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The purpose of this paper is to identify the CSR scopes of the leading bank institutions in Poland and to discuss their strategic context in the light of the theoretical findings. This paper analyzes the scope of practices undertaken by banks that publish Corporate Social Responsibility (CSR) reports. It demonstrates the important role of banks in reporting and introducing corporate social responsibility practices in Poland. This paper uses a content analysis of selected banks' CSR reports. In the analyzed 2007–2016 period it notes the increasing amount of banks' reports and reported by them practices. The leading CSR bank institutions covered by this study adopt numerous practices such as, primarily, community involvement and development, including charitable, philanthropic and educational activities as well as entrepreneurship, creating jobs and competencies. Ranked second are labor practices and initiatives, oriented mainly at employee volunteering as well as training and development. The third group are consumer issues, primarily including those focused on rising availability of products and services as well as on facilities for clients. This analysis shows that the leading CSR bank institutions better and better understand the role of corporate involvement in society as a modern strategic approach that leverages capabilities to improve salient areas of competitive context and transforms value chains activities to benefit society while reinforcing corporate strategy.

AbstractAwareness on issues relating to business ethics in corporate social responsibility (CSR), good corporate governance (GCG), and environmental social governance (ESG) has significantly increased in the last decade in the academic and professional fields. As a consequence, a large number of theoretical and empirical studies, research and professional publications, and guidelines have been published. This trend toward academic scrutiny is a significant change to the traditional way of understanding corporate governance and has led to an increasing number and diversity of stakeholders to which the corporations must be held accountable.Traditionally, corporate governance has focused on "financial" aspects with the aim of improving the protection rights of corporate stakeholders whereas the CSR approach has been limited to the consideration of only economic, social, and environmental issues. However, there has, in the recent past, been a convergence of the four concepts that are increasingly frequently being jointly studied by academics and practitioners. A clear example of this convergence is the use of the ESG criteria in the assessment of sustainable investment portfolios.In this context, the aim of this paper is to present the current state of research on convergence themes (focusing on CSR and CG) in order to present the resulting framework as a basis for the subsequent analysis of the relationship between good governance practices, the CSR, and financial performance. Finally, the effectiveness of such practices and strategies will be assessed.

No longer the domain of big companies where it was equated with philanthropy, corporate social responsibility (CSR) is now part of the triple bottom-line. Businesses, big and small, must take into account the interests of `stakeholders', not just `shareholders'. Singapore Management University law professor Eugene Tan is author of a working paper on the state of CSR in Singapore. According to Tan, the state has taken on the role of promoter and practitioner of CSR, a logical development in view of the dominant role of the government in the local economy.

AbstractIncreased global competitiveness has forced corporations to improve how they manage their resources, especially when it comes to resources that give them a competitive advantage. Corporate Reputation and Corporate Social Responsibility fulfill that role. This research aims to identify the dimensions that most influence Corporate Reputation and which can be most easily used to achieve a positive result. To do this, the data about 46 companies (from different sectors) contained in the 2015 report "The world's most reputable companies" by Reputation Institute was used. This report identifies seven dimensions which influence Corporate Reputation: products and services, innovation, workplace, governance, citizenship, leadership, and performance. The most important main conclusions are that (a) those companies in which the dimensions of Corporate Social Responsibility (workplace, governance, citizenship) were at an acceptable level, also had an acceptable level of Corporate Reputation. (b) Companies usually carry out passive Corporate Social Responsibility actions, such as those involving citizenship.

The writers of the UNESCO document, Rethinking education: Towards a global common good? challenge educators to address their efforts to meet the current threats to sustainable life for all who share this planet. One way that higher education has been attempting to do this is through campus-community partnerships working to solve social problems locally or further afield. In this exploratory study, answers were sought to the question of why faculty members and administrators participate in these service partnerships, both in terms of what motivates them to do so and what they hope to accomplish, and how cultural context may influence their answers. Answers to these questions may have implications for faculty recruitment and support and for curriculum design and student preparation for serving the common good as well as for the larger vision of how institutions might fulfill their social responsibility. Using one-on-one semi-structured interviews in a number of different countries, some trends could be identified. Responding to a sense of duty was found across all cultural contexts as a primary motivator for faculty members and administrators, but how duty was interpreted and legitimized depended on their various religious and political grounds. Cultural context also influenced whether participants saw their impact as empowering their service partners or establishing social justice. ; SIN FINANCIACIÓN ; No data 2016

AbstractIn this research, we aim to examine how large auditing firms and audit/non‐audit fees affect corporate social responsibility (CSR) disclosure. We show that the big four auditing firms and the audit and non‐audit fees paid by audited firms encourage CSR reporting. Overall, our findings suggest that big auditing firms play a relevant role in CSR disclosure, which may help to mitigate informative asymmetries between managers and stakeholders. Furthermore, audit and non‐audit fees paid by audited companies promote voluntary non‐financial information disclosure. These findings should be of interest to policymakers given the relevant role that CSR disclosure may play in the decision‐making processes of all stakeholders.

