scholarly journals Corporate social responsibility: measuring and reporting the effectiveness of community involvement on the basis of the LBG model

2018 ◽  
Author(s):  
Agnieszka Parlinska ◽  
Ewa Stawicka
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Community Involvement ◽  
Corporate Social

Online corporate social responsibility (CSR) disclosure in the banking industry: evidence from Poland

2019 ◽  
Vol 16 (8) ◽  
pp. 1191-1214
Author(s):  
Łukasz Matuszak ◽  
Ewa Różańska
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Ownership Structure ◽  
Community Involvement ◽  
Emerging Market ◽  
Content Type ◽  
Csr Reporting ◽  
Parametric Statistics ◽  
Csr Disclosure ◽  
Corporate Social

Purpose Based on a set of complementary theories, namely, the legitimacy, stakeholder and signaling theories, the purpose of this paper is to investigate the visibility of corporate social responsibility (CSR) disclosures on bank websites. In particular, we explored the accessibility, placement, reporting format, extent and content of online CSR information. This paper also examined the effect of size, being listed, ownership structure and the internationalization of banks on online CSR reporting. Design/methodology/approach A sample consisting of 20 banks was used where the data were manually collected from the websites of various banks during the fourth quarter of 2017. Three reporting formats were explored: information posted directly on the website, information contained in a separate CSR report and information within a management commentary or annual report or integrated report. Content analysis was used to measure the level of online CSR disclosures in four sub-dimensions: environment, human resources, products and customers and community involvement. The sample was grouped according to the criteria of size, being listed, ownership structure and internationality. Non-parametric statistics were used to analyze some factors that influence CSR disclosure, namely, size, public ownership, internationalization and foreign ownership. Findings The results indicate that accessibility to CSR information is relatively good. The placement of CSR information on websites varies among banks. Moreover, community involvement was the most disclosed dimension on the banks’ websites. There was a lack of disclosure on items regarding the environment. Furthermore, the findings of this paper showed that significant determinants for explaining online CSR disclosure level were size and being listed. Originality/value This study contributes to the literature by examining the online CSR disclosure practices of banks from an emerging market with a different socio-economic context and regulations compared to the developed market.

The Culture Of Corporate Social Responsibility (CSR) In The Academic Framework: Some Literary Implications

2011 ◽  
Vol 4 (10) ◽  
pp. 19
Author(s):  
Sandhya Rao Mehta
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Corporate Culture ◽  
Community Involvement ◽  
Global Literature ◽  
Academic Involvement ◽  
English Departments ◽  
Academic Communities ◽  
Corporate Social

Corporate Social Responsibility (CSR) is swiftly emerging as an integral part of corporate culture and discourse. Associated with notions of responsibility, accountability and community involvement, it remains privileged with concerns that increasingly define the new millennium. Less developed, however, is the relevance of CSR ideas to academic communities. For universities to shrug away from CSR concerns would be to deny an essential precondition of the academic framework accountability to the stakeholder - in this case, the students and the immediate community at large. This paper attempts to contextualize the role of the universities within the wider concerns of CSR.. While establishing the background of CSR studies, the emergence of academic involvement will also be reflected upon and finally, an example of the way in which accountability could be achieved in the literature programs of English departments will be presented to indicate ways in which literary curricula could be better aligned with the priorities of the larger, ever-expanding concerns of global literature.

Communicating corporate social responsibility via telecommunications websites

2016 ◽  
Vol 33 (5) ◽  
pp. 512-524 ◽  
Author(s):  
Anas Sulemena
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
South African ◽  
Community Involvement ◽  
Environmental Engagement ◽  
Key Stakeholders ◽  
Country Analysis ◽  
Cross Country ◽  
Corporate Social ◽  
Telecommunications Companies

Many organizations engage in and also endeavor to report their corporate social responsibility (CSR) activities to placate the key stakeholders in society. This study is a cross-country analysis of CSR themes communicated by the eight top telecommunications companies in Africa using websites as a disclosure medium. The study evaluates CSR reportage in community involvement, ethical involvement, product and customer, human resource and environmental engagement in South Africa, Egypt, Nigeria and Kenya. The work concludes that the telecommunications companies in Africa sampled in the study are committed to and report their CSR activities. However, significant differences do exist in how the various companies reported on their CSR. The South African firms clearly lead in reporting CSR in most of the constructs investigated. However, the sampled firms all reported their contributions to education and community engagement. The work makes significant contributions to CSR reportage, especially in the area of cross-country analysis of CSR themes.

Impact of corporate social responsibility practices on organizational performance: an ISO 26000 perspective

2014 ◽  
Vol 10 (3) ◽  
pp. 455-479 ◽  
Author(s):  
Changiz Valmohammadi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Organizational Performance ◽  
Community Involvement ◽  
Cross Sectional ◽  
Policy Makers ◽  
Content Type ◽  
Iso 26000 ◽  
Core Subjects ◽  
Corporate Social

