Search results for " Social Responsibility"
showing 10 items of 283 documents
Performance and international investments in microfinance institutions
2013
Preprint of the published version of an article from Strategic Change Using data from 319 microfinance institutions (MFIs) in 68 developing countries, we study the degree to which international debt investments are related to the financial and social performances of MFIs. We find that commercial investments are mainly related to financial performance and level of professionalisation of the MFIs. The targeting of women is not a priority, even though international commercial investors target MFIs that provide small loans. Subsidised investments, however, are mainly driven by the targeting of women, while financial performance and the level of professionalisation of the MFI is not a priority.
Social Accounting
2013
La estrategia empresarial para la gestión de emisiones de gases efecto invernadero
2022
Esta tesis doctoral plantea en primer lugar analizar la calidad y nivel de divulgación de información sobre la acción climática en las empresas colombianas mediante una análisis regional y sectorial. Para desarrollar este propósito este trabajo se centra en el Objetivo de Desarrollo Sostenible 13 (ODS 13) el cual llama a tomar medidas urgentes para luchar contra el cambio climático y sus impactos. Este estudio se enfoca principalmente en la meta 13.2 la cual establece la incorporación de medidas relacionadas con políticas, estrategias y planes de cambio climático. Este objetivo incluye información relacionada con las estrategias de adaptación al cambio climático (información cualitativa), y…
Choosing the Right Cause: The Moderating Role of Meta-Cognitions in Cause-Related Marketing Effectiveness
2015
In recent years, consumers’ expectations in terms of corporate obligations have changed, such that the ethical and philanthropic dimensions of Carroll’s (1979) corporate social responsibility (CSR) pyramid have evolved from desired to presupposed responsibilities. Beyond the consequentially increasing prevalence of CSR activities, considerable attention has been given to cause-related marketing (CRM) in marketing research and practice (Bigne Alcaniz, Chumpitaz Caceres, and Curras Perez, 2010). CRM is defined as a “process of formulating and implementing marketing activities that are characterized by an offer from the firm to contribute a specified amount to a designated cause when customers…
CREDIBILIDAD EN LATINOAMÉRICA DEL INFORME DE RESPONSABILIDAD SOCIAL CORPORATIVA
2014
Para dar mayor credibilidad a la información publicada en los informes de responsabilidad social corporativa se asigna a estos de un proceso de aseguramiento por parte de un experto externo. Esta investigación se basa en 1.021 observaciones de 12 países de Latinoamérica durante los años 2006-2010. A la vista de los resultados, podemos concluir que Latinoamérica es una región donde cada vez hay un mayor compromiso con la sostenibilidad. Además, los resultados señalan que la decisión de otorgar mayor credibilidad a las políticas sostenibles por medio del aseguramiento depende del tamaño de la empresa, del sector al que pertenece y del país donde se encuentre. Para dar mais credibilidade às in…
Student commitment to social responsibility: Systematic literature review, conceptual model, and instrument
2021
Purpose: This study aims to carry out a systematic literature review on empirical manifestations of the student commitment to social responsibility in order to propose a conceptual model that systematizes the underlying patterns in these manifestations and an instrument that makes it measurable. Design/methodology/approach: Four macro-processes were deployed: identify (locate the relevant literary space; the initial sample comprised 52 studies which later resulted in a sample of 24 studies), describe (narrative synthesis of the studies), deepen ( grouping patterns, validation, and characterization of the relevant literary space), and disseminate (preparation/refinement of the report). Findi…
Sport as a vehicle for implementing corporate social responsibility: firms listed on the Warsaw and Moscow stock exchanges
2021
This paper provides a descriptive account of the extent to which firms listed on the Warsaw (WSE) and Moscow (MSE) Stock Exchanges use sport for their corporate social responsibility agendas. Drawing on institutional isomorphism, we deductively categorised CSR through sport cases based on the framework developed by Bason and Anagnostopoulos (2015). A total of 1317 documents were content-analysed, 442 from WSE firms and 875 from MSE firms. A total of 2501 CSR-through-sport initiatives were reported over the five-year period studied (2013-2017) in the WSE case and 2175 in the MSE case. Our results show that internationally listed firms are increasingly embracing sport for their CSR programs, …
Company stakeholder responsibility : an empirical investigation of top managers’ attitudinal change
2017
Purpose Company stakeholder responsibility considers stakeholder engagement and management as key to long-term firm success. The purpose of this paper is to examine how top managers’ stakeholder responsibility attitudes change and how they balance stakeholder responsibilities and economic interests. Design/methodology/approach The authors conducted empirical research using the company stakeholder responsibility framework by conducting a repeated cross-sectional survey in Finland in 1994, 1999, 2004, 2009 and 2014. Findings The study shows how development in the business context influences managers’ attitudes towards stakeholder responsibility. Simultaneously with the expansion of free comp…
Corporate social irresponsibility: review and conceptual boundaries
2017
PurposeThe purpose of this paper is to carry out a review of the academic literature about corporate social irresponsibility (CSIR) highlighting aspects that help us to define socially irresponsible behaviour and its relationship with socially responsible behaviour.Design/methodology/approachThrough a Boolean search of studies related to terms of irresponsibility undertaken from 1956 to October 2016, the authors develop a review of the literature focussing on the main perspectives used for defining the term of CSIR.FindingsThe paper provides a framework of three main dimensions for understanding the differences in the literature that defines CSIR: who defines irresponsible behaviour, an imp…
Harmonization and differences in CSR reporting of US and German companies
2016
Purpose– The purpose of this paper is to extend the theoretical discussion and empirical evidence on harmonization as well as differences in CSR reporting, and to dismantle inconsistencies owing to the idiosyncratic methods applied in previous studies. While institutional and cultural differences suggest country-of-origin effects, the proliferation of global standards for CSR reporting is expected to promote harmonization.Design/methodology/approach– Based on a literature review hypotheses concerning harmonization and country-of-origin effects were derived. Reports were content analyzed using the software Leximancer. Harmonization effects were examined by comparing reports of companies that…