Search results for " Responsibility"

Recognizing definitive stakeholders in corporate environmental management

2010

PurposeThe purpose of this paper is to present four examples of stakeholder relationships related to issues of corporate environmental management (CEM) and analyze them based on the model of Mitchell et al. (1997).Design/methodology/approachSecondary data are used in the case studies.FindingsThe four cases presented show that basically any stakeholder can become definitive over time in the complex network of stakeholders with mutual relationships. The definitive stakeholders in CEM are no longer merely the NGOs and policymakers but now include many diverse groups such as customers, locals and suppliers.Research limitations/implicationsThese case studies cannot be generalized, but they could…

SOCIAL RESPONSIBILITY: THE ITALIAN CASE WITHIN PUBLIC ADMINISTRATION

2013

This study offers an Italian perspective of the theme of social responsibility and social reporting. Although it is a widely explored field of accounting research, we focus our attention on the Italian case because we believe that this would be the very first step for a broader research that underlines the significant differences between countries which requires exploring different backgrounds and cultures. This study therefore seeks to: (1) Describe the concept of social responsibility regarding the Italian doctrine, in particular in the Public Administration field; (2) Analyze the characteristics of social reporting in two areas of the public administration which operate in the Italian co…

RELIGIOUS CONSIDERATIONS OF ATTITUDES TOWARDS CORPORATE SOCIAL RESPONSIBILITY

2020

Debate about the ways of limiting negative consequences of organization functioning is going. Among them corporate social responsibility is indicated. Today’s and tomorrow’s managers should have positive orientation to such practices. Then, a lot of attempts were made to identify factors connected with attitudes towards corporate social responsibility. While, among such factors very rarely religiosity was taken into accout. In the article an attempt to identify relation between level of religiosity and attitudes towars corporate social responsibility was made. For this purpose, scales based on multidimensional understanding of religiosity were used. Besides research was made in Poland, wher…

ÉTICA DE LA EMPRESA DEPORTIVA: ¿UTOPIA O NECESIDAD?

2020

The modern sport has become a spectacle sport that attracts masses eager for sporting events. In this way, the sport becomes a profitable business capable of generating large economic income that enrich elite athletes, as well as sports businessmen.In this article I propose an ethics of the sports company, as part of the ethics applied to sport, that you see the positive side a commercialization, discarding the negative and that enhances the social responsibility of the sports company in a globalized context.

Before and after: employees' views on corporate social responsibility: energy‐sector stakeholders in Nordic post‐merger integration

2009

PurposeThe aim of this paper is to describe and qualitatively explain certain observations concerning corporate social responsibility from the personnel standpoint with special reference to various stakeholders.Design/methodology/approachThe observations were made in connection with earlier studies on organizational change. The paper draws on stakeholder thinking and offers a view regarding the way employees perceive business issues concerning CSR in relation to corporate stakeholder groups. Should a business give priority to the interests of its owners or take all stakeholder groups equally into account? How do employees see their own relations with other stakeholder groups, and do their v…

La rendición de cuentas y responsabilidad social en los gobiernos centrales: Alianza del Pacífico

2021

Este artículo tiene como objetivo describir la información que divulgan los gobiernos centrales de los países de la Alianza del Pacifico (AP), y los roles que estos asumieron en la promoción de la Responsabilidad Social (RS) mediante los informes de rendición de cuentas que fueron presentados por los presidentes de gobierno en el año 2017. El estudio se realizó mediante la técnica de análisis de contenido, utilizando como criterio de clasificación las categorías y los aspectos definidos en las guías para la presentación de informes de sostenibilidad del Global Reporting Initiative (GRI) relacionados con el sector público. Se concluye que los gobiernos centrales divulgan información relacion…

Employer Branding Training Development for Public Organisations

2021

In the condition of demographic issues in Europe and competition for specialist between public and private sector on the labour market public organisations’ as employers’ image is an important aspect of development. The research aim is to identify principles of Employer Branding (EB) and ways public organisations can organize and develop employees’ education on this topic. There are EB activities examined in ten socially responsible (SR) organisations from public sector in Latvia. Authors prepare theoretical bases for the research analysing scientific literature to explain the main point of the approaches framework and define the main terms in depth implementing qualitative and quantitative…

Managing Social Responsibility in Universities

2021

Stakeholder Engagement, Corporate Social Responsibility and Integrated Reporting: An Exploratory Study

2013

There is increasing interest in integrated reporting that includes the company's financial, governance, environmental, and social performance. For this reason, the main objective of this investigation is to study why companies are producing integrated reporting, paying special attention to the links with the assurance of the corporate social responsibility (CSR) report. Based on 7144 worldwide observations, this study identifies the determinants of integrated reporting through a logistic regression model. Our results point out that the likelihood of disclosing an integrated report is positively associated with having the CSR report assured, year, size and supplement industry. Next, we teste…

Sustainability Development and the Quality of Assurance Reports: Empirical Evidence

2012

There is a rising trend among companies to publish their sustainability or corporate social responsibility (CSR) reports. Assurance of these reports is a valuable voluntary tool to provide them with higher credibility. Nonetheless, the quality of assurance reports differs in practice and the objective of this paper is to provide evidence in this new area of research. Indeed, we are pioneers in developing an index to measure the quality of assurance reports. We choose the Spanish setting because it is the worldwide leading country as regards CSR reporting (KPMG, 2011; Sierra et al., 2012). We have found evidence on the determinants for CSR reporting posited by existing literature that have a…