Islamic Council for Dawah and Relief. Kuwait Zakat House (Cairo). The five Perspectives of balanced scorecard (financial perspective, customer perspective, internal business perspective, learning and growth perspective, and social responsibility perspective) were explored in this study. It comes as a complement to other studies that have agreed to be the best measure to evaluate the strategic performance of nonprofit organizations is balanced scorecard measure. Where achieves a balance between financial and non-financial elements to measure performance. Kaplan and Norton inventory was used to collect data on the five Perspectives of balanced scorecard and obstacles of implementation in three of nonprofit organizations. A total of (100) usable survey were analyzed using sophisticated statistical techniques such as ANOVA, Path analysis, and structured equations models. The questionnaire was designed by the researcher under supervision of the main supervisor. Demographic information was also collected and was coded as follows: gender (male=1;female=2), age (less than 30 yrs. =1; 30-40 yrs. =2; 40-50 yrs. =3; more than 50 yrs. =4), career level (executive=1; department manager=2; general manager=3; other=4), experience (less than 5 yrs. =1; 5-10 yrs. =2; 11-15 yrs. =3; more than 15 yrs. =4), and education (high school=1; college graduate=2; diploma degree=3; master degree=3; ph. degree=3). Four major hypotheses were tested, the overall ANOVA and structured equation models indicates a significant statistical difference of adding Perspective of social responsibility within the Perspectives of the Balanced Score Card on (BSC) Perspectives (customer, internal operations, learning and growth, and finance perspective). Results showed statistically significant differences at the level indication (0.05) of adding Perspective of social responsibility within the Perspectives of the Balanced Score Card on (BSC) Perspectives (customer, internal operations, learning and growth, and finance perspective).

Experiencia colaborativa de la Mesa Técnica contra la Explotación Sexual Comercial de la niñez en Bíobio

La sistematización al trabajo de la Mesa Técnica Regional Contra la Explotación Sexual Comercial de Niños, Niñas y Adolescentes (ESCNNA) de la Región del Biobío de Chile, da cuenta de los esfuerzos de esta instancia por sensibilizar y movilizar a garantes de derechos para la coconstrucción de un entorno de protección integral para niños, niñas y adolescentes en riesgo, y un soporte social en aquellos ya víctimas, articulando diversos actores, desde una perspectiva colaborativa de responsabilidad y justicia social.Se reconstruye y reflexiona sobre cinco años de trabajo en el complejo abordaje de una problemática de extrema vulneración y con múltiples manifestaciones, cuya base son factores estructurales que naturalizan la violencia sexual y el daño causado a las víctimas, siendo la explotación sexual, finalmente, el resultado de una cadena de traumas y abandonos.Este artículo es una producción colectiva de conocimiento intencionado para transformar la práctica social en el tema.

Does environment really matter? The impact of corporate social responsibility perspective on Istanbul chain hotels

Does environment really matter? The impact of corporate social responsibility perspective on Istanbul chain hotels

Corporate tax disclosure on a CSR basis: a new reporting framework in the post-BEPS era

PurposeThe purpose of this paper is to explore the emerging discourse on corporate taxation from a corporate social responsibility perspective to develop a consensual definition of corporate tax responsibility (CTR) and to identify a set of indicators that firms should publicly communicate to their stakeholders as an accountability mechanism.Design/methodology/approachData were obtained from semi-structured interviews with representatives of stakeholders closely related to taxation: tax authorities, companies, NGOs, tax advisors and academics. Based on a discourse analysis approach, data were coded and analyzed using computer-assisted qualitative data analysis software.FindingsCTR is defined as the set of tax-related practices and policies that allow companies to pay a fair share of taxes as a function of the generated value in each jurisdiction in which they operate and to then publicly disclose them. Disclosure should cover disaggregated quantitative data and information on practices and policies.Originality/valueDespite the wealth of research on sustainability reporting and increasing public awareness of tax aggressiveness and disclosure, academic research has not explored tax-responsible reporting. Moreover, no consensual definition of CTR has been formulated, and no indicators to properly account for responsible taxation have been identified. This paper contributes to filling these gaps by providing rich interview evidence regarding the nature of the emerging discourse on CTR reporting and a set of material indicators for CTR disclosure. This paper encourages researchers to foster the development of social accountability by engaging in future empirical studies of CTR.

