scholarly journals Sustainability, Corporate Social Responsibility, and Performance in the Spanish Wine Sector

2020 ◽  
Vol 13 (1) ◽  
pp. 7
Author(s):  
Rosa M. Muñoz ◽  
M. Valle Fernández ◽  
Yolanda Salinero

This paper analyzes the Corporate Social Responsibility (CSR) of a sample of wineries in Spain and its effect on the companies’ performance. We used a questionnaire created with a validated scale that includes environmental and social dimensions. The final sample was made up of 127 firms that participated in the National Wine Fair (FENAVIN) in 2019, and this was analyzed using a cluster analysis and means contrast to verify whether a CSR-performance relationship exists. The performance was measured using the average return on assets (ROA) for the prior three years. The results obtained do not support the general opinion that enterprises involved with CSR achieve better results. On the contrary, we found that wineries that are more environmentally responsible are the least profitable and that those with more socially responsible behavior do not have a significant CSR-performance relationship.

2016 ◽  
Vol 27 (1) ◽  
pp. 99-123 ◽  
Author(s):  
Paul F. Skilton ◽  
Jill M. Purdy

ABSTRACT:We explore the essential contestedness of corporate social responsibility (CSR) by framing the interplay between CSR activities and stakeholder evaluations as a contest for jurisdiction over what it means to be socially responsible. This contest arises because firms and stakeholders are often guided by incompatible sensemaking systems. To show why context matters we show how stakeholders evaluate the authenticity of CSR activities on the basis of schemas for responsible behavior on one hand and their perceptions of firm identity on the other. This process can generate complex evaluations whose meaning depends on the distribution of power in fields and the extent to which pluralistic sensemaking systems are compatible. By positioning authenticity evaluations within a framework that describes the state of power and pluralism within which they are produced, we are able to present a systematic explanation of how and why stakeholder responses to CSR vary over a range of settings.


Author(s):  
S. A. Orekhov ◽  
S. P. Ivanova

Today socially responsible behavior has become an integral element of biggest corporations both in Russia and abroad. Business can get benefits from social programs and projects by improving its reputation, strengthening relations with authorities, counter-agents and global community. Concrete benefits from using social responsibility are tax and customs preferences, improvement of finance accounting, shaping the loyal customer base, emergence of new counter-agents and devotion of personnel. And especially important is the fact that corporation gets higher stability in crisis periods. Specific features of corporate social responsibility development are plurality and not uniform interpretation, the absence of any opportunity to define key factors influencing its essence. The article provides principle concepts of corporate social responsibility: the theory of corporate egoism, the theory of corporate altruism and the theory of reasonable egoism. The authors distinguish stages of corporate social responsibility development and characterize specificity of corporate social responsibility in Russia. Apart from that they provide comparative analysis of Russian and European practices of corporate social responsibility. It was pointed out that in our country the institute of corporate social responsibility is undergoing its development stage and state acts as a driver of the institute of corporate social responsibility development. It was pointed out that implementation of measures aimed at the development of non-finance accounting and real efficiency of corporate social responsibility in the country will depend on state.


2019 ◽  
Vol 22 (2) ◽  
pp. 233-247
Author(s):  
Eva López-González ◽  
Jennifer Martinez-Ferrero ◽  
Emma García-Meca

The purpose of this paper is to shed light on the effect of corporate social responsibility performance on earnings management. We also examine the moderating role of family ownership on the association between earnings management and socially responsible performance. Based on an international sample of 6,442 firm-year observations from 2006 to 2014, we use several validated analysis and panel-data regression models. We find that social and environmental performance is positively related with earnings management; firms with a greater socially responsible performance show a higher discretionary behavior by promoting actions that mask the real financial and economic performance of the firm. However, we find that this positive relation is lower – moderated - in family-owned firms, mainly because of the fact that family firms show a greater socially responsible behavior aimed to preserve their socioemotional endowments and are negatively associated with earnings management practices.; El objetivo de este artículo es intentar aclarar el efecto de la responsabilidad social corporativa en la manipulación de información. También examinamos el efecto moderador de la familia en la relación entre manipulación de información y responsabilidad corporativa. Basados en una muestra internacional de 6,442 observaciones empresa-año durante los años 2006-2014, usamos análisis de validez y modelos de regresión para datos de panel. Hemos concluido que el desarrollo social y ambiental está positivamente relacionado con la manipulación de información; las empresas con una mayor actividad de responsabilidad social muestran un mayor comportamiento de manipulación a través de la promoción de acciones que enmascaran la realidad financiera y económica de la sociedad. Igualmente, encontramos que esta relación positiva es moderada a la baja en empresas familiares, principalmente porque las empresas familiares muestran una mayor responsabilidad social pues están centradas en conservar sus legados emocionales y así mismo están negativamente asociadas con prácticas relativas a la manipulación de información.


