scholarly journals Corporate Social Responsibility: Selected Theoretical And Empirical Aspects

2016 ◽  
Vol 19 (1) ◽  
pp. 25-41 ◽  
Author(s):  
Janina Witkowska
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Environmental Issues ◽  
Business Practice ◽  
Social Business ◽  
Socially Responsible ◽  
Corporate Social ◽  
Do So

The notion of Corporate social responsibility (CSR) is still stirring debate over how it should be interpreted, what models of CSR dominate in business practice, and consequences of enterprises’ engagement into socially responsible actions. While business practice demonstrates that companies voluntarily include social and environmental issues into their activities and into their relations with stakeholders, it is hard to determine what intentions motivate them to do so. This paper analyses selected aspects of discussions focused on the notion of CSR and identifies controversies over the standardisation of ethical and social business activities.

Corporate social responsibility – from a mere concept to an expected business practice

2016 ◽  
Vol 12 (1) ◽  
pp. 190-207 ◽  
Author(s):  
Anjum Amin-Chaudhry
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Corporate Social Performance ◽  
Well Being ◽  
Business Practice ◽  
Past Century ◽  
Socially Responsible ◽  
Content Type ◽  
The Past ◽  
Corporate Social

Purpose – In the past hundred years, the concept of corporate social responsibility (CSR) has seen a remarkable development with various notions of “what is the right thing to do” for the corporations in that era. This paper aims to highlight the journey of CSR staring from an “abstract concept” in the early twentieth century to a well-recognised and “expected business practice” in the present. Design/methodology/approach – This paper presents a meta-analysis of the relevant CSR literature and finds 12 common themes emerging in different periods. This is presented in a chronological order starting from early 1920 to the present day for ease of understanding. The literature chosen is intentionally broad as not to miss a clear view of the times and the themes in CSR discourse. Findings – The concept of CSR was viewed as a “social obligation” in the earlier literature (1920s-1960s), as the businesses were thought to operate for the well-being of a community and not for the prosperity of the sole owner(s). A little later, in the 1960s and 1970s, only adoption of socially responsible activities and practices, which were voluntary and beyond legal obligation, were deemed CSR. The 1980s saw businesses trying to find a rational and financially quantifiable justification for adopting activities that were socially responsible, thus the emphasis of “corporate social performance”. The 1990s shifted the impetus on “reporting, transparency and accountability” with numerous reporting requirements. The 2000s sought a win-win situation through the development of “creating shared value” as a result of adopting CSR initiatives. The concept of CSR became an “accepted and expected business practice” in the decade of 2000, with various governments, global entities and organisations issuing their own understanding and definitions of CSR. Originality/value – This research paper provides an account of the evolution in the concept of CSR in the past century which has seen numerous changes in the manner businesses conduct their operations. The identified themes are reflective of the journey of CSR. This is an informative paper which is very topical in today’s climate of stakeholder scrutiny of business’ working.

scholarly journals Corporate social responsibility in Islamic banking: Theory and practice

Sociologija ◽  
2019 ◽  
Vol 61 (1) ◽  
pp. 32-54
Author(s):  
Lekpek Ahmedin
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Business Practice ◽  
Theory And Practice ◽  
Business Success ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Socially Responsible ◽  
Civic Awareness ◽  
Corporate Social

Democratization of the society and the strengthening of civic awareness in many countries have brought the corporate social responsibility into the focus of attention of the scientific, investment and general public, as well as regulatory bodies. This has created a significant pressure on the corporate sector to adapt its business to the interests of numerous stakeholders. The issue of corporate social responsibility (CSR) is of particular importance to Islamic banking, as the fastest growing sector of the global financial market. Social responsibility is an integral element of the doctrine of Islamic banking and economics. The Islamic model of social responsibility is as old as Islam itself, so it is for centuries present in Sharia-compliant business. The institutionalization of Islamic banking, which began far later, raised the question of the role of social responsibility in the Islamic banks? business practice. The strong pressure from the competition, the business model insufficiently adapted to the modern market environment and the desire to achieve business success and strengthen the market position, have forced Islamic banks to face numerous challenges and partly deviate from some of their stated goals. In this article, we analyze the theoretical model of Islamic banking and the model of man adapted to its principles - homo islamicus, as the carrier of that system, the business practice of Islamic banks, the gap between expectations and realities in the relationship of Islamic banks towards CSR, and potential solutions for removing this gap. The aim is to examine the potential of Islamic banking as socially responsible and ethical alternative to, often criticized and, according to many, morally problematic conventional banking.