Comunicación estratégica y responsabilidad social universitaria aplicada en desarrollo territorial

Este texto pretende realizar la aplicación de la comunicación estratégica en el desarrollo territorial, desde una perspectiva de la responsabilidad social de la Universidad Externado de Colombia, aplicado a su área circundante: La Candelaria en Bogotá. Para ello, se adelantaron labores de investigación a partir de los actores, su contexto actual e histórico que permitiera establecer varios proyectos de comunicación. La investigación concluye que la integración de diversas formas de comunicación bajo un marco estratégico de desarrollo territorial puede ofrecer nuevos modos de construcción de lo social, con base en la comunicación.

Sustaining cultural tourism through higher female participation in Nigeria: The role of corporate social responsibility in oil host communities

AbstractThis paper adds to the gender discourse in sustainable African tourism development from the corporate social responsibility (CSR) perspective. Specifically, we examine the impact of CSR on the development of rural women in cultural tourism. A total of 600 rural women were sampled across the Niger Delta. Results from the use of a logit model indicate a significant relationship between CSR and cultural tourism development in oil host communities in Nigeria. This implies that CSR of a multinational oil company is a critical factor for sustaining cultural tourism. The findings suggest increased female participation in General Memorandum of Understanding interventions of multinational oil company and the need to pay close attention to which extent the participation of rural women in the General Memorandum of Understanding projects may be limited by cultural and traditional obstacles.

De la responsabilidad social empresarial a la responsabilidad ambiental universitaria

Este artículo indaga inicialmente por la categoría Responsabilidad Social Universitaria, cuyo primer hallazgo identifica dos grandes tradiciones de su emergencia, una derivada-de, que se fundamenta en tres perspectivas de la Responsabilidad Social Empresarial: teorías de la agencia, teorías de la legitimidad y teorías de la institucionalidad; y la otra tradición es denominada, originaria-en la universidad latinoamericana, que promueve el surgimiento de la Responsabilidad Ambiental Universitaria. A partir de un enfoque cualitativo el diseño documental que permite el abordaje de diversas bases de datos: informes, proyectos y programas ambientales en el interior de un caso de manejo de residuos sólidos en una universidad colombiana. Se puede destacar que en el marco general de las prácticas y acciones ambientales de la universidad se hibridan de forma alternada perspectivas de Responsabilidad Ambiental Universitaria matizadas desde las perspectivas de la Responsabilidad Social Empresarial y la Responsabilidad Social Universitaria.

Do employees in a “good” company comply better with information security policy? A corporate social responsibility perspective

PurposeThe purpose of this paper is to investigate the impact of corporate social responsibility (CSR) on employees’ compliance behavior concerning information security policy (ISP). A research model includes CSR activities as an antecedent of ISP compliance and as a mediator of the relationship between ISP compliance intention and the perceived costs of compliance.Design/methodology/approachIn total, 162 respondents were surveyed from organizations with more than 500 employees. This study used partial least squares (SmartPLS 3.0) to analyze and examine hypotheses.FindingsThe results show CSR’s influence as a mediator in the context of ISP compliance. In particular, moral CSR can affect employees’ ISP compliance intention positively and fully mediate the relationship between the costs of compliance and ISP compliance intention. Employees would like to comply with ISP when they recognize the benefits of ISP compliance and the costs of ISP noncompliance.Originality/valueThis study examines influential factors on ISP compliance considering cost-benefit factors from rational choice theory. Moreover, the study contributes to ISP compliance research by being the first attempt to consider CSR in an ISP compliance research context. The results provide insights on how to strategically implement CSR activities in terms of organizational information security.

