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国外企业社会责任研究回顾与评价 总被引:2,自引:0,他引:2
企业社会责任是当今理论界和实务界研究的热点问题。本文拟对国外关于企业社会责任的研究状况进行梳理和总结,特别是对国外企业社会责任概念的界定、企业是否应该承担社会责任、企业社会责任的模型等热点问题进行分析和评价,以有助于深化国内企业社会责任的研究。 相似文献
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《中国商贸:销售与市场营销培训》2010,(23)
本文以我国企业(公司)社会责任研究的文献为样本,对企业(公司)社会责任研究进行了分类总结,对社会责任的各种观点进行了综述,对未来社会责任理论研究提出了相关建议,社会责任会计及信息披露的研究还有很大的空间。 相似文献
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本文运用CiteSpace对2003—2022年间1672篇SSCI期刊企业社会责任沟通领域文献进行可视化分析,从文献发表量、研究力量、关键词词频及聚类等探究国外企业社会责任沟通的研究现状。国外企业社会责任沟通研究的关注度整体呈上升趋势,但研究力量分布较为松散,研究主题主要包括企业社会责任沟通方式、理论基础、沟通渠道及沟通影响。 相似文献
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企业社会责任理念出现于19世纪的西方社会,自20世纪20年代提出以来受到了极大地关注,从20世纪70年代开始,国外学者就开始对企业社会责任理论展开了一系列的研究和探讨。本文主要从利润最大化、利益相关者、声誉、道德伦理、可持续发展等方面对近年来企业社会责任理论的研究进行了简单的概括和总结。 相似文献
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自"哈佛争论"以来,国外企业社会责任研究成果日益丰富、研究体系逐渐完善。而我国企业社会责任研究起步较晚,研究缺乏"先天条件",同时也"后天不足"。本文主要就近些年来国内兴起的企业社会责任研究做出简单的思考与展望,以此为我国企业社会责任研究的进一步完善提供些借鉴。 相似文献
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随着我国经济和社会的发展,企业社会责任受到越来越多的关注,企业社会责任审计也进入了人们的视野。本文通过对2010年至2014年间我国学者关于企业社会责任审计的相关理论和实证方面的研究进行回顾和总结,以期推动我国企业社会责任审计的发展。 相似文献
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自20世纪以来,企业社会责任(Corporate Social Responsibility,CSR)一直备受学术界及企业界关注,如何更准确地度量企业社会责任成为实证研究中必须解决的问题。本文在对国外学者对CSR的度量方法进行分类梳理的基础上,对每一类方法做出评价,并总结出现存度量方法普遍存在的问题,以期为我国的实证研究提供参考。 相似文献
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该文以国外和我国社会责任会计理论研究的文献为样本,对国内外社会责任会计理论研究的主要观点进行了综述,并进行了相关的评述,对未来社会责任会计理论研究提出了相关建议。 相似文献
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《Journal of World Business》2018,53(6):781-793
Human rights (HR) and corporate social responsibility (CSR) are both fields of knowledge and research that have been shaped by, and examine, the role of multi-national enterprises in society. Whilst scholars have highlighted the overlapping nature of CSR and HR, our understanding of this relationship within business practice remains vague and under-researched. To explore the interface between CSR and HR, this paper presents empirical data from a qualitative study involving 22 international businesses based in the UK. Through an analysis based on sensemaking, the paper examines how and where CSR and HR overlap, contrast and shape one another, and the role that companies’ international operations has on this relationship. The findings reveal a complex and multi-layered relationship between the two, and concludes that in contrast to management theory, companies have bridged the ‘great divide’ in varying degrees most notably in their implementation strategies. 相似文献
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In the context of some criticism about social responsibility education in business schools, the paper reports findings from a survey of CSR education (teaching and research) in Europe. It analyses the extent of CSR education, the different ways in which it is defined and the levels at which it is taught. The paper provides an account of the efforts that are being made to mainstream CSR teaching and of the teaching methods deployed. It considers drivers of CSR courses, particularly the historical role of motivated individuals and the anticipation of future success being dependent on more institutional drivers. Finally it considers main developments in CSR research both by business school faculty and PhD students, tomorrows researchers and the resources devoted to CSR research. The conclusion includes questions that arise and further research directions. 相似文献
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Daniel Kipkirong Tarus 《Journal Of African Business》2013,14(3):289-304
AbstractOver the last three decades, the concept of Corporate Social Responsibility (CSR) has sparked considerable debate in the literature on management research. While previous research on the relationship between CSR and firm performance has largely been based on data gathered in developed countries, this paper examines the relationship between CSR and firm performance in Kenya, using a sample of 352 firm-years during the period 2005–2012. CSR was measured using four dimensions relevant to Kenya: employee CSR, product/service CSR, community CSR and environmental CSR, and aggregated using my own CSR index. Firm performance was measured using both ROA and ROE. Content analysis was used to collect data from the financial reports of companies. The results indicate a positive and significant relationship between employee CSR, product/service CSR and community CSR and firm performance; environmental CSR, on the other hand, was not significant. The overall CSR index was found to be positive and significant to both measures of firm performance. 相似文献
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Corporate social responsibility (CSR) has become of great interest to both researchers and practitioners alike with much discussion on whether the costs outweigh the performance implications. CSR has become a firm strategic tool (not only an ethical concept) as firms recognize that the customer value proposition and CSR is integrated with the focus on how to differentiate the firm from the view of the customer. We utilized market orientation (MO) theory as our foundation for our research as it explains how organizations adapt to their customer environment to develop competitive advantages. With the current customer focus on CSR, MO assists the field in identifying a possible firm differentiation. Our research found that firms that ranked high on CSR correlated positively to performance. We also found our theoretically developed constructs of firm customer orientation (CO) and firm market orientation correlated with the firm adopting CSR. The results also indicated that CSR positively mediates CO and MO to firm performance. As past research had mixed results over the direct relation of MO to performance, our research suggests that CSR may be the missing variable to explain the MO/Performance relationship. 相似文献
