Search results for " Social Responsibility"
showing 10 items of 283 documents
A Decision Model on Corporate Social Responsibility and Business Strategies
2017
The role of companies in today's society has been radically transformed, especially in developed economies. The stakeholders have deposited on companies different expectations compared to some years ago. Furthermore, this transformation has led to the establishment of new internal models of corporate governance depending on the intensity of the impact of demand for social action coming from the stakeholders interacting with firms. The aim of this work is to offer a decision model on Corporate Social Responsibility (CSR) and business strategies. This model constitutes a tool that can be adopted by firms, no matter their operational sector, to establish their particular coordinates with respe…
Corporate governance and its implications for sustainability reporting quality in Latin American business groups
2020
Abstract This paper aims to study the factors determining the quality of sustainability reporting in Latin American business groups. Applying a logistic regression model, this study is pioneer in establishing how some distinct corporate variables of business groups influence disclosure quality of Corporate Social Responsibility practices in these groups in emerging economies. The results show that control concentration in the groups negatively affects the quality of sustainability reporting. Variables such as foreign ownership, the age of the business group and board size help business groups to improve the quality of their sustainability and voluntary disclosure practices. These results fo…
Agents of change: Women in top management and corporate environmental performance
2020
International audience; We analyze the influence of gender diversity in top management on the environmental performance of French firms. Consistent with gender socialization theory, which posits that women are raised from childhood to be more nurturing and compassionate for others, we find that firms with more women in top management exhibit higher environmental performance. This result extends those already reported in the literature regarding the effect of gender diversity at board level. We also show that women in top management are associated with several key indicators such as development of eco‐friendly products and commitment to resource reduction. Furthermore, we find that the influ…
Economic development and CSR assurance: Important drivers for carbon reporting… yet inefficient drivers for carbon management?
2021
Abstract This study contributes to the current climate debate by shedding some light on the driving forces of the disclosure and management of carbon emissions in the context of developed and developing economies. Our findings show that the probability of not reporting total carbon emissions is significantly higher in companies located in a developing than in a developed economy. In addition, the company's sustainability profile (the sustainability report, its assurance and the existence of a Corporate Social Responsibility (CSR) committee), gender diversity policies and other corporate variables (especially size), significantly increase the probability of disclosing total carbon emissions,…
Financial Risk Management and Sustainability
2021
In the last decades, the studies that analyze the links between corporate social responsibility and financial performance in developed countries show mixed and inconclusive results, so additional research is required [...]
CSR Modules in Catholic and Ecclesiastical Universities in the Italian Territory
2016
There is not a single and universally accepted approach to social responsibility. The starting hypothesis of this study considers that the different cultural, economic, socio-political, religious and environmental contexts have an important role in defining the type of approach taken towards CSR.
The roles of the state and social licence to operate? Lessons from nuclear waste management in Finland, France, and Sweden
2019
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 the state …
Predicting bond betas using macro-finance variables
2019
We conduct in-sample and out-of-sample forecasting using the new approach of combining explanatory variables through complete subset regressions (CSR). We predict bond CAPM betas and bond returns conditioning on various macro-finance variables. We explore differences across long-term government bonds, investment grade corporate bonds, and high-yield corporate bonds. The CSR method performs well in predicting bond betas, especially in-sample, and, mainly high-yield bond betas when the focus is out-of-sample. Bond returns are less predictable than bond betas.
Incidence of Stakeholders in the corporate social responsibility of micro, small and medium-sized enterprises of Santa Marta
2018
Abstract This article analyses the perception and application of corporate social responsibility (CSR) practices in a sample of 499 micro, small and medium enterprises (MSMEs) in the city of Santa Marta (Colombia) following the theory of Stakeholders. Specifically, the interdependence technique of exploratory factor analysis was used to determine the most influential Stakeholders in the execution of CSR practices. It was found that Stakeholders related to the value chain, the environment and corporate management favour social responsibility actions in local MSMEs. In contrast, community and government have less influence on the development of social responsibility practices in MSMEs. Additi…
Corporate Social Responsibility in the University Courses in Italy: An Empirical Analysis
2016
In recent years, the topic of Corporate Social Responsibility is widely discussed in various contexts: in businesses, government, not for profit organizations, university studies, with customers and users of various types of business, etc.