Suchergebnisse

We study the evolution of cooperation in the collective-risk social dilemma game, where the risk is determined by a collective target that must be reached with individual contributions. All players initially receive endowments from the available amount of common resources. While cooperators contribute part of their endowment to the collective target, defectors do not. If the target is not reached, the endowments of all players are lost. In our model, we introduce a feedback between the amount of common resources and the contributions of cooperators. We show that cooperation can be sustained only if the common resources are preserved but never excessively abound. This, however, requires a delicate balance between the amount of common resources that initially exist, and the amount cooperators contribute to the collective target. Exceeding critical thresholds in either of the two amounts leads to loss of cooperation, and consequently to the depletion of common resources.

The purpose of this study is to explore the various definitions and descriptions of Corporate Social Responsibility (CSR); elaborate upon development of CSR in India; study the theoretical concepts expounded by various researchers and study the deployment of current CSR practices in India. This paper examines how India's top 500 companies view, and conduct their CSR, identifies key CSR practices and maps these against Global Reporting Initiative standards. idea that the manager should run the firm solely in the interest of shareholders has dominated the business during past two centuries and thereby the economic objective i.e. profit maximization had become the sole objective of the business firms. But, there is a growing awareness that firms should behave in socially responsible ways. This gave rise to think in the interest of other stakeholders like employees, customers, government and society at large. If the social role of business is to make positive profits, there is nothing to prevent CSR actions at firm level, as entrepreneurs will voluntarily decide to share some of their profit with society in which their business is carried out. But the question here is –whether firms can use CSR to achieve sustainable competitive advantage. recognize that successful CSR stems from social innovation that requires a range of actors. The challenge and opportunity of social enterprise is to contribute more widely to these outcomes, in more sustainable ways. As already mentioned, firms implemented what we would define as CSR actions well before the concept reached the management and economics literature. In this perspective, there is imminent need to align the entrepreneurial values with those of the lawmakers, sociologists, psychologists, marketing, operations and finance experts and political scientists as well. The absorption of knowledge from multiple social sciences will help broaden the scope of the field of CSR and thereby lead to sustainable development of the society at large. The paper will focus multidiscipline influences on CSR, which may help enhance the sustainable development of the firms and the society as well.Keywords: Sustainable, Development, Social Innovation, Social Science, Social, Accountability, Social Entrepreneurship.

The intersection of business and human rights contains substantial economic, social, and political implications. Global business enterprises and civil society groups must establish a constructive and meaningful dialogue in order to work cooperatively to protect human rights. In this innovative book, the authors explore the role of firms in respecting human rights and explain the need for a better understanding of the human rights of affected stakeholders. The goal is to draw attention to these issues and generate common ground between two potentially disparate and conflicting interests. -- 'The business and human rights field is burgeoning, and this volume makes a significant contribution by drawing business law scholars into related debates. Rich in empirical detail, individual chapters analyze the challenges faced both at the firm-level and from the perspective of affected stakeholders across a range of sectors and issue areas. Highly recommended.' (Shareen Hertel, University of Connecticut, US).

At present, accounting efforts have been extended to assessing the state of society and social programs, not for the satisfaction of any individual or group, but for the application of evaluation procedures in the allocation of resources to a better social welfare. In this paper we try to find the answer to the following questions: Is the accounting information relevant to the social responsibility assessment of the organization? What are the tools for measuring the degree of social responsibility achievement and what are the sources of information on which they are based? What are the characteristics and benefits of knowing and applying social accounting?
The product provided by accounting is the information and, like any other product, in order to be accepted by customers, it must meet certain qualitative criteria, certain standards to satisfy the needs of the beneficiaries. Social objectives are less common in organizations' strategies, but with a rapid growth trend over the last decade, especially for large and medium-sized organizations, with these objectives referring to: pollution control, cooperation with authorities, waging and working conditions of employees, customer satisfaction through the quality, durability, flexibility and price of the products and services offered, making suppliers permanent in return for offering quality products at affordable prices and upon the agreed deadlines.

The purpose of the paper is to analyze the dissemination of structural arrangements relating to the Corporate Social Responsibility (CSR) movement within the field of banking organizations in Brazil. The paper is part of the research results to understand the dynamics of institutionalizing CSR, which is understood as a movement of capitalism displacement. The structural arrangements under study are: the specific areas created to address the CSR topic, social balance sheet and links on CSR in organizational websites ‐ considered as "tests" to include organizations in the movement. It was found that there is an isomorphic movement in the field where the major banks take the tests, having the arrangements ‐ and soon the large banks joined the movement, adopting different stances. Wholesale banks, however, have still to do the same thing, which ratifies the process as a search for legitimacy, the core argument of the theory.

Business leaders, government officials, and academics are focusing considerable attention on the concept of corporate social responsibility (CSR), particularly in the realm of environmental protection. Beyond complete compliance with environmental regulations, do firms have additional moral or social responsibilities to commit resources to environmental protection? How should we think about the notion of firms sacrificing profits in the social interest? May they do so within the scope of their fiduciary responsibilities to their shareholders? Can they do so on a sustainable basis, or will the forces of a competitive marketplace render such efforts and their impacts transient at best? Do firms, in fact, frequently or at least sometimes behave this way, reducing their earnings by voluntarily engaging in environmental stewardship? And finally, should firms carry out such profit-sacrificing activities (i.e., is this an efficient use of social resources)? We address these questions through the lens of economics, including insights from legal analysis and business scholarship.