2021 ◽  
Vol 19 (2) ◽  
pp. 246-263
Author(s):  
Viktoriya A. DEGTEREVA ◽  
Maksim V. IVANOV ◽  
Anton A. BARABANOV

Subject. This article examines the problems and prospects for the development of social partnership and institutionalization of social responsibility of business at the regional level. Objectives. The article aims to identify general trends in the development of social partnership and the impact of this mechanism on increasing the social responsibility of business in a regional context. Methods. For the study, we used analysis and synthesis, logical and systems approaches, and the method of theoretical generalization. Results. The article describes the institutional relationship between social partnership and social responsibility of business, the potential of this mechanism application in regional development. It identifies problems of adapting socially responsible behavior taking into account the Russian specifics. Conclusions. Social partnership creates the necessary institutional conditions for the development of socially oriented business. The spread of the corporate social responsibility culture represents a significant competitive advantage in the face of economic transformations and crises.


Author(s):  
Samuel M. Bradley

All businesses are expected to behave in socially responsible ways. These responsibilities include ethical treatment of employees and all stakeholders, addressing environmental issues in a sustainable manor, and contributing to the community. Corporate social responsibility is not just a concern for the manufacturers of products, but extends to all business organizations including professional teams and sporting organizations. The chapter discusses the importance of corporate socially responsible behavior and then focuses on the importance of such behavior by sporting teams and organizations. A specific discussion is presented about the responsible social behavior undertaken by the National Football League, Major League Baseball, NASCAR, Formula I racing, FIFA, the English Premier League, and the Olympic Games.


Author(s):  
Cristina Márquez-Moreno ◽  
Jose Luis Durán-Valenzuela

The objective of this chapter is to understand how important it is for companies, in a globalized environment such as the current one, to develop socially responsible behavior, particularly for those companies that want to project themselves internationally. As will be seen, this means that firms assume responsibility for the impacts of their activities on society and establish improvement processes in three main areas: economic, social, and environmental. As a result, corporate social responsibility (CSR) has emerged as a priority for business leaders in all countries. Therefore, this chapter analyzes the current environment in which companies make their decisions and how the environmental pressures determine the need to act responsibly. In addition, the concept of CSR is explored and the necessary tools for its effective implementation are explained. Of course, stakeholder theory is introduced as the core of CSR.


2020 ◽  
Vol 1 (8) ◽  
pp. 72-79
Author(s):  
P. S. SHCHERBACHENKO ◽  
◽  
D. M. STOLBUN ◽  

The concept of corporate social responsibility is becoming more and more widespread and developing in Russia and abroad. The principles of socially responsible behavior act as an attribute of modern corporations more often. In the current realities, corporate social responsibility becomes more and more important as an obligatory component of the strategy of corporations, catering for their business reputation. In particular, the corporations’ business reputation constituted one of the most important components of their intangible assets. The article focuses on the impact of corporations’ socially responsible policies on their business reputation, as well as on their functioning and development on the market in general in the face of constantly increasing competition. The author provides a practical review of the influence of corporate social responsibility on the level of business reputation on the example of Gazprom, Sberbank and Tele2.


2005 ◽  
pp. 90-102 ◽  
Author(s):  
I. Soboleva

The author argues that the key criterion of CSR is partial substitution of market-based relations and incentives for non-market cooperation among all kinds of stakeholders in the reproduction behavior of the firm. On the basis of this criterion three levels of CSR are distinguished and the specifics of CSR in the Russian context is highlighted. It is shown that the lack of state social expenditures and the coherent system of benefits for socially responsible firms coupled with dominating paternalistic relations hinder the development of socially responsible behavior above the basic level.


2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Svetlana Bialkova ◽  
Stephanie Te Paske

PurposeThe purpose of this paper is to investigate how to optimise corporate social responsibility (CSR) when communicating via social media. In particular, the communication type, cause proximity and CSR motives are addressed facing the increased demand for transparency and the grown consumers' expectations towards socially responsible brands.Design/methodology/approachOnline survey was developed, based on a profound literature review and a field research we did on the actual social media behaviour of socially responsible brands. Consumers attitudes and behavioural reactions in terms of willingness to participate in a campaign, to spread e-WOM and to purchase were investigated, as a function of CSR motives (value vs performance vs value and performance) and cause proximity (national vs international), respectively, with monologue (study 1) and dialogue communication type (study 2).FindingsCause proximity enhanced the campaign participation, and this effect was pronounced for both, monologue and dialogue type of communication. CSR motives modulated the willingness to spread electronic word-of-mouth, and this holds for both, monologue and dialogue communication. Attitudes and purchase intention were highest when value- and performance-driven motives were communicated, but these effects appeared only when the message was in a dialogue form of communication. Message credibility and CSR motives credibility perception further modulated consumers response.Practical implicationsThe outcomes could be used in developing marketing (communication) strategies leading to values and revenues optimisation.Originality/valueThe results are discussed in a framework of how CSR resonates via social media.


Sign in / Sign up

Export Citation Format

Share Document