Search results for " Social Responsibility"
showing 10 items of 283 documents
Responsible Investment: Taxes and Paradoxes
2017
Abstract Taxes have become an issue of corporate social responsibility (CSR), but the role of taxation is to some extent an ambiguous and controversial issue in the CSR framework. Similarly, another unclear question is what role investors who are committed to sustainable and responsible investment (SRI) see taxes as having on their environmental, social, and governance (ESG) agenda. Corporate taxes have an inverse relationship with the return of the investors: taxes paid directly affect what is left on the bottom line, reducing the return of investors. However, investors are now more aware of tax-related risks, which can include different forms of reputation risk. Corporate tax planning may…
Driving Mechanism of Corporate Social Responsibility in United States and Mainland China
2017
This paper empirically explored the driving factors of corporate social responsibility (CSR) using survey data from USA and China.Based on the results from a Web survey of more than 400 executives from a diversified sample of companies, the influential CSR drivers betweenUSA and China were compared and contrasted. Factor analysis identifies the ranking of CSR drivers for China as (1) ethics/values, (2) performance, (3)international issues/consumers/reputation, (4) barriers, and (5)government/laws in descending importance. The ranking for USA is (1) ethics/values, (2) barriers,(3) performance, (4) government/ laws, and (5) consumers/reputation. Furthermore, it was found that China being in a…
How do remuneration committees affect corporate social responsibility disclosure? empirical evidence from an international perspective
2022
The main goal of this study is to analyze whether the existence of remuneration committees tend to disclose more corporate social responsibility (CSR) information. In addition, we test the moderating role played by the proportion of independent directors on boards of directors with the relationship between the constitution of remuneration committees and CSR disclosure. Previous research does not appear to have addressed these questions. The research questions proposed are tested using an international sample of 28,610 listed companies, and we took into consideration information on industrial companies from the Middle East, developed Asian and Pacific countries, both emerging and developed E…
Discarding the mirror : the importance of intangible social resources to responsibility in business in a Finnish context
2010
Corporate social responsibility and community development in a mining region in India:
2019
Why Enforcing Corporate Social Responsibility (CSR) is Morally Questionable
2008
Docketed literature on Corporate Social Responsibility (CSR) exhibits heated contentions on the nature of business-society relations. This paper seeks to explore this contentious issue in the light of contemporary incorporation of CSR in business strategic plans. It notes that enforcing CSR on business might lead to its manipulation to advance corporate organisations’ purely self-interested ends rather than pursuing intrinsic philanthropic activities for the good of society. An insight into the undesirable consequences of enforcing CSR is given. Using Kantian ethics, the paper notes that the instrumental use of CSR by corporate organisations is immoral because it does not treat CSR as an en…
Impact of corporate sustainable behaviour on the cost of equity
2022
La propuesta doctoral tiene como propósito analizar la relación entre el comportamiento sostenible de firmas cotizadas y el costo de capital tomando en consideración el ámbito económico, ambiental, social, gobierno corporativo y sus respectivos medios de difusión. Dicha propuesta está compuesta bajo un compendio de cuatro artículos publicados en lengua inglesa y tomando una muestra de firmas cotizadas en países emergentes y de sectores poco estudiados. Las conclusiones indican que la relación es negativa entre el Costo de Capital y el comportamiento sostenible reflejado por medio de índices ASG, divulgación y aseguramiento de memorias de sostenibilidad, igualdad de género en el Consejo de A…
Integration of CSR into CEOs’ compensation: effects on social and financial performance of French listed firms
2023
Based on the stakeholder model of corporate governance, this research analyzes the relationship between the integration of corporate social responsibility (CSR) into CEO compensation and corporate social and financial performance, in firms listed on France’s SBF 120 stock market between 2015 and 2019. The results of panel data regressions show that indexing CEO compensation on CSR criteria only influence corporate social performance Moreover, social performance has a positive impact on financial performance and a mediating effect between the integration of CSR criteria into CEO compensation and financial performance.
History and organizational theorizing blended: Insights from exploring the corporate social responsibility field
2019
The “historic turn” in management and organizational studies (MOS) called organizational theorists and historians to engage in discussions on how to best combine organizational theorizing and historical reasoning, methods, and evidence. Arguably, the collective effort of the emergent academic movement has recently resulted in interdisciplinary integration, which foregrounds a new methodological paradigm within MOS. However, history remains a marginal epistemic lens and mode of inquiry in the various research fields of MOS. An example of this trend is the field of corporate social responsibility (CSR), which focuses on the responsibilities of business to pursue its goals in a socially and en…
How to explain socially responsible corporate actions institutionally: theoretical and methodological critique
2008
There has been little theoretical debate of why companies behave in socially responsible ways whilst descriptive analysis of corporate social responsibility is flourishing. As result, there have been few methodological debates on how to study both what responsible actions are and why companies act accordingly. This methodological and theoretical essay discusses how institutional social theory has been and could be used in explaining socially responsible corporate behaviour. It is explored what kinds of theoretical tools are needed in explaining this behaviour and how various tools can be integrated into one model explaining socially responsible corporate actions. It is argued that researche…