Search results for "corporate social responsibility"
showing 10 items of 256 documents
Intellectual Capital Reporting in the Italian Nonprofit Sector. An Image-Building or an Accountability Tool?
2014
Abstract The purpose of this article is to analyze intellectual capital (IC) measurement, management, and reporting practices at organizational level, with the aim to address a relevant research question: are IC reports used as accountability or as image-building tools? The article presents a single in-depth case study of an Italian nonprofit organization (NPO) which has been measuring and reporting its IC for several years. The research project was conducted using an interpretative approach, by analyzing organizational IC reports in the light of a framework, derived from corporate social responsibility (CSR) and IC literature, able to provide researchers with useful insights to interpret t…
How Virtuous is Your Firm? A Checklist
2009
Scholars are noting a change in the way business is being conducted. Many firms --one scholar estimates the number at 15%-- are concerned about values rather than focusing exclusively on maximizing profits. This new kind of capitalism considers factors such as societal needs, quality, needs of employees, and environmental sustainability in business decision making. In addition, a large number of consumers (approximately 70 million Americans), known as values-driven consumers, prefer doing business with companies that have values. This paper provides a checklist that can be used by firms to determine whether or not they are indeed virtuous; if they are not, the authors provide reasons why th…
Social Entrepreneurship Discourses and Contributions : A Literature Analysis
2017
Differing from traditional type of entrepreneurship (i.e. business/ commercial entrepreneurship), social entrepreneurship embeds social value creation as its main objective. Recently, social entrepreneurship research is gaining popularity; meanwhile, ethics within social enterprises have not been comprehensively analyzed and debated. How to teach and train social entrepreneurs has also become a point of pedagogical significance. With a critical review of extant literature related to social entrepreneurship, a series of concepts emanate. We categorized our findings into three conceptual groups – ethics, corporate social responsibility (CSR), and sustainability. Based on a qualitative meta-an…
Stakeholder salience for small businesses : a social proximity perspective
2017
This paper advances stakeholder salience theory from the viewpoint of small businesses. It is argued that the stakeholder salience process for small businesses is influenced by their local embeddedness, captured by the idea of social proximity, and characterised by multiple relationships that the owner-manager and stakeholders share beyond the business context. It is further stated that the ethics of care is a valuable ethical lens through which to understand social proximity in small businesses. The contribution of the study conceptualises how the perceived social proximity between local stakeholders and small business owner-managers influences managerial considerations of the legitimacy, …
Communicating Corporate Social Responsibility – Brand management
2007
Corporate action is subject to more scrutiny than ever. An attempt to legitimize the corporate role is seen in corporate social responsibility as a part of a triple bottom line framework. Corporate principles are communicated in various forms to a wide set of stakeholders. Ideally, what is communicated in terms of principles is also seen in business practice. In cases where the principles and actions differ, the platform for creating a brand territory is limited. The communication platform is affected by, for example, corporate documents, actions and media perceptions. The studied cases, from the construction industry, illustrate how media portrays business conduct. It shows that the corpor…
Attitudes toward CSR : the attitudes of Finnish trade unions' representatives toward corporate social responsibility practices
2015
The aim of this study was to investigate the attitudes of trade union representatives toward companies’ CSR practices. The research participants were representatives of altogether nine Finnish trade unions and one Finnish solidarity centre representing the trade unions. The data had been collected as part of a bigger research project concerning trade unions and CSR but this study is an independent research using the same data. Altogether 206 pages of transcribed data gathered through interviews were analysed. The data was analysed with content analysis, and the aim was to be objective and code the data in a quantitative as well as qualitative form. The theoretical framework for this study f…
Sport clubs' health promotion activities for the surrounging communities : a comparative case study of Columbus Blue Jackets, HJK and Sotkamon Jymy
2014
ABSTRACT The level of physical activity continues to decrease globally. Therefore it is important to explore new ways of promoting physical activity and healthy life style. Sport clubs are an excellent setting for physical activity and health related programs targeted for the surrounding community due to their visibility, popularity and image. They offer also companies a possibility to conduct their health related corporate social responsibility activities by supporting and cooperating with the club. Despite its importance there are not many studies related to the role of sport clubs as health promoters. The aim of this research is to explore what kind of health promotion activities sport c…
Resources Affecting Banks' CSR in Sultanate of Oman: A Stakeholders' Perspective
2012
Corporate social responsibility is a form of corporate self-regulation integrated into the business model. CSR functions as a built-in, self-regulating mechanism whereby business ensures its active compliance with the spirit of the law, ethical standards and international practices. This paper aims to study the resources affecting the CSR initiatives of the banks in Sultanate of Oman from the perspective of major stakeholders. This research is based on the survey conducted among the major stakeholders. The selection of the banking sector is rational as it can be considered to the representative of the financial institutions in Oman due to its majority stake. This paper contributes to the ex…
Evaluation of Social Reporting Practices of Islamic Banks in Saudi Arabia
2012
Islamic banks are said to possess ethical identity (Haniffa and Hudaib, 2007) because their social goals are just as important if not more important than financial goals because of the fact that they are based on religious foundations, i.e. the Islamic Shari'ah which has as its ultimate goal, the betterment of society. Islamic banks are thus expected to portray a high level of corporate social responsibility which would be evident in their social reporting practices as evidenced in their annual reports. However, two prominent studies of the social reporting practices of Islamic banks have shown otherwise (Maali et.al, 2003; Haniffa and Hudaib, 2007). This study replicated the Haniffa and Hu…
Positioning Stakeholder Theory within the Debate on Corporate Social Responsibility
2007
Companies engage in corporate social responsibility (CSR) mainly because they can reap some kind of benefits from such engagement. It is thus necessary to have a CSR notion which is able to address this important feature. The differing views regarding the role of business in society are often presented as being placed within the stakeholder-shareholder debate. This article tries to show that a useful notion of CSR should be based on a stakeholder view and should be capable of addressing both its normative and instrumental aspects. Companies are seen as having an obligation to consider society’s long-run needs and wants, which implies that they engage in activities that promote benefits for …