Corporate social impact and auditor changes

2021 ◽  
Vol 32 (2) ◽  
pp. 129-153
Author(s):  
Shipeng Han ◽  
Zabihollah Rezaee ◽  
Ling Tuo ◽  
Jia Wu
Keyword(s):  
Social Impact ◽  
Corporate Social

scholarly journals Corporate Social Responsibility and Corporate Financial Performance: An Empirical Literature Review

2021 ◽  
pp. 1-32
Author(s):  
Sonia Boukattaya ◽  
Zyed Achour ◽  
Zeineb Hlioui
Keyword(s):  
Corporate Social Responsibility ◽  
Literature Review ◽  
Social Responsibility ◽  
Financial Performance ◽  
Social Impact ◽  
Empirical Literature ◽  
Future Research ◽  
Corporate Financial Performance ◽  
Content Analysis Method ◽  
Corporate Social

This study aims to present a literature review of recent studies on the relationship between environmental, social and governance (ESG) performance, corporate social responsibility (CSR) and corporate financial performance (CFP) and to provide a path for future researches. Using content analysis method, a total of 88 papers published in renowned journals, over the period 2015-2021, were selected in the review. Several findings have been made: first, the majority of researches have focused on the CSR’s “social impact” hypothesis on CFP; the reverse relationship seems to have been overlooked. Second, the contested results are likely to be attributable both to differences in research contexts and CSR’ laws but also to biases relating to the operationalization of CSR concept and CFP proxies retained. Finally, several arguments are advanced arguing for an indirect link between CSR and CFP. Future research should, therefore, pay attention to the different contingent variables that are likely to affect the studied relationship.

Types of CSR Initiatives and Fans’ Social Outcomes: The Case of Professional Sport Organizations

2021 ◽  
Vol 30 (2) ◽  
Author(s):  
Yoseph Mamo ◽  
Kwame Agyemang ◽  
Damon Andrew
Keyword(s):  
Social Impact ◽  
Social Outcomes ◽  
Sport Organizations ◽  
Sports Fans ◽  
Sport Fans ◽  
The Social ◽  
External Stakeholders ◽  
Sustain Ability ◽  
Corporate Social ◽  
The Impact

While the burgeoning research on corporate social responsibility (CSR) indicates the importance of tracking the interest of external stakeholders to obtain societal goals, insight into what types of CSR activities contribute to social outcomes remain scarce. As such, the purpose of this study was to identify the relevant dimensions of CSR that can enhance the social outcomes of one specific group of external stakeholders (i.e., sport fans). Data were collected from US sports fans (n = 312) over the course of two weeks. The present research indicates that fans gain more excitement and happiness as well as increased their social cohesion if sport organization CSR initiatives are concentrating on sport governance, environmental management and sustain-ability, and philanthropy issues. Assessing the impact of CSR from micro-level approach would be one way to strengthen the relationship between existing fans and sport organizations to make positive social impact

Some Considerations Regarding the Social Responsibility of Entrepreneurs in the European Union

2013 ◽  
Vol 2 (1) ◽  
pp. 26-35
Author(s):  
Mirela Matei ◽  
Marian Catalin Voica
Keyword(s):  
Social Responsibility ◽  
Social Impact ◽  
Social Programs ◽  
The European Union ◽  
Negative Effects ◽  
The Social ◽  
Transnational Companies ◽  
The One ◽  
Corporate Social ◽  
The Impact

The concept of corporate social responsibility is in constant development. It passes from the sphere of large transnational companies to the smaller sized companies, in the field of SMEs. Although SMEs don’t have the impact of great corporations, they have a duty to carry out social responsibility programs. An SME, as a singular unit, does not have the social impact of transnational corporations, but the large number of SMEs creates a social impact comparable to the one generated by large corporations. Due to competitive pressures, large transnational companies have outsourced some activities. SMEs that have taken over these activities have taken over responsibility for social programs to offset the negative effects arising

scholarly journals Communicating Social Impact as a New Trend in Corporate Reputation Management in the Light of Contemporary Political and Social Challenges

2020 ◽  
Vol 6 (1) ◽  
pp. 61-72
Author(s):  
Konrad Ciesiołkiewicz
Keyword(s):  
Public Relations ◽  
Social Impact ◽  
Corporate Citizenship ◽  
Reputation Management ◽  
Political Movements ◽  
Capitalist System ◽  
Current Form ◽  
Social Challenges ◽  
Management Approaches ◽  
Corporate Social

AbstractThe tide of the 2008 economic crisis strengthened social and political movements that ask about the current form of the capitalist system and the practices of large corporations. For the latter, this means a significant reputational challenge. In facing it, companies are improving their corporate social responsibility (CSR), corporate citizenship (CC) and public relations (PR) policies, and deploying new forms of strategic management and communication. One of them is the trend of management and social communication of companies’ social impact, bringing together the CSR, CC, PR and humanistic management approaches.

