Search results for " Social Responsibility"
showing 10 items of 283 documents
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…
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…
Risk management in the banking industry
2016
El negocio bancario está altamente regulado porque las instituciones financieras captan ahorro público y tienen riesgos específicos y complejidades que hacen que sus estados financieros sean opacos y difíciles de analizar por el público en general (Petrella y Resti, 2013; Morgan, 2001). Para entender y monitorear los riesgos específicos en las empresas del sector financiero, el regulador estadounidense diseñó el sistema de evaluación CAMELS, que es comúnmente utilizado por los reguladores de todo el mundo para evaluar la solidez de las instituciones financieras y para evaluar el nivel de riesgo de los bancos (Office of the Comptroller of the Currency, 2013). Los riesgos que este enfoque eva…
CSR communication through social media: a neurophysiological and self-reported perspective
2022
La Responsabilidad Social Corporativa (RSC) se está reconsiderando como un elemento crucial en las estrategias de posicionamiento y promoción de las empresas. De hecho, compite en importancia con la calidad del producto o servicio a la hora de construir una imagen de marca y comunicarla a los stakeholders, en especial a los clientes. Las empresas de estos sectores han encontrado en las redes sociales un medio directo, accesible e interactivo para plasmar sus iniciativas de RSC. El objetivo general de este proyecto de tesis es profundizar en las particularidades de la comunicación de la RSC a través de las redes sociales en el sector hotelero y de restauración. Se busca conocer cómo afecta l…
Exploring twitter for csr disclosure: influence of ceo and firm characteristics in latin american companies
2018
Social networks, which are characterised by accessibility and interactivity, offer great potential for dialogue between companies and stakeholders, for example as platforms for publishing information on aspects of corporate social responsibility (CSR). In this paper, we use a synthetic index to analyse levels of CSR disclosure via Twitter, and identify explanatory variables of this disclosure by studying the demographic characteristics of the Chief Executive Officer (CEO) and of the company. This synthetic index was based on data for 93 companies located in the four countries of the Pacific Alliance (Chile, Colombia, Mexico, and Peru), using categories based on the 2016 Global Reporting Ini…
Psychological research about Social Responsibility factors: An Iberoamerican Study in colleges
2011
La Responsabilidad Social ha sido estudiada por el análisis de modelos de dirección en organizaciones. De una perspectiva psicológica, el estudio sobre qué variables humanas son importantes en el desarrollo de un comportamiento social responsable tiene que ser explorado. Nuestra investigación propone que ser social responsable pudiera ser mediado por valores humanos y capacidades enpáticas, y con el objetivo de conocimiento que se mejora sobre la responsabilidad social hemos desarrollado un estudio en estudiantes de colegio de España, Chile, Colombia y Perú, hemos enfocado la evaluación sobre como los valores y la empatía influyen en el comportamiento social responsable. La metodología apli…
El model PROT i la responsabilitat social universitaria: prosocialitat i transferència del coneixement a la pràctica
2019
espanolEn 30 anos de historia, el grupo LIPA (Laboratorio de Investigacion Prosocial Aplicada) de la Universidad Autonoma de Barcelona (UAB) ha promovido y generado un modelo internacionalprofesional, de investigacion y formacion para la optimizacion prosocial de los territorios y organizaciones. La Prosocialidad transferida a la practica social en lipa ha generado intervenciones innovadoras que desde una apuesta por la transferencia del conocimiento, ha beneficiado de modo efectivo a personas y organizaciones, potenciando su creatividad, identidad y autonomia. Se sistematizan los resultados de intervencion profesional de proyectos sociales de lipa, para determinar cuales son indicadores de…
Csr communication strategies of Colombian business groups: an analysis of corporate reports
2018
ABSTRACT: The aim of this paper is to assess stakeholder orientation and corporate social responsibility (CSR) communication strategies in the business groups (BGs) of an emerging economy by means of content analysis. We worked with 30 non-financial BGs taken from the Colombian Stock Exchange. The study uses as its unit of analysis corporate reports that have been classified into four categories: annual reports (ARs), sustainability reports (SRs), combined reports (CRs), and integrated reports (IRs). The results show that IRs are the most similar reports, that Colombian BGs are mainly employee-oriented (ARs, SRs, CRs) and shareholder-oriented (IRs), and that response and involvement communi…