Corporate Social Responsibility of Russian TNCs as a Factor of Sustainable Development of Global Society

Purpose: the main purpose of the study is to analyze the impact of corporate social responsibility of transnational corporations on the sustainable development of the territories of its presence and on its basis to develop recommendations for the integration of domestic business in the implementation of social projects abroad. In this regard, it is necessary to summarize the real experience and identify the best practices of Russian TNCs, positioning themselves as socially responsible companies.Methods: this article is based on the modern concept of corporate social responsibility – its understanding from the standpoint of the market approach to socially responsible behavior, state regulation of socially responsible practices, corporate conscience as a criterion of moral responsibility of the agent of economic relations, the theory of stakeholders, considering the Corporation as part of the social structure of society and responsible to a wide range of stakeholders. The study was conducted using the methods of comparative analysis, inductive-deductive and General logical methods.Results: the analysis of the impact of corporate social responsibility of transnational corporations on the sustainable development of the territories of its presence. The importance of the return of moral criteria in the economic sphere, which form the basis for assessing the level of socially responsible business behavior, is revealed. The article substantiates the increasing role of TNCs in the sustainable development of the global economy against the backdrop of a shortage of foreign direct investment needed to achieve sustainable development goals. The necessity of dialogue between TNCs and the national governments of the territory of their presence on a wide range of issues of support for the national economy, social investment in local communities and solving environmental problems is shown. The best practices of Russian TNCs in the field of corporate social responsibility are reviewed. The recommendations on the integration of domestic business in the implementation of social projects abroad.Conclusions and Relevance: one of the trends of sustainable development of the global economy is the recognition by economic agents of the importance and prospects of cooperation with ethically-oriented business, the imperative of which is corporate social responsibility. Investment by foreign affiliates of TNCs in the basic infrastructure, production capacity, social and environmental sphere of the territory of their presence should be considered from the perspective of corporate social responsibility. The content and volume of financing of corporate social responsibility programs by foreign affiliates of TNCs is largely determined by the specifics of the business. The implementation of corporate social responsibility, which has become part of the systematic approach of Russian business and is implemented within the framework of a common business strategy in foreign countries, is becoming an undeniable competitive advantage of Russian TNCs over foreign partners.

Income Tax of Portuguese Listed Companies in Financial and Corporate Social Responsibility Reports

Purpose – The purpose of the study was to evaluate reporting for income tax from a social responsibility perspective. Specifically, the research aims to ascertain the relationship between various aspects of income tax disclosure, namely its extent, effective tax rate and reporting for tax in corporate social responsibility reports, and various factors such as size, profitability, leverage and sector. Design/methodology/approach – Data collected from financial and corporate social responsibility reports covering the 2010-2014 period of entities included in the Portuguese Stock Index (PSI) 20 were used to build two indices. Using the logistic regression technique to assess the data gathered for two models, the indices were used as the dependent variables within the first model, and the effective tax rate was used in the second one. Size, profitability, leverage, sector and the effective tax rate were chosen as independent variables. Findings – The findings demonstrate the existence of a relationship between disclosure indices and size (positive), leverage (negative) and sector (negative). For the effective tax rate, only sector revealed a significant positive relationship. Originality/value – The study contributes to the relatively novel idea of viewing income taxes as a matter of corporate social responsibility, by focussing on reporting. To the best of the authors’ knowledge, the study is unique in analysing the data collected from the corporate social responsibility perspective.

Corporate Sustainability Performance of Chinese Firms: An Empirical Analysis from a Social Responsibility Perspective

ABSTRACT Drawing on the concepts of sustainable corporate development and the triple bottom line, this study develops a corporate sustainability efficiency (CSE) index to evaluate sustainable corporate performance. Further, with the help of a meta-frontier analysis and a hybrid measure approach, the study identifies the existence and determinants of efficiency gaps introduced by technology heterogeneity across the sectors. The findings, obtained from empirical tests based on panel data of 138 large Chinese firms in 2011–2015, indicate that firms’ CSE was low during the twelfth five-year plan (2011–2015). The best performance was in manufacturing, followed by construction/mining, services, and finance, while technology heterogeneity caused significant efficiency gaps across industries. The study also identifies various managerial failures and a technology gap that contributed to the lack of efficiency gains before offering context-specific suggestions.

