Suchergebnisse

The case of alcohol abuse and automobile accidents illustrates the moral and political nature of social problems. Knowledge about the causation of automobile accidents is socially organized to document and confirm an image of the alcohol-impaired driver as a public threat. This individualistic definition of the causation of automobile accidents is sustained by various organizations and agencies which claim "ownership" of this social problem and assume political responsibility for its control. Rather than taking the preveiling conceptions of causality and responsibility for granted, consideration of alternative frameworks for defining public problems is an important task for sociological analysis as well as a promising means for policy change.

This study aimed to examine the impact of leadership styles on the social responsibility of industrial companies in Romani. To achieve this objectives the study used descriptive analytical approach through develop questionnaire to collect data from the sample which consists (357) managers who work in industrial companies in Romani. A total of (340) suitable questionnaire were retrieved for statistical analysis, the study used Statistical Package for the Social Sciences software (SPSS. 25) to analyses the collecting data and test the hypothesis. The study results showed that, there is impact of Authoritative leadership on social responsibility of industrial companies in Romania, there is impact of Democratic leadership on social responsibility of industrial companies in Romania, there is impact of Facilitative leadership on social responsibility of industrial companies in Romania, and there is no impact of Situational leadership on social responsibility of industrial companies in Romania. In light of these findings the study recommended the need to pay attention to the quality of leaders who are appointed in industrial companies in Romania due to the clear impact of the quality of leadership at the level of social responsibility practices of companies.

Corporate Social Responsibility (CSR) brings an important dimension to the global economy. CSR can enhance human rights, labor rights, and labor standards in the workplace by joining consumer power and socially responsible business leadership—not just leadership in Nike headquarters in Oregon or Levi Strauss headquarters in California, but leadership in trading house headquarters in Taiwan and Hong Kong, and leadership at the factory level in Dongguan and Shenzhen. Ten years ago, I would not have said this. I viewed corporate social responsibility and corporate codes of conduct as public relations maneuvers to pacify concerned consumers. Behind a facade of social responsibility, profits always trumped social concerns. CSR was only a fig leaf hiding abusive treatment of workers. But in recent years some concrete, positive results from effectively applied CSR programs convinced me of their value. In Mexico in 2001, workers at the Korean- owned KukDong sportswear factory succeeded in replacing a management and government dominated trade union with a democratic union of the workers' choice. Compliance officials from Nike and Reebok, two of the largest buyers, joined forces with the Fair Labor Association (FLA) and the Workers Rights Consortium (WRC) enforcing their codes of conduct to achieve this result. ; A Corporate Social Responsability (CSR) traz uma dimensão importante para a economia global. A CSR pode aprimorar os direitos humanos, os direitos trabalhistas e os padrões trabalhistas no local de trabalho, unindo o poder do consumidor e a liderança empresarial socialmente responsável - não apenas a liderança na sede da Nike, em Oregon, ou a sede da Levi Strauss, na Califórnia, mas a liderança na sede da casa comercial em Taiwan e Hong Kong e a liderança no nível da fábrica em Dongguan e Shenzhen. Dez anos atrás, eu não teria dito isso. Eu via a responsabilidade social corporativa e os códigos de conduta corporativos como manobras de relações públicas para pacificar os consumidores preocupados. Por trás de uma fachada de responsabilidade social, os lucros sempre superavam as preocupações sociais. A CSR era apenas uma folha de figueira escondendo o tratamento abusivo dos trabalhadores. Mas, nos últimos anos, alguns resultados positivos concretos de programas da CSR efetivamente aplicados me convenceram de seu valor. No México, em 2001, os trabalhadores da fábrica de roupas esportivas de propriedade coreana de KukDong conseguiram substituir um sindicato dominado pela administração e pelo governo por um sindicato democrático da escolha dos trabalhadores. Os funcionários de conformidade com a Nike e Reebok, dois dos maiores compradores, uniram forças com a Fair Labor Association (FLA) e o Workers Rights Consortium (WRC) aplicando seus códigos de conduta para alcançar esse resultado.

Mandatory corporate extraterritorial responsibilities to promote environmental, social and human rights awareness and recordkeeping have been criticised as green-washing, despite the progressive intent of such attempts. This article conducts an in-depth investigation of extraterritorial responsibility through the lens of the social licence to operate (SLO), using a hybrid methodology involving doctrinal, conceptual, black letter, interdisciplinary and socio-legal sources. We aim to give an overview of decided cases referred to the Supreme Court by the Court of Appeal, in the hope of offering academic groundwork for legalising corporate extraterritorial responsibility in the context of global value chains with the participation of multinational enterprises and various stakeholders, including those in very vulnerable positions in developing or the least developed countries. Previous research on the notion of the SLO has tended to focus on one particular industry, based on the assumption that an SLO is more relevant in corporate social responsibility (CSR)-sensitive sectors. This article will change the focus and aim to answer the question of whether building and maintaining SLOs can help companies to acquire the social legitimacy to fulfil extraterritorial social responsibility. We link the goals, ideals and breadth of SLOs to those of extraterritorial responsibility in order to provide supplementary support for legislators to achieve better compliance and risk management. We conclude that the benefits of seeking an SLO are that they can help to inform progressive extraterritorial legislative attempts, promote board accountability, and mitigate environmental and social risks.