La legislación tributaria venezolana como promotora de la responsabilidad social empresarial

Oikos ◽  
2014 ◽  
Vol 16 (33) ◽  
pp. 53
Author(s):  
Ana Cecilia Chumaceiro Hernández ◽  
Judith Josefina Hernández de Velazco
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Tax Law ◽  
Socially Responsible ◽  
Palabras Clave ◽  
Interpretative Approach ◽  
Corporate Social

aVenezuelan Tax Law as a Promoter of Corporate Social Responsibility   RESUMEN El presente artículo tiene por objetivo disertar sobre los dispositivos contenidos en la legislación tributaria venezolana que actúan como promotores de la responsabilidad social empresarial (RSE), para ello se utilizó el paradigma Cualitativo, bajo un enfoque hermenéutico – interpretativo, cuyo método fue análisis de contenido. En tal sentido se han observado los aspectos, elementos y mecanismos que se encuentran en la LISLR, LIVA y LOCTI que fomentan, incentivan o coadyuvan la RSE; finalmente se plantearan lineamientos para la aceptación de una nueva cultura de RSE con dimensión tributaria. Considerando, que dentro de la legislación tributaria no existen dispositivos específicos que promuevan la RSE, y, ello debe ser tomado en cuenta por el legislador para modificar ciertas normas y crear el incentivo necesario para que las empresas sean de forma congruente socialmente responsables. Palabras clave: legislación tributaria, empresa, promoción, responsabilidad social empresarial. ABSTRACT The objective of this study is to explore regulatory provisions from Venezuelan tax law as promoters of corporate social responsibility (CSR). For the methodological analysis of content, the study uses the qualitative paradigm and a hermeneutical-interpretative approach. The research observes different elements and mechanisms from LISLR, LIVA and LOCTI which encourage and contribute to corporate social responsibility. The study also proposes guidelines for the acceptance of a CSR culture from a tax dimension. The fact that there are no regulatory provisions within the Venezuelan tax law needs to be taken into account by legislators in order to amend certain norms and create the necessary incentives for companies to be socially responsible. Keywords: tax law; companies; encouragement; corporate social responsibility. Este trabajo es el resultado de investigaciones que se desarrollan en la línea “Responsabilidad Social, Empresa y Estado” del Centro de Estudios e Investigaciones Socioeconómicas y Políticas (CEISEP-UNERMB). 

Conclusions

2017 ◽  
Author(s):  
Geoff Moore
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Virtue Ethics ◽  
Organizational Ethics ◽  
Stakeholder Approach ◽  
Individual Level ◽  
Managerial Implications ◽  
The Individual ◽  
Corporate Social ◽  
Do So

The purpose of the concluding chapter is to review and draw some conclusions from all that has been covered in previous chapters. To do so, it first summarizes the MacIntyrean virtue ethics approach, particularly at the individual level. It then reconsiders the organizational and managerial implications, drawing out some of the themes which have emerged from the various studies which have been explored particularly in Chapters 8 and 9. In doing so, the chapter considers a question which has been implicit in the discussions to this point: how feasible is all of this, particularly for organizations? In the light of that, it revisits the earlier critique of current approaches to organizational ethics (Corporate Social Responsibility and the stakeholder approach), before concluding.

scholarly journals Does CSR Activity Amount to Socially Responsible Management?

2021 ◽  
Author(s):  
M. John Foster
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Local Community ◽  
Annual Reports ◽  
Socially Responsible ◽  
Responsible Management ◽  
Exploratory Investigation ◽  
Research Questions ◽  
The Uk ◽  
Corporate Social

AbstractIn essence firms or companies are usually thought to exist to make products for or provide services of some sort to third parties, other companies or individuals. The philosophical question which naturally arises then is ‘to the benefit of whom should a firm’s activities be aimed?’ Possible answers include the owners of the firm, the firm’s employees or wider society, the firm’s local community or their host nation. It is because of firms’ location within a wider society that the issue of corporate social responsibility arises. The issue is do they contribute in a positive way to the fabric of society. In this paper we conduct an exploratory investigation whose research questions, broadly, are whether there is public evidence of corporate social responsibility activity by firms listed in the UK and to what extent, if any, such activities may amount to genuinely socially responsible management by the firms. We examined the most up to date annual reports of a split sample of 36 firms listed in the FTSE 350. The short answers to the two research questions above are: to some degree and no by some margin, based on data from the sample firms.

scholarly journals Possibilities of Utilizing the Method of Analytical Hierarchy Process Within the Strategy of Corporate Social Business

