Suchergebnisse

AbstractThe objectives of this research are to determine the topics that corporate governance (CG) and social responsibility (SR) have in common, to find which of the topics in common are found only in CG reports, and to find which of the topics in common are found in both CG and SR reports. To meet the objectives, a content analysis was prepared based on a literature review, from which a CG and SR Model Questionnaire table of topics and subtopics in common was compiled. From there, the annual reports, CG reports, and SR reports of 26 main mining companies, all members of the International Council on Mining and Metals, were analyzed. The results showed that 21.52% of topics in common were mentioned in both CG and SR reports, 19.51% were disclosed in CG reports but not in SR reports, and 28.20% were found exclusively in SR reports.

PurposeThe purpose of this paper is to explore the contrasting views of banks and banking authorities in Lebanon regarding the corporate governance (CG) and corporate social responsibility (CSR) nexus.Design/methodology/approachUsing survey responses collected from the managers of five Lebanese banks and banking authorities, the authors conduct a qualitative comparative study of the opinions on CG, CSR and CG–CSR nexus.FindingsThe findings of this paper reveal that while a CG culture is well-instituted by the authorities and that some forms of CSR are already practiced by banks, disagreements exist between the Lebanese banks and banking authorities in defining the CG–CSR nexus. While CG is viewed as an all-encompassing concept by the banking authorities, most banks ascribe to the paradigm that CG is component of CSR.Research limitations/implicationsThe sample of this paper consists of large banks that have clear CG and CSR agendas. The results, therefore, cannot be generalized for the wider population of Lebanese companies that are characterized by family ownership and non-separation of ownership and control.Practical implicationsThis paper informs both managers and policymakers on the differing views of the CSR–CG nexus while also contributing to informing the policy dialogue. Theoretically, this paper sheds light on the CG–CSR nexus in a developing country context.Originality/valueThere is a paucity of research on the CG–CSR nexus in the context of developing countries and for the banking sector in specific. This paper aims to address the gap in the literature by providing an in-depth qualitative examination of the CG, CSR and the CG–CSR nexus in the context of the Lebanese banking sector.

Corporate governance and corporate social responsibility In recent decades, the field of corporate governance has increasingly recognized corporate social responsibility (CSR)—the responsibility of firms to serve the interests of a broader set of stakeholders beyond their shareholders—as an important part of the corporate goal. This dissertation includes three empirical studies that are designed to advance our knowledge about the role of corporate governance in shaping a firm's CSR practices. Findings from these studies highlight two issues regarding the intersection between corporate governance and CSR. First, in some cases, corporate governance mechanisms that should stimulate socially responsible behavior merely play a symbolic role. As demonstrated in Chapter 2, NGO directors are more prevalent among firms with lower prior year CSR performance. Yet, their presence on boards is not associated with subsequent improvements in CSR performance. Second, institutions manifest their influence on the relationship between corporate governance mechanisms and CSR over time and across space. Chapter 3 explores the time dimension, revealing that transient institutional investors and quasi-indexers have become more important in reducing executive-to-worker pay dispersion as this issue becomes more salient since the 2007-2008 financial crisis. Chapter 4 focuses on the space dimension and shows that the effectiveness of board gender diversity policies in increasing women on boards varies across countries due to the different legislative, cultural, and economic institutions.

"Expounds on the nature of white-collar crime and examines its relationship with corporate social responsibility, governance and corporate reputation. Presents different approaches for repairing damaged corporate reputations; explains how internal governance and investigations can be conducted. Discusses stages in corporate social responsibility and underscores knowledge management as an imperative tool to combat white-collar crime and build corporate reputation"--Provided by publisher

"Despite the evolution of corporate governance in the last 30 years, corporate scandals have not stopped appearing in the media and academic documents. Therefore, this book presents a multidisciplinary study of corporate governance, as its mechanisms to reduce conflicts of interest and risk management must act as preventers of ethical and financial problems. The number of corporate scandals began to grow in the 1960s and peaked in the 1990s. From the first decade of the 2000s onwards, a remarkable evolution has taken place in the regulation market. However, new scandals continued to take place including the Subprime Crisis of 2008. New concepts such as corporate social responsibility (CRS), independence, gender diversity, and shell companies were incorporated. Until 2008 the scandals were mainly financial. Now, cases of corruption, environmental accidents, unsafe working conditions, child labor, and the political influence of power are increasing, which this book intends to address. It is critical to explore methodologies that allow collaboration among companies, regulatory entities, and those that guide their behavior and to ensure that they are consistent with the values of ethics, legality, disclosure, social responsibility, and accountability. Addressing corporate scandals and transgressions through governance and social responsibility examines the tools of management and control that can be used as enforcement mechanisms of corporate governance and social responsibility and provides critical research on how to improve, discuss, and develop theories around fraud, corruption, ethics, corporate governance, and corporate social responsibility. Covering topics such as corporate scandal, human rights, and business fraud, this publication is ideal for corporate governance and social responsibility professionals such as accountants, auditors, tax officers, counsellors, directors, and managers as well as researchers, investors, and regulatory bodies and authorities."--