AbstractAlthough the literature on consumer behavior has addressed tendencies toward responsible consumption, no research has analyzed responsible behavior as a multidimensional construct in areas not related to consumption, such as paying taxes, children's education, and recycling. It is necessary to develop the concept of personal social responsibility (PSR), which includes human behavior as a whole, beyond consumption. This research develops a reliable and valid scale to measure PSR, a concept that comprises individual behaviors from the perspective of the individual as a citizen. Study 1 (n = 138) suggests that the construct of PSR is made up of the economic, legal, ethical, philanthropic, and environmental dimensions of individual behavior. Study 2 (n = 212) demonstrates the external validity of the scale, revealing that perceived consumer effectiveness and collectivism have a positive influence on personal responsibility behaviors, and that being more responsible leads to higher levels of self‐esteem and satisfaction with life.

Purpose
This study aims to examine the relationship between corporate social responsibility (CSR) authenticity and its relationship with repurchase intentions. In doing so, the current research also investigates the mediating role of perceived CSR (PCSR) and perceived moral judgement.


Design/methodology/approach
For the current research purpose, a sample of 262 Indian working professionals was surveyed.


Findings
Data analysis revealed that CSR authenticity significantly predicted the repurchase intentions of the survey participants. The studied research contributes significantly to the extant literature on CSR authenticity by studying the underlying mechanisms that make a consumer repurchase a product or service.


Originality/value
Research on CSR authenticity is still at a nascent stage. Furthermore, variables such as moral judgement and PCSR motives have not been studied in CSR authenticity literature.

Purpose
– This paper aims to, using the example of the highly globalised shipping industry, shed light upon the practice of corporate social responsibility (CSR) and the extent to which it might be relied upon to fill international regulatory gaps.


Design/methodology/approach
– The paper draws upon findings from a questionnaire study of shipboard accommodation.


Findings
– The paper finds that seafarers' welfare remains under-considered by many companies. It suggests that the consolidation of regulation pertaining to seafarer living conditions under the Maritime Labour Convention (MLC) has been timely. However, a priority for the international community should be to develop the relatively low standards currently required by existing regulation to provide for better standards of seafarer welfare across the global fleet.


Research limitations/implications
– This evidence from the shipping industry challenges arguments for the normative basis for CSR and lends weight to those suggesting that the apparent exercise of CSR by multinational companies should broadly be understood as an exercise in public relations.


Social implications
– The research points to the need for the MLC to be amended to raise the mandatory standards of shipboard accommodation in the merchant shipping industry.


Originality/value
– The paper contributes unique data on seafarers' living conditions and augments the body of knowledge concerning the exercise of CSR in global sectors.

A corporation is incorporated for the purpose of advancement of economy and society. Business largely produces good things in our society. At the same time, it also possesses the potential to cause great harm such as environment degradation, accidents and many more. In between good things and bad things there arise a need to find out the real aim of corporation for this around the world the concept of Corporate Social responsibility (CSR) have been discovered as to the objective of the concept of CSR is deciding where company fit in the social fabric. There is no certain definition of CSR. This uncertainty makes it strenuous for legislators to include CSR in statutes. The current coronavirus pandemic has shown us the social responsibility of the corporations whereby various judicial orders reflect the importance of CSR as the directions were made to the companies and many new regulations were bought by the state to enhance the efficiency of provision. This paper will here analyse the clash of shareholders interest and CSR activities. This paper will further talk with how CSR can be safely sheltered under the company law and the various issues that create hindrance in implementing CSR particularly governance mismanagement of which globalisation of corporations is a big factor and this paper will also analyse the nexus between the main objective of the incorporation that is profit making and CSR. In Addition to that this research paper will proceed with a hypothesis that the recent amendment bought in Section 135, Companies Act,2013 and CSR rules are not adequate in addressing the balance between the interest of shareholders and CSR activities merely adding the teeth to the provision will not resolve the main issue but merely end up as a compliance requirement the core objective of CSR as stated by Praveen Malla[1] while discussing social contract theory explains the role of corporations as social institutions are not fulfilled. The essence of the balance of interest of Corporations and society lies in the good ...