PurposeThis paper explores different approaches to regulating corporate social responsibility (CSR) patterns of adopting codes of conduct, and discusses the approach that courts should embrace.Design/methodology/approachCase studies from various legal systems will be examined. The paper presents new typology relating to different patterns of the Corporate Social Performance (CSP) model, based on aspects of the CSR pyramid, namely, legislative CSR and ethical CSR. Legislative CSR includes adoption of thin codes which reflect compliance within current legal standards of the criminal code, while ethical CSR includes codes reflecting ethical norms and corporate social citizenship beyond mere compliance. The paper also includes the interplay of different patterns of CSR and three approaches to regulation regarding these patterns.FindingsBoth the Israeli negative CSR regulatory approach and the American legislative CSR regulatory approach present difficulties.Originality/valueThe paper introduces a theory for regulating CSR within criminal law, drawing on the pyramid of CSR. It presents an original discussion of distinct approaches to regulation of corporate liability, while further developing the institutional theory of CSR and the interplay of regulation and CSR. The paper suggests a novel solution regarding the regulation and acceptance of CSR: the granting of protection from criminal liability to corporations who adopt CSR.

AbstractCulture matters for credible corporate social responsibility (CSR) reporting. I show that firms located in countries with stronger cultural rule orientation are more likely to (a) receive assurance on their CSR report, (b) receive assurance from an accounting firm, (c) receive assurance in accordance with an assurance standard, and (d) receive assurance on their entire CSR report. Path analysis reveals that the direct effect of cultural rule orientation is much stronger than its indirect effect via legal institutions. I confirm the dominance of the direct effect in a qualitative comparative analysis. The economic significance of the direct effect is identified using probit regression analysis. Endogeneity concerns are addressed in a battery of robustness checks. Overall, the findings of this study provide a nuanced understanding of how culture affects credible CSR reporting, which, in turn, has important implications for managers, stakeholders, and policy makers.

This study examines factors affecting the social responsibility commitment of public enterprises in South Korea. A panel regression analysis of 70 public enterprises found that the social responsibility commitment appears to increase when organizations are financially healthy and strategically oriented. However, the relationship between ethical behavior and social responsibility was negligible. These results have three management implications: first, the conventional social responsibility assumption that economic efficiency neutralizes societal goals is not necessarily true; second, public enterprises with commitments to strategic social responsibility appear to be more socially responsible than those without commitments to strategic social responsibility; and, third, ethical behavior may not be a reliable indicator of the social responsibility commitment, especially if it is mandated by the government. Points for practitioners Public enterprises have increasingly been under pressure to share the burden of social and economic problems in society. However, many practitioners still have little knowledge about under what conditions they can do good and benefit society. The results of this article suggest that profit making embodied in ethical rules and a dedicated governance structure to communicate with stakeholders create conditions that are more conducive to doing socially responsible activity.

Purpose
This study aims to investigate the impact of dividend policy on a firm's participation in corporate social responsibility (CSR)-related activities in the context of Pakistani firms. Furthermore, the role of the board governance mechanism in dividend policy-CSR is investigated.


Design/methodology/approach
The study's sample consists of 115 nonfinancial Pakistan Stock Exchange-listed firms from 2010 to 2021. A multidimensional financial method is used to assess the firm's CSR engagement, and dividend policy is assessed using the dividend payout ratio and dividend yield. The authors used the fixed effect model and the random effect model to fulfill the study's objectives. Furthermore, the system-generalized method of moment estimation technique is used to test the robustness of the result. In addition, the authors perform reverse causality analysis and investigate the effect of financial constraints on the dividend policy–CSR relationship.


Findings
The authors find that dividend policy has a significant positive impact on CSR. The authors also find that dividend policy is significantly positively associated with components of CSR, i.e. donation, employee welfare and research and development. Furthermore, the authors find that the board governance mechanism strengthens this positive relationship between dividend policy and CSR.


Practical implications
The government and authorities must mandate or at least encourage enterprises to pay dividends as doing so not only keeps shareholders happy but also encourages firms to make CSR initiatives to balance stakeholders. Furthermore, the regulator should take steps to strengthen the board governance structure as it strengthens the positive dividend policy–CSR relationship.


Originality/value
Although little previous research has focused on the CSR-dividend policy link, the authors believe that this is the first study to look at the influence of dividend policy on CSR and the moderating impact of board governance mechanisms in an emerging country, namely, Pakistan.

AbstractFollowing the COVID‐19 pandemic, organisational resilience is key, especially for small and medium‐sized enterprises (SMEs), which must face crises and overcome the handicap of today's digital markets. We explore how corporate social responsibility (CSR), digital technologies (DTs) and corporate entrepreneurship synergistically enhance SMEs' organisational resilience, employing dynamic capabilities theory to reveal mechanisms underlying CSR, DTs and organisational resilience. We assess this synergy empirically by surveying 259 participants from Andalusia's business landscape. Theoretical and practical implications illuminate SMEs' strategic DT use to amplify CSR and resilience. Finally, we outline practical guidelines for policymakers, business leaders and entrepreneurs to foster sustainable innovative practices. Embracing CSR and entrepreneurship cultivates resilience, enabling enterprises to thrive amidst challenges and stay competitive. Our paper advances knowledge by combining CSR's and DTs' roles in developing resilience in entrepreneurship. Ultimately, recognising and harnessing CSR, DTs and entrepreneurship synergy empowers SMEs to forge resilient business environments for lasting success.