Search results for "porat"
showing 10 items of 1595 documents
Impact of corporate sustainable behaviour on the cost of equity
2022
La propuesta doctoral tiene como propósito analizar la relación entre el comportamiento sostenible de firmas cotizadas y el costo de capital tomando en consideración el ámbito económico, ambiental, social, gobierno corporativo y sus respectivos medios de difusión. Dicha propuesta está compuesta bajo un compendio de cuatro artículos publicados en lengua inglesa y tomando una muestra de firmas cotizadas en países emergentes y de sectores poco estudiados. Las conclusiones indican que la relación es negativa entre el Costo de Capital y el comportamiento sostenible reflejado por medio de índices ASG, divulgación y aseguramiento de memorias de sostenibilidad, igualdad de género en el Consejo de A…
Integration of CSR into CEOs’ compensation: effects on social and financial performance of French listed firms
2023
Based on the stakeholder model of corporate governance, this research analyzes the relationship between the integration of corporate social responsibility (CSR) into CEO compensation and corporate social and financial performance, in firms listed on France’s SBF 120 stock market between 2015 and 2019. The results of panel data regressions show that indexing CEO compensation on CSR criteria only influence corporate social performance Moreover, social performance has a positive impact on financial performance and a mediating effect between the integration of CSR criteria into CEO compensation and financial performance.
History and organizational theorizing blended: Insights from exploring the corporate social responsibility field
2019
The “historic turn” in management and organizational studies (MOS) called organizational theorists and historians to engage in discussions on how to best combine organizational theorizing and historical reasoning, methods, and evidence. Arguably, the collective effort of the emergent academic movement has recently resulted in interdisciplinary integration, which foregrounds a new methodological paradigm within MOS. However, history remains a marginal epistemic lens and mode of inquiry in the various research fields of MOS. An example of this trend is the field of corporate social responsibility (CSR), which focuses on the responsibilities of business to pursue its goals in a socially and en…
How to explain socially responsible corporate actions institutionally: theoretical and methodological critique
2008
There has been little theoretical debate of why companies behave in socially responsible ways whilst descriptive analysis of corporate social responsibility is flourishing. As result, there have been few methodological debates on how to study both what responsible actions are and why companies act accordingly. This methodological and theoretical essay discusses how institutional social theory has been and could be used in explaining socially responsible corporate behaviour. It is explored what kinds of theoretical tools are needed in explaining this behaviour and how various tools can be integrated into one model explaining socially responsible corporate actions. It is argued that researche…
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…
Facing the Normative Challenges : The Potential of Reflexive Historical Research
2016
This article explores methodological problems of qualitative research templates, that is, the Eisenhardt and the Gioia case study approaches, which are relevant for the business and society (B&S) scholarship and outlines a reflexive historical research methodology that has the potential to face these challenges. Building on Hans-Georg Gadamer’s philosophical hermeneutics, we draw critical attention to qualitative B&S research and frame the methodological problems identified as the normative challenges of qualitative research, that is, to productively deal with both the researchers’ norms and the research subjects’ norms. We then introduce the reflexive historical case study (RHCS), …
Pride or Embarrassment? Employees' Emotions and Corporate Social Responsibility
2015
This study explores how the employees of a financial firm use emotional arguments to construct different views of their employer's corporate social responsibility (CSR). It is theoretically based on the recent literature regarding employee perspectives of CSR, and especially on the role of emotions in CSR. Furthermore, the study utilizes rhetorical theory as a framework for data analysis. A qualitative study, based on face-to-face interviews, was conducted among 27 employees in a Finnish financial firm. The study identifies six categories of emotional arguments the employees used to construct views of where their employing organization's CSR is derived from. These categories relate positive…
Yrittäjän innostus syttyi nopeasti
2011
CSR for financial stakeholders : frame analysis of sustainability reports
2017
Teollistumisesta lähtien, yritysten tärkein tehtävä on ollut vaurauden rakentaminen. Ajan kuluessa, vaatimukset yrityksiä kohtaan ovat muuttuneet. Ensin yritysten tuli täyttää valtion ja hallinnon sekä lain vaatimukset, mutta myöhemmin vaatimukset altruistisemmasta toiminnasta syntyivät eri sidosryhmillä. Nykyisin, yhteiskuntavastuu on yleisesti puhuttu aihe. Globalisaatio on kasvattanut yritysten sidosryhmien määrää ja kaikilla sidosryhmillä on omat vaatimuksensa ja odotuksensa yrityksen vastuullisuudesta. Yritykset pyrkivät toimimaan vastuullisesti pitääkseen sidosryhmänsä tyytyväisinä. Tämä tutkimus pohjaa yritysten taloudellisen suorituskyvyn sekä yhteiskuntavastuun yhteydestä. Tutkimuk…
Jautājumu veidi uzņēmumu mājas lapās
2018
Uzņēmumiem mājaslapas ir nozīmīgs komunikācijas kanāls, kas klientiem ļauj uzzināt nepieciešamo informāciju visā mājaslapā vai ‘Biežāk uzdotie jautājumi’ un ‘Palīdzība’ sadaļās, kur atrodamas atbildes uz dažādiem jautājumiem. Pētījuma mērķis bija veikt jautājumu analīzi un salīdzināt to lietojumu mazumtirdzniecības un banku mājaslapās. Izpētes procesā tika pielietota diskursa analīze. Rezultāti norāda, ka banku mājaslapas satur vairāk jautājumu nekā mazumtirdzniecības mājaslapas, tomēr noteikta veida jautājumi – wh-/how jautājumi, plašais modālo palīgdarbības vārdu can un will, kā arī tagadnes laika lietojums jautājumu formēšanā bija līdzīgas valodu iezīmes abu sfēru mājaslapās. Var secināt…