Search results for "CSR"
showing 10 items of 77 documents
Shared Value and Philanthropy: the Potential Role of Corporate Foundations
2016
This paper deals with the topic of research of Corporate Foundations (CFs), aiming at stressing how these organization have been studied so far, and how it could be possible to reconsider their role in the domain of philanthropic initiatives. In particular, this study aims to reconsider the phenomenon of Corporate Foundations under the shared value perspective, highlighting the ability of these organizations to respond to requests of multiple categories of stakeholders. Through the analysis of CFs peculiarities the study will underline the characteristics that are suitable for taking into consideration the potential role of CFs, by means of creating value for both society and firm. Thus, th…
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…
Corporate social responsibility (CSR) services: What are public relations agencies selling?
2016
Different discourse communities have associated corporate social responsibility (CSR) with different meanings. Because of the lack of a universal definition, organizations could attach different labels to the concept to their own advantage. Public relations agencies are one type of consultancies which has packaged CSR as a service for which they offer advice for planning and implementation. Based on an analysis of the web sites of 22 public relations agencies in the United States, this study found that these agencies presented to be offering a variety of services for different purposes, some of which are related to their expertise in communication and some of which are not. They highlighted…
The Impact of CSR/ESG on the Cost of Capital: A Case Study of US Companies
2021
The paper identifies the direction and strength of the relationship between individual ESG elements (and ESG as a whole) and the weighted average cost of capital, the cost of equity, and debt. The research was based on US market company data from the Thomson Reuters Eikon database. Some modifications have been applied to the survey methodology compared to that previously used in the literature, making it possible to present comprehensive and more congruent results. Identifying the direction and strength of the relationship between individual elements of ESG and ESG as a whole and the cost of capital (weighted average,equity, and debt). Design/Methodology/Approach: This paper incorporates an…
Can corporate social responsibility (CSR) be recruited? : an insight to future employees' values and perceptions on attractive employers
2013
Many businesses acknowledge that they want to achieve the best possible employees in order to succeed in the markets in the near future. This study takes a stance on who these employees, the future talents, are and what do they value, especially from the Corporate Social Responsibility (CSR) point of view. Thus future employees’ values and their aspirations towards attractive employers are observed in this qualitative, theme-interview based study conducted to Master’s level students of University of Jyväskylä, School of Business and Economics. The results show that there are five (5) different classes of future employees, which are Environmental Idealists, Equality Enhancers, Corporate Mone…
Diverging meanings of CSR and corporate responsibility for human rights : comparative study on Finnish firms and civil society organizations
2016
The role and responsibility of business enterprises and their potential impacts to wider society has attracted attention both in public debate and academia. Hence, the concept of corporate social responsibility (CSR) has become a permanent part of the current discourse on business ethics. Firms of all size are increasingly engaging in CSR in order to respond the expectations directed to them by different stakeholders, including civil society organizations. In recent years the advancements done in regard to international guidelines on CSR have influenced to a more standardized style of CSR practices and reporting. Hence prior re- search on CSR has identified a need to move from content-drive…
The role of corporate responsibility and external services in the internationalisation of industrial SMEs in Finland
2017
Tutkielman tavoite on lisätä ymmärrystä kuinka suomalaiset teollisuuden alan pk-yritykset näkevät ulkopuolisten palveluntarjoajien roolin suhteessa vastuulliseen kansainvälistymiseen digitalisaation aikakaudella. Tutkielman tarkoitus on selvittää pk-yritysten tämänhetkisiä tarpeita ulkopuolisen tuen suhteen kansainvälistymisprosesseissaan: minkälainen ja missä vaiheessa ulkopuolinen tuki on yrityksille arvokkainta? Samanaikaisesti tutkielma tarkastelee kansainvälistymisprosesseja yritysvastuun näkökulmasta. Alkuun avaan pk-yritysten näkemyksiä asiantuntijayrityksistä: mikä on nykytilanne ulkopuolisen avun hyödyntämisen suhteen? Samalla avaan mahdollisuuksia palveluntarjoajien näkökulmasta e…
BUDOWANIE KONKURENCYJNOŚCI ORAZ ROZWÓJ RELACJI FIRM SEKTORA MŚP Z OTOCZENIEM SPOŁECZNO-GOSPODARCZYM
2014
Wprowadzenie do przedsiębiorstwa koncepcji społecznej odpowiedzialności biznesu (CSR, Corporate Social Responsibility) jest szczególnie istotne w wypadku firm należących do sektora małych i średnich przedsiębiorstw (sektor MŚP). W sektorze MŚP w ostatnim cza-sie nastąpiła istotna zmiana sposobu prowadzenia biznesu. W systemie produkcyjnym wyróż-nia się coraz więcej zadań o charakterze unikatowym, tak zwanych zleceń typu projekt. Sek-tor MŚP realizujący tego typu zlecenia jest szczególnie narażony na utratę konkurencyjności, gdyż zarządzanie projektami polega na zastosowaniu dużej wiedzy, doświadczeń, narzędzi, metod oraz technik w działaniach planistycznych w celu osiągnięcia lub przewyższe…
Do You Trust Your Boss? – A Jungian Analysis of Leadership Reliability in CSR
2006
It is essential for corporate social responsibility that staff can trust its leaders. This paper argues that trust in leaders depends on the relationship between the leader’s values, words and actions. If they are in line, employees can trust the leader. If they are not, distrust prevails. Five alternative relationships between values, words and actions can be identified: (1) values = words = actions; (2) values = words != actions; (3) values != words = actions; (4) values != words != actions; and (5) values = actions != words. They can be analysed and interpreted through the Jungian concepts of ego, persona (public ego), shadow and self. In alternative (1) leaders’ Jungian ego has develope…
Negatiivisen yritysvastuun vaikutus yritysvastuun hyvän hallintotapaan : case Stora Enso, UPM-Kymmene ja Metsäliitto
2017
Tämän tutkimuksen tarkoituksena on tarkastella onko negatiivinen yritysvastuu vaikuttanut suomalaisten metsäyritysten yritysvastuun hyvän hallintotavan käytäntöihin. Aiemmassa tutkimuksessa on todettu, että tätä aihetta ei ole tutkittu. Yritysvastuun hyvällä hallintotavalla tarkoitetaan niitä rakenteita (hallintomallia) ja käytäntöjä, joilla varmistetaan että yritysvastuu otetaan huomioon yrityksen koko toiminnassa. Aikaisemman tutkimuksen pohjalta muodostettiin yritysvastuun hyvän hallintotavan käytäntöjen viitekehys. Viitekehyksen avulla etsittiin kolmen case-yrityksen (Stora Enso, Metsäliitto (nykyisin nimeltään Metsä Group) ja UPM-Kymmene) vuosien 2006–2015 yritysvastuuraporteista yrity…