scholarly journals PHILOSOPHY MANAGEMENT ENTERPRISE OF ENERGY INFRASTRUCTURE ON THE BASIS OF SOCIAL RESPONSIBILITY

2021 ◽  
pp. 104-110
Author(s):  
Inna Samoilenko ◽  
Anastasija Kamneva
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Social Impact ◽  
Energy Infrastructure ◽  
Social Standards ◽  
The Social ◽  
Analysis And Synthesis ◽  
Logical Method ◽  
Corporate Social ◽  
Social Management

Introduction. In the age of economic development globalization of the country, for a variety of objective factors, relevant issues regarding social management restructuring and modernization at energy infrastructure enterprises through integration into the energy infrastructure enterprises corporate policy of social standards that would meet the requirements of the modern civilizational world and would have a positive social impact. Methods. During the implementation of the research tasks were used the as follows: cognition method, combination of general scientific and special research methods, the analysis and synthesis, the historical and logical method, the induction and deduction, which made it possible to separate and clarify the social and economic essence of definitions sush as "corporate social responsibility" and find out and define the principles and instruments of social responsibility at an enterprise. Results. The article is concerned with development of approaches interpreting the social and economic essence of "corporate social responsibility" for energy infrastructure enterprises, which is manifested in the social, economic and cultural life of citizens and is based on the principles of honesty, sociability, transparency and responsibility. Discussion. Another task that must be solved and which requires its separate scientific research is the formation of a policy for reducing energy poverty. In this context, taking into account world experience it is necessary to investigate existing approaches to interpreting vulnerable categories of consumers and identify groups of socially vulnerable consumers. Keywords: corporate social responsibility, energy infrastructure enterprises, social standards, service quality, consumers.

scholarly journals Tourism CSR Model during the COVID-19 Pandemic: Literature Review

2021 ◽  
Vol 317 ◽  
pp. 01070
Author(s):  
Rahesli Humsona ◽  
Mahendra Wijaya ◽  
Drajat Tri Kartono ◽  
Agung Wibowo
Keyword(s):  
Literature Review ◽  
Social Impact ◽  
Ethical Decision Making ◽  
Stakeholder Analysis ◽  
Risk Society ◽  
Learning Goals ◽  
Strategy Development ◽  
Information Need ◽  
Business Policy ◽  
Corporate Social

This research aims to study the potential development of tourism Corporate Social Responsibility (CSR) model during COVID-19 pandemic, through creating framework of tourism CSR model compatible to increase the tourist visit rate. Research method employed was literature review with qualitative approach. The result of research showed COVID-19 pandemic condition conceived through risk society theory. Theoreticians raised reflexivity concept to see abilities of responding to and anticipating risk. CSR is a business policy guiding company to integrate social and environmental problem into their business vision, mission, and strategy, and their interaction with stakeholders. Strategy development and CSR implementation are intended to identify and to manage stakeholders’ expectation. Tourism CSR model during COVID-19 pandemic can be developed based on stakeholder reflexivity, offering 5 stages: identify learning goals, focus on specific problem at work, reflect on personal predispositions, learn about learning, and develop reflexivity. Stakeholder analysis generates basic dimensions of advantage and perceived threat, perceived social impact, guidance value and principle, guideline of ethical decision making, and stakeholders’ information need. Stakeholder reflexivity can result in decision to revise more health protocol-oriented program. Image as a safe destination will increase the tourist visit.

scholarly journals Does mandatory CSR reporting lead to higher CSR transparency? The case of France

2014 ◽  
Vol 11 (2) ◽  
pp. 29-45 ◽  
Author(s):  
Anna-Lena Kühn ◽  
Markus Stiglbauer ◽  
Janina Heel
Keyword(s):  
Social Impact ◽  
Qualitative Content Analysis ◽  
Public Image ◽  
Global Reporting Initiative ◽  
Business Practices ◽  
Social Dimensions ◽  
Csr Reporting ◽  
Latent Construct ◽  
Corporate Social ◽  
Csr Engagement

Expedited by the financial crisis and increased stakeholder activism, the demand for reliable and accountable business practices and transparency has gained momentum in the current corporate social responsibility (CSR) debate. Consequently, companies have started to become aware of the increasing importance of conveying increased transparency and accountability to stakeholders, gaining their legitimacy and establishing a positive public image through adequate CSR reporting. Since it is obligatory to disclose information on corporate financial performance and on companies’ environmental and social impact in France, this paper addresses how transparent French listed companies of the CAC 40 communicate their CSR engagement externally. To turn the latent construct ‘transparency of CSR reporting’ into a measurable value, we conduct qualitative content analysis based on the Global Reporting Initiative (GRI) guidelines. Assuming mandatory CSR reporting to increase companies’ CSR transparency in general, most of the companies communicate their corporate profile, strategy and management broadly. Whereas companies report the environmental dimension most frequently, they refer only marginally to the economic and social dimensions.

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