Search results for "CORPORATE SOCIAL RESPONSIBILITY"

Social Accounting

2013

La estrategia empresarial para la gestión de emisiones de gases efecto invernadero

2022

Esta tesis doctoral plantea en primer lugar analizar la calidad y nivel de divulgación de información sobre la acción climática en las empresas colombianas mediante una análisis regional y sectorial. Para desarrollar este propósito este trabajo se centra en el Objetivo de Desarrollo Sostenible 13 (ODS 13) el cual llama a tomar medidas urgentes para luchar contra el cambio climático y sus impactos. Este estudio se enfoca principalmente en la meta 13.2 la cual establece la incorporación de medidas relacionadas con políticas, estrategias y planes de cambio climático. Este objetivo incluye información relacionada con las estrategias de adaptación al cambio climático (información cualitativa), y…

Choosing the Right Cause: The Moderating Role of Meta-Cognitions in Cause-Related Marketing Effectiveness

2015

In recent years, consumers’ expectations in terms of corporate obligations have changed, such that the ethical and philanthropic dimensions of Carroll’s (1979) corporate social responsibility (CSR) pyramid have evolved from desired to presupposed responsibilities. Beyond the consequentially increasing prevalence of CSR activities, considerable attention has been given to cause-related marketing (CRM) in marketing research and practice (Bigne Alcaniz, Chumpitaz Caceres, and Curras Perez, 2010). CRM is defined as a “process of formulating and implementing marketing activities that are characterized by an offer from the firm to contribute a specified amount to a designated cause when customers…

CREDIBILIDAD EN LATINOAMÉRICA DEL INFORME DE RESPONSABILIDAD SOCIAL CORPORATIVA

2014

Para dar mayor credibilidad a la información publicada en los informes de responsabilidad social corporativa se asigna a estos de un proceso de aseguramiento por parte de un experto externo. Esta investigación se basa en 1.021 observaciones de 12 países de Latinoamérica durante los años 2006-2010. A la vista de los resultados, podemos concluir que Latinoamérica es una región donde cada vez hay un mayor compromiso con la sostenibilidad. Además, los resultados señalan que la decisión de otorgar mayor credibilidad a las políticas sostenibles por medio del aseguramiento depende del tamaño de la empresa, del sector al que pertenece y del país donde se encuentre. Para dar mais credibilidade às in…

Sport as a vehicle for implementing corporate social responsibility: firms listed on the Warsaw and Moscow stock exchanges

2021

This paper provides a descriptive account of the extent to which firms listed on the Warsaw (WSE) and Moscow (MSE) Stock Exchanges use sport for their corporate social responsibility agendas. Drawing on institutional isomorphism, we deductively categorised CSR through sport cases based on the framework developed by Bason and Anagnostopoulos (2015). A total of 1317 documents were content-analysed, 442 from WSE firms and 875 from MSE firms. A total of 2501 CSR-through-sport initiatives were reported over the five-year period studied (2013-2017) in the WSE case and 2175 in the MSE case. Our results show that internationally listed firms are increasingly embracing sport for their CSR programs, …

Company stakeholder responsibility : an empirical investigation of top managers’ attitudinal change

2017

Purpose Company stakeholder responsibility considers stakeholder engagement and management as key to long-term firm success. The purpose of this paper is to examine how top managers’ stakeholder responsibility attitudes change and how they balance stakeholder responsibilities and economic interests. Design/methodology/approach The authors conducted empirical research using the company stakeholder responsibility framework by conducting a repeated cross-sectional survey in Finland in 1994, 1999, 2004, 2009 and 2014. Findings The study shows how development in the business context influences managers’ attitudes towards stakeholder responsibility. Simultaneously with the expansion of free comp…

Corporate social irresponsibility: review and conceptual boundaries

2017

PurposeThe purpose of this paper is to carry out a review of the academic literature about corporate social irresponsibility (CSIR) highlighting aspects that help us to define socially irresponsible behaviour and its relationship with socially responsible behaviour.Design/methodology/approachThrough a Boolean search of studies related to terms of irresponsibility undertaken from 1956 to October 2016, the authors develop a review of the literature focussing on the main perspectives used for defining the term of CSIR.FindingsThe paper provides a framework of three main dimensions for understanding the differences in the literature that defines CSIR: who defines irresponsible behaviour, an imp…

Harmonization and differences in CSR reporting of US and German companies

2016

Purpose– The purpose of this paper is to extend the theoretical discussion and empirical evidence on harmonization as well as differences in CSR reporting, and to dismantle inconsistencies owing to the idiosyncratic methods applied in previous studies. While institutional and cultural differences suggest country-of-origin effects, the proliferation of global standards for CSR reporting is expected to promote harmonization.Design/methodology/approach– Based on a literature review hypotheses concerning harmonization and country-of-origin effects were derived. Reports were content analyzed using the software Leximancer. Harmonization effects were examined by comparing reports of companies that…

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…