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Background: The purpose of the present study was to design a model of good governance to promote administrative health with an emphasis on the mediating role of social responsibility. Methods: The research method was descriptive and cross-sectional. The statistical population included a total number of 16504 employees working in Sirjan City. Based on the Morgan table, 377 employees were selected as the subjects of the study by using a convenience random sampling. Data collection was done through a researcher-developed questionnaire which was prepared based on the research literature. The 'Responsibility' variable was measured with 16 questions and the 'Good governance' variable was measured with 14 questions. Cronbach's alpha coefficient of variables was obtained higher than 0.7. To analyze the data, Confirmatory factor analysis and Structural equation modeling were used through Emus software. Results: According to the findings of factor analysis and fit indices, the indicators of the responsibility model are: intergenerational, environmental, and social commitments and the indicators of the good governance model are: sustainable governance and resource management. The direct effect between responsibility and good governance was obtained at 0.99. This study also showed a significant and direct relationship between the political, social, economic, and cultural dimensions of good governance and the interaction between industry and academia. Conclusion: Good governance as a fundamental variable and in interaction with other factors leads to the establishment of sustainable development in mines.

An increasing number of investors want to invest their capital not only with profit but also responsibly, and they pay significant attention to the formula of socially responsible investing (SRI), which means that they consciously engage their funds in companies operating in accordance with CSR principles. An important influence on the development of CSR is the role of stock exchange indices on socially responsible companies. These indices can be considered specific tools for adapting this concept in practice, in particular in the field of socially responsible investment. This article provides a comparative analysis of the social, environmental and governance criteria underlying the definition of the composition of selected European SRI indices. The research will cover the following indices: the DJSI Europe Index, the FTSE4Good Europe 40, the FTSE4Good Europe 50, the EURO STOXX Sustainability 40 and the Solactive Sustainability Index Europe. This paper also intends to set an index reflecting the degree to which companies of certain European countries are represented in major European SRI indices. Consequently, global and national initiatives and ratings were excluded, as well as sector- and industry-specific initiatives and ratings. The proposed index is standardized by introducing the GDP of each country into the calculation formula as a way to a achieve comparable result. We believe that the proposed metric will reflect the state of the art in SRI and provide an overall picture of SRI practices across nations.

PurposeThe purpose of this study is to establish the relationship between CSR, managerial discretion, competences, learning and efficiency and perceived corporate financial performance in order to establish the legitimacy and value of CSR, taking managers' perspectives in Uganda.Design/methodology/approachThe study used quantitative, correlation and regression analyses and collected primary data through a structured questionnaire on a sample of 100 firms.FindingsThe results indicate that managerial discretion and competences, learning and efficiency are significant predictors of perceived corporate financial performance, but CSR is not. However, the results show serendipitously that managerial discretion's predictive potential of perceived corporate performance is moderated by CSR.Result limitations/implicationsThe study focuses on corporate social responsibility, a concept not very well appreciated and only understood as philanthropic and not really viewed as a means for improved financial performance in Uganda.Practical implicationsOur study implies that while upholding the ideals of CSR, companies in Uganda need to enhance managerial discretion in their contracting process and develop competences, learning and efficiency in order to impact positively on performance.Originality/valueThis study contributes to the dearth of CSR literature on the African experience by examining the perceptions of managers on CSR's predictive potential of corporate financial performance in Uganda.

Corporate social responsibility is being increasingly considered vital for organizational success and sustainable growth, especially in view of corporations operating in an environment with multiple stakeholder interests. Investment in CSR should not been seen as an expense, but rather the allocation of resources to strengthen relationships with stakeholders in an endeavour to reap the multifaceted benefits of such investments Financial institutions like banks need to be seen as leading organizations who engage in social activities that uplift society, the environment and economy. The article analyses significant areas of corporate social responsibility for banks which are integral for customers, government, suppliers, citizens, employees and global partners for enhancing the responsibility of banks to a diverse range of stakeholders who have an interest in the banks. This 'common good' reputation can provide several advantages to banks which further impacts on the performance of banks.

