Social Responsibility Trends Research Articles

INSTITUTE OF BUSINESS REPUTATION IN UKRAINE: FEATURES OF FORMATION AND CANCELLATION CULTURE

Purpose. The purpose of this study is to improve the concept interpretation of “reputation institute”, to determine the level of its development in Ukrainian society, to generalize the main criteria characterizing the reputation of a business operating in Ukraine; definition of phenomena, trends of social responsibility, which concern Ukrainians; surveying the impact of the responsibility of the business as a whole and its employees on consumer purchase decisions and the formation of the main trends of the society’s rejection of business that does not meet its expectations and generally accepted norms. Design/methodology/approach. Such scientific theoretical research methods as a theoretical generalization to interpret the definitions of “business reputation institute” and “cancelation culture”; survey methods to determine the impact of business responsibility, its behavior on the market and in the social space on consumer decisions; methods of graphical presentation and generalization of data to display the generalization of the survey results and form conclusions regarding the determination of the main levers of application of the refusal policy concerning business. Findings. The concept of “business reputation” has been improved and the main criteria characterizing business reputation have been summarized. The phenomena and trends of social responsibility, which are important for Ukrainian society, are analyzed. A survey was considered on the influence of business responsibility on the purchasing decision of consumers, and the main trends of the policy of society's rejection of business that does not meet its expectations were formed. Practical implications. The results of this research have practical implications for businesses who want to reach competitive advantages in Ukraine market or succeed in developing social responsibility; future research can be provided on the basics of this publication. Originality/value. The importance of the research is raising the topic of the institution of reputation, social responsibility, and the development of Ukrainians as a united and strong nation. There are not many studies on this topic, while it is often raised only in the public space, as a discussion of a specific situation, so it is important to create research and scientific works, because this will raise the general level of consciousness of the Ukrainian population, and therefore promote social values and improve well-being, in particular at the economic level. This article analyzes the main factors that can influence the consumer’s opinion regarding the consumption of the products and services of this or that company, and also carries out its research in this regard to find out what worries citizens the most now, as well as to reveal the level of their awareness about those or other problems, world trends in the socio-cultural sphere

The Moderating Effect of Top Management Team’s Power on the Relationship between CPA Independence & Audit Quality

This research integrates the top management teams (TMT)power theory, CPA economic independence theory, and reputation maintenance theory to explore the impact on audit quality. This study used the sample of firms listed on the Taiwan Stock Exchange (TSE) and Taipei Exchange (TPEx) from 2009 to 2016. The empirical results show that as the TMT power of Taiwan companies increases, the audit quality is higher. It is different from the general research that the TMT will conduct earning management based on self-interested behavior. The inference is due to Taiwan's relatively high proportion of family companies. In the face of the trend of social responsibility and the requirements of regulatory agencies, the company’s strategy of maintaining corporate image and successfully operating over to the next generation is presented with high audit quality. In addition, when CPAs face important clients, the CPA’s economy depends on important customers is greater than the effect of reputation maintenance, the audit quality will be reduced. When the TMT power is greater, it will offset the CPA's economic independence effect and enhance the audit quality.

일본의 주택지에 있어서 민간주도에 의한 지속가능한 주환경매니지먼트에 관한 연구

Japanese housing supply rate reaching over hundred percent, accordingly, residential development issues for the private developers have changed from the profit-oriented to providing management and services with the awareness of social responsibility. This study investigates the neighborhood management projects by the private developers in Japan to suggest a sustainable management model for the residential development focusing on the roles and responsibilities of developers. Housing policies and planning issues are reviewed and analyzed based on the residential development projects in Japan. Based on the increase trend of social responsibility of the developers, the characteristics of management practices are examined in five case studies regarding the residential areas managed continuously by developers after the sales. By conducting field visits and in-depth interview with practitioners, the issues of management are classified into five categories: Landscape Management; Community Development; Change of Generation; Convenient Lifestyle; and Crime or Disaster Prevention. The study suggests the essential management plans for each phase of residential development: formation, growth, and maturation. Finally, the importance of sustainable neighborhood management is highlighted to create sustainable profits and to maintain the quality of the residential environment in the era of aging and shrinking society.

Sustainability and Corporate Social Responsibility Trends: An Empirical Analysis of Drivers, Success Measures and Competitive Value for Multi-National Corporations within the Information and Communications Technology Industry

The social responsibilities of organizations to the greater society have been debated for years, and the expected role of organizations and their social contract appear to be changing. Indicators of a new social contract are reflected by the growth of many sustainability and Corporate Social Responsibility (CSR) initiatives domestically and abroad. Even as organizations craft responses to this dynamic environment that emphasize and reward sustainability and social responsibility, it remains poorly understood how and to what extent these initiatives contribute to the well being of the organization. An empirical analysis of two large MNCs within the ICT industry was conducted, using a multi-case study methodology. Data analysis revealed that both MNCs respond to a set of drivers, not one single driver. These empirical findings provide organizations better understanding and enable them to craft their response to the changing social contract, and its contribution to their respective organizational competitiveness.