Purpose – This study aims to provide reliable and valid constructs of corporate social responsibility (CSR) and a measurement instrument in the context of Iranian organizations based on the seven core subjects of International Organization for Standardization (ISO) 26000 standard. It also examines the effects of these seven CSR criteria, namely, organizational governance, human rights, labor practices, the environment, fair operating practices, consumer issues and community involvement, and development on the organizational performance of Iranian organizations. Design/methodology/approach – Through an extensive study of literature review, the related items of these core subjects were identified. Data for the study were collected from 207 Iranian manufacturing and service firms. The research model was tested using structural equation modeling. Findings – Statistical analysis revealed that a number of significant relationships between CSR practices and organizational performance of Iranian organizations. The result found that community involvement and development plays an important role in enhancing organizational performance of organizations. Research limitations/implications – First, the time sequence of the association between the variables could not be concluded, given that cross-sectional data were used. A future study is suggested to conduct a longitudinal research design to present the evidence of causation which cannot be achieved through cross-sectional designs. Second, this study was limited to Iran. Hence, the findings and conclusions drawn from this research are representative of the Iranian context only. Hence, final results should be considered with caution. Practical implications – This study offers a number of implications for Iranian managers and policy-makers. First, this study identified that there is a relationship between CSR practices based on the seven core subjects of ISO 26000 and firm performance in the context of Iran. Second, the instrument developed, in this research, will be very useful to policy-makers in various industries of Iran as a tool for evaluating the effectiveness of their current CSR practices and initiatives. Third, decision-makers can also prioritize the CSR practices on which their firms should focus to improve their organizational performance. Originality/value – The novelty of this research is to determine the related items of the core subjects of ISO 26000 as the main factors and offer an instrument to measure the effects of various CSR practices on organizational performance of Iranian firms in the context of Iran.

scholarly journals CSR REPORTING AS A PRODUCT OF SOCIAL ACCOUNTING

2018 ◽  
pp. 50-58
Author(s):  
Grażyna Michalczuk ◽  
Urszula Konarzewska
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Community Involvement ◽  
Information Needs ◽  
Social Issues ◽  
English Literature ◽  
International Context ◽  
Social Accounting ◽  
Csr Reporting ◽  
Corporate Social

The development of the concept of corporate social responsibility has become the new and extremely important challenge for accounting. It is necessary that its methods and solutions allow for reflect newer and newer information needs. Because of its systemic character, accounting has to evolve to be able to constitute a basic information system. The development of social accounting is a welcome direction in this regard. It aims to identify measure and present the social and environmental issues related to the functioning of company. The CSR report is a tool for providing information related to corporate social responsibility. It shows the influence of company’s activity on various group of stakeholders, by ensuring detailed data about management regarding aspects such as ethics, ecology, diversity in the workplace and community involvement. Instead of preparing corporate social responsibility reports some companies publish integrated reports which present in one document both financial and social issues in a holistic manner. The aim of the article is to present the problem of CSR reporting within the context of social accounting. The main subject of researches is the evaluation of trends associated with the publishing social reports in the national and international context as well as an analysis of the content of reports dealing with corporate social responsibility prepared by selected companies operating in Poland. The article is based on the analysis of Polish and English literature, selected studies and databases connected with the practice of CSR reporting as well as the reports prepared by companies covered by the survey. Results of the research lead to the conclusion that social reporting is a rapidly growing field in both national and international context. This is reflected by the number of reports dealing with corporate social responsibility submitted by companies to a databases connected with the practice of Corporate Social Responsibility reporting. However, the analysis of the content of this type of reports showed that comparison of data contained within documents prepared by individual companies may pose a problem.

scholarly journals Drivers of corporate community involvement and challenges in measuring its impact

2014 ◽  
Vol 10 (1) ◽  
pp. 161-183 ◽  
Author(s):  
Denni I. Arli ◽  
Jack Cadeaux
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Community Involvement ◽  
Social Impact ◽  
Structured Interviews ◽  
Content Type ◽  
Corporate Community Involvement ◽  
The Social ◽  
Corporate Social ◽  
Corporate Community

Purpose – The aim of this study is to explore drivers of corporate community involvement (CCI) initiatives and the challenges faced by companies in measuring the social impact of their initiatives in Australia. Design/methodology/approach – The authors conducted semi-structured interviews with various corporate social responsibility (CSR) or CCI managers from Australian companies and their not-for-profit (NFP) partners. The final sample consists of 27 managers from a mix of industries. Findings – The study shows that stakeholder's salience may have an impact on CCI activities, especially in the area of measurements and reporting activities. Moreover, while some companies have attempted to measure the social impact of their initiatives, a large number of companies have not. This is all the more surprising given the recent focus in marketing on accountability and measurement. The results show three challenges: lack of interest, lack of resources and lack of consensus. Subsequently, the authors offer some research propositions to underline these challenges. Originality/value – This study focuses on CCI which is one of the most visible parts of corporate social responsibility (CSR). It draws on interviews with various managers in charge of companies' CSR or CCI.

Corporate Social Responsibility Disclosure by SENSEX Companies in India

2014 ◽  
Vol 39 (1) ◽  
pp. 1-17 ◽  
Author(s):  
Aparna Bhatia ◽  
Subhash Chander
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Social Responsibility ◽  
Community Involvement ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Growth ◽  
Csr Disclosure ◽  
Corporate Social

Economic and social performances are the two strong pillars of sustainable corporate growth. The companies in India are now showing a genuine interest in the upliftment of the stakeholders they serve. They have started giving Corporate Social Responsibility (CSR) a place in their overall strategies of growth. This paper studies the extent of CSR disclosure made by leading companies constituting BSE SENSEX in India. The disclosure practices of 25 of these companies have been studied for the year 2009–2010 by preparing a CSR Index. Content Analysis has been used. Company-wise score and item-wise score has been calculated. The results show that the CSR disclosure by the leading companies in India is low. The company-wise mean disclosure is just 31 per cent while the category-wise mean disclosure is 40.32 per cent. The category of ‘Others’ followed by ‘Environment’ and then ‘Community Involvement’ are the most well-disclosed areas.

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