2010 ◽  
Vol 18 (29) ◽  
pp. 63-70 ◽  
Author(s):  
Katarína Drieniková ◽  
Gabriela Hrdinová ◽  
Tomáš Naňo ◽  
Peter Sakál
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Analytical Hierarchy Process ◽  
Environmental Risks ◽  
Social Business ◽  
Major Benefit ◽  
Decision Making Processes ◽  
Strategic Goals ◽  
Corporate Social ◽  
Hierarchy Process

Possibilities of Utilizing the Method of Analytical Hierarchy Process Within the Strategy of Corporate Social Business The paper deals with the analysis of the theory of corporate social responsibility, risk management and the exact method of analytic hierarchic process that is used in the decision-making processes. The Chapters 2 and 3 focus on presentation of the experience with the application of the method in formulating the stakeholders' strategic goals within the Corporate Social Responsibility (CSR) and simultaneously its utilization in minimizing the environmental risks. The major benefit of this paper is the application of Analytical Hierarchy Process (AHP).

CORPORATE SOCIAL RESPONSIBILITY IN BUSINESS PRACTICE – NATIONAL AND INTERNATIONAL EXPERIENCE

2020 ◽  
Vol 21 (4) ◽  
pp. 29-41
Author(s):  
Elżbieta Lorek
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
International Experience ◽  
Business Practice ◽  
Definition Of ◽  
Corporate Social

The article deals with the problem of implementing standards based on corporate social responsibility (CSR) in enterprises. It describes issues related to the definition of the concept of corporate social responsibility and the scope of activities affected by CSR. The article also focuses on the advantages of applying CSR principles in an enterprise as well as the controversies and dangers that may arise. The article contains numerous references of the described issues to the observed reality.

scholarly journals Corporate social responsibility and firm performance in South Africa

2014 ◽  
Vol 45 (1) ◽  
pp. 1-12 ◽  
Author(s):  
K. Demetriades ◽  
C. J. Auret
Keyword(s):  
Regression Analysis ◽  
Corporate Social Responsibility ◽  
Firm Performance ◽  
Social Responsibility ◽  
Social Performance ◽  
Sample Period ◽  
Socially Responsible ◽  
Responsible Investing ◽  
The Individual ◽  
Corporate Social

Corporate Social Responsibility (CSR) can be viewed from two different perspectives: that of the business; and that of the individual investor (Socially Responsible Investing, SRI). In this study regression analysis as well as an event study was used to examine the link between CSR and firm performance. The results suggested that in the short-term there were no significant price effects on the SRI shares. In contrast, the returns of SRI portfolios over the sample period seemed to be superior to those of conventional firms. The regression analysis found that generally the SRI coefficients were insignificant; however using one of the models during the fifteen year sample period, SRI constituents attained a ROE that was 11.18% higher (as well as a ROA that was 1.824% lower) than conventional firms. When the period was restricted to 2004-2009 it was found that social performance was positively - and sometimes significantly - correlated with ROE.

scholarly journals CORPORATE SOCIAL RESPONSIBILITY AS A KEY OF STABLE DEVELOPMENT: ANALYSIS OF THE ENTERPRISES OF OIL AND GAS INDUSTRY

2018 ◽  
pp. 145-154
Author(s):  
Yevhen Ionin ◽  
Liliia Tarasenko
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Oil And Gas ◽  
Oil And Gas Industry ◽  
Social Needs ◽  
Socially Responsible ◽  
Gas Industry ◽  
Modern Development ◽  
Business Entities ◽  
Corporate Social

Social responsibility of business takes a special place in the terms of modern development strategy of the economy of Ukraine. This responsibility suggests such direction of the enterprise activity, which takes into account not only the personal interests of the company, but also the needs of society. The continuation of European integration processes, the exit of companies into international markets require from the business entities appropriate openness and transparency, coverage of the goals of achieving the goal of the enterprise, the tools at which such a goal is achieved. The multidimensional nature of links, which are arising during the operational activity, leads to the existence of significant impact on the internal and external environment of the enterprise. Issues of corporate social responsibility of public-interest enterprises, which, in particular, are part of the oil and gas industry, are of particular relevance. The article analyses the current state of carrying out socially responsible activity at foreign and domestic enterprises of the oil and gas industry. The components of corporate social responsibility and their impact on the enterprise` functioning and on satisfaction of social needs are investigated. The socially responsible activity has positive nature, however, at the same time, there are certain barriers of the strategy` implementation within the framework of the mentioned activity, among which financing is a key issue that requires the enterprise to properly plan and analyse the costs of socially responsible doing business. The need for planning and evaluating corporate social responsibility programs is highlighted in the article. Using the example of gas transportation enterprise, the SWOT-analysis as an instrument of obtaining information for justified decision-making is reviewed.

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