Perceptions of students university of corporate social responsibility

The findings of this article bring knowledge about the understanding of corporate social responsibility from the university students’ perception and their values’ structure in a cross cultural high education context. Primary data collected via a survey in Business Schools at Universities of Spain, Poland and Bulgaria and multivariate analysis evidence that both the values’ structure and university students’ CSR perception are influenced by cross cultural factors. In this High Education context and according to Schwartz’s values theory and the Triple Bottom line, the study reveals different value profiles by gender and nationality and diverse attitudes to CSR perception across these European countries. The result approached is important for organizations to assure the success of strategic purposes implicit on social corporate initiatives.     

Board internationalization and corporate social responsibility

This study examines the association between board internationalization and firms’ corporate social responsibility (CSR) performance in China during 2009–2019. Using a large dataset of director nationalities and CSR scores, we find that foreign directors promote CSR performance as evidenced by higher CSR scores. We further document that this relationship is more pronounced among government-controlled firms, firms with better corporate governance, and firms operating under stricter institutional environments. These findings remain valid after sequential robustness checks. Overall, our findings imply that foreign directors motivate the board of directors and their firms to actively pursue and practice social responsibility. Our study enriches the literature on the outcomes of board internationalization and determinants of CSR and provides the internationalization of corporate governance mechanisms a reasonable basis.     

Business ethics and corporate social responsibility

Corporate social responsibility (CSR) has become a mainstream business practice, attracting broad attention from business, consumers, academics, and policymakers, leading firms to account for the social and environmental footprints of their activities. The aim of this paper is to present recent advances on CSR, regarding its incentives and its market and societal effects. The analytical approaches surveyed highlight various ways through which CSR creates value for firms and stakeholders. The paper looks on the CSR of multinational enterprises as well and concludes with issues related to international initiatives for the inclusion of CSR in policy agendas towards sustainable development.     

The relationships among corporate social responsibility,corporate image and economic performance of high-tech industries in Taiwan

The economic development of high-tech industries in Taiwan focuses on IC design, opt electrics, semiconductors, computer science and telecommunication. It is necessary for business to understand the relations and significance of the economic performance to take the responsibility and keep a positive corporate image, thus they can earn more admiration and trust from customers. How do they take the social responsibility to improve their corporate image and create the economic performance, and finally reach the top one of the whole world? This study discusses the subject concerning the continuing development of business and relevant issues stated above. We found that 68.1% of high-tech industries in Taiwan are in accordance with business ethics and norms of conduct. Businesses take their responsibility practically by participating in public welfare activities. The more responsibilities they fulfill; the better image they have. High-tech industries should target the social responsibility as their first goal and secondly improve their corporate image to increase the economic performance.     

Managerial delegation games and corporate social responsibility

In a duopoly in which firms universally engage in corporate social responsibility (CSR) activities, this paper shows that, in contrast to the main tenet of the received managerial delegation literature, if the CSR sensitivity is sufficiently high: (a) when both firms delegate output decisions to managers, at the equilibrium profit (resp. consumer welfare) is higher (resp. lower) than when firms are pure CSR; (b) in a managerial delegation game, asymmetric multiple subgame perfect Nash equilibria emerge in which one firm delegates and the rival does not. These results hold under both the “sales delegation” and “relative profits” manager's bonus schemes.     

An analysis of environmental corporate social responsibility

This article investigates corporate social responsibility (CSR) practices while taking into account their product substitutability and environmental responsibility. CSR firms, integrating environmental and social concerns into its business operations, are introduced. The effects of the firms' social concerns, environmental responsibility, and product substitutability are all captured. First, firms' social concerns improve both outputs and CSR firms' objective function value, while reducing the profit maximization firm's profits. Second, environmental responsibility has the contrary effects. Both the outputs and the objective function values of both firms decrease with their product substitutability. Finally, social concern effects on CSR firms' performance are uncertain.     

企业社会责任对企业绩效的影响研究

以2013-2015年高新技术企业的数据为样本,研究企业社会责任对企业财务绩效和经营绩效的影响.研究结果表明:企业积极承担社会责任能够直接促进企业的经营绩效提升,但对财务绩效的提高没有显著影响.最后,根据分析结果,提出了促进企业转变履行社会责任的意识,积极履行企业社会责任相关建议.     

企业社会责任与和谐社会的构建

构建社会主义和谐社会涉及到各个社会组织的社会责任,其中企业的社会责任在整个社会组织的责任体系中占有重要地位,发挥着重要作用。文章从企业社会责任的概念和内容出发,分析了我国企业履行社会责任的现状并提出加强企业履行社会责任的对策,从而为建设我国社会主义和谐社会做出应有的贡献。     

中国企业社会责任评价研究综述

企业社会责任评价研究日渐成为国内普遍关注的热点。文章从评价指标体系、评价方法、企业社会责任的实证研究等方面出发,综述了国内企业社会责任评价研究现状,并对存在的问题进行了分析。     

日本企业社会责任及其给我国的启示

日本的企业社会责任外延广泛而内涵缺乏,并且深受日本文化的影响,其推动力主要来自于政府、企业、媒体和非政府组织、民众四个方面。日本企业社会责任落后于欧美,但在亚洲仍然处于领先地位,值得我国学习借鉴。建立适合国情的企业社会责任体系,推动企业、政府、媒体、非政府组织和民众在发展CSR上的通力协作,以建立标准化体系为方向是我国CSR发展的可行之策。     

