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Recently, companies are expected to continue generating profits while mainta ining the highest standards of governance internally. In reality it seems like a missi on impossible. The author shows some blind alleys in recent professional literature. He deals with the inappropriate definitions of stakeholders together with the weakly defined purpose of corporations and their performance as well. Better solutions are proposed. They require quite big changes in theory and practice, especially in both education and political system.

PurposeBuilding on the work of Carroll this article attempts to unravel, explore and explain corporate social responsibility (CSR) as a theoretical construct that has implications and consequences for corporate governance in particular, and more generally for the economy, business and society. It aims to extend Carroll's work on definitional constructs by re‐examining some of the theoretical frameworks that underpin, inform and guide CSR.Design/methodology/approachCarroll identified different levels, or a pyramid, of CSR and these are outlined and the advantages and disadvantages of a pyramid, levels‐based approach discussed. The main contributions of this article lies is in its exploration of corporate social irresponsibility (CSI) as a concept in contrast to CSR. Bowd, Jones and Tench's CSI‐CSR model is described, explained, analysed and used as a conceptual tool to make the theoretical move from a pyramid or level‐based approach to a more dynamic framework of analysis.FindingsThe proposition that CSI is better suited to a shareholder business model and CSR sits more comfortably with a stakeholder business model is examined. It is contested that people often wrongly equate CSR with irresponsible corporate actions. The CSI‐CSR model establishes a theoretical framework around which grounded empirical research can be undertaken, applied and on which it can be reported.Research limitations/implicationsThis is a new area of research that addresses a gap in the literature and puts forward innovative theoretical models. Discussing the concept of irresponsibility makes for an interesting theoretical move. It questions the idea that corporations and business per se are always or necessarily socially responsible.Originality/valueIn looking at and developing existing theoretical models, concepts and frameworks and exploring their merits, shortcomings and limitations, the article will be of interest and relevance to the business and academic communities. If there is such a thing as CSR then the implication is that there is such a thing as CSI and it is on this issue that this article seeks to promote and stimulate discussion.

Description. The purpose of the article is to study social responsibility in the context of global challenges on the example of Ukraine. Methodology. The research methods are chosen based on the object, subject and purpose of the research. The study used general scientific and special methods of scientific knowledge. In particular, dialectical method reveals the essence and content of social responsibility. Comparative and legal method was used in the analysis of scientific categories, definitions and approaches. The method of systematic analysis was used to comprehensively summarize the features of social responsibility of a State, society and an individual. Using the normative-dogmatic method, the content of normative-legal acts, regulating the issue under consideration and scientific works of domestic and foreign scientists was analyzed. The legal modeling method was used to develop proposals for improving the regulatory framework governing the issue under consideration. As a result of the research it has been found that a new characteristic of social responsibility is its globalization, when the latter becomes planetary in scope and requires joint consolidated action by the international community. The authors of the article have proved that the deficit of responsibility, which causes a number of serious social negative consequences, which, in turn, lead to deepening of the total crisis. Practical implementation. It is stated that the current economic theory is already considered to be archaic and far from being the best indicator for assessing the efficiency of the government and the success of the economy. It is proved that in order to determine people's quality of life, it is better to use the International Happy Planet Index, which more accurately characterizes social aspects of quality of life and social orientation of economic growth. Value / Originality. It is concluded that the formation of responsible society in Ukraine is possible only if there will be the availability of social responsibility of all subjects of social interaction. In this context, social responsibility of the State is of particular importance as a prerequisite for ensuring sustainable development based on the reconciliation of the interests of the state, the individual, society and business.

Small Medium Enterprises (SMEs) have an important role to play in promoting sustainable development and social responsibility in their communities. In the eThekwini Municipality of South Africa, there are many opportunities for SMEs to engage in social responsibility activities. A validation approach can be used to assess the effectiveness of these activities and ensure that they are meeting the needs of the community. This study sought to investigate the Role of Corporate Social Responsibility in Small and Medium-sized Enterprises in eThekwini municipality in South Africa. Data collection from 210 small business owners or managers in the eThekwini Municipality revealed a significant relationship between community involvement, environmental awareness, and community upliftment in the quest to build long-term relationships with communities. The primary objective for the study was to determine and establish the CSR activities of SMEs in the eThekwini Municipality.

