Search results for " Social Responsibility"

La responsabilidad social como creadora de valor de marca: el efecto moderador de la atribución de objetivos

2013

ResumenLas iniciativas de responsabilidad social corporativa (RSC) pueden influir en el valor de marca de las empresas. Para ello, se requiere que estas iniciativas sean identificadas por el consumidor y que su comunicación proyecte un comportamiento motivado socialmente. En este trabajo se analizan estos 2 requisitos a través de un estudio empírico que analiza la relación entre la notoriedad de las iniciativas de responsabilidad social y el valor de marca, así como el efecto moderador de la atribución de objetivos de la empresa. Los resultados muestran que las acciones de RSC influyen positivamente sobre las 2 dimensiones del valor de marca, la actitud hacia la marca y la singularidad. Asi…

Aging as a topic in a business magazine : an opportunity or threat for management?

2018

Purpose Recently, research on aging in the work-life context from the perspective of how to manage, support and retain an aging workforce has increased among management scholars, and therefore is contributing to the current societal need to extend work careers. The purpose of this paper is to analyze the articles discussing aging in the work-life context in the Finnish business magazine Talouselämä (Economic Life) during the years 2002–2017. Design/methodology/approach A total of 81 articles were included in the analysis. They were classified into seven themes as a result of a content analysis. Three levels of discussions on aging were identified: societal, organizational and individual. T…

The impact of international influence on microbanks’ performance: A global survey

2011

NOTICE: this is the author’s version of a work that was accepted for publication in International Business Review. Changes resulting from the publishing process, such as peer review, editing, corrections, structural formatting, and other quality control mechanisms may not be reflected in this document. Changes may have been made to this work since it was submitted for publication. A definitive version was subsequently published in International Business Review, 20(2), 163-176. http://dx.doi.org/10.1016/j.ibusrev.2010.07.006 Microbanks serve micro-enterprises and poor people with financial services. This study examines how various aspects of international influence affect microbanks' financi…

L’évolution historique et théorique de l’information des entreprises: Prémisses pour une perspective généraliste dans l’étude du Reporting (The Theor…

2020

French Abstract: Avec la transposition en droit national de la directive 2014/95 /UE sur la divulgation d’informations non financieres par les grandes entreprises, la responsabilite sociale et environnementale a pris une nouvelle importance dans le recent debat comptable. Cet article s’eloigne notamment des developpements de ce sujet dans la Ragioneria italienne et dans la Comptabilite francaise venant proposer une approche generaliste du reporting d’entreprise englobant les deux types d’informations, financieres et non financieres. D’un point de vue historique, le theme de la responsabilite sociale et environnementale s’est progressivement developpe au XXe siecle, la recherche italienne et…

Poverty and rights. Moving beyond the rhetoric of misfortune and blame to lay the foundations for shared social responsibility

2011

Pride or Embarrassment? Employees’ Emotions and Corporate Social Responsibility

2013

This study explores how the employees of a financial firm use emotional arguments to construct different views of their employer's corporate social responsibility (CSR). It is theoretically based on the recent literature regarding employee perspectives of CSR, and especially on the role of emotions in CSR. Furthermore, the study utilizes rhetorical theory as a framework for data analysis. A qualitative study, based on face-to-face interviews, was conducted among 27 employees in a Finnish financial firm. The study identifies six categories of emotional arguments the employees used to construct views of where their employing organization's CSR is derived from. These categories relate positive…

The role of negative and positive forms of power in supporting CSR alignment and commitment between large firms and SMEs

2018

Do large firms exert power to shape the CSR behavior of their SME partners?” We answer this question by proposing a model built on the stakeholder theory and the shareholder theory, and go on to explain how this impact influences the commitment of the SME towards their large partner. The model highlights the central role that different forms of power exercised by the large firm play in the process. A survey of 291 SMEs confirms the key hypotheses, including the mediating role of reward power. The effects of coercive power are noteworthy and they illustrate the complex and competing forces at play in influencing CSR behavioral change in SMEs. The research makes a novel contribution to practi…

The association between board gender diversity and financial reporting quality, corporate performance and corporate social responsibility disclosure …

2017

Purpose (mandatory) Companies, politicians, the mass media, legislators, scholars and society in general have shown a growing interest in how board gender diversity affects a firm’s decisions. This concept has been developed because some nations have introduced voluntary policies to regulate and increase the proportion of female directors on corporate boards. Thus, the aim of this study is to review previous research based on board gender diversity as a corporate governance mechanism and its effect on some firms’ business decisions: Financial reporting quality (FRQ), firm performance and corporate social responsibility (CSR) reporting. Design/methodology/approach (mandatory) We focus on age…

2020

Abstract The concept of social licence to operate (SLO) is an increasingly popular tool for companies to manage their relations with the local communities. SLO is very seldom used in the nuclear sector, which has nevertheless applied similar approaches, under notions such as partnership and participatory governance. This article explores the specific challenges that the application of SLO faces in the nuclear waste management (NWM) sector, by applying an often-used SLO framework of Boutilier and Thomson to illustrative case studies concerning nuclear waste repository projects in Finland, France and Sweden. Among the specificities of this sector, the article focuses on the central roles of t…

The theorical and historical evolution of firm Accounting: Premises for a generalist approach to Reporting

2019

With the transposition into national laws of Directive 2014/95/UE on disclosure of non- financial information by large companies, the social and environmental responsibility has taken on new significance in the recent accounting debate. This paper moves in particular from the develop- ments of that topic in Italian Ragioneria and in French Comptabilité coming to propose a generalist approach to the business reporting embracing both kinds of information, financial and not financial. From an historical point of view the theme of social and environmental responsibility has been pro- gressively developed in the twentieth century on Italian and French research getting more and more importance. C…