CRS implementation from Western to the Islamic Perspective: Maqasid al-Shari‘ah and Maslahah

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Corporate Community Involvement and Chinese Rural Tourist Destination Sustainability

Although rural tourism enterprises have played crucial roles in the prosperity of tourist destinations, environmental contamination due to corporate behaviour is also an important issue to consider. In this study, we introduce corporate community involvement theory to explore the antecedents and contingency effects of corporate green behaviour for tourist destination sustainability from the perspective of tourism corporate social responsibility. Using first-hand survey data collected in Guangdong and Anhui provinces, and matching second-hand data from the statistical yearbook and tourist destination government work reports, we found that corporate community involvement has a positive impact on the green behaviour of rural tourism enterprises. This association is moderated by place identity and the gross tourism receipts of destinations. By doing so, this research extends the scope of tourism environmental governance from ‘the bottom’ (for tourists) to ‘the top’ (for tourism enterprises). Meanwhile, this research provides feasible advice to policymakers by highlighting the coordination value of enterprises’ initiative strategies (e.g., corporate community involvement) and destination contingency.

Before Nonprofit Organisations Become Social Enterprises

In the context of weak global economic growth, the transformation of nonprofit organisations (NPOs) into social enterprises is perceived as a critical process of social innovation and sustainable development. This study explored the antecedents and their influences on the social entrepreneurial intentions (SEIs) of NPO workers. Two sets of samples were collected through online surveys. First, 200 samples were used for exploratory factor analysis, and subsequently, 602 samples were used to establish a structural equation model. The results revealed that the involved antecedents partially influenced SEIs through social entrepreneurial (SE) creativity. The originality aspects of SE creativity demonstrated dominant positive effects on both the SE conviction and the SE preparation of SEIs, followed by cognitive empathy and bonding social capital. The stockholder perspective of social responsibility and affective empathy negatively affected both the conviction and preparation of SEIs. The stakeholder perspective of social responsibility and the usefulness aspect of SE creativity demonstrated minor positive effects on SE conviction. We suggest that NPO leaders keep an open mind to business strategies and focus on SE originality, cognitive empathy, and bonding social capital when developing talent for future achievement.

Desarrollo rural comunitario: experiencia de la Escuela Argentina de Negocios en Zárate, Buenos Aires.

This paper describes the implementation and results analysis of a service learning experience in the rural areas of Zár ate, in the province of Buenos Aires, understanding the proposal as transversal to the university’s main missions: teaching, research and outreach. Grounded on a social responsibility perspective, the project combined service learning criteria and theoreti cal foundations with the key issue of developing community tourism, thus responding to the specific needs of the participating families. Students, teachers and local agents valued the experience in particular, evidencing personal development, a positive ch ange in the relationship with their peers and with others, and a qualitative and quantitative improvement in their personal and group projects. For Escuela Argentina de Negocios (EAN), the experience led to better working links with other institutions, all owing the school to demonstrate a necessary and innovative opening in its relationship with society and with its educational spaces, and reaching the goal of enabling its young students to develop professional competences such as cooperation, self

Sustaining Cultural Tourism Through Higher Female Participation in Nigeria: The Role of Corporate Social Responsibility in Oil Host Communities

This paper adds to the gender discourse in sustainable African tourism development from the corporate social responsibility (CSR) perspective. Specifically, we examine the impact of CSR on the development of rural women in cultural tourism. A total of 600 rural women were sampled across the Niger Delta. Results from the use of a logit model indicate a significant relationship between CSR and cultural tourism development in oil host communities in Nigeria. This implies that CSR of a multinational oil company (MOC) is a critical factor for sustaining cultural tourism. The findings suggest increased female participation in General Memorandum of Understanding (GMoU) interventions of MOC and the need to pay close attention to which extent the participation of rural women in the GMoU projects may be limited by cultural and traditional obstacles.