PurposeThis inquiry into companies listed on the Ho Chi Minh City Stock Exchange (HOSE) in Vietnam seeks to discern whether such constructs as corporate social responsibility (CSR) and ethics act as antecedents for corporate governance.Design/methodology/approachThree hundred and seventeen responses returned from self‐administered structured questionnaires relayed to 1,173 middle level managers were analyzed via ANOVAs and structural equation modeling (SEM).FindingsFrom the results an interplay emerged between the ethics of justice and legal CSR/economic CSR. The ethics of care, on the other hand, tend to cultivate ethical CSR, which in turn positively influences corporate governance.Originality/valueFrom the results of the research, insight into the linkage pattern of corporate governance and its antecedents highlights the magnitude of the ethics training program as well as CSR initiatives in reinforcing corporate governance in listed companies in Vietnam.

Purpose: This study aims to analyze the influence of corporate governance, corporate social responsibility on the financial performance of the banking sector as it is listed in the Indonesian Stock Exchange. Design/Methodology/Approach: This explanatory research uses secondary data in the form of Annual Corporate Financial Reports. Sample was selected by census techniques with a length of observation of 5 years from 2012 to 2016. The data analysis technique uses multiple regression models. Findings: The results of the study show that corporate social responsibility does not have any significant effect on financial performance as measured by the Return on Assets (ROA). Corporate governance does not have any significant effect on financial performance. Another finding is that social responsibility and governance have a positive direction with financial performance. Practical Implications: The good corporate governance and social responsibility will improve the banking's financial performance. The success of the company in improving its financial performance is inseparable from the application of good corporate governance. Originality/Value: The study implies a recommendation for the banking sector in Indonesia which is needed to improve the corporate governance and then the financial performance. Banking sector companies must pay attention and increase social responsibility because it can improve the company's financial performance. ; peer-reviewed

"Damit neu entwickelte Managementkonzepte ihren Einzug in Unternehmen halten können, ist es wichtig, dass sie begrifflich anschlussfähig an vorhandene Sprachspiele sind. Dabei haben 'sexy' Anglizismen besonders gute Chancen. Gerade so verhält es sich nach unserer Einschätzung mit den Begriffen Corporate Social Responsibility (CSR) und Corporate Citizenships (CC). Wenngleich es sich bei diesen Überschriften um eine begriffliche bzw. sprachliche Weiterführung des Wortes Unternehmensethik handelt, wollte vor allem die Praxis lange nichts davon wissen. Bei den in diesem Buch versammelten Beiträgen handelt es sich um die ausgearbeiteten Vorträge der Consulting-Akademie Unternehmensethik 2006, die - wie jedes Jahr - in Zusammenarbeit mit der Plansecur-Stiftung und der Evangelischen Akademie der Pfalz durchgeführt wird. An dieser Stelle setzt das vorliegende Buch an. Es stellt Artikel von Wissenschaftlern und Praktikern zusammen, die vor ihrem je eigenen Hintergrund daran arbeiten, ein zeitgemäßes Verständnis einer substanziellen CSR bzw. CC zu liefern" (Autorenreferat). Inhaltsverzeichnis: Thomas Beschorner und Matthias Schmidt: Corporate Social Responsibility und Corporate Citizenship - zur Einführung (9-18); 1. Ethik und das große C: Könnten Unternehmen verantwortlich handeln?: Klaus Wiegerling: Grundbegriffe und Felder der angewandten Ethik (19-36); Thomas Petersen: Zur gesellschaftlichen Verantwortung eines korporativen Bürgers. Begriffe, Zusammenhänge und offene Fragen (37-50); Günter Ulrich: Unternehmensverantwortung aus soziologischer Perspektive (51-72); 2. Corporate Social Responsibility und Corporate Citizenship - Grenzen und Möglichkeiten in der Unternehmens- und Gesellschaftspraxis: Andreas Deckmann: Zur Verantwortung von Billigfliegern, oder CSR: Aus Corporate Social Responsibility wird Consumer Social Responsibility (73-86); Achim Halfmann: Unternehmen als Teil der Zivilgesellschaft: Wie das Miteinander von Profit und Non-Profit gelingen kann und woran es manchmal scheitert (87-96); Hannes Koch: Wirtschaft zivilisieren - Wenn Unternehmen freiwillig soziale und ökologische Verantwortung übernehmen, kann das einen bindenden rechtlichen Rahmen nicht ersetzen (97-104); Thomas Beschorner und Kristin Vorbohle: Neue Spielregeln für eine (verantwortliche) Unternehmensführung (105-114); 3. Corporate Social Responsibility und Corporate Citizenship - regionale und internationale Kontexte: Sabine Bach: Corporate Social Responsibility in der Europäischen Union -eine Frage von Sein oder Nichtsein (115-124); Christoph Schank: Der demografische Wandel der Arbeitswelt. Implikationen für die mittelständische Personalpolitik und Unternehmensführung (125-142); Kristin Vorbohle: Über deutsche, französische und unternehmenseigene Sozialstandards - ein Vergleich (143-154); Annika Maschwitz: Zur Bedeutung des Versicherungsvermittlergesetzes am Beispiel der Plansecur Management GmbH (155-158).