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Although interest in Corporate Social Responsibility (CSR) in emerging markets has increased in recent years, most research
still focuses on developed countries. The scant literature on the topic, which traditionally suggested that CSR was relatively
underdeveloped in emerging markets, has recently explored the context specificity, suggesting that it is different and reflects
the specific social and political background. This would particularly apply to local companies, not so much to foreign subsidiaries
of multinationals active in emerging markets. Thus far, empirical research that systematically documents a range of CSR activities
of local companies and their performance has been scarce. This paper reports the results of a survey conducted among companies
in the Mexican auto industry. CSR performance was investigated across three dimensions: environmental, labor, and community,
using measures from existing research and global, ‘Western’ standards of practice, to identify the type of CSR activities
and the level of CSR performance that exists, if at all, in the emerging-market context. Results show that local companies
do engage in the type of CSR activities commonly associated with CSR in developed countries. To the extent that comparisons
could be made, our findings also indicate that CSR activities and levels among the sample are comparable to what is known
about CSR in developed-country settings. Moreover, six of the nine CSR dimensions are intercorrelated, which suggests that
CSR in the Mexican auto parts industry is more structural than incidental. 相似文献
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Corporate organizations conducting business in developing economies have increased their corporate social responsibility (CSR) activities over time. However, some of these CSR projects have attracted criticism, controversy, and conflicts, thus creating an acrimonious relationship between affected corporate organizations and host communities. A deductive explanation of this phenomenon has been attributed to the default in the approach adopted by corporate organizations when initiating and implementing CSR projects. This has motivated the need to expand the categorization of CSR that was developed by Carroll, in order to incorporate additional dimensions that are environmentally specific and crucial to the success of CSR programs in South Africa. Using a case study research design and a qualitative research approach, this paper developed an integrated CSR model that provides a framework for CSR initiatives in South Africa. 相似文献
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There has been a growing interest in the management literature in investigating the perceptions of stakeholders toward corporate social responsibility (CSR). Studies have shown that an assessment of stakeholders' perceptions toward CSR may influence top management's decision to respond in an encouraging manner to CSR initiatives. Several studies have been conducted in CSR. However, these studies have been primarily conducted in the West. Very little research on CSR has been done in Nigeria. The purpose of this research is to examine stakeholders' perceptions on CSR in Nigeria. Results show that there is a universal understanding of the concept of CSR in Nigeria. Respondents were able to identify that CSR consists of a range of responsibilities covering economic, legal, ethical, and philanthropic characteristics. They were also able to recognize the different items listed in the questionnaire as factors that would make a corporation socially responsible. © 2012 Wiley Periodicals, Inc. 相似文献
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This paper provides an alternative theoretical conceptualisation of corporate social responsibility (CSR) in order to further
our understanding of prosocial organisational behaviour. We argue that consumption provides a perspective that enables theorists to escape the confines of existing CSR literature. In our view the organisation
is re-imagined as an arena of consumption where employees are engaged in a quest for value, constructing and confirming their
identities as consumers. Using the award-winning tour operator Laskarina Holidays as an illustrative case, it is suggested that CSR can provide combinations of functional, social, emotional, epistemic and
conditional value. This new perspective on CSR facilitates the coexistence of a plurality of values that are relativistically
constructed and narrativised by organisational stakeholders. Our consumption paradigm provides a thought provoking means of
reconciling divergent perspectives and encourages further interdisciplinary research. We argue that future research should
begin, not by asking the question of why organisations assume responsibility, but by contemplating the notion of why organisations
consume responsibility. 相似文献
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Corporate social responsibility (CSR) has gained global awareness in recent years. The proponents of CSR state that a good corporate reputation may be beneficial to an organization. This research paper reviews the theoretical basis of CSR, and by adopting a qualitative methodology examines the characteristics of CSR strategies and CSR communication tactics of eight companies in Cyprus market through personal in-depth interviews. Results reveal that CSR has a positive impact on the company's employees, the environment, stakeholders and the general public, and highlight that CSR is an important ingredient for the success of the organizations in the Cyprus market. 相似文献