Search results for " Responsibility"

Science and technology parks : measuring their contribution to society through social accounting

2020

Science and Technology Parks (STPs) have made a positive contribution to regional development in the last decades. In general, the assessment of their level of performance has been based on two major variables: number of new companies and number of new jobs created. In this paper we propose the use of social accounting to measure the social value (SV) generated by STPs as an additional tool to assess the level of contribution of STPs to social development. Social accounting could be of interest for policy makers and regional governments in order to evaluate regional STPs and their social performance. In addition, in this paper we present an innovative methodology for calculating SV. Instead…

The Concept of Value Beyond Economics: Social and Philosophical Roots for Corporate Social Responsibility

2017

This paper tries to underline the importance of the concept of value for CSR and then to map the concept of value beyond Economics. In doing this it takes in consideration the Italian literature in a specific time in order to make a first step for a broader research that takes in consideration also other literatures and time.

The Concept of Value for CSR: A Debate Drawn from Italian Classical Accounting

2017

This paper underlines the importance of the concept of value for corporate social responsibility (CSR) and then explores it beyond economics, looking for its social and philosophical roots. Considering the most recent literature on the matter, the dilemma between a non-monetary, multi-variable conception and a monetary, one-variable conception is set. To obtain the origins of the meaning for this basic concept in CSR, Italian literature regarding ‘value in accounting’ is explored. The main result from this first survey is the existence of a ‘chain’ from the highest conception of value (philosophical, ethical), to the most practical conception (accounting techniques of measurement). By this …

“Practicing care in qualitative organizational research: moral responsibility and legitimacy in a study of immigration management”

2021

PurposeThe purpose of this paper is to provide insight into the reciprocal relations between the caregiving imparted by immigration centre managers and the role of the researcher in responding to the care that is given by managerial caregivers. To enable this, we draw on a feminist theory of care ethics that considers individuals as relationally interdependent.Design/methodology/approachThe analysis draws on a semi-structured interview study involving 20 Finnish immigration reception centre managers.FindingsInsight is generated by reflecting on moments of care that arise between research participants and the researcher in a study of immigration centre management. We emphasise the importance…

Corporate social responsibility and managerial compensation: further evidence from spanish listed companies

2021

Ongoing regulatory efforts aim to link managerial compensation with a firm’s performance. However, little is known about whether and how Corporate Social Responsibility (CSR) goals are considered in the design of the managerial compensation scheme. This paper addresses this research question by analyzing a sample of Spanish listed firms for the period spanning 2013–2018. The outcomes of the regressions suggest that there is a positive relationship between CSR and the managerial compensation, but this relationship is significant only with lower levels of CSR. The study also reveals that CSR is positively associated with the proportion of equity-based compensation and, therefore, negatively a…

Social Responsibility and Health Care Public Sector: Some Notes on the Concept of “Value”

2013

This chapter outlines the concept of value specifically within the context of public sector. Starting from the literature, it defines a new concept of value that better fits with the public sector organizations characteristics. In doing this it proposes a shift on the established doctrine for making the expectations of multiple stakeholders converge. Firstly, basic framework of the characteristics of public health agencies is made; secondly, the identification of the main stakeholders of public health agencies and their expectations towards these institutions; and finally a definition of health value, intended as a specification of the concept of “public value” in the context of public heal…

Terrains of struggle : the Finnish forest industry cluster and corporate community responsibility to Indigenous Peoples in Brazil

2015

The Impact of CSR/ESG Reporting on the Cost of Capital: An Example of US Healthcare Entities

2021

PURPOSE: Identifying the direction and strength of the relationship between individual elements of ESG and ESG as a whole and the cost of capital (weighted average, equity, and debt) in the healthcare industry.

Does the Principle of Compensation Provide a Solid Basis for Establishing Corporate Environmental responsibility: A Case study of Madagascar’s Mining…

2019

The mining sector has been criticized for its lack of environmental responsibility, but a certain amount of progress has been evident. At the same time, a number of developing countries have opted for an environmental management framework underpinned by the principle of compensation. Even though this principle is closely aligned to corporate social responsibility, it does not appear to represent the most effective way of achieving corporate social responsibility. Based on a case study in Madagascar, we examine the application of the principle within a mining project and show that its inadequacy stems from failing to consider the population’s response to the actions taken by companies. In ou…

Déni du travail et tyrannie des normes

2012

Based on the example of two quality processes deployed at the SNCF in the field of the service encounter, the aim of this article is to explore, from a clinical point of view, organizational mechanisms which encourage the denial of work. The norms of services previously defined contributed to the front office agents' denial of work, essentially because the respect of these norms became an ultimate finality. This situation has induced an "annoyed activity" (CLOT, 2009) among the front office agents, owing to the fact that the norms have been perceived as a hindrance to the accomplishment of a high-grade work. In the two previous practical examples, the reality (of work), the real work (in op…