Search results for "Responsibility"
showing 10 items of 606 documents
Efeitos da Responsabilidade Social Corporativa na lealdade do consumidor com a marca
2019
Purpose – This paper analyses the influence of CSR associations on brand loyalty. We propose a theoretical model that includes the mediating role of brand awareness, brand attitude and customer satisfaction in the effect of CSR on loyalty, measured as a second-order reflective construct. Design/methodology/approach – We propose a theoretical model estimated via the analysis of covariance structures using EQS 6.1. Data were obtained using an online survey of 351 Spanish sportswear consumers. Findings – This study illustrates that CSR associations have a direct, positive influence on loyalty, and an indirect influence through their positive effect on brand awareness and consumer satisfaction.…
The New Moral Power of Minorities
2018
The model of three interrelated social entities proposed by Gabriel Mugny to account for the role of active minorities in social innovation and change retains all its relevance and heuristic value (cf. Mugny, 1982). However, the fight of the civil rights movements of the ’60s transformed the moral perspective from which the majority regards their own behaviors towards social minorities. This resulted in an immorality judgment of discriminatory attitudes and behaviors that had long been regarded as natural. Thus a change has been effected on the relationships between majority and minority groups, providing minorities with a new moral power. As a result of such a new moral representation of p…
Role of Corporate Governance in the Context of Globalization
2018
The globalization process, although criticized, is constantly growing, contributing to the internationalization of activities performed by companies and to the internationalization of markets. This also resulted in the occurrence of important changes regarding the operation and functioning of organizations, as well as regarding the operating mode of governments that have to adopt their policies to a changing market. In addition, the corporate governance, besides the ethical principles it observes, and the social responsibility also use rules and procedures aimed to increase the value of the company. Moreover, the emergence of the economic crisis showed that accounting frauds are a result of…
Science and technology parks : measuring their contribution to society through social accounting
2020
Science and Technology Parks (STPs) have made a positive contribution to regional development in the last decades. In general, the assessment of their level of performance has been based on two major variables: number of new companies and number of new jobs created. In this paper we propose the use of social accounting to measure the social value (SV) generated by STPs as an additional tool to assess the level of contribution of STPs to social development. Social accounting could be of interest for policy makers and regional governments in order to evaluate regional STPs and their social performance. In addition, in this paper we present an innovative methodology for calculating SV. Instead…
The Concept of Value Beyond Economics: Social and Philosophical Roots for Corporate Social Responsibility
2017
This paper tries to underline the importance of the concept of value for CSR and then to map the concept of value beyond Economics. In doing this it takes in consideration the Italian literature in a specific time in order to make a first step for a broader research that takes in consideration also other literatures and time.
The Concept of Value for CSR: A Debate Drawn from Italian Classical Accounting
2017
This paper underlines the importance of the concept of value for corporate social responsibility (CSR) and then explores it beyond economics, looking for its social and philosophical roots. Considering the most recent literature on the matter, the dilemma between a non-monetary, multi-variable conception and a monetary, one-variable conception is set. To obtain the origins of the meaning for this basic concept in CSR, Italian literature regarding ‘value in accounting’ is explored. The main result from this first survey is the existence of a ‘chain’ from the highest conception of value (philosophical, ethical), to the most practical conception (accounting techniques of measurement). By this …
“Practicing care in qualitative organizational research: moral responsibility and legitimacy in a study of immigration management”
2021
PurposeThe purpose of this paper is to provide insight into the reciprocal relations between the caregiving imparted by immigration centre managers and the role of the researcher in responding to the care that is given by managerial caregivers. To enable this, we draw on a feminist theory of care ethics that considers individuals as relationally interdependent.Design/methodology/approachThe analysis draws on a semi-structured interview study involving 20 Finnish immigration reception centre managers.FindingsInsight is generated by reflecting on moments of care that arise between research participants and the researcher in a study of immigration centre management. We emphasise the importance…
Corporate social responsibility and managerial compensation: further evidence from spanish listed companies
2021
Ongoing regulatory efforts aim to link managerial compensation with a firm’s performance. However, little is known about whether and how Corporate Social Responsibility (CSR) goals are considered in the design of the managerial compensation scheme. This paper addresses this research question by analyzing a sample of Spanish listed firms for the period spanning 2013–2018. The outcomes of the regressions suggest that there is a positive relationship between CSR and the managerial compensation, but this relationship is significant only with lower levels of CSR. The study also reveals that CSR is positively associated with the proportion of equity-based compensation and, therefore, negatively a…
Social Responsibility and Health Care Public Sector: Some Notes on the Concept of “Value”
2013
This chapter outlines the concept of value specifically within the context of public sector. Starting from the literature, it defines a new concept of value that better fits with the public sector organizations characteristics. In doing this it proposes a shift on the established doctrine for making the expectations of multiple stakeholders converge. Firstly, basic framework of the characteristics of public health agencies is made; secondly, the identification of the main stakeholders of public health agencies and their expectations towards these institutions; and finally a definition of health value, intended as a specification of the concept of “public value” in the context of public heal…