Search results for " Social Responsibility"
showing 10 items of 283 documents
The Directive 2014/95/EU – Is there a “New” Beginning for CSR in Romania?
2017
Abstract The global commandments of sustainable development, assumed and translated by the EU into a series of communications and resolutions, have found themselves a new (and more powerful) expression into the “Directive 2014/95/EU (…) as regards disclosure of non-financial and diversity information by certain large undertakings and groups”; in order to increase the transparency of their sustainability-related actions and results, these companies need to report (starting from 2018, by referring to the financial year 2017) information “relating to, as a minimum, environmental, social and employee matters, respect for human rights, anti-corruption and bribery matters”. As regards the Romania…
Une analyse historique du concept de parties prenantes : Quelles leçons pour l'avenir ?
2010
Cet article presente les origines du concept de parties prenantes et met en avant les principales critiques qu’il doit affronter et surmonter pour ameliorer sa robustesse.
Sport et éthique : enjeux et outils pour le marketing sportif
2008
In light of the growing social pressure for increased attention to ethics, the call for a higher degree of corporate social responsibility and the recent scandals calling into question the quality of sports ethics (doping, violence, corruption, etc.), it is pertinent to explore the question of whether and how organizations in this sector are adapting their marketing strategies. This article presents a typology of the strategic stakes related to the integration of sports ethics in four types of organizations. Using this conceptual framework, a number of new marketing practices involving sports ethics are highlighted: credibility strategies involving new regulation actors, growing deontologic…
L’etichettatura di sostenibilità nel settore vitivinicolo
2022
Nel settore vitivinicolo la sostenibilità e la sua comunicazione al consumatore per mezzo dell’etichettatura, nel rispetto della normativa in materia, ha assunto una crescente rilevanza, anche in ragione delle pressanti esigenze ambientali e climatiche che costringono ad un ripensamento in chiave digitale di sistemi e tecniche di produzione, in un’ottica di ottimizzazione e preservazione delle risorse naturali. Partendo da una preliminare riflessione circa il significato giuridico del termine “sostenibile”, il contributo si sofferma su come il legame tra iniziativa imprenditoriale, sviluppo di innovative tecnologie digitali, ricerca di nuovi spazi di mercato e sicurezza giuridica abbia anc…
Corporate Social Responsibility and Sustainability of Local Community: A Case Study of the Transnational Project in China-Pakistan Economic Corridor
2019
While achieving great benefits, the Belt and Road Initiative (BRI) has triggered potential problems between the transnational projects and local communities in the participant countries. However, there is still a knowledge gap on how corporate social responsibility (CSR) is adopted, and how CSR affects the local community. Based on a context of China-Pakistan Economic Corridor (CPEC), this research exploits a combination of qualitative and quantitative methods to fill the gap. It finds that the CSR activities in the CPEC project are initiated by the long-term CSR initiative. Organized by the professional CSR foundation in an autonomous environment, the panoramic CSR activities are governed …
Fostering novelty while reducing failure: Balancing the twin challenges of product innovation
2016
This paper aims to further our understanding of how the degrees of innovation novelty and innovation failure are connected. It argues that a better understanding of the specific predictors of innovation novelty and failure would improve our understanding of the innovation process and inform R&D managerial interventions to reduce the occurrences of failure and enhance radical innovation. This investigation draws on data on 5387 Spanish manufacturing firms from the 2009 Spanish Community Innovation Survey (CIS). Unlike prior studies which examine product innovation, degree of innovation novelty, and innovation failures in separate models, this study relies on a multivariate model to account f…
What is the role of social media in several overtones of CSR communication? The case of the wine industry in the Southern Italian regions
2019
Purpose The purpose of this paper is to understand whether the companies most involved in communicating their responsible behaviour externally are those most active on the social media (SM) platform, with a philanthropic purpose rather than strictly aimed at economic aspects. Design/methodology/approach The authors, first, assess firms’ efforts on the SM platform using the model proposed by Chung et al. (2014), and, second, the authors analyze the content of messages in order to verify what dimensions of the corporate social responsibility (CSR) they contain. A multivariate modelling has been performed in order to verify whether the wineries that take most care to communicate their respons…
Companies’ Selection Methods for Inclusion in Sustainable Indices: A Fuzzy Approach
2017
Sustainability indices handle concepts which are both, of numerical and non-numerical nature. In this context, the use of Fuzzy Logic is highly useful as allows a more faithful representation of reality. Usually these indices follow a three-step process to define sustainable investment universes. First step consists of sustainability assessment. In the second step, assets are rated based on the previously assessed sustainability scores and finally, best assets are selected. This last step relies on the construction of a global score reflecting the performance of the assets in main sustainability dimensions. In this Chapter we are concerned with the third step of the selection process. We re…
International Debt Financing and Performance of Microfinance Institutions
2013
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.
Isomorphisms Between Financial and Sustainability Accounting Some Introductory Notes
2020
Sustainability accounting (SA from now on) could be defined in a sense as the ‘armed arm’ of Corporate Social Responsibility. Without an agreed SA, CSR seems not being able to go beyond rhetoric [Owen and Swift (Business Ethics 10:4–8, 2001)] and ideology for legitimacy [Guthrie and Parker (Accounting and Business Research 19:343–352, 2012)], resulting simply on involvement of stakeholders into the concerns, profit or non-profit they are, but not being able to measure the extent and outcomes of this involvement. Our work is shared into four main following sections, out of a conclusive one. The second one will deal with the process of normativisation, with particular concern to sustainabilit…