AbstractThe relationships between sustainable behavior, firm reputation, and economic performance are significant issues that continue to become more important. Corporate reputation has important implications for economic performance while corporate social responsibility engagement is considered a key determinant of reputation. The aim of this study is to empirically test such relationships regarding the banking sector and for the sub‐prime crisis period (2008–2012). We apply our hypothesis to 75 large international banks using Reputation Institute and ASSET4 data and adopting a multiple econometric approach. Our initial results are encouraging and consistent with the existing literature: bank reputation is positively related to accounting performance and is negatively related to leverage and riskiness profiles. However, while a positive relationship between reputation and social performance exists, relationships between reputation, corporate governance, and environmental performance are always negative. We discuss these results by identifying related causes and by presenting avenues for future research. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment

This paper explores the connection between corporate social responsibility (CSR) and food safety and how best to promote CSR in Chinese food companies by comparing two groups of food companies, one which had food safety incidents in the previous three years and one which had no food safety incidents during the same period. Managers of 498 food companies in 17 regions of China were surveyed. It was found that companies where the senior management gave higher levels of support and commitment to CSR and companies that had higher levels of CSR engagement had lower food safety incident rates. Motives for CSR engagement by food companies are the expected benefits that might accrue to the company including helping to achieve strategic objectives, improving daily management, ensuring food safety, improving internal cooperation, enhancing food quality, improving employees' skills at work, increasing employee benefit and improving their morale, and maintaining business integrity. It was also found that the external factors for CSR engagement are consumer demand, as well as pressures from the government and from other companies in the supply chain. Finally, the paper makes a number of suggestions for improvements in policy.

AbstractMultinational corporations (MNCs) are facing increasing pressure on two fronts – the demand for more transparency and disclosure and the need to implement good corporate governance practices. This paper develops several testable hypotheses that address these issues based on agency theory and stakeholder management approach arguments. As such, the relationship between corporate social responsibility (CSR) programs and firm‐level governance structures are discussed. CSR is measured using Transparency International's study on the disclosure practices of the world's largest MNCs. Links between board size, board independence, and duality are explored. The results indicate that board independence and board size are strongly and positively related to several CSR practices. In addition, extractive industries have a significant and positive impact on the level of CSR activities. Policy and managerial implications related to these findings are also discussed. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment

Christina Woitzik untersucht den Grad an Berücksichtigung von Nachhaltigkeitsregeln in der Unternehmenspraxis, wobei sie den Fokus auf die Berichterstattung legt und die Berichtsinhalte bezüglich bestimmter Unternehmenscharakteristika analysiert. Daraus erarbeitet die Autorin die branchen- und größenspezifischen Inhaltsschwerpunkte von Nachhaltigkeitsberichten unter der Betrachtung von Compliance-Aspekten. Die Berichterstattung der im DAX gelisteten Unternehmen orientiert sich hauptsächlich an den Leitlinien der Global Reporting Initiative (GRI), um durch Schaffung von Transparenz die langfristige Unternehmensexistenz zu sichern. Jedes Unternehmen kann diese Leitlinien individuell umsetzen. Die Arbeit zeigt die potentiellen Auswirkungen von Nachhaltigkeitsberichten und liefert theoretische Definitionen über deren Bedeutsamkeit. Der Inhalt • Relevanz der Integration von Nachhaltigkeit und Compliance • Zweck, rechtliche Grundlagen und Inhalte von Nachhaltigkeitsberichten • Auswertung der Nachhaltigkeitsberichte der DAX-Unternehmen Die Zielgruppen • Studenten und Dozenten der Betriebswirtschaftslehre mit den Schwerpunkten Nachhaltigkeitsmanagement und Corporate Social Responsibility • Praktiker, die in den genannten Bereichen tätig sind sowie Mitarbeiter im Berichtswesen und Vorstandsmitglieder Die Autorin Christina Woitzik ist als Risikocontrollerin in einem Versicherungsunternehmen tätig und arbeitet hier im Bereich der qualitativen Berichterstattung

AbstractIn recent years, corporate social responsibility (CSR) has attracted a lot of attention from academics and businesspeople as an essential part of any company's ability to thrive. Many research papers had published focusing on CSR. However, very few studies examine CSR's multidimensions (economic, philanthropic, environmental, and ethical) on behavioral intentions with the mediating impact of brand recognition. To explore customer's hotel experiences, the proposed hypotheses were tested with a Structural equation model. Results show that all forms of CSR (ethical, economic, environmental, philanthropic) positively relate to the hotel's brand recognition and behavioral intentions (revisit intention, making recommendations, willingness to pay more). The link between CSR and behavioral intention is found to be significantly mediated by brand recognition. Because of this, the current study has developed a theoretical framework to explain the interplay among CSR factors, brand recognition, and consumer behavioral intention. By checking CSR activities' impact as a focal factor in enhancing hospitality industry facilities, this study offers empirical implications for hotels.