基于多层面的企业社会责任行动实施动因的研究

企业是一个多层面系统，不同的因素会对其行为产生不同的影响，认识这些因素对于理解企业行动原因有一定帮助。基于此，文章从宏观环境、企业组织和管理者三个层面上分析了影响企业社会责任行动的因素。认为在这些影响因素共同作用下，企业开展社会责任行动存在不同的动因，并表现出不同的行动类型，这将有助于更好地理解该行动的实际意义。     

The contribution of corporate social responsibility to organizational commitment

This study investigates the relationship between organizational commitment and employee perceptions of corporate social responsibility (CSR) within a model that draws on social identity theory. Specifically, we examine the impact of three aspects of socially responsible behaviour on organizational commitment: employee perceptions of corporate social responsibility in the community, procedural justice in the organization and the provision of employee training. The relationship between organizational commitment and each aspect of CSR is investigated within a model that distinguishes between genders and includes a set of control variables that is drawn from the commitment literature (Meyer et al., 2002 Meyer, J.P., Stanley, D.J., Herscovitch, L. and Topolnytsky, L. 2002. Affective, Continuance, and Normative Commitment to the Organization: A Meta-Analysis of Antecedents, Correlates, and Consequences. Journal of Vocational Behavior, 61: 20–52. [Crossref], [Web of Science ®] , [Google Scholar]). The analysis is based on a sample of 4,712 employees drawn from a financial services company. The results emphasize the importance of gender variation and suggest both that external CSR is positively related to organizational commitment and that the contribution of CSR to organizational commitment is at least as great as job satisfaction.     

Corporate hyperlink network relationships in global corporate social responsibility system

This study analyzed the hyperlink (co-link) network structure among companies in global Corporate Social Responsibility (CSR) system. This study measured network variables such as density and centrality, including degree centrality, eigenvector centrality, closeness, and betweenness. The results indicated that European companies had relatively central roles in the global CSR system. In addition the higher performing companies are more active their CSR practices. Also, the results revealed that the industrial type of companies was not significantly associated with its CSR practices.     

A quantitative approach to corporate social responsibility programme formulation

This paper proposes a quantitative methodology to support executive decision making in the allocation of scarce resources to competing demands in the area of Corporate Social Responsibility (CSR). The Analytical Hierarchy Process is used to translate subjective value judgements such as preferences and perceptions into quantitative measures. These utility values are then used to isolate the factors which determine the choice among the competing CSR programmes. The approach is illustrated with two case studies of South African organizations.     

现代企业文化建设对强化企业社会责任的作用

在现代企业的管理工作中,文化建设具有重要的意义,而且是强化企业社会责任感的先决条件。文章从现代企业管理学的角度出发,简要分析了文化建设对强化企业社会责任的作用。     

Corporate social responsibility and corporate performance: a quantile regression approach

This paper investigates the impact of corporate social responsibility activities on corporate performance. In view of the inconsistent empirical findings in the literature, and the limitations of least squares regressions, we adopt a quantile regression method to fill this gap in the literature. An important finding is that the sensitivity of a company’s performance to its engagement in corporate social responsibility activities does not vary with the quantile location of the firm’s performance level, and the engagement in corporate social responsibility activities has a significant positive relation with corporate performance across all quantiles. This study argues that undertaking corporate social responsibility leads to greater financial returns than the related costs. Therefore, this study concludes that engaging in corporate social responsibility is beneficial for firms, and thus worth implementing.     

Corporate governance and corporate social responsibility (CSR) reporting: an empirical evidence from commercial banks (CB) of Pakistan

The aim of this paper is to explore Pakistani listed commercial banks corporate social responsibility (CSR) reporting information along with the probable effects of different corporate governance (CG) elements on CSR disclosures. Furthermore, the relevance of different theories in explaining the results of this study is also provided. For analyzing the banks’ CSR reporting practice, which was done using content analysis, the annual reports for the years 2005–2010, of all the commercial banks were examined. Non-executive directors and foreign directors which are elements of CG were considered and multiple regression analyses were carried out to check the impact of CG elements on banks’ CSR reporting initiatives. The results of the study reveal that even though reporting of CSR is voluntary in Pakistan, the participation of Pakistani commercial banks in different CSR activities is not low. Furthermore, the level of CSR activities performed by the banks is impressive. The results displayed that non-executive directors have a positive impact on the CSR reporting supporting stewardship theory in CB of Pakistan. The major limitation of this study is that the data is only based on annual reports of commercial banks of Pakistan. It is therefore, not easier to generalize the findings of this research to other corporate sectors. Secondly the annual reports of commercial banks for the years 2005–2010, a time period of just 6 years were analyzed as access to data before and after the specified years was not readily available. This paper relates CSR disclosure with possible impact of CG in the particular perspective of a transitional economy’s banks such as Pakistan. By providing empirical facts of the effect of CG structure on the CSR activities practices in developing countries’ banking sector setting, this paper provides novel contribution to the current CSR literature.