Unternehmen in Profit- und Sozialwirtschaft tragen ökonomische, ökologische und soziale Verantwortung, auch als Corporate Social Responsibility bezeichnet. Um dieser – ggf. auch durch Kooperationen – entsprechen zu können, bedarf es Aushandlungsprozesse, kluger Wirtschafts- und Sozialkonzepte, Unternehmenskonzepte und Wege zur Verankerung des nachhaltigen Leitbilds in den Institutionen. Der Band setzt dazu Impulse für die Profit- und Sozialwirtschaft.; Companies of profit- and social economy bear ecological, social and economic responsibility (Corporate Social Responsibility). In order to comply with these responsibilities – in circumstances by cooperation – it needs content-related negotiation processes, wise economic- and social political conceptions, business concepts and ways to incorporate Corporates Social Responsibility/Sustainability as guiding principle in the institutions. The articles in this book are providing impulses for these aspects – regarding economic and social economy.

"The Trust Factor: Communicating Corporate Social Responsibility explores theoretical frameworks and practical applications for creating trust between an organization and key stakeholders. Scholars of communication, public relations, and leadership will find this book of particular interest"--

PurposeThe concept of corporate social responsibility (CSR) has emerged over the past 30 years to occupy a significant role in certain aspects of the organizational theory. The purpose of this paper is to examine the impact of CSR and firm's operational competitive performance in terms of cost, quality, flexibility and delivery, as well as the overall performance, from a developing country's environment.Design/methodology/approachStructural equation modeling was used to study the relationship between CSR, competitive operational capabilities and the overall organizational performance using a survey of informants.FindingsUsing data from firms in Ghana, the work demonstrates that CSR initiative by firms will have a positive relationship with firm's operational competitive performance in terms of cost, quality, flexibility and delivery performance, as well as overall performance. Furthermore, the study demonstrates that competitive operational capabilities in terms of cost and flexibility will lead to firms' overall performance from the Ghanaian business environment, whereas delivery and quality seems to have no positive effect on overall performance.Research limitations/implicationsThe results indicate the relevance and the implications of CSR initiatives on firms' performance in a developing country such as Ghana. Specifically, the results indicate that when organizations invest in CSR initiatives, they are likely to achieve cost reductions, improved quality, flexibility, improved delivery and overall performance.Practical implicationsThe research shows how CSR initiatives can enhance firm's operational competitive performance and overall performance.Originality/valueThe work illustrates and provides some insights and builds on the literature in the area of CSR in a developing country's environment.

Many construction-related training and education programs in the United States have now embraced the concept of sustainability, offering sustainable construction courses that highlight sustainable design and construction practices. These courses have mainly focused on green building strategies for the design and construction of built environments and indoor environmental quality necessary for students' knowledge enhancement and career development. This study examined the effect of sustainability course on students' knowledge as well as their perceptions of social responsibility and sustainable behaviors. Data were collected by conducting a survey from construction related programs in U.S. universities. Students were categorized based on their experience of taking such course(s), and results were compared in terms of their environmental concerns, objective and subjective knowledge, and sustainable consumer behaviors by conducting independent two-sample t-tests. The purpose of this study was to examine sustainable behaviors and social responsibility perceptions among U.S. university students enrolled in construction-related courses. The results indicated that environmental concern and sustainable consumer behavior scores were significantly lower among students who had taken the course than those who had not. Both objective and subjective knowledge scores were relatively low. There was no difference between the two groups in objective knowledge scores and unexpectedly, subjective knowledge was significantly lower among students who had taken the course than those who had not. The findings of this study provide implications for sustainability curriculum development that can enhance students' learning experience.

Social responsibility is a form of business commitment to continue acting ethical, operate legally in sustainable economic development to all stakeholders and the wider community. The aim of the study was to reflect on Corporate Social Responsibility at PT. BNI regarding Community Engagement? The research approach used is a qualitative approach. The interpretive paradigm is used by researchers so that they can assist researchers in achieving the objectives in carrying out research by reflecting the CSR of PT. PTI (Persero) Tbk. The primary data source in this study was through interviews with corporate and community CSR staff and direct observation to review the implementation of the PT.BNI CSR program. While secondary data sources are annual reports and sustainability reports (CSR). Researchers use the type ofmethod content analysis guided by sustainability accounting (Sukoharsono, 2010). The results of the research on the implementation of CSR to the community through partnership and community development programs have a good impact on the welfare of the community which are examined based on 4 aspects, namely social, economic, environmental and spirituality.